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2021-03-31-accounts

Trustees Mr SFAnton
Ms K M Crowe
MrsAM Gibbon
MrFTHont
Mr AG Malthouse
DrJ BOrgan
Mr P R Wilkie
Ms DAspinall
Ms E LGarvey (Appointed 25August
2021)
MsJ KVithlani (Appointed 25August
2021)
Ms RSHarrison (Appointed 25August
2021)
MrSCTurner (Appointed 25August
2021)
Chief Office Ms H Jessop
Secretary Ms H Jessop
Charity number 1169879
Company number 10286899
Registered office 242 Picton Road
Wavertree
Liverpool
L154LP
Auditor DSG
Castle Chambers
43Castle Street
Liverpool
L2 9TL

Page
Trustees'
report		 1-7
Statement oftrustees' responsibilities
Independent
auditor's		 report 9 - 11
Consolidated
statement		 offinancial activities 12
Consolidated
balance		 sheet 13
Company
balance sheet		 14
Consolidated
statement		 ofcash flows 15
Notes to the financial statements 16-30

Uhrssthctsd Restricted funds Total Uhlsstholsd Rsslliotsdhlhds Total
fuhds funds
2021 2021 2021 2020 2020 2020
Nates E E 8 E E
Income from:
Coo8tions 8hd legacbh
Charitabl
scbvltles
Invesbnenls		 5,407
874,017
D,D77		 2,402,722 5,407
3,367,5S9
0077		 1,450
1,035,002
14203		 1,924,000 1,450
2,959,151
14203
Total Income 889,861 2,402,722 3,382,083 1,050,775 1,024,089 2,074,864
RERNUEIUDS onl
Charitable activges
Total resources expended
Net ineomingi(outgoing)
resources before tmhsfers		 106,530 23,267 219,707 135,478 (30,405) 105,073
Cross trsnsfsm
between
funds		 1862 71 862 35,687 35,087
Net income I(expenditure)
forthe yearl
Net Incoming I(outgoing) resources		 124,660 95,129 210,707 90,791 5,282 ID5,073
Giber recognised gains end losses
Actuarial gainl(loss) on defined benelit pension schemes 3,205 3,205 12,377 12,377
Net movemeni
in funds		 127,873 05,129 223,002 112,108 5,282 117,450
Fund balance st 1 April 2D20 001,222 5,282 966,504 840,D54 849,054
Fund balances at 31 March 2021 100,411 1,180,506 901,222 5,282 ~900 504

3 Donations and legacies Donations and legacies Donations and legacies
Total Total
Unrestricted funds Restricted funds 2021 2020
6 6 6 E
Donations
and grants		 5,467 5,467 1,450
5,467 5,467 1,450
Forthe year ended 31March 2020 1,450 1,450
Charitable
activities
2021 2020
6 E
Services provided under contract 3,348,597 2,947,924
Other income 18,942 11,227
3,367,539 2,959,151
Unrestricted
funds		 874,817 1,035,062
Restricted funds 2,492,722 1,924,089
3,367,539 2,959,151
Investments Total Total
2021 2020
E 6
Rental income 9,000 13,600
Interest receivable 77 663
9077 14263
6 Charitable
Activities
2021 2020
E 6
Staff costs 2,676,744 2,298,437
Depreciation
and impairment		 11,403 19,126
Premises costs 178,963 96,469
Othercosts 18,055 15,335
Partner payments 20,408 95,758
Office costs 135,435 138,441
Staff and volunteer costs 19,614 47,969
Sundryexpenses 1,346 2,061
3,061,968 2,713,596
Share ofsupport costs free notey) 73,608 133,865
Share ofgovernance costs (see note 7} 26,710 22,330
3,162,286 2,869,791
Unrestricted
funds		 692,831 915,297
Restricted funds 2,469,455 1,954,494
3,162,286 2,869,791

