2021-03-31-accounts - Northumbrian Citizens Advice Bureau

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Reference and Administrative Details	Reference and Administrative Details	1 to 2
Trustees' Report		3 to 13
independent Auditors'	Report	14to 17
Statement of Financial	Activities
Statement of Financial	Activities	19
Balance Sheet		20
Statement ofCash Flows		21
Notes to the Financial	Statements	22 to 35

Overall value (advice and volunteering)
Fiscal benefit total				E4,970,106
Public value total				E31,460,195
Value to the people we help (financial outcomes) total				E19,601,966
For every E1 invested in Citizens Advice Northumberland:
For every E1,Ex in fiscal benefits				E2.88
For every E1,Ex in public value				E18.21
For every E1, Ex in value to the people we help outcomes) t	(financial			E11.35
Specific Savings to stakeholders for 2020-21 estimated at:	can	be
Local authority- by preventing homelessness and housing evictions 8 mental health services. Savings to Northumberland County Council (fiscal benefits)				E466,573
NHS - by reducing use of mental health and GP services,		and
keeping people in work:
Reducing use of health services				E533,840
Keeping people in work				E150,246
Total saving to NHS				E884,086
Other government departments:
Department of Work and Pensions (by keeping people	in work)			E2,353,855
Criminal Justice System (by preventing housing evictions homelessness)		and		E56,182
Housing Providers (by preventing housing evictions)				E1,385,419
Wider economic and social benefits
Public value of improving clients' wellbeing (emotional wellbeing, family relationships and positive functioning)			F22,515,768
Public value ofvolunteering (part ofpublic value total)				E670,177
Financial review
Incoming resources for the year were E1,888,612.Of this E1,269,937related to restricted				activities.
At 31 March 2021 total reserves were E1,008,771 ofwhich E81,111were restricted			funds.

Recognised	Gains	and	Losses)
			Unrestricted	Restricted	Total	Total
		Note	funds f	funds f	2021 f.	2020
Income and Endowments		from:
Donations and legacies		3	221,256	72,524	293,780	132,342
Charitable activities		4	390,000	1,197,413	1,587,413	1,432,381
Investment income		5	419		419	1,264
Total Income			611,675	1,269,937	1,881,612	1,565,987
Expenditure on: Charitable activities		6	~436,9)6)	~),)41,552	~),578488)	)1518772)
Total Expenditure			)436916)	)1,141,552)	~),578468)	~),5)8,772)
Net income Transfers between	funds		174,759 58,205	128,385 (58,205)	303,144	47,215
Net movement in funds			232,964	70,180	303,144	47,215
Reconciliation offunds
Total funds brought	forward		694,696	10,931	705,627	658,412
Total funds carried forward		16	927,660	81,111	1,008,771	705,627

Recognised	Gains	and Lo	sses)
				Unrestricted	Restricted	Total
				funds	funds	2020
			Note		6	6
Income and Endowments		from:
Donations and legacies				132,342		132,342
Charitable activities				390,000	1,042,381	1,432,381
Investment income				1,264		1,264
Total income				523,606	1,042,381	1,565,987
Expenditure on:
Charitable activities			6	~487,986	~7,956,786	~),578,772
Total expenditure				~487,986)	(1,036,786)	(1,518,772)
Net income Transfers between	funds			41,620 5,956	5,595 ~5,956)	47,215
Net movement in funds				47,576	(361)	47,215
Reconciliation offunds
Total funds brought	forward			647,120	11,292	658,412
Total funds carried	forward		16	694,696	10,931	705,627

Balance	Sheet	as at 31 March 2021
				2021	2020
			Note	F	6
Fixed assets
Tangible assets			12	7,758
Current assets
Debtors			13	119,251	88,711
Cash at bank and in hand				1,028,161	821,745
				1,147,412	910,456
Creditors:	Amounts	falling due within one year	14	(146,399)	(204,829)
Net current	assets			1,001,013	705,627
Net assets				1,008,771	705,627
Funds ofthe charity:
Restricted	funds			81,111	12,274
Unrestricted	income	funds
Unrestricted	funds			927,660	694,696
Total funds			16	1,008,771	706,970

Statement ofCash	Flows for t	he Year	Ended 3	1 March 20	21
				2021	2020
			Note	6	6
Cash flows from operating	activities
Net cash income				303,144	47,215
Adjustments to cash flows	from non-cash	items
Depreciation Investment income				2,586 )419)	~)1,264
				305,311	45,951
Working capital adjustments
Increase in debtors (Decrease)/increase in creditors			13 14	(30,540) ~58,436)	(31,681) 83,742
Net cash flows from operating	activities			216,341	98,012
Cash flows from investing activities
Interest receivable and similar	income		5	419	1,264
Purchase oftangible fixed assets			12	(10,344)
Net cash flows from investing	activities			(9,925)	1,264
Net increase in cash and cash	equivalents			206,416	99,276
Cash and cash equivalents at	1 April			821,745	722,469
Cash and cash equivalents at	31 March			1,028,161	821,745

			Unrestricted
			funds
Donations from individuals Grants from other charities Gifts in kind			General 4,873 216,383	Restricted fundsf 72,524	Total 2021 77,397 216,383	Total 2020 6 4,911 123,679
						3,752
			221,256	72,524	293,780	132,342
f132,342	related to unrestricted	funds	in 2020.

