2023-03-31-accounts - Northumbrian Citizens Advice Bureau

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

Reference and Administrative Details	Reference and Administrative Details
Trustees' Report		2to 13
Independent Auditors'	Report	14to 17
Statement of Financial	Activities	1B
Statement of Financial	Activities	19
Balance Sheet		20
Statement ofCash Flows		21
Notes to the Financial	Statements	22 to 38

Trustees				L Collins (resigned 28	L Collins (resigned 28	L Collins (resigned 28	June	June	2023)
				G M Townshend	(resigned				28 June		2023)
				YA Carter (resigned		15March 2023)
				T Frazer
				M J Durkin - Chair
				RJ N Pope -Treasurer
				L Richards (resigned		4 October 2022)
				K Salton
				K E Connell
				M A Kelso (resigned 30 November							2022)
				BWaugh
				P W Topping
				C Holland (appointed		1 September					2022)
				N Thompson (appointed				15March			2023)
				M STen Hove (appointed				28 June			2023)
				J lley (appointed	28 June			2023)
Key Management		Personnel		A Conway, Chief	Executive				Officer
				R Turnbull, Operations			Manager
				N Duffy, Thriving	Together				Programme			Director
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 financial value to society
Fiscal benefit total						E5,939,282
Public value total						f40,781,137
Value to the people we help (financial outcomes)		total				f22,585,995
For every 81 invested in CAB Northumberland			the	return	on
investment (ROI) is:
For every 81:amount in fiscal benefits is:						82.62
For every E1:amount in public value is:						818.00
For every E1, amount in value to the people we outcomes) is:			help	(financial		E9.97
Local authority- by preventing homelessness			and	housing
evictions and mental health services
Savings to local authority total (fiscal value)						2651,109
Savings to local authority total (Council repayment			tax	Arrears		L44,368
NHS - by reducing use of mental health and			GP	services,
and keeping people in work
Reducing use of health services						2795,365
Keeping people in work						6143,140
Total saving to NHS						6938,505
Other government departments:
Department ofWork and Pensions (by keeping		people		in work)		E2,242,528
Criminal Justice System (by preventing homelessness)	housing		evictions		and	881,115
Housing Providers (by preventing housing	evictions)					F2,052,277
Value offiscal benefit providing advice	to debt		clients
Total ofValue ofAdvice (fiscal benefits)						53,058,087
Wider economic and social benefits
Public value of improving clients' wellbeing, family relationships and positive	wellbeing (emotional functioning)					830,118,168

Recognised	Gains	and	Losses)
					Total	Total
			Unrestricted	Restricted	2023	2022
		Note	E	K	8
Income and Endowments		from:
Donations and legacies			80,080		80,080	261,262
Charitable activities		4	700,446	2,000,200	2,700,646	1,810,820
Investment income		5	6,186		6,186	287
Other income		6	3,289	1,056	4,345
Total Income			790,001	2,001,256	2,791,257	2,072,369
Expenditure on: Charitable activities Total Expenditure		7	~754.502) (754 502)	(1.820.827) (1,820,827)	~2.575,329 ~2,575,329)	~7,864,0(7 ~I186401,7,
Net income Transfers between	funds		35,499 34,702	180,429 ~34,702	215,928	208,352
Net movement in funds			70,201	145,727	215,928	208,352
Reconciliation of	funds
Total funds brought	forward		1,152609	64,514	1,217,123	1,008,771
Total funds carried	forward	17	1,222,810	210,241	1,433,051	1,217,123

Recognised	Gains	and Lo	sses)
						Total
				Unrestricted	Restricted	2022
			Note	E	E	E
Income and Endowments		from:
Donations and legacies				125,245	136,017	261,262
Charitable activities				421,000	1,389,820	1,810,820
Investment income				287		287
Total income				546,532	1,525,837	2,072,369
Expenditure on: Charitable activities			7	~401,196	1,462,821	1,864,017
Total expenditure				(401,196)	~77,462,827	~1,864 017
Net income Transfers between	funds			145,336 79,613	63,016 ~79.673	208,352
Net movement in funds				224,949	(16,597)	208,352
Reconciliation of	funds
Total funds brought	forward			927,660	81,111	1,008,771
Total funds carried	forward		17	1,152,609	64,514	1,217,123

