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2021-03-31-accounts

citizens Blackpaoal

BLACKPOOL CITIZENS ADVICE BUREAU (A company limited by guarantee)

DIRECTORS’ REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Registered Charity Number 1130422 Company Number 06787075 (England & Wales)

JOHN POTTER & HARRISON Chartered Accountants & Statutory Auditors 112/114 Whitegate Drive BlackpoolFY3 OXH

BLACKPOOL CITIZENS ADVICE BUREAU

CONTENTS

Page
Reportofthe Trustees 1-6
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Auditors’ Report 7-9
Statement offinancial activities 10
Balance Sheet il
Notestothefinancialstatements 12-24

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BLACKPOOL CITIZENS ADVICE BUREAU

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021

The Trustees are pleased to present their annual trustees’ report together with the financial statements of the charity for the year ended 31 March 2021 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011; the Companies Act 2006; the Memorandum and Articles of Association, and Accounting and Reporting by Charities; Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting applicable in the UK and Republic of Ireland (FRS102).

1. ADMINISTRATIVE INFORMATION

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|||||||||| |---|---|---|---|---|---|---|---|---| |registered| |Address|of|the|principal|office|of the|6-10|Whitegate|Drive| |charity|Blackpool| |FY3|9AQ| |Names|of all those who|were|directors|Jeremy|Dable| |and|charity trustees|on the|date|the|James|Davenport (appointed|22.1.21)| |report was|approved|Stephen Dunstan| |Alistair Humphries|(to|be|appointed|at AGM)| |Cllr Mark|Smith| |Matthew|Willey| |Cllr Lynn|Williams|

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |How the|charity|is|constituted|Registered|charity| |Private company|limited by|guarantee|and| |not|having|share|capital| |Methods|adopted|for the|recruitment|Directors|are|appointed|in|accordance|with| |and|appointment|of new|the Memorandum|and Articles|of Association| |directors/trustees|and|are|elected to|serve|for three|years.| |Induction|and|training|of directors|New|directors|are provided with|induction| |training|by the|volunteer|recruitment|and| |training|officer|and|the CEO|and|role| |descriptions|are provided|to|all|trustees| |describing|their|responsibilities.|

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The board of trustees meets at least quarterly. The charity became incorporated on 1* April 2010. The board formally reviews its performance annually, identifies any development needs and sets itself objectives.

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BLACKPOOL CITIZENS ADVICE BUREAU

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021 (Continued)

2. STRUCTURE, GOVERNANCE AND MANAGEMENT continued

Risk Management

Risk is managed through the use of a Risk Management Protocol and a Risk Register to identify those risks to which the Charity is exposed and to take steps as are necessary to mitigate those risks. The protocol and risk register are reviewed annually and have been updated towards the end of this financial year to include risk associated with the pandemic. The risk register, together with the business continuity plan and covid19 action plan have helped the charity plan for the changes implemented across our services in light of the risks to staff, volunteers, clients and visitors as a result of the pandemic.

Information assurance

The bureau trustee board have reviewed the information assurance strategy. An information assurance management team exists to ensure the confidentiality, integrity and availability of all our sensitive data assets is maintained to a level which is consistent with the requirements of our clients, our funders and our strategic partners. The bureau aims to achieve an appropriate level of compliance to the General Data Protection Regulation, the Cabinet Office’s Security Policy Framework and to industry best practice, as defined by the ISO 27000 series of standards.

3. FINANCIAL REVIEW

a. Reserves policy

The trustees have reviewed the charity’s need for reserves in line with guidance from the charity commission and good practice across the sector. From this a reserves policy was developed and is reviewed annually to ensure it remains fit for purpose. The trustees are keen to ensure a balance between holding a sufficient reserve and using financial resources for the benefit of the communities that the charity serves.

Current unrestricted reserves, net of designated funds, are £337,103. The trustees consider this sufficient to ensure the effective continuation of the charity.

Trustees recognise the need to ensure sufficient reserves are held for the future sustainability of the charity. From 2022 there is significant uncertainty around the continuation of funding for debt advice from the Money and Pensions Service (MaPS) and welfare benefits advice for Universal Credit claimants through the DWP Help to Claim scheme. Whilst funding changes and the charity faces future uncertainty, the need for advice is increasing and the trustees recognise that sustaining services for our clients is a priority.

