**COMPANY REGISTRATION NUMBER: 7645392 CHARITY REGISTRATION NUMBER: 1144118** 

# **Suffolk West Citizens Advice Bureau Company Limited by Guarantee Unaudited financial statements** 

**31 March 2021** 



## **Suffolk West Citizens Advice Bureau** 

## **Company Limited by Guarantee** 

## **Financial statements** 

## **Year ended 31 March 2021** 

||**Page**|
|---|---|
|Trustees' annual report (incorporating the directors' report)|**1-13**|
|Statement of financial activities (including income and expenditure account)|**14**|
|Balance sheet|**15**|
|Statement of Cash Flows|**16**|
|Notes to the financial statements|**17-24**|
|Independent examiner's report to the Trustees|**25**|





## **Suffolk West Citizens Advice Bureau** 

## **Company Limited by Guarantee** 

## **Trustees' annual report (incorporating the directors' report)** 

## **Year ended 31 March 2021** 

The Trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2021 

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) (as amended by Update Bulletin 1 published on 2 February 2016). 

## **Chair's report** 

At this time last year we reported that all our offices were closed and our services were being delivered by volunteers and staff working from home with no indication of when life would return to normal. We all know now that we shall never return to the “normal” we once knew. 

Our offices have started to re-open and face-to-face interviews have recommenced for our most vulnerable clients. Our client services have continued to be delivered by staff and volunteers working from home and our offices. It is pleasing to note that despite the suspension of face-to-face advice we have still managed to help more clients in 2020/21 than we did in 2019/20. The service has been delivered mainly by email and phone which has made us more accessible to our very rural community. 

All of this has been possible because of our people: our volunteers, staff and trustees who have risen to the challenge to meet the changes required head on. It has been no mean feat to transfer service delivery from five offices across West Suffolk to over 40 individuals’ homes. We as trustees and our clients have much to thank our volunteers and staff for. 

We would not have been able to continue to deliver the service during the pandemic without the support of our funders and in particular the District Councils, County Council, Clinical Commissioning Group and numerous project funders. As always thank you to them all. 

The pandemic has highlighted the extent to which certain sectors of the community are dependent on organisations like ours to give advice, and I am pleased to say we there for them all. 

My team of Trustees have continued to give me a level of support that is second to none. To them all I say a big thank you. 

## Chris Cadman 

Chair of the Board of Trustees, Suffolk West Citizens Advice Bureau 

**- 1 -** 



## **Suffolk West Citizens Advice Bureau** 

## **Company Limited by Guarantee** 

## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_ 

## **Year ended 31 March 2021** 

**Reference and administrative details Registered charity name:** Suffolk West Citizens Advice Bureau **Company registration number:** 7645392 **Charity registration number:** 1144118 **Registered Office:** The Risbygate Centre, 90 Risbygate Street, Bury St Edmunds, Suffolk, IP33 3AA. **Principal Places of Business** : Bury St Edmunds: The Risbygate Centre, 90 Risbygate Street, Bury St Edmunds, Suffolk, IP33 3AA. Haverhill: Haverhill House, Lower Downs Slade, Haverhill, Suffolk, CB9 9HB. Brandon: 9a Market Hill, Brandon, Suffolk, IP27 0AA. Mildenhall: Forest Heath District Council Offices, College Heath Road, Mildenhall, Suffolk IP28 7EY Newmarket: Foley House, Wellington Street, Newmarket CB8 0HY 

## **Trustees** 

The Trustees who served during the year and at the date of approval were as follows: 

Mr C Cadman (Chair) Mr V McDonald (Vice Chair, resigned 22[nd] October 2020) Ms M Porch (Vice Chair, appointed 22[nd] October 2020) Mr P Holland (Treasurer) Mr R Bolton Ms J Hall Mr W Hirst (Resigned 26[th] January 2021) Ms J Lancaster Mr K Lardner Mr M Simpkin Ms V Steele Mr W Walker **Management team** J Ballard (Chief Officer, retired 13[th] November 2020) C Eagles (Chief Officer, appointed 16[th] November 2020) J Ball (IT Manager) S Bradbury (Project Manager) J Chatt (Office Manager) T Howard (Business Development Manager) M Oakes (Advice Services Manager) 

**- 2 -** 



## **Suffolk West Citizens Advice Bureau** 

## **Company Limited by Guarantee** 

## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_ 

## **Year ended 31 March 2021** 

**Independent examiner** Mr S Cook MA FCA David Roberton & Co Chartered Accountants 84 Whiting Street, Bury St Edmunds, Suffolk, IP33 1NZ **Bankers** CAF Bank Limited. 25 Kings Hill Avenue, Kings Hill, West Malling, ME19 4JQ Saffron Walden Building Society. Saffron House, 1A Market Street, Saffron Walden, Essex, CB10 1HX. Cambridge and Counties Bank Limited. Charnwood Court, 5B New Walk Leicester, LE1 6TE. Cambridge Building Society Head Office, P O Box 232, Cambridgeshire, CB5 8FF. Nationwide Building Society. Nationwide House, Pipers Way, Swindon, SN38 1NW. 

**- 3 -** 



**Suffolk West Citizens Advice Bureau Company Limited by Guarantee** 

## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_ 

## **Year ended 31 March 2021** 

## **Objectives and activities** 

## **Aims and Principles** 

Citizens Advice West Suffolk provides free, independent, confidential and impartial advice to everyone on their rights and responsibilities. It values diversity, promotes equality and challenges discrimination. 

The charity provides information and advice to all who need it, but aims to target resources in more detailed help and casework to those who are least able to help themselves, whether due to language, mental health, age or disability, or short term difficulties such as homelessness or lack of money. 

