Company registered number 10790017
Registered charity number 1176699
Citizens Advice Greater Manchester Limited
.Financial Statements
for the year ended 31 Marcfv 2023
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Citizens Advice Greater Manchester Limited
Report of the Trustee Board for the year ended 31 March 2023
The Trustee Board presents its report and unaudited financial statements for the year ended 31 March
2023.
Reference and Administrative Information
Charity name
Citizens Advice Greater Manchester Llmited
Charity Registration Number
1176699
Company Registration Number
10790017
Registered Office
Langworthy Cornerstone
451 Liverpool Street
Salford
Greater Manchester
M6 5QQ
Trustee Board
Peter Allen
Michael Walker
Brenda Warrington
Phil Aspden
Maxine Wright
Mike Wolfe
Beverly D'Alessio
Rebeccaa Lyon
Alan Ferns
Fiona McNair
Jane McGarry
Norman Mackie
Annette Clowes
Sue knghtup
appointed 21 June 2023
appointed l Marth 2023.
resigned 28 September 2022
resigned l March 2023
resigned 30 June 2022
Executive Leadership Team (ELT)
Rachel Howley
Director. resigned with effect from 26 December 2023
Bankers
Santander Corporate. Commercial and Business Banking
Bridle Road
Boolle
Merseyside
L30 4GB
Independent Examiner
Paul Cowham MA FCA DChA
Green Fish Resource Centre
46 50 Oldham Street
Manchester
M4 ILE
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Citizens Advice Greater Manchester Limited
Report of the Trustee Board
for the year ended 31 March 2023
structurep 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.
Objectives and activities
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, slckness
and distress in particular, but without limitation for the benefit of the cornmunity. in Greater
Manchester surrounding areas.
In partnership with our member local Citizens Advice services. 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 affect people's lives.
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 world.
Our work will continue to help people in Greater Manchester live independent lives by providing advice
on areas such as debt, housing, health and social care, crime and anti-social behaviour and
ernployment.
By addressing these challenges and giving people access to the right support and information, we can
create stronger and beiter-connetted communities. reduce demand on public services across thé
region, and bring money to the local economy in the fomi of welfare and external funding for our
services.
Citizens Advice Greater Manchester has been born from a partnership agreement between the local
Citizens Advice services 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
thallenges, while our local networks and community infrastructure means that we are ideally placed to
deliver services direttly 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 arbd results that will make the biggest impart. while also achieving the financial
efficiency that devolution promises to bring.
Achievements and performance in 2022-2Q23
Across all Greater Manchester Citizens Advice services. our staff volunteers and Trustees continued to
adapt to the repercussions of the Pandemic and it5 impact on how we deliver services to better meet
our client's evolving needs.
This year also saw our services responding to the disastrous economic challenges the cost of living
crisi5 presented our clients. More than ever it was imperative that collertively we were there for our
clients when they needed us most.
One way we achieved this included Citizens Advice services across Greater Manchester joining together
to consolidate our Comms and Campaign work to lobby on behalf of our clients and effect the changes
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needed to make'our society a fairer one.
This work was driven by the creation of our Citizens Advice Greater Manchester manifesto.. "Justice In
A Crisis- that highlighted the change5 we feel must to be adopted to prevent our clients coping with
devasting hardships.
We very much hope to build on this effort going forward as the desperate issues our clients pre facing
are set to continue.
CAGM Out Of Hours Service:
We continued to deliver our pioneering Out Of Hours Service that was established through funded
received from 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 kndustry innovators Twilio our digital ènd telephone service is available
6pm - 9pm 7 days a week via our Helpline, as well as 2417 accessible. indusive advice via What's App
which is proving to be the most popular way people access the service.
Key Statistics:
The 7 local citizens advice offices across all 10 Greater Manchester boroughs continued to work
collaboratively supported 78,482 clients with 356,643 issues.
Benefits and Tax Credits was the most sought after area of advice with 84, 172 benefit issues dealt
with and 27,552 issues related to Personal Independent Payments.
Our evidence shows that clients oftén present with a 'cluster' of issue5, For example clients needing
advice in benefits and employment {35.303 clients) also had debt {4,012 clients) and housing (2,325
clients) issues
all of which have an adverse impatt on financial wellbeing.
48% of our clients were either disabled or have long term health conditions.
27010 disclosed a rnental health problern.
26010 disclosed a physical impairnient
57010 were female and 430h were male.
During this period we gained over £42.4 million of income for our clients in Greater Manchester, had
over £3.4 million of debts written off and rescheduled repayments of just over £1 million.
More importantly for our clients, resolving these prartical problems transformed their lives.
