2021-03-31-accounts - Citizens Advice Newcastle

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Reference and Administrative Details	Reference and Administrative Details
Trustees' Report		2to 8
Independent Auditors'	Report	9to t t
Statement ofFinancial	Activities	12
Statement of Financial	Activities	13
Balance Sheet		14
Statement ofCash Flows		15
Notes to the Financial	Statements	16to 28

Secretary					SAlexander
Trustees					K Reed, Chair
					I Mackintosh, Vice Chair
					A L Crawley, Treasurer
					N SAhmad (resigned	3 December		2020)
					A Carver
					R A Chadeyron (deceased		21 April	2020)
					C Hall
					I R Harris
					C C Irving
					SJaidka
					C M Purdon
					S Parker (appointed 10May 2021)
Key Management		Personnel			SAlexander, Chief Executive TArmstrong, Head ofAdvice Services
					C Iredale, Head ofCustomer Services
					G Dryden, Business Manager
Principal	Office				4th Floor City Library Charles Avison Building
					33 New Bridge Street
					Newcastle Upon Tyne
					NE1 8AX
					The charity is incorporated		in England		and Wales.
Company	Registration			Number	02114435
Charity Registration			Number		1135396
Auditor					MHA Tait Walker Chartered Accountant	8 Statutory		Auditor
					Bulman House
					Regent Centre
					Gosforth
					Newcastle upon Tyne
					NE3 3LS
Bankers					Unity Trust Bank pic
					4 Brindley Place
					Birmingham
					B12JB

Recognised	Gains	and	Lo	sses)
						Total	Total
				Unrestricted	Restricted	2021	2020
			Note	E	6		E
Income and Endowments		from:
Donations and legacies			3	8,570	226,606	235,176	205,530
Charitable activities			4	122,825	444,878	567,703	542,545
Other trading activities Investment income			5 6	9,554 2,489	244	9,798 2,489	2,941 2,668
Total Income				143,438	671,728	815,166	753,684
Expenditure on: Charitable activities			7	~124,913)	(675,133)	~(800,D48	733,139)
Total Expenditure				~((24,9(3	~675,(33)	~800,046	733,139
Net income/(expenditure) Transfers between funds				18,525 ~11,905)	(3,405) 11,9D5	15,120	20,545
Net movement in funds				6,620	8,500	15,120	20,545
Reconciliation of	funds
Total funds brought	forward			311,543	1,819	313,362	292,817
Total funds carried	forward		19	318,163	10,319	328,482	313362

Recognised	Gains	and Loss	es)
						Total
			Note	Unrestricted f	Restricted f	2020 f
Income and Endowments		from:
Donations and legacies				13,947	191,583	205,530
Charitable activities				115,650	426,895	542,545
Other trading activities Investment income				2,941 2,668		2,941 2,668
Total income				135,206	618,478	753,684
Expenditure on: Charitable activities			7	(118,627)	~6(6,((2)	~(733,(39
Total expenditure				~118,027	~615,112	~733 139
Net income				17,179	3,366	20,545
Transfers between	funds			4,749	(4,749)
Net movement in funds				21,928	(1,383)	20,545
Reconciliation of	funds
Total funds brought	forward			289,615	3,202	292,817
Total funds carried	forward		19	311,543	1,819	313,362

(Registration n Balance Sheet	umber: 02114435) as at 31 March 2021
			2021	2020
		Note	5	6
Fixed assets
Tangible assets		14	1,505	3,009
Current assets
Debtors Cash at bank and in hand		15	16,605 355,020	6,560 349,081
			371,625	355,641
Creditors: Amounts	falling due within one year	16	(44,648)	(45,288)
Net current assets			326,977	310,353
Net assets			328,482	313,362
Funds ofthe charity:
Restricted income funds Restricted funds		19	10,319	1,819
Unrestricted income Unrestricted funds	funds		318,163	311,543
Total funds		19	328,482	313,362

Statement ofCash F	lows for t	he Year	Ended 31	March 2021
				2021	2020
			Note	e
Cash flows from operating activities
Net cash income				15,120	20,545
Adjustments to cash flows from non-cash		items
Depreciation Investment income			8	1,504 ~(2,488	1,504 (2,668)
				14,135	19,381
Working capital adjustments
(Increase)/decrease in debtors			15	(10,045)	695
Increase/(decrease) in creditors (Decrease)/increase in deferred income			16	777 ~(1,417	(1,443) 7,917
Net cash flows from operating	activities			3,450	26,550
Cash flows from investing activities
Interest receivable and similar	income			2,489	2,668
Net increase in cash and cash	equivalents			5,939	29,218
Cash and cash equivalents at	1 April			349,081	319,863
Cash and cash equivalents at	31 March			355,020	349,081

3 Inco	me		from	donations and legacies
					Unrestricted
					funds	Restricted	Total
					General	funds	2021
					6		6
Donations		and legacies;
Donations			from	individuals	2,270		2,270
Grants, Grants	including capital grants; from other charities				6,300	226,606	232,906
					8,570	226,606	235,176
					Unrestricted
					funds	Restricted	Total
					General	funds	2020
					6	8
Donations			and legacies;
Donations			from	individuals	4,747		4,747
Grants, Grants	including capital grants; from other charities				9,200	191,583	200,783
					13,947	191,583	205,530

Unrestricted
funds	Restricted	Total
General	funds	2021
	6	6
122,825	444,878	567,703
Unrestricted
funds	Restricted	Total
General	funds	2020
F	6	6
115,650	426,895	542,545

Unrestricted
funds	Restncted	Total
General 5	funds 6	2021 f
9,554	244	9,798
9,554	244	9,798

