Oocusign Envel?￿ ID.. E9BJA70&7151483F.A58A.2E8B124&51
BIRMINGHAM CITIZENS ADVICE
BUREAU SERVICE LIMITED
(a compaDy litnited by gLwantee)
REPORT AND FINANCIAL STATEMENTS
For the year ended 31 March 2021
•A4GJIKOY*
0411112021
COMPANIES H￿JSE
#177
CompAny No. 02202427
Charity No. 519639

DooJSi9n Envelope ID.. E9B1A70&7151483F-AS8A-2E8B12485116
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
CONTENTS
Pa8e
Trustees'lDireclor5' report
3-10
Independeni Auditor's report
Statement of financial activitie5
J4
Bala*ce Bheet
15
Cash flow $tAtemtnt
16
Dtes to the fLn*ncial statements
17-31

OcKyJSKJn Env8lcp& ID.. EgB1A705-71514B3F-A58A-2E8B124851Cfj
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
TRUSTEES'IDIREcfoRS' REPORT
For the year ended 31 March 2021
The Twstee5 (who are also dire¢tois of the ¢haTity for the pU￿oSe$ of the Companies A¢il preseni their report and the
audited financial statements for the yeat ended il Marth 2021.
The finallcial statetnents COTnply with the ChaTilies Act 2011. the Companies Act 2006. the MemoTandum and Arti¢les of
Association, artd Accounting and Reportjng by Chariiies.. Stsiemeni of Recommended Praciice (SORP), applicable to
¢haTities preparing their accourxts itl accordance with the FiDartcia] Reporting Standard appli¢able in tbe UK arbd Republie of
Iieland (FRS 102) {tffective l January 2019).
REFERENCE AND ADMINISTRATIVE INFORMATIOI4
Ch￿rity number..
Company number:
519639
02202427
Authfjrised & regulated by the Financial Cooduct Authfjrlty FRN: 6175119
R￿l$fered 0￿￿¢.
Gazeiie Buildivgs
168 Corporation Street
Birniingham
B4 6TF
Trustee Directors:
Paul Southon
Sbjan Crowe
AbisolaLatunjiQ*kbill
Jill LAmE*rt
Councillor Gartth Moorc
EIiz3beth Alvey
Chaitali Desai
Liam Brooker
Swidecp Gill
Lydia Sto¢kdaie
Lucy Vernall
Richard Burden
Pbil Marris
SunDy Vashishr
(appointed on 11101121)
(appotnted on I Iioir2 1)
IrtSi8Dcd on 30109120)
Senior Management Tum:
Jani¢eNichols
Kelly Danks
Samantha Catchpolt
Jane Priesi
{Chief Executive)
Auditors:
Coow PaTry Grotsp Limited
Park Vitw, One CtThtral Boultvard
Blythe Vallcy Park
&)lihull
B908BG
Bxnkers:
Unity TnLSi Bank PIC
9 Brindley Place
BirnJin8ham
BI 2HB
Soli¢itors:
DLA Piper UK LLP
Vi¢lotia Squate House
Birmingham
B2 4DL

OooJSvJn Envew 10.. E9BlA7￿715l4B3F-ASek2E8Bl24&$1[
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
TRUSTEES'IDIRECTORS? REPORT
For the ye*r ended 31 March 2021
STRUCTURE, GOVERNANCE AND MANAGE￿IE￿r
Governing document
The Charity (which h&$ the working name of 'Ciiizens Advice Bimiingham (CAB),) w fornjed as a company IiTnited by
guaTaDt¢e on 3 December 1987 {Company Number.. 02202427). The fvll name of the charity Is Bimiitsgham Citizens Advice
Bureau Service Limited aDd was rew#ered with the Charity Conuni&sion on 15 December 1987 (Charity Number.. 519639).
It is governed by its fvjem0rattdL￿ and ArtJ¢les of Associatio￿ as last upjated orj 17 Octobet 2018.
Recruitment and *ppolntment of trustees
The Charity is governed through a Trustee Board. Trustees who have beld office duT]rtg the year are listed on page 3. The
Articles of Association wovide ftsr a minimum of thT¢e and a maximurn of fifteeD Trustec5.
T￿$￿e$ are ele¢ted tts tbe Board for a maximum period of three AGMS and are appoitiied by 8 Tesolulion of its members ai
ats AGM. The Board has wwers to Co-opt tnembcr5. provided that OD appointment the total nutnber of co-opted tsijstees does
not exceed one third of the toral tsumber of (rnstees. All ¢wpted must retire by the third AGM after their
appointrnent and may offer thern5elves for election.
The TTUStce Board h&5 Iwo working committees, the Finance and General }￿rpoSeS CoTnmittec with responsibility for
ftnancial rnanagernent and prcmises and the Human Resources Committee wilh resw)nsibility for ptTsonnel rnatters.
including the serting and monitorin(t of pay & iemuneratson of personnel and key managernent aoainst industry benchinarks,
Ss well 85 Health and Safcty. Othtr tssk and firtish groups ate sel UP to deal with matteTS $u¢h #s strotcgic ICT. OT the search
for new tsffice accommodation. The Board implements its decisions through an executive management Committee ¢hat
consists of a Chief Executive. who attends Board Meebngs. aDd three operaiional managers, each with an individual area of
responsibility. along with the new business development ma]Jager and the finance attd facilities manager.
The organisation 1$ CO-ordinateA fiom its office oth CoTPWtion StrttL Birnlingham.
