COMPANY REGISTRATION NUMBER: 07508891 CHARrrY REGISTRATION NUMBER: 1140773 Hartlepool Citizens Advice Bureau Company Limited by Guarantee Unaudited Financial Statements 31 March 2022 ABJ6AZSH* 1911212022 COMPANIES HOUSE 111 121S EN Chartered accountants Exchange Building 66 Church Street Hartlepool TS24 7DN
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Financial Statements Year ended 31 March 2022 Page Trustees. annual report (incorporating the directorfs report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Statement of cash flows 10 Notes to the financial statements 11 The following pages do not forni part of the financial Statements Detailed statement of financial activities 25 Notes to the detailed statement of financial activities 27
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) Year ended 31 March 2022 The trustees. who are akn the directijrs for Ihe pwposes of ry)mpany law. present their report and the unaudited financial stalements of the chanty lor the Jpar erthd 31 March 2022. Rofer•nce and administrat•ve d•tails Reglst•r•d charlty n*ne Harde7 Cilizens Adv Bureau Charlty reglstratlon numljer 1140773 Company regislration number 07508891 Principal offlce and registorod 87 Park Road Haruepwl TS26 9HP The trustees Anthony N Jathson En Jeffries Gayle LoNJmire Anthony Raine Ken Natt Ywsuf Khan Company secretary Ruairidh Br( {Ross} Independent examiner Censis Exchange Buildi 66 Church Street Hardep¢)ol TS24 7DN
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) {¢wtimredJ Year ended 31 March 2022 Structure. govewnance and managem¢nt The organisatton for the pericJ covered by this reFyI was an Kated charty registered with the Charity CoMmissn of EngLoThJ and Wales. The charity Is govemed by its memorandum and articles of as50cialion adopted on the 28th January 2011. The memorandum sets OLrt the aim5 and objeth'ves of the organisalion and delegales day-l¢>day management reswnsibililies to the manager who 1$ ¢urrently Mr Joe Michna. The Organisatiffi is registered as a company limrted by guarantee and the company was registered with the Charity Commi10 on the 101h March 2011. For operatK)nal purposes the company beeame fully incorporated on the 1st Juty 2011. The preS unincorporated c*arity registration number was 514760. The manager lakes the responsibility for the Inducti( of new Trustee board members and this induction process can include.. provision of background infLYmation about the organisation and abwt Citsns Adwce questtln and answer sessKJns meeb.ngs with other staff members inlemal and extemal seminars. The Organisatic has a Business and Development Plan IB&DPI covers a period of three years aThJ progress reports on the implementation of the aims and objecb.ves of the plan a presented lo the Tnjstee Board. The B&DP is also subject to a full sEaty review. The Trustee Board undertakes a yEarty Risk Assessment and compiles a Risk Register for which any know and potents.al risks lo the organisation are identsfied and plans fOul31ed to address such risks. The Trustee Board also has a Business Continuty Han vthich is also remewed an(1 updated every 12 m(thS. The Trustee Board also car$ out an annu appraisal of its ¢ywn perfom)ance. Objectlves and actl¥illes The organisation's overall obieclive is to maintsin a Citizens Athice serviee in the Harttepwl distr1 Ih Ihe aim of offering local reSlent$ ajvice, advrtacy and information services. The organisation compiles and publishes an Annual Report and this rerK)rt contain5 information and detail on all of various activities and serwces provided during the weceding year as well as perfomanGe ndicalors and reports fr(¥n staff member5 on their The rnarsager pfepares quarterty reports for the Trustee trf)ard covering seThice delivery. project perfomiances and related matters. The Organisath has a well-publicised complaints procedure and all complaints are dealt wilh in accordance with guidance from Citizens Advtce. The organi5alion is so fully compliant Ihe Genera Data PrOteCtn Regulat5 (GDPRI. Strategic report The following seth.ons for athements and wfcfftance and finala1 review f(Th the strategic report of the charity.
