2022-03-31-accounts - Welfare Benefits Unit

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Welfare Benefits Unit

Charity number 1164225

Annual Report and Financial Statements

for the year ended 31 March 2022

Welfare Benefits Unit

Annual Report and Financial Statements for the year ended 31 March 2022

Contents	Page
Trustees' report	2 to 6
Examiner's report	7
Statement of financial activities	8
Balance sheet	9
Notes to the accounts	10 to 14

Prepared by West Yorkshire Community Accountancy Service CIO

Welfare Benefits Unit

Trustees' report for the year ended 31 March 2022

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Paul Murphy Richard Bridge Prof. Charlotte O'Brien Nicola Welch Prof. Peter Ball Helen Edwards Mark Taylor Heather Brock

Charity number 1164225 Registered in England and Wales Registered and principal address Bankers Welfare Benefits Unit Cooperative Bank plc 17 Priory Street PO Box 250, Delf House York Southway YO1 6ET Skelmersdale WN8 6WT

Independent examiner

Simon Bostrom FCIE West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) - Foundation registered on 2 November 2015, and governed by a constitution.

Method of recruitment and appointment of trustees

Trustees are recruited by invitation and application. Our trustees come from a wide range of backgrounds including academia, the Civil Service, law, local government and the advice sector. Trustees' induction includes attendance at meetings as observers, and relevant information about the service and trustee responsibilities.

Welfare Benefits Unit

Trustees' report (continued) for the year ended 31 March 2022

Objectives and activities

The charity's objects

For the public benefit, the prevention or relief of poverty and financial hardship, the advancement of education and the protection of health in particular, but not limited to, the people of York and North Yorkshire.

These purposes will be advanced in particular but not exclusively by:

The provision of advice and assistance on welfare benefits, and other social welfare matters.

The provision of training, meetings, lectures and events in particular but not exclusively for persons working or engaged in the provision of social welfare.

Raising public awareness of welfare benefits and social welfare provision.

Providing written information, in print, online or otherwise.

Promoting, contributing to or undertaking organised research and experimental work, and disseminating the results thereof.

Providing consultancy for persons interested in welfare benefit provision, and related matters.

The charity's main activities

The Welfare Benefits Unit (WBU) offers specialist welfare benefits advice to those who work with members of the public. Our experienced team of advisers provides independent support through our advice line, publications, training, consultancy and project work.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the prevention or relief of poverty and financial hardship, the advancement of education and the protection of health.

Achievements and performance

The Welfare Benefits Unit (WBU) offers specialist welfare benefits advice to those who work with members of the public in North Yorkshire and York. We work with advisers and other front line support workers from a wide range of organisations, statutory and voluntary sector.

We aim to maximise benefit entitlement, helping to reduce the incidence and impact of poverty and in doing so improve health, well-being, financial and social inclusion. Our experienced advisers provide independent support through our advice line (phone and email), publications, training, consultancy and projects.

We work in partnership with organisations to ensure that they can offer in-depth support, enabling residents to make informed choices to sustain or improve their financial security. Access to advice, often at times of unexpected change, distress and uncertainty, ensures that positive choices can be made. For example, working with Carers Resource to identify extra income for a carer on reduced working hours to provide care for her adult son; advising a hospital social worker of the financial support available for a renal patient, helping them to maintain their tenancy during a prolonged hospital stay.

“I always receive good advice, everyone is friendly and helpful, it's great to have access to such a great service. WBU training is also really useful and always well presented by knowledgeable workers.”

“Such a useful and informative service.”

WBU strongly supports staff development and updating to ensure quality of service provision. All staff have attended training through the year, including accessing a number of free training opportunities. Training has covered a wide range of subjects (eg Universal Credit deductions, inclusive communications, Salesforce). Networking meetings also provide an opportunity for workshops and updating: National Association of Welfare Rights Advisers’ regional meetings and conference; DWP Customer Representative Group; Advice York, Welfare Rights Group; CPAG webinars and conference.

