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||||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||
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||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|
##
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##
|||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|
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|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|
##
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|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|
##
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||||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|