2022-03-31-accounts - Citizens Advice Worcester And Herefordshire

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		Page
Reference and Administrative Details
Report ofthe Trustees	2	to	10
Report ofthe Independent Auditors	11	to	13
Statement ofFinancial Activities		14
Balance Sheet		15
Cash Flow Statement
Notes to the Cash Flow Statement		17
Notes to the Financial Statements	18	to	32

	Worcester Citizens Advice Bure WHABAC	au &	au &
	Reference and Administrative	Details
	for the Year Ended 31st March	2022
TRUSTEES	SLister Chair
	H Fenton
	A Mobberley Vice	Chair (resigned 16.12.21)
	P YGriMth
	BGriffiths
	M E Jenkins
	RTyler Treasurer
	C Stalker (resigned 9.5.21) 0TCleary (appointed 7.7.21)
	J CJones (appointed		9.2.22)
	D A Wiltshire (appointed 9.2.22)
MANAGEMENTTEAM	GThomas		Chief Executive
	SReeves 0 Gearga		Advice Semca Manager "SmartMove" Service Manager
	N Hodgktss		Resources and Administrahon	Manager
	SGregory		Advice Service Manager
COMPANY SECRETARY	G RThomas
REGISTERED OFFICE	The Hopmarket
	The Foregate
	Worcester
	Worcestershire
	WR1 1DL
REGISTERED COMPANY	NUMBER 06827297 (England and Wales)
REGISTERED CHARITY NUMBER t128497
AUDITORS	Richards Sandy Audit		Services Limited
	(Statutory Auditor)
	Thorneloe House
	25 Barbourne Road
	Worcester
	WR1 1RU
BANKERS	Unity Trust Bank Pic
	9 Brindley Place
	Birmingham
	B1 2HB

		for the Year E	nded 31st March	2022
					2022	2021
			Unrestricted	Restricted	Total	Total
		Notes	fundsf	funds 6	funds 6	funds 6
INCOME AND ENDOWMENTS	FROM
Donations and legacies			269,870		269,870	372,346
Charitable activities
Advice and support SmartLets property income Advice &support income			2,721 338,706 450,702	570,568	2,721 338,706 1,021,270	322,548 865,305
Investment income			162		162	1,887
Total			~1062161	570,568	1,632,729	1,562,086
EXPENDITURE ON
Charitable activities
Advice and support SmaitLsts property			754,410 211,657	556,481	1,310,891 211,657	1,250,507 216,068
Total			~966067	~556481	1,522,548	1,466,575
NET INCOME			96,094	14,087	110,181	95,511
Transfers between funds		17	335	~335)
Net movement in funds			96,429	13,752	110,181	95,511
RECONCILIATION OF FUNDS
Total funds brought forward			1,047,748	534,715	1,582,463	1,466,952
TOTAL FUNDS CARRIED FORWARD			1,144,177	548,467	~1692,644	1,582,463

	Bal 31st	ance Sheet March 2022
				2022	2021
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes		6	8	F
FIXEDASSETS
Tangible assets	12	12,420	358,511	370,931	380,999
Social investments	13	597,126		597,126	597,126
		609,546	358,511	968,057	978,125
CURRENT ASSETS
Debtors	14	55,194		55,194	97,013
Cash at bank		574,454	189957	764,411	595,560
		629,648	189,957	819,605	692,573
CREDITORS
Amounts falling due within one year	15	(95,018)		(95,018)	(88,235)
NET CURRENT ASSETS		534,630	~189957	724,587	604,338
TOTAL ASSETSLESSCURRENT LIABILITIES		1,144,176	548,468	1,692,644	1,582,463
NET ASSETS		1,144,176	548,468	1,692,644	1,582,483
FUNDS	17
Unrestricted funds				1,144,176	1,047,748
Restricted funds				548,468	534,715
TOTAL FUNDS				1,692,644	1,582,463

			Worceste	r Citizens Advice Buma WHABAC	u &
				Cash Flow Statement
			for the	Year Ended 31stMarch	2022
					2022	2021
			Notes
Cash flows from operating activities Cash generated from operations					168,689	139,240
Net cash provided	by operating activities				168,689	139240
Cash flows from	investing	activities
Purchase oftangible fixed assets						(24,245)
Interest received					162	1,887
Net cash provided	by/(used	in) investing	activities		162	~22,358)
Change in cash reporting period	and cash	equivalents	in the		168,851	116,882
Cash and cash equivalents ofthe reporting period		at the beginning			595,560	478,678
Cash and cash equivalents		at the end	ofthe
reporting period					764,411	595,560

