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|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|
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||||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|
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|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|
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|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)|||||||
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|||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|
##
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|.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|
##
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|.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|
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|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|