2021-03-31-accounts - Barking And Dagenham Citizens Advice Bureau

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

		Page	Page
Reference and administrative details
Report ofthe trustees		2	io	9
Independent examiner's	report		10
Statement offinancial	activities
Balance sheet		12	to	13
Cash flow statement			14
Notes to the cash flow	statement		15
Notes to the financial statements		16	to	25
Detailed statemeat offinancial activities		26	to	27

						2021	2020
			Unrestricted	Designated	Restricted	Total	Total
INCOME AND		Notes	fund f	funds f	funds	funds f	fundsf
ENDOWMENTS FROM
Charitable activities
Charitable activities			367,182		339,468	706I650	820,794
Other trading activities Investment income		2 3	27,038 144			27,038 144	380
Total			394464		339,468	733)832	821,174
EXPENDITURE ON
Charitable activities
Cbmttsble activities General advice			385,942	(5,808)	339,468	719,602	732,495 89,544
Total			3853I42	(5,808)	339,468	719&602	822,039
NET
INCOME/(EXPENDITURE)			8,422	5,808		14,230	(865)
RECONCILIATION	OF
FIJNDS
Total lbnds brought forward			116r528	60258		176,786	177,651
TOTAL FUNDS CARRIED
FORWARD			124,950	66,066		191,016	176,786

	f	or the year ended	31 hgsrch 2021
			2021	2020
		Notes	6	6
Cash flows from operating activities Cash generated from operations			187,482	2,532
Net cash provided by operating activities			187&482	2,532
Cash flows from iavesting activities Purchase oftangible fixed assets Interest received			(14,689) 144	(11,210) 380
Net cash used in investing activities			(14,545)	(10,830)
Change in cash snd cash equivalents the reporting period	in		172,937	(8,298)
Cash and cash equivalents st the beginning ofthe reporting period		2	118&219	126,517
Cash and cash equivalents at the eud the reporting period	of		291,156	118,219

( OPERATING ACTIVITIES	)	TO NETCA	SH FLOW FRO	M
			2021	2020
Net income/(expenditure) for the reporting Statement offinancial activities) Adjustments for:	period (ss per the		]4)230	(865)
Depreciation charges Interest received			7,515	4,843
Decrease/(increase) in work in progress Decrease in debtors			(144) 30,658	(380) (19,151)
Increase/(decrease) in creditors			37,036 98,187	38,852 (20,767)
Net cash provided by operations			187,482	2,532
ANALYSIS OFCASH AND CASH EQUIVALENTS
			2021	2020
Cash in hand				6
Notice deposits (less than 3months) Overdrafls included in bank loans and overdraits	falling due within	one year	282 290,874	90 118,360 (231)
Total cash and cash equivalents			291,156	118,219
ANALYSIS OF CHANGES IN NET FUNDS
Net cash		At 1.4.20	Cash flow f	At 31,3.21
Cash at bank and in hand Bank overdraft		118,450	172,706	291)156
		(231)	231
		1]84]9	172,937	291,156
Total		]18419	]72,937	291)156

		OTHER TRADING ACTIVITIES	OTHER TRADING ACTIVITIES			2021	2020
		Other income				27,038
3.		IN'.STMENT INCOiVIE				2021	2020
						6	6
						144	380
		Deposit account interest
		INCOME FROM CHARITABLE ACTIVITIES				2021	2020
		Grants Advice	Activity Charitable Charitable	acdvdties activities		8 349,467 357,183	5 353,367 467,427
						706,650	820,794
		Grants received, included in	the above, are as follotvs:			2021	2020
						6
		Capitalise Project/Debt Free London London Legal Support Trust Citizen's Advice Help to Claim				41i853 10,000 160,178	114,389 10,000 156,169 22,$09
		Connected Communities Family Legal Action Group Trust for London The Access to Justice Fund LBBDARG Grant CiYizens Advice Innovation	"DVFlag East" Community			50,000 4,950 35)000 10,000 14,583 13i305	50,000
		Citizens Ad&ice Covid Fund The National Lottery Community Pund				9,598
						349,467	353,367
	5.	CHARITABLE ACTIVITIES COSTS			Direct	Support
					Costs (see	costs (see
					note 6)	note 7)	Totals I
		Charitable activities			561,796	157,806	719,602