Truste¢ indu¢tlot) and tralnlng
New trustees are briefed on their legal obligations UDder charity and compally law. the contetxt of th¢ M¢moTalldum alld
Articles of Associatio]L tbe ¢o]nmittee and de¢ision-TnakiDg pro¢e>ses. the bll5in￿ plan, a[￿Ual budget and receDt financial
perforniancc of tbe charity, aDd the risk re8lSter. They also meet key employees attd other trustee5. Tru5tces all undertake
GDPR 2nd FCA tnandat¢d traiDing. they are also provided with aDnual training and cjwity updates where these will fo¢ilirate
the understanding of their role. They att also Invi￿ to the fijll training progrnmme for staff aDd volunteers and have access
to online tyaining via our National Cili2tns Advice ot)line ￿rtaI.
Related parties
Ciuzens Advice BiTmiDgham (CAB) is a mernber of The National A5￿)el￿tion of Citizens Advice Bureaux (Citizens
Advice), the naiional thariry (Charity Number". 279057) which sets out a frarnewoTk for Standards of advice and case
rnanagement and supports local offices with an infomiation System. trainiThg and other seryices.
A represeniaiive of Citizen$ Advice attends some meeiings ￿ an advi%ory. c4)￿trol and regulatory capacity. During the
2020121 financial year payments were made to Citizens Advice io the value of £1 1,241 {2019120.. £13,849) In Tespect of
sUb￿npl70n5, a¢countan¢y suppon. training Servi￿5. Stationery and sundrics. Receipts from Cit12ens AdvLce for contract$
and grant funding tota]led £985,80012019120- £915.4171
Trustee Abistsla Latunjithkbill is an etnployee of Mills & Recve LLP. A donation of £l,OCK) was recejved from Mjlls &
Reeve5 LLP in the 2020121 fuJatt¢iai year attd 00 dooation$ wete rettiveil from Mill$ & Rtcve LLP in 2019r20.
Couttcillor Gareth Moorc is JppoiThted by BiTmingharn City Council. Dwin8 the 2020121 financial year payments were made
Lo Bimiin8ham City Collrtcil of £92,863 {2019r20". £111.043) In teswt of ￿MIseS rentals. ￿U￿¢1[ taxe5 and business rates.
Receipts frorn Birmingham City Council for contracts aad grant funditig in the year totaued £389.(KKI (2019120.. £349.061).
An atnount of £S0.(K)O is owed at the year end {2019r20.. £50.(￿) to BCC with regard to the LEAS coDtracL

00￿s￿J￿ Etwelope ID." E9B1A70&71514B3F_A5BA.2E8B124851(
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
TRUSTEES'IDtRECTORS' REPORT
For the year ended 31 March 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT {¢otttl￿￿¢I)
Background
The period covcred by this report has been one totally dominated by the Covid pandemic. Covid-19 is a disca5c that h¥s
proved to be highly contagious alld ￿tentIallY deadly to many. particularly th(bse who were vUlT￿able. From MaT¢h 2020
the whole of the Coullty was under govern]nent ITlStructioDs ¢0 stay at btsme. w only leave home for key essential reasons and
where able to work from home people slxould do so. TIM"s Iwkdown meant that businesses and seThices were closed to face to
face customers alld mally ineludthg Citizens Advice Birmitsgham {CAB) had moved to be a lO￿A digital 5crvice. CODtac*d
by pbone. webchat and a limited nujnber of video cau5. The governmeDt's lockdown rules bave relaxed and ligbiened again
throughout the year. but CAB bas not rebJrDed to seeing clients face ￿ face at a]1 due to the inability w be able to do so
safely for sthff or clients.
Key ri5k5 and uncertainties
Seoior managers and tn￿te¢S undertake an annual review of the busintss nsks for Citizens Advice Birniingham, takin8 care
to record all si8tsificant risks In a risk reg￿ter. This is monitored throughout the ytar (o ensure there has not been any major
change to individual risks. Consideration is 8ivcn to the steps the or8anisation needs ¢0 take to mitigate risk by setting dowtj
aetions that Can be taken to reduce the likelih(￿ andlor the impact of an individual tjsk takiThg place. Duting the year
covered by this rewrt the Covid pandemic had already moved from being a risk ￿ being an issu¢-
matter that was already
happening. CAB'S risk register and business continuity plan5 ensurtd that any s$8nificant impacts of the pandemic were
mitigated by management action5 at an carly stage.
The p¥in¢ipal risk identified by the annual review of busLn¢ss risks is the unc¢rtainty of fvwre fijnding, this is likely to be
further exacerbated by the Covid-19 crisis. The cAncellatton of fijndraising events. public funds beino diverted into
eTnergency activity to deal with the pandemic and the longcr-tcnn impacT on the economy will all likely bave a significani
itnpatt ort the future fundirtg available to Cjtiiens Advjte Bimiingham_ However, TnLStees continue io look for rtew fijnding
streams and opportunities to collabor￿e with others io develop new projects. Citizens Advicg Birniingham carrie5 sufficient
reserves to meet the obligatiODS of the organis￿10￿ ID the eveDi that 00 fitture fi￿dIng is srtLwed and takes steps to actively
manage creditOTS to ensure there is a healthy cash flow iu the bat￿.
Otller key risks are associated with the loss of expthtoced staff from. or thc ioabiiity to successfully recrnit to, kcy role5
within the WOTkfor¢e. To ULitLgate this iisk. the oiganisatioD uDdet(8kes su¢¢essioD pla[￿Ltig by ellsuring that skills are shared
and roles are developed in the to ¢oveF key posts when uecewry. Tnining and further developmeoi is offered where
this can help to develop necessary skills. Where we bave bettt unable to appoint to advi50r rnles. we are increa5iDgly
'8rowin8 our own, by appointing to trainee w>sitioos. We would like to seck fundin8 to dcvclop trdinee caseworker roles in
the futyTe.