We also work to improve the policies and practices that affect people’s lives, through representing unfairness and difficulties faced by clients, to those able to make a difference in law and procedures, in government or elsewhere.  Citizens Advice West Suffolk values their wide range of volunteers and recognises that they are the strength underpinning the organisation, and seeks to promote supported volunteering as a route to develop employability skills and confidence, leading to a healthier and stronger community. 

## **Objectives** 

The Trustees review the Charity’s Business Development and Operational Plans on a regular basis, and at least annually, to agree the achievements of the year and objectives for the following year. 

The main objective for the year ending 31st March 2021 was to continue to provide an efficient and effective advice and information service to the local community throughout the pandemic, and our activities were targeted to meet that purpose. The work was carried out by a team of volunteer advisers and specialists providing a predominantly telephone and email service with face-to-face appointments available for the most vulnerable clients when Government Covid restrictions allowed. The charity provided 14 key areas of advice: benefits, consumer, debt, education, employment, finance, health, housing, immigration, legal, relationship, tax, travel and utilities. 

In addition to generalist advice, specialist advice and casework was available: 

- Supported Advice Project providing focused support for clients with poor mental health; 

- Specialist Immigration advice including spousal visas, Leave to Remain, British Citizenship, financial requirements and the correct use of forms; 

- Specialist Welfare Benefit advice including form filling, mandatory reconsiderations and representation at appeals; 

- Specialist Employment advice including negotiations with employers and representation at Employment Tribunals; 

- Specialist Money advice to consider clients’ debt management options including debt management plans, bankruptcy, Debt Relief Orders and IVAs; 

- Specialist Child Support Agency advice providing support with maintenance payments and challenging decisions; 

- Specialist Consumer advice helping clients access refunds for faulty goods or miss sold goods; 

- Energy Advice Programme (EAP) that provides one to one advice on: getting the best price for your fuel; repaying fuel debts; energy efficiency measures such as loft and cavity wall insulation; and grants for fuel; 

- MS Society Project to provide specialist support for families affected by Multiple Sclerosis. 

**- 4 -** 



**Suffolk West Citizens Advice Bureau Company Limited by Guarantee** 

## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_ 

## **Year ended 31 March 2021** 

## **How Our Activities Deliver Public Benefit** 

Our main activities and who we try to help are described above. All our charitable activities focus on providing the advice people need for the problems they face and are undertaken specifically to provide public benefit. The Trustee Board have had due regard to the Charity Commission guidance on public benefit and have complied with the duty in section 4 of the Charities Act 2011. 

## **Contribution of Volunteers** 

The charity's success could not have been achieved without the hard work and dedication of volunteers and staff. The Trustee Board and senior management team recognise the tremendous contribution made by the charity's volunteers in advising the public and administering the service without which the service could not operate. Throughout 2020/21 the service employed 28 paid workers (16.16 FTEs) (2019/20: 29 paid workers, 17.98 FTEs), and was supported by 87 volunteers (2019/20: 118 volunteers). 

Volunteers represent the indispensable core of the service for without them, there would not be a Suffolk West Citizens Advice Bureau service. The volunteers contribute, on average, 35,570 hours per annum. This may be expressed as an annualised value of £702,476 (2019/20: £740,246). However, their value is inadequately expressed in monetary terms. Indeed, volunteers bring many skills to the service and very often the experience gained helps individuals return to full employment. During 2020/21 2 volunteers left to take up external work. 

## **Achievements and Performance** 

The key achievements of the organisation in 2020/21, in line with the Business and Development plan were: 

- Continuing to deliver a good quality advice service throughout the pandemic; 

- Upgrading all IT systems to allow for home working by volunteers and staff; 

- Improved phone service to help more clients; 

- 27 volunteers trained using the new virtual training programme; 

- 6,985 unique clients assisted; 

- 23,775 advice issues handled; 

- 24,097 individual activities; 

- 144 clients helped by the Supported Advice Team generating an income of £254,967 for clients; 

- £500,577 debt managed, with average debt of £13,173; 

- £3,149,584 awarded in Welfare Benefits through casework; 

- £174,237 of income generated for clients affected by Multiple Sclerosis; 

- 109 clients helped to save money with their energy costs and were provided with energy efficiency advice; 

- 480 food parcels issued; 

- 1,132 clients helped by the Help to Claim service; 

- Partnered with Suffolk LCA and two other charities to deliver the Suffolk Advice and Support Service (SASS) Covid telephone helpline for Suffolk County Council; 

- Developed a joint qualification with West Suffolk College to train young people to be advisers and improve their employability; 

- Worked with national Citizens Advice on the Increasing Debt Advice Project 

- Worked with Suffolk County Council to develop the new offices in Foley House, Newmarket; 

- Worked with West Suffolk Council to move to the new Mildenhall Hub; 

- Developed a monthly e-newsletter for staff and volunteers; 

- Continued a quarterly Suffolk newsletter to funders; 

- Maintained the Advice Quality Standard for quality advice; 

- In a follow-up client satisfaction survey 95.6% of clients said they would recommend the service they had received from CAWS. 

**- 5 -** 



**Suffolk West Citizens Advice Bureau Company Limited by Guarantee** 

## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_ 

## **Year ended 31 March 2021** 

## **Plans for the Future** 

A key priority for the Trustee Board for 2020/21 is to continue to develop a sustainable service that meets the needs of our clients during the Covid pandemic and the recovery phase. 

We will carry on with the work to diversify funding streams to increase our sustainability and enable us to build a service that is cost-effective. We will offer our funders value for money, whilst never compromising on the high quality service that our clients expect and deserve. 

