YORK AND DISTRICT CITIZENS ADVICE BUREAU
ANNUAL REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31[ST] MARCH 2021
CHARITY REGISTRATION NO. 1133516
A COMPANY LIMITED BY GUARANTEE COMPANY REGISTRATION NO. 7004444 (ENGLAND & WALES)
YORK AND DISTRICT CITIZENS ADVICE BUREAU
CONTENTS
| PAGE | |
|---|---|
| Contents | 1 |
| Legal & Administrative Information | 2 |
| Chair’s Report | 3-4 |
| Trustees Annual Report | 5-10 |
| Statement of Financial Activities | 11 |
| Balance Sheet | 12 |
| Statement of Cash flows | 13 |
| Notes to the Accounts | 14-27 |
| Independent Examiner’s Report | 28 |
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YORK AND DISTRICT CITIZENS ADVICE BUREAU
LEGAL AND ADMINISTRATIVE INFORMATION
Directors/Trustees
The following people were Directors and Trustees of the charity on the date of approval of the report or served during the year:
John Short Chair of Trustees Jacqueline Flynn Treasurer - appointed 30[th] July 2020 Alexander Schofield Resigned 7[th] September 2020 Simon Crack Victoria Ling-Williams Simon Mallett Steven Clark Resigned 24[th] Sept 2020 Margaret Everall Resigned 25[th] March 2021 Manar Matusiak Graham Gabriel Resigned 30[th] July 2020 John Nodder Rebecca Blues Appointed 25[th] March 2021 Shirley Riley Appointed 25[th] March 2021 Samantha Williams Appointed 25[th] March 2021 Council Representative Cllr Nigel Ayre Chief Executive Fiona Derbyshire Company Secretary John Nodder resigned 21[st] January 2021 Helen Digwood – appointed 21[st] January 2021
Registered Charity No. Company Registration No. Principal address and Registered office
Independent examiner
1133516 7004444 West Offices Station Rise York YO1 6GA Karen Wood ACMA Outsource Accounting Services & Independent Examinations Hiscox Building Peasholme Green York YO1 7PR
Bankers
Co-operative Bank PO. Box 250 Skelmersdale WN8 6WT
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YORK AND DISTRICT CITIZENS ADVICE BUREAU
2020-21 CHAIR’S REPORT
The many and various problems caused by the Covid 19 pandemic brought into even sharper focus how vital it is for people to be able to get free informed, impartial and independent advice, whatever the problem and whenever they need it.
Throughout 2020-21, despite the operational difficulties caused by the Covid pandemic, the Citizens Advice York (CAY) team of staff and volunteers remained focused on the core aims of the service
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to provide the advice people need for the problems they face
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to improve the policies and practices that affect people’s lives
In this context it’s good to be able to report again that we helped over 5000 people and maintained the good quality of our work. We were also able to improve the bureau’s financial resilience.
Providing advice and support for the people of York
The advice we provide can make a huge difference to people’s lives, especially at times of real need and uncertainty like now. In 2020-21 CAY helped 4652 clients in York with 12760 different issues and a further 488 with quick enquiries or signposting. In total we helped them claim over £1.2m of previously unclaimed benefits or tax credits and manage or write off debts of over £1m.
CAY takes pride in the quality of our work and it’s good to report that the national Citizens Advice organisation, which audits our work on a regular basis, rated it consistently green for client outcomes and customer service.
2020-21 Financial Performance
As an independent local charity we’re entirely reliant on funding the work we do with grants or fees for specific services and projects, together with the money we raise through various fundraising activities and donations.
Overall funding continues to be very tight, both for our core General Advice Service and the many and various projects we run. With many funders under serious financial pressure generating sufficient income is certainly going to become more difficult in the next few years. Income from fundraising activities is also difficult to predict. This all makes budgeting and planning difficult.
At the start of 2020-21, largely but not wholly because of Covid, the situation was very uncertain. A deficit of £20k was budgeted, with a commitment to at least reach a break-even position. I’m able to report that the outcome, with income, including donations, £26k higher than budget, and costs coming in below budget, was a surplus of £42k. Unrestricted reserves, a good indicator the bureau’s financial resilience, had increased by £49k at the year end.
Governance
The board completed the annual Trustee Self Assessment, annual Strategic Capability Assessment and Chair appraisal. They also reviewed the trustees’ mix of skills and experience. Together with the results of the national organisation’s annual Leadership Self Assessment these provide confidence that governance is good.
During the year Graeme Gabriel, Stephen Clark and Margaret Everall ended their time as trustees and I would like to thank them for their considerable contribution. We welcomed four new trustees to the board: they bring a mix of excellent core and specialist skills.
My second term of office as Chair ends in October next year. Arrangements to appoint my replacement are complete and an announcement will be made very shortly
Thank you to staff and volunteers
At the end of 2019-20 staff and volunteers worked tirelessly, and with enormous commitment, to move from a predominantly face to face service in the City Council offices and outreach venues to one where everyone was working from home using telephone, email and webchat. These arrangements continued throughout 2020-21. Yet despite the stresses and strains this put on everyone involved the team again managed to help more than 5000 clients and scored Green (minimal risk) in the national Citizens Advice Quality of Advice Assessment.
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YORK AND DISTRICT CITIZENS ADVICE BUREAU
This was a splendid achievement that demonstrates clearly the team’s resilience and professionalism. To each and every one of you very well done and thank you.
We’ve been joined during the year by a number of new volunteers and new staff: a warm welcome to all of you. I trust you enjoy working with us and thank you for joining the team.
2021-22 and Beyond
The Covid 19 restrictions meant we continued to work almost exclusively remotely into the spring and summer of 2021. Where necessary a few clients have been seen in person, but only in the last month or two have we been able to start planning to have more people working and seeing clients in the office and Outreach venues.