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BLACKPOOL CITIZENS ADVICE BUREAU

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021

(Continued)

3. FINANCIAL REVIEW (continued)

b. Current financial position

The charity has benefitted from a number of additional funding streams and new projects to further enhance the secure financial position that has been built up in recent years. However, the management team are aware that the external recommissioning environment could result in a reduction in funding in 2022, so contingency plans have been put in place and scenario planning is being undertaken to ensure the charity has financial resilience built in.

Diversifying income streams has always been part of the on-going strategy for the charity and in 2020 we introduced a new direction with Social Prescribing. Building on plans to offer integrated advice. services across health and care structures, Social Prescribing is a natural fit for a social welfare advice organization. Working with Primary Care Networks to secure funding to establish Social Prescribing across Blackpool, Wyre and Fylde areas also expands the charity’s geographical reach in line with our constitution to serve the people of Blackpool and the surrounding area of Lancashire.

The trustees are very conscious of the uncertain economic climate we operate in and the uncertainty about funding for the VCFS nationally in light of covid-19. This has resulted in further careful planning and mapping of future income streams. There is also a continuation of the emphasis on income generation and building innovation into the service we provide. Embracing new technology and working with different sections of the community to find new ways to meet their needs is also part of our strategy over the coming years. Social Prescribing is one example of how we have realized these plans and the trustees recognize the need for further developments and innovation in the future. The charity has plans to attract the additional funding made available through the Levelling Up agenda and investment in Blackpool as well as developing as a centre for research and campaigns work.

The trustees recognize the in-house expertise the charity has in bid writing, income generation and is developing around research and supports further training and development by investing in the people and working with potential funders. They also support development of partnerships that will build services locally and bring further funding to areas of need.

c. Financial management policies

The trustee board is responsible for ensuring the charity is sufficiently resourced and that proper financial controls are in place. The board delegates tasks to the treasurer and the finance subcommittee. Whilst the overall responsibility of management remains with the board of trustees, the CEO is responsible for the day-to-day management of the financial resources. Budgets are agreed at board level and the finance policy and related policies are reviewed bi-annually.

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BLACKPOOL CITIZENS ADVICE BUREAU

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TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021

(Continued)

3. FINANCIAL REVIEW (continued)

d. Principle funding sources

Blackpool, Wyre & Fylde Clinical Commissioning Groups (CCGs) continue to fund the advice services in Primary Care settings and have supported the charity to develop further links with partners to plan and deliver social prescribing. During the pandemic, the CCGs have been supportive of adapting services to digital channels when face to face advice in GPs surgeries was not possible. The trustees, staff and manager would like to extend their gratitude for this flexibility and support, allowing the funding to be used to provide advice to vulnerable people facing difficulties as a result of the pandemic. Help to Claim has provided funding to support people making a Universal credit claim and this has been a lifeline for so many people as a result of the pandemic. Money and Pensions Service has continued to support face to face debt advice and where covid restrictions have allowed, this has been offered to clients. Funding from Blackpool Council for core advice services ended in November 2019, and whilst it is recognised that the local authority has many competing demands on its resources and has faced significant budget cuts in recent years, we hope resources will be available again in the future to deliver vital advice services to the people of Blackpool.

4, PUBLIC BENEFIT STATEMENT

Citizens Advice Blackpool provides independent, impartial, confidential advice that is free at the point of access and helps people understand and exercise their rights and responsibilities.

We value diversity, promote equality and challenge discrimination in everything we do.

The service helps people resolve their legal, money and other problems by providing appropriate advice and by influencing policymakers. We use evidence of clients’ problems to campaign for improvements in laws and services that often affect the most vulnerable in an adverse way.

The charity is established for the promotion of charitable purpose for the benefits of the community in Blackpool and surrounding districts of North West Lancashire by the advancement of education, the protection of health and the relief of poverty, sickness and distress.

5. PERFORMANCE AND ACHIEVEMENTS

During the year Citizens Advice Blackpool helped 5,641 clients (5,778 in 2019-20) with 27,583 issues (26,393 in 2019-20). Welfare benefits remains the main issue that people seek advice on, with over 3,000 clients accessing advice on claiming Universal credit, Employment Support Allowance and Personal Independence Payments as well as Attendance Allowance. Universal Credit advice increased significantly as more people needed to make a claim due to the external economic environment as a result of the pandemic.