Citizens Advice has proudly 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 £175.017 (2022.. £162.730).
Expenditure on charitèble activities was £133,601 {2022-. £202.902).
A surplus of £41,416 (2022.. defiut £40, 172) resulted in the year.
At 31st March 2023, total fund balances were £81,820, of which £43.829 were unrestricled and £37,991.
were restricted (2022.. £40,404 and £nil respectively).
Reserves policy
The trustees believe we should keep financial reserves in order to ensure that the charity can continue
to operate effective.ly 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 minimum Reserves of 3 months operating costs. As at
31 March 2023, our Unrestricted funds excluding Fixed Assets (Free Reserves,) were É43,829 12022..
£40.4041 equating to approximately 4.5 months of total operating expenditure based on actual
expenditure in 2022123.
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Citizens Advice Greater Manchester Limited
Report of the Trustee Board
for the year ended 31 March 2023
statement of Trustee Board responsibilities
The Trustee Board is responsible for preparing the Report of the Trustee Board and the financi31
statements in accordance with applicable low and regulations.
Company law requires the Trustee Board to prepare financial statements for each financial year. Under
- that law the Trustee Board has elected to prepare the financial statements in accordance with the
Financial Reporting Standard for Smaller Entities (effertive April 2008) (United Kingdom Generally
Accepted Accounting Practice app.licable 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:
select suitable accounting policies 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, subject to any mat¢rial
departures disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless It is inappropriate to presume
that the charitable company will continue in busines5.
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 time the financial position of the
charitable company and to enable it to ensure that the financial statements comply with the Companies
Act 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 directors for the purposes of company 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 Prattl￿. Accounting
and Reporting by Charities (issued in March 2005) and in accordance with the provisions applicable to
companies subject to the small companies, regime of the Companies Att 2006.
Approved by the Trustee Board and signed on its behalf by:
Mike Wolfe, Chair
15112.2023
Oate
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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 2023.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its dirertors for the purposes of company law) you
re responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act,).
Having satisffied myself that the accounts of the Cofflpany 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'5 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
section 145{51 {b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confimi that no matters have come to my attention in connection
with the examinètion giving me cause to believe..
l. accounting records were nDt kept in respert of the Company as required by sertion 386 of
the 2006 Act,. or
2. the accounts do not accord with those records: Dr
3. the accounts do not comply with the accounting. requirements of settion 396 of the 2006 Art
other than any requirement that the accounts give a 'true and fair view which 15 not a matter
considered as part of an independent examination- or
4. the accounts have not been prepared in accordance with the methods and principles of the
statement of Recommended Prartice for accounting and reporting by charities [applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
pplicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have corne across no other matter5 in connection with the exarnination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Pa4d 60￿A0*
Paul Cowharn FCA DChA
Green Fish Resource Centre
46 - .50 Oldham Street
Manchester
M4 ILE
15 December
2023
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Citizens Advice Greater Manchester Limited
Statément of Financial Activities
(including Income and Expenditure account)
for the year ended 31 March 2023
Unrestrirted
fund5
Restricted
funds
.Total funds
2023
Total funds
2022
Income.
Donations and legacies
209
Charttable attivities
23,143
151.874
175.017
162,515
Fees and other incom¢
Investments
Total Income
23,143
151,874
175,017
162,730
Expenditure
Raising funds
Charitable activitie5
19.718
113,883
133,601
202,902
Total expendlture
19.718
113,883
133,601
202,902
Net income/(expendlture) for the
year
3,425
37,991
41.416
(40.172)
Transfer between funds
Net movement In funds for the year
3.425
37.991
41,416
(40,172)
Reconciliation of funds
Total funds brought forward
40,404
40,404
80,576
Total funds carrled forward
43,829
37.991
81,820
40,404
The statement of financial activities includes all gains and losses recognised in the year.
All incame and expenditure derive from continuing activities.
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Citizens Advice Greater Manchester Limited
Company number 10790017
Balance sheet.as at 31 March 2023
Note
2023
2022
Flxed assets
Tangible assets
li
Total fixed assets
Current assets
Debtors
Cash at bank and in hand
12
10.723
83.250
15,503
59.751
Total current assets
93,973
75,254
Liabilities
Creditors: amounts falling
due in less than one year
13
(12,153)
(34,850)
Net current assets
81,820
40.404
Total assets less current liabilities
81.820
40,404
Net assets
81.820
40,404
Funds of the charity
Restricted income fund5
Unrestricted income funds
14
37,991
. 43.829
15
40,404
Total charity funds
81.820
40.404
For the year in question, the company was entitled to exemption from an audit under section 477 of
the Companies Act 2006 relatlng 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 sertion 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accountsng 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 fomi part of these accounts.
