2023-09-30-accounts

			Page
Report ofthe Chair
Report ofthe Trustees		2	to	22
Report ofthe Independent	Auditors	23	to	25
Statement ofFinancial Activities
Balance Sheet			27
Cash Flow Statement			28
Notes to the Cash Flow Statement			29
Notes to the Financial Statements		30	to	44

					2023	2022
			Unrestricted	Restricted	Total	Total
		Notes	funds	funds f.	funds 6	fundsf
INCOME AND ENDOWMENTS	FROM
Donations and legacies		3	784,280	60,292	844,572	620,135
Charitable activities		5
Housing Services			363,477	2,945,694	3,309,171	3,251,497
Policy &Campaigning Training &Conferences Research			6,578 211,155 42,700	29,018 82,641	35,596 211,155 125,341	60,352 208,761 101,816
Other			5,189		5,189	1,173
			629,099	3057,353	3686,452	3,623,599
Investment income		4	28,969		28,969	3,349
Total			1,442,348	3,117,645	4,559,993	4,247,083
EXPENDITURE ON
Raising funds			432,214	60,292	492,506	317,664
Charitable activities
Housing Services			437,275	2,945,694	3,382,969	2,994,223
Policy &Campaigning Training &Conferences Research			375,656 194,642 39,267	29,018 82,641	404,674 194,642 121,908	402,662 139,435 94,323
			1,046,840	3,057,353	4,104,193	3,630,643
Total			1,479,054	3,117,645	4,596,699	3,948,307
NET INCOME/(EXPENDITURE) Other recognised gains/(losses)			(36,706)		(36,706)	298,776
Gains on revaluation offixed assets			9,927		9,927
Net movement in funds			(26,779)		(26,779)	298,776
RECONCILIATION OF FUNDS
Total funds brought forward			2,626,419		2,626,419	2,327,643
TOTAL FUNDS CARRIED FORWARD			2,599,640		2,599,640	2,626,419

				2023	2022
		Unrestricted	Restricted	Total	Total
	Notes	funds f	funds 6	funds 6	fundsf
FIXEDASSETS
Tangible assets Investments	14 15	9,041 509,927		9,041 509,927	10,862
		518,968		518,968	10,862
CURRENT ASSETS
Stocks Debtors Cash at bank	16 17	158,025 313,980 2,436,050		158,025 313,980 2,436,050	110,412 311,152 2,871,515
		2,908,055		2,908,055	3,293,079
CREDITORS
Amounts falling due within one year	18	(827,383)		(827,383)	(677,522)
NET CURRENT ASSETS		2,080,672		2,080,672	2,615,557
TOTAL ASSETSLESSCURRENT LIABILITIES		2,599,640		2,599,640	2,626,419
NETASSETS		2,599,640		2,599,640	2,626,419
FUNDS	20
Unrestricted funds				2,599,640	2,626,419
TOTAL FUNDS				2,599,640	2,626,419

			2023	2022
		Notes		E
Cash flows from operating	activities
Cash generated from operations		1	39,066	271,280
Net cash provided by operating activities			39,066	271,280
Cash flows from investing	activities
Purchase oftangible fixed assets Purchase offixed asset investments Interest received			(3,500) (500,000) 28,969	3,349
Net cash (used in)/provided	by investing	activities	~474,531)	3,349
Change in cash and cash	equivalents	in
the reporting period Cash and cash equivalents	at the		(435,465)	274,629
beginning ofthe reporting	period		2,871,515	2,596,886
Cash and cash equivalents	at the end	of
the reporting period			2,436,050	2,871,515

ACTIVITIES
		2023f	2022f
Net (expenditure)/income for the reporting Statement of Financial Activities) Adjustments for:	period (as per the	(36,706)	298,776
Depreciation charges Interest received (Increase)/decrease in stocks (Increase)/decrease in debtors Increase/(decrease) in creditors		5,321 (28,969) (47,613) (2,828) 149,861	5,316 (3,349) 24,849 69,212 (123,524)
Net cash provided by operations		39,066	271,280

	At 1.10.22 F	Cash flow f	At 30.9.23 f
Net cash
Cash at bank	2,871,515	~435,465)	2,436,050
	2,871,515	~435,465)	2,436,050
Total	2,871,515	~435,465)	2,436,050