Whereas in 2019-20 62% of clients received advice face to face, this changed to the same percentage receiving advice by phone this year. As the pandemic and restrictions put in place by the government meant that all face-to-face services had to close, the charity quickly mobilised digital services as all staff and volunteers began working from home. Responding quickly to this change resulted in continuity of advice services during a time of very high demand across Blackpool and surrounding area.

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BLACKPOOL CITIZENS ADVICE BUREAU

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021

(Continued)

5. PERFORMANCE AND ACHIEVEMENTS (continued)

Email advice also became a vital channel for people to use and 21% of clients accessed advice using this channel during the year. 7% of clients used the webchat function on the website for advice and the management team ensured that staff and volunteers were trained and supported to deliver across digital channels.

The number of clients under 30 increased by 15%, reflecting the work CA Blackpool have done to make advice more accessible to young people and the external environment’s impact on this age group during the pandemic.

The demand for debt advice fell, reflecting the support in place during the pandemic to help people avoid financial difficulties. Once this support is lifted debt advice will be in high demand.

Volunteers have remained a vital part of our service delivery during the year and continue to make a valuable contribution to the services we deliver. Like staff, volunteers have worked from home when restrictions around face to face were in place and have supported clients with email and telephone advice throughout the pandemic.

6. FUTURE PLANS

Throughout the changes and disruption cause this year by the pandemic, CA Blackpool have remained firmly committed to ensuring our services are accessible to everyone and that we are available for those who need us the most. This continues to be the direction for the future and we want to ensure that confidential, impartial, non-judgemental advice that is free at the point of access is available to everyone who needs it.

Our plans for the future include concentrating resources to impact positively on the health and wellbeing of our clients. This includes, delivering advice from Primary Care setting when restrictions allow and it is safe to do so. Working closely with local place based NHS colleagues to ensure the voice of our clients is heard when new services and health structures are designed and delivered.

Developing and expanding debt advice, social prescribing and specialist advice services around housing and welfare benefits are in our future plans. We see recommissioning of services nationally and locally as opportunities to improve and expand our work and we will be seizing these opportunities over the coming years.

We are also expanding the scope of our research towards rigorous academic research that will help shape the way in which policies and services are designed for the future. We’re ambitious about the potential of our research and recognise the need for more research linked to the practical solutions for the problems people face. It is our intention to become a research centre of excellence and to share our findings, attract research funding and develop the knowledge base for other academic practitioners.

As Blackpool and the surrounding area begins to recover from the pandemic, it is our aim to ensure that integrated health and advice services are fit for purpose and provide the necessary support to people at the point in their lives when they most need it and it will make the most impact.

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BLACKPOOL CITIZENS ADVICE BUREAU

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021 (Continued)

7. TRUSTEES RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS

The charity trustees (who are also the directors of the Blackpool Citizens Advice Bureau for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for maintenance and integrity of the corporate and financial information included on the charity company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our auditors

In so far as the trustees are aware at the time of approving our trustees’ annual report:

Signed on behalfof the board of trustees on:

@to-\2- @\

Mark Smith - Treasurer

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BLACKPOOL CITIZENS ADVICE BUREAU

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF BLACKPOOL CITIZENS ADVICE BUREAU

Opinion

We have audited the financial statements of Blackpool Citizens Advice Bureau for the year ended 31 March 2021 which comprise the statement of financial activities, the statement of financial position and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with applicable law and International Standards on Auditing (UK) (ISAs (UK)). Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

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BLACKPOOL CITIZENS ADVICE BUREAU

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF BLACKPOOL CITIZENS ADVICE BUREAU (continued)

Other information (continued)

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified misstatements in the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement (set out on page 6), the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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BLACKPOOL CITIZENS ADVICE BUREAU

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF BLACKPOOL CITIZENS ADVICE BUREAU

(continued)

Responsibilities of trustees (continued)

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Report Council’s website at: www.fre.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Jacqueline Hyde BA FCA (Senior Statutory Auditor) for and on behalf of John Potter & Harrison Chartered Accountants and Statutory Auditors 112/114 Whitegate Drive Blackpool Lancashire FY3 9XH