Balance	She	et	as at 31 March 2023
					2023	2022
				Note		F
Fixed assets
Tangible assets				13	30,126	5,172
Current assets
Debtors				14	252,526	189,882
Cash at bank	and	in hand			1,353,776	1,181,281
					1,606,302	1,371,163
Creditors: Amounts			falling due within one year	15	~293,377)	(159,212)
Net current assets					1,402,925	1,211,951
Net assets					1,433,051	1,217,123
Funds ofthe	charity:
Restricted					210,241	64,514
Unrestricted	income		funds
Unrestricted					1,222,810	1,152,609
Total funds					1,433,051	1,217,123

Statement ofCash Flows for t	he Year	Ended	31 March 202	3
			2023	2022
		Note	6
Cash flows from operating activities
Net cash income			215,928	208,352
Adjustments to cash flows from non-cash	items
Depreciation Investment income		5	3,755 ~6.1863	2,586 (287)
			213,497	210,651
Working capital adjustments
Increase in debtors		14	(62,644)	(70,631)
Increase/(decrease) in creditors (Decrease)/increase in deferred income		15	58,750 ~14.585	(40,105) 52,918
Net cash flows from operating activities			195,018	152,833
Cash flows from investing activities
Interest receivable and similar income Purchase oftangible fixed assets		5 13	6,186 ~28.2681	287
Net cash flows from investing activities			~22,523	287
Net increase in cash and cash equivalents			172,495	153,120
Cash and cash equivalents at 1 April			1,181,281	1,028,161
Cash and cash equivalents at 31 March			1,353,776	1,181,281

3 Incom	e	from	donations and	legacies
				Unrestricted
				funds	Restricted	Total	Total
				General	funds	2023	2022
				E		E	E
Donations	and legacies;
Donations		from	individuals	7,300		7,300	8,509
Grants, including			capital grants;
Grants	from other charities			72,780		72,780	252,753
Total for 2023				80,080		80,080	261,262
Total for 2022				125,245	136,017	261,262
					Restricted
				General	funds	2023	2022
				E	E	E	E
Parish council donations				2,985		2,985	2,505
Madeleine		Kinlen	donation
Gift aid
Donations				4,315		4,315	6,004
				7,300		7,300	8,509

				Restricted
			General	funds	2023	2022
Grants				E	E	E
Rothbury Parish Council			500		500
R W Mann			1,000		1,000
Joicey Trust			3,000		3,000	3,000
Prudhoe Town Council			11,000		11,000
Rothley Trust			5,000		5,000	5,000
Alnwick Town Council			5,280		5,280	4,000
Morpeth Town Council			10,500		10,500	10,500
Blyth Town Council			5,000		5,000	5,000
SirJames Knott						10,000
HM Prison & Probation		Service				10,000
Northumberland County		Council-
Covid Winter Support	Grant					15,000
Re-Imbursed Income						920
Hexham Town Council			3,000		3,000
Ashington Town Council			16,000		16,000	11,333
Cramlington Town Council			2,500		2,500	2,500
Northumberland County		Council-
VCSE						66,667

2023
				Restricted
			General	funds	2023	2022
Grants				6
Community Foundation		Tyne &Wear
and Northumberland	- North Steads
Wind Farm						5,000
Citizens Advice - Big	Energy Saving
Network Champions						20,511
Citizens Advice - Big	Energy Saving
Network - Carbon Monoxide						12,870
Community Foundation			10,000		10,000
Community Foundation		Tyne &Wear
and Northumberland	- Newcastle
Building Society						3,000
British Gas Energy Trust- Local
Response fund						11,000
MaPSDAP - Soft Phones						2,310
MaPSDAP - CIPD						5,040
Coping with Cancer						7,733
Citizens Advice - R&S Programme						5,876
Ecclesiastical Movement		for Good
Award						1,000
Newcastle University	—NIHR
Fellowship						1,388
Hospital of God						1,100
Northumberland County		Council-
Covid Capacity Fund						10,000
Wansbeck CVS - Digital		Skills fund				9,100
Community Foundation		Tyne &Wear
and Northumberland	-Ventient
Sisters						5,000
Community Foundation		Tyne &Wear
and Northumberland	-P&G					3,000
Birmingham Council						2,000
Misc grants						2,905
Total for 2023			72,780		72,780	252,753
Total for 2022			116,736	136,017	252,753	216,383

