Company registered number 10790017 Reglstered charity number 117.6699 Citizens Advice Greater Manchester Limited Financial Statements for the year ended 31 March 2021 NAKHEE9ri• 31112r2021 COMPANIES HOUSE A15
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Citizens Advice Greater Manchester Limited Report of the Trustee Board for the year ended 31 March 2021 The Trustee Board presents its report and unaudited financial statements for the year ended 31 March 2021. Reference.and Administratlve Information Charity name Citizens Advice Greater Manchester Limited Charity Registration Number 1176699 Company Registration Number 10790017 Reglstered Office Langworthy Comerstone 451 Uverpool Street Salford Greater Manchester M6 5QQ Trustee Board Phil Aspden Anthony Law Mike Wolfe Beverly D'Alessio Rebeccaa Lyon. Alan Ferns Alison Haynes Fiona McNair Jane McGarry Peter.Sutcliffe Norman Mackie Annètte Clowes Executive. Leadership Team {ELT) Rachel Howley Direttor Bankers Santander Corporate. Commercial and Business Banking Bridle Road Bootle Merseyside L30 4GB Independent Examiner Paul Cowham MA FCA DChA Green Fish Resource Centre 46 - 50 Oldharn Street .Manchester M4 ILE Doc10.. f60dth33b8ce1265279fd516b7a85e5c1044517d
Citizens Advice Greater Manchester Limited Report of the Trustee Board for the year ended 31 March 2021 structurei governance and management Risk. management The Trustees confirm that the major risks to which the Charity is exposed have been reviewed and Systems established to rnitigate those risks. Objettives and artlvities The Charity's objects are to promote any charitable purpose for the health and benefit by the advancement of education. the protertion and preseNation of health and. the relief of povertyi sickness and distress in particular. but without limitation for the benefit of the community in Greater Manchester surrounding areas. Citizens Advice Greater Manchester provides free, independent, confidential. and impartial advice to everyone on their rights and responsibilities. Our aim is to.. Provide the advice people need for the problems they face. Improve the policies and practices that affett people's live5. Citizens Advice Greater Manchester will continue to focus on delivering the best possible outcomes to support the policies and campaigns that will turn our city region into one of the best in the wodd. Our work will continue to help people in Greater Manchester live independent lives by providinty advice on areas such as debt, housingt health and social care, crime and anti-social behaviour and employment. By addressing these challenges and giving people access to the right support and information, we can create stronger and better-connerted communities, reduce demand.on public services across the region, and bring money to the local economy in the forrn of welfare and external funding for our services. .The Citizens Advice.Greater Manchester group has been bom from a partnership agreement between the local Citizens Advice service5 working in communities across the 10 Greater Manchester boroughs.. By working collaboratively, our teams will pool resources and expertise to tackle the region's biggest challenges, while our local networks and community infrastructure means that we are ideally placed to deliver SeIce$ directly to all residents who need them in the way that suits them. Citizens Advice Greater Manchester stands ready to work with our partners across the city region to deliver services and results that will make the biggest impact, while also achieving the financial efficiency that devolution promises to bring. Achlevements and performance In 2020-2021 In a year like no other, all of our services, our staff and our volunteers strived to adapt to the challenges of Covid-19 and numerous lockdowns to ensure we were there for our clients when they needed us most. Citizens Advice sérvice5 across Greater Manchester showed remarkable resilience and innovation in working together to adjust to the challenges of managing remote working for our staff and volunteers and delivering new digital setvices to our clients. Out Of Hours Service: One such innovation was the launching of CAGM'S Out Of Hours Service that was funded through Doc ID.. f6odd633Ll26s279ldsl6b7a8SeScl0445l7d