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) (¢onllmi80) Year ended 31 March 2022 A¢hle¥ements and perf0mnc? The ¢yganisation's services are bJilt arou1 ¥&l)al we refer lo as Gateway A5sessm8nl interviews ether face-to-face or Ma the telephone. These intemews are generally 15 to 20 minutes durin9 ich we assess the ave and supkwjrt needs of Ihe dienl and deude what level of advice. help and assislance we are able lo offer. The face-tt>face sessions rrfymally operate from 9.30am lo 3.00pm four da a week. However, as 1th most other organisati¢)ns. during 202012021 had to ¢han9e Ir working practices due to the Covid-19 pandemic. For the first part of the year we susperKled all face-ti>face client inleNews and focused our serrice delivery on wowding advice via lelephone. e-mail and webchat. We recommenced face-lfrface interviews for the pericrtj September to earty January but SUSPgnded these again from January. We then recommenced face-ttsface intervÉews from earty April 2021. The ¢yganisalion providfjd a structured support and supemsion system for both paid and voluntser staff during the year and carried out a full rouNI of stsff appratsals. Publlc Benefit The Ofganisation provided Pub¢ Benefit and scKne of the key benefTrts for 202112022 were: a comprehensive debt advi service 8 welfare benefit advice semce indudirKJ help revw arKJ tribunal appe*s a Universal Credit Help lo ClM seNce an advocacy Servi for people with mental heath problems an Employment L8w adv service irtludino help wilh tribunal daims energy and housing advi 4,550 clienls reGeived adVe and SUPPK)rt Helped clients secure £2.2 million in financial gains benefits. Details of the above servi5 are induded in Ihe organisation's Annual Re)rt for 202112022. During the year the organisabon also worked in partnership with a number of other agenCS and these included.. TMJ Le981 Serwces Step Fornard Tees Valley the Hartlepool Foodbank Hodge Wealth Management the North East Law Centre the Haruepool Advocacy Hub Hardepool and Slocklon Health.
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Trustees. Annual Report (Incorporating Ihe Directorfs Report) Year ended 31 March 2022 Financial reviow The organisation recelved grants. donations and fees from a number of sources thxtng the year and these included." The Money AdvK£ and Pensh)ns ser. HarfleOI Borough Council, The Northem Inclusion Consortium, czenS wjvice. The Access lo Justice Foundab¢M, The Bribsh Gas Energy Trust, The Warm Home Fund. The National Lottery Communty Fund and others. The ganisali0n seeks lo act wudenty in al matters lated to financial management and during 202212023 had the folk)Wry SUffM)rt aangements in place: a TreaSur a Financial Consultsnt a Financial Administraltve Assistsnt Finance. Staffing and General Purposes svcOMmittee an extemal pa011 company (Jane Ascroft Accountancy) an accounlancy frm (CENSIS). Financial reports are presented to quarterly meetings of the Finance. Stsffing and General Purposes Sub-committee covering bLMJgel performance. prctyects inccrfne an expenditure and financial health monitoring. R¢s•Thès Policy The Trustee Board has sel a Reserves PoIY equivalent to 4 rnonth's full operatiNJ costs and seeks to re8ch 3 level of 6 months operating costs when feasible arKI pnthit to do so. The Trustee 8oard Teviews this policy on a yeady basis or eadier if cir(wmstsnces justify this. Transactions and Financial Posltion The ststemenl of financial athiti.es shows a surplus for the of £72.(7 and lotsl chartty funds were £529.679 of vthich fixed assets We £237.351. The unreslricteil funds of the charity as of the 31st March 2022 aMnted lo £268.094 of whh free ' reserves li.e. those reserves rt including fixed assets) amowted to £26Q.500. Plans for the Future For the year 202212023. the organisation will: comply with al Citizens Advice MemrShiP requirements meet all of the conlraclual requirements sel by funoing t(MJtes seek to secure funding for semce development work wrth other bcal organisatKJns to enhance and expand our seryices ontinue to recnjit and tfain volunteer staff work in partnership with other Citttens AAlvi(* offKes Funds held as custodian trustee There are no such funds helo by the organisation.
