HARLOW CITIZENS ADVICE LIMITED Registered charity number 1135235 Registered company number 07013193 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 COMMUNITY Community Accounts Service HARLOW CITIZENS ADVICE LIMITED CONTENTS FOR THE YEAR ENDED 31 MARCH 2023 Page Legal and administrative information Trustees Annual Report Independent Examiners Report Statement of Financial Activities 10 Balance Sheet Notes to the financial statements 12-17 ## **HARLOW CITIZENS ADVICE LIMITED** ## **LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2023** |**Registered company number**|070 13193| |---|---| |**Registered charity number**|11352 35| |**Registered address**|Floor 2 Westgate House| ||West Square| ||Harlow| ||Essex| ||CM20 1YS| |**Directors**|J. Barber| ||G Clark| ||A Diejomah| ||R Lane| ||R Lee| ||D Murray| ||E Onyema| ||K Smith| ||A Whybrew| ||C Nweke (appointed 2 6 July 2022)| |**Independent Examiner:**|Community 360| ||Winsley's House| ||High Street| ||Colchester| ||Essex| ||CO 1 1UG| |**Bankers:**|Unity Trust Bank| ||Nine Brindley Place| ||Birmingham| ||B 12HB| |**Solictors**|Attwaters Jameson & Hill| ||2nd Floor, Rothwell House| ||The High| ||Harlow| ||Essex| ||CM20 1LQ| **1** ## **HARLOW CITIZENS ADVICE LIMITED** ## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023** ## **Foreword** There is an anomaly to my mind in preparing a report for a set of accounts that are in the past when the reader inevitably wants to read a review of what the future holds. Accordingly, whilst referring to the accounts as presented I propose to comment also on what we are doing to prepare for the future. The period under review, like the immediately preceding two years has been exceedingly tough for the service. Our advice model has had to undergo drastic revision, our volunteers' motivation has been under siege, our staff have had to adapt to different ways of working. And through this our clients have suffered a vicious and extreme assault on their living standards and their mental health. Multiple problems per client is the new normal. The time taken to resolve these issues has increased as the complexity of life in the 2020s all but overwhelms the most vulnerable in our society. So, our work patterns, training processes, and management issues have been a constant battlefield of adaptability and revised process. In this most challenging of scenarios, we have been so very lucky to have a wonderful group of people who have responded quickly, intelligently and with real empathy so that as we face the future, I am more confident than ever that Citizens Advice Harlow (CAH) have implemented the best solutions and provide a service of excellence. Our top rating for the Leadership Self-Assessment, the renewal of the Advice Quality Standard, and the successful award of a three-year contract for Advice services from Harlow Council via an open and competitive tendering process is further evidence of our progression. In recognition of the fact that we needed therefore to ensure that remuneration was never going to stand in the way of fixing client problems in September 2022 we formed our first remuneration committee chaired by one of our trustees, Graham Clark, who has extensive experience in this area. This committee has researched diligently and implemented a structure that recognises more accurately the responsibilities and skills of our highly qualified staff and our juxtaposition to London and its pay scales. I am most grateful to them for undertaking this most important work. The CEO's report gives the full narrative behind the figures. We have been fortunate that in the period under review our colleagues at Essex Citizens Advice have been particularly successful in bidding for new services where national and regional bodies prefer to deal with a larger entity. I congratulate them for their foresight and in particular would like to thank the Director, Martin Lord who has been so instrumental in navigating what is often a complex bidding and commissioning process. I am incredibly grateful to our committed group of Trustees, the CEO and his Management Team, Advisers, and volunteers for everything they do enhancing the reputation of CAH as a leading charity and service provider helping the people of Harlow and West Essex. The strain on mental health over the last 2 years or so has led us to try to partner with health providers, where we have had some success. Covid has given us the courage and freedom to look at what works well and what doesn't. We feel a hybrid approach, mixing face to face service with utilising 'remote meeting' technology is the way forward. The exact mix of this is something that can be tweaked as needed as circumstances change. **2** ## **HARLOW CITIZENS ADVICE LIMITED** ## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023** It is now 8 years since I joined CAH and in accordance with good governance principles I will be standing down as chair at the end of 2023. I have been persuaded to stay involved in an honorary advisory role and I look forward to supporting the new chair in their fresh endeavours to