Personal interaction with clients and colleagues has many important benefits and, as the situation allows in the medium to longer term, we will be seeing more clients in the office and Outreach venues. However, email, web chat and the phone will undoubtedly have a far greater role than before the pandemic. Fiona
Volunteers
Volunteers are involved in every aspect of what we do: providing advice in West Offices, telephone advice on Adviceline, Webchat support, working on reception, administration or fundraising. We estimate the value contributed by volunteers in 2020-21 was worth c. £250,000.
Volunteering with CAY is a worthwhile and enjoyable role. Recruiting and training volunteers, particularly to be advisors, remain key challenges. I’m glad to say there’s continued to be good interest in joining the team since March 2020 and hopefully some increased flexibility in working arrangements offered by digital channels will help ensure this continues.
Funding
Overall funding continues to be very tight, both for our core General Advice Service and the many and various projects we run. With many funders under serious financial pressure generating sufficient income is almost certainly going to become more difficult in the next few years. Income from fundraising activities is also difficult to predict. This all makes budgeting and planning difficult.
The City of York Council (CYC) remain consistent and generous funders, and indeed supporters, of CAY. Thank you. Their funding is in two parts. For the core General Advice Service we’re now in the second of a four year funding arrangement and benefitting from the medium certainty this provides. We also receive funding from them for a number of important projects including Advice and Information cafes and GP Outreach.
Each year, in addition to the CYC funding, we also have separately to raise some £30,000 to £40,000 plus to cover the full cost of the General Advice Service. Some of this comes from grants for training, various fundraising activities and one-off donations, but there is still large gap to fill. To do this we launched, in 2019, a Friends of CAY scheme for businesses and private individuals. In return for their regular financial support for our General Advice Service all Friends are kept up to date with what we’re doing through newsletters and our Annual Review. Friends are also invited to our AGM. This includes a keynote talk, which this year will be a double header by both York MPs.
I’d like to thank all our Friends for their support; their regular contributions are very welcome and hugely helpful.
In summary 2020-21 was uniquely challenging but CAY was still able to maintain the level and quality of the service and improve its financial resilience. As we look through the remainder of 2021-22 and into the following year challenges and uncertainties are still there and will certainly become more difficult. The Trustees and the CEO are actively working to address them and, along with staff and volunteers, are all committed to continue striving to meet demand and deliver a high standard of advice and client service to the people of York.
John Short Chair
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YORK AND DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] MARCH 2021
The Trustees, all of whom are also Directors for the purposes of company law, present their annual report and financial statements for the year ended 31[st] March 2021.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governance
York and District Citizens Advice Bureau is an independent registered charity, No. 1133516, and a company limited by guarantee, No. 7004444. York and District Citizens Advice Bureau is also known as Citizens Advice York. The charity operates in accordance with the terms of its Memorandum and Articles of Association.
The Charity was originally established in October 1941 and registered with the Charity Commission in 1980, Charity Registration No. 509600, as an unincorporated association. The new charitable company was incorporated on 29[th] August 2009 and registered with the Charity Commission on 13[th] January 2010. On 1[st] April 2010 all the assets and liabilities of the former charity were transferred to the new charitable company.
Recruitment and appointment of Trustees
Members of the Trustee Board are the charity Trustees for the purposes of charity law and are also Directors for the purposes of company law.
The maximum number of Trustees is fifteen and the minimum is three. Appointment is by election at the Annual General Meeting, or by being co-opted by the Trustee Board, provided that on appointment the total number of co-opted Trustees does not exceed one third of the total number of Trustees.
All elected Trustees retire from office at the third annual general meeting following the annual general meeting at which they were elected but may be re-elected.
Due to the nature of the charity the Trustee Board seeks to ensure that the needs of the community are appropriately reflected through the diversity of the Trustee body. Trustees are drawn from all sections of the community and include individual members and members of organisations, who use their skills and experience to lead and govern the charity.
Induction and training of Trustees
All new Trustees receive an induction. This includes copies of key policies and procedures, information about the charity and the responsibilities of being a Trustee and the opportunity to meet staff and volunteers. Board members also have access to internal training sessions run by Citizens Advice York as well as courses offered by Citizens Advice nationally. All new Trustees have a follow up meeting with the Chair of Trustees after 6 months to review the induction process.
All Trustees take an active part in the management of Citizens Advice York.
Organisational Structure
Citizens Advice York is governed by its Trustee Board which is responsible for setting the strategic direction of the organisation and the policy of the charity. The Trustees carry the ultimate responsibility for the conduct of the charity and for ensuring that the charity satisfies its legal and contractual obligations. The Trustee Board meets as a minimum every two months and delegates the day to day management of the charity to the Chief Executive.
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YORK AND DISTRICT CITIZENS ADVICE BUREAU
Related Parties
Citizens Advice York is a member of Citizens Advice, the operating name of the National Association of Citizens Advice Bureaux, which provides a framework for standards of advice and casework management as well as monitoring progress against these standards. Operating policies are independently determined by the Trustee Board of Citizens Advice York in order to fulfil its charitable objects and comply with the national membership requirements.
The charity also co-operates and liaises with a number of other advisory services, local charities and local authority departments on behalf of clients. Where one of the Trustees holds the position of Trustee or Director of another charity they may be involved in discussions regarding that other charity but not in the ultimate decision-making process.
A City of York Council representative is also invited to attend Citizens Advice York Trustee Board meetings.
Risk Management
The Trustees have considered and reviewed the risks to which the charity is exposed and have established systems and procedures to manage them. The Audit and Risk committee maintains an effective internal control and risk framework and assists the Board to ensure compliance with standards and guidelines issued by Citizens Advice and other regulatory bodies. The risk register is reviewed regularly and Trustees ensure that action plans are in place to mitigate key risks identified and puts in place additional measures such as infection control measures during the COVID pandemic.
OBJECTIVES AND ACTIVITIES
The Charity’s objects, as detailed in the Memorandum and Articles of Association, are “to promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress in particular, but without limitation, for the benefit of the community in York and surrounding areas”.
To achieve these objectives Citizens Advice York aims to provide free, confidential, impartial and independent advice and information for the benefit of the local community, to exercise a responsible influence on the development of social policies and services and to ensure individuals do not suffer through a lack of knowledge or an inability to express their needs effectively.