Welfare Benefits Unit

Trustees' report (continued) for the year ended 31 March 2022

Responding to continuing changes

Changes relating to the pandemic continued to add complexity and rapid adjustments in the benefit system. Administrative difficulties necessitated detailed advice around entitlement and process. The start of the year saw the continuation of Covid-19 related amendments and relaxations which altered or ended as the year progressed. There has been a myriad of changes linked to Universal Credit, relating to regulatory updates, pandemic and cost of living responses, and case law decisions. This included: the introduction of the severe disability transition element for people moving from legacy benefits; alteration of work allowances and the earnings taper; a resumption of managed migration; further restriction of access for disabled students. It has become increasingly important to be aware of entitlement before claiming Universal Credit to ensure that money is not lost simply because steps are not taken in the most favourable order. For example, people who are unable to work can lose extra financial support if they give up Employment and Support Allowance the day before claiming Universal Credit rather than on the day of claim; similarly, someone coming out of hospital can be better-off by £120 or more each month if they establish with the DWP that they live alone before they make a Universal Credit claim.

2021/22 saw the end of the grace period following transition from the EU. The government response allowed continuation of benefit payments on an extra statutory basis, data matching to identify residents and late application to the Settlement Scheme if good cause. This helped to mitigate some of the expected hardship and loss of benefit entitlement. Advisers need to carefully assess the immigration status of EU clients before giving advice as those now subject to immigration control could lose the right to stay in the UK if they make a claim. Our experienced team provide clear guidance about the information needed to assess benefit entitlement and offer in-depth advice; complex queries are referred to an external adviser to maximise the support that can be given.

Advice Line

The WBU Advice Line (phone and email) is available all day Monday to Friday to anyone working with a North Yorkshire or York resident. Queries are usually answered on the same day, unless further research is required.

The WBU received 1,290 calls from April 2021 to March 2022, these concerned 2,561 separate benefit issues. Two-thirds relate to complex queries that require significant research using advanced reference material and extensive explanations.

We supported 290 advisers, across 79 organisations.

Universal Credit accounts for nearly half of the contacts, increasing during the year. This is followed by queries relating to disability and ill-health benefits. Two-thirds of the queries relate to households with a disabled person and one-fifth of queries are for families with children.

Our twice-yearly surveys produce very positive results:

“Absolutely first class!”

“The service is excellent and very responsive. The advice I was given was thoroughly explained and given with specific consideration to my client's circumstances. I really appreciate the support I get from WBU.”

Training

Welfare Benefit Unit training is provided contractually to City of York Council (CYC) and North Yorkshire County Council (NYCC) staff, as well as to North Yorkshire Citizens Advice. The courses are open to other advisers; representing an invaluable source for information-sharing as well as providing independent revenue.

Courses reflect the queries we receive and provide an up to date, interactive learning experience. Our trainers are all qualified, experienced and dedicated to high quality provision, responding to high demand and consistent benefit changes.

This year we have provided our popular three-day Introduction to Benefits an additional three times due to high demand. Other courses include Universal Credit (introduction and topic-specific); Benefits Overview (working age); Benefits for those who are State Pension age, for families and for people with mental health problems.

Welfare Benefits Unit

Trustees' report (continued) for the year ended 31 March 2022

We delivered training to 260 individuals from 82 organisations, providing our 3-day introductory course seven times in the year and 13 individual courses. Online provision attracts advisers from a wide geographical area.

“Really enjoyed this course it was very informative.”
“Very good, helpful trainers. It was very good. Liked the exercises, they broke up the content.”

Publications

The WBU Advisers Guide to Benefits is a concise annual publication which provides an overview of welfare benefits, including eligibility and calculation. It is written for people who give information and advice, with its clear format ideal for accuracy and quick reference. It is an invaluable resource, currently used across a wide range of statutory and voluntary organisations, including advice, community, health, housing and probation services. We sent out nearly 2,000 orders to over 400 organisations and individuals.

Our Benefits e-Bulletins and News in Brief keep advisers up to date on changes throughout the year. We also provide online factsheets and other resources. Our disability and State Pension age leaflets can also be downloaded from our website, providing a useful resource for advisers.

