COMPANY REGISTRATION NUMBER 10860886 CITIZENS ADVICE DONCASTER BOROUGH COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT AND FINANCIAL STATEMENTS 31 MARCH 2021 CHARITY NUMBER: 1174228 CAS-. -- o¥trvÈ wi(v CommunFty Benefft Addrtlons Llmlt•d Workhere, 3 Cav8ndl$h Court &>uth Parade Donca•t•r ON1 2DJ
Citizens Advice Doncaster Borough {Registered charity, number 1174228) (Registered company, number 10860886) Financial statements for the period ended 31 March 2021 Page Contents Statutory Information Trustees. annual report Independent examiner's report Statement of financial activities Balance sheet Notes to the accounts 10 12-19
Citizens Adviee Doncaster Borough Trustees, annual report for tho period ended 31 March 2021 The trustees, who are also directors of the chanty for the purposes of the Companies Act, submit their annual report and the finanryal slatements for the period ended 31 March 2021. The Board have adopted the provisions of the Accounting and Reporting by Charrties.. Statement of Recommended Practice. applicable to charities preparin9 their accounts in accordance with the UK accounting standards IFRS 102) (effective 1 stJanuary 20151, the Companies Act 2006 and the Charities Acl 2011. Relerence and admlnl$trativ• dètails Citizens Advice Doncaster Borough 63 Hall Gate, Doncaster DN1 3PB Charity Registration Number 1174228 Company limrted by guarantee number 10860886 Authorised and regulated by the Financial Conduct Authority No. 7868 25 Honorary Prnsldent: Elizabeth Brenda IAfjIIis Tru8t••• IDlr•ctor•l: Chair.. Colin Smith Vlcelhalr: Malcolm Jevon8 Tr•a•uror: Irene McLaughlin Oliver Head Anne Rutherford lelethd 311 Ir201 Andrew Wi9nall lelecled 3111f201 Nora Gill Iresigne¢J 14191201 Mick Glynn Iresigned 4131211 Janel Omar (resigned 4131211 Vivienne Marts'n (resigned 2413r211 Tony Brookes (Deceased November 20201 Chhl Offk•r: Kar•n 8olhamley 8•nk•rn: Yorkshire Bank Plc. 19 St Sepulchre Gale. Doncaster. DN1 1TD CAF Bank. 25 Kings Hill Ave. Kings Hill. Wesl Malling ME19 4JQ Shawbrook Bank Limrted, Lutea House, The Dnve. Brentsd, CM13 3BE Ind•p•nd•nt Ex•mln•r. CASDon, t*rkh8rts, 3 Cavendish CourL South Parade, Don¢•ster ON12DJ Th• trust•es of the charlty h•v• complled wlth section 4 of the Charltles Act 2006 In fulfllllng thfylr duty to have due rnu4ry1 lo public ben•fft guldanea publl8hod by th• Charity Commlsslon. Structure Gov•rn nd Mana em•n Inf Cilizens Advice Doncaster Borough ICADBI- henceforth reler to as "the organisation. _ is govemed by Articles of Association and is a member of Cityzens Advice CADB was Incorporated on 11th July 2017 when the old charity, North East Doncaster CA8 INEDCABI. transferred across lo the new tsrganisation awaiting merger with Mext)orough CAB This m8rgèr finalty took place on 1W April 2018. NEDCAB was dissolved in July 2018 and Mexborough CAB in April 2019.
