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2021-03-31-accounts

Page
Trustees'
Annual
Report		 1-7
Independent
auditor's		 report 8-11
Statement
offinancial		 activities and income and expenditure account 12
Balance sheet 13
Statement
ofcash flows		 14
Principal
accounting		 policies 15-17
Notes to the financial statements 18-26

Governance
Strategic Business
Planning
Risk Management
Financial
Management
People Management
Operational
Performance		 Management
Partnership
Working
Research and Campaigns
Equality Leadership

Reference and administrative and administrative details
Charity number 1153277
Company number 8616847
Name and registered office Sheffield Citizens Advice and Law Centre
The Circle, 33 Rockingham Lane, Sheffield, S14FW
Our advisors:
Auditors Tingle Ashmore
Ltd
Chartered Accountants
and		 Statutory Auditors
Enterprise House,
Broadfiield		 Court, Sheffield, S8 OXF
Bankers Unity Trust Bank Pic
Nine Brindleyplace,
Birmingham,		 B1 2HB
United Trust Bank
One Ropemaker
Street, London,		 EC2Y 9AW
Cambridge & Counties
Bank Limited
Charnwood Court, 5B New Walk, Leicester, LE1 6TE

Appointed Resigned
Trustees and directors Mark Gamsu 19/07/13
Alistair Griggs 19/07/13
Sharon
Hirshman		 19/07/13
Hilary Dawson 04/09/13
Claire Holden 07/10/15
Beatrice Karol Burks 05/10/16 04/08/21
Mary Seneviratne 05/10/16
Mark Smith 05/10/16
Susan
Hird		 05/09/18 01/09/21
Sheila Robinson 05/09/18
Helen Steers 05/09/18
Nathan
Golding		 01/05/19 21/07/20
Karen Escott 07/10/20
David Sollitt 07/10/20
Gregg Watts 07/10/20
Matthew
Newbould		 07/10/20
Principal Staff Chief Executive Clare Lodder
Head ofAdvice Joanne Abdulla
Head ofResources and
Organisational Development Peter Brown

Unrestricted Restricted Total Total
funds funds funds funds
Notes 2021 2020
Income from:
Charitable
activities		 1 1,442,339 3,335,904 4,778,243 4,880,824
Donations:
Donations
and voluntary		 income 30,158 30,158 24,954
Donated services and facilities 1,522 1,522 4,500
Investment
income		 - bank interest 3,119 3,119 3,669
Other income 42,573 42,573 40,069
Total income 1,518,189 3,337,426 4,855,615 4,954,016
Expenditure
on:
Charitable
activities		 3 1,486,771 3,302,913 4,789,684 4,669,534
Total expenditure 4 1,486,771 3,302,913 4,789,684 4,669,534
Net income for the year 31,418 34,513 65,931 284,482
Transfers
between		 funds 15 21,783 (21,783)
Net movement
in funds		 5 53,201 12,730 65,931 284,482
Funds brought
forward at 1stApril 2020		 1,404,688 75,444 1,480,132 1,195,650
Funds carried forward at 31st March 2021 F1,457,889 688,174 61,546,063 61,480,132

Notes 2021 2020
Fixed assets
Tangible assets 335,788 361,650
Current assets
Debtors 10 352,385 551,178
Cash at bank and on hand 1,290,002 969,790
1,642,387 1,520,968
Creditors - amounts falling due within one year 11 432,112 402,486
Net current assets 1,210,275 1,118,482
Net assets 61,546,063 F1,480,132
Income funds
Unrestricted funds
General funds 1,457,889 1,404,688
Restricted
funds		 15 88,174 75,444
Total funds 14 61,546,063 61,480,132