“I get an Advisers Guide to Benefits each year and I find it invaluable.”

Forum meetings, social policy and collaborative working

Our online Forum meetings provide updating material and an opportunity to share information and network. In May and November 2021, we provided an in-depth review of benefits for EEA nationals and a Budget update.

WBU liaise with CPAG and in 2021/22 referred two cases to their Early Warning System. One case, relating to Way to Work obligations, may be taken forward to judicial review.

Response to consultations enables us to present the experience of claimants based on the cases we receive and our specialist knowledge of the benefit system. We submitted a response to the Health and Disability Green Paper and local Council Tax Reduction Schemes. We also support research and identification of relevant cases for judicial review by forwarding requests for participants and providing test cases(eg. University of York research into the Benefit Cap and two-child limit).

Funding from City of York council’s Financial Inclusion Steering Group enables us to provide proactive follow-up and in-depth support under our AdviceExtra project. We were also funded to explore partnership opportunities, provide training and pilot Advice Clinics.

Looking ahead

In 2021 we gained the Trusted Charity quality mark. We also introduced a new CRM system which has strengthened our ability to gather and review data, informing our practice through analysis of queries and demographics. We have received funding to support training and further IT improvements, as well as external consultancy to look further at income opportunities. Revenue from training, grants and consultancy work provides a strong basis for the additional resources we need to run the service.

Renewal of our agreements with North Yorkshire County Council and City of York provide a strong foundation for the next few years and the continuation of our quality service provision.

Financial review

The net expenditure for the year was £6,999, including net expenditure of £3,573 on unrestricted funds and net expenditure of £3,426 on restricted funds.

Welfare Benefits Unit

Trustees' report (continued) for the year ended 31 March 2022

Reserves policy

The Trustees maintain the charity’s reserves at a level which is at least equivalent to three months’ operational expenditure and not exceeding nine months’ operational expenditure. This level of reserves would allow the opportunity to explore other areas of income generation whilst maintaining service provision if funding was not renewed, in particular taking into account the need to meet differing contractual obligations.

The charity's free reserves, excluding fixed assets, at the year end were £111,311. This equates to approximately 7 months of budgeted expenditure for April 2022 to March 2023.

Signed on behalf of the board of trustees on 11/06/2022

Paul Murphy (Trustee)

Welfare Benefits Unit

Independent examiner's report to the trustees of Welfare Benefits Unit

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2022, which are set out on pages 8 to 14.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. 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 giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

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.

Simon Bostrom FCIE

21/06/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Welfare Benefits Unit

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2022

Notes 2022 Unrestricted funds £ Income from: Grants and contract income (2) 102,995 Sales and fees 41,160 Other income 1,167 Total income 145,322 Expenditure on: Staffing costs (3) 111,838 External supervision 400 Freelance workers 1,335 Payroll charges 1,296 Staff travel and subsistence 401 Volunteer expenses - Training and conferences 440 Printing and reproduction 7,394 Training delivery costs - Materials and resources 1,520 Rent and service charges 8,363 Office and administration 394 Small equipment and consumables 357 IT, software and maintenance 4,355 Office repairs and maintenance 701 Telephone and internet 2,383 Postage 1,778 Advertising and publicity 576 Bank charges 157 Insurance 1,796 Independent examination 900 Legal and professional - Consultancy 840 Depreciation 1,671 Total expenditure 148,895 Net income / (expenditure) (3,573) Fund balances brought forward 115,141 Fund balances carried forward (4) 111,568	2022 Restricted funds £ 36,600 - - 36,600 38,961 - - - - - - - - - - - - 1,065 - - - - - - - - - - 40,026 (3,426) 3,426 -	2022 Total funds £ 139,595 41,160 1,167 181,922 150,799 400 1,335 1,296 401 - 440 7,394 - 1,520 8,363 394 357 5,420 701 2,383 1,778 576 157 1,796 900 - 840 1,671 188,921 (6,999) 118,567 111,568	2021 Total funds £ 150,906 26,188 - 177,094 148,660 - 1,030 1,276 2,450 24 247 8,458 850 1,607 8,571 750 4,458 4,570 28 2,275 2,030 114 117 1,763 900 2,143 675 1,671 194,667 (17,573) 136,140 118,567

All incoming resources and resources expended derive from continuing activities.