Trnstees take seriously the wtentjal risks around inforniation and dat4 and Jnforniation Assurdnce is anoth¢r key risk
deLailed in the ooanisation's risk register. Stsff and volunteeT5 are regularly reminded of their responsibilities around the
Storage and handling of data as well a5 uThdertaking annual GDPR refresher trdining.
Tru$tee$
The trusrees who have Served durin8 the year can be seen on page 3. Nont of the lliJ5tee5 has any beneficial interest in the
company. All of the trustees are membe[5 of the company and guarantee to conttibutr £1 in the event of a winding up.
Pay and remuneratloo of senlor stsiff
l£vets of sa]ary for senior staff attd key management ￿ are reviewed awiuaily alld the Board operates a HR Committee
which meets to disCUSS Staffmg collcerns durm8 the year before reporbtig back to the Board. Salary levels are regularly
benchmarked asaillst compllrnble orgati1sats(H￿.
Fundraising a¢tivitits
The Charity had no sigtiifi¢ani fundraising aciivities and costs in the year bui rnised fiwds from voluntary donations received
fro￿ regular donors as well &s doAatJoDs received from ¢lJents as well as orgatkisations that are sllpporting our work.

Docusvjn En¥e10￿ IO.. E9B1A7￿71$1-4e3F-A$8A-2E8Bl24851[
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
TRUSTEES'IDTRECTORS, REPORT
For the year ended 31 March 2021
OBJECTIVES AND ACTIVITIES
Citizens Advice Binnin8ham (CAB) has hvin aims=
Provision of irtfomiaiion. advice and adv(Kacy to the peoplc of BiTminghaTn' and
Influence the development of social wli¢y to ta¢kle IDjustiK redu¢e pov¢rty ond ￿la1 exclusion.
Th1$ free. confidential and impartial advice service is provided to the standarth set by natioDal Citizens Advice so that clients
can understand their rigbLS and r¢sponsibiliti¢S and thus enable them w make infomed choices abtsut IlDPOrtant aspects of
their lives
Policies
The poli¢y thai bas been adopled ¢0 achieve the above objective is to follow the guidelin&s set down by the national Citiz¢ns
Advice and includes the operaiiott of o￿l￿S and outreach swI￿S withiJJ the geographi¢al area.
The I￿￿¢¢eS achieve their aims by."-
Obtaining a local diversity of voluntetts and trainin8 them;
Sustaining 3Dd assisting charitsblc services by Providing tearn5 of rnanagerial, administrative and specialist staff.
Raising Income by ne8Oliating fiirtding agreements with various Wieg and obtsining donations and incorne from
other 50urces'
Inctsmng expendittjre. acquiring wets. enierin8 into It4sts and other transactions such that the servict can operate to
a high standard in an effjesent manrter" a￿d
Controlling fJnatLcial operations on a year-by-year b&sis by the appropriate use of a Businass Developmeni Plan and
an Anrtual Budget.
bl
d)
The charity also operat&% Health & Safety and F4ual Opportunities JMTrlicies for the benefjt of all coming into contsct with the
organisation.
HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT
DurAng a normal year. Citizens Advice BAfmin8baThi would provide advic£ io clients a¢ross Binniogham from locations
In¢luding=_
The local office locafed in the City Centre.
Various Health Units within pnrnary and secondary locations ¥cr05s Birrningham"
Hospttals across Birniin8ham'
ob Centrcs. librari4 cornmunity centr￿. and
Courtty Court Welfare Office.
Citizens Advice Birmingham provides infomution and advice on a wide rdll8e of tssues to those living or working in the
Bimiin8ham area. We provide publi¢ benefjl through our service5 which ate frce. confidential. independenl and impartial to
anyone using thern. Below we sei out in more detsil how we have wvided these servi¢es over the last year.
The Board of Tn￿t￿ has had due ￿8rd ¢0 the Charity CoTnmi&%ton guidance on public benefit and has complied with the
duty in section 4 of the Charities Act 2011.
ACHIEVEMENTS AND PERFORMAFICE
During 2020r21, Citi¥etts Advice Birn)ingbam delivered high quality. tsrgeted free advi¢e to 22.604 ¢lients. This is a
decrease of 6,320 clients on the number of clicnLs seen in 2019r20 and Is dut mainly to a dtcrtsse in the number of clieots
seeksng help frorn our Debt and county court duty scheme service. The government introduced C4)vid yneasures COnStsainino
recovery action for debts and suswth.tsg home ieFW)sstssions and evictions. whi¢h resulted in people not seeking advice for
their debts.

Dtrusign EnvÈk)pe ID. EgB1A70&71514B3F-A58A-2E8B12485106
BIRMINGHAM CITIZENS ADVtCE BUREAU SERVICE LIMITED
TRUSTEES'IDIRECTORS, REPORT
For the year ended 31 March 2021
ACHIEVEMENTS AND PERFORMANCE (¢oDdnwtd)
During 2020ni all advice delivered oth the telepbone due to the pandtmic- 8908 clients were assisted by the core
generalist service and we heljxd these elients with 41,888 separate eThquiries, an average of 4.7 rnatters per client ￿lSted-
strong indication that people's problems are becoming rnore complex than ever. The Help to Claim seThi¢e assisted 6.356
clients wbo. in prcviou5 years. would havc been ￿]Sted with mcaDs trsted i*nefit etsquiries via the tore serni¢¢.