There is a three-year Business Development Plan with detailed emphasis on the current year. The content of the plan is subject to review by the Trustees and is an agenda item at Trustee Board meetings. 

The specific focus this year will be to: 

- Work with the National Lottery to develop the Supported Advice Project to help clients with poor mental health; 

- Work with West Suffolk College to deliver the Youth Intervention Project providing young people with a qualification and employability skills; 

- Develop the virtual training offer so that training can be sold to other Local Citizens Advice; 

- Deliver year three of the Help To Claim project in partnership with Job Centre Plus delivering advice and support to new claimants of Universal Credit; 

- Deliver the Suffolk Advice and Support Service helpline in partnership with Suffolk Citizens Advice and the Local Authorities; 

- Work with Suffolk County Council; the Clinical Commissioning Groups and Suffolk Citizens Advice to ensure long term sustainable funding; 

- Recruit additional volunteers to allow for the expansion of the phone and email advice services; 

- Develop the skills and knowledge of the existing volunteers, Trustees and staff; 

- Improve the diversity of the Trustees and volunteers; 

- Develop Research and Campaigning within the organisation. Use client’s evidence to influence and change policies and practices at a local and national level with attention focused on the pandemic. 

## **Financial Review** 

The Notes to the Financial Statements are shown on pages 17-24. 

The key points are: 

Income in the year amounted to £617,566 (2020: £570,958) this included £238,458 (2020: £143,945) related to project restricted activities. 

Expenditure in the year amounted to £620,166 (2020: £636,703), the highest cost related to staff salaries for our 28 employed staff amounting to £459,330 (2020: £461,444). 

This resulted in a small deficit of £2,600 (2020: deficit of £65,745) when historical creditors were applied to the accounts at the year-end. 

## **Fundraising Activities and Principal Funding Sources** 

The principal funding sources were as follows: 

- West Suffolk District Council (39%) 

- Suffolk County Council (4.6%) 

- The Clinical Commissioning Groups (7%) 

- East Cambridgeshire District Council (3.7%) 

**- 6 -** 



**Suffolk West Citizens Advice Bureau Company Limited by Guarantee** 

## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_ 

## **Year ended 31 March 2021** 

In addition we received specific Covid support for IT funding from the National Lottery (6.2%) 

We also participated in national Citizens Advice projects funded by The Department of Work and Pensions and the Department for Business, Energy and Industrial Strategy that contributed 17.5% of total income. 

The Trustees extend their gratitude to our principal funders with whom we share many strategic objectives and who continued to support the core operating capacity of the charity. 

In addition, project-specific funding was received from the following: 

- Suffolk Community Foundation, 

- Fred Dannatt Trust, 

- Community Justice Foundation 

Funding was also received from the two local MS Society groups in Cambridge, Ely and Newmarket and Bury St Edmunds to support families affected by MS. 

The charity did not have any borrowings from either a provider of funding or other sources at the Balance Sheet date. 

## **Reserves Policy** 

The Trustees have reviewed the reserves of the charity. This review encompassed the nature of the income and expenditure streams, the need to match income with fixed commitments, the risks associated therewith and the nature of the reserves. 

The review concluded that: 

The charity is dependent on core fund providers to meet fixed annual commitments and other short-term fund providers for specific projects. 

The Trustees have reviewed the potential expenditure that could arise should a significant reduction in income be incurred and have determined that a free unrestricted reserves should be maintained at between three to six month’s budgeted expenditure. 

The Trustees are aware of the financial pressures experienced by our major funders and our dependence on them and have taken this into consideration in establishing the reserves policy. 

As at 31st March 2021 the total unrestricted reserves amount to £296,189 (2020 £321,268), although there is an element of designated reserves within this figure. This is within the noted optimum and therefore the Trustees consider that the position is under control and meets its objectives. The Trustees have continued to maintain a prudent approach to the management of the finances during the year. 

## **Designated Reserves** 

A proportion of unrestricted funds have been designated with the aim of ensuring the charity's sustainability by making provisions for the replacement of equipment, for fulfilling our contractual commitments, for maintaining our premises and moving if necessary. These currently amount to £117,894, as detailed in the notes to the financial statements. 

**- 7 -** 



**Suffolk West Citizens Advice Bureau Company Limited by Guarantee** 

## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_ 

## **Year ended 31 March 2021** 

## **Investment Activities** 

The charity's funds are spent on delivering and developing the free advice service to the local community. The reserves were held during the year in a Charities Aid Foundation bank current account, a Saffron Walden Building Society account, a Cambridge and Counties account; a Cambridge Building Society account and a Nationwide Building Society account. The charity does not currently hold any other material investments. 

## **Governance, Structure and Management** 

## **Governing Document** 

Suffolk West Citizens Advice Bureau is a charitable company limited by guarantee, incorporated on 24[th] May 2011: Company No. 7645392, Charity No. 1144118. The Company is governed under its Articles of Association. The charity’s objects are to promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress in particular, but without limitation, for the benefit of the community in West Suffolk and surrounding areas. In furtherance of its objects the charity has power to establish and conduct local Citizens Advice offices as centres to provide a free, confidential and impartial service of advice, information and counsel for the public. 

In the event of the company being wound up every member (including members who ceased to be members within one year prior to such winding up) would be required to contribute to the company's assets an amount not exceeding £1. At 31 March 2021, the company had 19 individual members (2020: 19 individual). 

Suffolk West Citizens Advice Bureau is also known and referred to as Citizens Advice West Suffolk. 