					2021	2020
StafFcosts						6
Contract partners Volunteer, travel k.subsistence Disbursements					470,318 55,768 13/52	548,768 89,544 6,464
Sundries					22,458	26,135
						13
					561,796	670,924
SUPPORT COSTS
			Human		Governance
		Finance	resources	Other	costs	Totals
Charitable activities			55,316	6 91,506	f, 10,983	f, 157,806
Support costs, included	in the above,	are as fofiows:
					2021	2020
					Charitable	Total
					activities	acfiviYies
Bank charges Wages Social security Pensions					I 47,869 5,394	47,380 5448
Trustees' remuneration Rent and rates Insurance	etc				2&053 121196	1,421 317 12,637
Light and heat Telephone Postage and stationery Membership and subscriptions Training Computer costs Consultancy Storage Maintenance and cleaning Sundries					1,794 21117 11,827 6,890 21,924 909 6,304 12,779 4,700 1,940	21150 2,409 9,848 10,087 19@71 784 4,578 173I15 2,392 39135
Depreciation oftangible Independent examiner Legal and professional	fixed assets				611 7,515 6,770 4413	50 4,843 5,500 1,050
					157,806	1511115

2021	2020
6r770	5,500
7P15	4,843

	There we 31March	re no uustees' 2020.	remuneration or othe	r benefits or e year
	Trustees'	expenses			2021	2020
					6	6
						317
	Trustees'	expenses
10.	Sl'AFF	COSTS			2021f	2020I
					457&025	528,521
	Wages and salaries				38,054	43,065
	Social security costs				30i555	31,331
	Other pension costs
					525,634	602,917
	The average monthly		number ofemployees	during the year was as follows:
					2021	2020
					19	22
	Service	delivery			I	I
	Support
					20	23

	No employees received emoluments	No employees received emoluments	in excess of660,000.
11.	COMPARATIVES FORTHE STATEMENT OP FINANCIAL i Unrestricted fund I			ACTIVITIES Designated funds	Restncted funds	Total funds 6
	INCOME	AND ENDOWMK. iTS	FROM
	Charkable Charitable	activities activities	477,428		343,366	820,794
			380			380
	Investment	income
	Total		477,808		343,366	821,174


11.	COMPARATIVES		FORTHE STATEMENT	OFFINANCIAL	ACTIVITIES	-contiaued
				Unrestricted	Designated	Restricted	Total
				fund	funds	funds	funds
	Charitable activities					5
	Charitable activities General advice			384,286 89,544	4,843	343,366	732,495 89,544
	Total			473,830	4,843	343,366	822,039
	NET INCOME/(EXPENDITURE)			3,978	(4,843)		(865)
	Transfers between	funds		(6,774)	6,774
	Net mevement in funds			(2,796)	1,931		(865)
	RECONCILIATION		OFFUNDS
	Total funds brought		forward	119,324	58,327		]77,651
	TOTAL FUNDS CARRIED FORWARD			116,528	60,258		176,786
12,	TANGIBLE FIXEDASSETS
					Short	Computer
	COST				leasehold I	equipment	Totals
	At I April 2020 Additions				5455	41,523	46,778
						14,689	14,689
	At 31March 2021				5455	56412	61,467
	DEPRECIATION
	At I April 2020 Charge foryear				5&255	26,830 7&515	32,085 7,515
	At 31 Ivhuoh 2021				S&255	34&345	39,600
	NET BOOKVALUE
	At31March 2021
						21&867	21&867
	At 3I March 2020					14,693	14,693

3.	WORK IN PROGRESS			2021	2020
				5
				43,669	74,327
	Work-in-progress
E	DEBTORS: AMOL7ITS FALLI'NG DUE WITHIN ONE		YEAR	2021	2020
				IQ16	8,164
	Trade debtors			3,343
	Other debtors				33,431
	Preps)snouts and accmed income
				4,559	41,595
15.	CREDITORS: ASIOUNTS FALLING DUE WITHI'N ONE YEAR			2021	2020
					5
					231
	Bank ioans and overdrafis (see note 16)			2,520
	Trade creditors				10,929
	Social security and other taxes			17,760	1,'722
	VAT			4,43$	4,333
	Other creditors Accruals and deferred income			96,617 $,900	15,064
	Accrued expenses
				130435	32,279
16.	LOANS
	An analysis ofthe maturity ofloans is given below:
				2021	2020
					5
	Amounts falling due within one year on demand:				231
	Bank overdraits
17.	LEASING AGREEMENTS
	Minimum lease payments under non-cancellable	operating	leases fall due ss follows:
				2021	2020
				1,924	2,566
	Within one year				1,924
	Between one and five years
				1,924	4,490

