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2022-03-31-accounts

Page
Trustees'
Annual
Report
Independent
auditor's		 report 12-15
Statement
offinancial		 activities and income and expenditure account 16
Balance sheet 17
Statement
ofcash flows		 18
Principal accounting policies 19-21
Notes to the financial statements 22-31

Reference and administrative Reference and administrative Reference and administrative Reference and administrative details
Charity number 1153277
Company
number		 8616847
Name and registered office Sheffield Citizens Advice and Law Centre
The Circle, 33Rockingham
Lane, Sheffield, S1 4FW
Our advisors:
Auditors Tingle Ashmore Ltd
Chartered Accountants
and Statutory		 Auditors
Enterprise House, Broadfield Court, Sheffield, S8 OXF
Bankers Unity Trust Bank Pic
Nine Brindleyplace,
Birmingham,		 B1 2HB
United Trust Bank
One Ropemaker Street, London, EC2Y 9AW
Cambndge 8 Counties Bank Limited
Charnwood Court, 5B New Walk, Leicester, LE1 6TE
Appointed Resigned
Trustees and directors Mark Gamsu 19/07/1 3
Alistair Gnggs 19/07/1 3
Sharon
Hirshman		 19/07/13
Hilary Dawson 04/09/13
Claire Holden 07/10/15 08/09/22
Beatrice Karol Burks 05/10/16 04/08/21
Mary Senewratne 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
Karen Escott 07/10/20
David Sollitt 07/10/20
Gregg Watts 07/10/20
Matthew
Newbould		 07/1 0/20
Neal Southwick 05/10/22
Lynsey Golland 05/10/22
Rebecca Morcos 05/10/22
Principal Staff
Chief Executive Clare Lodder 30/09/21
Sylvia Ward 01/11/21
Head of Advice Joanne Abdulla 06/12/17
Head of Resources and
Organisational Development Peter Brown 19/08/19

Unrestricted Restricted Total Total
funds funds funds funds
Notes 2022 2021
Income from:
Chantable
activities		 1 1,389,433 3,080,909 4,470,342 4,778,243
Donations:
Donations,
legacies		 and voluntary income 6,274 6,274 30,158
Donated services and facilities 831 831 1,522
Investment
income		 - bank interest 1,955 1,955 3,119
Other income
Profit on disposal ofassets 294,709 294,709
Other income 13,974 1,650 15,624 42,573
Total income 1,706,345 3,083,390 4,789,735 4,855,615
Expenditure
on:
Charitable
activities		 3 1,521,607 3,052.246 4.573,853 4,789,684
Total expenditure 4 1,521,607 3,052,246 4,573,853 4,789,684
Net income for the year 184,738 31,144 215,882 65,931
Transfers
between		 funds 15 5,063 (5,063)
Net movement
in funds		 5 189,801 26,081 215,882 65,931
Funds brought
forward		 at 1stApril 2021 1,457,889 88,174 1,546,063 1,480,132
Funds carried forward at 31st March 2022 F1,647,690 8114,255 f1,761,945 f1,546,063

Notes 2022 2021
Fixed assets
Tangible assets 152,306 335,788
Current assets
Debtors 10 533,766 352,385
Cash at bank and on hand 1,460,786 1,290,002
1,994,552 1,642,387
Creditors - amounts falhng due within one year 384,913 432,112
Net current assets 1,609,639 1,210,275
Net assets 51,761,945 61,546,063
Income funds
Unrestricted funds
General funds 15 1,374,690 1,457,889
Designated funds 15 273,000
1,647,690 1,457,889
Restricted funds 15 114,255 88,174
Total funds 14 51.761.945 61,546,063

Total Total
funds funds
2022 2021
Cash flows from operating activities
Net cash (used in)/provided by operatmg activities (288,423) 317,093
Cash Rows from investing activities:
Proceeds from disposals
of fixed assets		 457,252
Interest received 1,955 3,119
Net cash provided
by investing		 activities 459,207 3,119
Change
in cash and cash		 equivalents in the year 170,784 320,212
Cash and cash equivalents at the beginning of the year 1,290,002 969,790
Cash and cash equivalents at the end of the year 61,460,786 61,290,002
Cash and cash equivalents consists of.
Cash at bank and on hand 61,460,786 61,290,002
Reconciliation
ofnet income to		 net cash flow from
operating
activities:
Net income for the year 215,882 65,931
Adjustments
for:
Depreciation
charges		 20,939 25,862
Profit on disposal offixed assets (294,709)
Interest receivable (1,955) (3,119)
(Increase)/decrease
in debtors		 (181,381) 198,793
(Decrease)/increase
in creditors		 (47,199) 29,626
Net cash (used in)/provided by operating activities 6(288,423) 6317,093