keep CAH at the forefront of what we believe is best practice in advice giving. Thank you. John Barber Chair of Trustees ## **INTRODUCTION BY THE CHIEF EXECUTIVE** Following the COVID pandemic last year, the next crisis our service faced was dealing with the high cost of living. People who were already feeling the pinch from lower incomes were now seeing prices rise. Energy, housing, and food costs were the primary reasons for more people seeking assistance with financial concerns and determining how to maximise their income. We also saw a significant increase in the number of people using food banks. While it is true that rising prices affect everyone, those with low to medium incomes are disproportionately affected. The government responded in a variety of ways, including a £650 grant for households receiving means-tested benefits, a £150 council tax rebate, and the implementation of an Energy Price Guarantee, the story of our year is reflected in how we configured our high-quality general and specialist advice services to help Harlow residents combat the cost-of-living crisis. Our quality assurred specialist and general advice services covered the following: - Housing - Debt - Energy - Money - Welfare Benefits - Macmillian Welfare Benefits Support - Legal advice via our Law Clinic Our data provided a clear picture of the major themes that emerged for people throughout the year. Our Advisers worked with clients whose mental health and relationships were under strain, yet they continued to work through a multi-agency approach to help resolve some of these intractable problems caused by the cost-of-living crisis, which continued to impact our community across Harlow. We further adapted our delivery model and increased our outreach services reaching out into the community; for example, our qualified Advisers were stationed in GP surgeries, health centers, and other key locations throughout Harlow. We collaborated with partners to ensure a continuous and seamless service via a Community Hub, once again reaching out to those in need. Our Welfare Benefits Specialist Advisers worked tirelessly to ensure that people received the benefits to which they were entitled, thereby assisting individuals and households throughout Harlow. **3** ## **HARLOW CITIZENS ADVICE LIMITED** ## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023** Without doubt, the pandemic and now the cost-of-living crisis has tested our resilience as a key service for Harlow. Yet, we have adapted and continue to deliver externally accredited high quality, impartial, and independent advice, face to face or through our well-developed channels of communication as detailed on a new improved website. ## **WHO WE ARE:** Our mission - To provide advice that helps people to overcome their problems. Our vision - For people to have the knowledge and confidence they need to find their way forward, whoever they are and whatever problem they face. Our values - Values are hugely important, they are our culture, the way we work, what we expect of one another and what our clients can expect of us. Our values govern everything we do at every level. - We are open and transparent - We continue to learn and grow - We have trust in each other - We aim for quality, whatever our role ## **ACHIEVEMENTS AND PERFORMANCE** Another year of good progress and achievement delivering the service in Harlow in the context of ## **KEY STATISTICS:** During 2022/23, Citizens Advice Harlow delivered free independent, high quality, specialist, and general advice to 2,205 clients with over 11,844 issues. The number of issues we dealt with reflects the complexity of life and situation for many people. We had 2, 156 active cases which took longer to resolve, but still delivered tangible outcomes for people. Our energy team's efforts resulted in additional financial gains of £894,147 by assisting clients in accessing energy-efficient products, reducing consumption, switching wireless plans to find better offers, and assisting in the write-off of energy debts. The outcomes delivered by Citizens Advice Harlow are important because they provide individuals with knowledge, support, and resources to effectively address a wide range of challenges, improve their well-being, and navigate complex systems. Our advice services and specialisms contribute to individuals' empowerment, informed decision-making, and overall quality of life. ## **CHANNEL DELIVERY:** During this year, 45% of advice was delivered via our telephone advice line, 6% face to face compared to 1 % in the previous year. 49% via email, webchat, video call and letters. **4** ## **HARLOW CITIZENS ADVICE LIMITED** ## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023** ## **CLIENT SATISFACTION:** Overall, the vast majority of our clients rated their experience of our service as positive or very positive, 78% of clients felt the service had helped them find a way forward with their problems (compared to 77% in the previous year). 