4 Income from charitable activities
	Unrestricted	Restricted	Total	Total
	Funds	Funds	2023	2022
Charitable Activities
Adapt North East- Norish Partnership		5,000	5,000
Berwick Community Development Trust- Nourish Partnership		5,000	5,000
Northumberland County Council Housing Services		16,519	16,519	16,519
British Gas Energy Trust				144,098
Energy Saving Trust- Enegy Redress		81,526	81,526
Northumberland County Council VCSE		33,333	33,333
Northumberland - Thriving Together		66,667	66,667
Northumberland County Council Thrving Together co production		50,000	50,000
Northumberland County Council Training Programme		10,000	10,000
Thriving Together —Other		250	250
British Gas Energy Trust - Enhancing Community Support				30,000
Macmillan Cancer Support - Northern Cancer Voices		7,000	7,000
National Energy Action - smart meters		22,250	22,250
NHS Foundation — Northern Cancer Voices		50,000	50,000
North of Tyne Combined Authority Mulitply		173,801	173,801
North of Tyne Combined Authority Welfare Right in Schools		50,066	50,066
Northern Power grid		69,086	69,086
Northern Power grid - hardship fund		16,140	16,140
Northumbria Healthcare NHS		65,000	65,000
Northumberland Community Enterprise- Nourish Partnership		5,000	5,000
MaPSDAP	115,464	524,486	639,951	418,305

2023	2023
MaPSdap Increasing Capacity							26,421
Department Work Pensions	-	Kickstart			17,661	17,661	51,270
British Gas Energy Trust							119,964
Macmillan Cancer Support					79,357	79,357	80,659
Citizens Advice - Post Office				49,400		49,400
Citizens Advice Help to Claim		F2F			202,709	202,709	257,084
Citizens Advice - Cost capacity		of	Living	15,000		15,000
Citizens Advice - Gambling	Harm			500		500
Citizens Advice - DRO
Building Better Opportunities	-Bridge				174,349	174,349	176,100
Northumberland Council -Core				304,000		304,000	271,000
Northumberland County Welfare Benefits	Council			166,000		166,000	150,000
Northumberland County Energy Advice			Council-		70,000	70,000
Northumberland County Energy Vouchers			Council-		195,000	195,000
SCENE North East- Partnership			Nourish		10,000	10,000
The National Lottery Community			Fund				55,000
Citizens Advice Energy Programme			Advice	50,075		50,075	14,400
Total				700,446	2,000,200	2,700,646	1,810,820
Total for 2022				421,000	1,389,820	1,810,820

5	Investment inc	o	me
				Unrestricted
				funds		Restricted	Total		Total
				General		funds	2023		2022
				F			6		F
Interest receivable		and similar
income;
	Interest receivable		on bank
	deposits			6,186			6	186		287
Total for 2022					287			287
6	Other income
				Unrestricted
				funds		Restricted	Total		Total
				General		funds	2023		2022
				6		K			E
Other income				3	289	1 555	4	345

		Activity	Activity
		undertaken	support
		directly	costs	2023	2022
		6	F		6
Generalist	advice	2,225,075	333,110	2,558,185	1,857,432
Governance	costs		17,144	17,144	6,585
		2,225,075	350254	2,575,329	1 864017

		Unrestricted
				Total	Total
		General 6	Restricted 6	2023 6	2022f
Generalist	advice	681,852	1,543,223	2,225,075	1,630,926
Support costs		72,650	277,604	350,254	233,091
		754,502	1,820,827	2,575,329	1,864,017


Raising fun	ds expenditure	Governance
Support cosbs allocated to charitable		activities
			Support	Total	Total
		costs	costs	2023	2022
			6	6
Staff costs			333,110	333,110	226,506
Governance	costs	17,144		17,144	6585
		17,144	333,110	350,254	233,091

		Unrestricted
		funds	Total	Total
		General 6	2023f	2022 6
Audit fees
Audit of	the financial statements	4,650	4,650	3,700
Other fees paid to auditors		2,520	2,520	2,270
Legal fees		858	858		615
Allocated	support costs	9,116	9,116
		17,144	17,144	6	585

10Staff costs The aggregate payroll costs were as follows:
	2023	2022
	r	K
Staffcosts during the year were:
Wages and salaries	1,779,208	1,396,957
Social security costs	145,369	101,832
Pension costs	36,202	27,745
	1,960,779	1,526,534

by the charity during the year expressed as full time	equivalents was as follows:
	2023		2022
	No		No
Project: client facing worker		42		38
Project supervision		13		10
Project: administration		4		4
Advice development		3		2
Backoffice &management		9		6
Cleaners		1		1
		72		61