Total Total
funds funds
2021 2020
Cash flows from operating activities:
Net cash provided
by/(used		 in) operating activities 317,093 (59,556)
Cash flows from investing activities:
Interest received 3,119 3,669
Net cash provided
by investing		 activities 3,119 3,669
Change
in cash and cash		 equivalents in the year 320,212 (55,887)
Cash and cash equivalents at the beginning ofthe year 969,790 1,025,677
Cash and cash equivalents at the end of the year E1,290,002 F969,790
Cash and cash equivalents consists of:
Cash at bank and on hand 61,290,002 F969,790
Reconciliation
of net income to		 net cash flow from
operating
activities:
Net income for the year 65,931 284,482
Adjustments
for:
Depreciation
charges		 25,862 25,862
Interest receivable (3,119) (3,669)
Decrease/(increase)
in debtors		 198,793 (335,956)
Increase/(decrease)
in creditors		 29,626 (30,275)
Net cash provided
by/(used		 in) operating activities 6317,093 F(59,556)

Unrestricted Restricted Total Total
funds funds funds funds
2021 2020
1 Charitable
activities
Sheffield
City Council:
Core Service Grant 883,895 883,895 841,536
Sheffield Advocacy
Hub		 1,038,551 1,038,551 1,016,178
Registered
Housing
Providers		 -Advice
Service 39,900 39,900 39,900
Building Successful
Families		 Service 33,000 33,000 33,000
Opportunity
Sheffield		 33,923 33,923 59,583
EU Settlement
Scheme		 26,645 26,645
Sheffield Working 20,000
Citizens Advice:
Money Advice Service funded debt service 664,603 664,603 624,026
Help to claim 607,440 607,440 624,283
Consumer
Service		 344,166 344,166 418,136
Pension Wise 206,362 206,362 273,509
BEISRemote Working 46,360 46,360
Energy Best Deal 4,836
Big
I ottery:
Deaf Empowerment
and Fairness		 (DEaF) 102,490 102,490 99,147
Advice and Foodbanks 55,518 55,518 100,035
Covid 19Emergency
Fund		 79,544 79,544
NHS Sheffield
Clinical		 Commissioning Group:
Generic Advocacy Service 123,140 123,140 120,137
Mental
Health Advice Service		 80,052 80,052 78,100
Other;
Legal Services 28,417 28,417 146,714
Weston Park Cancer Information Centre 78,574 78,574 78,188
Asylum,
Migration
and		 Integration Fund 68,582 68,582 55,946
The Access to Justice Foundation:
Community
Justice Fund		 50,000 50,000
Community
Justice Fund-Funder		 Plus 2,500 1,700 4,200
Law Centre's
Network		 - EUSS 18,090 18,090 31,693
South Yorkshire
Housing
Association		 20,956 20,956 25,000
SOAR Community
-Age Better		 24,102 24,102 24,552
Primary
and Community		 Mental Health
Transformation
Programme		 19,262 19,262
Great Places Housing Group 4,965 4,965 18,598
Sheffield
Children's
Hospital,		 Becton
Advocacy 4,750 4,750 10,738
Totley Outreach 1,000 1,000 8,250
Stewarts
Law		 11,779 11,779 19,631
St Luke's Hospice Advice Service 19,803
Small Funds 64,599 13,378 77,977 89,305
F1,442,339 F3,335,904 F4,778,243 84,880,824

Unrestricted Restricted Total Total
funds funds funds funds
2021 2020
3 Costs ofcharitable actiVities by fund type
Advice and information services 1,480,135 3,302,913 4,783,048 4,664,535
Governance costs:
Audit and accountancy fees 3,888 3,888 2,671
Other 2,748 2,748 2,328
F1,486,771 F3,302,913 64,789,684 54,669,534
4 Classification
ofresources		 expended
Wages and salaries 3,947,300 3,785,859
Other staff and volunteer costs 49,863 134,165
Office costs 163,064 167,021
Premises costs 164,113 199,271
Equipment
and IT support		 224,029 154,116
Professional
fees and		 consultants 54,295 30,125
Partner payments 149,904 161,250
Disbursements 249 794
Audit and accountancy 3,888 2,671
Other costs 7,117 8,400
Depreciation 25,862 25,862
54,789,684 84,669,534
5 Net movement
in funds
This is stated after charging:-
Depreciation 25,862 25,862
Auditor's
remuneration		 - audit 2,785 2,309
- accountancy 1,103 362

