2023-03-31-accounts - Citizens Advice Worcester And Herefordshire

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		Page
Reference and Administrative Details
Report ofthe Trustees	2	to	14
Report ofthe Independent Auditors	15	to	17
Statement ofFinancial Activities		18
Balance Sheet
Cash Flow Statement		20
Notes tothe Cash Flow Statement		21
Notes to the Financial Statements	22	Io	37

		Citizens	Advice Worcester and	Advice Worcester and	Advice Worcester and
			Herefordshire
previously		known	as Worcester CAB	8	WHABAC
	Reference		and Administrative	Details
	forthe Year Ended 31stMarch				2023
TRUSTEES			SLister Chair
			H Fenton
			PY Griffith
			BGrÃiths
			M EJenkins
			RTyler Treasurer 0TCleary
			JCJones
			DA Wiltshire
iSANAG EMENT TEAM			GThomas		Chief Execvgve
			SReeves 0George		Advice Service Manager "SmariMove' SeMce Manager
			A Limbed SGfagolv		Advice Services and WAN Pennershlp Advice Service Manager	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		1128497
AUDITORS			Richards Sandy Audit Sendices Limited
			(Statutory Auditor)
			Thorneloe House
			25Barboume Road
			Worcester
			WR1 1RU
BANKERS			Unity Trust Bank Pic
			4 Brindley Place
			Birmingham
			B12HB

1,183individual clients received help from the Macmillan welfare benefits advice service for those with acancer
diagnosis, their families and carers across Worcestershire (in partnership with Citizens Advice Wyre Forest) and in Herefordshire. This was an increase of36'/o compared to 2021/22 (869in 2021/22). The total financial gains for clients and their families during the period was 83,683,265(62,747,266 in 2021/22) and increase of34%on 2021/22.
1494individual clients were assisted through funding from the Money Advice Service to deliver face toface debt
advice, in Worcester and Herefordshire. 1,354ofthese individual clients were new clients helped during the year, (921 new clients were helped during 2021/22). This amounted to a rise of 47'%%d compared to 2021/22 and resulted in debts off875,636being written offor rescheduled, (8758,000 in 2021/22) andf357,696ofother
financial gains being achieved by debt caseworkers and advisers as part ofthis funded project.
224 individual clients in Worcester were helped by our Money Management Adviser funded by Worcester Municipal Charities, with Money Management, Charitable Support and Foodbank, energy/Utilities advice and benefits advice.
199individuals received help at court with Legal Aid Agency funded Housing Possession Court Desk (HPCD) cases at Worcester and Hereford County Court. This project pnivides emergency help at court for clients who have rent arrears and are at risk oflosing their home as a result ofpossession proceedings issued by both social and private landlords.
95 individual clients received help with Housing Casework funded as controlled work under the Legal Aid Agency Legal Help Scheme
155individual clients received help with housing and housing related issues through our Housing caseworkers funded as part ofour Lottery funded outreach project which includes provision ofextra capacity for Housing Casework that falls outside the scope ofthe Legal Aid Agency Legal Help scheme.
197Clients were helped by our Benefits Casework project provided in partnership with students from Worcester
University Law School (with financial support from Worcester Municipal Charities). Students volunteering receive
training, ongoing supervision and support to help deliver this welfare benefits casework service to clients.
197clients received advice and assistance from the project in the year and the total financial gain for clients in the period was over 6461,664.

			fo	rthe Year E	nded 31stMarch	2023
							2023	2022
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
								as restated
				Notes	6			F
INCOME AND ENDOWMENTS			FROM
Donations	and legacies			4	334,689	26,799	361,488	339,738
Charitable	activities			6
SmartLets	properly	income			340,417		340,417	338,706
Advice &support income					475,648	562,375	1,038,023	981,839
Investment	income			5	4,453		4,453	162
Total					1,155,207	589,174	1,744,381	1,660,445
EXPENDITURE ON
Charitable	activities
Advice and	support				859,102	603,095	1,462,197	1,310,891
SmartLets	properlY				212,938	7,058	219,996	211,657
Total					1,072,040	610,153	1,682,193	1,522,548
NET INCOMEI(EXPENDITURE)					83,167	(20,979)	62,188	137,897
Transfers	between	funds			5,376	(5,376)
Net movement in funds					88,543	(26,355)	62,188	137,897
RECONCILIATION		OF FUNDS
Total funds	brought	forward			1,165,342	555,018	1,720,360	1,582,463
TOTAL FUNDS CARRIED FORWARD					1,253,885	528,663	1,782,548	1,720,360

