2023-03-31-accounts - Central And East Northamptonshire Citizens Advice Bureau

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			Page
Report ofthe Trustees		1	to	6
Independent Examiner's	Report
Statement of Financial	Activities
Statement of Financial	Position
Statement ofCash Flows
Notes to the Statement	ofCash Flows
Notes to the Financial Statements		12	to	21
Detailed Statement of Financial Activities			22

	fo	r the ear en	ded 31stMarch	2023
					2023	2022
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	f	f	6	5
INCOME AND ENDOWMENTS	FROM
Donations and legacies			1,767		1,767	80
Charitable activities
Access and casework			185,829	96,508	282,337	562,785
Utilities and Education				473,835	487,247	377,235
Investment income						18
Other Income			1,982		1,982	9,830
Total			189,578	570,343	773,333	949,948
EXPENDITURE ON
Charitable activities
Access and casework			187,312	113,067	300,379	677,028
Utilities and Education				481,158	497,063	408,292
Total			187,312	594,225	797,442	1,085,320
NET INCOME/(EXPENDITURE)			2,266	(23,882)	(24,109)	(135,372)
Transfers between funds		13	(26,375)	23,882
Net movement In funds			(24,109)		(24,109)	(135,372)
RECONCILIATION OF FUNDS
Total funds brought forward			93,682	5,297	98,979	234,351
TOTAL FUNDS CARRIED FORWARD			69,573	5,297	74,870	98,979

	ment o 31st	Fin I IPositl March 2023	n
				2023	2022
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	6	6	6
CURRENT ASSETS
Debtors	10	15,505		15,505	47,238
Cash at bank		73,068	5,297	78,365	119,815
		88,573	5,297	93,870	167,053
CREDITORS
Amounts fafilng due within one year	11	(19,000)		(19,000)	(68,074)
NET CURRENT ASSETS		69,573	5,297	74,870	98,979
TOTAL ASSETSLESSCURRENT LIABILITIES		69,573	5,297	74,870	98,979
NET ASSETS		69,573	5,297	74,870	98,979
FUNDS	13
Unrestricted funds				69,573	93,682
Restricted funds				5,297	5,297
TOTAL FUNDS				74,870	98,979

		f	orthe earended 3	1stMarch 2 23
			Notes	2023f	2022
Cash flows from operating	activities
Cash generated from operations				(41,450)	(95,989)
Net cash used In operating	activities			(41,450)	(95,989)
Cash flows from Investing	activities
Interest received					18
Net cash provided by investing activities					18
Change In cash and cash	equivalents	In
the reporting period				(41,450)	(95,971 )
Cash and cash equivalents	at the
beginning ofthe reporting	period			119,815	215,788
Cash and cash equivalents	at the end	of
the reporting period				78,365	119,815

RECONCILIATI	ON	OF NE	T EXPE	NDITURE TO NET CASH FLO	W FROM OPER	ATING ACTIVIT	IES
						2023	2022
						6	6
Net expenditure	for	the reporting		period (as per the Statement	of
Financial Activities)						(24,109)	(135,372)
AdJustments for:
Depreciation charges							9,866
Interest received							(18)
Decrease in debtors						31,733	15,909
(Decrease)/Increase		in creditors				(49,074)	13,626
Net cash used	In operations					(41,450)	(95,969)
ANALYSIS OF	CHANGES		IN NET	FUNDS
					At 1.4.22	Cash flow	At 31.323
					f	6
Net cash
Cash at bank and In hand					119,815	(41,450)	78,365
					119,815	(41,450)	78,365
Total					119,815	(41,450)	78,365

								2023	2022
									f
Deposit account Interest									18
INCOME FROM CHARITABLE			ACTIVITIES
			Activity					2023f	2022
General Fund			Access and	casework				163,454	103,323
Access to Justice Foundation			Access and	casework					30,000
Nationwide Community		Grant
Fund			Access and	casework					12,484
University Northampton			Access and	casework				9,375	13,292
Households Support Fund			Access and	casework					26,680
Macmillan Cancer	Research		Access and	casework				51,508	53,192
The National Lottery
Community Fund			Access and	casework				45,000	18,750
Legal Aid AgencY			Access and	casework					(1,000)
Help through Crtsls			Access and	casework					10,228
Help to claim			Access and	casework					282,836
Constance Travis Endowment
Fund			Access and	casework				13,000	13,000
Pension Wise			Utilities and	Education				473,835	377,235
Integrated Care Northants			Utilities and	Education				2,917
Grant National Cit Advice			Utilities and	Education				10,495
								769,584	940,020
CHARITABLE ACTIVITIES EXPENDITURE
						2023			2022
				Access &		Utilities	&	Total	Total
				Casework		Education
Direct Costs
Salaries and wages				120,725		149,773		270,498	523,«4
Staff end volunteers				5,247		1,889		7,136	10,269
Office costs				4,958				4,958	17,385
Governance costs					90			90	5,315
Other costs				43,828		2«,984		255,812	184,572
				174,848		363,646		538,494	740,655
Support Costs
Salaries and wages				61,483		72,295		133,758	143,913
Staff and volunteers				1,481		1,397		2,878	4,666
Office costs				42,144		41,090		83,234	73,633
Premises costs				19,512		17,585		37,097	96,668
Governance costs					710		775	1,485	24,457
Other costs					222		275	496	1,128
				125,531		133,417		258,948	344,665
Total expenditure	on charitable
activities				303,379		497,083		797,442	1,085,320