Total Total
funds funds
2021 2020
Analysis of staff costs, trustee remuneration and expenses, and the cost
of key management personnel
Salaries 3,463,549 3,356,148
Employer's national insurance 268,679 262,355
Pension costs 172,365 167,356
Working from home allowance 42,707
F3,947,300 63,785,859
The avera ge
n		 umber ofemployees
during the year was as		 follows:
2021 2020
No No
Managers and advice supervisors 25 26
Advisers and advocates 124 122
Administration and support 22 21
171 169

9 Tangible assets Equipment,
Leasehold fixtures and
property fittings Total
Cost or valuation
As at 1st April 2020 and at 31st March 2021 421,959 312,456 734,415
Depreciation
As at 1stApril 2020 72,372 300,393 372,765
Charge for the year 20,526 5,336 25,862
As at 31st March 2021 92,898 305,729 398,627
Net book value
As at 31st March 2021 F329,061 F6,727 F335,788
2021 2020
10 Debtors
Trade debtors 225,052 427,703
Work in progress 15,756 12,069
Grants receivable 53,816 54,513
Other debtors
and prepayments		 57,761 56,893
8352,385 8551,178
11 Creditors - amounts falling due within one year
Trade creditors 101,179 152,890
Taxation and social security 114,478 135,700
Acciuals 113,872 67,003
Deferred income (note 12) 30,425 13,161
Outstanding
pension		 contributions 18,703 18,538
Other creditors 52,725 14,554
Funds
held on behalf ofothers		 730 640
6432,112 F402,486

2021 2020
12 Deferred income
Balance at 1st April 2020 13,161 37,110
Amount released to Incoming resources from charitable activities (13,161) (37,110)
Amount deferred in the year 30,425 13,161
Balance at 31st March 2021 F30,425 613,161
Deferred income comprises grants which the donors have specified must
be used in future accounting periods or contract income received in advance.
13 Operating
leases
The charity had operating leases at the year end with total future minimum lease payments as follows:
2021 2020
F f
Land and buildings
Amount
falling due:
Within
1 year		 73,965 44,242
Within 2 to 5 years 130,748 130,761
After more than 5years 21,280 51,870
Plant and equipment
Amount
falling due:
Within
1 year		 6,147 8,592
Within 2 to 5 years 24,077
14 Total funds
Fund balances at 31st March 2021 are represented by:-
Unrestricted Restricted Total
funds funds funds
Fixed assets 324,863 10,925 335,788
Net current assets 1,133,026 77,249 1,210,275
Net assets 61,457,889 F88,174 F1,546,063
Prior year comparison
Fund balances at 31st March 2020 were represented by:-
Fixed assets 348,896 12,754 361,650
Net current assets 1,055,792 62,690 1,118,482
Net assets F1,404,688 E75,444 F1,480,132

15
Income funds
Balance at Movement in resources Transfers Balance at
1stApr Incoming Outgoing between 31st Mar
2020 funds 2021
Restricted
funds
Shefheld
City Council:
Core Service Grant 883,895 (857,895) 26,000
Building Successful Families 33,000 (33,000)
EU Settlement
Scheme		 26,645 (26,645)
Citizens Advice:
Money Advice Service 664,603 (642,820) (21,783)
Consumer
Service		 344,166 (344,166)
Pension Wise 206,362 (201,572) (4,790)
Help to Claim 607,440 (607,440)
Remote Working 46,360 (46,360)
Core Cities Grant 5,525 5,525
Big Lottery:
Advice and Foodbanks 55,518 (55,518)
Deaf Empowerment
and		 Fairness 10,231 102,490 (112,721)
Covid 19Emergency Fund 79,544 (79,544)
NHS Sheffield
Clinical
Commissioning
Group:
Mental
Health Advice		 Service 80,052 (80,052)
Other:
Asylum,
Migration
and		 Integration 68,582 (68,582)
Fund
The Access to Justice Foundation 51,700 (51,700)
Law Centre's
Network		 - EUSS 18,090 (18,090)
SOAR Community
-Age		 Better 24,102 (24,102)
Primary and Community Mental Health
Transformation
Programme		 19,262 (19,262)
Other smaller funders 6,000 25,615 (31,615)
Redundancy
fund		 40,934 4,790 45,724
Fixed asset fund 12,754 (1,829) 10,925
Total restricted
funds		 75,444 3,337,426 (3,302,913) (21,783) 88,174
Unrestricted
funds
General funds 1,404,688 1,518,189 (1,486,771) 21,783 1,457,889
Total funds 81,480,132 F4,855,615 F(4,789,684) F= 61,546,063

