## 



## 

## 



## 

## 

## 

## 



## 

## 

## 

## 

## 



## 

## 

## 

## 

## 

## 

## 



## 

## 

## 



## 

## 

## 

## 



## 

## 

## 

## 



## 

## 

## 

## 

## 

## 



## 

## 



## 

## 

## 



## 



## 

## 

## 

## 

## 

## 



## 

## 

## 

## 

## 



## 

## 

## 



## 

## 



## 

## 

||||fo|r th|e year ended|31 March 2021|||
|---|---|---|---|---|---|---|---|---|
||||||Unrestncted|Restricted|Total funds|Total funds|
|||||Note|funds<br>6|fundsI|2021<br>6|2020<br>5|
|Income from:|||||||||
|Donations<br>and legacies||||s|637,832||637,832|664,192|
|Charitable<br>activities:|||||||||
|Advisory<br>Serwces|||||710,003|648,137|1,358,140|1,234,895|
|Other income||||||||1,208|
|Investments|||||1,077||1,077|841|
|Total income|||||lr348r912|648r137|Ir997r049|1,901r136|
|Expenditure<br>on:|||||||||
|Chantable<br>activities:|||||||||
|Advisory<br>Services|||||1,245,685|778,324|2,024,009|1,991,968|
|Total expenditure|||||lr245r685|778e324|2r024r009|Ir991,968|
|Net Income/(expenditure)|||before||||||
|net gains/(losses)|||||103,227|(130,187)|(26,960)|(90,832)|
|Realised gains/(losses)|on|investments|||34,413||34,413||
|Net actuarial<br>gains/(losses)||on defined|||||||
|pension<br>schemes||||14|(505,000)||(505,000)|261,000|
|Net income/(expenditure)<br>year|||for the|s|(367,360)|(130,187)|(497,547)|170,168|
|Transfer<br>between<br>funds|||||(137,567)|137,567|||
|Net movement<br>in funds for|||the year||(504,927)|7,380|(497,547)|170,168|
|Reconciliation<br>offunds|||||||||
|Total funds<br>brought<br>fonvard|||||(68,541)|(3,504)|(72,045)|(242,213)|
|Total funds carried forward|||||(573,468)|3,876|(569,592)|(72,045)|





## 

||||||Balance Shee<br>as at 31 March|Balance Shee<br>as at 31 March|ts<br> 2021|||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||The group||||The Charity|||
|||||Note|2021||2020||202i||2020|
||||||8||E||8|||
|Fixed assets||||||||||||
|Tangible assets||||14|117,897||111,578|||||
|Investments||||15|168,177||133,764||168,i77||133,764|
|Total fixed assets|||||286,074||2452342||168,177||233,7'64|
|Current assets||||||||||||
|Oebtara||||1e|263,215||179,583||56,835||46,029|
|Cash at bank and<br>ln|hand|||12|746,182||7D1,217||86,501||58,020|
|Total current assets|||||1,009,397||||143,336||104,049|
|Liabilities||||||||||||
|Creditors: amounts|felling|||||||||||
|due in less than one||year||2o|(257,063)||(95,187)||(203,133)||(51,592)|
|Net current assets|||||752,334||785,613||(59,797)||Sze457|
|Total assets less current liabilities|||||1,038,408||1,030,955||108,380||186,221|
|Creditors:<br>amounts|falling|||||||||||
|due aiter more than||one year||21|||||(150,000)||(150,000)|
|Net assets excluding||pension||||||||||
|liability|||||1,038,408||1,030,955||(41,620)||36,221|
|Pension<br>liability|||||(1,608,000)|(1,103,000)||||||
|Net assets / Ilab)Nles|||||(569,592)||(72,045)||(41,620)||36,221|
|Funds ofthe charity:||||||||||||
|Restricted<br>Income funds|||||3,876||(3,504)||(2,894)||197|
|Unrestricted<br>income|funds|||||||||||
|General<br>fund|||||1,012,851||1,012,778||(38,726)||36,D24|
|Designated<br>fund||||23|21,681||21,681|||||
|Pension||||23|(1,608,000)|(1,103,000)||||||
|Total charity funds|||||(569,592)||(72I04S)||(41,620)||36,221|
|These accounts<br>are|prepared||fn accordance||with<br>the special||provisions|of part 15 of the||Cornpanles|Act 2006|
|relating to small<br>companies|||and constitute||the annual<br>accounts||required|by the Companies||Act 2006|and are for|
|circulation<br>to members||ofthe|company.|||||||||
|The notes an pages|19to 40||form part|ofthese accounts.||||||||