Public Benefit
The Trustees have paid due regard to the Charity Commission’s guidance on Public Benefit in deciding the activities undertaken by Citizens Advice York during the year. The Trustees are satisfied that the information provided in the report and accounts meets the public benefit reporting requirements.
Our current activities aim to meet our objectives through the delivery of free, confidential advice and information that is accessible to all:
General Advice Service
The core and largest part of our work is a comprehensive General Advice Service. This is staffed by a team of highly trained volunteer advisers, supported by experienced professional supervisors.
The service provides independent information and advice on a wide range of issues including welfare benefits, debt, housing, employment law and immigration. In normal circumstances, it comprises a Drop In Service from the central York office (co-located with the City of York Council offices), a telephone advice service (Adviceline), a dedicated ‘Help to Claim’ service and a specialist welfare benefits team supporting clients with more in-depth case work.
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YORK AND DISTRICT CITIZENS ADVICE BUREAU
Clients are seen at our central York office at drop-in sessions on three mornings a week. They have an ‘Initial check’ with a supervisor and are given information, directed to an organisation better able to help them or (in over 70% of instances) given a same day appointment with an adviser.
From mid March 2020 onwards face to face services have been impacted by restrictions due to the Coronavirus pandemic. All advice shifted to digital and phone channels using the national Citizens Advice Adviceline and webchat for local calls and chat. In addition email and phone numbers were provided in outreach areas and call back forms were offered to enable clients to self refer through our website. It is likely that a blended service offering some drop in for clients in need of face to face in community locations and at West Offices as well as a continuation of all digital channels.
Outreach
We also normally provide general advice at a number of Outreach locations including Huntington, Haxby and Wigginton, Acomb, Clifton, Heworth and Tang Hall, Mickelgate and Guildhall and Holgate and some local GPs’ surgeries. These outreach sessions would provide a more accessible and community based service to those less able to access our city centre office. We also offer ‘Advice and Information Cafes’ in some outreach locations which offer informal settings and are staffed by an adviser and/or an information officer. Since March 2020 all outreach advice has been provided via dedicated phone numbers and through general digital channels. Drop in and face to face is set to resume in September 2021 and will form a blended service with digital channels.
Money and debt advice
Our money and debt advice service allows us to give in-depth help to people who are struggling to manage their finances. Our debt team is funded by the Money Advice Service and City of York Council.
Research & Campaigns
In 2020-21, we continued our strong research and campaigning work on local and national issues. Research & Campaign volunteers, with our team of advisers submitted evidence forms to national Citizens Advice across the year. Evidence forms are the way we highlight cases where the client is facing particular detriment due to a systemic issue, or an issue where policy is unfair and needs changing as a result. These are then gathered together by national Citizens Advice and used to campaign for change. We expanded our research work to incorporate larger scale reports and campaigns. This included research projects into student housing in collaboration with York University Students Union and and the development of our zero hours contracts report from last year with the benefit of a student intern. The latter will be published later in 2021. We were also lucky enough to benefit from a paid student researcher to undertake research via public surveys in York outer wards to identify demand for our services there. This report will be published later in 2021.
CHIEF EXECUTIVE’S REPORT
ACHIEVEMENTS AND FUTURE PLANS
This year saw the continued impact of the COVID pandemic in the UK. It meant 60 + years of face to face delivery of advice had to stop over night and it ushered in a time of unprecedented change for clients and advisers as the impact rolled out. With many of our volunteers in the older age range many were required to self isolate. Vulnerable clients who had been routinely free to come and seek our support could no longer do so through our drop in service at West Offices or in our community based venues.
Our volunteers and staff rose to the challenge and regardless of personal challenges and fear transitioned readily to providing advice by phone and Adviceline. In time we added webchat and call back forms. We helped almost as many clients as before the pandemic which was testament to our teams skills and adaptability to new delivery models. Many of those clients needed more support and had more issues than pre pandemic indicating the sheer detriment to many people who live in York of the various COVID measures and restrictions. Our clients were often new to claiming benefits and were younger. Stories of their lives being totally derailed were difficult for even experienced advisers to deal with. We had to offer suicide awareness and training to support our team.
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YORK AND DISTRICT CITIZENS ADVICE BUREAU
We continued to meet York’s advice needs and targets with high quality standards and positive client feedback ratings.
Our debt service provided more complex debt advice including high numbers of Debt Relief Orders for clients in financial crisis. We continued to support GP surgeries with advice via and worked with CVS on social prescribing.
I worked with key partners in the City on digital inclusion having produced a report on the risk to our older and disabled clients in accessing services digitally. We continue to undertake research to ensure we are adapting our service to be accessible to all.
I worked on regional recovery panels to with local authority and other sector stakeholders giving key contributions on challenges our clients were facing.
As the year progressed and COVID rules changes we flexed each time it looked as if face to face would be allowed, working with CYC, the libraries, Tang Hall big local and ward venues to resume in person advice. Staff and volunteers showed willing to face the risk of infection although we worked hard to limit risk. Each time we were thwarted as rules changed again.
Whilst the change and demand on us has been great we have continued to serve our clients by whatever means we could.
Our Help to Claim and Welfare Benefits work supported clients in need and we continued to provide essential help to residents with EU Settled status applications as the deadline for applications loomed. Our Yorlaw free legal service has supported clients with family and employment issues throughout even when solicitors were unable to provide pro bono support.
With the University of York Students Union we have launched our research on student housing and worked to have students voices heard on the challenges they face in the private rented sector. We continued to expand on our zero hours and insecure employment research to examine this through the lense of COVID and will raise awareness through campaigns and work on solutions with our partners in response.
With all events cancelled our fundraising plans were thwarted. It is only thanks to our Friends and donors that we were able to avoid financial challenges that many others in the sector face.