INVESTMENT INCOME
			2023f	2022f
Deposit account interest			28,969	3,349
INCOME FROM CHARITABLE ACTIVITIES
Activity			2023	2022f
Charitable Activities Charitable Activities Charitable Activities Charitable Activities Charitable Activities Housing Services Policy & Campaigning Training 8 Conferences Research Other			3,309,171 35,596 211,155 125,341 5,189	3,251,497 60,352 208,761 101,816 1,173
			3,686,452	3,623,599
	Unrestricted	Restricted	Total	Total
	funds 6	funds 6	2023 f	2022
Big Lottery Fund - Housing And Debt Advice				13.174
Bridgend CBC Carmarthenshire CC - SWBFAS Carmarthenshire CC - Debt Advisor Citizens Advice Secondment City &County ofSwansea Comic Relief - Rough Sleepers Comic Relief - Tech for Good Denbighshire CC Flintshire CC Flintshire CC - Embedded Advisor Flintshire CC Supporting People Revenue Grant		88,222 14,893 16,106 58,416 26,770 42,281 118,380	88,222 14,893 16,106 58,416 26,770 42,281 118,380	98,567 81,827 9,008 5,382 16,106 74,243 63,092 10,000 26,770 46,663 120,116
Denbighshire Early Intervention Project Gwynedd CC Debt Advice Gwynedd CC Supporting People Grant Vale ofGlamorgan CC Powys CC Access to Justice Cost ofLiving - Moondance, Waterioo, HSBC, Wales &West		186,452 46,689 100,303 9,860 34,000 5,054 20,606	186,452 46,689 100,303 9,860 34,000 5,054 20,606	40,463 44,466 95,527 25,985 34,000 60,000
Ynys Mon LA Oak Foundation		25,777 82,641	25,777 82,641	39,554 76,431
Henry Smith - Housing First Moondance Welsh Government - Prison Link Cymru and Prison		102,558 16,241	102,558 16,241	95,647 26,674
Housing Advice Welsh Government - Helping More People Welsh Government - CAB Frontline Advice Money Advice Service Face-to Face Debt Advice		170,670 1,426,236 424,272	170,670 1,426,236 424,272	142,908 1,430,519 382,907
Project				414
WCVA Tolkien - SCL Advisor Other Income - Research, Training Etc Legal Aid Certificated Income Legal Aid Agency Contracts	265,718 71,674 287 707	3,501 37,425	3,501 37,425 265,718 75,674 287,707	3,501 30,659 246,272 71,058 211,666
	629,099	3,057,353	3,686,452	3,623,599

RAISING FUNDS
Raising donations	and legacies
			2023f	2022 6
Staff costs Staff training and welfare Staff costs - other			257,953 1,796 3,125	147,810 10 868
Travel Other direct costs Office Equipment			8,239 149,292 2,994	1,447 118,101 2,816
Telephone Other administration			1,776 17,261	1,011 17,285
Support costs			50,070	28,316
			492,506	317,664
CHARITABLE ACTIVITIES COSTS
		Direct	Support
		Costs (see	costs (see
		note 8) f	note 9) F	Totals 6
Housing Services Policy 8 Campaigning		2,800,899 360,862	582,070 43,812	3,382,969 404,674
Training &Conferences Research		157,089 103,132	37,553 18,776	194,642 121,908
		3,421,982	682,211	4,104,193
DIRECT COSTS OF	CHARITABLE ACTIVITIES
			2023 8	2022f
Staff costs Staff training and welfare Staff costs - other Travel			2,928,446 36,581 23,894 33,832	2,586,543 33,436 29,283 10,481
Other direct costs			285,930	287,116
Buildings			10,539	4,951
Office equipment Other administration			15,992 53,039	15,784 58,830
Telephone			33,730	26,574
			3,421,983	3,052,998

SUPPORT COSTS	FOR TH	E YEAR ENDED 3	0SEPTEMBER	2023
		Basis of	Support	Governance	2023	2022
		allocation	costs	costs
			F	6	f
Staff costs Staff training and welfare Staff costs - other Depreciation Travel		Headcount Headcount Headcount Headcount Headcount	244,216 9,094 11,020 4,957 406		244,216 9,094 11,020 4,957 406	201,745 7,038 11,916 5,068 969
Other Direct Costs		Headcount	198		198
Buildings Office equipment Telephone Other administration		Headcount Headcount Headcount Headcount	200,518 70,834 18,088 116,088		200,518 70,834 18,088 116,088	180,922 64,798 15,767 83,561
Governance costs		Governance		6871	6871	5858
			675,339	6,871	682,210	577,645
Analysed between
Charitable activities			675,339	6,871	682,210	577,645
NET INCOME/(EXPENDITURE)
The analysis ofauditor's	remuneration	isas follows:
					2023	2022
					6
Auditors' remuneration Auditors' remuneration	for taxation services				7,375	6,145
Auditors' remuneration	for other non-audit work				7,693	7,276

STAFF COSTS Employment costs
			2023	2022
			8	f
Wages and salaries Social security costs Other pension and life	assurance	costs	3,020,883 274,208 153,447	2,575,834 230,940 139,218
Agency, redundancy,	recruitment	and other staff costs	38,848	42,651
			3,487,386	2,856,612

