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

CITIZENS ADVICE EDENBRIDGE & WESTERHAM

the operating name of EDENBRIDGE & WESTERHAM CITIZENS ADVICE BUREAU A COMPANY LIMITED BY GUARANTEE

TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

Company Number: 08880174 Charity Registration Number: 1155993

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

CONTENTS Page
Legal and Administrative Information 3-4
Introduction 5-6
Report of the Directors and Trustees 7-13
Key Statistics 14
Independent Examiner’s Report 15-16
Balance Sheet 17
Statement of Financial Activities 18-19
Notes to the Accounts 20-21

2

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

LEGAL AND ADMINISTRATIVE INFORMATION

COMPANY NUMBER 08880174

REGISTERED CHARITY NUMBER 1155993

CHAIRMAN

Vacant

DEPUTY CHAIRMAN

Gavin Allard

REGISTERED OFFICE

The Eden Centre Four Elms Road Edenbridge Kent TN8 6BY

BANKERS

CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

Shawbrook Bank Lutea House

Warley Hill Business Park The Drive

Great Warley Brentwood Essex CM13 3BE

INDEPENDENT EXAMINER

Rachael Best FCCA ACA Galloways Accounting (Horsham) Ltd First Floor, Ridgeland House 15 Carfax Horsham West Sussex RH12 1DY

3

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

DIRECTORS AND TRUSTEES

ROLE

Colin Stewart Jones Gavin Raymond Allard Michael William Musgrove Mark David Faithful Alan Feasey Diane Walker Barbara Elizabeth Riddell

IT & Information Assurance Director

Deputy Chairman Finance Director

(resigned 12[th] February 2022 (withdrew 12[th] May 2021) (appointed 16[th] March 2022)

COMPANY SECRETARY

Peter John Ranken (appointed 13[th] July 2021)

4

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

INTRODUCTION

When our financial year began on 1[st] April 2021 the country was taking its first tentative steps out of the third lockdown and all our staff and volunteers were working from home. By 31[st] March 2022 there were no restrictions and the service offered to clients had returned to pre-pandemic levels. The majority of our clients have appreciated being able to talk to Advisers face to face but there are still some who request telephone appointments. The return to the office has been assisted by the introduction in the interview reforms of Air Purification Machines which were financed by a generous grant from Kent County Council’s Covid Recovery Fund.

Our Manager, Sian Hiller has now been in post for well over a year and she, together with the other paid staff Tania Savoia and Marie Tilley (Advice Session Supervisors) and Kate Joyce (Quality of Advice Assessor and Training Officer), have worked hard to ensure that clients receive high quality advice which is correctly recorded in accordance with the standard required by Citizens Advice. Many appreciative comments have been received such as, “Thank you for all the time and trouble you are taking on my behalf. I find your help absolutely invaluable. I’m not left floundering, wondering which way to turn next.”

The Trustees have immense respect for our staff and volunteers for the commitment they have for the people in our local community. As has been said many times previously, apart from being generalist Advisers, our volunteers need to take on the roles of social workers, counsellors and advocates. It is good to be able to report that the recruitment of Trainee Advisers has continued and a number were close to being fully qualified by the end of the year.

During the year an Outreach was started at the Edenbridge Foodbank which is run in association with the Trussell Trust and negotiations for funding to support this outreach were at an early stage by March 2022.

The increase in the availability of Advisers has meant that it has been possible to begin discussions with Westerham Town Council to re-start the Outreach there after it has been in abeyance for many years.

Whilst it is not strictly within the year covered by this report this seems the right place to record that Graham Coldman, our past Chairman, died on 4[th] May 2022 after a long illness. The office was well represented at the

5

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

Thanksgiving Service at Hever Church where we were reminded of Graham’s immense contribution to Citizens Advice over many years.

Susan Williamson, our Help to Claim Adviser, died on 17[th] March 2022 after a short illness. She had only been with us for a short while and for most of that time she was having to work from home.

We continue to enjoy an excellent relationship with Sevenoaks District Council and the various Officers and Members with whom we have come in contact. We have been very grateful for the continuing financial support from the Council. We are certain that there would not be a Citizens Advice office in Edenbridge without this support.

We have continued to be helped by two local Charitable Trusts, the Great Stone Bridge Trust and the John Coldman Charitable Trust and also West Kent Housing Association who have been long-time supporters and benefactors. This support has been very gratefully received. We have also been thankful for the backing we have had from local organisations within the community. These are mentioned in “fundraising activities” elsewhere in this Report.