I continue to use our voice and work hard to strengthen relationships with stakeholders and partners to ensure that we remain relevant to the City’s future and our offer is both effective and valued and our client’s needs are met. I am immensely proud to head up this organisation but am humbled by the outstanding dedication and quality of service our team and volunteers tirelessly provide.
We are looking at providing more community based advice and continue to offer all channels so that clients can contact us in the way they choose. We will work on funding to enable this. We are working with partners on expanding our pro bono legal services as part of an ambitious project with colleagues in mid and North Yorkshire. We are talking to the health sector about the value of what we do to help and prevent clients physical and mental health issues from deteriorating by helping them with their problems.
We ended the year on a reasonable high which will enable us to weather the storms of a much less certain and far more challenging future.
Fiona Derbyshire Chief Executive
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YORK AND DISTRICT CITIZENS ADVICE BUREAU
FINANCIAL REVIEW
Financial Position
Incoming resources for the year were £449,354 (2020: £433,325). Of this £273,614 related to project restricted activities (2020: £283,635)
A surplus of £42,401 was achieved in the year (2020: surplus of £5,634), of which, £49,062 surplus relates to unrestricted funds and a £6,661 deficit related to restricted funds which is offset against restricted funds brought forward. At 31 March 2021 total funds were £197,300 of which £174,755 represented unrestricted funds (2020 £125,693).
Principal Funding Sources
The Trustees are grateful to all the organisations and individuals who have given grants or donations during the year. The principal funding sources were as follows:
City of York Council: The largest grant received during the year was the core grant of £150,100 towards the delivery of the general advice service. The Council also supported a number of specialist projects including the GP Outreach, the continuation of Advice & Information Cafes around the city and ward grants for advice outreaches
Money Advice and Pensions Service (MAPS): continued grant funding for 1.6 FTE’s providing much needed additional capacity for the debt advice service.
Citizens Advice: Citizens Advice has funded support for clients making Universal Support claims and also energy advice projects via funding from energy companies.
SJP Law: SJP Law provided funding for specialist outreach at York Hospital.
Two Ridings Community Foundation: provided funding to support services changes required for remote working during Covid lockdown
The charity did not have any borrowings from providers of funding or other sources at the balance sheet date.
The Trustees remain committed to finding new and diverse funding sources and to safeguarding and increasing reserves in order to ensure the charity has a secure financial base for the future.
Reserves Policy
Citizens Advice York aims to ensure that free monies are available in each financial year to meet any reasonably foreseeable contingency, including loss of income and necessary but unbudgeted cost. The charity maintains a projection of income for the future and endeavours to ensure that this continues to be derived from as wide a variety of sources possible.
In reviewing the potential costs that could arise should a significant reduction in income or the need for unbudgeted expenditure occur the Trustees have determined that free reserves of £101,738 should be maintained which is equal to 3 months normal operating expenditure for the General & Specialist Advice services including general overheads. This is in addition to designated funds of £43,000. The current level of unrestricted funds (excluding designated funds and fixed assets) is £131,755 which would cover approximately 3.9 months. In the longer term Trustees consider it prudent to aim to increase the level of reserves to 6 months. The reserves policy is monitored and reviewed by Trustees annually.
Designated Funds
Unrestricted funds have been designated for the following purposes: -Contingency reserve:– £38,000 set aside to cover any costs arising in the event of the charity's closure, such as redundancies.
-Equipment reserve:– £5,000 set aside towards future equipment requirements.
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The Trust5 are free to designate fvnds in thi5 way, and to rel&ase such funds to make them available for general purposes as they see fil. Re8trictsd Fund8 Dataijs of Restricted Funds grv set out in 17 to Ihe A¢unt$. These funds are restTithd by the donor c funder and cannot be used for the general puwes of the charity. Their existence, and the sums of money therein, do not impty that there has been an under spend but may result from a vartety of ciicumstances including timing differences betsveen the charity's financial year and the funding year of the project concemed. Investsnént Pollcy As detailed in its MemoranduTn paragraph 4.19, in furtherance of its objects. and for no otheT puiposes, the Company has the power to invest the monies of the Company not Immediately required for its PLFtposes in or un such investments. securiktes or propety a5 may be thought fil, suty'ect rvertheSS to sh conditions and Suth consents as may for the lime being be inwosed or required by Owlng lo the natufe ol its funding the ehaiity has no long-lemi 4nveslrnenls, but il keeps monies not required in the short tem in a nn0th"Ce doposrt Yaount with Scottish Wd¢)w$. The Trustees review the interest rates availabl8 from tirne to to enwre a reasonable return on deposits is being xhie¥ed. DIRECTORS, RESPONSIBILMES The charrty trustees (who ale also the directors of York and District Citizens AdYe Bureau for the purposes of company lawl are responsibte for preparing a trustees annual report and financial statements In accordance wilh appluble 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 fairview of the slate of affairs of the chartsble company and of the incoming resources and applialK)n of resources in that period. In preparing the finanGial statements, the Trustees are required to". . sekcl sul(able accounting pdKies and then 4)pty them consi8tentty,' observe the methods and principles in Ihe Charities SORP- • make judgements and estimates that are reasonab and prudent., State whether applicable UK accounting standards have been followed. subject to any material departures di$cb$ed a1 explained in the financial statements- • prepare the fin8nci81 statements on the going concern b8sis unless f( is inappropriate to presume that the charlty will cont#)ue in business. The Tnjslees are responsible for keeping proper accounting words that disdose with rea8on8ble accuracy at any lime the financial position of the chaity and to enablg them to ensure that the financial statements comply with the Companies Act 20C6. They are also responsible for safegu8T(ling the assets of the charity and hen taking feasonable steps for the prevention and Oetection of fraud and other irregulartties. The Trustees are responsibb for the Maintenare and integrty of the corporate and finGla1 infoation included on the charitabl8 ccrfnpany's website. In preparing this report, the TruStS have taken advantage of the small companies exemption. The Trustees declare that they have approved the Trustees Annual Report and Accounts S. ned on behalfof the TDJste hn Short Chair of Trustees 10
YORK AND DISTRICT CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2021 (INCLUDING INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)
| Unrestricted Funds Note £ Income and endowments from: Donations & legacies 3 25,308 Charitable activities 4 150,100 Investment income 5 82 Other income (including fundraising) 6 250 TOTAL INCOME 175,740 EXPENDITURE ON Charitable activities Raising funds - Advice and Information 7 132,606 TOTAL EXPENDITURE 132,606 NET INCOME/ (EXPENDITURE) 43,134 Transfers Between Funds 5,928 NET MOVEMENT IN FUNDS 49,062 Reconciliation of Funds Funds brought forward at 1 April 2020 125,693 Funds carried forward 31 March 2021 174,755 |
Restricted Funds £ - 273,614 - - 273,614 - 274,347 274,347 (733) (5,928) (6,661) 29,206 22,545 |
Total 2021 £ 25,308 423,714 82 250 449,354 - 406,953 406,953 42,401 - 42,401 154,899 197,300 |
Total 2020 £ 17,920 411,922 84 3,399 433,325 2,316 425,375 427,691 5,634 - 5,634 149,265 154,899 |
|---|---|---|---|
A comparative Statement of Financial Activites is found in Note 2
All of the Charity's activities derive from continuing operations during the above two periods.
