OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

Reference and Administrative
Details		 Reference and Administrative
Details
Trustees'
Report		 2 to 13
Independent
Auditors'		 Report 14to 17
Statement
of Financial		 Activities 18
Statement
of Financial		 Activities 19
Balance Sheet 20
Statement
of Cash Flows		 21
Notes to the Financial Statements 22 to 36

Trustees G Powell (resigned G Powell (resigned 30 30 30 June June 2021) 2021) 2021)
L Collins
G M Townshend
YA Carter
T Frazer
M J Durkin
RJ NPope
L Richards
K Salton
K E Connell
M A Kelso
BWaugh
(appointed		 6 July 2021)
P W Topping
(appointed		 15 December 2021)
Key Management Personnel A Conway, Chief Executive Officer
R Turnbull, Operations Manager
T Gillies, Commercial Manager (resigned June 2022)
S Elhs, Programme Manager (appointed June 2022)
Registered Office Unit 6, Sovereign House
Sovereign Business Park
Ashington
NE63 BUG
Charity Registration Number 1155717
Solicitors: Muckle LLP
Time Central 32 Gallowgate
Newcastle upon Tyne
Tyne And Wear
NE1 4BF
Bankers Unity Trust Bank pic
4 Brindley Place
Birmingham
B12JB
Auditor Azets Audit Services
Chartered accountant & statutory auditor
Bulman
House
Regent Centre
Gosforth
Newcastle upon Tyne
NE3 3LS

Overall value (advice and volunteering)
Fiscal benefit total E6,277,709
Public value total E38,584,997
Value to the people we help (financial outcomes) total E20,583,157
For every E1 invested
in Citizens Advice		 Northumberland:
For every E1,Ex in fiscal benefits E3.31
For every E1,Ex in public value E20.34
For every
E1, Ex
in
value
to the
people		 we help (financial E10.85
outcomes)
Specific
Savings
to
stakeholders
for
2021-22		 can be
estimated
at:
Local
Authonty-
by
preventing
homelessness		 and housing
evictions
8 mental
health
services. Savings		 to Northumberland E592,591
County
Council (fiscal benefits)
NHS
—by reducing
use of mental
health		 and GP services, and
keeping
people
in work
Reducing
use of health services		 E718,081
Keeping
people
in work		 F183,324
Total saving to NHS E901,404
Other government
departments:
Department
ofWork and Pensions
(by keeping		 people in work) E2,872,073
Cnminal
Justice System
(by preventing
homelessness)		 housing evictions and E73,626
Housing
Providers
(by preventing
housing		 evictions) F1,836,784
Wider economic and social benefits
Public
value
of
improving
clients'
wellbeing,
family relationships
and positive		 wellbeing
(emotional
functioning)		 E27,348,170
Public value ofvolunteering
(part of public		 value total) E575,455

Recognised Gains and Losses)
Total Total
Note Unrestricted
f		 Restricted
f		 2022f 2021f
Income and Endowments from:
Donations
and legacies		 3 125,245 136,017 261,262 293,780
Charitable
activities		 4 421,000 1,389,820 1,810,820 1,587,413
Investment
income		 5 287 287 419
Total Income 546,532 1,525,837 2,072,369 1,881,612
Expenditure
on:
Charitable
activities		 6 ~407, 706 ~7,462, 8271 ~17,864,077 ~7,678,4681
Total Expenditure (401,196) (1,462,821) (1,864,017) (1,578,468)
Net income 145,336 63,016 208,352 303,144
Transfers
between		 funds 79,613 (79,613)
Net movement
in funds		 224,949 (16,597) 208,352 303,144
Reconciliation
of		 funds
Total funds brought forward 927,660 81,111 1,008,771 705,627
Total funds carried forward 16 1,152,609 64,514 1,217,123 1,008,771

Total
Unrestricted Restricted 2021
Note 6 6 6
Income and Endowments from:
Donations
and legacies		 221,256 72,524 293,780
Charitable
actinnties		 390,000 1,197,413 1,587,413
Investment
income		 419 419
Total income 611,675 1,269,937 1,881,612
Expenditure
on:
Chantable
activities		 6 (436,6161 (1,141,552( ~(1,518468
Total expenditure (436,916 1,141,552 1,578,468)
Net income 174,759 128,385 303,144
Transfers
between		 funds 58,205 (58,205)
Net movement
in funds		 232,964 70,180 303,144
Reconciliation
of		 funds
Total funds brought forward 694,696 10,931 705,627
Total funds carried forward 16 927,660 81,111 1,008,771

