| Page | ||||
|---|---|---|---|---|
| Report ofthe Trustees | 1 | to | 5 | |
| Independent Examiner's |
Report | |||
| Statement of Financial | Activities | |||
| Statement of Financial |
Position | |||
| Statement ofCash Flows | ||||
| Notes to the Statement | ofCash Flows | 10 | ||
| Notes to the Financial Statements | 11 | to | 21 | |
| Detailed Statement of Financial Activities | 22 |
| fo | r the ear en |
ded 31stMarch | 2022 | |||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| Unrestricted | Restricted | Total | Total | |||
| funds | funds | funds | funds | |||
| Notes | E | E | E | E | ||
| INCOME AND ENDOWMENTS | FROM | |||||
| Donations and legacies |
80 | 80 | 176 | |||
| Charitable activities |
||||||
| Access and casework | 197,779 | 365,006 | 562,785 | 527,455 | ||
| Utilities and Education | 377,235 | 377,235 | 496,043 | |||
| Investment income |
18 | 18 | 5 | |||
| Other income | 9,830 | 9,830 | 5,995 | |||
| Total | 207,707 | 742,241 | 949,948 | 1,029,674 | ||
| EXPENDITURE ON | ||||||
| Charitable activities |
||||||
| Access and casework | 285,348 | 391,680 | 677,028 | 536,912 | ||
| Utilities and Education | 408,292 | 408,292 | 485,562 | |||
| Total | 285,348 | 799,972 | 1,085,320 | 1,022,474 | ||
| NET INCOME/(EXPENDITURE) | (77,641) | (57,731) | (135,372) | 7,200 | ||
| Transfers between funds |
14 | (52,933) | 52,933 | |||
| Net movement in funds |
(130,574) | (4,798) | (135,372) | 7,200 | ||
| RECONCILIATION OF FUNDS |
||||||
| Total funds brought forward |
224,256 | 10,095 | 234,351 | 227,151 | ||
| TOTAL FUNDS CARRIED FORWARD | 93,682 | 5,297 | 98,979 | 234,351 |
| for the ear ended 3 |
1stMarch 2022 | |||
|---|---|---|---|---|
| 2022 | 2021 | |||
| Notes | F | |||
| Cash flows from operating | activities | |||
| Cash generated from operations |
(95,989) | 67,059 | ||
| Net cash (used in)/provided | by operating | activities | (95,989) | 67,059 |
| Cash flows from investing | activities | |||
| Purchase oftangible fixed assets |
(4,500) | |||
| Interest received | 18 | 5 | ||
| Net cash provided by/(used |
in) investing | activities | 18 | (4,495) |
| Change in cash and cash |
equivalents | in | ||
| the reporting period |
(95,971) | 62,564 | ||
| Cash and cash equivalents | at the | |||
| beginning ofthe reporting |
period | 215,786 | 153,222 | |
| Cash and cash equivalents | at the end | of | ||
| the reporting period |
119,815 | 215,786 |
| for the ear en ed 3 |
for the ear en ed 3 |
1st March 2022 |
||||
|---|---|---|---|---|---|---|
| RECONCILIATION | OF NET | (EXPENDITURE)/INCOME | TO NET CASH FLOW FROM OPERATING | ACTIVITIES | ||
| 2022 | 2021 | |||||
| Net (expenditure)/income | for the reporting | period (as | per the | |||
| Statement of Financial Activities) |
(135,372) | 7,200 | ||||
| Adjustments for: |
||||||
| Depreciation charges |
9,866 | 6,117 | ||||
| Interest received Decrease in debtors |
(18) 15,909 |
(5) 37,553 |
||||
| Increase in creditors |
13,626 | 16,194 | ||||
| Net cash (used in)/provided | by operations | (95,989) | 67,059 |
| At 1.4.21 | Cash flow | At 31.3.22 | |
|---|---|---|---|
| Net cash | |||
| Cash at bank and in hand | 215,786 | (95,971 ) | 119,815 |
| 215,786 | (95,971) | 119,815 | |
| Total | 215,786 | (95,971) | 119,815 |
| DONATIONS AND |
LE | GACIES | |||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| E | |||||