Date: of « fr: Ao}

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BLACKPOOL CITIZENS ADVICE BUREAU

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STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING THE INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 MARCH 2021

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|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total Funds| |Note|Funds|Funds|2021|2020| |£|£|£|£| |Income:| |Donations|and|legacies|1,250|-|1,250|600| |Income|from|charitable|activities:| |Grants|2|193,496|499,080|692,576|469,007| |Covid|support|grants|3|200,838|-|200,838|-| |Income|from|other|activities:| |Activities|for generating|funds|45|-|45|262| |Investment|income — bank|interest|7|137|-|137|628| |Total Incoming Resources|395,766|499,080|894,846|470,497| |Expenditure:| |Cost of raising|funds:| |Expenditure|on|charitable|activities|8|211,890|339,159|551,049|432,016| |Covid|support grants|3|200,838|-|200,838|-| |Total Resources|Expended|412,728|339,159|751,887|432,016| |Net Incoming/(Outgoing)|resources| |before Transfers|(16,962)|159,921|142,959|38,481| |Transfers| |Charge to restricted funding|for| |administration and management| |expenditure|5|126,907|(126,907)|-|-| |General funds transfer|5|37,358|(37,358)|-|-| |Net Movement|in Funds|147,303|(4,344)|142,959|38,481| |Reconciliation|of Funds| |Balances brought forward|15|269,800|119,612|389,412|350,931| |Balances|carried forward|16|417,103|115,268|532,371|389,412|

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The charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classified as continuing.

The notes on pages 12 to 24 form part of these financial statements

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BLACKPOOL CITIZENS ADVICE BUREAU

BALANCE SHEET AT 31 MARCH 2021

Note 2021 2020
£ £ £
Fixed Assets
Tangible assets 11 117,081 121,786
CurrentAssets
Debtors 12 132,690 10,419
Bankaccounts 355,505 282,610
Cash inhand 200 200
488,395 293,229
Current Liabilities
Creditors 13 (73,105) 25,603
NetCurrentAssets 415,290 267,626
NetAssets 16 532,371 389,412
Represented by AccumulatedFunds
Restricted
Unrestricted		 15
15		 115,268
417,103		 119,612
269,800
532,371 389,412

The accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with FRS102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”.

These financial statements were approved by the board of trustees on %@.112-475....and are signed on their behalf by:

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Mark Smith - Treasurer
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Company number 06787075

The notes on pages 12 to 24 form part of these financial statements

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BLACKPOOL CITIZENS ADVICE BUREAU

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1 Accounting policies

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

Basis of preparation and assessment of going concern

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) — (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.

Blackpool Citizens Advice Bureau meet the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant Accounting Policy note.

The trustees consider that there are no material uncertainties about the trustees ability to continue as a going concer.

Reconciliation with previous Generally Accepted Accounting Practice

In preparing the accounts, the trustees have considered whether applying the accounting policies required by FRS102 and the charities SORP FRS102.

Company status

The charity is a company limited by guarantee.

The members of the company are the trustees named on page 1.

In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Cash flow statement

The trustees have taken advantage of the exemption in Financial Reporting Standard No 1 (revised) from including a cash flow statement in the financial statements on the grounds that the charity is a small company.

Incoming resources

Funding is received from Local Authorities for the provision of Citizen Advisory Services to users of the organisation.

Voluntary income is received by way of donations and is included in full in the statement of Financial Activities in the year in which it is received.

Grants including grants for the purchase of fixed assets are recognised in full in the statement of Financial Activities in the year in which the charity is entitled to the income.

Restricted funds are to be used for specific purposes laid down by the donor. Expenditure, which meets these criteria, is identified to the fund together with a fair allocation of management and support costs.

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1 Accounting policies (continued)

BLACKPOOL CITIZENS ADVICE BUREAU

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

(continued)

Income resources (continued)

Designated funds are donations and other income received or generated for the objects of the charity without further specified purpose and is available as general funds.

Unrestricted funds are donations and other income received or generated for the objects of the charity without further specified purpose and is available as general funds.

Restricted funds — Revenue funds

Money Advice Service

Funding is provided to contribute towards the capital and revenue requirements associated with the provision of face to face debt/money advice services.

Lloyd Bank Foundation

Funding is obtained to provide holistic support and advice to people experiencing mental health issues.

