2021-03-31-accounts - Citizens Advice South Lincolnshire

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							Pages
Trustees'	annual report (incorporating		the	directors'	report)		1to 5
Independent examiner's report to the			trustees
Statement	offinancial activities	(including		income and expenditure		account)
Statement	offinancial position
Statement	ofcash flows
Notes to the financial statements							10to 17

			2021	2020
Cash flows from operating	activities
Net income			88,002	9,753
Adjustments fof:
Depreciation of tangible fixed	assets		10,059	10,053
Other interest receivable and	similar income		(1,051)	(794)
Accrued expenses			6,569	5,354
Changesin:
Trade and other debtors			(68,833)	(659)
Trade and other creditors			121,432	(20,718)
Cash generated from operations			156,178	2,989
Interest received			1,051
Net cash from operating activities			157229	3,783
Cash flows from investing	activities
Purchase oftangible assets			(1,468)	(9,031)
Net cash used in investing activities			~1488	~9031
Net increase in cash and cash equivalents			155,761	(5,248)
Gash and cash equivalents	at beginning	ofyear	325,951	331,199
Cash and cash equivalents	at end ofyear		481 212	325951

	Members guarantee to c the event of winding up.	ontribute an amount not exce	eding 61 to the assets ofth	e charitable co	mpany in
5.	Donations and grants
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
			E	6	F
	Donations
	Voluntary donations		4,973		4,973
	Grants
	Lincolnshire County Council		81,353		81,353
	South Holland District Council		84,459	22,985	107,444
	South Kesteven District Council		69,000	27,548	96,548
	Lincolnshire Co-operative		985		985
	Big Lottery			25,154	25,154
	East Midlands Money Advice			119,565	119,565
	The Henry Smith Charity			10,667	10,667
	Holbeach United Charities			8,455	8,455
	National Association of Citizens Advice			93,954	93,954
	Coronavirus Community	Support Fund		35,197	35,197
	Energy Saving Trust			23,930	23,930
	EU Settlement Scheme			72,847	72,847
	Rank Foundation			5,169	5,169
	Trussell Trust			61,161	61,161
	Other funders		2,372		2,372
			243,142	506,632	749,774
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2020
			6	6	E
	Donations
	Voluntary donations		1,844
	Grants
	Lincolnshire County Council		79,953		79,953
	South Holland District Council		84,460	22,990	107,450
	South Kesteven District Council		59,000	23,000	82,000
	Lincolnshire Co-operative		12,198		12,198
	Big Lottery			50,159	50,159
	East Midlands Money Advice			111,147	111,147
	The Henry Smith Charity			32,000	32,000
	Holbeach United Charities			8,455	8,455
	National Association ofCitizens Advice			60,377	60,377
	Other funders		4,347		4,347
			241 802	308128	349930

6.	Investment Income	Investment Income
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2021	Funds	2020
					8	8	6
	Bank interest receivable				1,051	1,051
7.	Other income
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2021	Funds	2020
					8	8		9
	Miscellaneous	income			5,585	5,585	1,310	1,310
8.	Expenditure on charitable activities
						Unrestricted	Restricted	Total Funds
						Funds	Funds	2021
						F		6
	Salaries					173,290	302,150	475,440
	Employers national		insurance	contributions		8,433	14,704	23,137
	Pension costs					1,520	2,651	4,171
	Rent and rates					31,920		31,920
	Light, heat and	water				8,885		8,885
	Repairs and maintenance					2,118	389	2,507
	Insurance					2,102		2,102
	Training					1,447	34	1,481
	Other staff and	volunteer costs				3,563	4,027	7,590
	Travelling expenses					2,556	74	2,630
	Telephone and	communications				10,665	5,521	16,186
	Sundry office costs					2,046		2,046
	Energy Saving	Trust	fuel vouchers				22,000	22,000
	Depreciation					10,059		10,059
	Postage and stationery					7,669	96	7,765
	Information and ITservices					17,736	15,122	32,858
	Reference materials					10,655	1,833	12,488
	Office equipment					1,564	587	2,151
						296228	369,188	666416