| Donations | 80 | 176 | |||
| INVESTMENT INCOME | |||||
| 2022 | 2021 | ||||
| E | |||||
| Deposit account interest | 18 | ||||
| INCOME FROM CHARITABLE | ACTIVITIES | ||||
| 2022 | 2021 | ||||
| Activity | |||||
| General Fund |
Access and casework | 103,323 | 99,634 | ||
| Access to Justice Foundation | Access and casework | 30,000 | 43,100 | ||
| Nationwide Community |
Grant | ||||
| Fund | Access and casework | 12,484 | 37,451 | ||
| University Northampton |
Access and casework | 13,292 | 13,416 | ||
| Househokis Support |
Fund | Access and casework | 26,680 | ||
| Macmillan Cancer Research |
Access and casework | 53,192 | 39,668 | ||
| The National Lottery |
|||||
| Community Fund |
Access and casework | 18,750 | |||
| Legal Aid Agency | Access and casework | (1,000) | |||
| Help through Crisis |
Access and casework | 10,228 | 8,142 | ||
| Help to claim | Access and casework | 282,836 | 280,211 | ||
| MS Society | Access and casework | 5,833 | |||
| Constance Travis Endowment |
|||||
| Fund | Access and casework | 13,000 | |||
| Pension Wise | Utilities and Education | 377,235 | 455,088 | ||
| Best Energy Saving | Network | ||||
| inc Champion | Utilities and Education | 25,475 | |||
| Energy Advice Programme | Utilities and Education | 15,480 | |||
| 940,020 | 1,023,498 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| Access & | Utilities & | Total | Total | |||
| Casework | Education | |||||
| Direct Costs | ||||||
| Salaries and | wages | 367,198 | 155,916 | 523,114 | 483,944 | |
| Staff and volunteers | 8,943 | 1,326 | 10,269 | 16,216 | ||
| Office costs | 13,639 | 3,746 | 17,385 | 23,678 | ||
| Governance | costs | 2,455 | 2,860 | 5,315 | 2,668 | |
| Other costs | 364 | 184,208 | 184,572 | 213,628 | ||
| 392,599 | 348,056 | 740,655 | 740,134 | |||
| Support Costs | ||||||
| Salaries and | wages | 119,010 | 24,903 | 143,913 | 97,417 | |
| Staff and volunteers | 3,890 | 776 | 4.666 | 2,909 | ||
| Office costs | 59,904 | 13,729 | 73,633 | 67,370 | ||
| Premises costs | 80,544 | 16,324 | 96,868 | 84,383 | ||
| Governance | costs | 20,138 | 4,319 | 24,457 | 29,245 | |
| Other costs | 943 | 185 | 1,128 | 1,016 | ||
| 284,429 | 60,236 | 344,665 | 282,340 | |||
| Total expenditure | on charitable | |||||
| activities | 677,028 | 408,292 | 1,085,320 | 1,022,474 |
| 2022f | 2021 f |
||
|---|---|---|---|
| Independent Examiners / Auditors' |
remuneration | 3,840 | 6,000 |
| Depreciation -owned assets |
9,865 | 6,117 | |
| Operating leases- land and buildings |
49,077 | 49,283 | |
| Operating leases - other |
10,544 | 8,786 |
| STAFF CO | STS | ||||||
|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||
| Wages and | salaries | 667,027 | 581,362 | ||||
| 667,027 | 581,362 | ||||||
| The average | monthly | number ofemployees | during | the year was as follows: | |||
| 2022 | 2021 | ||||||
| Advice workers | and | support staff | 28 | 27 | |||
| Key management | personnel | 3 | 3 | ||||
| Volunteers | 32 | 10 | |||||
| 63 | 40 |
| No employees received emoluments in excess off60, |
000. | |
|---|---|---|
| Employment Costs |
||
| 2022 | 2021 | |
| Total | Total | |
| E | ||
| Wages and salaries Socia Isecurity costs |
603,749 43,599 |
528,360 36,517 |
| Employer pension costs |
19,679 | 16,485 |
| 667,027 | 581,362 |
| COMPARATIVES FOR THE ST | ATEMENT OF FINAN | CIAL ACTIVITIES | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | funds | ||