Citizens Advice Birn]inghatn'5 work res)Jlted in income gains for our clietLts of £25.740J91 in 2020121. the last year the
Debt Team have dealt witb £6,005.026 worth of deb1 3(P/o of whjch w3$ piiority debt attd the rernaxninE 700h non-priority
debt. In 2020121, outcomes for debts writLen off, whicb iticluded DebL Relhef Orders and wriie offs. totalled £1.368.365. Over
the same period. repayments negotiated, which incI￿led Debt Mana8emeni Plans on clients. behalf and token offeT
paytnent5. totalled £185,306.
Citizens Advjce Birn)ingham regulady seeks feedback on our perfonnattce frorn clients. Overall, 96Vo of our clients raled
their experience of our servhce as positive or very positive. 74 Yo of clients felt the service bad helped them r￿d a ivay
forward with their problems and 90% were posjbve or very posjtive about recommending our strvict to others. Among those
Clients who a¢cess¢d our SeThI￿ vja our mental h¢alth team, 63Yo said they felt less worried aknut their financcs fellowing
our advtce and 96Vo said our advicc had helpcd to reduc£ ib¢ir strcss and anxiety. 98% of clients who wert supported by our
Macmillan te&m told us that ihey were saiisfied or very satisfied with the service they received. 8V/ had seen art
ITllpTovement in theii finances and. for 90% our assistrance had helped to reduce their Stress or anxiery. Of the clients 2SSlSted
by our Wellbein8 team 940/0 were satisfied or very $atisfJed, and 970/• would recommend thi5 Strvice, and 75Oh of clients said
they felt less stressed and 75%1￿￿ likely to visit GP as an OU￿orne of the Wellbeing team's supporL
The above could rtot have been achieved without the haftl work artd dedication of our stsff and volunteer5. Although this year
the number of volunteers able to provide help to clients has been SI￿1fiCan￿Y reduced due 10 the Covid rquiTEtTtents to stay at
horne. A small ￿1)up of voluntrets has been helping with teleph¢)ne appoinkneors with ¢li¢nts. bui the vast majority of the work
undertaken been by paid staff. The wiuÈrtmth]t to $rxy at home meani stsff nonnally providsn8 face to face seJvice5 in
the eommuniry, and colleagues who stsff the county court duty schane have not ¥Ken able to underrake their notrnal duties.
Instead they bave provided muth nceded advice to dieDts via OUrt￿￿ advirc line.
The T￿stee Board thanks ail the stsff aod volunteers for their hard work atld dedicAtion for ke￿Ing Services goillg from their
horne5 over the last ycar. without the flexibility and WTnrni¢rnent of staff the achievements of the lasi year would not have been
so high Our thanks too, to the organisations who provjded with additional funds to txtschase IT kit to facilitatr staff being
able to work from home and PPE Lo keep thtm safe in the offKe.
We eontinue ￿ work in p8rthetsbip with other agencies including othet knal Citizens Advic¢. By ke¢pJng in touch with
developments wthin local Citizens Advice from around the counrry wt have betn able to share eXperier￿eS, lessons learned and
new ways of doing thing5. Citizcn5 Advice Birniingham'5 debi team continue5 lo woik c105ely with Birrningham City Council's
Counctl Tax Tearn. Together we have i*en tying ￿ ensure clierbts have earty access to infomiaoon and advi￿ regarding their
council tsx 113bililies. The In￿ntiOn is w help cljents avoid building up ¢oun¢il tax atrears thai in the pasl have resulted in court
actson tor rtcovery. Wt continue to work with other Bim)Ingh2m b&std adwce and support or8anisations to Provide the best
seNi¢es we can to the citizen5 of Birniingham.
In sumtnary, whilst the opeTating envirOnm￿t continues to be dsffi¢ulL demand is incrtasjng and need is ever mort complex,
Citi¥ns Advitt B]mi￿ghaM has tried to ensute our setvitts C4)lltinu2 ty reach many people &$ p)ssible who nttd our htlp.

D￿SVan Eavek)pe ID.. E981A705-71514B3F.A56A-2E88124851Cfj
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
TRUSTEES'IDIRECTORS. REPORT
For the year ended 31 March 2021
REvfEW OF TrtNANCJAL POSITION
During the 2020r21 financial yeaT CAB delivered a financial 5urplu5 of £137.566 (2019r20.. surplus of £31,662). This SULpIus
arose primarily thanks to extra funding by BITmJn8harn City Councjl to help those affected dunng the Covid pxndemic. Inctsme
ovtrall sli8htly decre&sed by 2.75Q/o LO £1.916,532 compared to £1.970,708 in 2019120, while over th¢ same Fenod ¢wnd)ture
decreased by 8.30/• to £1,778,966 from £1.939,046 in 2019120. due mainly ￿ a S]￿fiCantreduCtiolJ in office and premises costs
when the office was tl¢)%LI dunng the pandcmic.
Expendibjrt OD fixed capitaiiqed durin8 the year amounted to £NIL (2019r20: £NIL), in conwet)ce with our
¢apitalis)tiou policy. FIX￿ assets are L￿d for charitsble purpw)5rs aJLd etthk sthff and volunteers to provide an optimum service
to the public.
TheTe is #n end of year restricted fi￿d bala￿ce of £18.322 {2019120". £13.773). This LS accounted for by £18,322 leftfor the BCC
Menral H￿th project, whi¢b is expected to be fvlly spent by M2r¢h 2022.