The average monthly nu	mb	e	r	ofemployees	duri	ng	the yea	r w	as	as follows:
												2023	2022
Housing services												93	87
Policy and campaigning												7	8
Training and conferences Research												6 3	5 2
Fundraising												8	5
Infrastructure												6	6
												123	113
The number ofemployees		whose employee			benefits (excluding				employer pension		costs) exceeded F60,000was
670,001 - 680,000												2023	2022 1
F80,001 - F90,000
The total employer's pension was f3,246 (2022:f5,189).				contributions	paid	to	defined	contributions schemes			for	the higher	paid employee
Key management personnel
Key management personnel ofthe Charity comprise the Trustees, Finance, Head of Fundraising, Head of Housing Services North People &Organisational Development.										Chief Executive, Head ofCampaigns, Head and Head of Housing Services South, Head
The total employee benefits		of		the key management			personnel		of	the Charity were	6417,923(2022f352,672)
COMPARATIVES FOR THE			STATEMENT		OF FINANCIAL			ACTIVITIES
										Unrestricted	Restricted		Total
										funds		funds	funds
										6		5	8
INCOME AND ENDOWMENTS				FROM
Donations and legacies										619,851		284	620,135
Charitable activities
Housing Services Policy & Campaigning Training &Conferences Research Other										345,270 8,408 208,761 25,384 1,173	2,906,227 51,944 76,432		3,251,497 60,352 208,761 101,816 1,173
Investment income										3,349
Total										1,212,196	3,034,887		4,247,083
EXPENDITURE ON
Raising funds										317,380		284	317,664
Charitable activities
Housing Services Policy &Campaigning Training &Conferences Research										87,996 350,718 139,435 17,891	2,906,227 51,944 76,432		2,994,223 402,662 139,435 94,323
Total										913,420	3,034,887		3,948,307
NET INCOME										298,776			298,776
					Pa	e 36							continued. ..

			FOR THE YEA	R ENDED 30 SEPTEMBER2023	R ENDED 30 SEPTEMBER2023	R ENDED 30 SEPTEMBER2023
13.	COMPARATIVES		FOR THE STATEMENT	OF FINANCIAL ACTIVITIES -continued
						Unrestricted	Restricted	Total
						funds f	funds 6	funds 6
	RECONCILIATION		OF FUNDS
	Total funds brought		forward			2,327,643		2,327,643
	TOTAL FUNDS	CARRIED FORWARD				2,626,419		2,626,419
14.	TANGIBLE FIXED		ASSETS
				Improvements		Fixtures
					to	and	Computer
					property	fittings f	equipment f	Totals f
	COST
	At 1 October 2022 Additions				11,961	26,608	160,966 3,500	199,535 3,500
	At 30September	2023			11,961	26,608	164,466	203,035
	DEPRECIATION
	At 1 October 2022 Charge for year				8,923 1,369	22,536 611	157,214 3,341	188,673 5,321
	At 30September	2023			10,292	23,147	160,555	193,994
	NET BOOK VALUE
	At 30September	2023			1,669	3,461	3,911	9,041
	At 30September	2022			3,038	4,072	3,752	10,862
15.	FIXEDASSET INVESTMENTS
								Listed
								investments
	MARKET VALUE
	Additions Revaluations							500,000 9,927
	At 30September	2023						509,927
	NET BOOK VALUE
	At 30September	2023						509,927
	At 30September	2022
	Cost or valuation	at 30September 2023 is represented			by:
								Listed
								investments
	Valuation in 2023 Cost							9,927 500,000
								509,927

STOCKS
			2023	2022
			6
Stocks Work-in-progress			18,322 139,703	13,566 96,846
			158,025	110,412
DEBTORS: AMOUNTS	FALLING DUE WITHIN ONE YEAR
			2023 f	2022 f
Trade debtors Other debtors			183,744 130,236	81,247 229,905
			313,980	311,152
CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
			2023 6	2022 f
Trade creditors Social security and other Other creditors Accrued expenses Deferred Income	taxes		72,837 99,760 47,389 61,493 545,904	60,844 83,770 44,319 40,513 448,076
			827,383	677,522
Deferred Income
			2023	2022
Performance grants where		services are not yet provided	545,904	448,076
Deferred income is included		in the financial statements as follows:
			2023 f	2022 f
Balance brought forward Income received Income receivable at year Amounts released Balance carried forward	end		448,076 3,155,181 612,762 2,869,917 ~3,057.353)~3,D34.603)
			545,904	448,076

	Minimum lease payments under non-cancellable opera	ting leases fall due as fo	llows:
			2023 f	2022 f
	Within one year Between one and five years		48,740 125	44,000 3,725
			48,865	47,725
20.	MOVEMENT IN FUNDS
			Net
		At	movement	At
		1.10.22	in funds	30.9.23
			6
	Unrestricted funds
	General fund Designated Fund - The Hanis Fund Designated Fund - Infrastructure	2,026,087 105,304	2,553 (23,251)	2,028,640 82,053
	Improvements Designated Fund - Strategic Reserve Fund	6,081 488,947	(6,081)	488,947
		2,626,419	~26,779)	2,599,640
	TOTAL FUNDS	2,626,419	~26,779)	2,599,640

