2022-03-31-accounts - Warrington District Citizens Advice Bureau

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			Page
Report ofthe Trustees		1	to	5
Independent Examiner's	Report
Statement ofFinancial Activities
Balance Sheet		8	to	9
Cash Flow Statement			10
Notes to the Cash Flow	Statement
Notes to the Financial Statements		12	to	20
Detailed Statement ofFinancial Activities		21	to	22

	31M	arch 2022
				31.3.22	31.3.21
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets		5,757		5,757
CURRENT ASSETS
Debtors	12	27,444		27,444	67,163
Cash at bank and in hand		528,259		528,259	470,118
		555,703		555,703	537,281
CREDITORS
Amounts falling due within one year	13	(146,640)		(146,640)	(180,398)
NET CURRENT ASSETS		409,063		409,063	356,883
TOTAL ASSETSLESSCURRENT
LIABILITIES		414,820		414,820	356,883
NET ASSETS		414,820		414,820	356,883
FUNDS	15
Unrestricted funds				414,820	356,883
TOTAL FUNDS				414,820	356,883

					Cash Flow Statement
				for the	Year Ended 31March	2022
						31.3.22	31.3.21
				Notes
Cash flows from	operating	activities
Cash generated Irom operations						64,878	256,684
Net cash provided	by operating		activities			64,878	256,684
Cash flows from	investing	activities
Purchase oftangible fixed assets						(6,762)
Interest received						25	54
Net cash (used in)/provided		by investing		activities		(6,737)	54
Change in cash and cash equivalents				in the
reporting period						58,141	256,738
Cash and cash equivalents		at the beginning
ofthe reportmg	period					470,118	213,380
Cash and cash equivalents		at the end		ofthe
reportiug period						528,259	470,118

		Notes to the Cash Flow Statement for the Year Ended 31March 2022	Notes to the Cash Flow Statement for the Year Ended 31March 2022
RECONCILIATION		OFNET INCOME TO NET CASH FLOW FROM		OPERATING ACTIVITIES
				31.3.22	31.3.21
Net income for the	reporting		period (as per the Statement ofFinancial
Activities)				57,937	117,967
Adjustments for:
Depreciation charges				1,004
Interest received				(25)	(54)
Decrease/(increase)	in	debtors		39,719	(22,786)
(Decrease)/increase	in	creditors		(33,757)	161,557
Net cash provided	by	operations		64,878	256,684

				Notes	to the Financial Statements - continued
					for the Year Ended 31March 2022
4.	INVESTMENT INCOME
						31.3.22	31.3.21
	Deposit account interest					25	54
5.	INCOME	FROM CHARITABLE			ACTIVITIES
						31.3.22	31.3.21
				Activity
				Bureau services		714,028	758,384
	Grants received, included		in	the Rove, are as follows:
						31.3.22	31.3.21
	Government	grants				714,028	758,384
6.	CHARITABLE ACTIVITIES COSTS
						Support
					Direct	costs (see
					Costs	note 7)	Totals
	Bureau services				673,929	5,355	679,284
7.	SUPPORT	COSTS
							Governance
							costs
	Bureau services						5,355
8.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)		is stated after charging/(crediting):
						31.3.22	31.3.21
	Depreciation	- owned assets				1,005
	Independent	examination	fee			2,375	2,500

STAFFCOS	TS
					31.3.22	31.3.21
Wages and salaries					498,467	483,208
Social security	costs				29,495	27,440
Other pension	costs				16,700	15,064
					544,662	525,712
The average monthly		number ofemployees		during the year was as follows:
					31.3.22	31.3.21
Advisers					30	30
No employees	received emoluments		in excess ofK60,000.

12.	DEBTO	RS:	AM	OUNTS FALLING DUE WITH	IN ONE YEAR
					31.3.22	31.3.21
	Trade debtors				4,000	31,134
	Other debtors					143
	Prepayments		and	accrued income	23,444	35,886
					27,444	67,163
13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
					31.3.22	31.3.21
	Social security and other taxes				14,072	6,703
	Other creditors				4,810	3,532
	Accruals	and	deferred income		127,758	170,163
					146,640	180,398
	Deferred	income		comprises sales invoices raised in	advance ofthe year to which it relates.
						31.03.22
	Balance	as at	1st	April 2021		114/31
	Amount	released		to income earned from charitable	activities	(114,231)
	Amount	deferred		in year		114,231
	Balance	as at	31stMarch 2022			114,231

MOVEMENT IN FUNDS	for the Year Ended 31Marc	h 2022
		Net	Transfers
	At 1.4.21	movement in funds	between funds	At 31.3.22
Unrestricted funds
General fund
	356,883	63,302	(5,365)	414,820
Restricted funds G~P Debt Advice
MacMillan Project		(4,122)	4,122
UC H2C		(707)	707
		(536)	536
		(5,365)	5,365
TOTAL FUNDS	356,883	57,937		414,820
Net movement in funds, included	in the above are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds
General fund
		495,718	(432,416)	63,302
Restricted funds
GMMAP Debt Advice
MacMillan Project UC H2C		137,024 62,268 42,211	(141,146) (62,975) (42,747)	(4,122) (707) (536)
TOTAL FUNDS		241,503	(246,868)	(5,365)
		737,221	(679,284)	57,937

	Warrington	District Citizens Advice
		Bureau
	Detailed Statement ofFinancial Activities
	for the Year Ended 31March 2022
			31.3.22	31.3.21
INCOME AND ENDOWMENTS
Donations and legacies
Individual donations			456	695
Other trading activities
Other trading activities			22,712	14,16]
Investment income
Deposit account interest			25	54
Charitable activities
Grants			714,028	758,384
Total incoming resources			737,221	773,294
EXPENDITURE
Charitable activities
Wages Social security			498,467 29,495	483,208 27,440
Pensions Rent and rates			16,700 85,514	15,064 77,079
Insurance			914	870
Telephone			6,742	8,138
Printing, postage, stationery and advertising General expenses and project costs			7,104 12,474	6,046 12,695
Training and conference costs			1,407	1,020
Repairs and maintenance Travelling			109 1,037	3,105 640
Canteen and provisions			1,173	491
Volunteer expenses			4,542	842
Information systems, host fees and subscriptions			7,247	13,063
Computer equipment			1,004
			673,929	649,701
Support costs
Governance costs
Accountancy and financial	support		1,950	2,551
Independent Examiner's fee			2,375	2,500
Carried forward			4,325	5,051