					2023	2022
						F
Independent		Examiners	/ Auditors'	remuneration	4,000	3,640
Depreciation		- owned assets				9,865
Operat/ng	leases- land and buildings				41,778	49,077
Operating	leases - other				6,402	10,544

STAFF CO	STS
							2023f	2022f
Wages and	salaries						404,256	667,027
							404,256	667,027
The average	monthly		number	ofemployees	during	the year was as follows:
							2023	2022
Advice workers		and	support	staff			11	28
Key management		personnel					5	3
Volunteers							24	32
							40	63

Employment Costs
	2023	2022
	Total	Total
	f
Wages and salaries	343,788	603,749
Social security costs	29,594	43,599
Employer pension costs	30,874	19,679
	404,256	667,027

		Notes to he Financial Statem for the ear ended 31st	Notes to he Financial Statem for the ear ended 31st	ents -continued March 2023
	COMPARATIVES FOR	THE STATEMENT OF FINANCIAL		ACTIVITIES
				Unrestricted	Restricted	Total
				funds	funds f	fundsf
	INCOME AND ENDOWMENTS		FROM
	Donations and legacies			80		80
	Charitable activities
	Access and casework			197,779	365,006	562,785
	Utilities and Education				377,235	377,235
	Investment Income			18		18
	Other income			9,830		9,830
	Total			207,707	742,241	949,948
	EXPENDITURE ON
	Charitable activities
	Access and casework			285,348	391,680	677,028
	Utilities and Education				408,292	408,292
	Total			285,348	799,972	1,085,320
	NET INCOMEI(EXPENDITURE)			(77,641 )	(57,731)	(135,372)
	1'ransfers between funds			(52,933)	52,933
	Net movement In funds			(130,574)	(4,798)	(135,372)
	RECONCILIATION OF FUNDS
	Total funds brought forward			224,256	10,095	234,351
	TOTAL FUNDS CARRIED FORWARD			93,682	5,297	98,979
10.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
					2023	2022
						6
	Trade debtors					5,831
	Prepayments and accmed income				15,505	41,407
					15,505	47,238

CREDITORS: AMOU	NTS FALLING DUE WITHIN ONE YE	AR
		2023	2022
		f
Trade creditors			152
Social security and other taxes			12,750
Accruals and deferred	income	19,000	55,172
		19,000	68,074

Minimum leas	e payments unde	r non-cancefiab	le operating leases	fall due as follows	:
					2023	2022
					f	f
Within one year						10,658
Between one	and five years					4,248
						14,906
MOVEMENT	IN FUNDS
				Net	Transfers
				movement	between	At
			At 1.4.22	In funds f	funds f	31.3.23 f
Unrestricted	funds
General funds			93,682	(6,313)	(17,796)	69,573
Constance Travis Endowment		Fund		8,579	(8,579)
Grant National	Citizens Advice			(2,276)	2,276
Integarted Cars Northamptonshire				(217)	217
			93,682	(227)	(23,882)	69,573
Restricted funds
Macmlfian				(16,559)	16,559
Pension Wise				(7,323)	7,323
The National	Lottery Community	Fund	5,297			5,297
			5,297	(23,882)	23,882	5,297
TOTAL FUNDS			98,979	(24,109)		74,870

Net movement In funds	, includ	e	d In the above	are as follows:
					Incoming	Resources	Movement
					resources f	expended f	in funds 6
Unrestricted funds
General funds					167,203	(173,516)	(6,313)
University of Norihampton					9,375	(9,375)
Constance Travls Endowment			Fund		13,000	(4,421 )	8,579
Grant National Citizens	Advice				10,495	(12,771)	(2,276)
Integarted Cere Northamptonshire					2,917	(3,134)	(217)
					202,990	(203,217)	(227)
Restricted funds
Macmillan					51,508	(68,087)	(16,559)
Pension Wise					473,835	(481,158)	(7,323)
The National Lottery Community			Fund		45,000	(45,000)
					570,343	(594,225)	(23,882)
TOTAL FUNDS					773,333	(797,442)	(24,109)
Comparatlves for movement			In funds
					Net	Transfers
					movement	between	At
				At 1.4.21 f	In funds 5	funds 2	31.3.22 f
Unrestricted funds
General funds				224,256	(77,992)	(52,582)	93,682
Legal 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 National Lottery Community			Fund		5,297		5,297
				10,095	(57,731)	52,933	5,297
TOTAL FUNDS				234,351	(135,372)		98,979