| INCOME AND ENDOWMENTS | FROM | |||
| Donations and legacies |
176 | 176 | ||
| Charitable activities |
||||
| Access and casework | 199,434 | 328,021 | 527,455 | |
| Utilities and Education | 496,043 | 496,043 | ||
| Investment income |
5 | 5 | ||
| Other income | 5,995 | 5,995 | ||
| Total | 205,610 | 824,064 | 1,029,674 | |
| EXPENDITURE ON | ||||
| Charitable activities |
||||
| Access and casework | 183,801 | 353,111 | 536,912 | |
| Utilities and Education | 485,562 | 485,562 |
for the |
ear ended 31st M rch 2022 |
ear ended 31st M rch 2022 |
|||||
|---|---|---|---|---|---|---|---|
| COMPARATIVES FOR | THE STATEMENT | OF FINANCIAL ACTIVITIES - continued | |||||
| Unrestricted | Restricted | Total | |||||
| funds | funds | funds | |||||
| F | |||||||
| Total | 183,801 | 838,673 | 1,022,474 | ||||
| NET INCOME/(EXPENDITURE) | 21,809 | (14,609) | 7,200 | ||||
| Transfers between |
funds | (24,704) | 24,704 | ||||
| Net movement in funds |
(2,895) | 10,095 | 7,200 | ||||
| RECONCILIATION | OF | FUNDS | |||||
| Total funds brought | forward | 227,151 | 227,151 | ||||
| TOTAL FUNDS CARRIED FORWARD | 224,256 | 10,095 | 234,351 | ||||
| 10. | TANGIBLE FIXEDASSETS | ||||||
| Fixtures | |||||||
| Leasehold | and | Computer | |||||
| improvements | fittings | equipment | Totals | ||||
| F | F | ||||||
| COST | |||||||
| At 1st April 2021 and 31st March 2022 | 51,676 | 8,658 | 21,574 | 81,908 | |||
| DEPRECIATION | |||||||
| At 1st April 2021 | 45,936 | 8,658 | 17,449 | 72,043 | |||
| Charge for year | 5,740 | 4,125 | 9,865 | ||||
| At 31st March 2022 | 51,676 | 8,658 | 21,574 | 81,908 | |||
| NET BOOK VALUE | |||||||
| At 31st March 2022 | |||||||
| At 31st March 2021 | 5,740 | 4,125 | 9,865 | ||||
| 11. | DEBTORS:AMOUNTS | FALLING DUE WITHIN ONE YEAR | |||||
| 2022 | 2021 | ||||||
| F | |||||||
| Trade debtors | 5,831 | 7,091 | |||||
| Other debtors | 3,326 | ||||||
| Prepayments and accrued income |
41,407 | 52,729 | |||||
| 47,238 | 63,146 |
| Minimum kase paym |
e | nts unde |
r non-cancellab | le operating leases |
fall due as follows | : | |
|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||
| f | f | ||||||
| Within one year | 10,658 | 36,763 | |||||
| Between one and five | years | 4,248 | 18,462 | ||||
| 14,906 | 55,225 | ||||||
| MOVEMENT IN FUNDS |
|||||||
| Net | Transfers | ||||||
| movement | between | At | |||||
| At 1.4.21 | in funds | funds | 31.3.22 | ||||
| f | f | f | |||||
| Unrestricted funds |
|||||||
| General funds | 224,256 | (77,992) | (52,582) | 93,682 | |||
| Lega I Aid Agency | (8,519) | 8,519 | |||||
| University of Northampton |
2,514 | (2,514) | |||||
| Access to Justice Foundation | 5,175 | (5,175) | |||||
| Nationwide Community |
Grant Fund | (20,150) | 20,150 | ||||
| Constance Travis Endowment | Fund | 1,278 | (1,278) | ||||
| Households Support |
Fund | 20,053 | (20,053) | ||||
| 224,256 | (77,641 ) | (52,933) | 93,682 | ||||
| Restricted funds | |||||||
| Macmillan | (16,494) | 16,494 | |||||
| Pension Wise | 10,095 | (28,557) | 18,462 | ||||
| Help through Crisis |
263 | (263) | |||||
| Help to Claim | (15,740) | 15,740 | |||||
| Energy Advice Programme | (2,500) | 2,500 | |||||
| The NationalLottery | Community | Fund | 5,297 | 5,297 | |||
| 10,095 | (57,731) | 52,933 | 5,297 | ||||
| TOTAL FUNDS | 234,351 | (135,372) | 98,979 |