Hartlepool Citizens Athiice Bureau Company Limited by Guarantee Trustees. Annual Report (Incorporating the Direclorfs Report) l¢onlln4*d) Year ended 31 March 2022 The trustees, annual POrt strategic rem were approved on 28 November 2022 and signed on behaFf of the board of trustees ty. ny Raine Trustee
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Independent Examlnerfs Report to the Trustees of Hartlepool Citizens Advice Bureau Year ended 31 March 2022 I report to Ihe trustees on my examinatK)n of the financial statements of HaepCKl Citizens Advice Bureau {'Ihe charity) for the year ende(131 March 2022. Responsibilitles and basis of report As the trustees of the company larKI a150 its directors for the putFQ5es of company lawl you ale responsible for the pteparatiM of the financol statements in acc(xdance Vith the requirements of the Companies Act 20 {Ihe 2006 Act'l. Having satisfied myself that the accounts of Ihe t1panY are not requwed lo bo audited der Part 16 of the 2)6 Act and are digIe for independent examination. I repNt in respect of my examinalk)n of the tharitys accounts as carried out under secbon 145 of the Charities Act 2011 I'lhe 2011 Acl'l. In Carn9 out my examination I have followed the Dyections gTven by the Charty Cornmission under sectson 14515llbl of Ihe 2011 Act. Independent examlnerfs statement Since the charity's gross income exceeded £250.000 examiner musl be a rnember of a body listed in sect1 145 of Ihe 2011 Aet. I confirm that l am qual1 to uftdertake the examinabon because l am a member of the Institute of Chartered Accountants in England and Wales IICAEWI. whth is c8 of the listed bod. I have completed my examination. I conffinn that no matters have come lo my attention in InneCtIOn th th8 examinats.on giving me cause io believe= accounting recdS were not kept in respect of Ihe chwty as required by section 386 of the 2006 Act: or the financial stslements do not accord wrth those recid5. or the finawal slatements do not comply Ith the ac)unting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'lrue antj fair, view v4hich is not a matter constdered as part of an independent examinatim: or Ihe financial statements have not been prepared in accordance vthh Ihe methods and principles of the Stalernent of Recommended Practice for accounting and reFQrting by ¢harilies applicable lo charrti.es preparing their accoun15 in ac(x)rdance with the Financial Reporting StaThJard applicable in the UK a1 Rgpubl¢ of Ireland IFRS 102).
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Independent Examlnerfs Report to the Trustees of Hartlepool Citizens Advice Bureau {¢oplrnu¢d) Year ended 31 MarGh 2022 I hav& no concems and have Cxmne across no other matters in cOreCtiOn wilh the examination lo which attention should be dravm in Ihis re[ in order lo enable a proper underslanding of the a¢nIS lo be reached. Censis Indepervjenl Examiner Exchange Buikjing 66 Church stet Hartlepool TS24 7DN 29 November 2022
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Statement of Financial Activities (including income and expenditure accounti Year ended 31 March 2022 2022 Unrestricted Restrthd funds funds Tolal fvnd5 Total funds 2021 In¢om¢ and endowrnents tlonations and legaoes Charitable aclivitses Other trading activities Investmenl incne 5.498 8.609 2.550 460.657 466.155 8.609 2.550 327,893 9.479 56 Total income 16.663 460,657 477,320 337.428 Expenditure Expenditure on tharitsble tiveS Total eXpendIre. 5,597 399.656 405.253 405.253 284.601 284.601 5.597 399.656 Net income 11.066 61.001 72.(7 52.827 Transfefs between funds 54.724 154.7241 Net movement In funds 6.277 72.C67 52.827 Recon¢iliation of fund$ Total funds brought frxward Total funds carried fonvard 202.304 268.094 255.308 457.612 404.785 261.585 529,679 457.612 The stslement of financial activibes inclLKles all gains and 10sse5 rerdognised in the sear. l income and expenditure derive from contiroJing aclivibes. The notes on pages 11 to 23 lonn part of these financial statemon
