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2023-03-31-accounts

Page
Trustees'
Annual
Report		 3-9
Statement ofTrustees'
Responsibilities		 10
Report ofthe Independent
Auditors		 11-13
Statement ofFinancial Activities 14
Statement ofFinancial Position 15
Statement ofCash Flows 16
Notes to the Financial Statements 17-27

Citizens Advice Doncaster Borough Citizens Advice Doncaster Borough Citizens Advice Doncaster Borough Citizens Advice Doncaster Borough
Statement ofFinancial Activities
(incorporating an income and expenditure
account)
for the Year ended 31 March 2023
Total Total
Unrestricted Restricted Funds Funds
Funds Funds 2023 2022
(unaudited)
Notes As Restatedf
Income (and endowments) from:
Donations
and legacies		 2 335 335 51
Charitable
activities		 3 225,534 863,704 1,089,238 828,745
Investments 4 1,038 1,038 301
Other 5 6,119 6,119 6,385
Total income 233,026 863,704 1,096,730 835,482
Expenditure
on:
Central Administration expenses 7 13,799 13,799 12,070
Charitable
activities		 6 72,030 818,731 890,761 704,290
Total expenditure 85,829 818,731 904,560 716,360
Net income 147,197 44,973 192,170 119,122
Transfer between
funds		 (10,495) 10,495
Other recognised gain/(losses):
(Losses) on revaluation of (133,500) (133,500)
fixed assets
impairment
(losses)		 ~7D D74
Net movement
in funds		 in year 3,202 55,468 58,670 49,048
Reconciliation
of		 funds
Total funds brought forward 11 688,737 688,737 569,615
Prior year adjustment 21 (70,074) (70,074)
Total funds brought forward (restated) 618,663 618,663 569,615
Net movement
in funds		 in year 3,202 55,468 58,670 49,048
Total funds carried forward 621,865 55,468 677,333 618,663

Statement ofFinancial Position
As at 31 March 2023
Company Number: 10860886
2023 2022
(unaudited)
As Restated
Notes
Fixed Assets
Tangible assets 125,000 258,946
Current Assets
Debtors 6,499 52,390
Cash at bank and in hand 675,479 495,692
Current Assets 681,978 548,082
Creditors: amounts falling due within
one year 10 (129,645) (188,365)
Net Current Assets 552,333 359,717
Net Assets 677,333 618,663
The Funds ofthe charity 1113
Unrestricted
income		 funds
Designated 119,271 119,271
General 636,094 499,392
Restricted Funds 55,468
Revaluation Reserve (133,500)
Total Charity Funds 677,333 618,663

Notes 2023 2022
(unaudited)
As Restated
6
Cash flow from operating activities
Net cash provided by operating activities 22 178,749 173,666
Cash flows from investing activities:
Income from investments 1,038 301
Net cash received from investing activities 1,038 301
Change in cash and cash equivalents in the year 179,767 173,967
Cash and cash equivalents at the beginning of 495,692 321,725
the year
Cash and cash equivalents at the end ofthe year 23
675,479 495,692

2. Donations and legacies Unrestricted Restricted Total Total
Funds Funds Funds 2022
f 2023 (Unaudited)
As Restated
F
Grants and donations 335 335 51
335 335 51
3. Income from charitable activities Unrestricted Restricted Total Total
Funds Funds Funds 2022
6 2023f (Unaudited)
As Restated
f
Grants and contracts 225,534 863,704 1,089,238 828,745
225,534 863,704 1,089,238 828,745
4. Investment income Unrestricted Restricted Total Total
Funds Funds Funds 2022
2023 (Unaudited)
2 As Restated
E
Bank Interest 1,038 1,038 301
1,038 1,038 301
5.Other income Unrestricted Restricted Total Total
Funds Funds Funds 2022
F. 8 2023 (Unaudited)
As Restated
Other income 6,119 6,119 6,385
6,119 6,119 6,385

6. Charitable
expenditure
Unrestricted Restricted Total Total
Funds Funds Funds 2022
2023 (unaudited)
As Restated
Direct staff costs 184,985 564,638 749,623 618,752
Travel and subsistence 4,302 592 4,894 4,305
Premises costs 48,506 20 48,526 31,930
Depreciation
ofowned assets		 446 446 8,037
Partner payments 30,750 30,750 6,500
Other support costs 6,938 49,584 56,522 34,766
Central recharges (173,147) 173,147
72,030 818,731 890,761 704,290
7. Central administration expenses
Unrestricted Restricted Total Total
Funds Funds Funds 2022
2023 (unaudited)
As Restated
AGM expense 60
Payroll &Consultancy 13,058 13,058 11,074
Miscellaneous
costs		 741 741 936
13,799 13,799 12,070