partnership with Greater Manchester Combined Authority and the Mayor. In March 2020 we escalated plans with GMCA to launch a new Out Of Hours SeNice to all GM residents in direct response to the critical situation facing our community with Covid-19. In just.4 weeks, we launched our new service to deliver accessible advi 2417 on Debt, Benefits. Housing and Employment to all Greater Manchester residents. This 15 the only advice service operating out of hours service acr055 Greater Manthe5ter. Through our partnership with industry innovator5 Twilio, we piloted a new inventive digital and telephone service available 6pm 9pM 7 days a week via our Helpline, as well as 24/7 accessible, inclusive advice via What's App and Facebook Messenger. The 7 local citizens advice offices across Greater Manchester boroughs continued to work collaboratively supported 84, 175 clients across the 10 boroughs. Benefits and Tax Credits was the most sought after area of advice and 167k issues were dealt with. Our evidence shows that clients with issues around benefits and employment {25,562 issues) also had debt150,920 issues) and housin) (26,490 issues) all of which have an adverse impatt on financ.ial wellbeing. 350h of our dients are either disabled or have long term health conditions. During this period we gained over £52 million of income for our clients in Greater Manchester," had over £4.4 million of debts wrbtien off and rescheduled repayments of just over £1 million. More importantly for our clients, resolving these prartical problems transformed their lives. Citizens Advice has Esroudly served the people of Greater Manchester for 80 years. Financial review Despite a challenging funding environment. we have increased our level of funding. Incoming resources in the year were £152,609 (2020.. E34.658)- Expenditure has similarly increased, spendin J £91,562 in support of our charitable objectives. A surplus of £61,047 (2020.. deficit £3,557) resulted in the year. At 31st March 2021 total fund balances were £80.576 which were unrestrirted. Reserves policy The trustees believe we should keep financial reserves in order to ensure that the charity can continue to operate effectively and deliver the objects of the charity in the event of unforeseen and potentially damaging circumstances arising. Trustees consider that it is prudent to set aside minirnum Reserves of 3 months operating costs. As at 31 March 2021 our Unrestrirted funds excluding Fixed Assets ('Free Reserves.) were £80.576 (2020: £19.379) equating to 6.5 months of total operating expenditure based on the budget for the year 2021122. Doc ID.. f6Odd633bece1265279fd516b7a85e5c1044517d
Citizens Advice Greater Manchester Limited Report of the Trustee Board ' for the year ended 31 March 2021 statement of Trustee Board responsibilities The Trustee Board is responsible for preparing the Report of th.e Trustee Board and the financial statements in accordance with applicable law and regulations. Company law requires the Trustee Board to prepare financial statements for each financial year. Under that law the Trustee Board has elerted to prepare the financial statements in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) (United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities). Under company law the Trustee Board must not approve the financial statements unless they are satisfied that they. give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that period. In preparing these financial statements the Trustee Board.is required to.. selert Suitable accounting policie5 and then apply them consistently; observe the methods and principles in the Charities SORP,. make judgments and accounting estimates that are reasonable and prudent,. State whether applicable UK Accounting Standards have been followed, subjert to any material departures disclosed and explained in the financial statements: prepare the financial statements on the going concern basis unle55 it is inappropriate to presume that the charitable company will continue in business. The Trustee Board is responsible for keeping adequate accounting records that are sufliclent to show and explain the charitable company's transattion5 and disclose at any time the financial position of the charitable company and to enable it to ensure that the finanual statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable step.s for the prevention and detettion of fraud and other irregularities. Members of the Trustee Board. who are directors for the purposes of corripany law, and trustees for the purposes of charity law. who served during the year and up to the date of this report are set out on page This. report has been prepared in accordance with the Statement of Recommended Practi. Accounting and Reporting. by Charities {issued in March 2005) and in accordance with the provisions applicable to companies subjert to the small companies, regime of the Companies Act 2006. Approved by the Trustee Board and signed on its behalf by.. Mike Wolfe. Chair 1212112021 Date Doc10.. 16CSSJ633bece1265279fd516b7a85eSc1044517¢J