Comparative net move	ment In	funds, Included In the a	bove are as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
Unrestricted funds
General funds			113,251	(191,243)	(77,992)
Legal Aid Agency University of Northampton			(1,000) 13,292	(7,519) (10,778)	(8,519) 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	(9,966)	263
Help to Claim			282,836	(298,576)	(15,740)
Energy Advice Programme The National Lottery Community		Fund	18,750	(2,500) (13,453)	(2,500) 5,297
			742,241	(799,972)	(57,731)
TOTAL FUNDS			949,948	(1,085,320)	(135,372)

A current year 12mont	hs and	prior year 12m	onths combined posi	tion Isas follows:
				Net	Transfers
				movement	between	At
			At 1.4.21	in funds	funds	31.3.23
			f	f		6
Unrestricted funds
General funds			224,256	(84,305)	(70,378)	69,573
Legal 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		9,857	(9,857)
Households Support Fund				20,053	(20,053)
Grant National Citizens	Advice			(2,276)	2,276
Integarted Care Northamptonshire				(217)	217
			224,256	(77,868)	(76,815)	69,573
Restricted funds
Macmillan				(33,053)	33,053
Pension Wise			10,095	(35,880)	25,785
Help through Crisis				263	(263)
Help to Claim				(15,740)	15,740
Energy Advice Programme				(2,500)	2,500
The National Lottery Community		Fund		5,297		5,297
			10,095	(81,613)	76,815	5,297
TOTAL FUNDS			234,351	(159,481 )		74,870

as follows:
				Incoming	Resources	Movement
				resources 8	expended 8	In funds f
Unrestricted funds
General funds Legal Aid Agency				280,454 (1,000)	(364,759) (7,519)	(84,305) (8,519)
University of Northampton				22,667	(20,153)	2,514
Access to Justice Foundation				30,000	(24,825)	5,175
Nationwide Community		Grant Fund		12,484	(32,634)	(20,150)
Constance Travls Endowment			Fund	26,000	(16,143)	9,857
Households Support	Fund			26,680	(6,627)	20,053
Grant National Citizens		Advice		10,495	(12,771)	(2,276)
Integarted Cere Northamptonshire				2,917	(3,134)	(217)
				410,697	(488,565)	(77,868 )
Restricted funds
Macmillan				104,700	(137,753)	(33,053)
Pension Wise				851,070	(886,950)	(35,880)
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	63,750	(58,453)	5,297
				1,312,584	(1,394,197)	(81,613)
TOTAL FUNDS				1,723,281	(1,882,762 )	(159,481 )

				Citi	zens Advice Bure	au
				Detailed S	ement ofFlnan	lal Actlvl les
				r the	ear ended 31stMarch 2023
							2023f	2022
INCOME AND ENDOWMENTS
Donations and legacies
Donations							1,767	80
Investment Income
Deposit account interest								18
Charitable activities
General Fund							163,454	103,323
Access to Justice Foundation								30,000
Nationwide Community	Grant	Fund						12,484
University Northampton							9,375	13,292
Households Support Fund								26,680
Macmillan Cancer Research							51,508	53,192
Ths National Lottery Community			Fund				45,000	18,750
Legal Aid Agency								(1,000)
Help through Cttsls								10,228
Pension Wise							473,835	377,235
Help to claim								282,836
Constance Travis Endowment		Fund					13,000	13,000
Integrated Care Northants							2,917
Grant National Cit Advice							10,495
							769,584	940,020
Other income
Other Income							1,982	9,830
Total Incoming resources							773,333	949,948
EXPENDITURE
Charitable activities
Wages							404,256	667,027
Rent, rates and insurance							48,325	62,705
Recruilment								4,852
Light and heat							6,046	8,753
Telephone							24,825	28,126
Postage, stationery and advertising							4,274	14,496
Sundries							1,896	1,525
Staff and volunteer travel							9,053	7,976
Training and conference							259	2,107
Repairs and maintenance							37,980	24,340
IT and office equipment							17,380	19,993
Sooks and subscriptions							10,973	12,960
Bank charges							312	386
Partner payment							207,166	184,208
Accountancy and consultancy							24,697	36,000
Improvements to property								5,741
Computer equipment								4,125
							797,442	1,085,320
Total resources expended							797,442	1,085,320
Net expenditure							(24,109)	(135,372)