Company registered number 10790017 Registered charlty number 1176699 Citizens Advice Greater Manchester. Limited Financial Statements for the year ended 31 March 2022 •A810261Q' 2111212022 COMPANIES HOUSE A16 *357 . Doc ID.. 656961¢Ja4ed9c9575390ef6626a4b385fD8a9516
Citizens Advice Greater Manchester Limited Report of the Trustee Board for the year ended 31 March 2022 The Trustee Board presents its report and unaudited financial statements for the year ended 31 March 2022. Reference and Administrative Information Charity name Citizens Advice Greater Manchester Limited Charity Registration Number 1176699 Company Registration Number 10790017 Registered Office Langworthy Comerstone 451 kn"verpool Street Salford Greater Manchester M6 5QQ Trustee Board Phil Aspden Maxine Wright Mike Wolfe Bevedy D'Alessio Rebeccaa Lyon Alan Ferns Alison Haynes (resigned.July 2021") Fiona McNair Jane McGarry Peter Sutcliffe (resigned January 2022) Norman Mèckie Annette Clowes Sue Lightup Executive Leadership Team (ELT) Rachel Howley Director Bankers Santander Corporate. Commercial and Business Banking Bridle Road Bootle Merseyside L30 4GB Independent Examiner P4iuI Cowham MA FCA DChA Green Fish Resource Centre 46 - 50 Oldham Street Manchester M4 ILE Doc10.. 656961da4ed9c8S75390ef6626a4b385fo8a9516
Citizens Advice Greater Manchester Limited Report of the Trustee Board for the year ended 31 March 2022 Strurturei 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 mitigate those risks. Objectlves and actlvities The Charity's objects are to promote any charitable purpose for the health and benefit by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress in particular, but without limitation for the benefit of the community in Greater Manchester surrounding areas. In partnership with our member local Citizens Advice service5. Citizens Advice Greater Manchester provides free, independent, confidential and impartial advice to everyone on their nghts and responsibilities. Our aim is to.. Provide the advice people need for the problems they face. Improve the policies and prartices that affect people's lives. Citizens Advice Greater Manchester will continue to focu5 on delivering the best P055ible outcomes to support the policies and campaigns that will turn our oty region into one of the bèst in the. world. Our work will continue to help people in Greater Manthester live independent lives by providing advice on areas such as debt, housing. health and social care. crime and anti-50cial behavioLJr and employment. By addre55ing these challenges and giving people access to the right support and infomiation, we can create stronger and better-connerted communitie5. reduce demand on public seNices across the region, and bring money to the local economy in the form of welfare and extemal funding for our services. Citizens Advice Greater Manchester has been bom from a partnership agreement betV4een the local Citizens Advice service5 working in communities across the 10 Greater Manchester boroughs. .By.working collaborativelyi our teams will pool resources and expertise to tackle the region'5 biggest challenges," while our local networks and community infrastructure means that we.are ideally placed to deliver services dirertly to all residents who need them in the way that 5UItS them. Citizens Advice Greater Manchester stands ready to work with our partners acro55 the city region to deliver services and re5uItS that will make the biggest impact, while also achieving the financial effficiency that devol(Jtion promises to bring. Achievement5 and perforrnan in 2021-2022 As we emerged frorn almost 2 years of enduring the Covid-19 Pandemic. all of our services. our staff and our volunteers strived to adapt to the repercussions of the pandemic and its impatt on how we deliver our services. This was done in conjunrtion with preparing for the challenges of the Cost of Living crisis to ensure we were there for our clients when they needed us m05t. Thi5 included Citizens Advice services acr055 Greater Manchester joining together to consolidate our ampaign work to lobby on behalf of our clients and effett the changes needed to make'our society a". fairer one. ID." 656961¢Ja4ed*9575390e(6626a4b3851b8a9516
CAGM Out Of Hours Service: We continued to deliver our pioneering Out Of Hours service.that was funded through partnership with Greater Manchester Combined Authority and the GM Mayor. This is still the only advice service operating out of hours across Greater Manchester delivering accessible advice 2417 on Debt, Benefits. Housing and Employment to all Greater Manchester residents. Through our partnership with industry innovators Twilio our digital and telephone seryice is available 6pm - 9pm 7 days a week via our Helpline, as well as 2417 accessible, inclusive advice via What's App and Facebook Messenger. Key Statistlcs: The 7 local citizens advice offices acr055 all 10 Greater Manchester boroughs continued to work collaboratively 5UPPOrted over 60.000 clients with over 300.000 issues. Benefits and Tax Credits was the most sought after area of advice with 35,000 issues of making a claim for benefits and 26,000 related to Personal Independent Payments. Our evidence shows that clients with issues around benefits and employment (25,562 issues) also had debt (50,920 issues) and housing {26.490 i55ues1 all of which have an adverse impact on financial wellbeing. 470/0 of our clients were either disabled or have long term health conditions. 28Vo disclosed a mental health problem. 