Independent Examiner's Report to the Trustees of Citizens Advice Greater Manchester Limited I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the req(Jirements of the Companie5 Att 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act,and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act.). In carrying out my examination I have followed the Directions given by the Charity Commission under settion 145(5) {b) of the 2011 Act. Independent examiner's statement I have completed my examination. I confim that no matters have come to my attention in connection with the examination giving me cause to believe.. l. accounting records were not kept in respert of the Company as required by section 386 of the 2006 Act,. or 2.. the accounts do not accord with th.ose records: or 3. the accoLJnts do not comply with the accounting requirements of sertion 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination,. or 4. the accounts have not been prepared in accordan with the methods and principles of the Statement of Recommended Prartice for accounting and portIng'bY charities [applicable to charities preparing their accounts in accordancè with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matter5 in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Paul Cowharn FCA DChA Green Fish Resource Centre 46 - 50 Oldham Street Manchester M4 ILE 1212112021 . Date..................... OrK ID.. f60dd633bece1265279fd516b7aB5e5¢1044517d
Citizens Advice Greater Manchester Limited Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2021 Unrestricted funds Restricted funds Totsl funds 2021 .Total fvnds 2020 Note Income Donations and legaaes 264 264 Charitable activities 112.'689 39.648 IS2.337 34,$38 Fees and other income 109 Investments li Total Income 112,961 39.648 152,609 34,658 .Expenditure Raising funds Charitable activities 51.914. 39.648 91.562 38.215 Total expenditure 51,914 39.648 91,562 38,215 Net income/(expenditure) for the year 61.047 61,047 (3,557) Transfer between fund5 Net movement in funds for the year 61.047 61.047 (3,557) Reconciliation of funds Total funds brought forward 19.529 19,529 23,086 Total funds carried forward 80,576 80,576, 19,529 The statement of.financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.- Doc ID.. f6(klc%33bece1265279fd516b7a85e5c1044517d
Citizens Advice Greater Manchester Limited . Company number 10790017 Balance sheet as at 31 March 2021 Note 2021 2020 Fixed a55ets Tangible assets 12 150 Total fixed assets 150 Current assets Debtors Cash at bank and in hand 13 18,673 86,195 6,861 13,908 Total current assets 104,868 20,769 Llabillties Creditors.. amounts falling due in less than one year 14 (24.292) fl.390) Net current assets 80,576 19,379 Total assets less current liabilities 80,576 19.529 Net assets 80.576 19.529 Funds of the charity Restricted income funds Unrestritted income funds IS 16 80,576. 19.529 Total charity funds 80,576 19.529 For the year in question. the company was entitled to exemption from an.audit under section 477 of the Cornpanies Act 2006 relating to small companies. Dirertors. responsibilities.. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Art with respect to accounting records and the preparation of accounts These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company. The notes on pages 8 to 17 form part of these accounts. 1212112021 Approved by the trustees. on and signed on their behalf by: Name Mik'e'wolfe Name Signature Signature Doc ID.. I6633tcel26s279fdSl6b7a85el044517d
Citizens Advice'Greater Manchester Limited Notes to the accounts for the year ended 31 March 2021 (continued) Accounting policies The principal accounting policies adopted, judgments at)d key Sources of estimation uncertainty in the preparation of the financial statements are as follows- a Basis of preparation The financial statements have been prepared in accordance with Accounting and Reportlng by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l.January 2015) (Charities SORP (FRS 102)). the Financial Reporting standard applicable in the UK and Republic of Ireland {FRS 102) and the Companies Act 2006. Citizens Advice Greater Manchester Limited meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transartion value unless otherwise stated in the relevant accounting policy note. b Reconciliation with previous Generally Accepted Accounting Practice" In prepaFing the accounts. the trustee5 have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparats've items was required. No such restatement was required. c Preparation of the accounts on a going toncern basis The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. There are no key judgments which the tnjstees have made which have a significant effeLt on the accounts. The trtsstees do not consider that there are any sources of estimation uncertainty at.the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period. Doc ID.. f6ChJd633bec81265279fd516b7a85e5c1044517d