## **Trustee Recruitment and Appointment** 

Trustees are either initially co-opted by the Trustee Board and then elected to the Board at an Annual General Meeting within three years of co-option or, alternatively, elected directly at an Annual General Meeting. Any election lasts for three years by which time the Trustee can be re-elected. 

Trustees, who are also directors of the company, are elected from the local community and must either reside or work in West Suffolk or the surrounding area. A formal interview process is followed for all applicants with an interview panel comprising of three Trustees or Chief Officer. References are taken for all new Trustees. A separate process agreed by the Trustee Board is followed for the election of the Chair and any Observers nominated from local authorities. 

## **Trustee Induction and Training** 

New Trustees are briefed on their legal obligations under charity and company law, the content of the Articles of Association, the committee and decision-making processes, the Business Development Plan and recent financial performance of the charity. They also meet key employees, volunteers and other Trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the understanding of their role. 

## **Appraisal of the Trustee Board** 

The Trustees conduct an annual performance appraisal using a Citizens Advice template. Action is taken on any areas under performing to ensure the Trustee Board conforms to best practice. 

**- 8 -** 



**Suffolk West Citizens Advice Bureau Company Limited by Guarantee** 

## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_ 

## **Year ended 31 March 2021** 

## **Organisational Structure** 

The Trustee Board is responsible for setting the strategic direction of the organisation and the policy of the charity. The Trustees carry ultimate responsibility for the conduct of Citizens Advice West Suffolk and for ensuring that the charity satisfies its legal and contractual obligations. Trustees meet monthly, and delegate the day-to-day operation of the organisation to a paid Chief Officer. 

The Trustee Board has assigned responsibilities amongst the Trustee group to allow workload to be shared and to give a clear point of contact for senior staff. The Trustee Board is independent from management. A register of members' interests is maintained at the registered office and is available to the public. 

All Trustees and key employees are required annually to declare they are a "fit and proper person" to be involved in the running of a charity. 

The Trustee Board has six committees: Operations; Finance, Governance, Nominations, PR and Funding and Property. 

Each committee reports to the Trustee Board. 

## **Operations** 

The committee meets monthly ahead of each Trustee Board meeting and is responsible for: 

Addressing any issues that need detailed discussion prior to presenting to the Trustee Board. These include finance, infrastructure, property issues, contracts and strategy. 

The Committee does not have any decision-making powers other than in exceptional circumstances. The Trustee Board fully ratifies any decisions made under these arrangements. 

Membership: Chair, Vice Chair, Treasurer and Chief Officer 

## **Finance** 

The committee meets monthly and is responsible for: 

Monitoring the financial position, project funding review and provide an overview and where applicable a detailed report to the Operations committee and Trustee Board. 

Establishing detailed financial control procedures to ensure continual awareness of changes in the financial position. 

Make any recommendations to the Trustee Board. 

Membership: Vice Chair, Treasurer, Chief Officer, Office Manager and representative from accountants. 

**- 9 -** 



**Suffolk West Citizens Advice Bureau Company Limited by Guarantee** 

## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_ 

## **Year ended 31 March 2021** 

## **Governance Review** 

The committee meets twice a year and is responsible for: 

Ensuring that CAWS and the Trustee Board has effective Governance leadership. 

Reviewing and analysing governance structures, policies, procedures to ensure their fitness for purpose. 

Ensuring organisational aims are delivered effectively and sustainably, 

Ensuring that CAWS provides strategic leadership in line with its aims and values. 

Ensuring effective control, delegation, risk assessment and management systems are subject to regular review. 

Making recommendations for improvement to the Trustee Board. 

Membership: Chair, three Trustees – (one to be elected as chair) and Chief Officer. 

## **Nominations** 

The committee meets twice a year and is responsible for providing recommendations to the Trustee Board in respect of the following: 

Establishment of diversity objectives and communication to staff and volunteers. 

Development of criteria and procedures for the appointment of Trustees 

Complete an annual review of skills, experience and diversity of Trustees 

Annual review of staff salaries including benchmarking 

Make any recommendations to the Trustee Board. 

Membership: Chair, three Trustees – (one to be elected as chair) and Chief Officer. 

## **PR and Fundraising** 

The committee meets monthly and is responsible for: 

Improving the public relations of CAWS and demonstrating value to funders; 

Utilising communication methods such as events, websites, press and local radio to bring awareness of the organisation and the help it provides to the people in need. 

Network with potential funders including local business, local councillors to encourage support for the organisation. 

Membership: Vice Chair, three Trustees – (one to be elected as chair) and Business Development Manager. 

**- 10 -** 



**Suffolk West Citizens Advice Bureau Company Limited by Guarantee** 

## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_ 

## **Year ended 31 March 2021** 

## **Property** 

The committee meets quarterly and is responsible for: 

Ensuring CAWS offices are maintained to a good standard and comply with appropriate legislation relating to health and safety. 

Ensuring health and safety checks are completed at least annually. 

Ensuring adequate and appropriate insurance cover is in place and review each office cost effectiveness at least annually. Establish clear guidelines for negotiations with landlords and complete review of all contracts. 

Make recommendations to the Trustee Board 

Membership: Chair, Vice Chair, other Trustees and Chief Officer 

## **General Data Protection Regulation (GDPR)** 

Citizens Advice West Suffolk follows the seven principles of GDPR and this is subject to on-going overview by the Chief Officer and one of the Trustees who is responsible for oversight and provides updates to the Trustee Board. 