Restrictions *nd Inve5trnent Power5
The MemoTandum of Associatl(bn authOriS￿ the tharity to rtceive Lncome by way of grnnts, donations. ￿fi$ lega¢ies
provided that it does not undertake any pernianeni trading activities in raising bJnd% for its primary objectives. Th¢
Metnorandum of Association authorises investment of surplus rnonies no¢ immediately required, Subject only to condition5
and consents Impostd by law.
Reserves Poll¢y
The Trustee Board reviews and updates its TeseTVts ￿lleY annually to ens￿re ils compliance with Charity Comrnission bcst
practice. Thi5 rcquircs reserv£s to be available to cover future contingencie5 and liabiliti&s. The Reserves Poliey requires at
le8St three months. expenditure to be held as wJresth¢ted designated fi]nds. equating to £460.279 at budgeted 2021122
expenditure levels. The Charity also has a desigrta￿ fijnd of £225,0(Xl for tsngible fixed LSSets {investmentsl and a ftjrther
£300.000 for Oth￿ designaied funds. the breakdown of which can ￿en in Note 20 on page 27. The unrestricted and
ullde$ignated general free reserves at 31 March 2021 was £89.335 {2020". £3 1,159) after designating reserves of £985.279
(2020.. £910,438). Restricted reserves at the end of the year amount to £18,322 (2020.. £13,7731
GoRng Concern
The Charity reported a sigDifJcant cash iDflow of £238.￿2 for the year and the Clwity expects to make a small outflow Ln
2021122. Wknilsl the year ending 31 March 2021 was signiFicantiy aife¢ied by Covid-19. includiDg leading to the charity
tejnporarily closing its offices for a couple of montbs but then reopettittg with very limited opening hours and fae¢-tO-fa¢e
acc¢s5, the affect OD our Project work wa5 minimal from a financial point of view overall. Whilst still not providing face to
face services, we are still providtnB ttl¢phoThe support tts those needing oui supportladvJ¢e 2nd have sncrca5ed our capacity to
deliver servic&5 in this way. Once the current restriciions are lifted all activities and face-tQ-face re4uir¢ments for working
will be reviewed OTh a per rKed basis and we expect all Current funding to continue for the financial year to 31° March 2022.
After makin8 fijrthcr appropriate enquiri4 together with our re5etves and expenditure control. th¢ tswtees have a reasonable
expectation that the company has adcquatr re50urce5 to contiThue ID operational existence for the twelve month5 from the date
of signing this ieport. Foi this ieason, they Continue to adopi the goithg ¢oncun bas1S irt weparing th¢ fiThan¢ial siatements.
Politi¢al Don#tiom$
No donations of monies or donat¢d giK)ds We￿ made LO any political parnes or p)liti¢al ¢ampaigns in ihe year (2019QO.'
£NtL).

OwJSign Envew ID.. E9B1A70&71514B3F-AW4-2E88124&51(
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
TRUSTEES'IDIRECTORS, REPORT
For the year ended 31 March 2021
FUTURE PLANS
At the time of writing this repD¢ the county is emerging from IIKkdowJ under the Covid-19 emergency requiTeTncnts. but
ncertainty remains re8arding when services can ffturn to busine￿ a5 usual. and Citizens Advjce BiTmingham ¢ontirtues to
provide all scrvices via telephone and webchat with its workforce working ftom hotne.
Trustees t2ke seriously theiT duty of ¢are lo our staff and vol￿1￿￿$ and will need to be sure that safe systern5 of work are
pl8ce befo￿ renjrning to Ea¢e to face seThice delivery. Tbe appareni succe&s of homeworkin& alongside the ongoing
uncertaioty re8ardin8 the lon8er-tern presence of Covid-19. tneans that consideratitsn will need to be given as to how
Citiz¢n5 Advice Birminghatn provide5 its 5erviccs into the fubJTe. A Dumber of service miew workshops ate planned for
early in the new fin3n¢ial yeat to look ai what we bave learned from the Covid experience and how we might adapt or
develop our services foi the fMty¥e.
Truslee5 had already tak¢D the decision to cta5e the search for new offices. as suitsble premises ai an affordable rent have
proved itnpossible to fjnd. However. this rnay be revisi*d in the ligbl ofn¢w ways ofworking posl-cowid. which may enable
CAB to consider smaller premises thture. Work hls commenced io migrate ail data to the cloud making it easier for staff
to work f]exibly whertver they are b&sed.
Trustees will ¢olltinue to tnaintain fitTn controls otL expenditute and will se¢k In the futurt to only provide seryices that, as far as
possible. are flllly fimded or m2ke a Si￿lfie8n1 contribution ts) overheads. Demand for advice coi)tinues to outstrip the fvnded
levels of servic£ and this is expected to incttase over thc next year &$ thc impact of Covid-19 on the national e¢onorny plays OJL
The Senior Managcment Team will continue to rrvicw how to provide rnOTe from ￿thin our existin8 Tesoiirces. We will also
oDtinuc to seck further resources to expand our phont and digjtal scrvLCts, particularly for paid staff to undertake this role
following the success of using paid sttff to answer the telephone advice line during the pandcrnic.
FUT￿1n￿ ¢OTLtitJues to be short iernj uncertain and is likely w Tetmin g) (or some years to cotne, which makes IoD8er teml
plarming difficult. The Trnstee Board ieeognises this, and Citizens Advice Bimiingharn ha5 begun to diversify its search for
other fundin8 OPPOrtunitie5 and is atrtady wot*in8 with other loc41 Citizen5 Advice and other partners to ¢onsi4Jer tost.sharing
options where feasible. We ¢oDtiTJue ¢0 work with local Ci¢izetis Advice th¢ West Mid]ands regioll attd to seek out
OPPOtttuiilies to collaborate 00 prrJje¢ts Whe￿ possibl
The priorities laid out bclow covcr a wide rdnBC of d1alleng￿ and ¢)PPDrtunitie5 in the next year alld beyoJ)d".