	31st	March 2023
				2023	2022
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
					as restated
	Notes	5			f
FIXEDASSETS
Tangible assets	14	16,746	345,513	362,259	370,931
Social investments	15	597,126		597,126	597,126
		613,872	345,513	959,385	968,057
CURRENT ASSETS
Debtors	16	64,631	9,000	73,631	82,910
Cash at bank		680,690	179,981	860,671	764,411
		745,321	188,981	934,302	847,321
CREDITORS
Amounts falling due within one year	17	(105,307)	(5,832)	(111,139)	(95,018)
NET CURRENT ASSETS		640,014	183,149	823,163	752,303
TOTAL ASSETS LESSCURRENT LIABILITIES		1,253,886	528,662	1,782,548	1,720,360
NET ASSETS		1,253,886	528,662	1,782,548	1,720,360
FUNDS	19
Unrestricted funds				1,253,886	1,165,342
Restricted funds				528,662	555,018
TOTAL FUNDS				1,782,548	1,720,360

				Cash Flow Statement
				forthe Year Ended 31st March	2023
					2023	2022
						as restated
				Notes		5
Cash flows from	operating	activities
Cash generated from operations					91,807	168,689
Net cash provided	by operating		activities		91,807	158,689
Cash flows from	investing	activities
Interest received					4,453	162
Net cash provided	by investing		activities		4,453	162
Change in cash	and cash	equivalents		in
the reporting period					96,260	168,851
Cash and cash equivalents		atthe
beginning ofthe	reporting	period			764,411	595,560
Cash and cash equivalents		at the end		of
the reporting period					860,671	764,411

			Notes tothe Cash Flow Statement forthe Year Ended 31stMarch 2023
RECONCILIATION	OF NET		INCOME TO NET CASH FLOW FROM OPERATING	ACTIVITIES
				2023	2022
					as restated f
Net income forthe	reporting		period (as per the Statement ofFinancial
Activities) Adjustments for:				62,188	137,897
Depreciation charges Interest received Decrease in debtors Increase in creditors				8,672 (4,453) 9,279 16,121	10,068 (162) 14,103 6,783
Net cash provided	by operations			91,807	168,689
ANALYSIS OF CHANGES		IN	NET FUNDS
Net cash			At 1.4.22 f	Cash flow 6	At31.3.23 6
Cash at bank			764,411	96,260	860,671
			764,411	96,280	860,671
Total			764,411	96,260	860,671

DONATIONS AND L		EG	ACIES
							2023	2022
								as restated
							f
Donations							1,600	1,994
Grants							312,197	282,582
Donated services &facilities							46,240	46,240
Miscellaneous income							1,451	8,922
							361,488	339,738
Grants received, included			in the above,		are as follows:
							2023	2022
								as restated
								f
Albert 8 Elizabeth Clarke			Charitable	Trust			4,000	5,000
The Eveson Charitable		Trust					11,000	10,001
The Henry Smith Chadty							44,500	43,600
Hereford City Council							10,000	10,000
Herefordshire Community			Foundation	-	Resilience	Fund	10,000
Hopmarket Charities							6,000
John Marbn's Charity							12,530	17,600
Lasletts Charities							20r457	17,500
The Philippa Southall	Trust						5,500	5,500
Worcester City Council -			Crisis Grant	Scheme			4,894
Worcester Municipal	Charity						180,316	173,381
The Roger &Douglas		Turner Charitable			Trust		3,000
							312,197	282,582