Unrestricted Restricted Total Total
funds funds funds funds
2022 2021
1 Charitable
activities
Sheffield
City Council.
Core Service Grant 827895 827,895 883,895
Sheffield Advocacy
Hub		 954,547 954,547 1,038,551
Registered
Housing
Providers - Advice
Service 19,950 19,950 39,900
Building Successful Families Service 33,000 33,000 33,000
Opportunity
Sheffield		 30,496 30,496 33,923
EU Settlement
Scheme		 26,645 26,645 26,645
Drug and Alcohol/Domestic Abuse
Coordination
Team		 53,250 53,250
Covid Recovery Fund 50,000 50,000
Adult Social Care 50,000 50,000
Citizens Advice.
Money Advice Service funded debt service 619,416 619,416 664,603
Help to claim 660,513 660,513 607,440
Consumer
Service		 274,023 274,023 344,166
Pension Wise 182,559 182,559 206,362
BEISRemote Working 46,360
Other 750 750
Big Lottery:
Deaf Empowerment
and		 Fairness (DEaF) 102,490
Adwce and Foodbanks 55,518
Covid 19Emergency
Fund		 79,544
NHS Sheffield
Clinical Commissiomng		 Group.
Generic Advocacy Service 123,140 123,140 123,140
Mental Health Advice Service 80,053 80,053 80,052
Other.
Legal Services 90,239 90,239 28,417
Weston Park Cancer Information Centre 79,752 79,752 78574
Asylum,
Migration
and Integration		 Fund 120,449 120,449 68582
The Access to Justice Foundation:
Community
Justice		 Fund 50,000 50,000 50,000
Community
Justice		 Fund-Funder Plus 4,200
South Yorkshire
Housing		 Association 20,461 20,461 20956
Primary
and Community		 Mental Health
Transformation
Programme		 19,575 19,575 19,262
Stewarts
Law		 11,779 11,779 11.779
S2Foodbank 13,200 13,200
Grace Foodbank 10,750 10,750
SOAR Community
-Age		 Better 24 102
Law Centre's
Network -		 BUSS 18,090
Small Funds 59,069 8,831 67,900 88,692
61,389,433 F3,080,909 64,470,342 F4,778,243
Unrestricted Restricted Total Total
funds funds funds funds
2022 2021
3 Costs ofcharitable
activities		 by fund type
Advice and inforrnafion
services		 1,513,838 3,052,246 4,566,084 4,783,048
Governance
costs.
Audit and accountancy fees 3,952 3,952 3,888
Other 3,817 3,817 2,748
f1,521,607 f3,052,246 P4,573,853 f4,789,684
4 Classification
ofresources expended
Wages and salaries 3,875,681 3,947,300
Other staff and volunteer costs 84,390 49,863
Office costs 89,863 163,064
Premises costs 143,233 164,113
Equipment
and IT support		 134,523 224,029
Professional fees and consultants 76,891 54,295
Partner payments 133,979 149,904
Disbursements 249
Audit and accountancy 3,952 3888
Other costs 10,402 7,117
Depreaation 20,939 25862
64,573,853 64,789,684
5 Net movement
in funds
This is stated after charging. -
Depreciation 20,939 25,862
Profit on disposal ofassets (294,709)
Auditor's
remuneration		 - audit 2,827 2785
-accountancy 1,125 1 103
Total Total
funds funds
2022 2021
6 Analysis of staff costs, trustee remuneration and expenses, and the cost
of key management personnel
Salaries 3,392,159 3,463,549
Employer's national insurance 272,324 268,679
Pension casts 166.853 172,365
Working from home allowance 42,806 42,707
Redundancy 1,539
63,875,681 f3,947,300
The avera ge
 number of employees
dunng
the year was as		 follows:
2022 2021
No No
Managers and advice supervisors 26 25
Advisers and advocates 124 124
Administration and support 20 22
170 171

9 Tangible assets Equipment,
Leasehold fixtures and
property fittings Total
Cost or valuation
As at 1st April 2021 421,959 312,456 734,415
Disposals (175,000) (175,000)
As at 31st March 2022 246,959 312,456 559,415
Depreciation
As at 1st April 2021 92,898 305,729 398,627
Charge
for the year		 18,969 1,970 20,939
Eliminated
on disposal		 (12,457) (12,457)
As at 31st March 2022 99,410 307,699 407,109
Net book value
As at 31st March 2022 f147,549 64,757 6152,306
2022 2021
10 Debtors
Trade debtors 472,220 225,052
Work in progress 19.124 15,756
Grants receivable 7.854 53,816
Other debtors and prepayments 34.568 57,761
6533,766 F352,385
11 Creditors - amounts falling due within one year
Trade creditors 32.234 101,179
Taxation snd social security 121,636 114,478
Accruals 69,639 113,872
Deferred
income (note 12)		 150,965 30,425
Outstanding
pension		 contributions 18,703
Other creditors 9,797 52,725
Funds
held on behalf of others		 642 730
8384,913 8432,112

