2023-03-31-accounts

Contents
Company/Bureau Information	Page	1
Report ofthe Directors' and Trustees'	Pages	2to 6
Statement of Financial Activities	Page	7
Balance Sheet	Pages	8to 9
Notes to the Financial Statements	Pages	10to 17

					Unrestricted	Restricted		TotalFunds		Total Funds
			Note		Funds	Funds		2023		2022
								E
Incoming resources			1b
Income from:
Donations and legacies			2a		5,480			5,480		297
Income from charitable	activities:
Operation ofCitizens Advice Bureau			3		146,727	123,811		270,538		314,270
Investment income			2b		72			72
Total incoming resources					152,279	123,811		276,090		314,572
Resources expended
Expenditure on:
Raising funds										250
Expenditure an charitable		activities:
Operation ofCitizens Advice Bureau			5		153,626	128,586		282,212		340,743
Total resources expended					153,626	128,586		282,212		340,993
Net income/(expenditure)		for the year		(	1,347) (	4,775)	(	6,122)	(	26,421)
Transfers between funds				(	4,775)	4,775
Net movement in funds	for the year			(	6 122)		(	6,122)	(	26,421)
Reconciliation offunds
Total funds brought forward					92,436			92,436		118,857
Total funds carried forward					86,314			86,314		92,436

				As at		As at
			31st	March 2023	31st	March 2022
		Note	f	f
Fixed assets
Tangible assets
Current assets
Debtors and prepayments		9	5,279		9,084
Cash at bank and in	hand	10	123,038		111,907
Total current assets			128,317		120,991
Liabilities
Creditors: Amounts	falling due within
one year		11	42,003		28,555
Net current assets				86,314		92,436
Total assets less current	liabilities			86,314		92,436
Creditors: Amounts	falling due after
more than one year		12
Net assets				86,314		92,436
The funds ofthe charity		14
Unrestricted funds
General funds
Designated funds				86,314		92,436
Restricted funds
Total charity funds				86,314		92,436

2	Income from donations and investments	Income from donations and investments	Income from donations and investments	Income from donations and investments	Income from donations and investments
						Unrestricted		Restricted		2023 Tota	I	2022 Total
						E				E		E
	a)	Voluntary income: General	donations			5,480				5,480		297
	b)	Investment income: Bank interest					72			72
3	Income from charitable activities
						Unrestricted		Restricted		2023 Total		2022 Total
		Fareham Borough Council:
		General				120,000				120,000		120,000
		Hampshire County Council				8,054				8,054		50,924
		Citizens Advice Hampshire:
		Healthwatch										2,500
		Gambling Support										908
		Kickstart										1'I,087
		Hampshire and Isle ofWight
		Community Fund										5,150
		Grant - Universal Credit										35,018
		Outreach							9,970	9,970
		Grant - Tesco/Groundwork	Covid		Fund							1,000
		Grant - Local Solutions						18,540		18,540		17,500
		Grant - BEISAdviceline										8,800
		Grant - CA MAPs Money Advice						37,892		37,892		51,794
		Grant - Other Fundraising					363			363		232
		Grant - Windrush Compensation			Scheme							390
		Grant - The National Lottery						52,409		52,409		1,524
		Grant - Communities Against		Cancer					5,000	5,000
		Give as you live funding										250
		Home and Well Project										1,020
		Other income				18,310				18,310		6,173
		Total income from charitable		activities		146,727		123,811		270,538		314,270
		All income in the prior year	was unrestricted			except	for the	following	grants:
												2022 Total
												f
		Hampshire County Council										50,924
		Grant - Universal Credit										35,018
		Grant - Local Solutions										17,500
		Grant - BEISAdviceline										8,800
		Grant - CA MAPs Money Advice										51,794
		Other income										5,150
												169,186

