Company registered number 10790017
Reglstered charity number 117.6699
Citizens Advice Greater Manchester Limited
Financial Statements
for the year ended 31 March 2021
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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
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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 Se￿Ice$ 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
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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.
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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
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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.....................
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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.-
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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
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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.
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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.
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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
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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
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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
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. 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
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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
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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
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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
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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
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