250/0 disclosed a physical impairment 57010 were female and 43Vo were male. During this period we gained over £44.4 million of income for our clients in Greater Manchester, had over £9.4 million of debts written off and rescheduled repayments of just under £1 million. More importantly for our clients, resolving.these prartical problem5 transformed their lives. Cltizens Advice has proudly served the people of Greater Manchester for 80 year5. Financial. review Desplte a challenging funding environment. we have increased our level of funding. Incoming resources in the year were £162,730 (2021.. £152.609). Expenditure has similarly increased, spending'£202,902 (2021: £91.562 in support of our charitable objertive5. A deficit of £40, 172 {2021: surplus £61.047)' resulted in the year. At 31st March 2022 total fund balances were £40,172 {2021.. £80,576) which were unrestrirted. Reserves policy The trustees believe we should keep financial reserves in order to ensu that the charity carb Continue to operate effectively and deliver the objects of the charity in the èvent of unforeseen and potentially damaging circumstances arising. Trustees consider that it is prudent to set aside minimum Reserves of 3 months operating costs. As at 31 March 2022 our Unrestricted funds excluding Fixed Assets {'Free Reserves,) were £40, 172 .(202 1.. £80,576) equating to 4.9 months of totsl operating expenditure based on the budget for the year 2022123. Lknc ID: 656961da4ed9c9575390ef6626a4b385fb8a9516
Citizens Advice Greater Manchester Limited Report of the Trustee Board for the year ended 31 March 2022 Statement of Trustee Board responsibilities The Trustee Board is responsible for preparing the Report of the Trustee Board and the financial statements in accordance with applicable law and regulab"ons. Company law requifes 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 (effettive 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 policies and then apply them consistentlyi observe the methods and principles in the Charitie5 SORP. make judgments and accounting""estimates that are reasonable and prudent,. state whether applicable UK Accounting Standard5 have been followed, subject to any material departures disc105ed and explained in the financial statements- prepare the financial statements on the going conrn basis unless it 15 inappropriate to presume that the charitable company will continue in business. The Trustee Board is responsible for keeping adequate accounting records that are sufficient to show and explain the'charitable company's transactions and disclose at any tiffle the financial position of the charitable company and to enable it to ensure that the financial statement5 comply with the Companies Att 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Members of the Trustee Board. who are dirertor5 for the purposes of company law. and trustees for the purposes of charity law, who seNed during the year and up to the date ofthis report are set out on page This report.has been prepared iri accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charitie5 {i55ued in March 2005) and in accordance with the provisions applicable to companies subject to the small companies. regime of the Companies Act 2006. Approved by the Trustee Board and signed on its behalf by: Mike Wolfe, Chair 1211412022 Date Ooc10'. 656961da4ed9c8575390ef6626a4b3851b8a9516
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 2022. Responsibilities and basis of report As the charity's trustees of the Company {and also its dirertors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Att 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Cornpany are not required to be audited under Part 16 of the 2006 Att 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 20 11 ('the 2011 Act,). In arrying out my examination I have followed the Directions given by the Charity Commission under settion 145(51 {bl of the 20 1 l Act. Independent examiner's Statement I have completed my examination. I confirm 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 respect of the Company as required by 5ertion 386 of the 2006 Act; or 2. the accounts do not accord with those record5. or 3. the accounts do not comply Nitith the accounting requirements of 5ertion 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view which is not a matter considered a5 part of an independent exarnination- or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to cFTrarities preparing their accounts in accordance vlith the Financial Reporting Standard applicable in the UK and Republic of Ireland"(FRS 102)1- I have no concerns and have come across no other matters in connettion 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 Cowham FCA DChA Green Fish Resource Centre 46 - 50 Oldham Street Manchester M4 ILE 1211412WI2 Date...................... tkclo". 656961da4ed9c9s753kf662684b38sfb839S16
Citizens Advice Greater Manchester knmited statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2022 Unrestrirted funds Restricted funds Total funds 2022 Total funds. 2021 Income. Donation5 and legaaes 209 .209 264 Charitable. artivities 23,529 138,986 162.515 152,337 Fees and other income Investments Total income 23.744 138.986 162,730 152,609 Expenditure Raising funds Charitable activities 63,916 138.986 202.902 91,562 Total expenditure 63.916 138.986 202,902 91.562 Net incorne/(expenditure) for the year (40,172) (40.172) 61,047 Transfer between funds Net movement in funds for the year. (40.172) (40,172) 61,047 Reconciliation of funds Total funds brought forward 80,576 80,576 19,529 Total funds carried forward 40,404 40.404 80.576 The statement of financial activities include5 all gains and 1055e5 recognised in the year. All income and expenditure derive from continuing activities. DrK10.. 6s6961da4ed9cg5753ef6626l4b385fo8a95}e