Welfare Benefits Unit

Balance sheet

as at 31 March 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 257 Total fixed assets 257 Current assets Debtors and prepayments (6) 8,768 Cash at bank and in hand (7) 236,875 Total current assets 245,643 Current liabilities: amounts falling due within one year Creditors and accruals (8) 134,332 Total current liabilities 134,332 Net current assets / (liabilities) 111,311 Net assets 111,568 Funds Unrestricted funds 111,568 Restricted funds - Total funds 111,568	2022 Restricted £ - - - - - - - - - - - -	2022 Total £ 257 257 8,768 236,875 245,643 134,332 134,332 111,311 111,568 111,568 - 111,568	2021 Total £ 1,928 1,928 9,334 220,647 229,981 113,342 113,342 116,639 118,567 115,141 3,426 118,567

The financial statements were approved by the board of trustees on 11/06/2022

Paul Murphy (Trustee)

Welfare Benefits Unit

Notes to the accounts

for the year ended 31 March 2022

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Office equipment: over 5 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Welfare Benefits Unit

Notes to the accounts continued

for the year ended 31 March 2022

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |2|Grants and contract income|2022|2022|2022|2021| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |£|£|£|£| |Contract income| |-| |North Yorkshire County Council (NYCC)|101,995|101,995|101,995| |Grant income| |City of York Council (CYC) Communities and Equalities|22,700|22,700|25,200| |-| |CYC Financial Inclusion Steering Group (FISG)|13,900|13,900|12,898| |-|-|-| |Two Ridings Community Funding|9,721| |-|-|-| |Coronavirus Job Retention Scheme (CJRS)|1,092| |-|-| |Other grants|1,000|1,000| |102,995|36,600|139,595|150,906| |3|Staff costs and numbers|2022|2021| |£|£| |Gross salaries|136,827|134,879| |Employer's national insurance|10,155|10,024| |Employment allowance|(4,000)|(4,000)| |Life cover|516|511| |Pensions|7,301|7,246| |150,799|148,660|

----- End of picture text -----

The average number of employees during the year was 7, being an average of 4.6 full time equivalent (2021: 7, 4.6 FTE). There were no employees with emoluments above £60,000.

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|||| |---|---|---| |Defined contribution pension scheme|2022|2021| |£|£| |Costs of the scheme to the charity for the year|7,301|7,246| |-|-| |Amount of any contributions outstanding at the year end|

----- End of picture text -----

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |4|Restricted funds|Balance b/f|Incoming|Outgoing|Transfers|Balance c/f| |£|£|£|£|£| |-|-|-| |CYC Comm & Equalities|22,700|22,700| |CYC FISG|-|13,900|13,900|-|-| |-|-|-| |Two Ridings Comm. Fund|3,426|3,426| |-|-| |3,426|36,600|40,026|

----- End of picture text -----

Fund name Purpose of restriction

CYC Comm & Equalities City of York Council (Communities and Equalities) – funding to provide our core service: advice line, training, and publications.

CYC FISG

Two Ridings Comm. Fund

City of York Financial Inclusion Steering Group funding: Advice Extra project offering follow-up, in-depth support, training and development.

To support our core service, provide capacity to innovate and develop our work, and assist development of online training provision.