## **Related Parties** 

Citizens Advice West Suffolk is a member of Citizens Advice, the national association for the Citizens Advice service. With effect from April 2015 Citizens Advice Bureaux became known as Local Citizens Advice (LCA) and Suffolk West Citizens Advice Bureau became known as Citizens Advice West Suffolk (CAWS). The charity also cooperates and liaises with many other advisory services, local charities, trusts and social services departments on behalf of clients. 

## **Audit process** 

The charitable company is annually audited by Citizens Advice using a Performance and Quality Framework. Every three years the LCA receives a full audit to ensure compliance with the Advice Quality Standard (AQS) and the Money Advice Service Debt Advice Quality Framework (MASDAQF). 

The Red/Amber/Yellow and Green (RAYG) scoring system is used to mark each of the five key areas: 

- Quality of Advice Assessment; 

- Client Experience; 

- People Management; 

- Leadership; 

- Financial Health Monitoring. 

Quality of Advice Assessment - every quarter the LCA self-assesses a selection of cases which are then checked by a Citizens Advice auditor for the quality of the self-assessment and quality of advice. 

Client Experience - a selection of clients is contacted by email or text after the advice process to assess their satisfaction with the service and the advice provided. 

**- 11 -** 



**Suffolk West Citizens Advice Bureau Company Limited by Guarantee** 

## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_ 

## **Year ended 31 March 2021** 

People Management - an annual survey is sent to all staff and volunteers to ask people about their experiences, identify what's working well and see where improvements can be made. 

Leadership - the Trustees annually self-assess how well the charity is run and whether it is delivering good quality services. The self-assessment is checked by an auditor from Citizens Advice. 

Financial Health - quarterly financial reports are provided to Citizens Advice which are assessed against the budget and the Reserves Policy. A comparison is provided against LCA in the family group. 

In February 2021 the charity had its second year audit and is continuing to score green in all five areas. 

## **Risk management** 

The Trustees have reviewed their procedures considering corporate governance guidance contained within the Statement of Recommended Practice 'Accounting and Reporting by Charities'. Organisational risk is assessed within the Business Development Plan. The plan considers potential changes to the environment in which the charity is working and highlights how these could impact on its services. The organisation faces a range of operational risks and the key to successful risk management is to identify potential risks, the likelihood of them occurring and then mitigate their impact. The Risk Register is a formal statement of the charity's risk management strategy and how the impact of potential risks can be minimised. Identifying the risks is an important element of risk management and has been given detailed and careful consideration. 

Suffolk West Citizens Advice Bureau's objectives, its internal organisation and the environment in which it operates are continually evolving and as a result, the risks it faces are not constant. Organisational success derives, in part, from successful risk taking and so the purpose of internal control is to help manage and control risk appropriately rather than to eliminate it. 

The following measures will help minimise the risks: 

- The Trustee Board recognises its role as the ultimate authority on the governance of the organisation and the management team and staff recognise that they operate with delegated authority; 

- Effective appraisal and supervision of the Chief Officer and management team; 

- Staff awareness of sources of funding and the consequences arising from any failure to deliver services in line with grant agreements and contracts; 

- The effective use of probationary periods; staff and volunteer supervision and appraisal; and policies to promptly identify and deal with issues of concern; 

- Regular case sheet checking; Independent File Reviews and training to ensure quality; 

- Regular review and analysis of statistics to ensure targets are met; 

- Maintaining good relationships with funders to identify potential funding opportunities and challenges; 

- Ensuring adequate financial reserves; 

- Monthly financial monitoring against annual budget; 

- Good communication between volunteers, staff, the management team and the Trustee Board; 

- Maintaining independence and political neutrality to avoid conflict of interests. 

**- 12 -** 



## **Suffolk West Citizens Advice Bureau** 

## **Company Limited by Guarantee** 

## **Notes to the financial statements** _**(continued)**_ 

## **Year ended 31 March 2021** 

## **Statement of Internal Control** 

The Trustee Board oversee the information security of all the personal information that is processed, including the personal information of our clients, staff, funders and strategic partners. Suffolk West Citizens Advice Bureau hold joint responsibility for client data that is held in our case management system with the national Citizens Advice Service. An information assurance management team exists to ensure the confidentiality, integrity and availability of all personal and sensitive data is maintained to a level which is compliant with the requirements the General Data Protection Regulation and Data Protection Act 2018. 

## **Independent examiner reappointment** 

A resolution to appoint Mr S Cook of David Roberton & Co as independent examiner will be proposed at the next meeting. 

## **Small company provisions** 

This report has been prepared taking advantage of the small companies' exemption of section 415A of the Companies Act 2006. 

The Trustees' annual report was approved on 20[th] October 2021 and signed on behalf of the board of Trustees by: 