## 

||||Note|2021|2020|
|---|---|---|---|---|---|
|||||f|8|
|Cash provided<br>by/(used|in) operating|activities||70,168|(32r666)|
|Cash flows from investing|activities:|||||
|Dividends,<br>Interest,<br>and rents from investments||||1,077|841|
|Purchase<br>of tangible<br>fixed assets||||(26,280)|(932)|
|Purchase<br>of fixed asset investments|||||(150,000)|
|Cash provided<br>by/(used|In) Investing|activities||(25,203)|(150,091)|
|Increase/(decrease)<br>in cash and cash||||||
|equivalents<br>in the year||||44,965|(182,757)|
|Cash and cash equivalents|at the beginning|of the year||701,217|883,974|
|Total cash equivalents|at the end of the year|||746,182|701,217|





## 

## 

## 

## 

## 



## 

## 

## 

## 

## 



## 

## 

## 

## 

|estimated|useful|eco|nomic<br>lives as|follows:|||
|---|---|---|---|---|---|---|
|Freehold|building|||2% - 4% straight|line||
|Leasehold|land|||Not deprecated|||
|Property|improvements|||10%straight<br>line|||
|Fixtures,|fittings|and|equipment|10% —33%straight||line|



## 



## 

## 

## 

## 

## 

## 

## 



## 

## 

|3|Income from donations|Income from donations|and legacies||||
|---|---|---|---|---|---|---|
||Current<br>reporting<br>period|||Unrestricted<br>E|Restricted<br>E|Total 2021<br>I|
||Donations|||663||663|
||Grants||||||
||General<br>Advice Service|||466,576||466,576|
||District Partnership|||13,027||13,027|
||Multiple<br>Sclerosis|||3,600||3,600|
||NHS Clinical<br>Commission|||111,216||111,216|
||Oldham<br>Council|||12,750||12,750|
||RMBC Crisis Fund|||15,000||15,000|
||Sholver Outreach|||10,500||10,500|
||Shaw and Crompton|District Parish||4,500||4,500|
||Total|||637,832||637,832|
||Previous reporting<br>period|||Unrestricted<br>5|Restricted<br>6|Total 2020<br>I|
||Donations|||411||411|
||Grants||||||
||General Advice Service|||450,998||450,998|
||District Partnership|||35,388||35,388|
||First Choice Homes|||44,906||44,906|
||Multiple Sclerosis|||3,600||3,600|
||NHS Clinrcal Commission|||109,844||109,844|
||RMBC Crisis Fund|||15,000||15,000|
||Sholver Outreach|||3,500||3,500|
||Other small grants|||545||545|
||Total|||664,192||664,192|





## 

|4|Income from chari|table<br>activities||||
|---|---|---|---|---|---|
||Current<br>reporting|period|Unrestricted<br>6|Restricted<br>I|Total 2021<br>6|
||Advisory Services|||||
||Fees||570,214||570,214|
||Disbursements||(16,050)||(16,050)|
||Grants|||||
||Forever Manchester||19,746||19,746|
||Help to Claim|||310,146|310,146|
||IVHA|||6,770|6,770|
||Macmillan<br>Cancer|Support||33,716|33,716|
||Money Advice Service|||297,505|297,505|
||National<br>Lottery - COVID||95,773||95,773|
||National<br>Citizens|Advice Bureau|32,685||32,685|
||Trafford<br>Housing|Trust|7,635||7,635|
||Total||710,003|648,137|1,358,140|
||Previous reporting|period|Unrestricted<br>6|Restricted<br>6|Total 2020|
||Advisory Services|||||
||Fees||604,641||604,641|
||DIsbursements||18,926||18,926|
||Grants|||||
||Help to Claim|||305,931|305,931|
||HMR Cancer Support|||9,850|9,850|
||IIIHA|||(3,080)|(3,080)|
||Macmillan<br>Cancer|Support||33,754|33,754|
||Money Advice Service|||264,873|264,873|
||Total||623,567|611,328|1,234,895|
|5|Income from other|activities||||
||||2021|2020||
||||I|||
||Other income|||1,208||
|||||1,208||