81 % were positive or very positive about recommending our service to others. This compared well to the national figure of 84%. More people (66%) found that we helped resolve their problem compared to the previous year (64%). Whilst we have observed more complex case work, our clients cost of living problems are bigger than the resources, we have available. ## **ONLINE ADVICE:** Getting people the right advice at any time has been a key feature of our work. We continued to improve our website making it easier for people to access information, specialist, and general advice. The online benefit calculator introduced in the previous year again saw high usage. There were 1063 benefit checks undertaken on behalf of clients. ## **SOCIAL MEDIA:** Our website also provides a range of data insights as well as real life anonymised case studies. Our social media presence continues to grow with an increase in our Twitter and Facebook activity. ## **OUTREACH:** Our aim of reaching into the community to help deliver information, and advice continued in this year. It is a key feature of our work collaborating with partners across the area. In this year we introduced, work within GP surgeries as well as targeted housing communities. We recognise that not everyone will be able to access on line or telephone advice, which is why we are continuing to extend outreach. ## **VALUE TO SOCIETY:** In Harlow we help thousands of people every year. This provides us with unique insight into the challenges our clients are facing today. We are not only helping people find their way during difficult situations, but also identifying and tackling the underlying causes of their problems. The people we help, our funders and the organisations we work with see the value we deliver and the impact we are making. In 2022/23, for every £1 invested in our service we provided £22.92 of public value. Through the work of our specialist housing team preventing homelessness and housing evictions and council tax rescheduled payments, we saved Harlow Council £129,656. This is an increase compared to the previous year of £114,012. **5** ## **HARLOW CITIZENS ADVICE LIMITED** ## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023** The value of our advice work by reducing the use of mental health service and GP services and keeping people in work helped save the NHS £135,478. By working with housing providers to prevent homelessness and evictions we helped save the sector £342,405 We continue to work in partnership with other agencies including other local Citizens Advice services across Essex delivering energy advice and other projects where Harlow residents' benefit. By staying connected with developments within local Citizens Advice from around the country we have been able to share experiences, lessons learned and new ways of doing things. Our specialist services (energy, debt, housing) continue to be in great demand and this trend will continue. Local partnerships and relationships strengthened. Our team has attended several online community meetings including the Health and Wellbeing forums, the Safer Harlow Partnership (Permitted Development Housing priority subgroup), The Harlow Community Fund partnership, The Community Hub, and the Harlow Poverty Alliance. We continue to work with Harlow's vibrant statutory and non-statutory agencies in partnership to provide the best services we can to the residents of Harlow. Frontline referral tool continues to help our multi agency work. In summary, whilst the operating environment continues to be difficult, demand is increasing, and need is ever more complex. Our resources and funding are limited but we continue to reach as many people as possible across Harlow. Our Trustees have worked hard to help shape our strategy; our paid staff and core group of volunteers play a critical role doing all they can to provide high quality impartial specialist advice to help the people of Harlow during this cost-of-living crisis. I am incredibly grateful for their hard work and commitment. ## **PLANS FOR THE FUTURE:** Our plans to deliver further outreach in the next financial year will continue, at the same time we will look to introduce an out of hours telephone advice line operating Saturday mornings as well as Monday to Friday early evenings. We will continue work closely with partners in the health sector, especially the emerging Integrated Care Boards to address the wider determinants of health offering our specialist advice services as a way of preventing crisis when it comes to reducing the inequalities in society. We will sharpen our strategy to recruit volunteers, focussing on students currently studying Law and Social work degrees. Our services are operating at a maximum level with limited resources. Whilst fundraising is an ongoing activity, we plan to have discussions with our Local Authority to look at future financial stability within the long-term contract we are delivering. **6** ## **HARLOW CITIZENS ADVICE LIMITED** ## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023** In closing, I extend my deepest appreciation to our dedicated Trustees, paid staff, and core volunteers who have played an indispensable role in