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2021 (continued) d Income Income is recognised when the charity has entitlement.to the funds. any performance conditions attached to the item(sl of income have been met, it is probable that thè income will be received and the amount can be. measured reliably. Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds. any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance of a provision of a specified Service 15 deferred until the crlteria for income recognition are met. e Donated services and facilities Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP {FRS 102), general volunteer time is not recognised. On CeIpt,.donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open m3rket- orresponding amount IS then recognised in expenditure in the period of receipt. f Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is nomially upon notification of the interest paid or payable by the Bank. Doc ID.. f6cd633beCe1265279rdsl6b7a8se5Cl0445l7d
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2021 (continued) g Fund accounting Unrestrirted funds are available to spend on attivitie5 that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided .at their discretion to set aside to use for a specific purpose. Restricted funds are donation5 which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. Expendlture and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party. it is probable that settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. i Operating leases Operating leases are leases in which the title to.the assets, and the risks and rewards of ownership, remain with the lessor. Rental tharges are charged on a straight line basis over the term of the lease. j Tangible fixed assets Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic live5 On a straight line basis a5 follows.. Fixtures and fittings 33% straight line Con)puter Equipment: 33% straight line k Debtors Trade and other debtors are recognised at the settlement amount due after any trade. discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. I Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. m Creditors and provlsions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provigions are normally recognised at their settlement amount after allowing for any trade discounts due.. io Ooc ID.. f6[633ceI2652T9rdsl6b7aB5e5C1044S17d
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2021 (continued) N Financial instruments The charity only has financial assets and finanoal liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at.transaction value and subsequently measured at their settlement value with the exception of bonk loans which are subsequently measured at amortised cost.Using the effertive interest method. O Pensions Employees of the charity are entitled to join the ch'arity's defined contrlbution workplace pension scheme. The charity's liability to the scheme is restricted to the rontributions disclosed in note 9, subject to the minimum legal requirement. Legal status of the charity .The charity is a company limited by guarantee registered in England and Wales and ha5 no Share capital. In the event of the charity being wound up. the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is 4lisclose(l on page l. Income from donations and legacies and core grants." Unrestrirted Restrirted Total 2021 Unrestritted Restritted. Total 2020 Donations 264 264 Total 264 264 Ooc ID.. 16Ck1d633bece1265279fd516b7a85e5¢1044517d
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2021 (continued) Income from charitable activities Unrestricted Restrirted Total 2021 Unrestricted Restricted Total 2020 Grants Grants 26,100 26,100 Greater Manchester Combined Authority Best Prattice Lead loo.000 loo.000 39,648 39.648 loo,000 39.648 139.648 26,100 26,100 Earned income Fees 12,689 12.689 8.438 8,438 12,689 12,689 8.438 8.438 Total 112,689 39.648 152,337 34,538 34.538 Fees and other income Unrestrirted Restricted 2021 Unrestricted Restricted 2020 Other income 109 109 109 109 109 Investment"income Unrestricted Restrirted 2021 2020 Income from bank deposits li li All of the'charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted. 12 Doc ID.. 160dd633bece1265279fd516b7a85e5c1044517
. Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2021 (continued) Analysis of expenditure on charltable actlv5tles Total 2021 Total 2020 Direct Costs Salaries Depreclation Insurance other staff costs Off4ce costs and general overhead5 Professional fees Travel and subsistence Advertising and marketing IT equipment and contraLts Governance costs Legal and professional Accountancy. other governan costs 69,856 150 889 25,772 150 253 725 1,381 1.057 8.700 499 7.857 20 9,890 1,000 900. 678 91,562 38,215 2021 2020 Restrlcted expenditure . Unrestricted expenditure 39,648 51.914 38,215 91,562 38,215 Net income/(expenditure} for the year Thi5 is stated after chargingl{crediting)'. 2021 2020 Depreciation Independent examiner's remuneration accountancy independent examination 150 150 500 500 450 450 13 tknc ID.. 16tkn*33bece1265279fd516b7a85e5¢1044517d
Citizens Advice Greater Manchester Limited Notes to the accounts for. the year ended 31 March 2021 (continued) Staff costs Staff costs.during the year were as follows: 2021 2020 Wages and salaries Social security costs Employers pension contribution5 Temporary staff and recruitment 59.209 (1.006) 25. 772 11.653 69.856 25.772 No employee has employee benefits in excess of £60.000 (2020: Nil). The average number of staff employed during the period was 3.4. The average full time equivalent number of staff employed during the pe.riod was2.4. The key management personnel of the charity comprise the trustees, and the project director. The total employee benefits of the key management personnel of the charity were £30,630. . Trustee remuneration and expenses, and related party transactlons Neither the trustees nor any persons connerted with them received any remuneration, reimbursed travel expense of £nil were paid during the year (2020: Nil)- Aggregate donations from relate(i parties were £nil (2020: £nil). There are no donations.trom related parties which are outside the normal course of business and no restrirted donations from related oarties. No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including.guarantees, during the year {2020: nil). 14 De¢10: ff£sjd633bel26S279rds16b738SeSc1O445I7d
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2021 (continued) 10 Government grants The government grants recognised in the accounts were a5 follows= 2021 2020 Greater Manchester Combined Authority loo.000 loo.000 There were no unfulfilled conditions and contingencies attaching to the grants. I I Corporation tax The charity Is exempt from tax on incorne and gains falling within Chapter 3 of Part 11 of the "Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. 12 Fixed assets: tsngible assets Fixtures & fittings Total Cost At..1 April 2020 Additions 450 450 At 31 March 2021 450 450 Depreciation At l April 2020 Charge for the year 300 150. 300 150 At 31 March 2021 450 450 Net book value At 31 March 2021 At 31 March 2020 150 150 15 DrK ID.. f6(X1d633bece1265279fd516b7a85e5c1044517d .
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2021 (continued) 13 Debtors 2021 2020 Amounts falling due within one year: Trade debtors and grants receivable Prepayments and accrued income 7.272 11,401 1, 943 4.918 18,673 6,861 ' 14 CredStors.' amounts falling due wlthin one year 2021 2020 Trade creditors Accruals 23.292. 1.000 490 900 24.292 1,39Q 15 Analysis of movements in restricted funds Balance at l April 2020 Balance at 31 March 2021 Income Expenditure Transfers Best Practice Lead - help to claim 39.648 (39.648) 39.648 139.648) Prevlous reporting period There were no restritted funds in the previou5 year The balances on restricted funds are all unexpended grants for the charity's projects. Transfers from restricted funds occur when capital items a purchased and this satisfies the restriction on the funding. 16 Ckx ID.. f61N1d633be¢e1265279fd516b7a85e5c1044517d
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2021 (continued) 16 Analysis of movement Fn unrestricted funds Balance at l April 2020 Asat31 March 2021 Income Expenditure Transfers General fund 19,529 112.961 (51.914) 80.576 19.529 112.961 (51.914) 80,576 Previous reporting period 8alance at l April 2019 Asat31 March 2020 Income Expenditure Transfers General fund 23.086 34.658 (38.215) 19.529 23,086 34.658 (38,215) 19,529 17 Analysis of net assets between funds General Designated R¢strirted fund funds funds Total Tangible fixed assets Net current a55ets/{liabilities) 80.576 80,576 Total 80,576 80,576 18 Lease commitments The charity had the following tommitments under non-caneellable operating leases: Land and buildings 2021 2020 Equipment 2021 2020 Leases expiring in- One year Two to five years 17 ID.. f60dds33bece1265279fd516b7885e1044sl7