Balance She et as at 31 March 2022
2022 2021
Note E E
Fixed assets
Tangible assets 12 5,172 7,758
Current assets
Debtors 13 189,882 119,251
Cash at bank and in hand 1,181,281 1,028,161
1,371,163 1,147,412
Creditors: Amounts falling due within one year 14 1159,212) ~)46,399)
Net current assets 1,211,951 1,001,013
Net assets 1,217,123 1,008,771
Funds ofthe charity:
Restricted 64,514 81,111
Unrestricted income funds
Unrestricted 1,152,609 927,660
Total funds 16 1,217,123 1,008,771

Statement ofCash Flows for t he Year Ended 31 March 2022
2022 2021
Note 6 5
Cash flows from operating
activities
Net cash income 208,352 303,144
Adjustments
to cash flows from non-cash		 items
Depreciation 2,586 2,586
Investment
income		 (287) (419)
210,651 305,311
Working
capital adjustments
Increase
in debtors		 13 (70,631) (30,540)
Increase/(decrease)
in creditors		 14 12,813 (58,430)
Net cash flows from operating
activities		 152,833 216,341
Cash flows from investing
activities
Interest receivable
and similar income		 5 287 419
Purchase
of tangible
fixed assets		 12 (10,344)
Net cash flows from investing
activities		 287 (9,925)
Net increase
in cash and cash equivalents		 153,120 206,416
Cash and cash equivalents
at 1 April		 1,028,161 821,745
Cash and cash equivalents
at 31 March		 1,181,281 1,028,161

2022
Restricted
General funds 2022 2021
5 6 E 5
Parish council donations 2,505 2,505 3,015
Madeleine
Kinlen donation		 58,018
Gift aid 14,506
Donations 6,004 6,004 1,858
8,509 8,509 77,397
f72,524 related
to restricted		 funds in 2021.
Restricted
General funds 2022 2021
Grants 8 6 6 E
Alnwick
Town Council Covid		 Support 500
Citizens Advice - Single Queue 10,000
Joicey Trust 3,000 3,000 3,000
Prudhoe
Town Council		 7,000
Energy Savings Trust - Energy
Redress Covid 19Cnsis Fund 20,045
Citizens Advice - Big Energy Saving
Network
- Digital Funding		 30,000
Rothley Trust 5,000 5,000 5,000
Alnwick
Town Council		 4,000 4,000 2,500
Morpeth
Town Council		 10,500 10,500 10,500
Blyth Town Council 5,000 5,000
Community
Foundation		 Tyne &Wear
and Northumberland
- NETS		 5,000
Northumberland
County		 Council-
Community
Chest		 3,066
Sir James Knott 10,000 10,000
HM Pnson
& Probation		 Service 10,000 10,000
Northumberland
County		 Council-
Covid Winter Support
Grant		 15,000 15,000 25,000
Northumberland
County		 Council-
Energy
Fuel Vouchers		 10,000
Re-Imbursed
Income		 920 920 772
Citizens Advice - Covid-19
Softphones 1,300
Ashington
Town Council		 11,333 11,333 16,000
Cramlington
Town Council		 2,500 2,500
Citizens Advice - Big Energy Saving
Network
Regional
Lead		 12,975
Citizens Advice - Big Energy Sawng
Network
- Remote Working
Equipment 13,200

