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