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YORK AND DISTRICT CIIIZENS AOVICE BUREAU BALANCE SHEET AS AT 31 MARCH 2021 2021 2020 FIXED ASSETS Tanglble Assets 12 CURRENT ASSETS Deblors 13 45,634 29,055 Cash al bank and In hand 186.816 232.450 163,g62 193,017 CREDITORS: Amounts falllng duo wlthln one year 14 135,1501 {38,118) NETCURRENT ASSETS 197.300 154,899 TOTAL ASSETS LESS CURRENT LIABiunES 197,300 154.899 TOTAL NET ASSETS 197,300 154,899 FUNDS Restricted InGome lunds Designaled funds Unrestricted lunds 17 17 17 22.545 43,000 131,755 29,206 43,000 82,693 TOTAL FUNDS 197,300 154,89g The fin8ncl21 statemen on pages I re approved by the Trustees, and authorsled and signed on Ihelr behalf by for issu name.. Tnjstee Company Registration Number .' 7004444 (England & Wales}
YORK AND DISTRICT CITIZENS ADVICE BUREAU
STATEMENT OF CASH FLOWS YEAR ENDED 31 MARCH 2021
| note Cash flows from operating activities Net income/(Expenditure) for the period Adjusted for: Depreciation charge 12 Investment income 5 Decrease/(increase) in debtors 13 (Decrease)/increase in creditors 14 Net cash flows from operating activities Cash flows from investing activities Interest receivable and similar income 5 Purchase of tangible fixed assets 12 Net cash flows from investing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at 1 April 2020 Cash and cash equivalents at 31 March 2021 19 |
2021 £ 42,401 - (82) (16,579) (2,968) 22,772 82 - 82 22,854 163,962 186,816 |
2020 £ 5,634 - (84) (10,018) 17,127 12,659 84 - 84 12,743 151,219 163,962 |
|---|---|---|
All of the cash flows are derived from continuing operations during the above two periods.
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YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
1. Accounting Policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and 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 (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.pplicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Citizens Advice York meets the definition of a public benefit entity under FRS 102.
Going concern
The trustees consider there are no material uncertainties about the Charity's ability to continue as a going concern. The review of our financial position, reserves levels and future plans gives Trustees confidence the charity remains a going concern for the foreseeable future.
Income and endowments
i) Recognition of income
Items of income are recognised and included in the accounts when all of the following criteria are met:
-
The charity has entitlement to the funds;
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Any performance conditions attached to the item(s) of income have been met or are fully within the control of the charity;
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There is sufficient certainty that receipt of the income is considered probable; and - The amount can be measured reliably.
ii) Grants receivable
Grants made to finance the activities of the local Citizens Advice are credited to the income and expenditure account in the period to which they relate.
iii) Bank interest
Bank interest is included in the income and expenditure account on receipt.
iv) Gifts and Intangible income
In addition to the above, the charity also receives help and support in the form of voluntary assistance in advising the public. This help and support is not included in the financial statements. However, its value to the Charity has been estimated and disclosed in the Directors' Report.
v) Other income
Sales of services are included in the income and expenditure account in the period to which they relate. Other income, including donations, gifts and covenants are included as they were received.
vi) Deferred income
Grants received in advance of the period in which the funder requires the expenditure to be applied will be reflected in deferred income within the balance sheet.
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YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure is classified under the following activity headings:
-
Costs of raising funds includes costs associated with any fundraising events.
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Charitable activities includes the costs of providing general advice and other specialist advice services and their associated support costs.
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Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Support costs
Support costs include office and premises overheads, finance, admin and governance costs. They have been allocated to projects in proportion to staff time spent on each activity/project.
Operating Leases
Rental costs under operating leases are charged to the statement of financial activities in equal amounts over the period of the leases.
Tangible fixed assets and depreciation
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Computer equipment 3 years on a straight line basis Fixtures, Fittings & office equipment 5 years on a straight line basis
Pensions
The charity operates a defined contribution group personal pension plan for its employees. Payments are charged to the income and expenditure account in the period in which they are incurred.
Accumulated funds
Restricted funds are subject to specific conditions by donors as to how they may be used. The purpose and uses of the restricted funds are set out in the notes to the accounts.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the
Unrestricted funds are funds that can be used in accordance with the charitable objects at the discretion of the trustees.