2022 2021
12 Deferred income
Balance at 1stApnl 2021 30,425 13,161
Amount released to Incoming resources from charitable activities (30,425) (13,161)
Amount deferred in the year 150,965 30,425
Balance at 31st March 2022 8150,965 E30,425
Deferred income comprises grants which the donors have specified must
be used in future accounting periods or contract income recewed in advance.
2022 2021
Land and buildings
Amount
falhng due:
Within
1 year		 34,988 73,965
Within 2 to 5years 117,040 130,748
After more than 5years 21,280
Plant and equipment
Amount
falling due
Within
1 year		 6,147 6,147
Within 2to 5years 17,930 24,077
14 Total funds
Fund balances at 31st March 2022 are
represented
by. -
General Designated Restricted Total
funds funds funds funds
Fixed assets 143,210 9,096 152,306
Net current assets 1,231,480 273,000 105,159 1,609,639
Net assets 61,374,690 8273,000 6114,255 81,761,945
Prior year comparison
Fund balances at 31st March 2021 were
represented
by:-
Fixed assets 324,863 10,925 335,788
Net current assets 1,133,026 77,249 1,210,275
Net assets f1,457,889 6- 688,174 61,546,063

15
Income funds
Balance at Movement in resources Transfers Balance at
1stApr Incoming Outgoing between 31st Mar
2021 funds 2022
Restricted funds
Sheffield
City Council:
Core Service Grant 26,000 827,895 (853,895)
Building Successful Families 33,000 (33,000)
EU Settlement Scheme 26,645 (26,645)
Drug and Alcohol/Domestic Abuse
Coordination Team 53,250 (53,250)
Covid Recovery Fund 50,000 50,000
Adult Social Care 50,000 (50,000)
Citizens Advice:
Money Advice Service 619,416 (614,353) (5,063)
Help to Claim 660,513 (660,513)
Consumer
Service		 274,023 (274,023)
Pension Wise 182,559 (178,649) (3,910)
Core Cities Grant 5,525 5,525
Other 2,400 (2,400)
NHS Sheffield Clinical
Commissioning Group:
Mental Health Advice Service 80,053 (80,053)
Other:
Asylum,
Migration		 and Integration 120,449 (120,449)
Fund
The Access to Justice Foundation 50,000 (50,000)
Pnmary and Community Mental Health
Transformation Prograrnrne 19,575 (19,575)
S2 Foodbank 13.200 (13.200)
Grace Foodbank 10,750 (10,750)
Other smaller funders 9,662 (9,662)
Redundancy
fund		 45,724 3,910 49634
Fixed asset fund 10,925 (1,829) 9,096
Total restricted
funds		 88,174 3,083,390 (3,052,246) (5,063) 114255
Unrestricted
funds
General funds 1,457,889 1,706,345 (1,521,607) (267,937) 1,374,690
Designated
funds
Premises strategy 273,000 273,000
Total unrestricted funds 1,457,889 1,706,345 (1,521,607) 5,063 1,647690
Total funds 61,546,063 64,789,735 6(4,573,853) 6- 51,761,945

Prior year comparison Prior year comparison Prior year comparison Prior year comparison
Balance at Movement in resources Transfers Balance at
1st Apr Incoming Outgoing between 31st Mar
2020 funds 2021
Restricted funds
Sheffield City Councik
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)
Coed 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 Cornmunily
-		 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 1,516,189 (1,486,771) 21,783 1,457,889
Total funds f1,480,132 f4,855,615 f(4,789,684) f1,546,063
16 Prior year comparatives Prior year comparatives
A detailed
breakdown		 of the 2021 statement offinancial activities between unrestricted
and		 restricted
funds is as follows'.
Unrestncted Restricted Total
funds funds funds
2021
Income from
Charitable
acbvities		 1,442,339 3,335,904 4,778,243
Donations
and voluntary		 income 30,158 30,158
Donated services and facilities 1,522 1,522
Investment
income		 - bank interest 3,119 3,119
Otherincome 42,573 42,573
Total income 1,518,189 3,337,426 4,855,615
Expenditure
on:
Charitable
activities		 1,486,771 3,302,913 4,789,684
Total expenditure 1,486,771 3,302,913 4,789,684
Net income for the year 31,418 34,513 65.931
Transfers
between		 funds 21,783 (21,783)
Net movement
in funds		 653,201 &12,730 665,931