Citizens Advice Greater Manchester Limited Company number 10790017 Balance sheet as at 31 March 2022 Note 2022 2021 Flxed assets Tangible assets 12 Total fixed assets Current assets Debtors Cash at bank and in hand 13 15,503 59,751 18,673 86,195 Total current assets 75,254 104.868 Liabilities Creditors.. amounts falling due in less than one year 14 (34,850) (24,292) Net current assets 40,404 80.576 Total assets less current liabilitie5 40.404 80,576 Net assets 40,404 80,576 Funds of the charity Restricted income funds Unrestricted income funds 15 16 40,404 80,576 Total charity funds 40,404 80,576 .For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Att 2006 relating to small companies. Directors, 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 dirertors acknowledge their responsibilities for complying with the requirements of the Act with respert 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 Companie5 Act .2006 and are for circulation to members of the company. The notes on pages 8 to 17 fom) part of these accounts. 12114120Z2 Approved by the trustees on and signed on their behalf by.. Name Mike Wowe Name Signature Signature ID: 65696lda4ed9c95753)ef6626a4b3851b8a9516
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2022 (continued) Accounting policies The principal accounting policies adopted. judgments and key sour5 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 Reporting 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 1021 (effective l Jhnuary 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 Mited meets the definition of a public benefit entity under FR5102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. .b Reconciliation with previous Generally Accepted Accountin9 Practice In preparing the accounts, the trustees have considered wheth'er in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. No such restatement was required. c Preparation of the accounts on a going concern 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 tfustees have made which have a significant effett on the accounts. The trustees 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. Dcc SD: 656961da4ed9c9575390ef6626a4b385fb8a9516
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2022 (continued) d Income Income is recognised when the charity has entitlement to the funds. any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliablv. Incorne 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 meL it is probable that the income will be received and the amount can be meaSUd reliably and 15 not deferred. Income received in advance of a provision of a specified Service 15 deferred until the criteria 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 IFRS 102), general volunteer time is not recognised. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the tmount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market. corresponding amount is then recognised in expenditure in the period of"receipt. f Interest Veceivable 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 poid or payable by the Bank. ID: &56961da4ed9e95753e[6626a4b3a5fts889516
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended. 31 March 2022 (continued) g Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated fund5 are unrestrirted funds of the charity which the tnjstees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations 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. h Expenditure 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. IrCOverable VAT is charged as a c05t against the artivity for which the expenditure wa5 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 charges 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 lives on a straight line basis as follows- Fixtures and fittings 330k straight line Computer Equipment: 33010 straight linè 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 provisions, Creditors and provisions are recognised where the charity ha5 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 provisions are normally recognised at their settlement amount after allowing for any trade discounts due. io tknc ID.. 656961da4ed9c957539(*f6626a4b3851b8a9516
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2022 (continued) N Financial instruments The charity only has financial assets and financial 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 bank loans which are subsequently measured at amortised cost using the effertive interest method. O Pensions Employees of the charity are entitled to join the charity's defined contribution workplace pension scheme. The charity's liability to the scheme is restricted to the contributions 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 has no share capital. In the event of the charity being wound up, the liability in re5pert of the guarantee is limited to £1 per member of'the charity. The registered office address is dlsclosed on page I". Income from donatlons and legacles and core grants Unrestricted Restricted Total 2022 Unrestrirted Restricted Total 2021 Donations 209 209 264 264 Total 209 209 264 264 li Doc10.. 6%%1da4ed9c95753eI6626a4b3e5fb889s16
