2022-03-31-accounts - North Yorkshire Citizens Advice & Law Centre Limited

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					Page
Trustees' Annual Report (Incorporating		the	Director's Report)
Independent Auditor's	Report to the Members
Statement of Financial	Activities (Including		Income and Expenditure	Account)	10
Statement of Financial	Position
Statement ofCash Flows					12
Notes to the Financial	Statements
The Following Pages	Do Not Form	Part	ofthe Financial Statements
Detailed Statement of	Financial Activities				27

Trustees' Annual Rep	Trustees' Annual Rep	Trustees' Annual Rep	ort (inco	rporating the Dir	ect	or's	Re	port) (con	tinued)
Year Ended 31 Nlarch			2022
Reference	and Administrative			Details
Registered	charity name			Citizens Advice	Mid-North			Yorkshire	Limited
Charity registration		number		1146084
Company	registration		number	07890996
Principal office and		registered		277 High Street
office				North End
				Northallerton
				North Yorkshire
				DL7 8DW
The Trustees
				C A Les (Chairman)
				Cllr LGrose
				Mr K McGready
				Mr M Haggard	(Treasurer)
				Mr R Pringle (Vice		Chairman)
				Mr M C Collins
				Mrs J ESharp
				Mrs C G Goodrick
				Ms M A Davis
				Ms LTunney
Company	Secretary			Ms Carol Ann Shreeve
Auditor				Jane Ascroft Accountancy				Limited
				Chartered accountants			8	statutory	auditor
				Enterprise House
				Harmire Enterprise		Park
				Bamard Castle
				County Durham
				DL12 8XP
Bankers				CAF Bank Ltd
				25 Kings Hill Avenue
				Kings Hill
				West Mailing
				Kent
				ME194JQ

					2022		2021
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note
Income and endowments
Donations and legacies Charitable activities Other trading activities Investment income			5 6 7 8	6,569 383,658 27,549 151	1,310,841	6,569 1,694,499 27,549 151	17,240 1,330,374 23,769 302
Total income				417927	1, ,310,841	1,728,768	1,371,685
Expenditure Expenditure on charitable		activities	9,10	344,708	1,279,893	1,624,601	1,163,474
Totalexpenditure				344,708	1,279,893	1.624,601	1,163,474
Net income				73,219	30,948	104,167	208,211
Transfers between	funds			(4,545)	4,545
Net movement in	funds			68,674	35,493	104,167	208,211
Reconciliation of Total funds brought	funds forward			906,775	124,496	1,031,271	823,060
Total funds carried forward				975,449	159,989	1,135,438	1,031,271

				2022	2021
			Note	f
Fixed Assets
Tangible fixed assets			15	302,798	317,570
Current Assets
Debtors			16	76,619	62,010
Cash at bank and in	hand			940,190	790,567
				1,016,809	852,577
Creditors: amounts	falling	due within one year	17	184,169	138,876
Net Current Assets				832,640	713,701
Total Assets Less Current		Liabilities		1,135,438	1,031,271
Net Assets				1,135,438	1,031,271
Funds ofthe Charity
Restricted funds				159,990	124,496
Unrestricted funds				975,448	906,775
Total charity funds			19	1,135,435	1,031,271

		2022	2021
			F
Cash Flows from Operating Net income	Activities	104,167	208,211
Adjustments for: Depreciation oftangible fixed	assets	14,772	21,168
Other interest receivable and	similar income	(151)	(302)
Accrued (income)/expenses		(12,439)	12,288
Changes in: Trade and other debtors		(14,609)	(26,564)
Trade and other creditors		57,732	13,696
Cash generated from operations		149,472	228,497
Interest received		151	302
Net cash from operating activities		149,623	228,799
Cash Flows from Investing Purchase oftangible assets	Activities		(7,794)
Net cash used in investing activities			(7,794)
Net Increase in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning of Year		149,623 790,567	221,005 569,562
Cash and Cash Equivalents	at End ofYear	940,190	790,567

Donations and Legacies
	Unrestricted Funds f	Total	Funds 2022 f.	Unrestricted Funds	Total	Funds 2021 F
Donations Donations	6,569		6,569	17,240		17,240

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
			E
Unrestricted grants (see page		27)	383,658		383,658
Access to Justice (LSLIP)				108,571	108,571
Energy Redress				26,138	26,138
MASDAP				178,977	178,977
Pension Wise				111,902	111,902
NYCC Fuel Vouchers				205,000	205,000
Advice Matters				85,312	85,312
Winter Health				140,159	140,159
Trussell Trust				150,650	150,650
Help to Claim				85,109	85,109
Access to Justice				45,000	45,000
Nationwide Housing	Matters			47,893	47,893
Rural Advice Bus				91,130	91,130
Money &Benefits (NYCC)				35,000	35,000
Other income from charitable		activities
			383,658	1,310,841	1,694,499
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
				E	F
Unrestricted grants (see page		27)	385,077		385,077
Access to Justice (LSLIP)				54,286	54,286
Energy Redress				21,756	21,756
MASDAP				124,464	124,464
Pension Wise				148,336	148,336
NYCC Fuel Vouchers
Advice Matters				83,100	83,100
Winter Health				65,743	65,743
Trussell Trust				47,806	47,806
Help to Claim				84,921	84,921
Access to Justice				56,000	56,000
Nationwide Housing	Matters			45,338	45,338
Rural Advice Bus				89,187	89,187
Money &Benefits (NYCC)				80,000	80,000
Other income from charitable		activities		44,360	44,360
			385,077	945,297	1,330,374
Other Trading Activities
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
				F
Room hire/Misc			27,549		27,549