On behalf of the Board of Trustees I would particularly like to thank our Examiner, Rachael Best, for continuing to review our accounting records and to put the figures in some semblance of order. Rachael has been undertaking this on a pro-bono basis for the past eight years since we became a Limited Company.

Finally, the Trustees would like to thank the Volunteers, Staff, Friends and Supporters, and Benefactors and Funders who have contributed to the continuing success of this Citizens Advice Office.

Michael Musgrove Finance Director

September 2022

6

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

REPORT OF THE TRUSTEES AND DIRECTORS

The Trustees, who are also Directors of the Charity for the purposes of the Companies Act, are pleased to submit their Annual Report and the Financial Statements for the year ended 31[st] March 2022. The provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” issued in 2005 have been adopted in preparing the Annual Report and Financial Statements of the charitable company.

1. STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

Edenbridge & Westerham Citizens Advice Bureau (“the Charity”) is a registered charity and a company limited by guarantee. The maximum liability of each member is limited to £10. The Charity was incorporated on 6[th] February 2014 and registered with the Charity Commission on 3[rd] March 2014. The Charity is governed by its Memorandum and Articles of Association dated 27[th] January 2014 and subsequently amended on 19[th] July 2022.

The Charity was originally formed as an Unincorporated Association on 6[th] August 1974 (although it did exist in some form from 1943 probably until the end of the war) and was governed by a constitution adopted on 15[th] September 1993 and as amended at an EGM on 18[th] June 2004. This Unincorporated Association was registered with the Charity Commission under Charity Registration number 267793. The assets of this Unincorporated Association were transferred to the new Company under a resolution made on 19[th] March 2014 at a Special General Meeting.

Recruitment and Appointment of Trustees

The Board of Trustees is responsible for selecting and recruiting suitable Trustees at the Annual General Meeting. The maximum number of Trustees shall be fifteen and the minimum shall be three with a maximum of ten Trustees being elected at an AGM with others being co-opted by the Trustee Board. Other than at the first three Annual General Meetings following incorporation all elected Trustees shall retire from office at the third AGM following the AGM at which they were elected but they may be re-elected. At each of the first three AGMs following incorporation one third of the first Trustees shall retire in rotation but may be re-elected. The Chairman, ViceChairman (if appointed) and Treasurer may only serve for a maximum of six

7

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

consecutive years. After the end of this period, two further years must elapse before any former Chairman, Vice-Chairman or Treasurer shall be eligible for re-election to any of these offices, although all can remain as Trustees/Directors.

Induction of Trustees

New Trustees and Board Members are inducted through a process of briefings by the Chairman and Chief Officer. It is a requirement that Trustees have a sound knowledge of the role and activities of the Charity before they are appointed. They are made aware of their legal obligations, the content of the Memorandum and Articles of Association, the annual budget and financial performance, the Business Plan and the major objectives of the Charity.

Organisational Structure

The Charity is governed by its Trustee Board which is responsible for setting the direction of the organisation and the policy of the charity. The Trustees carry the ultimate responsibility for the conduct of the Charity and for ensuring that the Charity satisfies its legal and contractual obligations. The Trustees meet a minimum of four times per annum and delegate the day-to-day operation of the organisation to the senior management. The Trustee Board is independent from the Management of the charity but does include the participation of Representative Members (from local Authorities), the Chief Officer, an honorary Solicitor, and a Staff Representative, but none of these have voting powers.

Related Parties

The Charity is a member of Citizens Advice, the operating name of the National Association of Citizens Advice Bureaux, which provides a framework for standards of advice and casework management as well as monitoring performance against these standards. Operating policies are independently determined by the Trustee Board of the Charity in order to fulfil its charitable objects and comply with national membership requirements.

The Charity also co-operates and liaises with a number of other advisory services, local charities and social services departments on behalf of clients. Where one of the Trustees holds the position of Trustee/Director of another charity, it is the Charity’s policy that they may be involved in discussions regarding that other charity but not in the ultimate decision-making process.

8

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

Risks

The Trustees recognise that any major risks to which the Charity is exposed need to be reviewed and systems put in place to mitigate those risks. To that end the Charity is continually monitoring and managing its risks via a Risk Register and a Business Continuity Plan and this process is undertaken at minimum once a year. Included in external risks is that of loss of funding. The Charity continues to seek to diversify its funding sources.