P Holland (Treasurer) Trustee 

**- 13 -** 



## **Suffolk West Citizens Advice Bureau Company Number 7645392 Charity Number 1144118** 

|**Suffolk West Citizens Advice Bureau**<br>**Company Number 7645392**||
|---|---|
|**Charity Number 1144118**<br>Notes<br>**Income and endowments from:**<br>Donations and Gifts<br>Other Income<br>Activities in furtherance of the charity's<br>objects<br>Local government grants<br>Other Grants and income<br>Bank interest<br>**Total income and endowments**<br>**Expenditure on:**<br>Charitable activities<br>Bureau operating costs<br>5<br>Management and administration<br>6<br>**Total expenditure**<br>**Net income/(expenditure) before transfers**<br>Transfers between funds<br>Transfer of funds from Newmarket<br>**Net movement in funds**<br>Fund balances brought<br>forward from 31st March 2020<br>**Fund Balances carried**<br>**forward at 31st March 2021**<br>4|**Statement of Financial Activities**<br>**(Including an Income and Expenditure Account)**<br>**For the Year Ended 31st March 2021**<br>**Unrestricted**<br>**Restricted**<br>**Total**<br>2020<br>**Funds**<br>**Funds**<br>**Funds**<br>794<br>0<br>**794**<br>6,024<br>12,491<br>0<br>**12,491**<br>33,671<br>364,494<br>0<br>**364,494**<br>383,284<br>118,790<br>119,668<br>**238,458**<br>143,945<br>1,329<br>0<br>**1,329**<br>4,034|
||**497,898**<br>**119,668**<br>**617,566**<br>570,958|
||0<br>0<br>**0**<br>0<br>485,408<br>124,343<br>**609,751**<br>622,415<br>9,441<br>974<br>**10,415**<br>14,288|
||**494,849**<br>**125,317**<br>**620,166**<br>636,703|
|||
||**3,049**<br>**-5,649**<br>**-2,600**<br>-65,745|
||-28,128<br>28,128<br>**0**<br>0<br>0<br>0<br>**0**<br>199,962|
||**-25,079**<br>**22,479**<br>**-2,600**<br>134,217|
||321,268<br>0<br>**321,268**<br>187,051|
||**296,189**<br>**22,479**<br>**318,668**<br>321,268|



All the above results are derived from continuing activities. All gains and losses recognised in the year are included above. 

**- 14 -** 



## **Suffolk West Citizens Advice Bureau Company Number 7645392 Charity Number 1144118** 

## **Balance Sheet 31st March 2021** 

## **As at 31st March 2021** 

As at 31st March 2020 

|Notes<br>**Fixed Assets**<br>Tangible Fixed Assets<br>15<br>**Current Assets**<br>Debtors and prepaid expenses<br>8<br>Cash at bank and in hand<br>9<br>**Creditors: amounts falling**<br>**due within one year**<br>10<br>**Net Current Assets**<br>**Total Assets less Current Liabilities**<br>**Funds:**<br>Unrestricted<br>Restricted<br>**Total Funds**<br>4|12,219<br>392,634|**2,297**<br>**404,853**<br>**-88,482**<br>**316,371**<br>**318,668**<br>**296,189**<br>**22,479**<br>**318,668**|42,762<br>324,668|4,342<br>367,430<br>-50,504|
|---|---|---|---|---|
||||||
|||||316,926|
|||||321,268|
|||||321,268<br>0|
|||||321,268|



The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act. 

The directors acknowledge their responsibilities for: 

- (i) ensuring that the company keeps proper accounting records which comply with section 386 of the Act, and 

- (ii) complying with the requirements of the Companies Act with respect to 

accounting records and the preparation of accounts. 

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS 102 SORP. 

These financial statements were approved by the trustees and authorised for issue on 20[th] October 2021 

and are signed on their behalf by: 

P Holland Treasurer Company number 07645392 

**- 15 -** 



## **Suffolk West Citizens Advice Bureau Company Number 7645392 Charity Number 1144118** 

## **Statement of Cash Flows For the Year Ended 31st March 2021** 

|Notes<br>**Cash flow from operating activities**<br>17<br>**Cash flow from investing activities**<br>Payments to acquire tangible fixed assets<br>Interest received<br>**Net cash flow from investing activities**<br>**Net increase/decrease in cash and cash equivalents**<br>**Cash and cash equivalents at 1st April**<br>**Cash and cash equivalents at 31st March**<br>**Cash and cash equivalents consist of:**<br>Cash at bank and in hand|**2021**<br>2020<br>**84,093**<br>160,501|
|---|---|
||-17,456<br>-12,233<br>1,329<br>4,034|
||**-16,127**<br>-8,199|
||**67,967**<br>152,302<br>**324,668**<br>172,366|
||**392,634**<br>324,668|
|||
||**392,634**<br>324,668|



**- 16 -** 



**Suffolk West Citizens Advice Bureau Notes to the Financial Statements For the Year Ended 31[st] March 2021** 

## **1. Accounting Policies** 

## **General information and basis of preparation** : 

Suffolk West CAB is a charitable company registered in England. Its address is given in the charity information on page 2. It operates Citizens Advice Bureaux for the benefit of the community in West Suffolk and surrounding areas. 

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)-(Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to the accounts. 

## **Income** : 

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Grants receivable:  Revenue grants are credited as incoming resources when they are receivable provided that conditions for receipt have been complied with. Voluntary income:  All voluntary income which is received by way of donations, gifts and fundraising events is included as income on receipt. 

## **Expenditure:** 

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. It is allocated between; 

Expenditure incurred directly to the fulfilment of the charity’s objectives; Expenditure incurred directly in the effort to raise voluntary contributions; Expenditure incurred in the management and administration of the charity. 

Any expenditure which cannot be specifically identified as direct charitable expenditure or fundraising expenditure is included in the management and administration function of the charity. 

## **Pensions:** 

Employer contributions are made through a group policy with Standard Life; this is an historic pension arrangement and no longer offered to staff.  Personal contributions are not deducted from staff pay, but members of staff make individual arrangements for direct debits with Standard Life. 

There is an anniversary review in April of each year including a review of employer contributions. 

The bureau’s staging date for auto-enrolment was in May 2017, and NEST became our main pension provider into which staff are automatically enrolled if eligible, with employee deductions from pay. 

**- 17 -** 



**Suffolk West Citizens Advice Bureau Notes to the Financial Statements (Continued) For the Year Ended 31[st] March 2021** 

## **Accounting Policies (Continued)** 

## **Leases:** 

Rentals paid under operating leases are charged against income as incurred. 