Citizens Advice Greater Manchester Limited Notes to the accountg for the year ended 31 March 2022 (continued) Income from charitable acttvities Unrestricted Restricted Total 2022 Unrestritted Restricted Total 2021 Grants Kickstart trainee income - DWP 99.006 . 99.006 Greater Manchester Combined Authority Best Prartice Lead 20,000 20.000 39,980 loo.000 loo,000 39,648 39.980 39,648 20,000 138.986 158.986 loo,000 39,648. 139.648 Earned income Fees - Refemet Regional Service 3.529 3.529 12,689 12,689 3,529 3.529 12.689 12,689 Total 23.529 138,986 162,515 112,689 39,648 152,337 Fees and other income Unrestricted Restn"cted 2022 Unrestricted Restricted 2021 Other income Investment income Unrestricted Restricted 2022 2021 Incothe from bank.deposits All of the.charity's investment. income arises from money held in interest bearing deposit accounts. All investment income is unrestrirted. 12 D(K ID.. 656961da4ed9c9575390ef6626a4b3851b8a9518
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2022 (continued) Analysis of expenditure on charitable activities Total 2022 Total 2021 'Direct costs Salaries Management recharge Depreciation Insurance Other staff costs Office costs and general overheads Partner tiayments Professional fees Rent Referen materials/svbscription5 Advertising and marketing IT equipment and contrarts -Governance costs Accountancy other governance costs 101.265 3,505 69,856 150 889 896 192 1,917 77.600 7,769 611 6.484 1.057 8,700 20 9.890 1,186 1,000 477 1,000 202,902 91,562 2022 2021 Restricted expenditure Unrestritted expenditure 138,986 63.916 . 39.648 51.914 202.902 91.562 Net Income/(expenditure) for the year This is stated after charging/(crediting)'. 2022 2021 Depreciation Independent examiner's remunerab.on accountancy independent examination 150 500 500 500 13 IO.. F)s6%1da4ed5753)efGS26?4b38srO8a9S76 '
Citizens Advice Greater manCester Limited Notes to the accounts for the year ended 31 March 2022 (continued) staff costs staff costs during the year were as follows- 2022 2021 Wages and salaries Social security costs Employers pension contributions Temporary staff and recruitment Redundancy pay 98.105 1.963 411 59.209 (1,006) 11.653 786 101.265 69,856 No employee has employee benefits in excess of £60,000 (2021: Nil). The average number of staff employed during the period was 6.3 (2021.. 3.4). The average full time equivalent number of staff employed during the period was 3.8 (202.1: 2.4). 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 £29,505 (2021.. £30.630). Trustee remuneratlon and expenses, and related party transactions Neither the trustees nor any persons connetted with them received any remuneration, reimbursed travel expense of £nil were paid during the year (2021.. Nil). Aggregate donations from related parties were £nil (2021: £nil). There are no donations from related parties which are outside the nom)al course of business and no restricted donations from related Darties. No trustee or other person related to the charity had any personal interest in any contract or trar*saction entered int.o by the charity, including guarantees. during the year (2021.. nil). 14 ID.. 65696]da49c9S7539Oef662684b38sftj8a9s16
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2022 (continued) 10 Government grants The government grants recognised in the accounts were as follows: 2022 2021 Greater Manchester Combined Authority 20.000 loo,000 20,000 loo,000 There were no unfulfilled conditions and contingencies attaching to the grants. 11 Corporation tax The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Art 1992 to th.e extent that these are applied to its charitable objects. No tax charge5 have arisen in the charity. 12 Fixed a55et$: tangible assets Fixtures & fittings Total Cost At l April 2021 Additions 450 450 At 31 March 2022 450 450 Depreciation At l April 2021 Charge for the year 450 450 At 31 March 2022 450 450 Net book value At 31 March 2022 At 31 March 2021 15 Doc ID.. 65696lda4edg5753gOef6626a4b385Ib8a9s16
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2022 (continued) 13 Debtors 2022 2021 Amounts falling due withln one year.. Trade debtors and grants receivable Prepayments and qccrued income 6.700 8,803 7,272 11,401 15,503 18.673 14.. Creditors: amounts falling due within one year 2022 2021 Trade creditors Accruals Deferred income 28,593 1,786 4.471 23,292 1,000 34,850 24.292 IS .Analysis of movements in restricted funds Balance at l April 2021 Balance at 31 March 2022 Income Expenditure Transfers Kickstart trainee income - DWP Best Prartice.Lead 99,006 39.980 (99,006) (39,980) 138.986 (138.986) Prevlous reporting period Balance ot l Apnl 2020 Balance at 31 March 2021 Income Expenditure Transfet5 Best Practice Lead - help to claim 39.648 (39.648) Total 39.648 (39.648) The balancès on restrirted funds are all unexpended grants for the charity's projects. Transfers from restricted. funds occur when capital items are purchased and this satisfies the restriction on the funding. -16 D(K ID: 656961da4ed9(957539iéie626a4b385fD8a9516
Citizens Advice Greater Manchester Limited Notes to the accounts for the year ended 31 March 2022 (continued) 16 Analysls of movement in unrestrlcted funds Balance at l April 2021 Asat31 March 2022 Income Expenditure Transfers General fund 80,576 23,744 (63,916) 40,404 80.576 23.744 (63,916) 40,404 Previous reporting period Balance. at l Apr71 2020 Asat31 March 2021 Income ' Expenditure Transfer5 General fund 19,529 112,961 (51,914) 80.576 19,529 112,961 (51,914) 80,576 17 Analysis.of net assets between funds General Designated Restricted fund funds funds Total Tangible fixed assets Net current assetsl(liabilitiesl 40.404 40,404 Total 40,404 40,404 18 Lease commitments The charity had the followihg commitments under non-cancellable operating leases: Land and buildings 2022 2021 Equipment" 2022 2021 Lea*5 expiring in: One year Two to five years 17 DrK ID: 65184ed9LS67S390efe62684b38Sfb8a9s16