		Restricted
	General	funds	2021	2020
Donations		5	5	f
Parish council donations Madeleine Kinlen donation Gift aid	1,858 3,015	58,018	1,858 3,015 58,018	4,055 745
		14,506	14,506
	4,873	72,524 Restricted	77,397	4,911
Grants Alnwick Town Council Covid Support Citizens Advice - Single Queue Joicey Trust Prudhoe Town Council Energy Savings Trust - Energy Redress Covid 19Crisis Fund Citizens Advice - Big Energy Saving Network - Digital Funding Rothley Trust Alnwick Town Council Morpeth Town Council Northumberland County Council- PBS	General 6 500 10,000 3,000 7,000 20,045 30,000 5,000 2,500 10,500	fundsf	2021 500 10,000 3,000 7,000 20,045 30,000 5,000 2,500 10,500	2020 8,000 5,000 4,000 10,500
Community Foundation Tyne 8 Wear and Northumberland - NETS Northumberland County Council	5,000		5,000	2,331
-Community Chest Citizens Advice - DRO	3,066		3,066
Citizens Advice - Broadband Grants				163
Northumberland County Council-				250
Covid Winter Support Grant Northumberland County Council—	25,000		25,000
Energy Fuel Vouchers Re-Imbursed Income Citizens Advice - Covid-19	10,000 772		10,000 772	1,742
Softphones Ashington Town Council Cramlington Town Council	1,300 16,000		1,300 16,000	10,667
Citizens Advice - Big Energy Saving Network Regional Lead Citizens Advice - Big Energy Saving Network - Remote Working	12,975		12,975	2,500
Equipment Warm Homes Fuel Energy Advice	13,200		13,200
				5,250
	26

		Restricted
Grants Community Foundation - Various		fundsf	202'I 8	2020 f
Funders
Citizens Advice - Big Energy Saving Network Champions Citizens Advice - Big Energy Saving Network	10,000		10,000	13,890 12,975
Citizens Advice - Big Energy Saving Week Misc income Community Foundation Tyne & Wear and Northumberland - Newcastle	2,500 16,769		2,500 16,769	14,000 1,500 30,911
Building Society Citizens Advice -Pace Covid Funding	10,000 1,256		10,000 1,256
	216,383		216,383	123,679

				Unrestdicted
				funds
Charitable activities				General 6 390,000	Restricted funds 5 1,197,413	Total 2021 f 1,587,413	Total 2020 1,432,381
				Unrestricted	Restricted	Total	Total
				Funds	Funds	2021	2020
Charitable Activities
Energy Redress					69,259	69,259
Northumberland County	Council			240,000		240,000	240,000
MacMillan Cancer Support					68,822	68,822	80,000
Money Advice 8 Pension	Service				424,937	424,937	415,328
NCC Housing Service					16,519	16,519	16,519
Northumberland County Welfare Benefits Service		Council		150,000		150,000	150,000
British Gas Energy Trust					154,097	154,097	158,492
Building Better Opportunities		Project			155,214	155,214	97,456
Citizens Advice Help to Claim		F2F			255,125	255,125	182,819
Citizens Advice Help to	Claim		Phone
and Webchat							66,297
Citizens Advice Energy			Advice
Programme					32,550	32,550	24,840
MAPS - Increasing Capacity					20,890	20,890
Total				390,000	1,197,413	1,587,413	1,432,381

						Unrestricted
						funds
							Total	Total
Interest		receivable		on bank deposits		General 6 419	2021 f 419	2020 6 1,264
6	Expenditure		on	charitable	activities
					Unrestricted
					funds
Generalist advice Support costs					General 8 117,909 319,007	Restricted funds 890,179 251,373	Total 2021 8 1,008,088 570,380	Total 2020 6 1,009,950 508,822
					436,916	1,141,552	1,578,468	1,518,772

Generalist Governance	advice costs	Activity undertaken directly 6 1,008,088	Activity support costs 6 557,623 12,757	Total 2021f 1,565,711 12,757	Total 2020 6 1,506,770 12,002
		1,008,088	570,380	1,578,468	1,518,772

