## ## ## |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| ##