Citi2ens Advice Doncaster Borough Trustees, annual report for the poriod ended 31 March 2021 At an ordinary Trustee Board meet.ng prior to the AGM, consideration is given lo recfuth"ThJ new memters io the Board to fill any gaps in skills or dwersity identrfied during appra15al of the board. Once agreernénl has been reachod. 3 tsrgèled and fijlty documented recruilmenl exercise take5 place in actordance with our Cityzens Advice membership a9rèement. If Trtment Is in direct response lo idenlificalion of a skills gap. rt may be pract1 lo dispense with an open recruitment ple$S in order to best luffil a Slfie nèed al a particular tsme. The written procedu states that In an open recruitment prclxs. candidates are sholS1ed and Inlerviewe(I following application In response lo advert15ement- and successfvl candid8tels a Invited to attend the next Board rneeting a5 a guest pr lo proposal for elect¥)n al the next AGM Induction takes the form of an tnduction pack and all Trustees receive tralning whKh Is appropriate to their TO and in compliance with citen5 Advi morntrgh1p roquirgmants. It Is possible from time to time lo invite DMBC andlor Thornelmoorends Town Council lo nominate 2 representative5 each on the Board- the names of which are supplied by the relevant Council from lirr b.. and acceptance is Voted on ty the Board. Trustees accepted representation from DMBC f01bng the local authority AGM in May 2019 and representation will be reviewed again during 2021. AII nwnbefs of the Trustee Board give their time voluntarily an¢J receive no benefits from the charity. Any expenses reclaimed from the charity would t set out in Notes lo the A¢¢ounts- there have been none. ¢yganisalK>n Is managod by rts Tw$tee Board, whh is drawn from the hxal community The rtbers are charity trustees who have legal responsibility for the general control and management of the cKganisalion. including financial rnanagemenl and control Decisions are made by way of proposal. seconding, and minuling the resutt. The Execulwe Sub-committee and various $u&committees as required from tyme lo time exist lo deal with particular areas of govemance. A full risk as5essment1$ scheduled to be carried out by the Trustees Imay delegate to a sub<ommitteo1 in May annually. with Te8uIts rep)rted to the lull Trustee Board. The Trustee Board Is resFKnsitlg ensuring that the organisatson compls with the CIIA Mombership Scheme and charity laglln. In practice day-to4ay managemont Is deated lo Ihe Ch1 Officer Ofy'ects arKI aims". Our ¢harity's oblts as sel out in ttte company's artle¥ of association arg. to prorTh)le any charrtable purpose for the public benefit by the advancement of edu¢alton, Ihe protection and preservation of health and the relief of povety, sicknèss and distress In particular, bul withoul limilalion. for the benefft of the eommunity in the borough of Doncaster and surrounding areas. Our aims are.. to provide the advir2 Feople need for the problems they face to improve the Folicies and practices that affect people 5 lives lo provid8 free, independenL confidentsal and Impartral advicé lo everyone on their nghts and respon8ibilitie8. We value dwersity, promote equality and challenge discriminatTr.
Citizens Advice Doncaster Borough Trustees. annual report for the period ended 31 March 2021 Ensuring our work delivers our aims". review our actjvities and prc*3ress against our aims each year. This review. alongside review of our Busine$$ and Development Plan. It)oks al whal we achVed and the outcomes ol our work in the pievious twelve months. We look al the success of each key activity and the benefits they have brought to those groups of people we are set up lo help The review also helps u5 ensure our aims obiethes 8nd aclivities remain focu$sed on our ststed purposes. A¢hl•v•m•nts and Perforn)anc•: Ouf tYk3in areas of charitable actNIty for the publ bènefil are provision of advice and infomiation -both eneralisl and 5pecialist- and Improvement ol F4)lici8s and practices that affect people's live5. 2020- 2021 has been full and produ¢live despite the year-long Coronavirus pandemic. difficult economic climate and th8 need lo diversify access lo our services lo meet vastly increased demand. We have continued. and enhanced. our workin9 relationship with DMBC by responding quickty and posth'vety to their reque51s for help in dressing the pandern and setting up additional service oullels for clients across the 8ofough. We have continLted positsve working relationships- in th a practical and advr60ry C8pa¢ity - with partner organisaltrons such as local foodbanks and other Local Citizens Advices xross the South Yorkshire Coalfields aiea on an official basis and with many others less lormally. During the year we hav8 V8ry 8ucces8fulty consol8100 our 8ervi¢es and position in the WeT Doncxler community delivering adv¢e and support 10 our clients Ihrough additional land freel telephone 1V, advice via Webchal. email and video link via the Attend Anywhere platform We sel up-Debl Pods. 5 community venues which will be adapted over the next 12 months to add in benefits and goneralist advice via video- and will sthve lo Identify further suitable venues lo best meet local client need. Our main services operate trom offices in Thorne. Slainforth. Mexborough and Doncaster town eentr8- from where we provide 9&neralisl advice and Spec1•51 debt and benefits advice Our new Doncaster premises became our registered officé ai the end of February 2020 and we aro looking lorward lo inviting clients back into all our offices Oy appointent as COVID restrictions ease and are fi'nally fulty removed We have boen very 8ue¢e88ful in attrath'ng new volunteer8 to our expanding team whlch will enhance service provision. and a new management $tnKtur8 will ensure we are able to make the most ol this rte re80ur¢e for the benefrt of our clients. Our Universal Credit Help lo Claim service. which $tsrted in March 2019. has gon6 from strength to Slrenglh and we are now one of the top performing Local Citszens Advices In the country for this work in terms of quality of adv1ce and surpassing tsrgeis sel by fvnders for Clnt numbers. This ground-breaking service is now sel to coniinue fof al least a ftJrth8r yèar We continue to offei specialist and generalist advice via our fvll range of acce Mèth19 fivÈ d8y8 per week. the generalist sessions are mainty stsffed by volunteer adviséts. We are keen to provide equal access lo our services within the constraints of our fvnding. and have assisted clients from a wide geographical aiea a¢ross the Borough of Doncaster- and beyond our expanded telephone advi¢0 service through Advi¢eline. Volunteor8 contribute to the administration side of the organisalion's work as well as lo the advice service. and we expect that our expanded team of volunteers will, over the next year, conlnbute In exce$$ 01140 hours of work per week- whKh equate5 to a monetary value of around £130,000. We are aayS looking for ways to r8ise our profile in the local ¢ommunity and hav8 continued lo publish regular articles in Iccal gublications such as Thome Timès and several Arrow ma9azines which allows us to reach more than 30000 households via these freè publutions. We have also made appearances on Trax FM, Hallam FM and in Doncaster Star and Free Press We have vastly expanded our use of social media with the aim of promoting knowledge of our services and inclLbding people who Might not otherwise have been as aware of what we do. We a WLtrlar contnbutors to Twitter. Facebook and Instsgram and are building up followers amngst the genefal public, local authority, MPS and eouncillors as well as potenbal partner organisab.ons Kross the Borough of Doncaster.
