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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|
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|||||31.3.22|31.3.21|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||fund|funds|funds|funds|
||Notes|||||
|INCOME AND ENDOWMENTS FROM||||||
|Donations
and legacies||456||456|695|
|Charitable
activities||||||
|Bureau services||472,525|241,503|714,028|758,384|
|Other trading activities||22,712||22,712|14,161|
|Investment
income||25||25|54|
|Total||495,718|241,503|737,221|773,294|
|EXPENDITURE ON||||||
|Charitable
activities||||||
|Bureau services||432,416|246,868|679,284|655,327|
|NKT INCOME/(EXPENDITURE)||63,302|(5,365)|57,937|117,967|
|Transfers between
funds||(5,365)|5,365|||
|Net movement
in funds||57,937||57,937|117,967|
|RECONCILIATION OFFUNDS||||||
|Total funds brought
forward||356,883||356,883|238,916|
|TOTAL FUNDS CARRIED FORWA,RD||414,820||414,820|356,883|
##
||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|
##
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||At 1.4.21|Cash flow|At31.3.22|
|---|---|---|---|
|Net cash||||
|Cash at bank and in hand|470,118|58,141|528,259|
||470,118|58,141|528,259|
|Total|470,118|58,141|528,259|
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|2.|DONATI|ONS
AND LEGACIES|||
|---|---|---|---|---|
||||31.3.22|31.3.21|
||Individual|donations|456|695|
|3.|OTHER|TRADING ACTIVITIES|||
||||31.3.22|31.3.21|
||Other trading activities||22,712|14,]61|
##
|||||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|
##
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|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.||||
##
|TANGIBLE FIXEDASSETS||||
|---|---|---|---|
||Fixtures|||
||and|Computer||
||fittings|equipment|Totals|
|COST||||
|At 1 April 2021|24,484|11,270|35,754|
|Additions||6,762|6,762|
|Disposals||(9,231)|(9,231)|
|At 31March 2022|24,484|8,801|33,285|
|DEPRECIATION||||
|At 1 April 2021|24,484|11,270|35,754|
|Charge foryear||1,005|1,005|
|Eliminated
on disposal||(9,231)|(9,231)|
|At 31March 2022|24,484|3,044|27,528|
|NET BOOKVALUE||||
|At 31March 2022||5,757|5,757|
|At 31 March 2021||||
##
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##
|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|
##
||31.3.22|31.3.21|
|---|---|---|
|Within one year|34,124|67,448|
|Between one and five years||33,724|
||34,124|101,172|
##
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##
|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|
##
##
||||Net|Transfers||
|---|---|---|---|---|---|
||||movement|between|At|
|||At 1,4.20|in funds|funds|31.3.21|
|Unrestricted|funds|||||
|General fund||238,916|119,297|(1,330)|356,883|
|Restricted funds||||||
|GMMAP Debt Advice|||(868)|868||
|MacMillan Project|||(61)|61||
|UC H2C|||(401)|401||
||||(1,330)|1,330||
|TOTAL FUNDS||238,916|117,967||356,883|
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
|Unrestricted
funds||||
|General fund|479,417|(360,120)|119,297|
|Restricted funds||||
|G1VSMP Debt Advice|190,165|(191,033)|(868)|
|MacMillan Project|62,268|(62,329)|(61)|
|UC H2C|41,444|(41,845)|(401)|
||293,877|(295,207)|(1,330)|
|TOTAL FUNDS|773,294|(655,327)|117,967|
##
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##
||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|
##
|31.3.22|31.3.21|
|---|---|
|4,325|5,051|
|666|328|
|364|247|
|5,355|5,626|
|679/84|655,327|
|57,937|117,967|