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||||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|
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|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|||
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##
||||||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|
##
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##
#
#
##
##
##
|||||||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|