Citizens Advice Doncaster Borough Trustees, annual report for tho period ended 31 MarGh 2021 V4È have again extendeo our active participation in soual policy research and campanS locally and naticThlty. and have campaigned lo keep the £20 per week Universal Credit Ltplift by corresponding with our thal MPS. We held a meeting wrth Nick Flelclier MP discuss this issue In detsil and followed this up by arranging a discussion between the MP and clnts living on UC. Our new management structure has enabled us to plan a $trUCtUre of our research and campaigns work for the next 12 months with the awn of insbgaling and nJnning local campaigns to better deal with Itxal 15sue$ facing Ouf clients. This work will run abngside our partKipabon In naljonal CItA inilralives and will ensure increaso(1 effectThenes$ in this area of our work. During the year, a(xoss our team of tK)th volunteers and pa staff, we have dealt with more Ihan 20,078 5parat8 ISSU8s. 7755 of these were detyl and 6077 benefits 155ues 111 Is worth notin9 that had we ha(1 the funding and resources lo provKle additional benefits casework, the splrt beNveen Inese fyvo subject aroas would have been roughly equal I We have generated In ex¢ess of £144,362 00 of financial gains for our clien15 through benefit and tax credit gains and bettef-off calculations and 8SSi5tance. Wo got £1,320,850.00 of debt written off antj handled nKJre than £1.746.776.00 of debt for our clients. 1115 thanks to our nue team that our dtnts receive a first class Service. Actrrfty and achieVents r&lating to our specific proiocts are dètsiled in our Annual ReVW document. 8nd our 3-year 8u$in8ss and D•v•lopmenl Plan is reviewed in March and September annualty. This detsil$ objectives and strategies a$ well as noting our progress against last year's plan. The oryanls•tlon managèm•nt •tructur• ch•ng•d In J•nuary 2021 whtn we r•¢rult•d a new D•v•lopment Offlc•r. Karen Both•ml•y eontlnuM •• Chl•l Ex•cutlve Officer wlth Jamm Woods In the rol• of 0r¥tOn• Managèr Icourte$y of fundlng grnnt•d by H•nry Smlth Charlty) ¥nd Deborah Murray l• our D•v•lopm•nt Offlc•r: Our core fvnding comes from DM8C, through whom we have also gained addib'onal funding for our Debt PLNJ service throughout the year We remain aware that il is possible that DMBC may look lo commission core services al some stage In the fviure- a piocess lo which we Would be eagèr and rea¢Jy lo ontribule. Our debl proieci funded by Money Advice and Pènsions Service providèd fvll end-lo-on¢t debt casework lo clients and this contract has been extended until the end of March 2022. Our specialist welfare ngttts work was funded from core fvnding and UrsN8rsal Credit Help lo Claim money as part of our core servi¢es The search for exlemal Welfa n9hls advice lunding conbnues. We also gained Sevèral pot$ of temporary, short terni. funding to help us tsckle COVID Fln•ncl•l R•vl•w: Our on1-year figures are produce(I by the Chief Officer, checked by the Treasurer and scrutrnised and accepted by firstly the Finance suCOMmittee and then our Trustee Board. Our a¢¢oun15 are then examined annually and prgsenled al our Annual General Meeting. Our ReseNes Policy las detailed below) Is reviewed from time lo time by the Finance Suli-committee and adiusled as deemed necessary. This is important to onsure conts'nualion of our service lo clients until othef arrangements could be made for their care If all other hjnding were wrthdrawn. Designated amounts within these figu$ will also allow for any pos51ble redundancies In the fvIu. and regular reviews of thé amount ol Our liability In this area will be camed out as part ol the organ15atDn s Risk Assessff*nt poli¢y. Our principal funders over the past year have Money Advice Service, Henry Smith Charity. O and DM8C which has enabled us to run projects ¢ontnbubng lo oui objecb'ves shown above and lo aehiève the results detailed in our Annual Review. Reserves Policy. CADB trustees recognise that rt is prudent to build up lunds for splfi¢ purposes and to have "CU5hion" or safety nel lo protect CADB rf unexpected events Cr and help to ensure our chanty's longer-temi financial viabiltty.