						Unrestncted
						funds	Restricted	Total
						General f	funds	2020f
Other income		from	other trading		activities	2,941		2,941
						2,941		2,941
6	Investment	income
						Unrestricted
						funds	Restricted	Total
						General f	fundsf	2021f
Interest receivable			and similar		income;
	Interest receivable			on bank deposits		2,489		2,489
						2,489		2,489
						Unrestricted
						funds	Restricted	Total
						General f	fundsf	2020 f
Interest receivable			and similar		income;
	Interest receivable			on bank deposits		2,668		2,668
						2,668		2,668

7 Expend	iture on charitabl	e activities
		Unrestricted
				Total	Total
		General	Restricted f	2021	2020
Generalist	Advice	88,553	512,306	600,859	536,402
Support Costs		36,360	162,827	199,187	196,737
		124,913	675,133	800,046	733,139

			Activity	Activity
			undertaken directly	support costs 5	2021 6	2020
Generalist	Advice		600,859	179,625	780,484	713,657
Governance		Costs		19,562	19,562	19,482
			600,859	199,187	800,046	733,139

Support costs	allocated to charitable a	ctivities
		Direct	Governance	Total	Total
		charitable	costs	2021	2020
		K	5
Staff costs		82,793	7,053	89,846	95,504
Premises		23,034	1,962	24,996	46,475
Communications	and IT	43,895	3,739	47,634	9,148
Staff and volunteer		(228)	(19)	(247)	6,771
Depreciation		1,386	118	1,504	1,504
Office costs		25,805	2,198	28,003	31,269
Audit fees			3,550	3,550	3,550
Legal and professional Other		138 2,802	722 239	860 3,041	2,516
		179,625	19,562	199,187	196,737

9 Net incom	ing/outgoing resources
Net incoming	resources for the year include:
		2021	2020
		6
Audit fees		3,550	3,550
Depreciation	offixed assets	1,504	1,504

11Staff costs The aggregate payroll costs were as follows:
	2021	2020
Staff costs during the year were: Wages and salaries Social security costs Pension costs	598,927 47,066 16,584	546,776 44,112 16,087
	662,577	606,975

2021	2020
No	No
		24

14Tangible fixed assets
	Computer
	equipment		Totalf
Cost
At 1 April 2020		6,017	6,017
At 31 March 2021		6,017	6,017
Depreciation
At 1 April 2020 Charge for the year		3,008 1,504	3,008 1,504
At 31 March 2021		4,512	4,512
Net book value
At 31 March 2021		1 505	1,505
At 31 March 2020		3,009	3,009
15Debtors
	2021		2020
Trade debtors			2,000
Prepayments Accrued income	2,151 14,454		1,727 2,833
	16,605		6,560

16Creditors:	amounts	falling due within one year
			2021	2020
Other taxation	and social	security	12,834	12,312
Other creditors			2,356	1,630
Accruals			5,375	5,846
Deferred income			24,083	25,500
			44,648	45,288

			2021	2020
Deferred	income at 1 April 2020		25,500	17,583
Resources deferred in the period Amounts released from previous		periods	24,083 ~25,500)	25,500 (17,583)
Deferred	income at year end		24,083	25,500

The total value of future minimum lease payments	was as follows:
	2021	2020
	6
Within one year In two to five years	7,379 12,716	4,645 634
	20,095	5,279

19Funds
		Balance at				Balance at
		1 April 2020	Incoming resources 5	Resources expended 6	Transfers	31 March 2021 5
Unrestricted
General
General funds		250,543	143,438	(124,913)	(11,905)	257,163
Designated
Designated - service curtailment		61,000				61,000
Total Unrestricted		311,543	143,438	(124,913)	(11,905)	318,163
Restricted
Money Advice Service			326,274	(325,103)	(1,171)
Wise Group Project			33,686	(37,604)	3,918
Millfield House			34,597	(35,674)	1,077
Powergrid Care NPG Hardship		1,819	125,410 10,000	(128,081) (3,477)	2,671 (23)	8,319
Help to Claim			58,495	(67,012)	8,517
Help to Claim P&W			20,022	(18,813)	(1,209)
Action for Children			6,500	(5,946)	(554)
Big Energy Week			9,000		(9,000)
Mesothelioma			22,633	(25,800)	3,167
Northern Powergrid- Prospect Medical Group			7,917	(7,286)	(631)
Energy Redress Client Hardship	Scheme Fund		17,194	(20,337)	3,143 2,000	2,000
Total restricted		1,819	671,728	(675,133)	11,905	10,319
Total funds		313382	818,1M	~(800048		328,482

				Unrestricted	Unrestricted
								Total funds
								at 31 March
				General	Designated		Restricted	2021
				E		E	E	E
Tangible fixed assets Net current assets/(liabilities)				1,505 255,658		61,000	10,319	1,505 326,977
Total net	assets			257,163		61,000	10,319	328,482
				Unrestricted
								Total funds
								at 31 March
				General	Designated		Restricted	2020
				E		E	F	E
Tangible fixed assets Net current assets/(liabilities)				3,009 247,534		61,000	1,819	3,009 310,353
Total net	assets			250,543		61,000	1,819	313,362
21 Analysis		of net funds
					At	1 Apdil	Financing	At 31 March
						2020	cash flows	2021
							E	E
Cash at	bank	and	in hand			349,081	5,939	355,020
Net debt					At	1 April 349,081	Financing 5,939	At 31 March 355,020
						2019	cash flows	2020
						E	E	E
Cash at	bank	and	in hand			319,863	29,218	349,081
Net debt						319,863	29,218	349,081