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Statement of Financial Position 31 March 2022 2022 2021 Flxed assets Tangible fixed assets 14 237.351 242.439 Cunent assets Debtors Cash at bank and in hand 15 32.765 264.633 39.242 178,913 218,155 297.398 Credltors- amounts faulng due within one year Net current assets 16 5.070 2.982 292.328 215,173 Total assets less ¢urrent Ilabilities 529.679 457,612 Net assets 529.679 457.612 Funds of the charity Restricted funds Unrestricted funds 261.585 268.094 255.308 202.304 Tolal charity funds 18 529.679 457,612 For the year ending 31 March 2022 the chartty ¥vas enttw to exempkn from audit under section 477 of the Companies Acl 2rK16 lating to small compantes. Director5. respOr1b1itieS. The members have not requKed Ihe company to obtsin an aLMJit of its finanoal ststemenls for the year in question in accordance with section 476.. The directo acknovAedge their restsibIl frrf ¢(nping with Ihe requirements of the Act Vlith respect lo accOt[ng records and the preparatIL of financ1 statements. These fmancial stslements have been Prepared in acc(dance 7ryth the prows1$ applicable to companie$ subject lo the small companies, regime. These financi81 ststements were approved by the board of trustees and authorised for issue on 28 Novèmbor 2022, and are signed on behalf of the board by.. thony Rainé Twslee The notes on pages 11 to 23 forni part of thes• financlal statemen
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Statemenl of Cash Flows Year ended 31 March 2022 2022 2021 Cash floTWS from operating xtlvitles Net income 72.067 52,827 Adj'ustmenls for." Deprecialton of tangible fixed assets Other interest receIvae a1 similar income Accrued expenses1lincome} 9.695 16} 7.876 9,321 1561 {17,4951 Changes in.. Trade and other debtrS Trade and other creditors 11.444) 14.150) 39.003 Cash generated from operations 90.321 Interest roceived Nel cash from operating activilies 90.327 39.059 Cash flows from investing activities Purchase of tangible assets Nel cash used in inve51ir¥J aclmlies {4.6071 (4.6071 Net Increase In cash and cash equivalents Cash and $h equivalents at beginning of year Cash and cash equlvalents at end of year 85,720 178.913 39.059 139,854 264.633 178,913 The notes on pages 11 10 23 form part of thes• finaft¢ial stat•m•*)ts. 10
Hartlepool Citizens Advice Bureau Company Limited by Guarant•e Notes to the Financial Statements Year ended 31 March 2022 General infomiati¢)n The charity is a public benefft entity and a Fffiate company limited by 9uarantee. registered in England and Wales and a registereo charity in England and Wales. The address of the registered Offi is 87 Park Road, Hartbep. TS26 9HP. Slatem•nt of compliance These finan¢Eal statements have been prepared in c(Nmpliance with FRS 102. The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Slandar(J applicable in the UK Republic of Ireland {FRS 102} (Charities SORP IFRS 10211 and the Compan$ Act 201. Accountlng poll¢les Basls of preparatlon The financial statements have been prepared on the historical cost basis. as modified by the revaluation of certain financial assets and Iwbdibes and investment prrtIeS rneasud al fair value through income or expendilure. The financial statements are preparetl in sterling. lch is ts I¢1)no1 currency of the entity. Going concern There we no malerial uncertainties atrt tr tharitys ablty to ¢(tinUe. Judgernents and key sources of estimation uncertainty The preparati of the financial slalemenls requires management to make iudgemenls, estimates and assumptions that affect the amounts rted. These estimate5 and judgements are continually reviewed and are based on experience and other factors. including expectations of future events that are bdY&ved to be rea$(ble under the circumstances. Fund accounting Unrestricted funds are availatAe for use at Ihe discretion of the trustees to fvrther any of the charilrfs purposes. Designated I1$ are unrestricted fur#Js earmarked by the tnJstee5 for particular future project or comfflitmenl. Restricted funds are subJ"ecled to restricb.fs on their expenditure declared by the ¢nor or through the terms of an appeal. aTrJ fall t0 one of tr*0 SUasses.. restricted income funds or endowment funds. 11
