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