4	Expenditure on raising funds	Expenditure on raising funds
					Unrestricted	Restricted	2023 Total	2022 Total
	Incurred seeking grants							250
5	Expenditure on charitable	activities
					Unrestricted	Restricted	2023 Total	2022 Total
					f	E	F	E
	Salaries 8 national insurance		(note 7)		112,797	'I20,354	233,151	282,294
	Travelling expenses				1,018	1,389	2,407	908
	Recruitment costs							519
	Training				360		360	988
	Rent				11,000		11,000	11,021
	Repairs and renewals				1,337		1,337	8,902
	Postage and stationery				1,805	130	1,935	2,380
	Telephone				3,244	3,252	6,496	7,654
	Insurance				362	144	506	1,207
	Annual general meeting	costs			65		65	44
	General expenses				4,097	2,147	6,244	8,382
	Bank charges				'I08		108	96
	Photocopying				881		881	978
	Computer consumables	5 licence fees			1,195	1,170	2,365	4, 'I 05
	NACAB Information System				3,969		3,969	3,'I 81
	Accountancy and book-keeping			fees	10,562		10,562	7,980
	Access to support costs				826		826	'I04
	Total expenditure on charitable			activities	153,626	128,586	282,212	340,743
6	Fees paid for examination	ofthe	Financial Statements
							2023 Total	2022 Total
							E	F
	Independent examiner's	fees					1,098	'1,098
	Tax compliance fees						102	'I02
							1,200	1,200

	The average number ofemployees,	The average number ofemployees,	The average number ofemployees,	The average number ofemployees,	The average number ofemployees,	The average number ofemployees,	analysed	by function, was:	by function, was:
												2023 Total		2022 Total
												No.		No.
	Direct charitable			activities								8		13
	Management	and		administration								3		3
	Analysis ofstaff costs
												2023 Tota	I	2022 Total
												F		f
	Wages and salaries											218,997		265,003
	Social security		costs									'11,930		12,706
	Contributions		into employees'			defined contribution			pensions			2,224		4,585
												233,1 5'1		282,294
	No employee	received remuneration					ofmore	than	f60,000.
8	Tangible fixed assets
										Furniture	and	Office
										firrincis		ecCume	c	Total
										E				E
	Cost
	As at 1st April		2022 and 31st			March	2023			1,350		2,111		3,461
	~De preciation
	As at 1st April		2022 and 3'1		st	March	2023			1,350		2,111		3,461
	Net book value
	As at 1st April		2022 and 31st			March	2023
9	Debtors
												2023 Total		2022 Total
												E		E
	Grant debtor											1,500		500
	Other debtors													5,347
	Prepayments	and		accrued	income							3,779		3,237
												5,279		9,084
	All debtors are		recoverable		within one year.

10	Cash at bank and in hand
			2023 Total	2022 Total
			E	E
	Bank current account		75,411	64,333
	Bank deposit account		47,579	47,508
	Cash in hand		48	66
			123,038	111,907
1'1	Creditors - amounts falling due within one year
			2023 Total	2022 Total
			f	E
	Taxation and social security		4,756	5,285
	Pension costs		724	'I,538
	Other creditors		4,594	1,862
	Accruals and deferred	income	3'1,929	19,870
			42,003	28,555

lysis of	net assets between fund	s
			General	~Desi	csee	Restricted		Total
			funds	funds		funds		funds
			E			E
Tangible	fixed assets
Current	assets		42,003		86,314			128,317
Current	liabilities	(	42,003)				(	42,003)
Net assets					86,314			86,314

14	Analysis ofcharitable funds
	Analysis ofmovements in restricted funds
				As	at 1st	~lncomin	i~2c o' ~		Transfer		As at 31st
				~AOi	I 2022	resources	resources	between		funds	March 2023
	Restricted funds
	Hampshire County Council
	Grant - The National Lottery					52,409	55,654		3,245
	Grant - Communities Against Cancer					5,000	4,960	(		40)
	Grant - Loca I Solutions					18,540	16189	(	2	35'1)
	Grant - BEISAdviceline
	Grant - CA MAPs Money	Advice				37,892	41,793		3,901
	Grant -Outreach					9,970	9,990			20
	Total restricted funds					123,8'l 1	128,586		4,775
	Analysis ofmovements in unrestricted		funds
	Unrestricted funds
	General funds					147,255	142,480	(	4,775)
	Designated employee termination		fund		36,950	5,024					41,974
	Designated rent fund				3,667		917				2,750
	Leases				1,721		1,245				476
	Designated dilapidations	and
	closure cost fund				6,000		778				5,222
	Designated operating contingency
	fund				38,511		2,619				35,892
	Designated fund for seeking
	alternative premises				5,587		5,587
	Total unrestricted funds				92,436	152,279	153,626	(	4,775)		86,3'l 4
	Total funds				92,436	276,090	282,212				86,314

			Land and	Other		Land and	Other
			~Buildid s	Assets		~Buildin s	Assets
			2023 Total	2023 Tota	I	2022 Total	2022 Total
			E				E
Expiring	in less	than one year	11,000				189
Expiring	within	one to two years		413		11,000
Expiring	within	five years					413
Expiring	within	five to ten years