15
Income funds (continued)		 15
Income funds (continued)		 15
Income funds (continued)
Transfer between funds
Where fixed assets are purchased using restricted funds, the relevant cost in the year of addition
is transferred
out		 ofthe relevant restricted fund and into the restricted
fixed asset		 fund.
The transfer of621,783 to unrestricted funds comes from the Citizens Advice: Money Advice Service
restricted
fund and		 relates to a surplus on this fund transferred in line with the agreement. The transfer
from Pension Wise to the Redundancy fund relates to allowable provision
by the		 funder for future
redundancy
costs.
Prior year comparison
Balance at Movement in resources
Transfers		 Balance at
1st Apr Incoming Outgoing between 31st Mar
2019 funds 2020
Restricted
funds
Sheffield
City Council:
Core Service Grant 841,536 (841,536)
Building Successful Families 33,000 (33,000)
Citizens Advice;
Money Advice Service 624,026 (624,026)
Consumer
Service		 418,136 (418,136)
Pension Wise 4,334 273,509 (247,296) (30,547)
Help to Claim 624,283 (609,562) (14,721)
Energy Best Deal 4,836 (4,836)
Broadband
grant		 750 (750)
Core Cities Grant 5,525 5,525
Big Lottery:
Advice and Foodbanks 100,035 (100,035)
Deaf Empowerment
and Fairness		 11,444 99,147 (100,360) 10,231
NHS Sheffield
Clinical
Commissioning
Group:
Mental
Health Advice		 Service 78,100 (78,100)
Other:
Asylum,
Migration
and		 Integration 55,946 (55,946)
Fund
Law Centre's
Network		 - EUSS 31,693 (31,693)
SOAR Community
-Age Better		 24,552 (24,552)
Great Places Housing Group 15,623 (15,623)
Other smaller funders 6,000 58,157 (58,157) 6,000
Redundancy
fund		 40,934 40,934
Fixed asset fund 14,583 (1,829) 12,754
Total restricted
funds		 41,886 3,283,329 (3,245,437) (4,334) 75,444
Unrestricted
funds
General funds 1,153,764 1,670,687 (1,424,097) 4,334 1,404,688
Total funds 61,195,650 64,954,016 6(4,669,534) E- F1,480,132

A detailed
breakdow
funds
is as follows:		 n
of		 the 2020 statement
of		 financial
activities between
un		 restricted
and
r		 estricted
Unrestricted Restricted Total
funds funds funds
2020
Income from:
Charitable
activities		 1,601,995 3,278,829 4,880,824
Donations
and voluntary		 income 24,954 24,954
Donated services and facilities 4,500 4,500
Investment
income		 - bank interest 3,669 3,669
Other income 40,069 40,069
Total income 1,670,687 3,283,329 4,954,016
Expenditure
on:
Charitable
activities		 1,424,097 3,245,437 4,669,534
Total expenditure 1,424,097 3,245,437 4,669,534
Net income for the year 246,590 37,892 284,482
Transfers
between		 funds 4,334 (4,334)
Net movement
in funds		 6250,924 F33,558 E284,482