Information Assurance

The Charity has adopted the recommended Citizens Advice Information Assurance policy, which covers how we manage and minimise the risks of data and information loss, however held. The majority of this is covered by policies and procedures for handling, storing and accessing data and information, reinforced by training and refreshers at least annually. A Director/Trustee, Colin Jones, who is the Accounting Officer under the Data Protection Act 2018 (GDPR), has the responsibility for overseeing this.

2. OBJECTIVES AND ACTIVITIES

Objects

The Charity’s objects are to promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of poverty, sickness, and distress in particular, but without limitation, for the benefit of the community in Edenbridge and Westerham and surrounding areas.

Public Benefit

The Trustees pay due regard to the Charity Commission’s guidance on public benefit in deciding the activities undertaken by the Charity during the year. The Trustees are satisfied that the information provided in the Report & Accounts meet the public reporting requirements.

The principal activity of Citizens Advice Edenbridge & Westerham is the provision of free, confidential, independent and impartial advice, information and counsel for members of the public.

9

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

Contribution of Volunteers

The Charity is fortunate to have a number of dedicated volunteers undertaking roles in governance, as Trustee Directors or Representative Members, as Advisers and in administrative tasks. Most of our volunteers are engaged in the delivery of advice which is normally either face to face or via telephone or other media. We would like to thank those long-serving volunteers who have decided that this is the point where they need to step back from Citizens Advice.

3. ACHIEVEMENTS AND PERFORMANCE

Charitable Activities

During the financial year we have assisted well over 500 unique clients on 2,031 separate issues. Because of Covid, only 9% of clients were seen in face to face interviews throughout the financial year and 63% of client contacts were by phone with email being the other main channel. There is continuing to be an extensive house building programme which will no doubt increase the number of people using our services. In addition, the energy crisis and sharp rises in the cost of living will undoubtedly mean that our help will be needed more than ever. We believe that there are still many people within Edenbridge and the surrounding parishes who do not have internet access and are unable to contact us in any way other than through traditional methods. In addition, around 30% of our clients are over 60 and they generally prefer a direct approach rather than through e-mail and social media.

As might be expected our top advice categories are Benefits & Tax Credits, Debt, Housing, Relationships & Family issues and Employment. 62% of our clients are either disabled or have long term health issues. More details of the range of issues that are dealt with can be found in the Key Statistics for the year which are appended.

We are pleased to report that we have obtained an income gain of over £27,000 per annum for our clients through assisting them with benefit claims. This means that considerable sums can be “ploughed back” into the local economy.

10

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

Social Policy (Research & Campaigns) Activities

The office has increased its social media presence and we now post on Facebook and Twitter each weekday the ‘tweets of the week’ prepared by national CitA as well as sharing selected messages posted by, for example, Sevenoaks District Council, Kent County Council, the BRIDGES Centre and Age UK.

Several initiatives aimed at promoting Citizens Advice locally have taken place, for example outside Waitrose in Edenbridge, at the Sevenoaks District Council ‘Family Fun Day’ at Four Elms and at the Eden Centre targeted particularly at those attending ‘Baby Weigh In’ clinics.

We continue to pay due regard to this important part of Citizens Advice work and have appointed a Director, Gavin Allard, to overview this activity.

We are grateful for the support we have had from our Members of Parliament, Tom Tugendhat MBE MP and Laura Trott MBE MP.

Fundraising Activities

We were delighted to receive donations from various Charitable Trusts and other local organisations, amongst them Edenbridge Town Council (£2,000), Westerham Town Council (£800) and Crockham Hill Parish Church Council (£250).

As mentioned in the Introduction, substantial funds, without any conditions, have also been received from the John Coldman Charitable Trust (£15,000), the Great Stone Bridge Estate (£8,000) and West Kent Housing Association (£3,000).

The “Friends of Edenbridge & Westerham Citizens Advice Bureau” raises money through subscriptions, donations, fundraising events, 100 Club, Gift Aid and income from www.easyfundraising.org.uk support the Local Office. This is a separate Charity registered with the Charity Commission (Registered Charity No. 1079043).

We are, as always, immensely grateful to all those who have donated funds to the Charity, and thereby assisted us in maintaining and improving our service.

11

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

Investment Activities

The Charity does not currently hold any major investments. Cash balances are held in two CAF Bank accounts which provide short term access. We also have two accounts with Shawbrook Bank. These accounts are a CAF 12 Month Fixed Rate Saver and a CAF 60 Day Notice Account.