Yea	r Ended 31 March 2022	r Ended 31 March 2022	r Ended 31 March 2022
7.	Other Trading Activities			(continued)
										Unrestricted	Restricted	Total Funds
	Room hire/Misc									Funds f 23,502	Funds f 267	2021 f 23,769
8.	Investment	Income
						Unrestricted				Total Funds	Unrestricted	Total Funds
	Bank interest	receivable							Funds f 151	2022 f 151	Funds f 302	2021 302
9.	Expenditure	on Charitable		Activities	b	y	F	un	d T Type
										Unrestricted	Restricted	Total Funds
										Funds f	Funds f	2022 f
	Costs ofcharitable		activities							284,634	1,107,671	1,392,305
	Support costs									60,074	172,222	232,296
										344,708	1,279,893	1,624,601
										Unrestricted	Restricted	Total Funds
										Funds f	Funds f	2021 f
	Costs of charitable Support costs		activities							205,128 59,589	750,102 148,655	955,230 208,244
										264,717	898,757	1,183,474
10.	Expenditure	on Charitable		Activities	by		Activity Type
								Activities
	Costs of charitable		activities				undertaken directly f 1,392,305			Support costs f 232,296	Total funds 2022 f 1,624,601	Total fund 2021 f 1,163,474
11.	Net Income
	Net income	is stated after		charging/(crediting):							2022f	2021 f
											14,772	21,168

Staff Co	sts
The total	staff costs and	employee	benefits for the reporting	period are analysed as	follows:
				2022	2021
Wages and salaries				1,119,268	840,492
Social security costs				79,944	56,342
Employer	contributions	to pension	plans	20,210	14,705
				1,219,422	911,539

Tangible Fixed Ass	ets
		Freehold	Plant and	Motor	Property
		property	machinery	vehicles	Improvements	Total
Cost
At 1 April 2021 and 31 March 2022		333,621	5,692	17,034	51,943	408,290
Depreciation At 1 April 2021 Charge for the year		66,081 10,516	5,692	4,618 4,256	14,329	90,720 14,772
At 31 March 2022		76,597	5,692	8,874	14,329	105,492
Carrying amount At 31 March 2022		257,024		8,160	37,614	302,798
At 31 March 2021		267,540		12,416	37,614	317,570
Debtors
					2022	2021
						F
Trade debtors Prepayments Accrued income					12,578 16,874 47,167	7,071 54,939
					76,619	62,010
Creditors: amounts	falling due	within one	year
					2022	2021
Trade creditors Accruals Social security and Deferred income Other creditors	other taxes				31,319 13,931 29,210 102,725 6,984	26,370 18,383 92,426 1,697
					184,169	138,876

Unrestricted	funds
		At			At	31 March
		1 April 2021	Income	Expenditure	Transfers	2022
				E	E	E
General funds		363,570	243,821	(168,229)	(88,013)	351,149
Fixed assets		317,570		(10,516)	(4,256)	302,798
Premises			5,974	(197)	(5,777)
Designated		151,800			93,500	245,300
Financial Development		43,251	10,000	(16,811)		36,440
NYCC		30,584	158,132	(148,955)		39,761
		906,775	417,927	(344,708)	(4,546)	975,448
		At			At	31 March
		1 April 2020	Income	Expenditure	Transfers	2021
General funds		186,986	249,706	(118,570)	45,448	363,570
Fixed assets					317,570	317,570
Premises			9,849	921	(10,770)
Designated		130,950			20,850	151,800
Financial Development		50,557	10,000	(17,306)		43,251
NYCC		3,780	156,566	(129,762)		30,584
		372,273	426,121	(264,717)	373,098	906,775
Restricted funds
		At			At	31 March
		1 April 2021 F	Income	Expendituref	Transfers	2022
Pension Wise		20,304	111,902	(131,030)		1,176
MaPS Debt	Advice		178,977	(178,435)	(542)
Rural Advice	Bus	33,134	91,130	(91,170)	2,308	35,402
Selby Advice Network		636		(485)	(151)
Winter Health
Co-ordinator		31,277	140,159	(87,993)		83,443
Community	Fund Advice
Matters		7,604	85,312	(84,336)	151	8,731
Aged Veterans
Help To Claim		1,718	85,109	(88,636)	1,809
Access to Justice
Foundation		2,233	45,000	(47,060)		173
Access to Justice
(LSLIP)		185	108,571	(107,241)		1,515
Nationwide Housing
Matters			47,893	(38,122)		9,771