	Notes to the Cash Flow Statement for the Year Ended 31stMarch 2022	Notes to the Cash Flow Statement for the Year Ended 31stMarch 2022	Notes to the Cash Flow Statement for the Year Ended 31stMarch 2022	Notes to the Cash Flow Statement for the Year Ended 31stMarch 2022
RECONCILIATION	OF NET INCOME TO NET CASH FLOW FRONI OPERATING				ACTIVITIES
					2022f	2021
Net income for the	reporting		period (as per the Statement ofFinancial
Activities) Adjustments for:					1'I0,181	95,511
Depreciation charges					10,068	12,337
Interest received Decrease in debtors Increase in creditom					(182) 41,819 6,783	(1,887) 3,095 30,184
Net cash provided	by operations				188,689	139,240
ANALYSIS OF CHANGES		IN	NET FUNDS
			At	1.4.21 8	Cash flow f	At 31.3.22 6
Net cash
Cash at bank			595,560		~188851	764,411
			595,580		~168851	764,411
Total			~595560		168,851	764,411

									2022	2021
										5
Donations									1,994	6,704
Grants									212,714	303,161
Donated services &facilities Miscellaneous Income									46,240 ~8922	55,440 7,041
									269,870	372,346
Grants received,	included			in the	above, are as follows:
									2022	2021
									8
Albert &Elizabeth	Clarke			Charitable		Trust			5,000	5,000
Citizens Advice -	Covid		Equipment			Grant				13,660
The Eveson Charitable			Trust						10,001	10,035
Job Retention Scheme										13,139
John Martin's Charity									750
Lasletts Charities									17,500	15,750
Legal Aid Agency The National Lottery		Community			Fund - Coronavirus		Community	Support Fund	6,082	72,196
Worcester Municipal		Charity							173,381	173,381
									212,714	303,161

									2022	2021
		Activity							8
Grants and contract income		Advice	and	support					2,721
Rents received		SmartLets		property		income			338,706	272,547
Grants and contract income		SmartLets		property		income				50,001
Grants and contract income		Advice	&support		income				1,021,270	865,305
									1,362,697	1,187,853
Grants received, included in the		above, are as follows:
									2022	2021
										8
Bromyard Town Council										4,185
Bromyard &Winslow Town Council									10,001
Citizens Advice —Broadband Grant										250
Citizens Advice —Energy Advice		Project								8,780
Citizens Advice —MaPSDAP -	Debt Advice Project								163,892	159,738
Citizens Advice - MaPS - Increasing Debt Advice Capacity									42,070	24,583
Citizens Advice —Pension Wise									182,471	197,408
Citizens Advice —Universal Credit - Help			to Claim						100,729	108,350
Crisis										50,000
The David Family Trust										5,000
The Henry Smith Charity									43,600	42,800
Hereford City Council									10,000	10,000
Herefordshire Council - Benefit	Support Service								2,720	2,160
Herefordshire Council - Talk Community									10,000
The Herefordshire Community	Fund - Emergency Covid-19									2,500
The Hope Centre, Bromyard -Outreach Grant									10,000	4,187
John Martin's Chadly									9,350	8,550
Legal Aid Agency										1,552
Macmillan Cancer Support									112,331	105,140
The National Lottery Community		Fund							60,156
The Philippe Southall Trust									5,500	5,500
Ross Town Council St Richard's Hospice —Palliative		Care							10,000 31,729	10,000 30,954
Worcester City Council —Homelessness			Prevention						85,000	39,000
Worcester City Council - Rough	Sleeping		Accommodation				Prog	ramme	11,250
Worcestershire Community Fund		- Emergency		Covid-1		9				5,000
Worcestershire County Council	-	Covid Debt Support							10,000
Worcestershire County Council	—WAN								90,822	57,050
Wyre Forest District Council									22,370	22,578
									1,023,991	915,306
RESTRICTED GRANTS
Restricted grants, included in the		above, are as follows:							2022	2021
									8
Citizens Advice - Pension Wise									182,470	197,408
Citizens Advice - MaPSDAP									159,868	159,738
Citizens Advice - Universal Credit									100,730	108,350
Citizens Advice - Energy Advice	Project									8,780
Citizens Advice - MaPS - Increasing Debt			Advice Capacity						46,096	24,583
Crisis										50,000
The National Lottery Community		Fund							60,156
Worcester City Council - Rough	Sleeping		Accommodation				Programme		11,249
Worcestershire County Council	-	Covid Debt Support							10,000
									570,569	548,839