Cottiinue to provide th¢ people of BirmiD8ham with hi8h quality and accessible strvice5,'
Take steps to set our fioatLce5 onio a more sustainable footitlg by contiDuiDg ￿ seek new fi￿ditig opportunitie5,
having a more diverse fvnding base and managing ￿$ts..
Have the aPPTopri2te inftastTUCture, iTKluding rr, to providt high quality seThices to our cu5tomcrs and cnsure
effi¢ient managcmtnt of the or8ani5aLIOn'
Furthcr develop our telephone and digital offcr to ensure we reach &% many clients as wssible within our limiled
resources"
Raise the profile of Citizens Advice BiTmingham with clients. fvnders and third parties.
Review and learn from our experientts over the Covid ]utrictions and ￿ develop future ways of workin8 that best
meei the needs 2nd pref¢ren¢es of clients wherever possible;
Use our dats to analyse and r￿earch issues to campaign for the benefit of our clients and the wider cotnmunity:
Explore collaborative wortring with other IcKal Citizens Advic< particularly in the Wesi Midlands region, in other
Core Ciiie5 and wthth other third sector ag￿tieS- and
Utilise reserves in IiT]e wilh wlicy.

DotrJSKJn Envetope ID.. E9BIA705-71514B3F-A58A-2E8B124851C6
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
TRUSTEES'IDIRECTORS, REPORT
For the year ended 31 March 2021
STATEMENT OF TRUSTEES, RESPONSIBILJTtES
The tTU5tecs are responsible for prepat]ng the Artthual Report and the financial ststements in at¢ordart¢e with appli¢*ble law
and regulaliolls.
Company and chartty law requires the tnjstees to prepart financial stateynents for each financial year. Under that law, the
diTe¢tor5 have elected to prepare the financial statements in accordance United Kingdom Generally Acteptcd
A¢¢ountiDg Practi¢e (United KiDgdotD ACc￿jnt1ng Standards and appllcable law). The fjnancial s￿teD￿lts are required by
law 10 give a true and fair view of the state of affaits of thc ¢onJwy and of the su￿lUS or deficit of the clL8ritable company
for that period. Ln preparing those fioanciai stalementy the ffijstees are re4uired th..
seleci suitable a¢¢ourtting policies and thea apply them coosis*nt]y'
make judgeMeDts and estirnatts thai are reasonable aDd prudenL and
prep￿t the fiDancial Statements on tht 8oin8 concern b&sis it is inappropriale to pr¢sume thac the
¢h8ritsble coinpany will contiDue in busines
The trustees are r£s￿nSible for kecpin8 proper accouniin8 records, which disclose with re￿nable accuracy at any time the
rinancial position of the eharit2ble tornpany and to enable them to cnsure that the financial statements comply with the
requirements of the Companies Act 2(K)6. They are also rtsp)rtsible foT safeguardirtg the assets of the charitable wtnpany
aNJ her￿ for taking reasonable steps for the prevention and detection of fraud and other irregularities.
STATEMENT AS TO DISCLOSURE OF tNFORMATtON TO AUDrroRS
The directors wha were in office on the date of appioval of these fmancjal stateTnents h&ve ConfiM￿l, as far as they are
aware, that thcrc 15 no Televant audit information of which the auditOTS are unaware. Each of the directors have confirnied
they have taken all the steps that they ought ￿ have tsken as d¥re¢toys in order ￿ Tnake themselves aware of any Televant
audit infomJ&tion and to estsbb.sh thai Lt has tr￿en communicated to the auditor.
Thi$ report has been prepared io ac¢ordance with the Strtemeoi of Recommen¢Jed PTa¢tice: AccouDling and Reporting by
Charities. preparing the accounts ID accordance witb the Financial ReportJn8 Standard applicable in the United Kingdom and
Repllbli¢ of Irelatsd IFRS102) and the Cbaritses Act 2011.
Auditors
The audi¢Ot& Cooper Parry Group Li[nI￿ have indicaied their willingncss to contiDue in office for the ensuing year.
The Trustees, report was approved by the boar4 authorised for issue on 01 September 2021, and signed on its behalf by,
3￿?￿￿￿$F48?..
Paul Southo
Chair
10

Dc¥xJSign Envdope10.. E9BIA70&71514B3F-A58A-2E88124851t
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRMINGHAM
CITIZENS ADVICE BUREAU SERVICE LIMITED
Oplnlon
We have audited the financial 5tatCTnents of Birmingham Citizens Advice Bureau Service Lilnited (the 'tharitable company,)
for the year ended 31 March 2021 which cotnpTise of the ststernent of financial activities. balxnee sheet. tath flow statetnent
and no￿$ to the finan¢Jal ststements, ithcludith8 a summary of 518nJficant accounting polkcies. The fbn3ncial reporting
framework thai has been applied in their prepardrion is applicable law and United Kin8dorn Accounting S(andai'ds. including
FRS 102 "The Financia] Reporting Statldard applicable An the UK aDd Republic of ]relaThd" (United Kingdom Generally
Attepted Accountiog Practice).