Support casts
2021 2020 Basisofagocatlon
Support costs Governance costs
E E
Staffcosts
Impairment
Other costs 73,608 73,608 133,865
Audit fees 13,375 13,375 16,963 Governance
Accountancy — Governance
Legal and professional 4,441 4,441 750 Governance
Other costs 12 12 577 Governance
Consultancy - Governance
sank charges — Governance
Trustee expenses 13 13 248 Governance
Merger costs - Governance
Other governance costs - unrestricted 8,869 8,869 3,792 Governance
73,608 26,710 100,318 156,195
Analysed
between
Charitable
activities		 73,608 26,710 100,318 156,195

Administration
Sendce providers
Employment costs
Wages and salarres
Social security costs
Other pension costs

10 Tangible hxed assets Tangible hxed assets
Group
Freehold land teaseholdland Fixtures and fittings Computers Total
and bugdings and buildings
E 6 6
Cost
At1April 2020 471,812 95,991 241,474 112,992 922,269
Business combinations
Disposals
At 31March 2021 471,812 95,991 241,474 112,992 922,269
Depreciation and impairment
At 1Apdl 2020 137,261 95 991 241,474 111,025 585,751
Business combinations
Depreciation charged in the year 9,436 1,967 11,403
Revaluation
At31March 2021 146,697 95,991 241,474 112,992 597,154
Canying amount
At31March 2021 325,115 325,115
At31March 2020 334,551 1,967 336,518
Coirlpan'7
Freehold land leasehold land Fixtures and fittings Comp utem Total
and buildings and buildings
E 6
Cost
At 1Aprg 2020 160,000 95,991 189,272 14,847 460,110
Business combinations 174,715 174,715
Disposals
At31March 2021 334,715 95,991 189,272 14,847 634,825
Depreciate and Impairment
At 1April 2020 6,400 95,991 189,272 14,847 306,510
Depreciation charged in the year 3,200 3,200
Revaluation
At 31March 2021 9,600 95,991 189,272 14,847 309,710
Carrying amount
At 31March 2021 325,115 325,115
At 31March 2020 153,600 153,600

Sinandal Instruments Instruments Instruments
Group
2021 2020
6 6
Carrying amount offinancial assets
Debt Instruments measured at amortlsed cost 138,317 200,037
Carrying amount of financial gnbgities
Measured at amortlsed cost 71,220 91,312
Company
2021 2020
6 E
Carrying amount offina nda Iasmts
Debt instruments measured at amortlsed cost 50,409
Carrying amount affina nda Iliebgides
Measured at amortlsed cost 68,570 29,127
12 Debtors
Group
2021 2020
6 E
Amounts faging due within one year:
Trade debtors 58,200 152,791
Other debtors 80,117 47,246
Prepayments and accrued income 5,519 17,106
143,836 217,143
Company
2021 2020
6 6
Amounts fa ging due within one years
Trade debtors 58,200 6,208
Amounts owed byfegow group undertakings 86,657 14,825
Other debtors 80,117 44,201
Prepayments and accrued Inmme 5,519 9,548
230,493 74,782

Creditomr amounts falling due within one year
Group Notes 2021 2020
E 5
Other taxation and social security 53,585 40,213
Deferred income 15 146,121 35,336
Trade creditors 38,879 26,534
Other creditors 16,908 3,578
Accruals 15,433 61,200
270,926 166,861
Company Noise 2021 2020
E 5
Other taxation and social security 53,585 40,020
Deferred income 15 146,121 35,336
Trade creditors 38,879 13.277
Other creditors 16,908
Accruals and deferred incame 12,783 15,850
268,276 104,483
14 Prcwisions for liabilities
Gmup end corrtpeny
Notes 2021 2020
6 E
Redrement
benefit		 obligations 16 122,338 125,543
122,338 125,543
15 Deferred income
Group and company 2021 2020
4 5
Other deferred inmme 146,121 35,336
146,121 35,336