Citizens Advice Doncaster Borough Trustees, annual report for the period ended 31 March 2021 In light of the irnplementatn of the new CrtA Membership Agreement from 111 April 2017 and rts associated Financial Health Monitoring proce(lures- and taking into account best practice and assessment ol risk tscing CADB- the trustees have carld out a review of our rèservo8 poliey. Previous Charty Commission guidelines are now outdated - they staled il was advisable to work toward8 holding reserves equivalent to 6-monihs' running costs According lo the level of budgeted expenditure in the financial year Apnl 2019 to the end of March 2020, this would mean we are working towards a reserves figuTe of £251.000 which Is neither realistic. achievable, noi practical given the need lo demonstrate lo funders the need for continual fundraising to provide our services. IMen considering the nghl level of r8seNes, trustees have takèn into account the following.. 1. forecasts of futu income. the reliability and $ustain8bility of e%h sourc• of incom8 and prospects for obtaining income from new sources 2. forecasts of fijture expenditure. basod on planned activty analysis of future requirements. opFortunits"es. ContsngènfrS lè.g. redundancy and oth8r eonlraclual obligation8 8u¢h as matemty loavel or risks whkh are unlikely lo be eov8fed by Income if and when they aris• 4. likelihotsj of losing premises from whKh to provide services anatysis of the likelihocyj of such nsks ansing and the consequences to the chanty If they cannot be dealt with. Following review antj consideration of all the above factors. trustees have agreed th• followin9 stld con$tstule CAD8'3 reserv8$ polKy". Unr••trlct•d rK•rve8 The Iruslees believe that Ihe bureau should hold financpl reserves in ord•r lo 8n8ur• that the charity can continue to operate and meet tho need5 of dnts in the ev•nl ol unforeseen and potenli•lly finn¢ially damaging circumstsnces arising. The trustees consider that Il would be prudent to sei asKle an amount equanI to three ffonths. operating expendilure - l.•. at 3113120* £125,51JQ DMSgnat•d r•••ry 01 the above unrestricted fund5, £780001• d•8lgnat•d lor the following purpDse$'. + Conlraclual commrtment Se1Ve- a reserve to ensure that the bureau Is able lo ¢over contracted payments lo staff 5ych as redundancy. provision of locum maternity cover, and the Costs of any disciplinary andlow gnevance prcKedures whth may arise. + TNsl8@s. having t8k&n Into aecoLtnt relevant seNice provision needs, will ondaavour to pul aside some level of unrestricted fundg each April in an attempt to work towards and maintain the ab)ve figures. + This policy will be Teviewed by March annually by the Trustee Board lo coincide with setting budgets for the forthcoming year. before ratrfts.on by the fLbll l)oard using informatson provided by management staff.
Citizens Advice Doncaster Borough Trustees, annual report for the period ended 31 March 2021 PlaM for Futurn Perlods: During the perth covered by thTS report we consolidated our position and reputation In the community and ensu conlinuath.on and expan510n of the highest quality advice services to people across the whcAe borough of Doncasier. We Improvea our website and expanoed use of social rrEdia for publicity and al¥th%iving. We saw the impact on our clients of welfare reform and have been highly succes$fiJl in dealing with this IhroLkgh our Univetsal Credit Help To Claim work Conlinualion of this and expanded capacty lo deal wrth post£ovid Issues such as debt. employryÉnt and housing tenufe Issuos will b8 vital over Ihe next tsvelve months and we will seek to increase Ihe numter of paid hours available for this work through increased fvnding from relev8nl UrceS. From March 2020 the Impact of COVID-19 meant we had to susp•nd our lac8-lTrface aovice seryus and adapt lo working from home to provide advice vi8 telèphone, email, video and webchat. In the ccrfThng year we will need to feinstale safe f8¢O-lface services for the ¢lienls unable to acces5 help I3tety. as well as continuing to adapt our servw to make b8s1 use of technology $olulions availabb8 lo us. We recognise the importance of ensuring our services a accessible lo all sections of the communty and will look to make Ihe most of this opportunity by embedding varied advice-delivery ethc#Js into Iraining for new volunteern who Ul potentsalty deliver advtt out of nomwl office hours from ho. (Mr the coming year, a¥ scjon as thkd¢)wn restTKlton5 allow. our Doncaslef office will seNe as the maln Iocatson for the management funcbon of our charity as well as our main advice delivery office V have re4valualed the use and running costs of existing offices In Thome In the lace ol forthcoming rent ability and. lo ensure the best use of