	Suort	osts
	pp	all	ocated	to charitable	activities
	Staff costs				Governance costs f	Support costs	Total 2021	Total 2020 f
	Premises					336,361	336,361	295,663
	General office					112,611	112,611	94,267
	Governance costs Staff and volunteer		costs		12,757	83,288 25,363	83,288 12,757 25,363	72,262 12,002 34,628
					12,757	557,623	570,380	508,822
	Governance	costs
						Unrestricted
						funds
							Total	Total
						General	2021	2020
Audit fees
Audit ofthe financial statements Other fees paid to auditors Trustees remuneration and expenses						3,700 2,600	3,700 2,600	3,500 2,260
Legal fees						6,457	6,457	703 5,539
						12,757	12,757	12,002
8	Trustees	remuneration		and expenses

The aggregate payr	oll costs were as follows:
		2021	2020
		E	E
Staff costs during	the year were:
Wages and salaries Social security costs Pension costs		1,179,122 84,754 22,399	1,019,695 74,615 19,866
		1,286,275	1,114,176

charity during the year expressed as full time equiva	lents was as follows:	p	y by
	2021		2020
Project: client facing worker Project: supervision Project: administration Advice development Back office & management Cleaners	No	29 10 4 2 4	No	24 8 4 2 4
		1		1
		5s		43

10Auditors	' remuneration
		2021	2020
		E	E
Other fees	to auditors
The auditing ofaccounts of any associate ofthe chanty All other non-audit services		3,700 2,600	3,500 2,260
		6,300	5,760

12 Tangible fixed ass	ets
			Furniture
			and
			equipment f	Total f
Cost
Additions
			10,344	10,344
At 31 March 2021
			10,344	10,344
Depreciation
Charge for the year			2,586	2.586
At 31 March 2021
			2,586	2,586
Net book value
At 31 March 2021			7,758	7,758
13Debtors
Trade debtors			2021 f	2020 f
Prepayments &accrued Other debtors	income		23,142 95,065	44,130 44,318
			1 044	263
			119,251	88,711
14Creditors: amounts	falling	due within one year
Trade creditors			2021f	2020
Other taxation and social Other creditors	security		14,315 21,945	107,101 30,372
Pension scheme creditor			6,789	8,842
Accruals and deferred income			4,837 98,513	5,413 53,101
			146399	204829
Deferred income at 1 April 2020 Resources deferred in the period Amounts released from previous		periods	2021f 15,833 37,333 (15,8337	2020 9,000 15,833 (9,000)
Deferred income at 31 March 2021			37,333	15,833

16 Funds
	Balance at 1 April 2020 f	Incoming resources f	Resources expended f.	Transfers f	Balance at 31March 202'I f
Unrestricted funds
General
General funds	44,696	611,675	(436,916)	58,205	277,660
Designated
Operating Costs	650,000				650,000
Total Unrestricted funds	694,696	611,675	(436,916)	58,205	927,660
Restricted funds
Building Better Opportunities
Project British Gas Energy Trust Madeleine Kinlen Macmillan Benefits Advice	10,931	155,214 154,097 72,524	(148,510) (166,958)	1,930	6,704 72,524
Service MAPS - Debt Advice Energy Redress NCC Housing Service MAPS Trainee Citizens Advice Help to		68,823 424,936 69,259 16,519 20,890	(83,802) (379,535) (67,378) (15,617) (19,954)	14,979 (45,401) (902) (936)	1,883
Claim F2F Citizens Advice Energy		255,125	(256,462)	1,337
Advice Programme		32,550	~(3,338	~29,212
Total restricted funds	10,931	1,269,937	(1,141,552)	(58,205)	81,111
Total funds	705,627	1,881,612	(1,578,468)		1,008,771

17Analy	si	s of	net assets betw	een funds
				Unrestricted	funds
						Restricted
Tangible fixed assets Net current assets/(liabilities)				General f 7,758 269,902	Designated 5 650,000	funds 81,111	Total funds 7,758 1,001,013
Total net	assets			277,660	650,000	81,111	1,008,771
				Unrestricted	funds
							Totalfunds
Net current assets/(liabilities)				General f 44,696	Designated 8 650,000	Restricted funds f 10,931	at 31 March 2020 f 705,627
18Analysis		ofnet funds
							At 31 March
				At	1 Apdil 2020 8	Cash flow 8	2021 f
Cash at bank		and	in hand		821,745	206,416	1,028,161
Net debt					821,745	206,416	are 1,028,161 XP~
				At	1 April 2019 f	Cash flow 8	2020 8
Cash at bank		and	in hand		722,469	99,276	821,745
Net debt					722,469	99,276	821,745