4. FINANCIAL REVIEW

The Charity set a breakeven budget for the year 2021/22. However, as a result of increased income from grants etc. and less expenditure, mainly because of a reduction in office expenditure as it was closed for most of the year, there was a surplus of £7,060 for the year.

At the year-end our total funds were £79,290.

Contingent Liability

As a result of actions taken previously, no pension liability now exists and the organisation, therefore, has no contingent liability.

Reserves Policy

The aim of the Directors is to ensure that the Charity’s ongoing and future activities are reasonably protected from unexpected variances in income and expenditure. This is to ensure that its operations are maintained with a reasonable degree of certainty in the short term and to provide a prudent financial base from which to develop the Charity’s services. The

Directors/Trustees have agreed that the Charity should hold unrestricted funds which are not less than 26 weeks of budgeted operating expenses.

Additionally, the Board agreed to extend this policy to include a “Contract Commitment Reserve” to cover any redundancy payments that might become payable and any liability that might arise under the lease of the Eden Centre. This latter Reserve is subject to annual review as it depends on our predicted annual expenditure. For the year 2021/22 our Reserves should be a minimum of £60,855.

Principal Funding Sources

The Directors extend their thanks to Sevenoaks District Council who continued to provide the major amount of core funding to the Charity, which in the year amounted to £31,843. In addition huge thanks are due to two locally based

12

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

Charitable Trusts, the John Coldman Charitable Trust and the Great Stone Bridge Estate who donated £15,000 and £8,000 respectively and who between them, since the start of the millennium, have donated over £391,000 without any conditions.

5. FUTURE PLANS

We would like to take the Charity out into the community (Schools, Parishes etc.) to tell and/or remind people what we can offer. This has been delayed by Covid 19 but is still an aim.

6. DIRECTORS’ RESPONSIBILITIES

Company Law and Charity Law require the Directors to prepare financial statements for each financial year, which gives a true and fair view of the state of affairs of the Charity and of the surplus or deficit for that period. In preparing these financial statements, the Directors are required to:

The Directors are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Companies Act 2006.

The Directors are responsible for ensuring that the Company maintains an adequate system of internal control designed to provide reasonable assurance that assets are safeguarded against material loss or unauthorised use and to prevent and detect fraud and other irregularities.

Michael Musgrove Finance Director

13

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES, REPORT AND ACCOUNTS ST FOR THE YEAR ENDED 31 MARCH 2022

¥XX¥%$8*Y

14

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF EDENBRIDGE AND WESTERHAM CITIZENS ADVICE BUREAU

I report to the Directors on my examination of the Accounts of the above Bureau for the year ended 31 March 2022, which are set out on pages 17-21 of this report

Responsibilities and basis of report

As the Charity’s Directors, you are responsible for the preparation of the Accounts in accordance with the Charities Act 2011.

I report in respect of my examination of the Bureau’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145 (5)(b) of the Act.

Independent Examiner’s Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect;

15

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Rachael Best FCCA ACA

Galloways Accounting (Horsham) Ltd First Floor, Ridgeland House 15 Carfax

Horsham West Sussex RH12 1DY

Date: 12[th] October 2022

16

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

Current assets
Debtors and prepayments
Cash in hand
Bank Current accounts
Bank Deposit accounts
Creditors
Amounts falling due within
one year
Net current assets
Total assets less current liabilities
Capital funds
Restricted funds
Unrestricted funds
Total funds		 BALANCE SHEET
AT 31st MARCH 2022
Note
2022

£
£
£
2 50
109
111
112
29,299
22,142
50,000
50,000
––––––
––––––
79,460
72,363
3
170 133
––––––
––––––
79,290
–––––-

£79,290
––––––

4
9,602
5
68,688
––––––

£79,290
––––––
 BALANCE SHEET
AT 31st MARCH 2022
Note
2022

£
£
£
2 50
109
111
112
29,299
22,142
50,000
50,000
––––––
––––––
79,460
72,363
3
170 133
––––––
––––––
79,290
–––––-

£79,290
––––––

4
9,602
5
68,688
––––––

£79,290
––––––
 2021
£




72,230
––––––
£72,230
––––––
3,485
68,745
––––––
£72,230
––––––
Note
£
2 50
111
29,299
50,000
––––––
79,460
3
170
––––––
4
5











For the year ended 31st March 2022 the company was entitled to exemption under section 477 of the Companies Act 2006

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for:

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) (effective January 2016).

The financial statements were approved by the Board of Directors on 18[th] October 2022 and were signed on its behalf by:

G Allard – Deputy Chairman M Musgrove – Finance Director

The annexed notes form part of these financial statements.