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Notes to the Financial Statements (confjntxd) Year ended 31 March 2022 Accounting poli¢ies (Conlh Incoffling res¢)u8$ All incoming resources are incbJded in the stslement of finanu81 activitses then entitlement has passed lo the charity.. it is probable that the economi benefrts associated with the transaclion will ow lo ts tharity and the amount can be reliaNy measured. The folk)wing pdicEs are applied to path"cular categories of income.. income from donatths or grants is recognised ththen there is ev#Jence of entitlement to the gift, recpt is probable and its amount can be measured relvably. legacy income is recognised when receitrt is [able and enlitlemenl is eslablished. income from donated goods is measured at the fair value of the gooas unless Ihrs is impractical to measure reliabty. in which case the value is ¢Jerived frcrfn the cost lo the donor or the esb"maled resale value. Donated facdrtie5 ar ser¥ices are recoynised in the accounts when received rf the value can be reliatrAy measured. No amounts are included for the conlribubon of genera v(4unteets. income from conlracts for the SLJpply of services is rec(NJnised 7th the delivery of the contracted service. This is c4assffjed as unrestricted funds unless there is a contractual requirement for il to be spent on a partiwlar purpose and returned if unspent. in which case it may be regarded as restricted. Resources •xynded Expendiiure is recc3nised on an accrua15 ba5 a5 a liabilrty is incurred. Expenditure ncludes any VAT which cannot be fully recovered. a1 is dassified under headings of the statement of financial acb'vities to which it relales: expenditure on raising funds includes the c051s of all fundraisir¥J activibes, events, rton- haritable tradiThJ acts"vitses, aThJ the sale of donated goods. expenditure on tharilable actNibes includes all costs incLtrrred by a charity in undertaking acts"wties that further tts chanlable aims tor the benefit of its beneficiaries. including those support costs and o)sts relating to Ihe govemance of the chanty ap1)tied lo charitable actiwties. other expenditure inckjdes all expenditure that is neither related to raisij funds ft)r the charity nor part of its expenditure on charitsbie aclivities. All costs are allocated to expendibJre categories reflectiNJ the use of the re$jf¢e. Direct costs attributable to a single acb.wty are albcated direcuy lo that acbvity. Shared costs are apportioned bets•n the activities they conth"tMJte to on a reasonabl&, justifiable and consistsnl basis. Tangible assets Tangibte assets are intlially recorded at cosL and subsequenuy stated at cost any accumulated depreciation and impairment losses. Any iangit4e assets carried at rgvalued amounts are Corded al the fair value al Ihe dale of f8valuatn less any subseqLFenl accumulated depreeokn.on and subsequent ac(yJrnulaled impairment bsses. 12
