||||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||
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||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|
##
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##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|||||||||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)|