|6|Investment<br>Income||||||
|---|---|---|---|---|---|---|
||Current<br>reporting<br>period|||Unrestricted<br>f|Restricted<br>E|Total 2021<br>I|
||Income from bank deposits|||69||69|
||Dividends<br>received|||1,008||1,008|
|||||1,077||1,077|
||Previous reporting<br>period|||Unrestricted<br>E|Restricted<br>E|Total 2020<br>E|
||Income from bank deposits|||221||221|
||Dividends<br>received|||620||620|
|||||841||84I|
|7|Analysis of expenditure|on charitable|activities||||
|||||Advisory|||
||Current<br>reporting<br>period|||Services<br>I|Total 2021<br>I||
||Staff costs|||1,650,417|1,650,417||
||Bank charges<br>Consultancy<br>fees|||1,948<br>34,274|1,948<br>34,274||
||Disbursements|||1,940|1,940||
||Equipment<br>expensed<br>Insurance|||3,388<br>12,011|3,388<br>12,011||
||IT support<br>Light and heat<br>Partner<br>payments<br>Postage<br>Rates and water|||33,754<br>4,419<br>79,595<br>2,317<br>2,164|33,754<br>4,419<br>79,595<br>2,317<br>2,164||
||Stationery<br>and printing<br>Telephone<br>Other offic costs|||4,275<br>35,764<br>3,338|4,275<br>35,764<br>3,338||
||Rent|||36,933|36,933||
||Repairs and maintenance<br>Staff training<br>Subscriptions<br>Sundry<br>Temps and recruitment<br>Travel and subsistence|||8,298<br>3,571<br>27,444<br>4,622<br>20,162<br>1,276|8,298<br>3,571<br>27,444<br>4,622<br>20,162<br>1,276||
||Volunteer<br>expenses<br>Depreciation<br>Governance<br>costs (see note 8)|||32<br>19,961<br>32,106|32<br>19,961<br>32,106||
|||||2,024,009|2,024,009||





## 

|Analysis|ofe|xpendit|ure<br>on charitable<br>a|ctlvltles (cont.)||
|---|---|---|---|---|---|
|||||Advisory||
|Previous reporting|||period|Services|Total 2020|
|||||E|E|
|Staff cosCs||||1,566,125|1,566,125|
|Advertising||||2,369|2,369|
|Bank charges||||2,082|2,082|
|Consultancy|fees|||4,490|4,490|
|Disbursements||||26,046|26,046|
|Equipment|expensed|||2,835|2,835|
|Insurance||||9,257|9,257|
|ITsupport||||6,858|6,858|
|Light and heaC||||9,198|9,198|
|Postage||||6,894|6,894|
|Rates and|vrater|||4,214|4,214|
|Stationery|and|printing||12,079|12,079|
|Telephone||||25,068|25,068|
|Other office cosCs||||12,539|12,539|
|Rent||||43,144|43,144|
|Repairs and mainCenance||||17,501|17,501|
|Staff training||||6,385|6,385|
|Subscrlptlons||||18,363|18,363|
|Sundry||||17)|(7)|
|Temps and|recruitmenC|||110,740|110,740|
|Travel and|subsistence|||19,880|19,880|
|VolunCeer expenses||||3,600|3,600|
|Bad debts||||2,955|2,955|
|Irrecoverable||VAT||3,339|3,339|
|Depreciation||||13,166|13,166|
|Governance|costs (see note 8)|||62,848|62,848|
|||||1,991,968|1,991,968|
|||||2021|2020|
|||||E|E|
|Restricted|expenditure|||778,324|720,536|
|Unrestricted|expenditure|||1,245,685|1,271,432|
|||||2,024,009|1,991,968|





|8|Analysis of governance|costs|costs|||
|---|---|---|---|---|---|
||Current<br>reporting<br>period|||Governance<br>f|Total 2021<br>f|
||Audit fees|||3,200|3,200|
||Accountancy<br>services|||9,684|9,684|
||Legal and professional|||19,086|19,086|
||Other governance<br>costs|||136|136|
|||||32,106|32,106|
||Previous reporting<br>period|||Governance|Total 2020|
||||||E|
||Audit fees|||3,600|3,600|
||Accountancy<br>services|||7,768|7,768|
||Legal and professional|||34,762|34,762|
||Impairment<br>ofinvestment|||16,236|16,236|
||Other governance<br>costs|||482|482|
|||||62,848|62,848|
|9|Net Income/(expenditure)||for the year|||
||This Is stated aRer charging/(crediting):|||2021|2020|
|||||8|E|
||Depreciation|||19,961|13,166|
||Operating<br>lease rentals:|||||
||Property|||34,116|34,116|
||Other|||1,403|1,403|
||Auditor's<br>remuneration<br>—audit||fees|3,200|3,600|
||Other accountancy<br>fees|||9,684|7,768|