Welfare Benefits Unit

Notes to the accounts continued

for the year ended 31 March 2022

5 6 7 8 8a	Tangible assets Cost At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 Debtors and prepayments Debtors Prepayments Accrued income Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals Deferred grants and contracts (see note below for analysis) Fees paid in advance (see note below for analysis) Deferred income North Yorkshire County Council City of York Council Fees received in advance	£ 8,357 - 8,357 6,429 1,671 8,100 257 1,928 2022 £ 2,254 2,014 4,500 8,768 2022 £ 236,850 25 236,875 2022 £ 795 3,566 124,695 5,276 134,332 Released from last year £ 101,995 - 6,621 108,616 Office equipment	Total £ 8,357 - 8,357 6,429 1,671 8,100 257 1,928 2021 £ 2,635 2,199 4,500 9,334 2021 £ 220,622 25 220,647 2021 £ 335 4,391 101,995 6,621 113,342 Deferred to next year £ 101,995 22,700 5,276 129,971

Welfare Benefits Unit

Notes to the accounts continued

for the year ended 31 March 2022

8a Deferred income continued

Item name Reason for deferral North Yorkshire County Council Contract income for April 2022 to March 2023 delivery received in full in March 2022. City of York Council Grant income for April 2022 to March 2023 delivery received in full in March 2022. Entitlement to expend the funds does not exist in this case until April 2022. Fees received in advance This relates to income received for the provision of Adviser guides, Wallcharts and training all to be produced and delivered after 31 March 2022.

9 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The key management personnel of the charity include the trustees and Chief Officer. The total employee benefits received were £59,635 (previous year: £31,426).

No trustee received any remuneration or benefit in this capacity during this or the previous year.

10 Contingent liabilities - Defined benefit pension scheme

The charity is a member of a multi-employer defined benefit pension scheme. No new members can be enrolled into this scheme.

The scheme is accounted for as a defined contribution plan because sufficient information is not available to use defined benefit accounting.

Where an agreed deficit funding arrangement is in place a liability for this obligation will be recorded in the accounts. This would be the net present value of the deficit contributions payable. For the current scheme a revised recovery plan took effect in April 2016.

Annual deficit contributions under this plan for the charity are £nil.

The estimated cost of withdrawal (i.e. the contingent liability) has been calculated at September 2020 as £14,467.

Welfare Benefits Unit

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2022

2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants and contract income 102,995 104,495 Sales and fees 41,160 26,188 Other income 1,167 - Total income 145,322 130,683 Expenditure Staffing costs 111,838 114,410 External supervision 400 - Freelance workers 1,335 912 Payroll charges 1,296 1,103 Staff travel and subsistence 401 2,118 Volunteer expenses - 21 Training and conferences 440 214 Printing and reproduction 7,394 8,244 Training delivery costs - 735 Materials and resources 1,520 1,319 Rent and service charges 8,363 7,411 Office and administration 394 628 Small equipment and consumables 357 471 IT, software and maintenance 4,355 3,644 Office repairs and maintenance 701 23 Telephone and internet 2,383 1,887 Postage 1,778 1,684 Advertising and publicity 576 95 Bank charges 157 101 Insurance 1,796 1,462 Independent examination 900 778 Legal and professional - 2,143 Consultancy 840 608 Depreciation 1,671 1,671 Total expenditure 148,895 151,682 Net income / (expenditure) (3,573) (20,999) Fund balances brought forward 115,141 136,140 Fund balances carried forward 111,568 115,141	2022 Restricted funds £ 36,600 - - 36,600 38,961 - - - - - - - - - - - - 1,065 - - - - - - - - - - 40,026 (3,426) 3,426 -	2021 Restricted funds £ 46,411 - - 46,411 34,250 - 118 173 332 3 33 214 115 288 1,160 122 3,987 926 5 388 346 19 16 301 122 - 67 - 42,985 3,426 - 3,426	2022 Total funds £ 139,595 41,160 1,167 181,922 150,799 400 1,335 1,296 401 - 440 7,394 - 1,520 8,363 394 357 5,420 701 2,383 1,778 576 157 1,796 900 - 840 1,671 188,921 (6,999) 118,567 111,568	2021 Total funds £ 150,906 26,188 - 177,094 148,660 - 1,030 1,276 2,450 24 247 8,458 850 1,607 8,571 750 4,458 4,570 28 2,275 2,030 114 117 1,763 900 2,143 675 1,671 194,667 (17,573) 136,140 118,567