Approved by the trustees on
6 Dec¢mbpr.23
and signed on their behalf by:
Mike Wolfe
chair
ame
' Signature
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Citizens Advice Greater Manchester Limited
Notes to the accounts for the year ended 31 March 2023 (continued)
Accountlng policies
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in
the preparation of the financial statements are as follows-
a Basis of preparation
The ffinancial statement5 have been prepared in accordan￿ 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 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 Companie5 Act 2006.
Citizens Advice Greater Manchester Limited meets the definition of a public benefit entity under
FRS102. Assets and liabtlities ore initially recognised at historical cost or transaction value
unless otherwise stated in the relevant accounting policy note.
b Recondliation wbth previous Generally Accepted Ateounting Prartice
In preparing the accounts. the trustees have considered whether in applying the accounting
policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative
items was req(Jired. No such restatement was required.
¢ Preparation of the accounts on a going concern basis
The trustees consider that there are no. material uncertainties about the charitable tompany's
bility to continue as a going concern.
There are no key judgments which the trustees have made which have a significant effect on the
ccounl5.
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.
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Citizens Advice Greater Manchester Limited
Notes to the accounts for the year ended 31 March 2023 (continued)
d Income
Income is recognised when the charity has entitlernent to the funds. any performance conditions.
ttached to the item(s) of income have been met. il is probable that the 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 hos entitlement to the funds. any perfomiance conditions attached
to the grants have been met, it is probable that the income will be received and the amount can
be measurèd reliably and is not deferred.
Income received in advance of a pmvision of a specified service is deferred until the criteria for
income recognition are met.
e Donated servlces and facllities
Donated profe55ional 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 receipt, 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 market; a
carresDondino amount is then recoanised in exoenditure in the oeriod of receiot.
f Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the charity; thi5 is normally upon notificotion of the interest pahd or payable by the
Bank.
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Citizens Advice Greater Manchester Limited
Notes tckthe accounts for the year ended 31 March 2023 (continued)
g Fund accounting
Unrestricted funds are available to spend on activities 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 115e for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular
reas 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 constructivé obligation to make a payme-nt 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 attivity for which the expenditure was
incurred.
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 ffittings
33010 Straight line
Computer Equipment:
330/0 Straight line
k Debtors
Trade and other debtors are recognised at the settlement amount due after any tra'de 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 terni highly Ilquid investments with a
short maturity of three months or le55 frorn the date of acquisition or opening of the deposit or
similar account.
m Credltors and provislons
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 ènd 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
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Citizens Advice Greater Manchester Limited
Notes to the accounts for the year ended 31 March 2023 (continued)
N Financial instruments
The charity only has financial assets and.financial liabilitles 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
5ybsequently measured at amortised cost using the effective interest method.
O Pension5
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 respect of the guarantee is
limited to £1 per member of the charity. The registered office address Is disclosed on page l.
Income from donations and legacies and core grants
Unrestricted Restricted Total 2023 Unrestricted Restricted
Total 2022
Donations
209
209
Total
209
209
li
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Citizens Advice Greater Manchester Limited
Notes to the accounts for thè year ended 31 March 2023 (continued)
Income from charitablt activities
Unrestricted Restrirted Total 2023 Unrestricted Restrirted
Total 2022
Grants
I ne tSig Lite
Company
Klckstart trainee
income- DWP
IOGM
Greater
Manchester
Combined
Authority
Citizens Addvice
Bolton
Citizens Advice
Manchester
Citizens Advice
Salford
Citizens Advice
SOFiT
National Citizens
Advice
Best Practice Lead
81.000
81,000
3.672
30,521
10,000
34.195
10,000
99,006
99,006
20.000
20.000
6.898
6,898
6,898
6.898
4.139
4.139
12.416
12,416
Is,000
15,000
39.980
39,980
18,672
151.874
170,546
20.000
138.986
158,986
Earned income
Fees - Refernet
Regional Service
4,471
4.471
3.529
3.529
4,471
4.471
3,529
3,529
Total
23,143
151,874
175.017
23.529 .