The charity operates a defined contribution a defined contribution a defined contribution pension scheme for ag qualifying pension scheme for ag qualifying employees. employees. The assets ofthe scheme are held separately from
those the charity in an independently administered fund.
There are two retirement benefit schemes.
Defined benefit schemes
Key ossumptions
2021 2020
Discount rate 2.1 2.4
Expected rate ofIncrease ofpensions in payment 2.8 2.2
Expected rate ofsalary increases 4.2 3.6
CPI inflations 2.7 2.1
Morto/ify
assumptions
The assumed
life expectations
on retirement		 at age 65are:
2021 2020
Years Years
Retiring today
-Males 21 21
-Females 24 24
Amounts
recognised		 In the profit and loss account:
2021 2020
8 E
Current service mst 15,000 14,000
Net interest on defined benefit liabgrty/(amet) 4,000 4,000
Other costs and income 461 29,315
Totalcosts 19,461 47,315
The amounts
included		 in the balance sheet arising from the charity's obligations in respect ofdefined benefit
plans are as follows:
2021 2020
E E
Present value ofdefined benefit obligations 1,067,338 917,543
Fair value of plan assets (945,000( (792,000(
Deficit in scheme 122,338 125,543
Movements
in the present		 value ofdefined benefits obligations:
2021
6
Liabilities at 1April 2020 917,543
Current service cost 15,000
Benefits paid
Contributions
from scheme members		 3,000
Actuarial gains and losses 112,593
Iineiest cost 23,000
Other (3,798)
At 31March 2021 1,067,338

Retirement benefit schemes (Dondnuedl
The defined benefit obligations arise from plans which are wholly or partly funded.
Movement
In the fair value ofplan assets:
2020
g
Fair value of assets at 1April 2020 792,0DO
Interest income 19,000
Return
on plan assets (escluding		 amounts included in net interest) 111,0DO
geaahm
paid
Dontdibutions by the employer 20,0DO
Contnbutions by scheme membem 9,0DO
Other
At 31March 2D21

Th
In
f		 ndsofthechadtylncl ndsofthechadtylncl ndsofthechadtylncl ndsofthechadtylncl ndsofthechadtylncl demndn dh d p'I gth f 0 ing p d db
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Movement in funds
Salance at Resources Salance at IiicNiiliig RewiUIcss Transfen Solaria t
1Aprs 2010 p
d d		 t Apm 2020 Ud 31March 1021
4 6 E 3
GmiipOComp 7
Euss 39,000 (40,03D) 1,030 SLA14 (61,5M)
Ac
t Inca		 43,120 (40,ML) 2,079
REIS 53A56 (41,029) 12,027
H
bh
dW		 lib g Lssdun (05,454) (47,546)
APP Pwinatal ST,LM (14,929) 12,199
APP Resplmh n Lsspn (9,112) 9,880
M
illa
Rghtbyvo		 46,600 (43,574) 3,1D6
L
q
ICtyC		 dlC nyk mes
erant 176,116 (173,419) (2.007) 171,549 U46,011) TSA63
Macmalan
Welnr		 11,006 (0,111) 12,895
PAIS 96,074 (96,602) 520 104,356 (04,079) 10,177
Pendan Wise 117,704 U10.074) 370 119,8S4 (119,602) (202)
Lmh OAd
I		 I Cd I 47,000 (46,970) (22)
yna S UU,165 (60D,591) 659,352 (610,440) (40,906)
Moner Advice 5enke- Increased Capacky 70,IU8 (56,401) 14427
Help 2 Claim NI2.007 (405,333) 2,516 445,990 (445,820) f170)
Hal
Ci		 21,166 (17683) (3403) 20,007 (22,033) 5,974
PEN North 56,660 (57,074) 414
SLUluasties 47 550 (42 268) 5 282 $5837 U4 300)
1,637,242 (1,631,004) (876) 5,282 2,1OI,007 (2,039,384) (13,494) LDDAIL
RIeiip
Llverpaol
Ulnlcsl		 U m imionlng Gravy
(Macmslan) 42,0M (43,742) 1,731 21,006 (32,214) 11,208
Lh q
lotyco		 ncscomm ItyR
G 90,336 (133,392) 35,056 73,794 (56,077) (17,717)
Hal» Crimes I0,276l (124)
H
Ith
dW		 llbn 4 130,000 (130,000) 1334loo (LSO,MO) 47,330
Money Addce Service 97,915 (130,515) 40,600
~2924,0M (1,954,494) 35,6S7 5,282 Lpcoo
2,492,722		 (22$35) 3935
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made		 from restrhted f nds lo make good any deficit on resblcted funds where q MII h eded ncome.
Thef 9
imt
bl		 gi I M p dccf ncracrossthegroupasaueole
Movement in funda
Imw Rosoelctt Tteiltfwa Iml at c d g eesources 7 sfe ~ Rillea I
1AMR 2019 Icmlecca emendm anprg 2O2O Iotuilrcoi m d d 31M hmm
H
Ith
d Wagbe ng		 138,MO (IM,OM) 266/Im (265,784) (218)
Money Advice service 600,165 (600,591) 426 757,267 (fm,mt) (306)
738,165 (758,591) 426 1,023,267 (1,022,745) ~(522
10 Oeslgnated f nd
The income funds ofthe charltvindude the fogowlng designated funds which have been set addsor ofunrestricted fund byth t~ f sprue p n os si
Movement in funds
peltticc et Incoming Rase r T Romelcm 0 I at
I Aprg 2019 resources expended IAp '12028 p d d 31March 2021
Restructuring
reserte		 fund 55,000 55,MO
land and building resets
fund		 325.115 325,1I5
~380 115
Resin m ri g
f M
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t		 rt dk omrecowmissioningofslgnig tp I mi 2021/22 M2022/23.