Ill our opinion the financial statements..
give a true and fair view of the 5tste of the charitable compaDy's affairs &s at 31 March 2021. and of it5 Intoming
resource5 and applicautsn of T￿oUrC￿. iDcluding irs income and expelldltu￿ for the yeat then ended.
have been pioperly pr¢pared in 3c¢ord2n¢e with Ulljted Kitsgdom Geoerally A¢¢ep￿d Accoullting Ptx¢tsc¢" 2nd
have b¢en prepared in accordan￿ with th¢ r¢quir¢m¢nLS of the Compani¢s Aci 21K)6.
Basis for opinion
We conducted our audit in accordanct with Jnienutional Stsndards on Auditin8 {UKI IISAS {UK)l and applicable law. Our
responsibilities under those standards are furthei de5cribe4J in the Auditor's responsibilitie5 for the audit of the financial
staternents section of our report. We are indewderbt of the tharitable ¢ompany in 3ccordan¢e with ihe ethical rtquiremertts
that are relevant to our audit of the financial statements in tht UK. Including iht FRC'S Ethical Standard, and wt have
fulfilled our other ethical rcsponsibilities in aecordance with these rquiremenLS. We bclicve thai the audit evidencc w¢ have
obtailled is sutTicient and appropriatr to provide a bL%is for opinion.
Conclu$ion$ relating to going concern
In auditing the fLnan¢ial sthtements. we have ¢OD¢luded that the trustees, use of the going concern basis of a¢cotsnting irt th¢
preparation of the fjoanciai sraiejneots is appropria*.
Based on the work we havc perfornLcQ wc have not identified any rnaterial unccrtainties relating to events or collditions that.
Individually 01 ¢ollectivelyJ may tsst signifi&￿t doubt on the tbaritsble cotnpatLy'S ability to continue as a gO￿g concem for
a period of at least 12 n)onths from when the fLnaaciai staiejnents are authorised for issue.
Our responsibililies and the ruponsibilities of the trustees with respect to going cott¢ern are described in the relevant se¢tions
olthis rtport.
Other informatits
The tsu$￿¢$ are responsible for the Olhei Infomation. The oiher Jnfomaiion comprises the infomiation in¢lvded in the
rep)rt of the tnjstces, other than the financial ststtrnents and our auditor's rep)rt thejwn. Our opinion on the financtal
statements does not cover the other infomiation and. exeeN to the extrni otherwise explicitly stattd in our re￿rt, we do not
expre&% any forni of assuranee con¢lusion thereon.
In connection wsth our audit of the financial stsiemenw our respotksjbility Js io read the othei irtfornJ2tion and, in doing $0,
consider whether (he other infornution Is malerially inconsJ$tent with the financial ststements or our knowledge obtsined in
the audit or otherwise appears io ￿ materially misstsied. If we identify such material inconsistencie5 or apparent material
misstatements, we are required to detetmine wheiher there is a material misstatemeni in the fjnaneial sratements or a rnaterial
misstaternent of the other information. If. bascd on the work we bave perfomied, wc conclude that there is a tnaterial
isststcjnent of this other ￿fOr1Dati0n. we are rcqujred to r¢wrt that facL
We have nothing to rcport in this regard.

DoJJSvJn Envelope ID.. E9B1A705-7151483F-A58A-2E8B124&41(
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRMINGHAM
CITIZEIYS ADVICE BUREAU SERVICE LIMITED (CONT.)
Opinion5 on matters prescribed by the Companies Act 2006
lrt our opinion, based on the work undertaken in thc COUTse of the audil:
thc information given in the TetKJrt of the trustees {ittcorwatin8 the direciors. rtport) for the financLal year for which the
rin#n¢ial st#¢ernents arc prepared is consisteftt with the financial statrments. and
the trustees. ieport bas been prepared in attord8n¢¢ with applicablt Itgxj requiremeDts.
Matters on whlch we Ire required to report by exception
Ill the light of ￿ knowled8e and understsnding of the charirable compaDy and its enviror￿0t obtsuwj in the cour3e of the
8udiL we havt not identified rna¢erial mL5Statements in the tru51ees' report.
We have nothin8 to report in respect of the following matters relaiioll tt) which the Companies Aci 2006 requires us
report to you if, in oiir ¢Jpinion'.
adequate accouDtiDg recor& have not ￿￿1 kep4 or returns adequate for our audit have not been received from brattches
not Vj51t¢d by u5" or
the finarttial statements are rtot in 2grt¢menT WLth the a¢¢OWltiTLg records and retyrn$' or
certain disclosures of ttustec5' Tcmuneration specifitd by law are rtoi made. or
we have not received all the infoimation and explanations we require for our audiL or
the tnLStees were not entitled to prepare the financial In atcorylante with Ihe small companies, iegime and
take advantage of the small cornpani¢5' excmptlOn5 in preparing the Report of tht TNstccs and from thc rtquirtmtnt to
prep21e a strategic repoTL
Rtsponsibililies of ¢ru$iees
A5 explained more fully in the trustees. re5rKJnsibilities statement set oui on page 10, the tjustees (who are also the directors
of the tbaTiiable ¢ompally foT the puwposes of company law) are res￿￿57ble for the preparatioD of the fllwicial 5tstements
and for being sztisfLed that they give a trne and fair view. and for sucb irtiemal control as the trustees determine is necess#ry
to ellable the prq)ardtioD of financial sthtements that are free from mattriai misstatemeni whether due to fraud or error.
In preparin8 the f￿anCial ststemeDts, the trustees are responsible for 2ssessing the eharitsble compatty's ability to Continue as
a going ¢on¢e¥n. disclosing. as applicable. rnatters related lo going concern and usitlg the going conccrn basis of accounting
unless the tnjstees either Intend to liquidale the ¢baTitsble company or to cease operntions. or have Do Tealisti¢ alternative but
to do so.