Analysis of Charitable F	unds (continued'
Money & Benefits (NYCC) Innovation Community Trussell Trust	12,120 14,371 914	35,000 150,650	(48,144) (4,197) (141,959)	1,024	10,174 9,605
Energy Redress Scheme NYCC Fuel Vouchers		26,138 205,000	(26,085) (205,000)	(53)
	124,496	1,310,841	(1,279,893)	4,546	159,990
	At 1 April 2020	Income	Expenditure	Transfers F At	31 March 2021
Building Pension Wise MaPS Debt Advice Rural Advice Bus Selby Advice Network	324,013 26,948 1,110	148,336 124,464 89,187	(128,032) (97,913) (83,001) (474)	(324,013) (26,551)	20,304 33,134 636
Winter Health Co-ordinator	48,847	65,743	(83,313)		31,277
Community Fund Advice Matters Aged Veterans Help To Claim Fixed Assets	13,046 1,541 6,930	83,100 85,188	(75,496) (10,046) (84,723)	(3,000) (288) (6,930)	7,604 1,718
Access to Justice Foundation	28,352	56,000	(82,119)		2,233
Access to Justice (LSLIP)		54,286	(54,101)		185
Nationwide Housing Matters		45,338	(45,338)
Money & Benefits (NYCC) Innovation Community Trussell Trust		80,000 25,000 47,806	(67,880) (2,835) (46,892)	(7,794)	12,120 14,371 914
Energy Redress Scheme		21,756	(17,102)	(4,654)
Covid 19 - Community Fund Advice Plus		10,000 9,360	(10,066) (9,426)	66 66
	450,787	945,564	(898,757)	(373,098)	124,496

Analysis of Net A	ssets Between Funds
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
Tangible fixed assets		302,798		302,798
Current assets		856,819	159,990	1,016,809
Creditors less than	1 year	(184,169)		(184,169)
Net assets		975,448	159,990	1,135,438
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
Tangible fixed assets		317,570		317,570
Current assets		728,081	124,496	852,577
Creditors less than	1 year	(138,876)		(138,876)
Net assets		906,775	124,496	1,031,271

22.	Analysis	ofChan	ges in Net Debt
						At
				At1 Apr 2021	Cash flows	31Mar2022
					E
	Cash at bank and		in hand	790,567	149,623	940,190
23.	Operating	Lease	Commitments

Operating	Le	ase Commi	tments
The total	future	minimum	lease payments	under non-cancellable	operating	leases are as follows:
						2022	2021
							F
Not later than		1 year				2,933	8,193
Later than	1 year and not		later than 5years			5,482	8,414
						8,415	16,607

				2022	2021f
Income and endowments
Donations and legacies
Donations				6,569	17,240
Charitable activities
Unrestricted grants
NYCC				158,132	157,966
Richmondshire DC				35,480	35,480
Hambleton DC				27,450	27,450
Selby DC				35,000	35,000
Selby TC				13,000	13,100
Ryedale DC				48,100	48,100
Single Queue grant					34,000
Volant Charitable	Trust			40,000
Financial Development				10,000	8,500
Other grants				16,496	25,481
				383,658	385,077
Restricted grants
Access to Justice	(LSLIP)			108,571	54,286
Energy Redress				26,138	21,756
MASDAP				178,977	124,464
Pension Wise				111,902	148,336
NYCC Fuel Vouchers				205,000
Advice Matters				85,312	83,100
Winter Health				140,159	65,743
Trussell Trust				150,650	47,806
Help to Claim				85,109	84,921
Access to Justice				45,000	56,000
Nationwide Housing		Matters		47,893	45,338
Rural Advice Bus				91,130	89,187
Money 8 Benefits	(NYCC)			35,000	80,000
Other income from	charitable		activities		44,360
				1,694,499	1,330,374
Other trading activities
Room hire/Misc				27,549	23,769
Investment income
Bank interest receivable				151	302
Total income				1,728,768	1,371,685

			2022	2021
Expenditure on charitable		activities
Activities undertaken	directly
Wages			983,844	741,219
Employer's NIC Pension costs			79,944 20,210	56,342 14,705
Rent &rates Light 8 heat Repairs &maintenance			4,194 2,993 17,957	4,333 11,202 14,476
Insurance			878	786
Partner payments			235,502	43,855
IT equipment &support Rural Advice Bus			(235) 3,497	17,512
Publicity			2,255	373
Legal and professional fees Telephone Other office costs Depreciation Volunteer expenses Staff travel Staff training 8 recruitment			6,565 2,276 2,594 4,256 3,450 2,646 10,922	8,010 5,410 2,860 2,308 3,359 1,519 14,634
Misc expenses			8,557	12,327
			1,392,305	955,230
Support costs
Wages			135,424	99,273
Rent 8 rates			19,799	26,460
Light &heat			7,059	9,616
Repairs 8 maintenance			3,742	2,957
Insurance			1,373	1,958
Legal &Professional	fees		8,143	12,140
Telephone Printing, postage 8 stationery Depreciation Travel and training Reference Materials Office & IT Equipment 8 Support Other costs			18,796 6,272 10,516 948 14,808 4,970 446	15,185 3,930 18,860 293 10,698 6,260 614
			232,296	208,244
Total expenditure			1,624,601	1,163,474
			104,167	206,211
Net income