2021-03-31-accounts

Company/Bureau Information	Page	1
Report ofthe Directors' and Trustees'	Pages	2 to 7
Statement of Financial Activities	Page	8
Balance Sheet	Pages	9to 10
Notes to the Financial Statements	Pages	11to 17

				Unrestricted	Restricted	Total Funds		Total Funds
			Note	Funds	Funds	2021		2020
				f	E	E		E
Incoming resources			1b
Income from:
Donations and legacies			2a	167		167		1,128
Income from charitable	actvities:
Operation of Citizens Advice Bureau			3	130,912	122,897	253,809		178,458
Room hire								4,705
Investment income			2b	60		60		176
Total incoming resources				131,139	122,897	254,036		184,467
Resources expended
Expenditure on:
Raising funds								6,000
Expendi ture on charitable		actvi ties:
Operation of Citizens Advice Bureau			5	85,113	122,897	208,010		184,432
Total resources expended				89,113	122,897	208,010		190,432
Net income/(expenditure)		for the year		46,026		46,026	(	5,965)
Transfers between funds
Net movement in funds for the year				46,026		46,026	(	5,965)
Reconciliation offunds
Total funds brought forward				72,831		72,831		78,796
Total funds carried t'orward				118,857		118,857		72,831

				As at	As at
				31stMarch 2021	31stMarch 2020
			Note	8	E
Fixed assets
Tangible assets
Current assets
Debtors and prepayments			9	4776	3,271
Cash at bank and	in	hand	10	224,249	89,142
Total current assets				229,925	92,413
Liabilities
Creditors: Amounts		falling due within
one year			11	110,168	19,582
Net current assets				118,857	72,831
Total assets less current liabilities				118,857	72,831
Creditors: Amounts		falling due after
more than one	year		12
Net assets				118,857	72,831
The funds ofthe charity			14
Unrestricted funds
General funds
Designated funds				118,857	72,831
Restricted funds
Total chairty funds				118,857	72,831

3	Income from charitable acdvlVes	Income from charitable acdvlVes
					IJnrestricted	~estri	sd	2~021 To	020 Total
	Fareham Borough Council:
	General				120,000			120,000	122,227
	Hampshire County Council					37,544		37,544
	Citizens Advice Hampshire:
	Healthwatch				3,750			3,750	2,500
	Hampshire and Isle ofWight
	Community Fund				3,000			3,000	6,169
	Pension Wise								3,550
	Grant - Universal Credit					37,041		37,041	35,037
	Grant —Tesco/Groundwork	Covid		Fund				500
	Grant- Mental Health &Substance			Misuse		10,232		10,232	8,875
	Grant —Local Solutions					8,750		8,750
	Grant- BEISAdviceline					8,500		8,500
	Grant- CA MAPs Money Advice					20,830		20,830
	Grant - Other Fundraising				3,282			3,282
	Give as you live funding				300			300
	Home and Well Project				20			20
	Other income				60			60	100
	Total income from charitable		activities		130,912	122,897		253,809	178,458

penditure on charitable	actfv	fdes
			Unrsstri	~Restrict		2021 TotOI		0Total
Salaries & national insurance		(note 7)	54,021	g 104,725		f 158,746	f 141,708
Travelling expenses			350	640		990		4,265
Recruitment costs								124
Training			252			252		711
AHA South Hants access strategy costs
Rent			10,100	900		11,000		11,206
Repairs and renewals			713	9,446		10,159		4,101
Postage and stationery			2,087		30	2,117		3,916
Telephone			1,545	5,165		6,710		5,222
Insurance			693		72	765		899
Annual general meebng	costs							179
General expenses			6,247			6,301		1,513
Bank charges			65					95
Photocopying			405		160	565		1,893
Computer consumablss	8 licence fees		1,064	705		1,769		1,030
NACAB Information System			2,181	1,000		3,181		3,181
Accountancy and book-keeping		fees	3,949			3,949		3,162
Legal and professional fees			35			35
Access to support costs			1,406			1,406		1,192
Loss on disposal offixed	assets
Depreciation
Total expenditure on charitable			85,113	122,897		208,010	184,432
s paid for examination	ofthe Financial		Statements
						~22f	2 2	Tf
Independent examiner's	fees					1,098		1,004
Tax compliance fees						102		96
						12121		1,100

The average	number of empl	oyees,	analysed by f	unction, was:
					~221 Total	~2020 T		sl
					No.	No.
Direct charitable activities					9		8
Management	and administration				3		4
					12		12
Analysis of stafl' costs
					2021	202	To
							f
Wages and salaries					152,159	136,040
Social security costs					4,463		3,765
Contributions	into employees'	defined	contribution	pensions	2,124		1,903
					108748	141,708
No employee	received remuneration		of more than	f60,000.