138.986
162.515
Investment income
Unrestricted Restricted
2023
2022
If)come from bank deposits
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 2023 (continued)
Analysls of expenditure on charitable activities
Total 2023 Total 2022
Direct Costs
S"alaries
Management recharge
Depreciation
Insurance
Other staY tosts
Office costs and general overhead5
Portner payments
Professional fees
Rent
Reference materials/subscriptions
Advertising and marketing
rr equipment and contracts
Governance costs
Accountoncy
Other governance costs
60,178
101,265
3.505
870
236
812
62,377
5,227
896
192
1.917
77.600
7.769
611
6.484
2.299
394
1,186
1.000
208
1.000
477
133.601
.202,902
2023
2022
Restricted expenditu
Unrestricted expenditure
113,883
19,718
138,986
63.916
133,601
202.902
Net income/ (expenditure) for the year
This is stated after tharging/(creditingl:
2023
2022
Depreciat50n
Independent exarniner'5 remuneration
accovnlancy
inéependent examination
500
500
500
500
13
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Citizens Advice Greater Manchester Limited
Notes to the accounts for the year ended 31 March 2023 (continued)
. Staff costs
Staff costs during the year were as follows:
2023
2022
Wages and salaries
Social security costs
Employers pension contributions
Temporary staff and recruitment
Redundancy pay .
59.953
98,105
1.963
411
225
786
60,178
101.265
No ernployee has employee benefits in excess of £60,000 {2022: Nil).
The average number of staff employed during the period was 5 (2021: 6.3)-
The average full time equivalent number of staff employed during the period was 2.3 12022.. 3.8).
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 £29,601 (2022..
£29,505).
Trustee'remuneration and expenses. and related party transactions
Neither the trustee5 nor any person5 tonnected with them received any remuneration, reimbursed
travel expense of £nil were paid during the year (2022: Nil)-
Aggregate donations from related parties were £nil (2022= £nil).
There are no donations from related parties which are outside the nomial course of business and no.
restricted donations from related Darties.
No tnjstee or other person related to the charity had any personal interest In any contratt or
transaction entered into by the charity, includino guarantees. during the year (2022.. nil).
14
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Citizens Advice Greater Manchester Limited
Notes to the accounts for the year ended 31 March 2023 (continued)
Government grants
The government grants recognised in the accounts were as follows:
2023
2022
Greater Manchester Combined Authority
20.000
20,000
There were no unfulfilled conditions and contingencies attaching to the grants.
10 Corporation tax
The charity is exernpt from tax on income and gains falling within Chapter 3 of Part 11 of the
Corporation Tax Art 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the
extent that these are applied to its charitable objets. No tax.charges have arisen in the charity.
11 Fixed assets: tangible assets
Fixtures &
fittings
Total
Cost
At l April 2022
Additions
450
450
At 31 March 2023
450
450
Depreciation
At l April 2022
Charge for the year
450
450
At 31 March 2023
450
450
Net book value
At 31 March 2023
At 31 March 2022
15
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Citizens Advice Greater Manchester Limited
Notes to the accounts for the year ended 31 March 2023 (continued)
12 Debtors
2023
2022
Amounts falling due within orne year-
Trade debtors and grants receivable
Prepayments and accrued Income
5,884
4.839
6, 700
8.803
10,723
15.503
13 Creditors: amounts falling due within one year
2023
2022
Trade creditors
Atcruals
Deferred income
3.153
9,000
28,593
1,786
4,471
12,153
34,850
14 Analysis of movements in restricted funds
Balance at
l April
2022
Balance at
31 March
2023
Income
Expenditure Transfers
Kickstart trainee income - DWP
Big Life Company
IOGM
Local Citizens Advice offices
30,523
81.000
10,000
30,351
{30.523)
{43,009)
{io,000)
{30,351)
37,991
151,874
(113,883)
37,991
Previous
reporting
period
Balance at
l April
2021
Balance at
31 March
2022
Income
Expenditure
Transfers
Kickstart trainee income - DWP
Best Practice Lead
99.006
39,980
{99,006)
(39,980)
Total
138,986
(138,986)
The balances on restricted 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
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Citizens Advice Greater Manchester Limited
Notes to the accounts for the year ended 31 March 2023 (continued)
15 "Analysis of movement in unrestrirted funds
Balan
at l April
2022
Asat31
March 2023
Income
Expenditure Transfers
General fund
40.404
23.143
(19.718)
43,829
40,404
23.143
{19,718)
43,829
Previous
reporting
period
Balance
at l April
2021
Asat31
March 2022
Income
Eypenditure
Transfe
General fund
80,576
23, 744
(63,916)
40,404
80,576
23, 744
(63,916)
40,404
16 Analysis of net assets between funds
General Designated Restrirted
fijnd
funds
funds
Total
T"angible fixed assets
Net current assetsl(liabilities)
43,829
37,991
81,820
Total
43,829
37,991
81,820
17 Lease commitments
The charity had the following commitments under non-cancellable operating leases..
Land and buildings
2023
2022
Equipment
2023
2022
Leases expiring in..
One year
Two to five yeor5
17
ID: d9780449b5686654b5394ad)910efe3b81406506