INVESTMENT INCOfifiE
						2023	2022
							as restated
							6
Bank interest						4,453	162
INCOME FROM CHARITABLE ACTIVITIES
						2023	2022
							as restated
Activity							5
Rents received SmartLets property				income		340,417	338,706
Grants and contract income Advice	&support		income			1,038,023	981,839
						1,378,440	1,320,545
Grants received, included in the above,	are as	follows:
						2023	2022
							as restated
						6
Bromyard 8,Winslow Town Council Citizens Advice - Barclays						a,eea 4,500	10,001
Citizens Advice —MaPSDAP - Debt Advice Project						212.568	163,892
giTizens Advice - MaPS - Increasing Debt Advice Capacity Citizens Advice —Pension Wise						3,674 199,366	42,070 182,471
Cifizens Advice —Universal Credit - Help to Claim Herefordshire Council - Benefit Support Service						(12,327) 4,080	100,729 2,720
Herefordshire Council - Talk Community The Hope Centre, Bromyard - Outreach	Grant					10,000 10,000	10,000 10,000
Legal Aid Agency						31,623	6,082
Macmillan Cancer Support						124,154	132,547
The National Lottery Community Fund Ross Town Council StRichard's Hospice —Palliative Care The Trussell Trust						121,517 10,000 34,987 7,868	60,156 10,000 31,729
Worcester City Council - Advice Quality Supervisor						20,000
Worcester City Council - Covid Debt Support							10,000
Worcester City Council —Homelessness	Prevention					30,000	85,000
Worcester City Council - Income Maximisation		/ Debt		Assessment		40,000
Worcester City Council - Rough Sleeping	Accommodation				Programme	37,557	11,250
Worcestershire County Council - Income	Maximisation			/ Money Advice		20,000
Worcestershire County Council —WAN						90,280	90,822
Wyre Forest District Council						28,157	22,370
						1,038,023	981,839

	RESTRICTED GRANTS	RESTRICTED GRANTS
	Restricted grants, included		in the	above, are as follows:						2023	2022
										6	5
	Citizens Advice - Pension Wise									199,366	182,471
	Citizens Advice - MaPSDAP									212,588	159,868
	Citizens Advice - Universal		Credit							(12,327)	100,730
	Citizens Advice - MaPS	- Increasing			Debt Advice Capacity					3,674	46,096
	The National Lottery Community			Fund						121,517	60,156
	Worcester City Council	- Rough Sleeping Accommodation					Programme			37,557	11,249
	Worcester City Council	- Covid Debt			Support						10,000
										562,375	570,569
	The negative grant of	612,327 repaid to Citizens				Advice	relates	to	the dawback	of the underspend	of funds
	relation tothe Universal	Credit 'Help			to Claim' grant	funding.
	CHARITABLE ACTIVITIES COSTS
											Support
											costs (see
											note 8) f
	Advice and support										1,462,197
	SmartLets property										219,996
											1,682,193
8.	SUPPORT COSTS
										Governance
								Management		costs 6	Totals
	Advice and support							1,450,618		11,579	1,462,197
	SmartLets properly								219,996		219,996
								1,670,614		11,579	1,682,193
	Support costs, included	in the above,			are as follows:
										2023	2022
											as restated
						Advice
						and			SmartLets	Total	Total
						support			property	activities	activities
						5
	Wages					1,027,834				1,027,634	928,552
	Social security					70,070				70,070	65,768
	Pensions					97,600				97,600	83,655
	Equipment and repairs					38,607				38,607	22,001
	Insurance					9,569				9,569	8,702
	Rent, rates and service	charges				72,815				72,815	75,243
	Telephone and postage					19,149				19,149	21,676
	Printing and stationery					10,574				10,574	8,515
	Advertising					7,812				7,812	6,123
	Sundries					11,408				11,408	5,881
	Education and training					5,233				5,233	8,538
	Canied forward					1,370,471				1,370,471	1,234,754

						2023	2022
							as restated
				Advice
				and	SmartLets	Total	Total
				sUpport	property	activities	activities
				5		6	F
Brought forward Bonds written off				1,370,471 1,000		1,370871 1,000	1,234,754 950
Reimbursed		expenses		18,494		18,494	6,034
Subscriptions				8,406		8,406	6,101
Property	rental expenses				219,996	219,996	210,952
Professional		fees		1,563		1,563	10,685
Heat and	light			8,593		8,593	7,059
ITsupport				33,419		33,419	24,857
Depreciation				8,672		8,672	10,068
Auditors'	remuneration			5,805		5,805	3,780
Auditors'	remuneration		for non audit work	5,774		5,774	7,308
				1.462,197	219,996	1,682,193	1(522)548