Furniture, Furniture,
Freehold Fixtures & Computer 8
Land Fittings Office Total
and Equipment
Buildings
COSTNALUATION
As at 1 April 2022 275,000 679 1,108 276,787
(Unaudited)
(Restated)
Revaluation
in year		 (150,000) (150,000)
At 31 March 2023 125,000 679 1,108 126,787
DEPRECIATION
As at 1 April 2022 16,500 510 831 17,841
(Unaudited)
(Restated)
Revaluation
in year		 (16,500) (16,500)
Charge for the year 169 277 446
At 31 March 2023 679 1,108 1,787
NET BOOK VALUE
At 31 March 2023 125,000 125,000
At 31 March 2022 258,500 169 277 258,946
(Unaudited)
(Restated)

2023 2022
6
Cost 275,000 275,000
Accumulated Depreciation (16,500) (11,000)
Charge for year (5,500) (5,000)
Net Book Value 253,000 258,500

9.
Debtors
2023 2022
(unaudited)
As Restated
Trade debtors 250 31,326
Prepayments 5,499 21,064
Other debtors and accrued income 750
6,499 52,390
10.Creditors —amounts falling due within 1 year
2023 2022
(unaudited)
As Restated
F
Deferred income 96,545 156,120
Other creditors 15,181 5,586
Other taxes and social security 10,646 19,643
Accruals 7273 7016
129,645 188,365

.Movements in funds For the Year end ed 31 March 20 23
Balances Balances
brought carried
Forward Income Expenditure Transfers Revaluation forward
(unaudited) deficit
As restated
E
Unrestricted Funds
Designated:
Contractual
0
tt		 tR ~2
Revaluation Reserve (133,500) (133,500)
General 499 392 233 026 ~85829 ~(0495 636 (194
Total 618663 233 1)26 (85820) (10495) (133,500) 621,865
Restricted Funds
MASDAP 296,083 (296,073) (10)
British Gas Trust 74,836 (52,746) 22,090
Henry Smith Charity 45,372 (46,839) 1,467
CADB Tier Three 207,448 (174,859) 32,589
Help through
Hardship 5,000 (4,211) 789
Gamble Awareness 500 (500)
Community Hub 46,914 (47,351) 437
Food Aware 5,707 (10,423) 4,716
Trusell Trust
Help to Claim		 28,267
153577		 (32,252)
~153477		 3,985
~(00
863,704 (818,731) 10,495 55,468

.Staff costs and numbers
taffcosts were as follows:
2023 2022
(unaudited)
As Restated
f f
Wages and salaries 691,154 574,573
Social security costs 50,331 37,914
Pension 6132 6 266
749,622 618,752

Unrestricted Restricted Total Total
funds funds funds (unaudited)
2022
As Restated
Fixed assets 125,000 125,000 258,946
Net current assets 496,865 55,468 552,333 359,717
621,865 55,468 677,333 618,663

During th
ollows;		 e p eriod, the fees payable (excluding
VAT		 ) to the charity's
auditors are analysed		 as
2023 2022
(unaudited)
As Restated
f
Independent examination 3,060
Auditor's remuneration 5,700
Other financial services 260
5,700 3,320

22.Reconci liation ofnet income to net cash flow from oper ating
activities
2023 2022
(unaudited)
As restated
Net Income for the year 58,670 49,048
Adjustments for:
Depreciation charges 446 8,037
Impairment loss 70,074
Loss on revaluation 133,500
Income from investments (1,038) (301)
Decreasel(increase) in debtors 45,891 (44,025)
(Decrease)l Increase in creditors (58,720) 90,833
178,749 173,666
23. Analysis ofcash and cash equivalents
2023 2022
(unaudited)
6 6
Cash at bank and in hand 675,479 495,692

Unrestricted Restricted Total
Funds Funds
Income (and endowments) from:
Donations
and legacies		 51 51
Charitable
activities		 290,437 538,308 828,745
Investments
301 301
Other
Total income
297,174 538,308 835,482
Expenditure
on:
Central administration expenses 11,710 360 12,070
Charitable
activities
Total expenditure 227,814 488,546 716,360
Net income for year 69,360 49,762 119,122
Transfers
between		 funds
49,762 (49,762)
Other recognised gains I (losses):
Impairment
loss
Net movement
in funds		 49,048 49,048
Reconciliation
of		 funds
Total funds brought forward
Total funds carried forward 618,663 618,663