## **Office Refurbishment and Equipment** : 

Expenditure on office refurbishment and equipment with a value below £1,000 is charged against revenue when incurred. Items over £1,000 are capitalised and depreciation is charged at 20% per annum straight line. 

## **Capital Purchases** : 

New items of equipment over £1,000 will be capitalised and fully depreciated within the year of purchase, which is a change of policy agreed by the trustee board during 2016, allowing the bureau to spend funds from the new Capital Investment Fund when available, given the potential uncertainty of bureau funding from year to year. 

## **Fund Accounting** : 

General funds are unrestricted funds which are available for use at the discretion of the trustees in the furtherance of the general objectives of the charity and which have not been designated for other purposes. 

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular projects having regard to the nature of funding and costs associated with providing services or completion of the project.  Any surpluses or deficits are transferred to nondesignated unrestricted funds or met from non-designated unrestricted funds on cessation of the service or completion of the project. The aim and use of each designated fund is set out in the notes in the Trustee’s Report on page 6. 

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.  The aim and use of each restricted fund is set out in the notes to the financial statements. 

## **2. Grants** 

In accordance with SORP recommendations, grants receivable before 31[st] March 2016 relating to future periods have not been treated as deferred. 

Material grants received during the period, other than Local Authority revenue grants were: Restricted funds: 

MS Society branches £20,039 

## **3. Donations:** 

Unrestricted funds:  Donations received from individuals and corporate bodies amounted to £794. 

**- 18 -** 



## **Suffolk West Citizens Advice Bureau Company Number 7645392 Charity Number 1144118** 

## **Notes to the Financial Statements (continued)** 

**For the Year Ended 31st March 2021** 

## 4 **Statement of Funds** 

|General Reserve<br>Designated Funds<br>IT Project<br>Designated<br>**Total Unrestricted Funds**<br>Restricted Funds:<br>FinCap<br>Training<br>MS Society<br>Supported Advice<br>Help to Claim<br>**Total Restricted Funds**<br>**Total Funds**|**1st April**<br>**2020**<br>**Income**<br>**Expenditure**<br>**Transfers**<br>**31st March**<br>**2021**<br>**195,040**<br>497,898<br>486,515<br>-28,128<br>**178,295**<br>**16,666**<br>0<br>8,334<br>0<br>**8,332**<br>**109,562**<br>0<br>0<br>0<br>**109,562**|
|---|---|
||**321,268**<br>**497,898**<br>**494,849**<br>**-28,128**<br>**296,189**|
||**0**<br>18,905<br>16,422<br>4<br>**2,487**<br>**0**<br>0<br>208<br>20,200<br>**19,992**<br>**0**<br>20,039<br>19,386<br>-653<br>**0**<br>**0**<br>20,992<br>29,351<br>8,359<br>**0**<br>**0**<br>59,732<br>59,950<br>218<br>**0**|
||**0**<br>**119,668**<br>**125,317**<br>**28,128**<br>**22,479**|
|||
||**321,268**<br>**617,566**<br>**620,166**<br>**0**<br>**318,668**|



**- 19 -** 



## **Suffolk West Citizens Advice Bureau Company Number 7645392 Charity Number 1144118** 

## **Notes to the Financial Statements (continued)** 

## **For the Year Ended 31st March 2021** 

## 5 **Bureau Operating Costs** 

|Salaries, NIC and pensions<br>Staff and volunteer<br>Office costs<br>Premises costs<br>Other|**Unrestricted**<br>**Restricted**<br>**Total**<br>349,863<br>109,467<br>**459,330**<br>3,573<br>0<br>**3,573**<br>59,353<br>727<br>**60,080**<br>72,562<br>14,137<br>**86,699**<br>57<br>12<br>**69**<br>**485,408**<br>**124,343**<br>**609,751**|2020<br>461,444<br>23,267<br>55,815<br>81,302<br>587|
|---|---|---|
|||622,415|



## 6 **Management and Admin** 

|Fundraising and publicity<br>Insurance<br>Annual General Meeting<br>Meetings<br>Travel<br>Secretarial salary<br>Legal & professional fees<br>Examiners remuneration<br>Sundry|**Unrestricted**<br>**Restricted**<br>**Total**<br>0<br>0<br>**0**<br>400<br>0<br>**400**<br>0<br>0<br>**0**<br>0<br>0<br>**0**<br>0<br>0<br>**0**<br>3,350<br>0<br>**3,350**<br>3,171<br>974<br>**4,145**<br>2,520<br>0<br>**2,520**<br>0<br>0<br>**0**<br>**9,441**<br>**974**<br>**10,415**|2020<br>0<br>400<br>106<br>0<br>0<br>3,350<br>7,649<br>2,376<br>233|
|---|---|---|
|||14,114|



**- 20 -** 



**Suffolk West Citizens Advice Bureau Company Number 7645392 Charity Number 1144118** 

## **Notes to the Financial Statements (continued) For the Year Ended 31st March 2021** 

|7|**Restricted Funds Movement**<br>Donation received<br>Local government grants<br>Other grants and income<br>**Total Incoming Resources**<br>Bureau operating costs<br>Management and admin<br>**Total Resources Expended**<br>**Net (outgoing) resources before transfers**<br>Transfers between funds<br>Opening balance<br>**Balance at 31 March 2021**|**2021**<br>0<br>0<br>119,668|
|---|---|---|
|||**119,668**<br>-124,343<br>-974|
|||**-125,317**|
|||**-5,649**<br>28,128<br>0|
|||**22,479**|