17

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

STATEMENT OF FINANCIAL ACTIVITIES

Incoming resources
Donations, legacies & similar

Incoming resources
Investment income

Total incoming resources


Resources expended
Charitable expenditure:
Costs of activities in furtherance of
the charity's objects
Resources expended on managing and
administering the charity

Total resources expended

Net movement in funds
Total funds brought forward
Reallocation of funds

Total funds carried forward

 Unrest'd
Funds
£
56,968
121
–––––––
57,089
–––––––
821
55,325
–––––––
56,146
–––––––
943
68,745
-
–––––––
69,688
–––––––		 Rest'd
Total
Income
Funds
Funds
2022
£
£
35,801
92,769
-
121
––––––– –––––––
35,801 92,890
––––––– –––––––
11,973
12,794
17,711 73,036
––––––– –––––––
29,684
85,830
––––––– –––––––
6,117
7,060
3,485
72,230
-
-
––––––– –––––––
9,602
79,290
––––––– –––––––

Details of incoming resources and resources used are given in the notes to the financial statements.

18

Edenbridge & Westerham Citizens Advice Bureau TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2022

STATEMENT OF FINANCIAL ACTIVITIES

DETAILED ANALYSIS OF MOVEMENTS IN FUNDS

Restricted funds
Donations and legacies
Management and administration
Transfers
Unrestricted Funds
Investment income
Donations and legacies
Transfers
Insurances
Subscriptions & Memberships
Property Expenditure
Activities in furtherance of objects
Wages, Social Security & Pension Contributions
Management and administration
Total funds at 31st March		 2022
£
£
35,801
(29,684)
-
6,117
121
56,968
-
(949)
(2,097)
(8,320)
(821)
(41,621)
(2,338)
943
7,060		 2022
£
£
35,801
(29,684)
-
6,117
121
56,968
-
(949)
(2,097)
(8,320)
(821)
(41,621)
(2,338)
943
7,060		 2021
£
£
21,517
(18,032)
-
3,485
332
62,803
-
(805)
(3,587)
(7,427)
(7,336)
(33,957)
(4,486)
5,537
9,022		 2021
£
£
21,517
(18,032)
-
3,485
332
62,803
-
(805)
(3,587)
(7,427)
(7,336)
(33,957)
(4,486)
5,537
9,022
121
56,968
-
(949)
(2,097)
(8,320)
(821)
(41,621)
(2,338)		 332
62,803
-
(805)
(3,587)
(7,427)
(7,336)
(33,957)
(4,486)
7,060 9,022

19

NOTES TO THE FINANCIAL STATEMENTS

1. Accounting policies

The financial statements are prepared under the historical cost convention (as modified by the revaluation of certain assets) and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Effective January 2016). In preparing the financial statements the charity follows best practice as laid down in the Charities (Accounts and Reports) Regulations 2008.

Cash flow statement

The Company has taken advantage of the exemption in Financial Reporting Standard No.1 from the requirement to produce a cash flow statement on the grounds that it is a small company.

Incoming resources

Income from various sources is included when receivable.

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources.

Fund accounting

General funds are unrestricted funds that are available for use at the discretion of the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2. Debtors and prepayments

Amounts falling due within one year:

3.

Prepayments and Accrued Income
Amounts falling due within one year: -
Creditors and accruals
Pension Control		 2022
£
50
Creditors
2022
£
-
170
170		 2021
£
109
2021
£
-
133
133

20

NOTES TO THE FINANCIAL STATEMENTS (Continued)

4. Restricted Reserves

Universal Credit
Citizens Advice Bureau
Friends of Edenbridge		 Balance
1st April 2021
£
-
3,485
-
–––––––
3,485
–––––––		 **Movements ** **Movements ** Transfers
Balance
31st March 2022
£
£
-
-
-
9,602
-
-
––––––– –––––––
- 9,602
––––––––––––––
–

–		 in/out
£
-
6,117
-
––––––
6,117
––––––
£



–––––––

–––––––

5. Unrestricted Reserves

Designated Funds
General Fund		 Balance
1st April 2021
£
68,745
–––––––
68,745
–––––––		 **Movements ** **Movements ** Transfers
Balance
31st March 2022
£
£
-
69,688
––––––– –––––––
-
69,688
––––––––––––––
–
–		 in/out
£
943
––––––
943
––––––
£

–––––––

–––––––

6. Employees

The average number of employees during the year was 5.