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2022 ¢ountlng polic1•8 {eon Tangible assets (wfttinu80) An increase in the carrying amcKfftt of an asset as a sU11 of a reVaation. is recc3nised in other reCniSed gains and losses. unless rt reverses a charge for impairmenl that has preV)USIY been recognised 8s expenditure %Mthin the ststement of financhal a¢ti¥ibes. A deeTease in the carng amount of an a5sel as a result of revaluation. is reccrfJnised in other recognised gains and losses. except to which il offsets any prev>Js revaluation gain. in which case the Ioss i8 shown within other recognised gains and losses on th6 statement of finarti ackn.vls. OtPrlatIOn Depreciation is calculated so as to write off Ihe cost or valuation of an assel. 18ss ils residual value. over the useful econ¢%nic life of Ihat asset as folbws.. Freehold prryerty Plant and machinery Equipmgnt 2% straight line 20% reliucing balance 20% reducing balance Defined contrib10Th plans Contributions to defined ctribUtion plans are recognised as an expense in the period in which the related service is promded. Prepaid eontn"butions are recognised as an asset lo the extent that the prepayment will lead to a reduction in fvture payments a cash refund. When contributions are r1 expected to be settled tlty within 12 months of the end of the reporting date in which the emFAoyees reThler the related servi, Ihe liability is measured on a discounted present value basis. The unwinding of disctyjnt is recoanised as an expense in the period in whith it arises. Limited by guarant•• Hartlewol Citizen Advlce Bureau is a c(npany Iwnited by guarantee arJ accordingly does nol have a share capital. Every member of the manY undertakes to C¢tribUte such amount 8$ may be require(I not exceeding £1 to the assets of the charitable c¢Jmpany in the event of its being wound up while he or she is a member. or within one year after he c* ceases to be a member. 13
Hartlepool Citizens Advice Bureau Company Limlted by Guarantee Notes to the Financial Statements 1contrndJ Year ended 31 March 2022 Donations and legaci•s Unrestricted Funds Restricted Total Funds Funds 2022 Donations Donations 5.498 5,498 Grants Citizens Advice - BWJ Energy Sawngs Nefvrk Ciiizens Advice -UC Help to Claim -Teiephone Energy Redress Stheme Warn Htymes Fund British Gas Energy Trust Sir James Knott Trusl National Lottery Community FurKI cen$ Advice- Debt AdVE Service Citizens Ad- Increasing Debt Adv Capai?ty Citizens Advice- Energy Adwce Prcgramme HartlepKJoI Borough Counal- Fuel Grants The Access to Justice Foundakn"on Humankind 3,500 55.980 19,781 11,629 63.571 15.000 46.480 106.694 32,959 21,705 40,0 18.725 24,633 466,155 55,980 19.781 11.629 63,571 15.O¢YJ 46.480 106.694 32.959 21.705 40.000 18,725 24.633 460.657 5.498 Unrestricted Funds Reslricted Total Funds Funds 2021 Donations Donalions 1,564 Grants Cib'zens AdCe- Big Energy SaMng$ Netwofk Cib"zens Advice- 819 Energy Samngs Week Cib'zens Advice- UC Help to C¢aim- Face-ltrFace Cibzens AdvirE-UC Help to Claim -Telephone Citizens Advice- HMPTIBEIS Energy Red$ Scheme Warn Homes Fund British Gas Energy Trust National Lottery Commuiyty Fund Citizens Advice- Debt Advi Semce Citizens Advice- IncreasiThJ Debl Adwce Capaiity Cib"zens Advice- Energy Advice Programme The Access to Justs'ce FouThJalion Humankir 2,500 3,000 40,955 15,000 4,458 15,987 12,548 17,586 38,747 108,338 17.806 20,400 9,336 19,668 327,893 40,955 15.(xXI 458 15,987 12.548 17.586 38.747 108.338 17.806 20.400 9,336 19.668 325.871 2,022 14
Hartlepool Citizens Advice Bureau Company Llmited by Guarantee Notes to the Financial Statements {coftVThndJ Year ended 31 March 2022 Charitabl• activiti•s Urwestricted Total Funds Unrestricted Total Funds Funds 2022 Funds 2021 General advice service Adult Advocacy Services 1.620 6.989 1,620 6,989 3.404 6.075 3.404 6.075 8.609 9,479 9.479 Othor trading aclivities unrestn.cted Total Funds Unrestricted Total Funds Funds 2022 Funds 2021 Other 2.550 2.550 Investment Income Unrestrithl Total Funds Unrestricted Total Funds Funds 2022 Funds 2021 Bank interest received 56 56 15
