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2023-03-31-accounts

Page
Reference and administrative
details
Report ofthe trustees 2 to 8
Independent
examiner's
report
Statement offinancial
activities		 10
Balance sheet 11 to 12
Cash flow statement 13
Notes to the cash flow statement 14
Notes to the financial statements 15 to 24
Detailed statement offlnancial
activities		 25 to 26

2023 2022
Unrestricted Designated Restricted Total Total
fund funds funds funds funds
Notes f,
INCOME AND
ENDOWMENTS FROM
Charitable activities
Charitable activities 424,707 96,900 521,607 707,406
Other trading activities 5,547
Investment income 449 19
Total 425,156 96,900 522,056 712,972
EXPENDITURE ON
Charitable activities 5
Charitable activities 424,163 6,235 96,900 527+98 711,599
NET
INCOME/(EXPENDITURE) 993 (6/35) (5~2) 1,373
RECONCILIATION OF
FUNDS
Total funds brought forward 132,472 59,917 192,389 191,016
TOTAL FUNDS CARRIED
FORWARD 133,465 53,682 187,147 192,389

2023 2022
Unrestricted Designated Restricted Total Total
fund funds funds funds funds
Notes f, f,
FIXEDASSETS
Tangible assets 12 8,117 8,117 14,352
CURRENT ASSETS
Work in progress 13 37,039 37,039 84,963
Debtors 14 37&024 37,024 13,069
Cash at bank and in hand 210,069 45&5 255,634 201,125
284,132 45,565 329,697 299,157
CREDITORS
Amounts
falling due within		 one
year 15 (110,667) (110,667) (81,120)
NET CURRENT ASSETS 173&465 45&565 219,030 218,037
TOTAL ASSETSLESS
CURRENT LIABILITIES 173,465 53,682 227&147 232,389
PROVISIONS FOR
LIABILITIES 17 (40,000) (40,000) (40,000)
NET ASSETS 133,465 53,682 187,147 192,389
FUNDS 18
Unrestricted
fimds		 187,147 192,389
TOTAL FUNDS 187,147 192,389

2023 2022
Notes f.
Cash flows from operating activities
Cash generated
from operations		 I 54,060 (90,050)
Net cash provided
by/(used		 in) operating activities 54,060 (90,050)
Cash flows from investing activities
Interest received 19
Net cash provided
by investing		 activities 19
Change
in cash and cash equivalents		 in
the reporting
period		 54,509 (90,031)
Cash and cash equivalents at the
beginning
ofthe reporting		 period 201,125 291,156
Cash and cash equivalents at the end of
the reporting
period		 255,634 201,125

OPERATING AC TIVITI ES
2023 2022
Net (expenditure)/income for the reporting period (as per the
Statement offinancial activities) (5/42) 1,373
Adjustments
for:
Depreciation
charges		 6,234 7,515
Interest received (449) (19)
Decrease/(increase) in work in progress 47,925 (41,294)
Increase in debtors (23,955) (8,510)
Increase/(decrease) in creditors 29,547 (49,115)
Net cash provided by/(used in) operations 54,060 (90,050)

At 1.4.22 Cash flow At31.3.23
Net cash
Cash at bank and in hand 201,125 54409 255,634
201,125 54,509 255,634
Total 201,125 255,634

BAR KING 8cDAGENHAM
CITIZENS ADVICE
BUREAU		 KING 8cDAGENHAM
CITIZENS ADVICE
BUREAU		 KING 8cDAGENHAM
CITIZENS ADVICE
BUREAU
NOTES TO THE FINANCIAL STATEMENTS -continued
2. for the
OTHER TRADINGA~S		 year ended 31March 2023
2023 2022
6
Other income 5,547
3. INVESTMKNT INCOME
2023 2022
f
Deposit account interest 449 19
4. INCOME FROM~ABLEACTIVITIES
2023 2022
Activity
Grants Charitable activities 106~ 316,606
Advice Charitable activities 414,707 390,800
521,607 707,406
Grants received, included
in the		 above, are as follows:
2023 2022
Capitalise
Project/Debt
Free London		 27,399
London Legal Support Trust 10,000 10,000
Citizen's Advice Help to Claim 161,691
Trust for London 4,950
The Access to Justice Fund 14,672 50,000
Citizens Advice Innovation
Community		 10,417
The Greater London Authority
LBBDProject Grant
Kickstart fund		 Fund 53,895 13,028
20,000
19,121
The Legal Education Foundation
GLA Cost ofLiving Advice		 5,000
23433
106,900 316,606
5. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 6) note 7) Totals
Charitable
activities		 370,498 156,800 527498