15
YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
2. Comparative Statement of Financial Activities Year Ended 31 March 2020 (Including Income And Expenditure Account And Statement Of Total Recognised Gains And Losses)
| Income and endowments from: Donations & legacies Charitable activities Investments Other TOTAL INCOMING RESOURCES RESOURCES EXPENDED Charitable activities Raising funds Advice and Information TOTAL RESOURCES EXPENDED NET INCOME/ (EXPENDITURE) Transfers between funds NET MOVEMENT IN FUNDS Reconciliation of Funds Funds brought forward at 1 April 2019 Funds carried forward 31 March 2020 |
Unrestricted Funds £ 16,230 131,200 84 2,176 149,690 1,366 139,306 140,672 9,018 1,711 10,729 114,964 125,693 |
Restricted Funds £ 1,690 280,722 - 1,223 283,635 950 286,069 287,019 (3,384) (1,711) (5,095) 34,301 29,206 |
Total 2020 £ 17,920 411,922 84 3,399 433,325 - 2,316 425,375 427,691 5,634 5,634 149,265 154,899 |
|---|---|---|---|
16
YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
3. Income from Donations and Legacies
----- Start of picture text -----
Unrestricted Restricted Total
Funds Funds Total 2021 2020
£ £ £ £
Donations 25,308 - 25,308 17,920
Total 25,308 - 25,308 17,920
----- End of picture text -----
4. Income from Charitable Activity
Advice & Information Services:
| £ Brelms Trust - Citizens Advice - BEIS Covid Fund - Citizens Advice - Broadband - Citizens Advice - Energy Advice - Citizens Advice - Help to Claim Citizens Advice - Citizens Advice - MAPS Face to Face Debt Advi - City of York Council - Acomb Ward - City of York Council - Advice & Infomation Cafés - City of York Council - Advice York - City of York Council - EU Settled Status - City of York Council - General Advice Service 150,100 City of York Council - GP Outreach - City of York Council - Guildhall Ward - City of York Council - Heworth Ward - City of York Council - Holgate Ward - City of York Council - Hull Road Ward - City of York Council - Micklegate Ward - City of York Council - Specialist Debt - Garfied Weston - Harrogate Citizens Advice - Haxby Town Council - Huntington Parish Council - Joseph Rowntree Trust - Refugee Action York - Shepherd Group - Stamp Jackson & Proctor - Tang Hall Big Local - Two Ridings Community Foundation - Covid - - Wigginton Parish Council - York CVS - Your Consortium - Action Towards Inclusion - Total 150,100 Two Ridings Community Foundation - Surving Winter Funder Unrestricted Funds |
Restricted Funds £ 3,000 9,000 - 1,920 25,361 85,679 10,121 28,360 - 13,639 - 14,722 2,926 6,088 2,733 3,220 5,109 - 5,333 - 2,730 6,023 - 667 - 11,579 11,372 10,000 1,000 5,532 7,500 - 273,614 |
Total 2021 £ 3,000 9,000 - 1,920 25,361 85,679 10,121 28,360 - 13,639 150,100 14,722 2,926 6,088 2,733 3,220 5,109 - 5,333 - 2,730 6,023 - 667 - 11,579 11,372 10,000 1,000 5,532 7,500 - 423,714 |
Total 2020 £ 3,000 - 250 5,665 27,528 64,973 5,996 38,339 11,158 4,574 131,200 24,041 - 654 - 4,457 854 24,703 1,333 208 2,503 4,818 7,128 - 5,000 11,820 10,000 4,966 - 4,569 10,000 2,185 411,922 |
|---|---|---|---|
17
YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
5. Investment Income
| £ Interest receivable on bank deposits 82 Total 82 6. Other Income £ Other Income 250 Total 250 7. Resources Expended Advice & information services: £ Direct costs 101,926 Allocated Support Costs (note 7b) 30,435 Governance Costs 245 Total Resources Expended 132,606 7b. Support Costs Staff Costs £ Allocated Support Costs 84,529 8. Net incoming/outgoing resources Net outgoing resources for the year include: 2021 £ Operating Lease costs - Land & Buildings - Operating Lease costs - Equipment 1,349 Depreciation - Independent Examiner fees 550 Unrestricted Funds Unrestricted Funds Unrestricted Funds |
Restricted Funds £ - - Restricted Funds £ - - Restricted Funds £ 211,041 62,966 340 274,347 Other Costs £ 8,872 2020 £ 15,000 1,633 - 550 |
Total 2021 £ 82 82 Total 2021 £ 250 250 Total 2021 £ 312,967 93,401 585 406,953 Total 2021 £ 93,401 |
Total 2020 £ 84 84 Total 2020 £ 3,399 3,399 Total 2020 £ 328,668 95,716 991 425,375 Total 2020 £ 93,937 |
|---|---|---|---|
Operating Lease costs - Land & Buildings was credited in full - £15000 for the year 20/21 due to Covid restrictions
18
YORK AND DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
9. Trustees remuneration and expenses
No Trustees, nor any persons connected with them: - were reimbursed for expenses throughout the year.
-
received any benefits in kind.
-
received any remuneration from the charity during the year.
10. Staff Costs
Staff costs during the year were:
| Staff costs during the year were: | ||
|---|---|---|
| Wages and salaries Social security costs Pension costs |
2021 £ 291,439 22598 17410 331,448 |
2020 £ 298,392 17,820 6,609 |
| 322,821 |
The average number of full time equivalent employees during the year was
| 2021 | 2020 | |
|---|---|---|
| No. | No. | |
| Advice | 5.5 | 5.8 |
| Admin & support | 0.8 | 0.9 |
| Operational management | 4.4 | 4.3 |
| Senior management | 0.9 | 0.7 |
| Total | 11.6 | 11.7 |
Volunteer Advice workers during the year were 8.6 FTE
No employee received emoluments of more that £60,000 during the year. (2020 - nil)
11. Taxation
No tax was charged in the year (2020 - £nil)
19
YORK AND DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
12. Tangible Fixed Assets
| Cost At 1 April 2020 Additions At 31 March 2021 Depreciation At 1 April 2020 charge for the year At 31 March 2021 Net Book Value At 1 April 2020 At 31 March 2021 13. Debtors Trade Debtors Accrued Income Prepayments Other Debtors Total 14. Creditors Trade Creditors Deferred income Taxation & social security Accruals Other Creditors Total |
Computer Equipment - - - - - - - - |
Other Tangible Assets - - - - - - - - 2021 £ 38,132 5,635 1,867 - 45,634 2021 £ 3,545 19,352 5,510 1,696 5,047 35,150 |
Total - - - - - - - - 2020 £ - 27,631 449 975 29,055 2020 £ - 26,031 5,844 4,270 1,973 38,118 |
|---|---|---|---|
20
YORK AND DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
15. Commitments Under Operating Leases
Total future minimum lease payments under non-cancellable operating leases are as follows:
| Land & buildings Within 1 year Total Equipment Within 1 year 1 - 5 years Total |
2021 £ 7,500 7,500 1,349 4,384 5,733 |
2020 £ 15,000 15,000 1,348 - 1,348 |
|---|---|---|
16. Charity status
The Charity is a Charity limited by guarantee and consequently does not have share capital. Each of the member is liable to contribute an amount not exceeding £1 towards the assets of the Charity in the event of liquidation while they are members or within one year thereafter.