			Net
			movement	At
		At 1.4.20	in funds	31.3.21
Unrestricted funds				f
General fund Pixed assets Equipment reserve Premises fund Development fund		116,528 14,693 5,565 15,000 25,000	8,423 5,807	124&951 20400 5&565 15,000 25,000
		176,786	14430	191&016
TOTAL FUNDS		176,786	14,230	191,016
Net movement ln funds, included	in the above are as follows:
		incoming	Resources	Movement
		resources f	expended	in funds
Unrestricted fuads
General fund Fixed assets		394,365	(385,942) 5,807	8,423 5&807
Restricted funds		394865	(380,135)	14430
Capitslise Project / Debt Free London Citizen's Advice Help to Claim Pamily Legal Action Group "DVFqag		41,853 160,178	(41,853) (160,178)
East"
Trust for London The Access toJustice Fund LBBDARG Grant Citizens Advice Innovation Community Citizens Advice Covid Fund The National Lottery Community Fund		50&000 4,950 35&000 10&000 14&583 13405 9&598	(50&000) (4,950) (35,000) (10&000) (14&583) (13&305) (9,598)
		339vt67	(339&467)
TOTAL FUNDS		733&832	(719&602)	14,230

Comparatives	nds
		Net	Transfers
		movement	between	At
	At 1.4.19	in funds	funds	31.3.20 6
Unrestricted funds General fund Fixed assets Equipment reserve Premises fund Development fund	119,324 8,327 10,000 15,000 25,000	3,978 (4,843)	(6,774) 11,209 (4,435)	116,528 14,693 5,565 15,000 25,000
	177,651	(865)		176,786
TOTAL FUNDS	177,651	(865)		176,786

Comparative net movement in funds, included in the a	bove are as follows:
	Incoming	Resources	Vlovement
	resources	expended	in funds
	6
Unrestricted funds General fund Fixed assets	477,807	(473,829) (4,843)	3,97$ (4,843)
	477,807	(478,672)	(865)
Restricted funds Capitalise project / Debt Free London Citizen's Advice Help to Claim	114,3$9 156,169	(114,389) (156,169)
Family Legal Action Group "DVFlag Bast" Connected Communities	50,000 22,809	(50,000) (2?„809)
	343,367	(343.367)
TOTAL FUNDS	$21,174	(822,039)	(865)

BARKIN	G )r) DAGKNHABI CITIZK)NS DVICE BUREAU
DETAILED	STATEMENT OFFDiANCIAL ACTIVITIES
	for the year ended 31blarch 2021	2021	2020
		6	6
INCOME AND ENDO%)MENTS
Other trading activities		27,038
Other income
Investment income		144	380
Deposit account interest
Charitable activities		349,467	353,367
Grants		357,183	467,427
Advice
		706,650	820,794
		733,832	82],174
Total incoming resources
KXPE)NDITURK
Charitable activities		409,156	481,141
Wages Social security		32,660 28,502	37,717 29,910
Pensions		55)768	89,544
Contract partners		13,252	6,464
Volunteer, navel &subsistence		22)458	26,135
Disbursements			13
Sundries
		561,796	670,924
Support costs
Finance
Bank charges
Human resources		47&869	47,380
Wages Social security		5,394 2,053	5,348 1,421
Pensions
		55)316	54,149
Other			317
Trustees' expenses		12,196	12,637
Rent and rates		1,794	2,150
Inswance		2,117	2,409
Light and heat Telephone		11,827 27,934	9,848 27,361
Carried for)vwd

DETAILED STATEMENT OF for the year ended	FINANCIAL ACTIVITIES 31March 2021
	2021	2020
	6
Other
Brought forward Postage and stationery Membership and subscriptions Training	27,934 6)890 21,924 909	27,361 10,087 19,37] 784
Computer costs Consultancy Storage Maintenance and cleaning Sundries	61304 12,779 4,700 1,940 611	4,578 17,8]5 2,392 3,135 50
Shortlessehold		164
Computer equipment	7,515	4,679
	91s506	90,416
Governance costs
Independent examiner Legal and professional	6,770 4413	5,500 1,050
	10,983	6,550
Total resources expended	719,602	822,039
Net iacomr/(expenditure)	14,230	(865)