## 

|Staff costs during<br>the year were as foll|ows:||
|---|---|---|
||2021|2020|
||6||
|Wages and salaries|1,464,643|1387892|
|Social security costs|114,293|112,036|
|Pension costs|71,481|66,197|
||1,650,417|1,566,125|



## 



## 

|The gove|rnment<br>grants<br>recognised<br>in|the accounts were as follows:||
|---|---|---|---|
|||2021|2020|
|||E|E|
|District Partnership||13,027|35,388|
|Oldham|Council|265,000|265,000|
|RMBC Crisis Fund||15,000|15,000|
|Rochdale|Council|305,000|305,000|
|||598,027|620,388|



## 



|Fixed assets: tangib|le assets|||||
|---|---|---|---|---|---|
|The group||||||
||Freehold|Long|Improvements|Fixtures<br>and||
||property|leasehold|to property|fittings|Tota<br>I|
||At valuation|At valuation|At cost|At cost||
|Cost|6|6|6|6||
|At 1 April 2020|110,000|15,000|53,903|87,298|266, 201|
|Additions||||26,280|26,280|
|At 31 March 2021|110,000|15,000|53,903|113,578|292,481|
|Depreciation||||||
|At 1 April 2020|25,433||46,114|83,076|154,623|
|Charge for the year|8,508||4,443|7,010|19,961|
|At 31 March 2021|33,941||50,557|90,086|174,584|
|Net book value||||||
|At 31 March 2021|76~059|15~000|3,346|23,492|117,897|
|At 31 March 2020|84,567|15,000|7,789|4,222|111,578|



## 



## 

## 

|Notes <br>Investments|to the accounts|for the year ende|d 31 March|2021 (continued)||
|---|---|---|---|---|---|
|||The group||The charity||
|||2021|2020|2021|2020|
|||E|E|E|E|
|Market value at the|start of the year|133,764|150,000|133,764|150,000|
|Impairments|||(16,236)||(16,236)|
|Add net gain/(loss)|on revaluation|34,413||34,413||
|Market value at the|end of the year|||||
|||168,177|133,764|168,177|133,764|



## 

|The com|pany<br>holds 1|00%of the voting|rights of the|following|compani|es:||
|---|---|---|---|---|---|---|---|
||||||||Surplus/|
|||Company|Charity|Registered|||(deficit) for|
|Company||number|number|office||Reserves|the year|
|||||||6|6|
|Citizens|Advice|||England|&|||
|Trafford||5027375|1102003|Wales||197,357|63,209|
|Oldham|Metropolitan|||England|&.|||
|Citizens|Advice|2165003|519868|Wales||(85,583)|(229,272)|
|Rochdale|& District|||England|&.|||
|Citizens|Advice|2332284|701212|Wales||(635,744)|(249,625)|





## 

## 

||The pare|nt<br>charity's<br>|gross income and th|e results<br>for the y|ear are disclos|ed<br>as foll|ow:||
|---|---|---|---|---|---|---|---|---|
||||||2021|2020|||
||||||E||||
||Gross income||||411,302|424,|481||
||Result for the year||||(41,620)|36,221|||
|18|Debtors||||||||
|||||The group|||The charity||
|||||2021|2020|2021||2020|
|||||E|E|E||E|
||Trade debtors|||188,886|65,998|30,187||5,372|
||Other debtors|||15,636|923|3,306||80|
||Prepayments|||13,887|14,078||||
||Accrued|income||44,806|98,584|23,342||40,577|
|||||263,215|179,583|56,835||46,029|
|19|Cash at|bank and ln hand|||||||
|||||The group|||The charity||
|||||2021|2020|2021||2020|
|||||E|E|E||E|
||Cash at|bank and on|hand|746,182|701,217|86,501||58,020|
|||||746,182|701,217|86,501||58,020|
|20|Creditors: amounts||falling due within|one year|||||