11Auditors'	remuneration
		2023	2022f
Audit ofthe	financial statements	4,650	3,700
Other fees	to auditors
The auditing	ofaccounts ofany associate ofthe charity	4,650	3,700
All other non-audit services		2,520	2,270
		7,170	5,970

13Tangible fixed ass	et	s
			Furniture and
			equipment	Total
			6	6
Cost
At 1 April 2022			10,344	10,344
Additions			28,709	28,709
At 31 March 2023			39,053	39,053
Depreciation
At 1 April 2022			5,172	5,172
Charge for the year			3,755	3,755
At 31 March 2023			8,927	8,927
Net book value
At 31 March 2023			30,126	30,126
At 31 March 2022			5,172	5,172
14Debtors
			2023	2022
			8
Trade debtors			31,979
Prepayments &accrued		income	16,107	12,741
Accrued income			203,459	172,878
Other debtors			981	4,263
			252,526	189,882
15Creditors: amounts		falling due within one year
			2023	2022
Trade creditors			3,383	11,267
Other taxation and social		security	35,043	27,634
Other creditors			28,136	13,169
Pension scheme creditor			8,402	5,919
Accruals and deferred	income		90,080	48,305
Deferred income			38,333	52,918
			203,377	159212

2023
			2023	2022
Deferred	income at 1 April 2022		52,918	37,333
Resources deferred in the period Amounts released from previous		periods	38,333 ~(52.918	52,918 ~37.333
Deferred	income at 31 March 2023		38,333	52,918

	2023	2022
	6	6
Land and buildings
Within one year	49,722	35,022
Between one and five years	153,886	102,701
After five years	53,050	54,000
	256658	191723
Other
Within one year	2,775	2,775
Between one and five years		2,775
	2775	5550

17Funds
	Balance at					Balance at
	1 April		Incoming	Resources		31 March
	2022		resources	expended	Transfers	2023
	6		6		6	6
Unrestricted funds
General
General funds	502,609		790,001	(754,502)	34,702	572,810
Designated
Operating Costs	650,000					650,000
Total unrestricted funds	1,152,609		790,001	~(764,502	24,702	1,222,510
Restricted funds
Community Advice	16,450		33,333	(49,783)
Building Better
Opportunities Project		528	174,349	(174,877)
Madeleine Kinlen	25,425			(2,023)		23,402
Macmillan			79,357	(79,357)
NCC Housing Service			16,519	(16,519)
Energy Redress			81,526	(81,526)
DWP Kickstart			17,661	(13,179)	(4,482)
Citizens Advice Help to
Claim			202,709	(202,709)
MAPS Debt Advice			524,486	(494,266)	(30,220)
Energy Vouchers	22,	111	195,000	(159,909)		57,202
Adaprt North East-
Nourish Partnership			25,844	(25,844)
Macmillan Cancer
Support - Northern
Cancer Voices			57,000	(30,534)		26,466
National Energy Action-
smart meters			22,250	(22,250)
North ofTyne Combined
Authority - Mulitply			173,801	(173,801)
North ofTyne Combined
Authority - Welfare Right
in Schools			50,066	(50,066)
Northern Power grid			69,086	(69,086)
Northern Power grid-
Hardship fund			16,140	(3,109)		13,031
Northumberia Healthcare
NHS			65,000	(1,300)		63,700
Northumberland County
Council - Energy Advice			70,000	(70,000)

	Unrestricted	Unrestricted
	General	Designated	Restricted	Total funds
	8	8	6	F
Tangible fixed assets	30,126			30,126
Net current assets/(liabilities)	542,884	650,000	210,241	1,402,925
Total net assets	572,810	650,000	210,241	1433051
	Unrestricted
				Total funds
				at 31 March
	General	Designated	Restricted	2022
	8	F	F	6
Tangible fixed assets	5,172			5,172
Net current assets/(liabilities)	497,437	650,000	64,514	1,211,951
Total net assets	502609	650,000	64,514	1217123

19Analysis of ne	t funds
		At 1 April	Financing	At 31 March
		2022	cash flows	2023
		s	8	r.
Cash at bank and	in hand	1,181,281	172,495	1 353776
Net funds		1,181 281	172,435	1.353.776
		At 1 April	Financing	At 31 March
		2021	cash flows	2022
		8		E
Cash at bank and	in hand	1 028,161	153,120	1,181.281
Net funds		1 028161	153120	1 1~1 281