delivering high-quality, impartial specialist advice during these trying times. Together, we remain steadfast in our commitment to empower and support the people of Harlow. Thank you for your continued support. ## **FINANCIAL REVIEW BY THE TREASURER** • Firstly, we would like to record our thanks to our various funders in 2022/23 in what has proved to be another challenging period. These funders being Harlow Council (Advice Contract & Partnership Grant) & Essex County Council. Additionally, projects that were run on behalf of Essex Warmer Homes, Essex Warm Start & The Mulberry Trust in respect of Debt Relief Orders, the full list of funders is listed later in the accounts. Successful partnerships have been forged with Rainbow Services & The Trussell Trust in connection with The Harlow Community Hub & Harlow Foodbank. • In 2022/23 we recorded a deficit of £16,130, when we set our budget for this period, we were anticipating a deficit around £20,000. That deficit has reduced our reserves slightly. In 2023/24 we expect funding to be challenging again, however working in partnership with Essex Citizens Advice will open an increasing number of projects which will provide additional funds. • National Citizens Advice continue to require all Citizens Advice offices to complete a quarterly return declaring our financial performance compared to our budget. The data submitted is then compared to their expectation benchmark, we are pleased to advise that we continue to be assessed as green in all areas. • The Trustees review all the costs, and a strict Budgetary policy remains in force. During 2023/24 the Trustees will continue to encourage our CEO to bid for projects to develop our services & boost income. - The amount allocated remains at £85,000. ## **INVESTMENT POWERS & POLICY** • Having regard to the liquidity requirements of Citizens Advice Harlow the Trustees have decided to invest our availiable funds in organisations where funds are accessible without excessive notice of withdrawal having to be given. - As of 31 st March 2023, we held the following accounts. 1. Saffron Building Society - withdrawals are subject to 90 days notice or 90 days loss of interest for immediate withdrawals. 2. Virgin Money - withdrawals are not subject to notice or loss of interest. 3. Unity Trust Bank Savings - withdrawals are not subject to notice or loss of interest. 4. The remaining funds are held in the current account held with Unity Trust Bank. • With Bank of England Base Rate now (September 2022) at 5.75%, we are receiving the benefit of a good interest rate on the reserves held with Saffron Building Society. The accounts tracks Bank of England Base Rate with a premium of 1.25% so effectively the rate we receive currently is 7%. **7** ## **HARLOW CITIZENS ADVICE LIMITED** ## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023** • The Trustees will only deposit funds with Banks or Building Societies who are members of the Financial Services Compensation Scheme (FSCS). The current limit for compensation is £85,000. ## **RESERVES POLICY AND GOING CONCERN (DESIGNATED FUND)** • Reserves are needed to bridge the gap between spending and receiving income and to cover unplanned emergency repairs to our premises, redundancy payments and rent/ service charge liabilities in the event of the closure of the company, along with an amount to cover the cost of finding/refitting alternative premises if we are forced to move at short notice. - The amount allocated remains at £85,000. ## **FINANCIAL PLANS FOR 2022/2023** • We will continue to look for both unrestricted & restricted funding during 2023/24, but our finances as of 31st March 2023 remain healthy. ## **PAY POLICY FOR SENIOR STAFF** • All Trustees give their time freely and no Trustees received any remuneration or expenses in 2022/23. The senior management are responsible for the controlling, running, and operating the business on a day-to-day basis. • The Trustees review the salaries of the senior management on an annual basis and there was an increase in salaries for all staff effective from January 2023. ## **WORKPLACE PENSIONS** • We had 13 colleagues (an increase of 4) who were members of our Workplace Pension scheme via National Employers Savings Trust (NEST) as of 31st March 2023. ## **RISK MANAGEMENT** - The Trustees have a Risk Management Strategy which comprises: - An annual review of principal risks and uncertainties the charity faces. - The establishment of policies, systems and procedures to mitigate those risks - identified in the annual review. • The implementation of procedures designed to minimise any potential impact on the charity should those risks materialise. John Barber "'-���.; -------. .. Date: 27th October 2023 Andrew Whybrow **8** HARLOW CITIZENS ADVICE LIMITED INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023 I report on the accounts of Harlow Citizens Advice Limited for the year ended 31 March 2023 which are set out on pages 10 to 17. Respective responsibilities of trustees and examiner The Charty's Trustees are responsible for the preparation of the