##
##
##
|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|||||||||
##
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|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)|||
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||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|
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|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|
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