					2023	2022
						as restated
						6
Auditors'	remuneration				5,805	3,780
Auditors'	remuneration	for non	audit work		5,774	7,308
Depreciation -owned		assets			8,672	10,068
Rents payable under		operating	leases (induding	donated services)	156,861	169,821

Total remuneration (induding employer Nl and pensions costs) paid to key mana year was F234,565(2022:9186,250).	Total remuneration (induding employer Nl and pensions costs) paid to key mana year was F234,565(2022:9186,250).	gement person	nel during t
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
	Unrestricted	Restricted	Total
	funds	funds	funds
			as restated f
INCOME AND ENDOWMENTS FROM
Donations and legacies	332,238	7,500	339,738
Charitable activities
SmartLets property income Advice &support income	338,706 411,271	570,568	338,706 981,839
Investment inoome	162		162
Total	1,082,377	578,068	1,660,445
EXPENDITURE ON
Charitable activities
Advice snd support SmartLets properly	753,460 211,657	557,431	1,310,891 211,657
Total	965,117	557,431	1,522,548
NET INCOME	117,260	20,637	137,897
Transfers between funds	335	(335)
Net movement in funds	117,595	20,302	137,897
RECONCILIATION OF FUNDS
Total funds brought forward	1,047,748	534,715	1,582,463
TOTAL FUNDS CARRIED FORWARD	1,165,343	555,017	1,720,360

TANGIBLE FIXEDASSETS
	Long	Improvements
	leasehold	to	Ollice
	property	property	equipment	Totals
	5	8	2
COST
At 1stApril 2022 and 31st March 2023	408,303	19,175	66410	493,888
DEPRECIATION
At 1stApril 2022	58,305	19,175	45,477	122,957
Charge for year	4,485		4,187	8,672
At 31stMarch 2023	62,790	19,175	49,664	131,629
NET BOOK VALUE
At 31stMarch 2023	345,513		16,746	362,259
At 31stMarch 2022	349,998		20,933	370,931
SOCIAL INVESTMENTS
				Freehold
				Property
COST
At 1stApril 2022 and 31st March 2023				597,126
NET BOOKVALUE
At 31stMarch 2023				597,126
At 31stMarch 2022				597,126
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
			2023	2022
			f	as restated f
Trade debtors			42,054	20,654
Prepayments and accrued income			31,577	62,256
			73,631	82,910

CREDIT	ORS: AMOUNTS FALLING DUE WITHIN ONE Y	EAR
		2023	2022
			as restated
		8	6
Trade creditors		4,057	4,110
Social security and other taxes		19,472	15,907
Amounts	held as agent	50,377	41,068
Pension	creditor	7,151	7,973
Grants repayable		4,337
Accrued	expenses	10,745	10,960
Deferred	income	15,000	15,000
		111,139	95,018

Minimum lease payments under non-cancefiable operating	leases fall due as follows:
	2023	2022
		as restated
	5	8
Within one year	10,439	20,338
Between one and five years		3,920
	10,439	24,258