Building Better Opportunities (Selnet)

Funding is provided for Age of Opportunity and Invest in Youth projects.

Help to Claim

Funding is obtained to deliver a universal support and aid to claim service.

Children in Need

Funding is obtained to set up young Citizens Advice to inform people aged 16-18 about the services offered.

Building Better Opportunities (WEA)

Funding is obtained to ensure that no-one in Lancashire is lacking in basic computer skills.

British Gas Energy Trust (BGET)

To provide advice and assistance to members of the public, particularly those who are disadvantaged (disabled, young families, older people, people off grid, BAME groups) aimed at reducing and managing debt, maximising income, reducing fuel poverty, and improving energy efficiency.

Social Prescribing Link Worker (SPLW)

To provide personalised support to individuals, their families and carers to take control of their health and wellbeing, live independently and improve their health access and outcomes.

National Lottery Community Fund (TNLCF)

To provide support to clients to complete welfare benefit forms and to assist clients with appealing welfare benefit decisions, where appropriate.

Also additional funds (TNLCF) provided to support the most vulnerable during Covid by providing 1-2-1 support with food and reducing isolation.

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BLACKPOOL CITIZENS ADVICE BUREAU

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

(continued)

1 Accounting policies (continued)

Restricted funds - Capital funds

Community fund

Funding was provided initially to acquire and fit out the Whitegate Drive premises of the organisation. This property is restricted as set out in note 10 to these accounts.

Further funding was received to enable the acquisition of computer equipment and furniture to enable the team to train the advisory volunteers.

Costs of generating funds

Costs of generating funds includes all expenditure directly related to the incoming resources from activities for generating funds together with those costs associated with supporting these activities, including staff costs.

Charitable activities expenditure

Charitable activities expenditure includes all expenditure directly related to the provision of advisory services under the objects of the charity together with those costs associated with supporting these activities, including staff, establishment and other overhead cost. These support costs are shown separately within the notes to these accounts.

Governance costs

These are the costs associated with the governance arrangements of the charity which relate to the general running of the charity as opposed to those costs associated with fundraising or charitable activity. These costs will normally include audit, legal advice for trustees and costs associated with constitutional and statutory requirements.

Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Fixed assets Fixed assets are stated at cost.

Fixed assets are reviewed annually for impairment and any recognised impairment is included in depreciation within the accounts.

Depreciation

Depreciation is calculated so as to write offthe cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Freehold land and buildings - 2% straight line based on the original cost of the asset Fixtures and fittings - 20% straight line based on the original cost of the asset Computer equipment - 33 1/3% straight line based on the original cost of the asset

Pension costs

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. The annual contributions payable are charged to the Statement of Financial Activities.

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BLACKPOOL CITIZENS ADVICE BUREAU

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

(continued)

1 Accounting policies (continued)

Restricted funds — Capital funds (continued)

Debtors

Other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid after taking any discount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discount due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effect interest method. Taxation The company is considered to pass the tests set out in Sch. 6, para. 1 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Pt. 11, Ch. 3 of the Corporation Tax Act 2010 or s. 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. '

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2 Incoming resources from charitable activities

BLACKPOOL CITIZENS ADVICE BUREAU

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

(continued)

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |Funds|Funds|Funds|Funds| |2021|2020| |£|£|£|£| |Grants|received| |Blackpool Borough Council|-|-|-|16,666| |Blackpool|Clinical|Commissioning|Group|139,932|-|139,932|138,000| |Money Advice|Service|-|106,338|106,338|102,582| |Help to Claim|-|175,915|175,915|49,226| |Citizens|Advice|21,865|-|21,865|597| |Children|in Need|-|32,829|32,829|24,147| |Lloyds Bank Foundation|-|-|-|6,191| |Building|Better|Opportunities|(Selnet)|-|-|-|690| |Building|Better|Opportunities (WEA)|-|-|-|7,309| |British Gas Energy Trust|-|27,712|27,712|-| |Social|Prescribing Link Worker|-|117,960|117,960|-| |National|Lottery Community|fund|-|25,226|25,226|-| |TNLCF|Covid Response|-|13,100|13,100|-| |HEPP|13,000|-|13,000|-| |BW & F|3,398|-|3,398|-| |Community Foundation|13,701|-|13,701|-| |Other incoming|resources| |Other|income|1,600|-|1,600|1,355| |193,496|499,080|692,576|469,007| |3|Covid|support grants| |2021| |£| |Received during the year|170,000| |Received|after the year end|30,838| |Total|income|200,838| |Expenditure made during the year| |Blackpool|area grants to VCFSE|(85,692)| |Fylde & Wyre|are|grants|to VCFSE|(115,146)| |Net surplus/(deficit)|NIL|