SUPPORT COSTS
				Governance
			Management f	costs f	Totals f
Advice and support SmartLets property			1,299,803 211,657	11,088	1,310,891 211,657
			1,511,460	11,088	1,522,548
Support costs, included	in the above, are as follows:			2022	2021
		Advice
		and	SmartLets	Total	Total
		support	property f	activities f	activities 6
Wages Social security		928,552 65,768		928,552 65,768	886,572 59,064
Pensions		83,655		83,655	79,064
Equipment and repairs Insurance		22,001 8,702		22,001 8,702	19,251 11,710
Rent, rates and service	charges	75,243		75,243	76,938
Telephone and postage Printing and stationery		21,676 8,615		21,676 8,615	23 321 9,135
Advertising		6,123		6,123	2,818
Sundries		5,176	705	5,881	14,036
Education and training		8,538		8,538	6,568
Bonds written off		950		950	750
Reimbursed expenses		6,034		6,034	3,044
Subscriptions		6,101		6,101	5,545
Property rental expenses Professional fees		10,685	210,952	210,952 10,685	216,204 1,564
Heat and light		7,059		7,059	5,150
IT support Depreciation		24,857 10,068		24,857 10,068	21,083 12,337
Auditors' remuneration		3,780		3,780	5,541
Auditors' remuneration	for non audit work	7,308		7,308	6,880
		~1,310891	211,657	1,522,548	1,466,575

					2022	2021
					6
Auditors'	remuneration				3,780	5,541
Auditors'	remuneration	for non	audit work		7,308	6,880
Depreciation -owned		assets			10,068	12,337
Rents payable under		operating	leases (including	donated services)	169,821	188,841

STAFF COSTS
			2022	2021
			6
Wages and salaries			928,552	886,572
Social security costs			65,768	59,064
Other pension costs			83,655	79,064
			~1077975	1,024,700
The average monthly	number ofemployees	during the year was as follows:
			2022	2021
Average number ofemployees			51	50

COMPARATIVES F		OR THE ST	ATEMENT OF	FINANCIAL ACTIV	ITIES
					Unrestricted	Restricted	Total
					funds	funds	funds
					f	F	6
INCOME AND ENDOWMENTS			FROM
Donations and legacies					282,273	90,073	372,346
Charitable activities
SmartLets properly income Advice &support income					272,547 366,466	50,001 498,839	322,548 865,305
Investment income					1,887		1,887
Total					923,173	638,913	1,562,086
EXPENDITURE ON
Charitable activities
Advice and support SmartLets property					659,849 216,068	590,658	1,250,507 216,068
Total					875,917	590,658	1,466,575
NET INCOME					47,256	48,255	95,511
Transfers between		funds			3,564	~3,564)
Net movement in funds					50,820	44,691	95,511
RECONCILIATION	OF FUNDS
Total funds brought		forward			996,926	490,026	1,486,952
TOTAL FUNDS CARRIED FORWARD					1,047,746	534,717	1,582,463
TANGIBLE FIXEDASSETS
				Long	Improvements
				leasehold	to	Office
				properly f	property	equipment 6	Totals 6
COST
At 1stApril 2021 and		31st March	2022	~408303	~19175	66,410	493,888
DEPRECIATION
At 1stApril 2021				53,820	18,825	40,244	112,889
Charge for year				4,485	350	5,233	10,068
At 31st March 2022				~58305	19,175	45,477	122957
NET BOOK VALUE
At 31st March 2022				349,998		20,933	~370931
At 31st March 2021				354,483	350	26,166	380,999

					Freehold
					Property
					6
COST
At 1stApril 2021 and 31stMarch 2022					597,126
NET BOOK VALUE
At 31st	March	2022			597,126
At 31st	March	2021			597,126
DEBTORS:AMOUNTS			FALLING DUE WITHIN ONE YEAR
				2022	2021
				6
Trade debtors				20,654	61,609
Prepayments		and accrued income		~34540	35,404
				55,194	97,013
CREDITORS:		AMOUNTS FALLING DUE WITHIN ONE YEAR
				2022	2021
				6
Trade creditors				4.110
Social security		and other	taxes	15,907	15,774
Amounts	held	as agent		41,088	35,845
Pension	creditor			7,973	7,592
Accrued	expenses			10,960	15,024
Deferred	income			15,000	14,000
				95,018	88,235