our limited funds lo deliver sefyices lo clien15. It is Iikefy that we will vacate the Thome office ai the end of September 2021 Trusle•s will asses8 the best way of provxjing SeiceS to Thorne clients which will Involve balancing access needg Wrth our requir•m•nts to pr¢)¥ service ovar propety. In the o)ming year we will Continue to pursue 8UStainable fvnding lo consolrflate service provision and increase availability of debt and benefits appoinlments and will continue to monitor and reaci to extem81 influences which affoet our clients andlor our servK8. We see partnership working as being advantsgeous In pro¥ing a stable and sustsinable base for the or9anis8bon po¥l¢ovid. and we lty)k forward particularly lo strengthening our relationships with the local authority 8nd reaffimiing our p)sitson as the pnn¢ipal adv8 provider lol Doncaster. nllbll Company and charty law require the Iruslees to prepare financial statements for each financial year which give a true and fair vwi of the slate of affaio of the chanty and of its incoming resources and application of resources, including the net income or expendrture, during the period. In preparing those financial ststements, the tru$lees are required to.. select suitable accounting policies and then appty them consistently.. make judgements and estimate5 that are reasonable and prudent. stale whether applicable accounting stsndards and statements of recommended pract+ce have been followed. subject to any material departures d15G105ed and explained In the financial sl8lements,' prepare the finanGi81 statements on the going o)ncern basis unless it Is inappfopriale lo presume thal the company will contrnue in business.
Citizens Advice Doncaster Borough Trustees, annual report for the period ended 31 March 2021 The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charrty and to enable them to ensure thal the financial statements comply with the Companies Act 2006 and the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The tru$ta8s of the chanty who served during the year and up lo the dale of this mport are 881 out on ar• aw•v• th•r• h no r•l•v•nt audlt Infornlatlon olth• Com anles Act 2006 d•fined b Sectlon 418 of which the c an ditorn ken Ill tho sto hat he or unaware and each tru•tèo ha8 heou hewlf awar• of an ht to have tak•n as a Irustte in ord•r to mak• himself or rèlevant audit infomiation and to ests Inlomi au Flx•d a•ts The ftKJvem8nt8 in ffixed assets durlng tha perictyl are refiecled in note 8 in the accounts. Ev•nt• •lnc• th• b•l•nc• •h••l d•t• No events have ¢xGurred &rKt baLryn¢e sheet date, whKh affect Ihe charity. Tris report has been prepwed in aco)rdance wrth the Statement of Recomffended Prathce.. Accounting and Reporting by Chafrti•8 ISORP 20051 SvJned on behalf of the Tnjstee Bowd by Colin Smith- Chair of Trustèes Dat Colin Smrth- Chair of Trustsès
Independent examinerfs report to the trustees of Citizens Advice Doncaster Borough for the period ended 31 March 2021 I report on the accounts of the company. which are set out on pages 10 to 19. Respective responsibilities of tru8tee8 and examiner The trustees (who are also the directors of the company for the purposes of company lawl are responsible for the preparation of the accounts. The Iruslees consider that an audrt is not qUired for this year under section 144(21 of the Charities Act 2011 Ithe 2011 Adl and that an independent examination is needed. The charity's gross income exceeded £250,O¢Jo and l am qualified to undertake the examination by being a qualified fellow member of the Association of Charty Independent Examiners. Having satisfied mysew that the chanty is not subject to audtt under company law and is eligible for independent examination. it is my responsibility lo., examine the accounts urKler seoion 145 of the 2011 Act: follow the procedure$ laid down in the general directions given by the Charity Commissioners under 8eGtion 145{5)Ib) of the 2011 Act, and slate whether partlcular matters have come to my attention. Ba818 of independent oxamlnor'8 report My examination was carned out in acGordance wrth the general directions given by the Charity Commission. An examination includes a review of tha accounting cords kept by the chanty and a companson of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounls. and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required In an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is Iimit8d to those matters out in the statement below. Indepondent examinor'8 8tatsment In Connection with my examinalian. no matter has come lo my attention.. 1. which gives me reasonable cause to believe Ihal in any malerial respect the requirements.. to keep accounting records in accordance with section 386 of the Companies Act 2006. and to prepare accounts which accord the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice. Accounting and Reportin9 by Charities have not been met., or 2. to which, in my opinion, altenlion should be drawn in order to enable a proper understanding of the accounts to be reached. Signed Meshach delowokan. FFA, FAIA, FCIE Manager of CASDon Date D