	Net movement in funds, included in the above	are as follows:
		incoming	Resources	Gains and	Movement
		resources	expended f	losses f.	in funds f
	Unrestricted funds
	General fund Designated Fund - The Harris Fund Designated Fund - Infrastructure Improvements	1,442,348	(1,449,722) (23,251) ~6,081)	9,927	2,553 (23,251) ~6,8847
Note	Restricted funds	1,442,348	(1,479,054)	9,927	(26,779)
2 2 2 3	Bridgend CBC City & County ofSwansea Flintshire CC Flintshire CC Supporting People Revenue Grant	88,222 16,106 26,770 118,380	(88,222) (16,106) (26,770) (118,380)
4 3	Gwynedd CC Debt Advice Gwynedd CC Supporting People Revenue Grant	46,689 100,303	(46,689) (100,303)
2 2 4 4 4	Vale ofGlamorgan CC Powys CC Ynys Mon I A Oak Foundation Cost of Living —Moondance, HSBC, Wales and West	9,860 34,000 25,777 82,641 20,606	(9,860) (34,000) (25,777) (82,641) (20,606)
1	Welsh Government - Prison Link Cymru	170,670	(170,670)
	and Prison Housing Advice
1 1 4 4 4 4 2 4 4 4 4 4 4	Welsh Government - Helping More People Welsh Government - CAB Frontline Advice WCVA Tolkien —Pathways WCVA Comic Relief- Rough Sleepers Flintshira CC - Embedded Advisor Access to Justice Henry Smith - Housing First Citizens Advice Secondment Denbighshire Early Intervention Project Moondance Comic Relief Core Grant	1,426,236 424,272 3,501 37,425 45,292 58,416 42,281 5,054 102,558 14,893 186,452 16,241 15,000	(1,426,236) (424,272) (3,501) (37,425) (45,292) (58,416) (42,281) (5,054) (102,558) (14,893) (186,452) (16,241) ~15,000)
		3.117845	~3,747645
	TOTAL FUNDS	4,559,993	~4,596,699)	9,927	~26,779)

		Net
	At	movement	At
	1.10.21	in funds	30.9.22
Unrestricted funds	6	6	6
General fund Designated Fund - The Harris Fund Designated Fund - Infrastructure	1,708,089 113,473	317,998 (8,169)	2,026,087 105,304
Improvements Designated Fund - Strategic Reserve Fund	6,081 500,000	~11,053)	6,081 488,947
	2,327,643	298,776	2,626,419
TOTAL FUNDS	2,327,643	298,776	2,626,419

	Comparative net movement in funds, included in the a	bove are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
	Unrestricted funds	6		6
	General fund Designated Fund - The Harris Fund Designated Fund - Strategic Reserve Fund	1,212,196	(894,198) (8,169) ~11,053)	317,998 (8,169) ~IL053)
Note	Restricted funds	1,212,196	(913,420)	298,776
	Bridgend CBC Carmarthenshire CC - SWBFAS Carmarthenshire CC - Debt Advisor City & County ofSwansea Comic Relief - Tech for Good Denbighshire CC Flintshire CC Flintshire CC Supporting People Revenue Grant	98,567 81,827 9,008 16,106 63,092 10,000 26,770 120,116	(98,567) (81,827) (9,008) (16,106) (63,092) (10,000) (26,770) (120,116)
	Gwynedd CC Debt Advice Gwynedd CC Supporting People Revenue Grant	44,466 95,527	(44,466) (95,527)
	Vale of Glamorgan CC Powys CC Ynys Mon LA Oak Foundation Welsh Government - Prison Link Cymru and Prison Housing Advice	25,985 34,000 39,554 76,431 142,908	(25,985) (34,000) (39,554) (76,431) (142,908)
	Welsh Government - Helping More People Welsh Government -CAB Frontline Advice WCVA Tolkien - SCL Advisor WCVA Big Lottery Fund - Housing and Debt Advice	1,430,519 382,907 3,501 30,659 284 13,174	(1,430,519) (382,907) (3,501) (30,659) (284) (13,174)
	Comic Relief - Rough Sleepers Flintshire CC - Embedded Advisor Henry Smith - Housing First Citizens Advice Secondment Denbighshire Early Intervention Project Moondance Money Advice Service Face-to-Face Debt Advice Project	74,243 46,663 95,647 5,382 40,463 26,674 414	(74,243) (46,663) (95,647) (5,382) (40,463) (26,674) (414)
		3,034,887	~3,034,887)
	TOTAL FUNDS	4,247,083	~3,948,307)	298,776