|Creditor|s: am|ounts<br>falling due with|in<br>one year||||
|---|---|---|---|---|---|---|
||||The group||The charity||
||||2021|2020|2021|2020|
||||E|E|E|E|
|Trade creditors|||82,283|23,512|28,628|4,625|
|Taxatlon|and social security costs||42,109|28,590||5,662|
|Pension|creditor||6,006|10,535|||
|Accured|expenses||14,830|14,610|||
|VAT||||17,022|||
|Other creditors||and accruals|111,835|918|2,326||
|Owed to|group|—less than one year|||172,179|41,305|
||||257,063|95,187|203,133|51,592|





## 

||||||||The group|The group|||The|charity|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||2021|2020||2021|||2020||
||||||||f|6||6|||E||
|Owed to group||—more|than||one||||||||||
|year||||||||||150,000|||150,000||
|||||||||||150,000|||150,000||
|Analysis|of movements|||in restricted|||funds||||||||
|The Group|||||||||||||||
|Current<br>reporting<br>period|||Balance at 1<br>April 2020||||Income|Expenditure|Transfers|||Balance <br>March||at 31<br> 2021|
||||||S||6|6||6|||6||
|Help to Clai m|||||197||310,146|(313,237)|||||(2,894)||
|IV<br>HA|||||||6,770|||||||6,770|
|Macmillan|Cancer||||||||||||||
|Support|||||(3,701)||33,716|(38,093)||8,078|||||
|Money Advice|||||||||||||||
|Service|||||||297,505|(426,994)||129,489|||||
|Total|||||(3I504)||648 137|(778,324)||137,567||||3,876|
|Previous reporting<br>period|||Balance at 1<br>April 2019||||Income|Expenditure|Transfers|||Balance <br>March||aC31<br> 2020|
||||||5||6|E|||||6||
|Help<br>Co Claim|||||||305,929|(305,732)||||||197|
|IVHA|||||||(3,080)|3,080|||||||
|Money Advice|||||||||||||||
|Service|||||||264,875|(361,284)||96,409|||||
|Macmillan|Cancer||||||||||||||
|Support<br>RMBC Crists Fund|||||(274)<br>10,426||33,754|(37,181)<br>(I0,426)|||||(3,701)||
|Universal|SupporC||||(857)||9,850|(8,993)|||||||
|To Ca/|||||9,295||611,328|(720,536)||96,409|||(3,504)||
|Name of|||||||||||||||
|restricted|fund||Description,|||nature and purposes ofthe fund|||||||||
|Help to Claim|||to|provide<br>information<br>and advice on universal|||||credit|claims.|||||
|IVHA|||A|face-to-face||debt adwce pro)ect advising<br>on|||the full|range|of insolvency||options.||