Group
Unrestrlded funds Restdcted funds Tetal Unrestricted funds Reswicted funds Total
2021 2021 2021 2020 2020
f 6 6 E f
Fund balances at 31March 2021are represented by:
Tangible assets 325,115 325,115 336,518 336,518
current assets/(liabilities) 886,318 100/l11 986,729 750,247 5,282 755,529
Long term RablRties
Provisions
and		 pensions (122,338) (122,338) (125,543) (125,543)
1,089,I85 100,411 1,189,506 961,222 5,202 966,504
Unrestricted funds Restricted funds Total Unrestricted funds Restrlmed funds Total
2021 2021 2021 2020 2020 2020
3 E f E f 6
Fund balances at 31March 2021are represented bv:
Tangible assets 325,115 325,115 153,600 153,6CO
Current assets/(liabilities) 886,318 100,411 986,729 195,316 5,282 200,598
long term liabilities
Provisions and pensions (222,338) (122,338) (125,543) (125,543)
1,089,095 100,411 1,189,506 223,373 5,282 228,655
Company
Rmlted by guarantee
Citizens Advice Liverpool Limited is incorporated under the Companies Act as a company limited by guarantee. The liab5(ty ofthe members is limited tofL.
Related party tranmmfous
Gnrep
Remuneration of key management
pemonnel
The remuneration
of key		 management personnel is as follows
2021 2020
E E
Aggregate compensation 75,120 70,166

22 Consolidated
cash generated		 Consolidated
cash generated		 fram operabons fram operabons fram operabons
2011 2020
6 6
5urplusforthe
year		 223,002 117,450
Adjusunents
for:
Investment
inmme		 recognised In statement ofAnanual activities (7/) (663)
Deprenation
and impairment		 oftangible fixed assets tt,mg 19,126
Gain on disposal of tangible Axed asset
Movements
In working capital:
Decrease/(Increase) in debtors 73,307 186,339
(Decrease)/Increase in creditom (9,925) (67,D32)
Increase/(Decrease) in deferred inmme 110,765 (13,090)
~406 495 242,130