2023 2022
Staffcosts 281,879 458,398
Contract partners 55,768 55,768
Volunteer, travel, subsistence 4? other staff costs 26458 10,734
Disbursements 6,493 22,557
370,498 547,457
SUPPORT COSTS
Human Governance
resources Other costs Totals
f, f f.
Charitable
activities		 59430 89,116 8454 156,800
Support costs, included in the above, are as follows:
2023 2022
Charitable Total
actlvltles activities
f
Wages 49,500 49~
Social security 5,870 5,610
Pensions 3,960 3,960
Rent and rates 12459 13,018
Insurance 2494 1,813
Light and heat 2,710 2,022
Telephone 9,175 12,570
Postage and stationery 3463 6,051
Membership and subscriptions 18,623 20,950
Tralllhlg 926 2,054
Computer
costs		 7,426 4,442
Consultancy 22444 16,131
Storage 3,175 3,302
Maintenance and cleaning 487 2403
Sundries 88
Depreciation oftangible fixed assets 6,234 7+15
Independent examiner 5,500 5,250
Legal and professional 2)854 7,563
156,800 164,142

2023 2022
Independent examiner 5s4)0 5,250
Depreciation - owned assets 6,235 7,515

There were no truste
STAFF COSTS		 es'
expenses paid for t		 he year ended 31March 2023 nor fo r the year ended 3 1March 202
2023f 2022
f,
Wages and salaries 305~6 454,196
Social security costs 24,914 31,178
Other pension costs 10,749 32,094
341,209 517,468
The average monthly number ofemployees during the year was as follows:
2023 2022
Service delivery 13 18
Support I 1
14 19

Unrestricted Designated Restricted Total
fund fimds funds funds
6
INCOME AND ENDOWMENTS FROM
Charitable activities
Charitable activities 400,800 306,606 707,406
Other trading activities 5,547 5,547
investment income 19 19
Total 406,366 306,606 712,972
EXPENDITURE ON
Charitable activities
Charitable activities 398,844 6,149 306,606 711,599

for the year ended 31March 20 for the year ended 31March 20 for the year ended 31March 20 23
11. COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACI'IVITIKS - continued
Unrestricted Designated Restricted Total
fund funds funds fimds
NET INCOME/(EXPENDITURE) 7,522 (6,149) 1,373
RECONCILIATION OF FUNDS
Total funds brought forward 124,950 66,066 191,016
TOTAL FUNDS CARRIED FORWARD 132,472 59,917 192,389
12. TANGIBLE FIXEDASSETS
Short Computer
leasehold equipment Totals
COST
At I April 2022 and 31March 2023 5,255 56412 61,467
DEPRECIATION
At 1 April 2022 5455 41,860 47,115
Charge for year 6,235 6~5
At 31March 2023 5,255 48,095 53450
NKT BOOK VALUE
At 31March 2023 8,117 8,117
At 31March 2022 14,352 14,352
13. WORK IN PROGRESS
2023 2022
Work-in-progress 37,039 84,963
14. DKBTORSt AMOUNTS FALLING DUE WITHIN ONK YEAR
2023 2022
Trade debtors 29,600 3,900
VAT 3,578
Prepayments
and accrued income		 5,000 4,229
Prepayments 2)424 1,362
37,024 13,069

CREDITORS: AMOUNTS FALLING DUK WITHIN ONE YEAR
2023 2022
Trade creditors I/91 7,597
Social security and other taxes 9,277
VAT 14,075
Other creditors 2,017 4,049
Net wages 1,063
Accruals and deferred income
Accrued expenses		 87,784
5~		 53,895
5,239
110,667 81,120