MOVEMENT IN FU	NDS
				Net	Transfers
				movement	between	At
			At 1.4.22	in funds	funds	31.3.23
			2	2	E
Unrestricted funds
General fund			284,652	83,168	21,818	389,638
Buildings Fund			30,000			30,000
Herefordshire Citizens Advice Bureau			47,406		(47,406)
IT Fund			20,000			20,000
Redundancy Fund			181,144		35,978	217,122
Social Investment property			597,126			597,126
Social Investment property —proposed
spend			5,014		(5,014)
Restricted funds			1,165,342	83,168	5,376	1,253,886
Buildings and Office	Equipment	Fund	349,098	(4,485)		345,513
Citizens Advice - Pension Wise				(510)	510
Citizens Advice - Remote Working
Equipment Fund Client Welfare Fund	- Herefordshire		5,603 2,529		(5,603)	2,529
Crisis Volunteer Fund			3,347		(352)	2,995
Crowd Funding			143	(143)
Discretionary Client Crisis Fund				683		683
Evesham Smartmove	Fund - John Martin		7,500	1,500		9,OOO
Homelessness Fund			2,088	(942)		1,146
Lottery Covid Fund			1,056		(1,056)
MaPSDAP			18,682	9,632	652	28,966
Money and Pensions	Service		7,476	221	(1,802)	5,895
The National Lottery	Community	Fund-
Hereford			33,247	(4,992)		28,255
Rough Sleeping Accommodation
Programme				(1,559)	1,559
SmartLets Fund			50,000	(7,058)		42,942
SmartMove Fund			61,738	(1,000)		60,738
Universal Credit - Help to Claim			11,611	(12,327)	716
			555,018	(20,980)	(5,376)	528,662
TOTAL FUNDS			1,720,360	62,188		1,782,548

Net movement in fun	ds, i	ncluded	in the above are as f	ollows:
				Incoming	Resources	Movement
				resources	expended	in funds
				F	5	2
Unrestricted funds
General fund				1,155,207	(1,072,039)	83,168
Restricted funds
Buildings and Office	Equipment		Fund		(4,485)	(4,485)
Citizens Advice - Pension		Wise		199,366	(199,876)	(510)
Crowd Funding					(143)	(143)
Discretionary Client Crisis		Fund		4,269	(3,586)	683
Evesham Smartmove	Fund - John Martin			12,530	(11,030)	1,500
Herefordshire Community		Foundation
Resilience Fund				10,000	(10,000)
Homelessness Fund					(942)	(942)
MaPSDAP				212,589	(202,957)	9,632
Money and Pensions	Service			3,673	(3,452)	221
The National Lottery Hereford	Community		Fund-	121,517	(126,509)	(4,992)
Rough Sleeping Accommodation
Programma				37,557	(39,116)	(1,559)
SmartLe&und					(7,058)	P,058)
SmartMove Fund					(1,000)	(1,000)
Universal Credit - Help to		Claim		(12,327)		(12,327)
				589,174	(610,154)	(20,980)
TOTALFUNDS				1,744,381	(1,682,193)	62,188

MOVEMENT IN FUNDS - cont	inued
Comparatives for movement	in funds
			Net	Transfers
			movement	between	At
		At 1.4.21	in funds f	funds 8	31.3.22
Unrestricted funds
General fund		184,746	117,259	(17,353)	284,652
Buildings Fund		30,000			30,000
Herefordshire Citizens Advice Bureau		47,406			47,406
IT Fund		20,000			20,000
Redundancy Fund Social Investment property Sodal Investment property —proposed		163,456 597,126		17,688	181,144 597,126
spend		5,014			5,014
		1,047,748	117,259	335	1,165,342
Restricted funds
Buildings and Office Equipment	Fund	354,483	(4,485)		349,998
Citizens Advice - Pension Wise Citizens Advice - Remote Working		12,758	(12,039)	(719)
Equipment Fund Client Welfare Fund - Herefordshire		7,011 2,529	(1,408)		5,603 2,529
Crisis Volunteer Fund		15,411	(12,064)		3,347
Crowd Funding		143			143
Evesham Smartmove Fund - John Martin			7,500		7,500
Homelessness Fund		2,514	(426)		2,088
Lottery Covid Fund MaRSDAP		1,454 9,019	(398) 9,663		1,056 18,682
Money and Pensions Service The National Lottery Community	Fund-	5,136	2,340		7,476
Hereford			33,247		33,247
Rough Sleeping Accommodation
Programme SmartLets Fund		50,000	(384)	384	50,000
SmartMove Fund		62,688	(950)		61,738
Universal Credit - Help to Claim		11,569	42		11,611
		534,715	20,638	(335)	555,018
TOTAL FUNDS		1,582,463	137,897		1,720,360

Citizens Advice	- Remote Working	5,603
Crisis Volunteer	Fund	352
Lottery Covid Fund		1,056
MaPSDAP Fund		798
Money and Pensions Service Fund		352
Universal Credit	- Help to Claim Fund	352
		8,513