## 



## 

## 




||||||N||I/I<br>CO|CO <br> ID|0<br> 0<br>0|||b||CO <br>h<br>U«|w <br>f7/ <br> IO|0<br> 0<br>0|lrl|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||to <br>tn|PV<br>c|W|0|N|CO<br> 0<br>ID||/O|~ <br>ui|il|fv <br>0|ftf|b|IO|
|||||«C|toZ|||||||||||||
||0<br>Q||||«-<br>C/<br>Ulc||I«<br>ID<br>UI<br>I«<br>m|||'ID<br>I/I<br>Pm||||Ol<br>Cl<br>'IO<br>Ol|||b<br>Ch|
||C||||fn|||||||||||||
||00|||||||||||||||||
||C/|||||||||||||||||
|13|INo<br>IV<br>VL.||||Ul<br>IU<br>Ul<br>UlO<br>C<br>IO|W|||000<br>Ul0<br>I/I|00<br>I/I<br>Cl<br>UI|'oc<br>fn<br>Ul|CI<br>I/I<br>Ul <br>O|W|||bb<br>CI|b00|
|CL|IOZ||||I/Ic||||||IO<br>CD|||||||
|0|||||IO|||||||||||||
|I<br>U|M<br>'U|||||||||||||||||
|0<br>N<br>Q<br>C/|Q<br>130<br>QI-<br>IO<br>Q||||Cl<br>13c<br>IOO.||CO<br>I/I<br>N|||||Oi<br>1I <br>C/|W|m<br>CU||||
|13<br>«C|Q||||I«<br>tu|||||||||||||
|Q<br>N|L,0<br>0<br>U|»<br>1Oc<br>U|||tO<br>E<br>O <br>c|W|m<br>m<br>CO<br>m|||lA<br>m<br>CO||Eo|W|CO<br>Cl<br>OI<br>IO|||COb<br>CO<br>Ol<br>Ol|
||IO|||||||||||||||||
||Q|||||||||||||||||
||«-/0<br>0Z|c<br>c»||fn<br>u<br>CI <br>c<br>fn<br>to<br>IH|0<br>ftt<br> H <br>«C|W|CO <br>P<br>ftt <br>0|a <br>CO <br>ID <br> A <br>N|0<br> 0<br>0<br> m<br> 0||Ot<br>»o<br>ID<br>c 'L<br>O.|||I<br>w<br>CO <br>0 <br>Ch<br>0|I <br>IO <br> ID <br> & <br>Cv|0<br> 0<br> b<br> «C<br> tD|CO<br>I/I<br>I/I|
|||E||Olc||||||||||||||
|||0<br>E<br>»<br>Ul<br>IC<br>c|0<br>L5<br>Q<br>I-|a<br>OC <br>CI <br>I<br>«U<br>c <br>nl<br>I<br>U|13<br> 0<br>CI<br> o.||Oc<br>13 U-<br>«'O<br>IU<br>—IO <br>IO<br>CI .~ <br>C'U <br>CI<br>Cl<br>U a||c<br>0<br> 'Ul<br> c<br>Pg<br> o.|I/I13c<br>tn<br>0||||c<br>C 1O<br>Cl<br>~Eg, <br>Cl<br>Cl<br>CDa||o<br> ~||





|||||||||||||||Cl|||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||O<br>(U|||||||m <br>IO|ON<br> C|w|(L<br>CO<br>M|(L<br>CO<br>m|((l <br>IO|4<br> O<br> C|W|O|'(D||
||C<br>C0|||||||N|YhZ||||||||||
|O<br>Lf<br>CC<br>0<br>U<br>0<br>M<br>QlU<br>O<br>C<br>(U<br>N<br>u|(No<br>(4<br>UI-<br>IOZ<br>(M<br>O<br>IU<br>OC<br>Ql<br>I<br>IO<br>IU<br>IU<br>I0<br>N<br>LfC<br>0<br>UU<br>IO<br>Ql<br>0<br>N<br>(U<br>0|Ca0<br>Ol<br>17C<br>(L<br>4(<br>N<br>Cl<br>IC<br>C<br>C0||'0<br>C<br>5<br>(L0<br>(U<br>in00,<br>a<br>'0<br>CR0<br>3<br>C<br>C0<br>a<br>I0<br>In<br>IU<br>CI|C0<br>(hC<br>Cl<br>D.<br>t3C<br>fO<br>20<br>tU<br>tOC0(<br>N<br>IUl3<br>fO<br>I0«<br>OlC<br>0<br>(O<br>Qf<br>Q-'<br>IU<br>2<br>IU<br>N<br>IU<br>IU<br>IUL.<br>Cl|0<br>U<br>0<br>f<br>fO<br>0C<br>ClL.<br>fO0.<br>Qf<br>0<br>13C<br>(L|N<br>Cf<br>0C<br>Qf<br>Ql<br>(n|IO <br>Cl <br>UC<br>(O<br>(O <br>(0|tnC<br>tU<br>'0<br>C<br>IU<br>E<br>C<br>0<br> NO<br> N<br> &|w|(D<br>0(<br>UI<br>(D<br>(ll<br>O<br>NO<br>M|ID<br>Cf0(<br>UI<br>(L<br>ID<br>UI<br>Cf<br>O<br>m|«Q(<br>IO<br>~L<br>Ql<br>10 <br>0Q<br>((f<br>E0 <br>0C<br>0(<br>NO<br>IU<br>0.<br>IO<br>IO||w<br> w<br> W|(L<br>O<br>Ot0(|O<br>Cl<br>I((<br>O(<br>OI|'0<br>C«<br>'0 1I<br>gP<br>(O<br>Cl I(<br>~<br>(n<br>kl<br>0<br>N<br>R<br>0<br>N0«<br>L C<br>aY:<br>17=<br>C R<br>IO<br>N<br>RC<br>0 5<br>I<br>4(a<br>(U<br>Qf<br>L0 4-<br>Ol<br>n t-'|
|||E<br>0<br>E<br>(L0<br>In<br>Vl<br>ClC|0<br>Cl<br>E <br>R<br>Z|'0<br>C<br>(L<br>N<br> 0<br>C|0C<br>fO<br>I<br>QfC<br>tU<br>U|1I<br>Qf<br>(OC<br>Ot<br>tU<br>C(|C0<br>tltC<br>(U<br>(L|0(<br>C<br>0<br>0 <br>L <br>C <br>(U<br>II<br>V|a<br> L0<br> 0.||Tl<br>L<br>tUC<br>Ql<br>U|2<br>tO<br>0|0,0<br>In<br>,0<br>0.||||0|DC<br>17<br>v.0 L<br>0 '0<br>f<br>Cl<br>(U<br>RC<br>IU<br>Z0U|