2023 2022
Within one year 1,148 1,148
Between one and five years 574 1,435
1,722 2,583
PROVISIONS FOR LIABILITIES
2023 2022
f
Provisions 40,000 40,000

MOVEMENT IN FUNDS
Net
movement At
At 1.4.22 in funds 31.3.23
Unrestricted funds
Genemt fund 132,472 993 133,465
Fixed assets
Equipment
reserve		 14,352
5~5		 (6435) 8,117
5,565
Premises
fund		 15,000 15,000
Development fund 25,000 25,000
192489 (5/42) 187,147
TOTAL FUNDS 192489 (5~2) 187,147

Incoming Resources Movement
resources expended in funds
f.
Unrestricted funds
General fund 425,156 (424,163) 993
Fixed assets (6,235) (6&5)
Restricted fends 425,156 (430@98) (5,242)
The Access to Iustice Fund 14,672 (14,672)
The Greater London Authority Fund 53,895 (53d195)
The Legal Education Foundation
GLA Cost ofLiving Advice		 5,000
23433		 (5,000)
(23433)
96,900 (96F00)
TOTAL FUNDS 522,056 (527498) (5442)
Comparatives for movement in funds
Net
movement At
At 1.4.21 in funds 31.3.22
Unrestricted funds
General fund 124,950 7,522 132,472
Fixed assets 20,501 (6,149) 14,352
Equipment
reserve		 5,565 5,565
Premises fund 15,000 15,000
Development fund 25,000 25,000
191,016 1,373 192,389
TOTAL FUNDS 191,016 1,373 192,389

Incoming Resources Movement
resources expended in funds
g
Uarestricted
funds
General fimd 406,366 (398,844) 7,522
Fixed assets (6,149) (6,149)
406,366 (404,993) 1,373
Restricted
funds
Capitalise Project / Debt Free London 27,399 (27,399)
Citizen's Advice Help to Claim 161,691 (161,691)
Trust for London 4,950 (4,950)
The Access to Justice Fund 50,000 (50,000)
Citizens Advice Innovation Community 10,417 (10,417)
The Greater London Authority Fund 13,028 (13,028)
LBBDProject Grant 20,000 (20,000)
Kickstart fimd 19,121 (19,121)
306,606 (306,606)
TOTAL FUNDS 712,972 (711,599) 1,373
DESIGNATED FUNDS
Fixed asset reserve
The reserve is to cover future depreciation.

for the year ended 31Marc h 2023
2023 2022
f.
INCOME AND ENDOWMENTS
Other trading activities
Other income 5,547
Investment
income
Deposit account interest 449 19
Charitable
activities
Grants 106,900 316,606
Advice 414,707 390,800
521,607 707,406
Total incoming resources 522,056 712,972
EXPENDITURE
Charitable
activities
Wages 256,046 404,696
Social security 19,044 25,568
Pensions 6,789 28,134
Contract partners
Volunteer,
travel, subsistence &other staff costs		 55,768
26458		 55,768
10,734
Disbursements 6,493 22,557
370,498 547,457
Support costs
Human
resources
Wages 49,500 49,500
Social security 5)870 5,610
Pensions 3,960 3,960
59430 59,070
Other
Rent and rates 12459 13,018
Insurance 2494 1,813
Light and heat 2,710 2,022
Telephone 9,175 12,570
Postage and stationery 3463 6,051
Membership
and subscriptions		 18,623 20,950
Trannng 926 2,054
Computer
costs		 7,426 4,442
Consultancy 22,344 16,131
Carried forward 79,220 79,051

2023 2022
6
Other
Brought forward 79420 79,051
Storage 3,175 3,302
Maintenance and cleaning 487 2,303
Sundries 88
Computer
equipment		 7,515
89,116 92,259
Governance costs
Independent examiner 5,500 5450
Legal and professional 2,854 7,563
12,813
Total resources expended 527,298 711,599
Net (expenditure)/income (5~2) 1,373