8. Expenditure on charitable	8. Expenditure on charitable	8. Expenditure on charitable	8. Expenditure on charitable	activities	activities	activities
									Unrestricted	Restricted		Total Funds
									Funds	Funds f		2020 f
Salaries									187,100	173,533		360,633
Employers national	insurance				contributions				7,646	7,057		14,703
Pension costs									1,474	1,361		2,835
Rent and rates									36,733		90	36,823
Light, heat and water									12,184			12,184
Repairs and maintenance									6,766			6,766
Insurance									1,939			1,939
Training									4,116		231	4,347
Other staff and volunteer costs									4,523		248	4,771
Travelling expenses									24,706	3,341		28,047
Telephone and communications									10,689	1,145		11,834
Sundry office costs									2,468			2,468
Depreciation									10,053			10,053
Postage and stationery									9,754		175	9,929
Information and ITservices									16,285		30	16,315
Reference materials									10,524		600	11,124
Office equipment									2,868			2,868
									349828	187811		537339
9. Governance costs
							Unrestricted		Restricted	Total Funds		Total Funds
							Funds		Funds		2021	2020
							f		f	f		f
Trustee expenses								126			126	311
Legal and professional Bank charges		fees					2,767 99			2,767 99		2,984 108
Other												1 034
							2	992		2	992	4437
10.Net income
Net income is stated	after		charging/(crediting):
										f	2021	2020
Depreciation oftangible		fixed assets								19 1159		1DD53
11.Independent examination				fees
										f	2021	2020
Fees payable to the	independent					examiner for:
Independent examination			ofthe			financial statements					300	300

Staffcosts	Staffcosts	Staffcosts
The total staff costs and employee			benefits for		the reporting	period are analysed as follows;
								2021 f	2020 f
Wages and salaries								475,440	360,633
Social security costs Employer contributions		to pension	plans					23,137 4171 502748	14,703 2835 378171
The average head count ofemployees				during	the year was	33(2020:27).
No employee received employee			benefits of more than f60,000 during				the year (2020: Nil).
Trustee remuneration		and expenses
None ofthe trustees	received any		remuneration		or benefits	during the	year(2020:	Nil).
During the year the trustees received f126(2020:f311)as						reimbursed	expenses.
Tangible fixed assets
							Tenants	Office
						improvements f		equipment	Total f
Cost
At 1stApril 2020							45,609	81,214	126,823
Additions								1,468	1,468
At 31stMarch 2021							45,609	82682	128291
Depreciation
At 1stApril 2020							45,609	63,780	109,389
Charge for the year								10,059	10,059
At 31stMarch 2021							45609	73 839	119448
Carrying amount
At 31stMarch 2021								8,843	8,843
At 31stMarch 2020								17434	17434
Debtors
								2021 f	2020 f
Trade debtors								67,702
Prepayments								3D16 7D 718	1 885

Creditors falling due	within one year
				2021	2020
					f
Trade creditors				8,817	10,013
Accruals and deferred	income			142,002	24,536
Social security and other taxes				9,532	3,478
Other creditors				1D112	4435
				170,463	42462
Pension benefits
Defined contribution	plans
The amount recognised	in income or expenditure	as an expense	in relation to defined
contribution plans was	f'4, 171(2020:f2,835).
Analysis ofcharttable	funds
Unrestricted funds
	At 01.04.20	Income	Expenditure f	Transfers f	At31.03.21
General funds	70,374	249,778	(299,220)	76,035	96,967
Designated: Potential
winding up costs	215,000			65,000	280,000
Designated: Computer
replacement fund				5,000	5,000
Designated: Fixed assets	17434 302808	249778	~299220	~8591 137444	8843 39D81D
	At 01.04.19	Income	Expenditure f	Transfers f	At 31.03.20 f
General funds	62,277	243,906	(340,181)	104,372	70,374
Designated; Potential
winding up costs	200,000			15,000	215,000
Designated: Welfare
benefits project	12,117		(11,384)	(733)
Designated: Fixed assets	18,456 292 85D	243 908	~351565	~1022 117617	17434 302306

Restricted	funds
Restricted	funds	At	01.04.20	Income E 5M632	Expenditure f ~369 188	Transfers f 137444	At31.03.21 f
Restricted	funds	At	01.04.19 E	Income E 3D8,128	Expenditure E ~199511	Transfers f ~117617	At 31.03.20 E