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2022 Expenditure on charllable activities by fund type Unrestricled FurKIs Restricted Totsl Fund$ Funds 2022 cItenS Advice. Increasing Debt Adwce Capaety Citi2ens Adwce- Debt Advice Service Citizens Adwce- UC Help lo Claim - Telephone Cits2ens Adwce- Energy Advice Prc•3ramme National Lottery Community Fund Humankind Energy Redress Scheme HMPTIBEIS Citszens Advice - Big Energy SavTngs Network Advocacy Service- Citizens Adwce middles Hartlepwl Bgh CcMJnl Fuel Grants Warm H¢)mes Fund British Gas Energy Trust HaeP1 Advocacy The Access lo Justice Flati 26,441 89.976 56.197 9.C67 38,717 26.441 89,976 56.197 9.067 38.717 26.554 16,269 6.183 3,500 132 34.517 12,954 60.376 5,465 18,905 405.253 16.269 6,183 3.500 132 34.517 12,954 60,376 la.5 5.597 399,656 Unrestricted FrS ReStrle(l Total Funds Funds 2021 Generalist Advice Cilize115 Advice- Increasing Debt Athe Capaiity Citizens Advice- Debt AdVe Serw Cityzens Adw¢e- UC Help to Claim- FaceptrtrFace Advice Citizens Advice- UC Help to Claim - Telephone Citizens Advice- Ener9y Athce Programme National Lottèry Community Fund Humankind Energy Redress Scheme Advocacy Service . Citvzens Ad Mi(hJlesbrwh Warm Homes Fund British Gas Energy Trust Haruepod Advocacy The Access lo Justice Fndation 1.437 1,437 11,823 88.137 11.823 88,137 40.559 15.263 10.022 36,837 22.463 17.201 40,559 15,263 10,022 36,837 22.463 17,201 277 12,958 13,962 4.309 9,353 284.601 277 12.958 13.962 4.309 9.353 6.023 278.578 17
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Notes to the Financial sLements Year ended 31 March 2022 10. Net in¢om• Net irK¢yme is staled after chargin[ed.ng>: 2022 2021 Depreciatim of langible fixed assets 9,695 9,321 11. Indep•ndenl examination lees 2022 2021 Fees payable to the independent examingr for: Independent eXaMinatn of the financial stalements 1,080 1.080 12. Staff costs The total staff costs and employee benefits for the retM)rting periryJ are analysed as fOlws.. 2022 2021 Wage5 arHJ salaries Social security costs Em 0Yer contributions to wsi(m aS 265.577 15.280 3,257 284,114 194.331 12,292 2,681 209.304 The average head count of ern0 during the year was 1412021.. 131. The average number of fulktim8 equlvant employees during the year is anal1 as follows.. 2022 No. 2021 No. Minagement & administrat Chafitable actimties 11 10 14 13 No employee recetved emfv benefits of more than £60.0(XJ during the &Ear {2021: Nill. 13. Trustee remuneration and pens$S No remuneraticffi other benefits from empW)ent with chanty or a related entity were received by the trustees. 17
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Notes to the Financial SLilements (et)nknt*dJ Year ended 31 March 2022 1& Tangible Ilx•d assets Freehold Plant WKI prtyety machinery Equipment Total Cost Al 1 April 2021 Addition5 28,835 69.004 4.607 507.779 4.607 At 31 March 2022 409.940 28,835 73,611 512.386 DÈprè¢latlon At 1 April 2021 Charge for the year At 31 March 2022 171.984 8,199 180.183 28.669 47 64.687 1.449 66,136 265,340 9,695 28,716 275.035 Carrying amount At 31 Mar¢h 2022 229.757 119 7.475 237,351 Al 31 March 2021 237.956 4.317 242.439 15. Debtors 2022 2021 PrepayThenls 8ThJ accrued income 32.765 39,242 16. Creditors: amounts falling due within one year 2022 2021 Accruals and deferred incx)me Othei crodilors 4.06B 1,002 1.980 1.002 2.982 5.070 17. Penslons and t)ther post retir•meTrt benefrts Dlfied Contribution plans The amount recognised in income or exFendilure as an expense in relalKJn to defined ontributyon an$ was £3.257 {2021: £2.681). 18
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2022 18. Anatysis of charitable funds Vnrestricted funds At 31 March 2022 1 April 2021 Income Expenditure Transfers Generaltst A¢Jwce Hartlepool Advocacy Middlesbrough Advocacy Fixed Assets- Fixtures & FingS Redundancy Fund 173.372 9,674 6.801 52.454 {1.336) 235,500 15.465) {132) 156) 3.932 25.000 3.662 7,594 25,000 268,094 202.304 16,663 (5.5971 54,724 Al 31 March 2021 1 2020 Income Expenditure Transfe Generalist AdMce Hartlepool Advocacy Middlesbrough AdV0cy Fixed Assets- Fixtures & Fittings Redundancy Fund 120.780 5.482 5.132 (1.4371 (4.3091 48.547 {823) 173.372 943 {277) {666) {1.673) 3,932 25.000 25.000 151.385 11.557 {6.023) 45.385 202.304 Generalisl Advi¢e The general reserve reprewts the free fur1$ of charity are not desuqnaled for particular purposes. Fixed Assets - Fixtures & Fitting$ Fixlures and fith.ngs preseTrt the net boc* value of office equipment and fixtures & fittiThJs. Redundancy Fund The Redundancy Fund has been desiynaied for future redun(lan¢y costs for long serving eMOyeeS of the Bufeau. 19