----- End of picture text -----

Funding received from local councils in Wyre and Fylde and local clinical commissioning groups to set up and deliver a scheme for Voluntary, Community, Faith and Social Enterprise Sector (VCFSE) organisations to apply for grants to help them support the community, especially people who were vulnerable, during the pandemic.

16

BLACKPOOL CITIZENS ADVICE BUREAU

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

(continued)

4 Restricted Funds

Restricted Funds
Restricted Total Total
Revenue Restricted Restricted Restricted
Expenditure Capital Funds Funds
Funds Funds 2021 2020
£ £ £ £
Incomingresources 499,080 - 499,080 312,389
Resources expended (334,815) (4,344) (339,159) (212,926)
Net restricted funds surplus/(deficit) for
the period before fundingtransfers 164,265 (4,344) 159,921 99,463
Charge to restricted funding formanagement
andadministration expenditure (126,907) - (126,907) (102,903)
General funds transfer
-
tomeetrestricted projects shortfall		 (37,358) - (37,358) (905)
Net restricted funds surplus/(deficit) for
the period afterfunding transfers - (4,344) (4,344) (4,345)
Restrictedfundsbroughtforward ~ 119,612 119,612 123,957
Fixed assetfundingtransferredto
unrestricted fundswhere capital
restrictionmet - - - -
Restricted funds carried forward - 115,268 115,268 119,612
Restricted Total Total
Revenue Restricted Restricted Restricted
Expenditure Capital Funds Funds
Funds Funds 2021 2020
£ £ £ £
Assets held:
Cost - 296,496 296,496 296,496
Depreciation to date - (181,228) (181,228) (176,884)
Netbookvalue - 115,268 115,268 119,612
Note5 Note6

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----- End of picture text -----*

BLACKPOOL CITIZENS ADVICE BUREAU

.

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

(continued)

7 Investment Income

7 Investment IncomeIncome
2021 2020
£ £
Bank interest receivable 137 628
8 Costs ofCharitable Activities
Total
Unrestricted Restricted Funds
Funds Funds 2021 2020
£ £ £ £
(a) Provision ofcharitable services:
Provisionofcitizens advisory services -
Staffcosts 110,632 309,699 420,331 342,685
Officecosts 42,485 2,500 44,985 33,751
Travelandtraining 9,038 - 9,038 12,375
Sundries 9,256 - 9,256 1,409
Professional fees - 22,116 22,116 -
Non reclaimableVAT 9,010 - 9,010 6,122
Support costs—
Premises costs 23,436 500 23,936 23,421
Payroll fees 600 - 600 795
Depreciation 1,861 4,344 6,205 5,706
206,318 339,159 545,477 426,264
(b) Governance Costs
Total
Unrestricted Restricted Funds
Funds Funds 2021 2020
£ £ £ £
Auditfees 4,000 - 4,000 4,000
AGMexpenses - - - 167
ProfessionalIndemnity Insurance 1,572 - 1,572 1,572
Sundries - - - 13
5,572 - 5,572 5,752

20

BLACKPOOL CITIZENS ADVICE BUREAU

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

(continued)

(c) Total Resources expended
Staff Other Total Total
Costs Depreciation Costs 2021 2020
£ £ £ £ £
Costs ofcharitable activities 420,331 6,205 118,941 545,477 426,264
Governance costs - , - 5,572 5,572 5,752
420,331 6,205 124,513 551,049 432,016
9 Analysis ofstaffcostsand remuneration ofkey keymanagementpersonnel
2021 2020
£ £
Theaggregate payroll costswere:
Wages and salaries 383,400 316,793
Social security costs 30,338 20,587
Employer’s pension costs 6,593 5,305
420,331 342,685
Particulars ofemployees
2021 2020
The averagenumberofstaffemployed by employed bythe charity duringthe financialyear
amounted to:
Numberoforganisation administrative support staff 2 4
Numberofmanagement staff 2 2
Numberofadvice servicemanagers 1 1
Numberoftelephone advice servicemanagers 1 1
Numberofadvice session supervisors 1 1
Numberofoutreach caseworkers 4 4
Numberofdebtadvisors 5 2
Numberofwelfare benefit advisors - 4
Numberofproject co-ordinators - 1
Numberofsocial prescribing linkworkers workers 5 -
21 20