Notes to the F
2022		 in ancial Stat ements
fo		 r the Year E nded 31 M arch
Restricted
General funds 2022 2021
Grants 6 6 6
Northumberland
County		 Council-
VCSE 66,667 66,667
Community
Foundation		 Tyne &Wear
and Northumberland - North Steads
Wind Farm 5,000 5,000
Citizens Advice - Big Energy Sawng
Network
Champions		 20,511 20,511 10,000
Citizens Advice
—Big		 Energy Sawng
Network
- Carbon
Monoxide		 12,870 12,870
Citizens Adwce - Big Energy Saving
Week 2,500
Community
Foundation		 Tyne &Wear
and Northumberland - Newcastle
Building Society 3,000 3,000 10,000
Citizens Advice - Pace Covid Funding 1,256
Bntish Gas Energy Trust- Local
Response
fund		 11,000 11,000
MaPSDAP - Soft Phones 2,310 2,310
MaPSDAP - CIPD 5,040 5,040
Coping
with Cancer		 7,733 7,733
Citizens Advice - R&S Programme 5,876 5,876
Ecclesiastical
Movement		 for Good
Award 1,000 1,000
Newcastle
University		 - NIHR
Fellowship 1,388 1,388
Hospital of God 1,100 1,100
Northumberland
County		 Council-
Covid Capacity
Fund		 10,000 10,000
Wansbeck CVS - Digital Skills fund 9,100 9,100
Community
Foundation		 Tyne & Wear
and Northumberland -Ventient
Sisters 5,000 5,000
Community
Foundation		 Tyne &Wear
and Northumberland - P&G 3,000 3,000
Birmingham
Council		 2,000 2,000
Misc income 2,905 2,905 16,769
Total for 2022 116,736 136,017 252,753 216,383
Total for 2021 216,383 216,383

Unrestricted Restricted Total Total
Funds Funds 2022 2021
E 6
Charitable
Activities
Energy Redress 16,519 16,519 69,259
Northumberland
County
Council
Services		 - Core 144,098 144,098 240,000
MacMillan
Cancer Support		 30,000 30,000 68,822
Money Advice 8 Pension Service 424,937
Northumberland
County
Housing
Service		 Council 257,084 257,084 16,519
Northumberland
County
Welfare Benefits Serwce		 Council 51,270 51,270 150,000
British Gas Energy Trust 119,964 119,964 154,097
British
Gas Energy
Trust
Community
Support		 - Enhancing 80,659 80,659
Building
Better Opportunities		 Project 418,305 418,305 155,214
Citizens Advice
Help to Claim F2F		 26,421 26,421 255,125
MaPSDAP 176,100 176,100
Citizens
Advice
Energy
Programme		 Advice 271,000 271,000 32,550
The National
Lottery Community		 Fund 150,000 150,000
Department
Work Pensions		 - Kickstart 55,000 55,000
MaPSDAP - Increasing
Capacity		 14,400 14,400 20,890
Total 421,000 1,389,820 1,810,820 1,587,413

Unrestricted
funds Restricted Total Total
General funds 2022 2021
E E E
Interest receivable and similar
income;
Interest receivable on bank
deposits 287 287 419
Total for 2021 419 419
6 Expenditure on charitable activities
Activity Activity
undertaken support
directly costs 2022 2021
E E E E
Generalist advice 1,630,926 226,506 1,857,432 1,565,711
Governance costs 6,585 6,585 12,757
1,630,926 233,091 1,864,017 1,578,468
Unrestricted
Total Total
General Restricted 2022 2021
E E E E
Generalist advice 351,027 1,279,899 1,630,926 1,008,088
Support costs 50,169 182,922 233,091 570,380
401,196 1,462,821 1,864,017 1,578,468

Raising funds expenditure Raising funds expenditure Raising funds expenditure
Support costs allocated to charitable activities
Governance Support Total Total
costs costs 2022 2021
E E E E
Staff costs 226,506 226,506 336,361
Premises 112,611
General office 83,288
Governance costs 6,585 6,585 12,757
Staff and volunteer costs 25,363
6,585 226,506 233,091 570,380
Governance
costs
Unrestricted
funds Total Total
General 2022 2021
E E E
Audit fees
Audit ofthe financial statements 3,700 3,700 3,700
Other fees paid to auditors 2,270 2,270 2,600
Legalfees 615 615 6,457
6,585 6,585 12,757

9
Staff costs
The aggregate
payroll costs were as follows
2022 2021
E E
Staff costs during the year were:
Wages and salaries 1,396,957 1,179,122
Social secunty costs 101,832 84,754
Pension costs 27,745 22,399
1,526,534 1,286,275

by the charity
during
the year expressed as full time		 equivalents
was as follows
2022 2021
No No
Proiect: client facing worker 38 29
Project: supervision 10 10
Project: administration 4 4
Advice development 2 2
Back office 8 management 6 4
Cleaners 1 1
61 50

