2023-03-31-accounts - Warrington District Citizens Advice Bureau

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			Page
Report ofthe Trustees		1	to	4
Independent Examiner's	Report
Statement ofFinancial Activities
Balance Sheet		7	to	8
Cash Flow Statement
Notes to the Cash Flow	Statement		10
Notes to the Financial Statements		11	to	18
Detailed Statement ofFinancial Activities			19

					Cash Flow Statement
				for the	Year Ended 31March	2023
						31.3.23	31.3.22
				Notes
Cash flows froin operating		activities
Cash generated from operations						82,708	64,878
Net cash provided by operating activities						82,708	64,878
Cash flows from investing		activities
Purchase oftangible fixed assets						(949)	(6,762)
interest received						465	25
Net cash used in investing	activities					(484)	(6,737)
Change in cash and cash	equivalents		in
the reporting period						82,224	58,141
Cash and cash equivalents		at the
beginning ofthe reporting		period				528,259	470,118
Cash and cash equivalents		at the end	of
the reporting period						610,483	528,259

			Notes to the Cash Flow Statement for the Year Ended 31March 2023	Notes to the Cash Flow Statement for the Year Ended 31March 2023
RECONCILIATION			OF NET INCOME TO NET CASH FLOW FROM		OPERATING ACTIVITIES
					31,3.23	31.3.22
Net income	for the	reporting		period (as per the Statement ofFinancial
Activities)					12,939	57,937
Adjustments	for:
Depreciation	charges				3,526	1,004
Interest received					(465)	(25)
Decrease in	debtors				23,217	39,719
Increase/(decrease)		in	creditors		43,491	(33,757)
Net cash provided		by	operations		82,708	64,878
ANALYSIS	OF CHANGES			IN NET FUNDS

ANALYSIS OF CHANGES IN NET FUND	S
	At 1.4.22	Cash flow	At 31.3.23
Net cash
Cash at bank and in hand	528,259	82,224	610,483
	528,259	82,224	610,483
Total	528,259	82,224	610,483

	DONATIONS AND LEGACIES	DONATIONS AND LEGACIES
			31,3.23	31.3.22
	Individual donations		826	456
3.	OTHER TRADING ACTIVITIES
			31.3.23	31,3.22
	Other trading activities		33,047	22,712
4.	INVESTMENT INCOME
			31.3.23	31.3.22
	Deposit account interest		465	25
5.	INCOME FROM CHARITABLE ACTIVITIES
			31.3.23	31.3.22
		Activity
	Grallts	Bureau services	682,563	714,028
	Grants received, included	in the above, are as follows;
			31.3.23	31.3.22
	Government grants		682,563	714,028

CHARITABLE ACTIVITIES COSTS
		Support
	Direct	costs (see
	Costs	note 7)	Totals
Bureau services	698,562	5,400	703,962
SUPPORT COSTS
			Governance
			costs
Bureau services			5,400

			31.3.23	31.3.22
Depreciation	—owned assets		3,526	1,005
Independent	examination	fee	2,523	2,375

11.	TANGIBLE	FIXEDASSE	TS
					Fixtures
						and	Computer
					fittings		equipment	Totals
	COST
	At 1 April 2022					24,484	8,801	33,285
	Additions						949	949
	At 31March	2023				24,484	9,750	34,234
	DEPRECIATION
	At 1 April 2022					24,484	3,044	27,528
	Charge for year						3,526	3,526
	At 31 March	2023				24,484	6,570	31,054
	NET BOOK	VALUE
	At 31March	2023					3,180	3,180
	At 31 March	2022					5,757	5,757
12.	DEBTORS:	AMOUNTS FALLING DUE WITHIN ONE YEAR
							31.3.23	3].3.22
	Trade debtors							4,000
	Prepayments	and accrued income					4,228	23,444
							4,228	27,444
13.	CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
							31.3.23	31.3.22
	Social security and other taxes						9,360	14,072
	Other creditors						9,387	4,810
	Accruals and	deferred income					171,385	127,758
							]90,132	146,640
	Deferred income comprises		sales	invoices raised in	advance ofthe year	to which it relates.
								31.03.23
	Balance as at	1stApril 2022						114,231
	Amount released to income		earned	from charitable	activities			(114,231)
	Amount deferred in year							162,831
	Balance as at	31stMarch 2023						162,831

			3],3.23	31.3,22
Within one year			68,112	34,124
MOVEMENT IN FUNDS
		Net	Transfers
		movement	between	At
	At 1.4.22	in funds	funds	31.3.23
			f.
Unrestricted funds
General fund	414,820	11,124	(11,685)	414,259
Restricted funds G~ Debt Advice		(11,362)	11,362
MacMillan Project		(256)	256
Mental Health Outreach		(67)	67
Cost ofLiving Advice		13,500		13,500
		1,815	11,685	13,500
TOTAL FUNDS	414,820	12,939		427,759
Net movement in funds, included	in the above are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds
General fund		518,663	(507,539)	11,124
Restricted funds G~ Debt Advice		92,970	(104,332)	(11,362)
MacMillan Project		62,268	(62,524)	(256)
Mental Health Outreach		28,000	(28,067)	(67)
Cost ofLiving Advice		15,000	(1,500)	13,500
		198,238	(196,423)	1,815
TOTAL FUNDS		716,901	(703,962)	12,939

	Incoming	Resources	Movement
	resources	expended	in funds
Unrestricted funds
General fund	495,718	(432,416)	63,302
Restricted funds G~ Debt Advice	137,024	(141,146)	(4,122)
MacMillan Project UC H2C	62,268 42,211	(62,975) (42,747)	(707) (536)
	241,503	(246,868)	(5,365)
TOTAL FUNDS	737,221	(679,284)	57,937

		Detailed Statement ofFinancial Activities
		for the Year Ended 31March 2023
			31.3.23	31.3.22
				f.
INCOME AND ENDOWMENTS
Donations and legacies
Individual donations			826	456
Other trading activities
Other trading activities			33,047	22,712
Investment income
Deposit account interest			465	25
Charitable activities
Grants			682,563	714,028
Total incoming resources			716,901	737,221
EXPENDITURE
Charitable activities
Wages Social security			508,905 32,623	498,467 29,495
Pensions			18,057	16,700
Rent and rates			85,959	85,514
Insurance			160	914
Telephone			7,489	6,742
Printing, postage, stationery and advertising General expenses and project. costs			8,103 13,942	7,104 12,474
Training and conference costs			1,539	1,407
Repairs and maintenance Travelling			2,112 1,558	109 1,037
Canteen and provisions			1,822	1,173
Volunteer expenses			3,608	4,542
Information systems, host Computer equipment	fees and subscriptions		9,159 3,526	7,247 1,004
			698,562	673,929
Support costs
Governance costs
Accountancy and financial support Independent Examiner's fee			2,576 2,523	1,950 2,375
Legal fees General expenses			301	666 364
			5,400	5,355
Total resources expended			703,962	679,284
Net income			12,939	57,937