Citizens Advice Doncaster Borough Statement of financial activities (incorporating an Income and expenditure account) for the period ended 31 March 2021 Unrestricted Restricted Fund8 Funds Total 2021 2020 Incom8 land endowments) from: Donations and legaci66 Charitable activities Inveslments Other 10 3 153570 39 1046 10 1594 582543 468468 39 428973 13875 Total income 1 $4665 428973 683638 483939 Expendlture on: Central admini8tration expenses Charitable activities (23795) 96427 33341 396466 9546 14250 492893 487975 Total expendlture 72632 429807 602439 602226 Net lncome1exndStUre 82033 {8341 81199 1182861 Transfers betsveen funds {3311 81702 331 Net movement In funds {S03) 81199 {182861 Roconclllallon of lunds Total funds brouoht forward Total fund8 carrled forward 11 487913 503 488416 506702 569615 569616 488416 All the activities of the charrtable company are classed as continuing. The company had no recognised gains or losses other than the net income for the period. 10
Citizens Advice Doncaster Borough Balance sheet at 31 March 2021 Company Number: 10860886 2021 2020 Not• Fixed assets Tangible assets Total fixed assets Current assets Debtors Cash at bank and in hand Total current assets LiabilitSe8 Creditors.. amounts falling due within one year 10 Net current assets 337057 345096 337057 345096 8365 321725 330090 2902 169114 172016 97532 28696 232558 143320 Total nèt a88ets 569615 488416 The funds of the charity Unrestricted Income funds Designated General 11.13 78000 491615 569615 74000 413913 487913 503 488416 Restricted income funds Total chanty funds 569615 Forihe period ènding 31 March 2021 the ctxnpany was entrtled to &X8mption fmm audrt unders8clion 477 oftho CompanMs Act 2CQ6 rg18ting to small LwpgnMs. Directo, rnsponsi0i1rts." The m8mb•rs hgve not required the compgny to obtain en audit ofits accounts for the year in Question in accordencg with seCtn 476 01 the Compan$ Act 2006,. The directo a¢know18dg6 their responsibilities for complyng wrth the requirenntS of the A¢t with Trspect Io 8ccounlAng records 8nd the preparation of8ccounts. Thes8 8¢¢0uiils have been prepared in a¢¢ordanc¥ with the provisions applicable lo ¢ompanies subie¢l to the small COmpanS Trgime and with the Finanual Reporting Standard lor Smaller Entities (effective Apnl 2008J. The financial 5taleffEnts on pages 10 to 19 were approved by the Board on 6 October 2021 and signed on its behalf by.. Signed Colin Smith. Chair of Twstees Date¢J The notes on pages 12 to 19 fomi part of these financial statements
Citizens Advice Doncaster Borough Notes to the accounts for the period ended 31 March 2021 1. Accounting policie8 Basis of the preparation of the accounts These financial statements have been prepared under the historical cost convention and in accor¢Jance with Accounting and Reporting by Charrties - Statement of Recommended Practice {SORP revised 20051, applicable UK accounting standards {FRS 102) (effective 1st January 20151, and the Companies Act 2006. Th& principal accounting policies adopted in the preparation of the financial statements are as follows.. Change of Accounting PolDcy Depr•ciation: The Trustees SolVed to increase the threshold for caprtalising assets in current depreciation accounting policy from £500 to £2000. Fixed assels are slated at cost18s6 accumulated depreciation. Individual fixed assels costing more than £2000 are Gapilalised at cost. Depreciation is provided on tangible assets al the following annual rates calculated in order to write off the Cost less estimated residual value over their useful enOMiC lives. 1. Freehold buildings 29A on cost 2. Leasehold improvemenls over the lrfe of the lease 3. Computer equipment 33% on cost 4. Furniture fixture8 and frtting 25% on cost Incomlng Resources All material Incoming resourc88 have been included on a receivable basis - i.e. they are included rf the date receivable falls within ltte pen¢Jd covered by these account$. Grants Grants receivable funding the general activities of the company are included in the year in which they are receivable. except where the fundefs specify that they musl be ujed in luture accounting penods or funders Gondilions have not been fvlfilled.. then the income is deferred. Charltabla Expendltur• Charitable expenditure is recognised in the finanaal statemenls on an accruals basis and inclusive of irrecoverable VAT. Expenditure which is di¢11Y attributable lo sperAfic aCtivitS has been included in Ihese ost categones. ere costs are attributable to more than one activity, they have been apportioned across the cost categories on a basis consistent with the use of these resources. In the opinion of the trustees, the proportion of indirect costs relating to management and administration of the chanty is not material and has therefore not been disclosed separately. 12