8	Tangible ffxed a		sse	ts
								Qfftclt
								~mn
	Cost
	As at 1stApril		2020				1,350	1,534	2,884
	Additions
	Disposals
	As at 31st March			2021			1,350	1,534	2,884
	~regia 'on As at 1stApril		2020				1,350	1,534	2,884
	Charge for the		year
	Written out on		disposals
	As at 31st March			2021			1 350	1,534	2,884
	~N1 5
	As at 31st March			2021
	As at 1st April		2020
9	Debtors
									~22
								f
	Grant debtor							3,953	2,683
	Prepayments	and		accrued		income		823	588
								4,778	3,27 1
	All debtors are		recoverable			within one year.
10	Cash at bank and ln			hand
								021 Tf	2020 Total f
	Bank current account							176,711	42,142
	Bank deposit account							47,504	46,848
	Cash' in hand							34	152
								224249	89142
11	Creditors - amounts			falling due within one year
								2~021 To ai	2020 Total
									f
	Taxation and social security							3,815	1,887
	Pension costs							1,224	851
	Other creditors								473
	Accruals and deferred				income			105,129	16,371
								110188	19582

						G~ener	I	~Desi	n	RMthdlg f~		Total f~un s	Total f~un s
												K
Tangible fixed assets
Current assets						110,168		118,857				229,025
Current kabilities					(	110,168)					(	110,168)
Analysis ofcharitable	funds
Analysis ofmovements	in	restricted funds
						AseSALst A~n020		~Inc	in	0Ilol 9 ~OOUI		T~ran	fer	~sat 31s 8'
						f			f,	f		f		f
Restricted funds
Hampshire County Council								37,544		37,544
Grant- Universal Credit								37,041		37,041
Grant - Mental Health	&	Substance	Misuse					10,232		10,232
Grant - Local Solutions									8,750	8,750
Grant - BEISAdviceline									8,500	8,500
Grant - CA MAPs Money		Advice						20 830		20830
Total restricted funds								122,897		122,897
Analysis ofmovements	In	unrestricted		funds
Unrestricted funds
General funds								84,511		84,511
Designated empioyee	termination		fund			19,429			5,295					24,724
Designated rent fund						3,667								3,667
Leases						2,323				602				1,721
Designated dilapidations		and
dosure cost fund						6,000								6,000
Designated operating	contingency
fund														39,644
Designated fund for seeking
alternative funding						2,490		40611						43,101
Total unrestricted funds						72,831		131,139		85113				118857
Total funds						72,831		258,098		208010				118,857

			Notes t	o the	Financial Statement	s for the year ended 31stMarch 2021
14	Analysis of		charitable	funds	... conrrnue«
	Name of	unrestricted		fund	Description,	nature and purpose ofthe fund
	General fund:				These are the 'free	reserves' after allowing for all designated
					funds.
	Designated		funds
	Employee	termination		fund:	These reserves have been designated to meet the costs of
					redundancy in the	event ofthe bureau's closure.
	Rent fund:				Funds have been	set aside to cover four months rent on the
					premises in anticipation ofthe landlord being able to find
					a new tenant within	this period after the bureau has closed.
	Leases:				This is to cover the	termination costs for the leases relating to the
					telephone system	and photocopier.
	Dilapidations		and closure
	fund:				In the event ofthe	bureau's closure these funds will be used to meet
					the costs arising from closure.
	Operating	contingency:			These funds have	been designated to cover the cost ofany
					unforeseen expenses and accrued holiday pay for a period of four		months.
	Seeking alternative				These are funds set aside to enable the bureau to seek alternative		funding
	funding				for its future development.

			~L	Other	~Ln	Oiiter
			~Buildin	~sse s	~Bu din s	~ss ts
			2021 Total	2021 Total	2020 Total	2020 Total
Expiring	in less	than one year
Expiring	within	one to two years		189
Expiring	within	five years	11,000	413	11,000	602
Expiring	within	five to ten years