21
YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
17. Funds
| 17. Funds | ||||||
|---|---|---|---|---|---|---|
| Balance 1 | Incoming | Outgoing | Balance 31 | |||
| **April 2020 ** | **Resources ** | **Resources ** | **Transfers ** | March 2021 | ||
| £ | £ | £ | £ | £ | ||
| Unrestricted funds: | ||||||
| General Funds | 82,693 | 175,740 | (132,606) | 5,928 | 131,755 | |
| Designated Funds | 43,000 | - | - | - | 43,000 | |
| Pension reserve | - | - | - | - | - | |
| Total unrestricted funds | 125,693 | 175,740 | (132,606) | 5,928 | 174,755 | |
| Restricted Funds: | ||||||
| Brelms Trust | - | 3,000 | (3,000) | - | - | |
| Citizens Advice - BEIS Covid Fund | - | 9,000 | (9,000) | - | - | |
| Citizens Advice - Broadband | 1,000 | - | (1,000) | - | - | |
| Citizens Advice - Energy Advice | 2,470 | 1,920 | (4,390) | - | - | |
| Citizens Advice - Help to Claim Citizens Advice | - | 25,361 | (25,361) | - | - | |
| Citizens Advice - MAPS Face to Face Debt | ||||||
| Advice | 1,328 | 85,679 | (81,079) | (5,928) | - | |
| City of York Council - Acomb Ward | - | 10,121 | (8,282) | - | 1,839 | |
| City of York Council - Advice & Infomation | ||||||
| Cafés | 5,184 | 28,360 | (33,544) | - | - | |
| City of York Council - Advice York | 3,878 | - | (3,878) | - | - | |
| City of York Council - EU Settled Status | 1,054 | 13,639 | (7,487) | - | 7,206 | |
| City of York Council - GP Outreach | 272 | 14,722 | (14,994) | - | - | |
| City of York Council - Guildhall Ward | - | 2,926 | (2,533) | - | 393 | |
| City of York Council - Heworth Ward | 166 | 6,088 | (5,538) | - | 716 | |
| City of York Council - Holgate Ward | - | 2,733 | - | - | 2,733 | |
| City of York Council - Hull Road Ward | - | 3,220 | (2,984) | - | 236 | |
| City of York Council - Micklegate Ward | - | 5,109 | (4,554) | - | 555 | |
| City of York Council - Specialist Debt | 2,290 | - | (2,290) | - | - | |
| Garfied Weston | 479 | 5,333 | (5,812) | - | - | |
| Hardship Fund | 1,788 | - | (508) | - | 1,280 | |
| Haxby Town Council | - | 2,730 | (2,730) | - | - | |
| Huntington Parish Council | - | 6,023 | (6,023) | - | - | |
| Jack Brunton CT - Yorlaw | 673 | - | (673) | - | - | |
| Joseph Rowntree Trust | 2,662 | - | (2,662) | - | - | |
| Refugee Action York | - | 667 | (625) | - | 42 | |
| Stamp Jackson & Proctor | 1,437 | 11,579 | (10,526) | - | 2,490 | |
| Tang Hall Big Local | 1,140 | 11,372 | (9,767) | - | 2,745 | |
| Two Ridings Community Foundation - Covid | - | 10,000 | (10,000) | - | - | |
| Two Ridings Community Foundation - Surving | ||||||
| Winter | 225 | 1,000 | (35) | - | 1,190 | |
| Two Ridings Community Foundation - | ||||||
| Research & Campaigns | 2,083 | - | (2,083) | - | - | |
| Wigginton Parish Council | - | 5,532 | (4,785) | - | 747 | |
| York Childrens Trust | 518 | - | (145) | - | 373 | |
| York CVS | - | 7,500 | (7,500) | - | - | |
| York Independent Living Network | 559 | - | (559) | - | - | |
| Total restricted funds | 29,206 | 273,614 | (274,347) | (5,928) | 22,545 | |
| Total funds | 154,899 | 449,354 | (406,953) | - | 197,300 |
22
YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
17. Funds (prior year comparative)
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Balance 1|Incoming|Outgoing|Balance 31|
|April 2019|Resources|Resources|Transfers|March 2020|
|£|£|£|£|£|
|Unrestricted funds:|
|General Funds|74,964|149,690|(140,672)|(1,289)|82,693|
|-|
|Designated Funds|40,000|3,000|43,000|
|Total unrestricted funds|114,964|149,690|(140,672)|1,711|125,693|
|Restricted Funds:|
|Action Towards Inclusion|817|2,185|(3,002)|-|-|
|Citizens Advice - Broadband|750|250|-|1,000|
|-|
|Citizens Advice - Energy Advice|2,466|5,665|(5,661)|2,470|
|Citizens Advice - MAPS Face to Face|
|Debt Advice|1,214|64,973|(64,859)|-|1,328|
|City of York Council - Advice &|
|Infomation Cafés|7,652|38,339|(40,807)|-|5,184|
|-|
|City of York Council - Advice York|2,721|11,158|(10,001)|3,878|
|City of York Council - EU Settled|
|Status|-|4,574|(3,520)|-|1,054|
|City of York Council - GP Outreach|294|34,041|(34,063)|-|272|
|City of York Council - Heworth Ward|4,819|11,961|(16,614)|-|166|
|City of York Council - Specialist Debt|115|24,703|(22,528)|-|2,290|
|CVS MIEB|250|-|(250)|-|
|Friends - Sponsorship|700|-|(700)|-|
|Garfied Weston|792|10,407|(10,720)|-|479|
|Hardship Fund|1,996|1,339|(1,547)|1,788|
|Harrogate Citizens Advice|-|208|(208)|-|
|-|-|
|Help to Claim|27,528|(25,750)|(1,778)|
|Huntington Parish Outreach|-|4,818|(4,851)|33|-|
|Jack Brunton CT - Yorlaw|1,076|-|(403)|673|
|-|-|
|Joseph Rowntree Trust|7,128|(4,466)|2,662|
|-|
|Stamp Jackson & Proctor|2,600|11,820|(12,983)|1,437|
|-|
|Tang Hall Big Local|1,513|10,000|(10,373)|1,140|
|Two Ridings Community Foundation -|
|Surving Winter|-|500|(275)|225|
|Two Ridings Community Foundation -|-|
|2,137|4,966|(5,020)|2,083|
|Research & Campaigns|
|Wigginton & Haxby Outreach|-|7,072|(7,106)|34|-|