| Net movement in funds |
, inclu |
de | d in the above |
are as follows: | |||
|---|---|---|---|---|---|---|---|
| Incoming | Resources | Movement | |||||
| resources | expended | in funds | |||||
| Unrestricted funds |
|||||||
| General funds |
113,251 | (191,243) | (77,992) | ||||
| Legal Aid Agency | (1,000) | (7,519) | (8,519) | ||||
| University of Northampton |
13,292 | (10,778) | 2,514 | ||||
| Access to Justice Foundation | 30,000 | (24,825) | 5,175 | ||||
| Nationwide Community |
Grant Fund | 12,484 | (32,634) | (20,150) | |||
| Constance Travis Endowment | Fund | 13,000 | (11,722) | 1,278 | |||
| Households Support Fund |
26,680 | (6,627) | 20,053 | ||||
| 207,707 | (285,348) | (77,641) | |||||
| Restricted funds | |||||||
| Macmillan | 53,192 | (69,686) | (16,494) | ||||
| Pension Wise | 377,235 | (405,792) | (28,557) | ||||
| Help through Crisis |
10,228 | (9,965) | 263 | ||||
| Help to Claim | 282,836 | (298,576) | (15,740) | ||||
| Energy Advice Programme | (2,500) | (2,500) | |||||
| The National Lottery Community |
Fund | 18,750 | (13,453) | 5,297 | |||
| 742,241 | (799,972) | (57,731) | |||||
| TOTAL FUNDS | 949,948 | (1,085,320 ) | (135,372) | ||||
| Comparatlves for movement |
In funds | ||||||
| Net | Transfers | ||||||
| movement | between | At | |||||
| At 1.4.20 | in funds | funds | 31.3.21 | ||||
| E | |||||||
| Unrestricted funds |
|||||||
| General funds | 227,151 | 14,589 | (27,474) | 214,266 | |||
| Legal Aid Agency | (5,746) | 5,746 | |||||
| University of Northampton |
2,918 | (2,918) | |||||
| MS Society | 771 | (771) | |||||
| Access to Justice Foundation | (713) | 713 | |||||
| Nationwide Community |
Grant | Fund | 9,990 | 9,990 | |||
| 227,151 | 21,809 | (24,704) | 224,256 | ||||
| Restricted funds | |||||||
| Macmillan | (15,019) | 15,019 | |||||
| Pension Wise | 10,095 | 10,095 | |||||
| Help through Crisis |
(8,766) | 8,766 | |||||
| Best Energy Saving Network | inc Champion | 690 | (690) | ||||
| Help to Claim | (1,305) | 1,305 | |||||
| Energy Advice Programme | (304) | 304 | |||||
| (14,609) | 24,704 | 10,095 | |||||
| TOTAL FUNDS | 227,151 | 7,200 | 234,351 |
| Comparative net mo |
vemen | t i |
n | funds, included in the above are |
as foll | ows: | ||
|---|---|---|---|---|---|---|---|---|
| Incoming | Resources | Movement | ||||||
| resources | expended | in funds | ||||||
| Unrestricted funds |
||||||||
| General funds | 105,810 | (91,221 ) | 14,589 | |||||
| Legal Aid Agency University of Northampton |
13,416 | (5,746) (10,498) |
(5,746) 2,918 |
|||||
| MS Society Access to Justice Foundation |
5,833 43,100 |
(5,062) (43,813) |
771 (713) |
|||||
| Nationwide Community Grant |
Fund | 37,451 | (27,461 ) | 9,990 | ||||
| 205,610 | (183,801 ) | 21,809 | ||||||
| Restricted funds | ||||||||
| Macmillan | 39,668 | (54,687) | (15,019) | |||||
| Pension Wise | 455,088 | (444,993) | 10,095 | |||||
| Help through Crisis Best Energy Saving Network Help to Claim Energy Advice Programme |
inc Champion | 8,142 25,475 280,211 15,480 |
(16,908) (24,785) (281,516) (15,784) |
(8,766) 690 (1,305) (304) |
||||
| 824,064 | (838,673) | (14,609) | ||||||
| TOTAL FUNDS | 1,029,674 | (1,022,474 ) | 7,200 | |||||
| A current year 12 months | and | prior year 12 months combined | position | is as follows: | ||||
| Net | Transfers | |||||||
| movement | between | At | ||||||