accounts. The Charrty's Trustees consider that an audit is not required for this year (under section 144 {2) of the Charities Act 2011 {The Act) but that an independent examination is needed, It is my responsibility to.. Examine the accounts under section 145 of the Charities Act, To follow the procedures laid dovm in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charrties Act, and To state whether particular matters have come to my attention. Basls of independent examiner's Statement My examination was Ca￿led out in accordan￿ with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charty and a comparison of the accounts presented with those records. It also includes considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts. Inde￿ndant •xaminerfs stat•ment In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act,. or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair, view which is not a matter considered as part of an independent examination. I have come across no other matters in conriection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Shelley-marie Rudling FMAAT AATQB for and on behalf of: Community360 Winsley's House, High Street, Colchester, Esse * Dates- Lgorf 23 HARLOW CITIZENS ADVICE LIMITED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023 Note Unrestrlcted Restricted Totsl Total 2023 Totsl 2022 Total Incomlng resources Donations and legacies Income from investments Income from Charitable activities 396 2,585 151,247 154,228 396 2.585 368,011 370,992 762 1,004 415,811 417,577 216,764 216,764 Totsl incomlng resources Resources expended Charitable activities Total resources expended 168,740 168.740 218,382 218,382 387,122 387.122 382,825 382,825 Net Incoming resources 114,512) 11,618} (16.130) 34,753 Funds at 1 April 2022 215,253 4,471 219.724 184,971 Funds at 31 March 2023 200,741 2.853 203,594 184,971 Notes on pages 12 to 17 fom part of these financial statements 10 HARLOW CITIZENS ADVICE LIMITED BALANCE SHEET AS AT 31 MARCH 2023 Note 2023 Total 2022 Totsl Current assets Debtors Cash al bank and in hand 700 209,968 210,668 648 275,814 276,462 Current liabilltlos Creditors, amounts falling due within one year 7,074 56,738 Net current assets 203,594 219,724 Net assets 203,594 219,724 Funds Unrestricted funds Restricted funds 200,741 2,853 203.594 215,253 4,471 219.724 For the year ended 31 March 2023 the company was entiued to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accor(lance with section 476 of the Companies Act 2006. Thè directors acknowledge their responsibilily for complying with the requirements of the Act with respect to accounting records and for the preparation of accouftts. These accounts have been Pfepared in accordance wtlh the provisions applicable to companies subject to small companies regime. The directors declare that they have approved the accounts above. Slgned Date 27th October 2023 John Barber, Chair Slgned Date 27th October 2023 Andrew Whybrow, Treasurer 11 HARLOW CITIZENS ADVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 1. Accountlng Pollcies 1.1 Accountlng conventlon and standards The financial statements have been prepared in accordance with Accounling and Reporting by Charities.. Statement on Recommended Praclise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effeclive 1 January 2019}- {Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Cashflow The financial statements do not include a cash flow statement be¢ause the charrty, as a small reporting entity, is exempt from the requirement lo prepare such a stalement under Financial Reporting Stsndard 1 "Cash flow statements" 1.2 Grants Grants are recognised in full in the Ststement Of Financial Aclivities in the year In which they are receivable. 1.3 Donations. legacies and voluntary Income Donations and volunlary income are recognised on 8 received basis and are allocated between restricted and unrestricted funds as required. The value of serVI￿S provided by volunteers has not been included. 1.4 Expendlture Resources expended are reco9nised in the period in which Ihey are incurred and are charged to the service lo which they relate. Resources expended include attributabte VAT which cannot be recovered. 1.5 Taxation The company, being a charity. is not liable to income or corporation tsx. Tax deducted from interest received is reclaimed. 1.6 Depreclatlon Depreciation is provided on all tangible fixed assets al rates calculated to write off the cost less estimated residual value of each asset over its expected lrfe as foll¢)WS'. Improvements to leasehold property 3 years straight line Office equipment 25 % reducing balance 1.7 Defined contributlon pension schemo Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. 1.8 Unrestrlcted funds Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further spectfied purpose and are available as general funds. 12 HARLOW CITIZENS ADVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 1.9 Restrlcted funds Restricled funds are to be used for specifio purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs. 1.10 Charity Status The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the Trustees is liable to contribute an amount not ex￿edIng £1 towards the asset of the charity in the event of liquidation. 