## 

## 

|amounts<br>recognised<br>in|the balance sheet|are as follows:||
|---|---|---|---|
|||2021|2020|
|||6|5|
|Present value of funded|obligations|(5,313,000)|(4,203,000)|
|Fair value of plan assets||3,705,000|3,100,000|
|||(1,608,000)|(1,103,000)|



|amount|s<br>recognised|ln t|he s|tatement<br>of|financial<br>activities are as follows|:|
|---|---|---|---|---|---|---|
||||||2021|2020|
||||||8|6|
|Actuarial|gains/(losses)||||(505,000)|261,000|
||||||(505,000)|261,000|
|anges<br>in|the present|value|of|the defined|benefit obligation<br>are as follows:||
||||||2021|2020|
||||||6|f|
|Defined|benefit obligation||||4,203,000|4,873,000|
|Current|service cost||||61,000|74,000|
|Contributions<br>by scheme|||participants||13,000|12,000|
|Interest|cost||||96,000|117,000|
|Benefits|paid||||(108,000)|(80,000)|
|Changes|in demographic||assumptions||21,000|(134,000)|
|Other expenence|||||(45,000)|(262,000)|
|Changes|in principal|financial||assumptions|1,072,000|(397,000)|
||||||5,313,000|4,203,000|





## 

## 

|Changes<br>in th|e fair va|lue|of scheme assets are as follow|s;||
|---|---|---|---|---|---|
|||||2021|2020|
|||||E|E|
|Fair value of scheme||assets||3,100,000|3,509,000|
|Interest<br>income||||71,000|84,000|
|Contributions|by employer|||43,000|40,000|
|Contributions|by scheme||participants|13,000|12,000|
|Benefits paid||||(108,000)|(80,000)|
|Return<br>on plan assets||||586,000|(465,000)|
|||||3,705,000|3,100,000|
|The major categories||of scheme assets as a percentage||of total scheme|assets are as fo|
|||||2021|2020|
|Equities||||72%|69%|
|Bonds||||12%|15%|
|Property||||7%|7%|
|Cash||||9%|9%|



|cipal<br>act|uarial<br>assu|mptions<br>at the balance sh|eet date (expressed<br>as|weighted|avera|
|---|---|---|---|---|---|
||||2021|2020||
|Discount|rate||2.0%||2.3%|
|Future salary increases|||3.6%||2.7%|
|Future<br>pension<br>increases|||2.85%||1.9%|
|Mortality|rates:||Years|Years||
|Current|pensioners|at 65 — male|20.5||20.5|
|Current|pensioners|at 65 —female|23.3||23.1|
|Future|pensloners|at 65 — male|21.9||22.0|
|Future|pensioners|at 65 —female|25.3||25.0|