| At 1.4.20 | in funds | funds | 31.3.22 | |||||
| E | ||||||||
| Unrestricted funds |
||||||||
| General funds | 227,151 | (63,403) | (80,056) | 83,692 | ||||
| Legal Aid Agency University of Northampton MS Society Access to Justice Foundation |
(14,265) 5,432 771 4,462 |
14,265 (5,432) (771) (4,462) |
||||||
| Nationwide Community Grant Constance Travis Endowment |
Fund Fund |
(10,160) 1,278 |
20,150 (1,278) |
9,990 | ||||
| Households Support |
Fund | 20,053 | (20,053) | |||||
| 227,151 | (55,832) | (77,637) | 93,682 | |||||
| Restricted funds | ||||||||
| Macmillan | (31,513) | 31,513 | ||||||
| Pension Wise | (18,462) | 18,462 | ||||||
| Help through Crisis Best Energy Saving Network inc Champion Help to Claim Energy Advice Programme The National Lottery Community Fund |
(8,503) 690 (17,045) (2,804 ) 5,297 |
8,503 (690) 17,045 2,804 |
5,297 | |||||
| (72,340) | 77,637 | 5,297 | ||||||
| TOTAL FUNDS | 227,151 | (128,172) | 98,979 |
| Detailed | Statement of | Statement of | Financial Activities | Financial Activities | |||||
|---|---|---|---|---|---|---|---|---|---|
| fo t | ear | n ed | 1st March | 022 | |||||
| 2022 | 2021 | ||||||||
| E | E | ||||||||
| INCOME AND ENDOWMENTS | |||||||||
| Donations and legacies |
|||||||||
| Donations | 80 | 176 | |||||||
| Investment income |
|||||||||
| Deposit account interest | 18 | ||||||||
| Charitable activities |
|||||||||
| General Fund |
103,323 | 99,634 | |||||||
| Access to Justice Foundation | 30,000 | 43,100 | |||||||
| Nationwide Community |
Grant | Fund | 12,484 | 37,451 | |||||
| University Northampton |
13,292 | 13,416 | |||||||
| Households Support Fund |
26,680 | ||||||||
| Macmillan Cancer Research |
53,192 | 39,668 | |||||||
| The National Lottery Community |
Fund | 18,750 | |||||||
| Legal Aid Agency | (1,000) | ||||||||
| Help through Crisis |
10,228 | 8,142 | |||||||
| Pension Wise | 377,235 | 455,088 | |||||||
| Best Energy Saving Network | inc Champion | 25,475 | |||||||
| Help to claim | 282,836 | 280,211 | |||||||
| MS Society | 5,833 | ||||||||
| Constance Travis Endowment |
Fund | 13,000 | |||||||
| Energy Advice Programme | 15,480 | ||||||||
| 940,020 | 1,023,498 | ||||||||
| Other income | |||||||||
| Other Income | 9,830 | 5,995 | |||||||
| Total incoming resources | 949,948 | 1,029,674 | |||||||
| EXPENDITURE | |||||||||
| Charitable activities |
|||||||||
| Wages | 667,027 | 581,362 | |||||||
| Rent, rates and insurance | 62,705 | 61,745 | |||||||
| Recruitment | 4,852 | 7,583 | |||||||
| Light and heat | 8,753 | 15,010 | |||||||
| Telephone | 28,126 | 17,892 | |||||||
| Postage, stationery and advertising |
14,496 | 14,468 | |||||||
| Sundries | 1,525 | 5,714 | |||||||
| Staff and volunteer travel |
7,976 | 8,129 | |||||||
| Training and conference |
2,107 | 3,413 | |||||||
| Repairs and maintenance | 24,340 | 12,523 | |||||||
| ITand office equipment | 19,993 | 25,925 | |||||||
| Books and subscriptions | 12,960 | 13,561 | |||||||
| Bank charges | 386 | 398 | |||||||
| Partner payment | 184,208 | 211,799 | |||||||
| Accountancy and consultancy |
36,000 | 36,835 | |||||||
| Improvements to property |
5,741 | ||||||||
| Computer equipment |
4,125 | 6,117 | |||||||
| 1,085,320 | 1,022,474 | ||||||||
| Total resources expended | 1,085,320 | 1,022,474 | |||||||
| Net (expenditure)/income | (135,372) | 7,200 |