|York Childrens Trust|1,830|-|(1,312)|518|
|York Independent Living Network|559|-|-|559|
|Total restricted funds|34,301|283,635|(287,019)|(1,711)|29,206|
|Total funds|149,265|433,325|(427,691)|-|154,899|
----- End of picture text -----
23
YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
17. Funds (continued)
The specific purposes for which the funds are to be applied are as follows:
DESIGNATED FUNDS:
The designated funds balance comprises the following designations taken from the general funds of the charity - Equipment Reserve £5000 - Contingency Reserve £38000
RESTRICTED FUNDS:
Brelms Trust
Funding to recruit and train more volunteers - funded by 3 funders
Citizens Advice - BEIS Covid Fund
Funding to support Covid measure required for remote working
Citizens Advice - Broadband
Funding to subsidise the move of broadband provider
Citizens Advice - Energy Advice
Funding for energy advice to people in York
Citizens Advice - Help to Claim Citizens Advice
Funding to support clients make a Universal Support claim
Citizens Advice - MAPS Face to Face Debt Advice
Funding for a Face to Face debt advice service
City of York Council - Acomb Ward
Funding for an outreach advice service in the Acomb Ward
City of York Council - Advice & Infomation Cafés
Funding for advice in informal café settings
City of York Council - Advice York
Funding to coordinate the partnership of advice agencies in York
City of York Council - EU Settled Status
Funding to assist EU migrant to receive settled status in the UK
24
YORK AND DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
City of York Council - GP Outreach
Funding for advice in GP surgeries
City of York Council - Guildhall Ward
Funding for an outreach advice service in the Guildhall Ward
City of York Council - Heworth Ward
Funding for an outreach advice service in the Heworth Ward
City of York Council - Holgate Ward
Funding for an outreach advice service in the Holgate Ward
City of York Council - Hull Road Ward
Funding for an outreach advice service in the Hull Road Ward
City of York Council - Micklegate Ward
Funding for an outreach advice service in the Micklegate Ward
City of York Council - Specialist Debt
Funding to provide a specialist debt advice project to vulnerable clients
Garfied Weston
Funding to recruit and train more volunteers - funded by 3 funders
Hardship Fund
Funding specifically to give small grant to clients experiencing finanical hardship
Haxby Town Council
Funding for an outreach advice service in Haxby Town
Huntington Parish Council
Funding for an outreach advice service in Huntington
Jack Brunton CT - Yorlaw
Funding to support clients of Yorlaw legal services
Joseph Rowntree Trust
Funding to give advice to the Refugee communities of York
25
YORK AND DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
Refugee Action York
Funding to give advice to the Refugee communities of York
Stamp Jackson & Proctor
Funding for advice in the head injury & Stroke unit at the hospital
Tang Hall Big Local
Funding for advice in Tang Hall
Two Ridings Community Foundation - Covid
Funding to support Covid remote working
Two Ridings Community Foundation - Surving Winter
Funding specifically to give small grant to clients experiencing winter hardship
Two Ridings Community Foundation -Research & Campaigns
Funding to support Research and Campaigns
Wigginton Parish Council
Funding for an outreach advice service in the Wigginton Parish
York Childrens Trust
Funding specifically to give small grant to clients in hardship with children
York CVS
Funding for advice in GP surgeries
York Independent Living Network
Funding for advice for clients engaged with the York Independent Living Network
TRANSFERS:
A transfer from 'Citizens Advice - MAPS Face to Face Debt Advice' to Unrestricted was the fund balance unspent at the end of year transferrable to Unrestricted with permission from the funder
26
YORK AND DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
18. Analysis of Net Assets Between Funds
| Unrestricted Designated Restricted Total Unrestricted Designated Restricted Total |
Tangible fixed assets - - - - Tangible fixed assets - - - - |
Current assets 136,001 43,000 53,449 232,450 Net current assets 93,253 43,000 56,764 193,017 |
Current liabilities (4,246) - (30,904) (35,150) Current liabilities (10,560) - (27,558) (38,118) |
Total funds 2021 131,755 43,000 22,545 197,300 Total funds 2020 82,693 43,000 29,206 154,899 |
|---|---|---|---|---|
19. Analysis of Cash and Cash Equivalents
| At 1 April 2020 Cash at bank and in hand 163,962 Total 163,962 At 1 April 2019 Cash at bank and in hand 151,219 Total 151,219 |
cashflow 22,854 22,854 cashflow 12,743 12,743 |
at 31 March 2021 186,816 186,816 at 31 March 2020 163,962 163,962 |
|---|---|---|
20. Related Party Transactions
There were no related party transactions during the year (2020 - £nil)
27