Minimum lease payments under non-cancefiable operating	leases fall due as follows:
	2022	2021
	6	F
Within one year	20,338	22,189
Between one and five years	~3920	15,680
	~24258	37,869

MOVEMENT IN FUNDS
					Net	Transfers
					movement	between	At
				At 1.4.21	in funds	funds	31.3.22
				5			5
Unrestricted funds
General fund				184,746	96,093	(17,353)	263,486
Buildings Fund Herefordshire Citizens Advice Bureau				30,000 47,406			30,000 47,406
IT Fund				20,000			20,000
Redundancy Fund Social Investment properly Social Investment properly —proposed			spend	163,456 597,126 5,014		17,688	181,144 597,126 5,014
				1,047,748	96,093	335	1,144,176
Restricted funds
Buildings and Office Equipment	Fund			354,483	(4,485)		349,998
Citizens Advice - Pension Wise				12,'758	(12,039)	(719)
Citizens Advice - Remote Working		Equipment
Fund				7,011	(1,408)		5,603
Client Welfare Fund - Herefordshire				2,529			2,529
Crisis Volunteer Fund				15,411	(12,064)		3,347
Crowd Funding				143			143
Homelessness Fund				2,514	(426)		2,088
Lottery Covid Fund				1,454	(398)		1,056
MaPSDAP				9,019	9,663		18,682
Money and Pensions Service				5,136	2,340		7,476
The National Lottery Community	Fund-
Hereford					33,247		33,247
Rough Sleeping Accommodation SmartLets Fund		Programme		50,000	(384)	384	50,000
SmartMove Fund				62,688			62,688
Universal Credit - Help to Claim				11,569	42		11,611
				534,715	~14088	335	548,468
TOTAL FUNDS				1,582,463	110,181		1,692,644

Net movement	in funds, include	d	in the above are ss foll	ows:
				Incoming	Resources	Movement
				resources f	expended f	in funds
Unrestricted funds
General fund				1,062,160	(966,067)	96,093
Restricted funds
Buildings and Office Equipment		Fund			(4,485)	(4,485)
Citizens Advice	- Pension Wise			182,470	(194,509)	(12,039)
Citizens Advice	- Remote Working		Equipment
Fund					(1,408)	(1,408)
Crisis Volunteer Homelessness	Fund Fund				(12,064) (426)	(12,064) (426)
Lottery Covid Fund					(398)	(398)
MaPSDAP				159,858	(150,205)	9,663
Money and Pensions Service				46,096	(43,756)	2,340
The National Lottery Community		Fund-
Hereford				60,156	(26,909)	33,247
Rough Sleeping	Accommodation		Programme	11,249	(11,633)	(384)
Universal Credit	- Help to Claim			100,730	(100,688)	42
Worcestershire Support	County Council	- Debt		~10000	10,000
				~570569	~556481)	14,088
TOTAL FUNDS				~1632,729	~1522548)	~110181

					Net	Transfers
					movement	between	At
				At 1.4.20	in funds	funds	31.3.21
				6	6
Unrestricted funds
General fund				167,158	47,257	(29,669)	184,746
Buildings Fund Herefordshire Citizens Advice Bureau				30,000 47,406			30,000 47,406
IT Fund				20,000			20,000
Redundancy Fund				130,223		33,233	163,456
Social Investment property Social Investment property —proposed			spend	597,125 5,014			597,126 5,014
				996,926	47,258	3,564	1,047,748
Restricted funds
Buildings and Office Equipment Citizens Advice - Pension Wise	Fund			358,968 8,728	(4,485) 7,630	(3,600)	354,483 12,758
Citizens Advice - Remote Working Fund		Equipment			7,011		7,011
Client Welfare Fund - Herefordshire				2,529			2,529
Crisis Volunteer Fund					15,411		15,411
Crowd Funding					143		143
Energy Advice Project Homelessness Fund				3,032	(36) (518)	36	2,514
Lottery Covid Fund MaPSDAP					1,454 9,019		1,454 9,019
Money and Pensions Service SmartLets Fund				50,000	5,136		5,136 50,000
SmartMove Fund				62,688			62,688
Universal Credit - Help to Claim				4,081	7,488		11,569
				490,026	48,253	~3,564)	534,715
TOTAL FUNDS				1,486,952	~95 511		1 582463