Citizens Advice Doncaster Borough Notes to the accounts for the period ended 31 March 2021 1. Accounting policies - contlnuod Penslon Costs The charity partirjpates in a group personal pension arrangement. The pension charge represents the amounts payable by th8 charity to the fund in respect of the year. L•a8ing Commilments Rentals paid under operating leases are Gharged in the SOFA as incurred. Re8trlcted and Unr08tricted Funds Restricted funds are funds received from donor5 which are subject lo restriction8 on the purposes for which they may be used. Unrestricted funds are those wherè there are no externally imposed restrictions. These include fvnds freely available lo the charily for expenditure or appropriation to re8eryes for inlemally designated purposes. Designated Funds The charity's designated funds are established as a resum of regular review of its ongoing needs by the Board of Trustees. and are intended to fully cover Signifi'cant identffiable financial commitmenls. Taxation As a registered charity, the company is exempt from income and capital laxes on its chanlable activities. 2. Donations and l•gacle8 iJnr••trlct•d RMtrl¢t•d fund• fund8 Totsl lund• 2020 Grants & donations Legacies 10 10 1594 10 10 1594 3. Income from charitable activit108 Unrestrlcted Rmtrletod fund8 funds Total funds 2020 Grants and contracts Primary purpose trading 153570 428973 582543 468468 153570 428973 582543 468468 13
Citizéns Advice Doncastgr Borough Notes to the accounts for the period ended 31 March 2021 4. Investment Incom• Unrestricted Restrfcted funds funds Total funds 2Q20 Bank Interest 39 39 39 39 5. Other income Unrn•trlct•d RMtrlct•d fund• lund• Tot*1 nd• 2020 Transfered on inGorporation Other income 1046 1046 1046 1046 13875 13875 6. Charitsble expenditure Unrnstri¢t•d R•8trl¢t•d fund• funds Totsl funds 2021 2020 Direct staff costs Travel and subsistence Premises costs Depreciation of owned assets Other support costs Central recharges (note 20) 89892 310151 1371 38 30121 8038 27468 25814 60463) 60463 96427 396466 492893 400043 402860 1409 5806 30121 33134 8038 8038 S3282 38137 487975 7. Central admlnlstratAon expen868 Unrwtrlctsd Re•trlct•d lund8 fund• Total lunds 2021 2020 AGM expense Independent examination, Payroll, Consultancy e Miscellaneous costs 60 9252 (53) 33107 33394 (23795) 33341 60 60 9199 5149 287 9041 9S46 14250 14
Citizens Advice Doncaster Borough Notes to the accounts for the period ended 31 March 2021 Tangible assets (analysis of opening & closing carrylng amounts) Building Fumiture Comput•r •xten$lon & Fixtures & & Offle• Improvement fittings ¢qulpment C08t or valuation Total At boglnning of the period Additions Disposals Valuations Transfer 379528 679 1108 381316 (Mexborough) 379528 679 1108 381315 Depreciation and impalrnients At beginning of the period Disposals Depreciation 35773 170 277 36220 (& impairment) 7591 43364 170 277 664 8038 44258 Net book valua At beginning of Ihe period At end of the period 343755 336164 509 339 831 34509S 554 . 337057 9. Debtorn 2021 2020 Trade debtors Prepayments Other debtors and accrued income 5135 3230 997 1905 2902 8365 10. Creditors- amounts falling du• within 1 y•ar 2021 2020 Trade cdItO Other creditors Other creditors {HMRC + Pension) Accruals 77121 14500 9155 5572 97532 6639 7557 28696 15
Citizens Advice Doncaster Borough Notes to the accounts for the period ended 31 March 2021 11.Movements in fund8 Balance8 brought lorward Balances earried Expgndlture Transfer8 fornard Income Unrestrlcted Fund8 Designated.. Contractual commitment reserve 74000 74000 11862 402051 487913 4000 4000 78000 78000 11862 72632 154665 479753 4331 154665 (726321 13311 569615 DMBC - Denaby Gener81 Restrlctsd Fund$ MASDAP MAPS Traine8 Henry Smtth Charty HMPT DEFR4 BEIS National Lottery COVID Help io Claim 242391 10939 55887 2832 45300 8800 9874 52950 428973 12423931 {109401 (55888) {2832) (45298) 188001 (9874) 53782 1429807) 12} 503 503 329 331 The purpose of each of the funds is detailed as follows.. Unrostricted Funds Contractual commltment rer¥• - a reserye deswnated by the Trustee Board, lo ensure that the buaU Is able to cover conlracled payments to staff such as redundancy, provision of locum matemty cover. and the costs of any di$oplinary andlor gnevance procedures which may arise. DMBC - Denaby - to assist in providing weekly