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|||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|
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|||||||||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|
##
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|||||||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|
##
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||||||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|
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|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)|
##
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||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|
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||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|
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||||||||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|
##
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##
|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.||||||
##
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||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|