9 Analysis of staff costs and remuneration of key management personnel

The charity considers its key management personnel comprise the trustees, chief executive officer and the financial manager. The total employment benefits including employer pension contributions of the key management personnel was £67,674 (2020: £64,806). No employee had employee benefits in excess of £60,000 (2020: None).

21

BLACKPOOL CITIZENS ADVICE BUREAU

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

(continued)

10 Indemnity Insurance

----- Start of picture text -----
||||| |---|---|---|---| |2021|2020| |£|£| |Indemnity|insurance|1,572|1,572|

----- End of picture text -----

Indemnity insurance was paid in the financial year to

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Freehold|Office|Fixtures &| |Property|Equipment|Fittings|Total| |£|£|£|£| |Cost| |At|1|April 2020|198,907|61,817|81,621|342,345| |Additions|-|1,500|-|1,500| |At 31|March 2021|198,907|63,317|81,621|343,845| |Depreciation| |At|1|April 2020|79,661|59,277|81,621|220,559| |Charge|for year|3,978|2,227|-|6,205| |At 31|March 2021|83,639|61,504|81,621|226,764| |Net|book value| |At 31|March|2021|115,268|1,813|-|117,081| |Net book value|of restricted|assets|115,268|-|-|115,268| ||| |Net|book value| |At 31|March|2020|119,246|2,540|-|121,786| |Net book value|of restricted|assets|119,246|366|-|119,612|

----- End of picture text -----

Fixed assets acquired via a grant from the National Lottery Committee being the freehold property (£198,907 cost, £83,639 depreciation) and fixtures and fittings, (£74,663 cost, £74,663 depreciation) are restricted in that the organisation may not dispose of these assets without the prior written permission of the Board, nor use them as security for a loan or any other financial purpose.

In respect of land or buildings, this restriction shall be in force for 80 years from the date of acquisition. (February 1999).

22

BLACKPOOL CITIZENS ADVICE BUREAU

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

(continued)

12 Debtors

12 Debtors
2021 2020
£ £
Accrued income 97,812 7,451
Prepayments 3,762 2,968
Other debtor 31,118 -
132,690 10,419
13 Creditors
2021 2020
£ £
Bank overdraft 5,183 4,337
Accruals 23,689 5,565
Deferred income:
Citizen Advice -HMPTphone deposit 14,600 -
CitizenAdvice— Singlequeue deposit 8,000 -
Universal Credit 7,431 -
TheNational Lottery CommunityFund 8,225 -
Community Foundation—TamponTaxFund - 8,701
Lancashire County Council 500 500
FyldeBorough Council 500 500
Community Selfcare 1,000 1,000
Community Foundation—NHSELearning - 5,000
Other creditors 3,977 -
73,105 25,603

14 Related Parties

No trustees nor any persons connected with them have received any remuneration from the charity. The charity has not paid any expenses incurred by the trustees for services provided to the charity (2020 £Nil).

23

BLACKPOOL CITIZENS ADVICE BUREAU

;

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 (continued)

15 Funds Account

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |General|Designated|Restricted| |Funds|Funds|Funds|Total| |£|£|£|£| |Balance|brought forward|189,800|80,000|119,612|389,412| |Net movement|in funds|for the|current year|147,303|-|(4,344)|142,959| |Retained fund balances|carried|forward|337,103|80,000|115,268|532,371|

----- End of picture text -----

16 Analysis of net assets between restricted and unrestricted funds

----- Start of picture text -----
|||||| |---|---|---|---|---| |Tangible|Other Net| |Fixed Assets|Assets|Total| |£|£|£| |Unrestricted|funds|1,813|415,290|417,103| |Restricted funds|115,268|-|115,268| |117,081|415,290|532,371|

----- End of picture text -----

24