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2022 18. Anatysis of charitabl• fvnds Rgstricttd funds At 1 April 2021 Al 31 March 2022 IrKome ExpendibJre Transfers Cilizens Advice- Incieasing Debt advice Capacity Citizen Advice- Debt Advice Serw Building Fund Citizens Advice - Ener¢Jy Advice Programme Citizen Advice- UC Hdp to Claim - Telephone Nabonal Lottery Cornmunily Fund Humankind Energy Redress Scheme Citizens Advice - Big Energy Savings Netsyork Warm Homes Fund British Gas Energy Trust The Access to Justice Found8tion Citizen Advu- HMPTIBEIS Haruepool 8orough Council Fuel Grants Sir James Knott Trust 5.983 32.959 (26.3401 112.602} 106.694 (89.9761 {18,718) {8.199) 237,956 229.757 21,705 I9.7) 112.638) {56.197> 1572) 1.910 46.480 24.633 {38.717} (26,5541 {1,5931 875 8,080 19.781 {16.269} 1983) 2.529 13.500) {12,9541 160.3761 11.629 63.571 1.325 {wJi 3.624 6.219 18.725 {18.5) (6,284) 2.284 40.0(K) 15.0(M) (34,5171 (5.4831 15,000 255,308 460.657 1399.6561 154.7241 261.585 20
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2022 18. Analysis of charitable funds (¢tintuioJ At 31 M8rch 202 At 1 Awl 2020 IoMe Expendilure Transfers Citizens Adwce- Increasing Debt advice Capacity Cilizen AdvKe- Debt Advice SeThice Buibjing Fund Cilizens Ad¥Tce- Enwgy Advice Programme Citizen Advice- UC Help to Claim- Face¥lopF3ce Citizen AdvKe- UC Help to Claim- Teleph(e Nats"onal Lottery Communty Fund Humankind Energy Redress Scheme Citizen Advice- Bi9 Energy Saving5 Week Citizens Advice- B Energy Savings Netyrk Joseph Rowntree Foundation W8mi Homes Fund 8filish Gas Energy Trust The Acce5S to Justice Foundation Citi'zen Advice- HMPTIBEIS 17.806 (11.823) 5.983 108.338 (88.137) 120,2011 {8.1991 246,155 237,956 20.4tM] (10.022) 110,3781 656 40.955 140.559) (2631 789 15,OLh) 115.263) 263 38.747 19.668 136.837) (22.463) 1.910 1.046 3,841 15.987 (17.201) 1214 3.OCK) {3.0} (2.5001 1.710 11,7101 16281 12.548 17.586 (12.958) {13.962) 3.624 9,336 {9.353) 17 4.000 255.308 253.4¢XI 325.871 (278.578) (45.385} 21
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2022 18. Anatysis of charitablo lunds (111 Universal Credit Help to Claim This semce is funded by the Department of Work and Pensions and provKles hdp and supFort with online daims for Universal Credit. Eneregy thice Programme This service is furKled by energy suppliers via Ofgem and wovllles a range of energy related to local consumets. ces$ lo Justice Foundation The Foundation provhled funding for our Teleptr#Th Advice Sene and also a Libganl in Person Support Service. The Debt Advice Servic• The Debt Advice semce prowdes compTehen5ive falOlaCe debt advice support for dienls who are in personal debt. The Money Affvice and Pensions Semce provide funding for thi$ service and they contract wilh Citizens Advice in tum then fund trxal offiees. 19. Analysis of net assets between funds Unrestricted Funds Restricted Total Funds Fund5 2022 Tangible red assets Current assets Creditors less than 1 year Net assets 7.594 265.570 (5,070) 268,094 229.757 31.828 237,351 297,398 15,0701 529.679 261.585 unrestn.ded Fund$ Restricted Totsl Funds Fun(Is 2021 Tangible red assets Cuffent assets Credilors less than 1 yEar Not assets 4.483 200.803 (2.9821 202.304 237.956 17,352 242.439 218.155 2,982} 457,612 255.308
Hartlepool Citizens Advice Bureau Company Limlted by Guarantee Notes to the Financial Slatements iconJnwd) Year ended 31 March 2022 20. Anatysls of Changes in net debt At 1 2021 Cash flows 31 Mar 2022 Cash at bank arKI in hand 178.913 85.720 264.633 23