outrea¢h advice se8$ion8 at the Denaby Springhill Cent. Ro8tricted Fund8 MASDAP (Money Advice servi Debt Advi Project)- provides funds in partnership with Citizens Advi to provide face to face debl advice services. Energy Bost Deal 1$ a grant to provide fuel advice sessions to groups of frontline workers and consumers. Henry Smith Charlty - a project provvjing free &fvice and support on debl, benefits, housing and employment to people a¢ross the Borough of Dorlcaster. DEFRA _ In nInctiOn with DMBC. a projec* to provide communty based "advi access pods" across Doncaster Borough BEIS - In conjunction wrth nalional Citizens Advice, a grant lo purcha8e Remote Working Equipment to enable continued client aecess to advice via staff working from home during the Covid pandemic 16
Citizens Advice Doncaster Borough Notes to the accounts for the period ended 31 March 2021 National Lottery COVID As•S8t- via the Coronavirus Community Support Fund, a grant to provide emergenGy triage and crisis advice during the pandemic HMPT (Helping More People Together) In conjunction with national Cittzens Advice lo provKle increased telephone. email and Webchal advice via Adviceline for clients. 12.Staff costs and numbern Staff costs were as follows: 2021 2020 Wages and salaries Social security costs Pension 374007 22773 3263 400043 No employee reiVed emoluments of more than £60,000. The average weekly number of employees during the year was 22 (2020 22). The full time equivalent was 21. 373207 26044 3609 402860 At the period end pension charges of £nil had not been remitted. 13.Analy818 of net assets by fund unr••tr1c R••trlct•d fund• funds Tot•1 fund8 2020 Fixed assets Net current assets 337057 232558 56961S 337057 232558 569615 345096 143320 488416 14.Fee$ payable to independent examin•r During the period. the fees payable (excluding VAT) lo the charity's independent examiner CASDon Icommunrty AQuntanGY SeThice8 DonGaslerl are analysed a5 follows.. 2021 2020 Independent examination Tax advisory serVIS Other financial services 2560 1960 260 2820 260 2220 15. The Trustees, remuneration, benefits and expenses None of the trustees have been paid any remuneration or received any other benefrts from an employment wrth the Ghanty or a lated entty No trustee expenses have been incurred. 17
Citizens Advice Doncaster Borough Notes to the accounts for the period ended 31 March 2021 16. Related party transactions Therè have been no related paty transactions during the p8riod under vIeW. 17.Pension commitmonts The Charity operates a defined contribution pension scheme, during the period the Charity made contributions lo the scheme of £3,263 2212020 £3.608.941. At 31 sl March 2021 there was no outstanding liabilty. 18.Annual commilments under oporatsng lea808 The company had no commitments under operating leases al the balance sheet date. 19. Share Capital The company is registered as a company limited by guarantee and has no sha capital The current members are guarantor5 in the sum of £1 each. 20. Contral rncharg Management Overheads Salaries Total Henry Smith Chaty Money Advi Service MAPS Trainee DEFRA National Lottery COVID Help to Claim 3955 33190 1702 5310 1556 8676 54389 3955 38103 1702 5310 1556 9837 60463 4913 1161 6074 Central rechar9es are those ¢o$ts which are not allocated directly to a cost Gentre as they are incurred but are charged annually on the l)asis consistent with the use of resources to a formula agreed by the Iruslees. Overheads consist of premises and office costs. 21. Comparatlve inforniation For Gomparison purpose, the Slatement of financial activrties for the year*nded 3110312020 is psented as below.. {see next page) 18
Citizens Advice Doncaster Borough Statement of financial activities (incorporating an income and expenditure account) for the period ended 31 March 2020
| Unrestricted | Unrestricted | Restricted | Total | |
|---|---|---|---|---|
| Funds | Funds | 2020 | ||
| Note | £ | £ | £ | |
| Income (and endowments) from: | ||||
| Donations and legacies | 2 | 1594 | 1594 | |
| Charitable activities | 3 | 162975 | 305493 | 468468 |
| Investments | 4 | 2 | 2 | |
| Other | 5 | 13776 | 99 | 13875 |
| Total income | 178347 | 305592 | 483939 | |
| Expenditure on: | ||||
| Central administration expenses | 7 | 14250 | 14250 | |
| Charitable activities | 6 | 148308 | 339667 | 487975 |
| Total expenditure | 162558 | 339667 | 502225 | |
| Net income/expenditure | 15789 | (34075) | (18286) | |
| Transfers between funds | (7102) | 7102 | ||
| Net movement in funds | 8687 | (26973) | (18286) | |
| Reconciliation of funds | 11 | |||
| Total funds brought forard | 479226 | 27476 | 506702 | |
| Total funds carried forward | 487913 | 503 | 488416 |
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