2. Income from haritablo actlvltles Harlow and District Council Harlow and District Council Contract Harlow and District Council - Debt Advice Education referrals Essex County Council Essex County Council- Covid Project Essex Household Support Fund Essex Wam Start Essex Cultural Diversity Grant Harlow Foodbank Harlow Community Hub Seabright Fund Contain Management Outbreak Fund Essex Warmer Homes The Mulberry Trust- DRO Project Help to Claim- Face to Face Money AdVI￿- Trainee BEIS Grant Harlow Healthcare - Debt Advice ECF- Debt Advi ECF - Volunteer Recruitment CITA - Cost of Living Clinical Commissioning Grant Rainbow selv1￿$ Energy Grant Harlow Council Pemiitted Development Grant Unrestricted Restrlcted 2023 2022 40,000 90,000 40,000 90,000 35,000 90,000 35,000 6,000 8,988 8,000 8,986 8,547 12,232 18,665 18,347 8,000 37,710 37,710 31,112 27,425 31,112 27.425 14,959 5,500 6,261 6.261 24,034 15,500 24,034 15,500 32,672 15,500 29,235 34,036 51,239 18.033 18,033 5,000 18,000 5,000 18,000 5,879 15,000 20,000 15,000 20,000 1,000 4,950 4.950 151,247 216.764 368,011 415.811 13 HARLOW CITIZENS ADVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 3. Costs of charltable actlvltles Unrestrlcted Restrlcted 2023 2022 Salaries and pensions Training and travel Rent and rates Office expenses Professional fees Bank charges Miscellaneous Advertising and promotion Granls paid Project expenses Premises Costs 126.601 1,413 8,754 19,342 1,090 165 3.812 439 400 202.119 1.626 3,128 5,955 289 50 328.720 3.039 11,882 25,297 1,379 215 3,812 749 400 303.485 4,086 12,626 28,531 1.161 218 731 2,857 18.265 8,000 2,865 382.826 310 6,723 168,740 4,905 218,382 11,628 387.122 4. Staff costs and emoluments Total staff costs W￿re as follows.. 2023 2022 Wages & salaries Social security Costs Pension costs 300,389 20.103 8.228 328,720 278,585 17.211 7,689 303,485 Partlculars of employees: The average number of employees during the period, calculated on the basis of full time equNalents. was as follows.. 2023 2022 No employe8 recewed emoluments of more than £60,000 during the year. Key management personnel During the year total remuneration of £88.656.00, (2022 £81.571.04) wa$ paid to key management personnel. The remuneration of key management personnel is decided upon and authorised by the trustees. 5. Net Incomlng resources This is ststed after ch8rging'. 2023 2022 Independent examinels fee 500 500 14 HARLOW CITIZENS ADVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 6. Debtoro 2023 2022 Prepayments 700 648 648 700 7. Credltorn; amounts falllng due wlthln one year 2023 2022 Deferred income Company credit card Taxats'on and social securty Other Creditors Accruals 50,040 276 5.633 289 500 616 550 7,074 66.738 8. Analysls of net assets between funds Current assets - excluding cash Current assets - cash at bank Current liabilities Unrestrlcted Restrictsd 2023 2022 700 207,115 (7,074) 200.741 700 209,968 {7,0741 203,694 648 275,814 (56,7381 219.724 2,853 2.853 9. Unrestslcted funds 01104122 Income Expensès Transfer 31103123 General fund 130,253 154,228 (168.740) 10,759 126,$00 Reserve fund 85,IXIO 85.000 215,253 164.228 1168.740 10,759 211,500 16 HARLOW CITIZENS ADVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Restrlcted funds 01104122 Income Expenses Transfer 31103123 Adviceline CITA- Cost of living Essex Household Support Essex Warmer Homes Essex Warm Start Essex CC Cost of Living Harlow Community Hub Harlow Council - Debl Advice Harlow Council - Permitted Dev Clinical Commissioning grant The Mulberry Trust - DRO Project ECF- Debt Advice Harlow Foodbank Harlow Health - Debt Adv Help to Claim- Face to Face Macmillan Cancer Rainbow Services Energy Grant Money Advice (113> {521> {400) (32,750) (36.977) {6,147) (33,281) (13.821) (4,950) 14,915) 113 15,000 14,479 400 (1,6721 {14,0331 24,034 37.710 (10.3881 (13,3001 (6,147) (3,776) 2,080 13,821 27,425 4.950 20,000 15,085 15,500 (15,500) 18,000 31,112 5,000 (18.000) {20,031) 15.000) 11,081 3,066 {3,066) (14,939) (14,939) 835 (835) (25) 4,471 18,033 216,764 111,037) 16,971) 1218.382> 110,7591 17,906 Total funds 219,724 370.992 387.122 203.594 10. Related Parties There were no related parties within Ihe year. 11. Going Concern The charity is operating on a going concern basis. 16 HARLOW CITIZENS ADVICE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 12. Previous Year Comparatlve Statement of Financial Activlty Note Unrestricted Restrlcted Totsl Totsl 2022 Total Incomlng resources Donations and Lega¢ies 762 762 Income from Investments 1,004 1.004 Income from charitable activities 190,665 225,146 415,811 Total Incomlng resources 192,431 225,146 417,578 Resources expended Charitable activities 157,788 225,037 382,825 Total resources expended 157.788 225,037 382,826 Net Incoming rosoufces 34.643 109 34,753 Net Income for the perlod 34,643 109 34,753 Funds al 1 Aprll 2021 180,609 4,362 184,971 Funds at 31 March 2022 215,252 4.471 219,724 17