## 



|||||||P<br>Dl <br>CO|C<br> N <br> M|N <br> M <br>Ml|D<br> D<br> D|(tl<br>Dl<br>I/I|||||CO<br>tt <br>I/I|MQ<br> I/t&O<br> tt (0 O|MQ<br> I/t&O<br> tt (0 O|MQ<br> I/t&O<br> tt (0 O||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||IO~ <br>0|W|P|CO <br>ID|(t(<br> Ul <br>P|CO<br> O<br>ID|ID<br>I/I|||40||||CO|Q||
|0<br>(U<br>C<br>QDC0|||0<br>IU<br>N|Nc <br> g|W|||P<br>CO<br>M||ID<br>CO<br>M||4<br>Ql|I/I|W|||Q<br>t/I|||
|U||||||||||||||||||||
|N<br>CI<br>N<br>UI-|||I3<br>IU<br>IO|N<br> c|W|||CO<br>ID<br>Dl||CO<br>ID<br>(tl||Ql<br>Ql|Ul<br>L|W|||CO|||
|IOZ|||IU<br>Ct|||||||||Ql<br>Ct||||||||
|M<br>0||IUc|||||||||IU|||||||||
|(U0C<br>(U<br>I(0<br>Q||tL <br>Q <br>Q<br>N|c<br> 0<br>c<br>Q||W||||OOO<br>CO<br>CI|O<br>Cl<br>Cl<br>CO<br>CI|Q,0<br>N<br>IU|||w||||ODO<br>O|CODO<br>O|
|||c||||||||||||||||||
|QJ||||||||||||||||||||
|/-f||||||||||||||||||||
|I0<br>Vl<br>0|N<br>IOc||IO<br>Qc<br>IU(3|0cw<br>4||P<br>P <br>DIP <br>CO R <br>CO<br>ID||Q<br> 0<br> O<br>CO<br> Q<br>'ID||Ctl<br>Dl<br>(II<br>M|||c|w|CO <br>tt<br>&|I(<br>ID <br> M <br>IV|ID<br> M<br> ID||h,h,<br>O|
|(O||||||||||||||||||||
|(U||||||||||||||||||||
|0<br>UI<br>Q/<br>/-f0Z|8<br>N<br>N<br>c<br>DU<br>0<br>N<br>N|(O.<br>0(<br>R<br>Q<br>C<br>Qlt<br>PJ||||Ul<br>Ul <br>N<br>/O<br>I(tc<br>DI <br>IO|N<br>C/<br>E<br> t<br>N<br>Qc<br>QN<br>IO<br> 0<br>Q<br>U|~ <br>NQ<br>/3 <br>to <br>I/I<br>/<br>Ql <br>N <br>N <br>c <br>$ <br>3 <br>0<br>QZ|I<br>fO<br> Ql<br>IUc<br> 0<br> c<br>IOC<br>(U<br> L<br> 0<br> E<br>U-<br> 0<br> L<br>g<br> U|IO0|0<br>0.<br>0(<br>CL<br>((:<br>Ih<br>,0<br>4.||||L<br>IO<br>~ IU<br>Ul<br>Q<br>,IU c0<br>LNa c<br>gl E&I<br>Ul<br>I-<br>Q c 0<br>0l 0 8<br>cQ~Q<br>Ql l.<br>Ii R(U||||fO<br>0|





## 

## 

|The grou<br>for each|p's<br>total future<br> ofthe following|minimum<br>periods:|lease payments<br>under|lease payments<br>under|non-cancellable|operating|leases Is as|follows|
|---|---|---|---|---|---|---|---|---|
||||Property||||Equipment||
||||2021||2020|2021||2020|
||||E||E|6||6|
|Less than|one year||34,116||34,116|1,403||1,403|
|One to five years|||11,371||45,487||351|1,754|
|Overffve|years||||||||
||||45,487||79,603|1,754||3,157|
|The charity's<br>total future||minimum|lease payments|under|non-cancellable|operating|leases is as follows||
|for each|of the following|periods:|||||||
||||Property||||Equipment||
||||2021||2020|2021||2020|
||||f||5|E||5|



## 

|Reconciliation<br>of net|mo|vem|e|nt<br>in|funds to net|cash flow from op|erating<br>activit|
|---|---|---|---|---|---|---|---|
|||||||2021|2020|
|||||||6|5|
|Net income/(expenditure)|||for the||year|(497,547)|170,168|
|Adjustments<br>for:||||||||
|Depreaation<br>charge||||||19,961|13,166|
|Actuarial<br>(gains)/losses||on|defined||benefit|||
|pension<br>schemes||||||505,000|(261,000)|
|(Gains)/losses<br>on investments||||||(34,413)|16,236|
|Dividends,<br>interest<br>Decrease/(increase)|and <br>in|rents from <br> debtors|||investments|(1,077)<br>(83,632)|(841)<br>32,145|
|Increase/(decrease)|in|creditors||||161,876|(2,540)|
|Net cash provided<br>by/(used||||in) operating||70,168|(32,666)|