10Auditors'
remuneration
2022 2021
E E
Audit of the financial statements 3,700 3,700
Other fees to auditors
The auditing of accounts of any associate of the charity 3,700 3,700
All other non-audit
sennces		 2,270 2,600
5,970 6,300

Furniture
and
equipment Total
E E
Cost
At 1 April 2021 10,344 10,344
At 31 March 2022 10,344 10,344
Depreciation
At 1 April 2021 2,586 2,586
Charge for the year 2,586 2,586
At 31 March 2022 5,172 5,172
Net book value
At 31 March 2022 5,172 5,172
At 31 March 2021 7,758 7,758
13Debtors
2022 2021
E E
Trade debtors 23,142
Prepayments
&accrued income		 185,619 95,065
Other debtors 4,263 1,044
189,882 119,251
14Creditors: amounts falling due within one year
2022 2021
E F
Trade creditors 11,267 14,315
Other taxation and social security 27,634 21,945
Other creditors 13,169 6,789
Pension scheme creditor 5,919 4,837
Accruals
and deferred		 income 101,223 98,513
159,212 146,399
2022 2021
E E
Deferred
income at 1 Apnl 2021		 37,333 15,833
Resources deferred in the period 52,918 37,333
Amounts
released		 from previous penods (37,333) (15,833)
Deferred
income at 31		 March 2022 52,918 37,333

Total future
minimum
lease payments
under non-ca		 ncellable
operating
leases are as foll		 ows:
2022 2021
6 6
Land and buildings
Within one year 35,022 28,690
Between one and five years 102,701 97,658
After five years 54,000 77,000
191,723 203,348
Other
Within one year 2,775 2,775
Between one and five years 2,775 5,333
5,550 8,108

Balance at Balance at Balance at
1 April Incoming Resources 31 March
2021 resources expended Transfers 2022
6 6 5 5 s
Unrestricted
funds
General
General funds 277,660 546,532 (401,196) 79,613 502,609
Designated
Operating
Costs		 650,000 650,000
Total unrestricted
funds		 927,660 546,532 (401,196) 79,613 1,152,609
Restricted
funds
Community
Advice		 102,667 (55,973) (30,244) 16,450
Building
Better
Opportunities
Project		 6,704 176,099 (174,483) (7,792) 528
British Gas Energy Trust 155,099 (159,784) 4,685
British Gas Energy Trust-
ECS 30,000 (30,279) 279
Madeleine
Kinlen		 72,524 (47,099) 25,425
Macmillan 80,659 (79,027) (1,632)
NCC Housing
Service		 16,519 (1,080) (15,439)
Energy Redress 1,883 119,964 (125,246) 3,399
DWP Kickstart 51,270 (37,416) (13,854)
MAPS Trainee 26,421 (19,230) (7,191)
MAPS Debt Advice 425,655 (391,758) (33,897)
Citizens Advice
Help to
Claim 257,084 (257,236) 152
The National
Lottery
Community
Fund		 55,000 (55,000)
Citizens Advice Energy
Advice Programme 14,400 (14,400)
Energy Vouchers 15,000 (29,210) 36,321 22, 111
Total restricted
funds		 81,111 1,525,837 (1,462,821) (79,613) 64,514
Total funds 1,008,771 2,072,369 (1,864,017) 1,217,123

Unrestricted Unrestricted
General Designated Restricted Total funds
E E E E
Tangible fixed assets 5,172 5,172
Net current assets/(liabihties) 497,437 650,000 64,514 1,211,951
Total net assets 502,609 650,000 64,514 1,217,123
Unrestricted
Total funds
at 31 March
General Designated Restricted 2021
E E E E
Tangible fixed assets 7,758 7,758
Net current assets/(liabilities) 269,902 650,000 81,111 1,001,013
Total net assets 277,660 650,000 81,111 1,008,771
18Analysis
of net funds
At 1 April Financing At 31 March
2021 cash flows 2022
E E E
Cash at bank and in hand 1,028,161 153,120 1,181,281
Net debt 1,028,161 153,120 1,181,281
At 1 April Financing At 31 March
2020 cash flows 2021
E E E
Cash at bank and in hand 821,745 206,416 1,028,161
Net debt 821,745 206,416 1,028,161