**- 21 -** 



**Suffolk West Citizens Advice Bureau Company Number 7645392** 

## **Charity Number 1144118** 

## **Notes to the Financial Statements (continued) For the Year Ended 31st March 2021** 

|8<br>9<br>10|**Lease Deposit, Debtors and Prepaid Expenses**<br>Trade debtors<br>Prepaid expenses<br>**Cash at Bank and In Hand**<br>Cash at Bank<br>Cash in Hand<br>**Creditors**<br>Trade creditors<br>Taxation and Social Security<br>Accruals and deferred income|**2021**<br>8,600<br>3,619<br>**12,219**<br>**2021**<br>392,589<br>45<br>**392,634**<br>**2021**<br>3,398<br>8,257<br>76,827<br>**88,482**|2020<br>37,697<br>5,065|
|---|---|---|---|
||||42,762|
||||2020<br>323,448<br>1,220|
||||324,668|
||||2020<br>435<br>6,932<br>43,137|
||||50,504|



## 11 **Capital Commitments** 

The Charity had no capital commitments at 31st March 2021 (31st March 2020 £Nil). 

## 12 **Trustees' Expenses and Remuneration** 

Trustees are invited to submit claims for travelling and incidental costs associated with attendance at Board meetings, training and other meetings attended on the Charity's business. Claims were made during the year and payments to Trustees amounted to £49 (2020 £363). 

**- 22 -** 



## **Suffolk West Citizens Advice Bureau Company Number 7645392 Charity Number 1144118** 

## **Notes to the Financial Statements (continued)** 

## **For the Year Ended 31st March 2021** 

## 13 **Analysis of Net Assets between Funds** 

|Fixed Assets<br>Current Assets<br>Current Liabilities|**Restricted**<br>0<br>22,479<br>0<br>**22,479**|**Designated**<br>0<br>117,894<br>0<br>**117,894**|**General**<br>2,297<br>264,480<br>-88,482<br>**178,295**|**Total**<br>**2,297**<br>**404,853**<br>**-88,482**|
|---|---|---|---|---|
|||||**318,668**|



## 14 **Employees** 

The average number of employees during the year was 24 (2020 23) and the total emoluments for the year amounted to; 

||**2021**|2020|
|---|---|---|
|Gross Pay|427,132|421,673|
|Employer's NIC|23,394|24,914|
||**450,526**|446,587|
|Employer's contribution to pensions|12,154|12,078|
||**462,680**|458,665|
|Other staff|0|6,129|
||**462,680**|464,794|
|The emoluments were shown in the notes|to the accounts as follows;||
|Bureau operation cost (Note 5)|**459,330**|461,444|
|Management and Administration|||
|Secretarial salary|**3,350**|3,350|
||**462,680**|464,794|



The pension scheme is a defined contribution scheme. No staff received remuneration at or above £60,000. 

**- 23 -** 



**Suffolk West Citizens Advice Bureau Company Number 7645392 Charity Number 1144118** 

## **Notes to the Financial Statements (continued) For the Year Ended 31st March 2021** 

## 15 **Tangible Fixed Assets** 

|**Cost**<br>**As at 31st March 2020**<br>Additions<br>Disposals<br>**As at 31st March 2021**<br>**Depreciation**<br>**As at 31st March 2020**<br>Charge for the year<br>Disposals<br>**As at 31st March 2021**<br>**Net Book Value**<br>**As at 31st March 2020**<br>**As at 31st March 2021**|**Office and Computer**<br>**Equipment**<br>**61,635**<br>17,456<br>0<br>**79,091**<br>**57,293**<br>19,501<br>0<br>**76,794**<br>**4,342**<br>**2,297**|**Total**<br>**61,635**|
|---|---|---|
|||17,456<br>0|
|||**79,091**|
|||**57,293**|
|||19,501<br>0|
|||**76,794**|
||||
|||**4,342**|
|||**2,297**|



## 16 **Control of the Charity** 

The Charity is controlled by the Board of Trustees. 

## 17 **Reconciliation of net income/expenditure to net cash flow from operating activities** 

|Net income for the year<br>Interest receivable<br>Depreciation of tangible fixed<br>assets<br>Increase/decrease in debtors<br>Increase/decrease in creditors<br>**Net cash flow from operating activities**|**2021**<br>-2,600<br>-1,329<br>19,501<br>30,543<br>37,978<br>**84,093**|2020<br>134,217<br>-4,034<br>14,918<br>5076<br>10,323|
|---|---|---|
|||160,501|



**- 24 -** 



## **Independent Examiner's Report to the Trustees of Suffolk West Citizens Advice Bureau** 

I report on the accounts of the company for the year ended 31 March 2021 which are set out on pages 1 to 24. 

## **Respective responsibilities of trustees and examiner** 

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).  The trustees consider that an audit is not required for this year under Part 16 of the 2006 Act and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales. 

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: 

- examine the accounts under section 145 of the Act; 

- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and 

- state whether particular matters have come to my attention. 

## **Basis of independent examiner's report** 

My examination was carried out in accordance with the general Directions given by the Charity Commission.  An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.  It also includes consideration 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 no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below. 

## **Independent examiner's statement** 

In connection with my examination, no matter has come to my attention which gives me cause to believe that, in any material respect: 

- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or 

- the accounts do not accord with such records; or 

- the accounts do not comply with the relevant accounting requirements under section 396 of the Companies Act 2006 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; or 

- the accounts have not been prepared in accordance with the Charities SORP (FRS102). 

I have no concerns and have come across no other matters in connection 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. 

Stephen Cook MA FCA 

David Roberton & Co 

Chartered Accountants 84 Whiting Street Bury St Edmunds Suffolk IP33 1NZ 

**- 25 -**