Auditor's responsibilities for the audit of the financial statemtnts
Our objects"ve5 are to Obta￿ re￿nable &sswance atX)UL whethu tht financial Sta￿L8 ¥ a whole an fiee from mateTial
rnissiatem¢n¢ whether due to fraud or crror. arml lo 1￿C an audiror'5 rqx)rt that inclth (x]r ophnion. Rea4￿able aSSL]r￿ is a high
level of 2wtranc4 Iwt is n¢X a gwantee that an a￿lIt cond￿ ￿ a¢th[da￿e ISAS (UK) will ajwtys detcct a material
missutement when iLexists. Mi￿m￿ts￿l arise from fra￿1 tt ttn)raTr4 ore c4)nsidered material }( individually or in the aggregate.
ttley cou]d reasonably beexFtcted ￿ infh]erKe the￿o￿lC this1(￿5 ofu5tr5 t3ken on theba5i5 of these financial *Atements.
IrregulaTitie4 incknling ftau& are of n(trtswliance with Im and Tegulations. We d¢*g) PTc*ethuu in I￿ with 4Jur
resFX)rtsibdities oudit)ed atK)v< kndetect materia] ￿5S￿￿￿nts in ry of inEBuiaritics, itKI￿ling fraud. The Sp￿lfi¢ poc&lures for
us en8a8ement aTLd the extent to which th￿aTE capableof¢ktecting irregularitics. inc)￿]ing fraud 15 detailed below:
Our&wssment key iawsatKI the (Jwitsble C<ryAny has to comply with S￿1 areasof th fitwKial statenJeJJts
we 9&8essed as being su5c¢pttble ￿ Miss>￿( Th¢se kcy laws a[￿ regu]ab"ons I￿[￿ but wete not litnited to cornpilance
with the Companies Act 2006, Charities Aci 2011, Charities {Pm*ction and soc￿1 IJ)vesth]¢nt) Aci 2016. laxation
legislaiion, dats protection, 2nti-bribery and employment le8islation.
12

DocuSi9h Envelope ID." E981A70&71514B3F-A58A-2E88124851C6
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRMINGHAM
CITIZENS ADVICE BUREAU SERVICE LIMITED (CONT.)
Auditor's resp)nsib5lltlts for the audit of the financial statements (eonL)
Wt are not responsible for prevcnlin8 irregularitse5. Our approach to detccting i￿gula￿tte$ included, bllt was not limited to,
the following..
obiaining an understandino of the legal and regulatory framework applicable to the Charirable Compatty attd how
the Charitable Company is complying wjth thai frnnework, inclllding agreement of fmancial statement disclosures
to underlying do¢wDentatson and other evidence.
obtaillirt8 an understaodiD8 of the Cbaritsble CompaDy's CODtrol eDvironrnent and how the Cboritable Company bas
applied relevant control PTocedLwes. through di￿￿$s1On$ with T[US￿£S and other mattagement alld by performing
walkthrougb tesiing over key ateas"
obtaining an understanding of the Charitable Company's risk &55e5sment process, including the risk of fiaud..
reviewin8 meeting minutes of thosc char8cd WLth 8overnance throu8hout the year.. and
perfomiin8 audit testing to addres5 the risk of nJaDagcnJent override of contro15. ￿cluding test￿£ joutnal entrits attd
other adjuslments for appropTj3teness. evaluating the i￿Sin￿$ rntiooale of sÉgnificant transactions outside the
rtomial course of busirtess and reviewirt8 accouniing esiimaw for bias.
Whilst ¢onsideting how our audit work addressed the detection of i￿egUlaritieS. we also considered the likelihood of
detection b&sed on our approach. ItTegulaTltics arising from fraud are inherently more diff)cul¢ to dete¢t than those ansing
frorn effor.
Because of the inherent limitations of an audi4 there Js a iJ$k that we will not detect 311 Irre8ularities, including thosc leading
to a material misstttemeni in the finaotial statements or rKbn-compliance wlth regulation. This risk incrca5C5 the more th3t
complianee with a law or regulation is removed from the events and trdnsactions reflected in the financixl ststements, as we
will be les5 likely to become aware of InStan￿S of non-compliarjce. The Tisk is olso gTea¢er regardjrtg irregularities occutTin8
due to hud rather than error, as fraud involves inientional cortcealmeni, forgery, collusion. omission or mi5representstion.
A further dcs¢ription of our responsibilities Is available on the Financial Reporting Council'5 website
ai.. www.frc.or8.uklauditorsresponsibtliiies. This description fornis part of our auditor's reFrfJrL
Use of our report
This report is A￿de solely to the ebaritable company's rnember5. a Erfxiy. in accord￿ with Chapter 3 of Part 16 of the
Conpanies Act 2006. Our audit work ba5 been UDdertaken so th31 we might stste to the ¢haritsble comparty's members liiose
matters we are required ¢0 stale to them in an auditoi's rep)rt and for t)0 other purpose. To the fullest extent perrnltt￿ by
law. we do not aecepi or assume responsibility to anyone other than the ch8Titable cornpany and the charitable company's
members as a tmmly. for our audit work. for this report. or ftir the opinions we have ftimied.
Glen Bo
FCA
Sethiol Stlmiory Auditor
for and on behalf of..
Cooper Parry Croup Lirnited
Chartered Accountants
Stawtory Auditor
One Centtal Boulevard
Blythe Valley Park
Solihull
West Midlands
B90 8BG
Date.. 28 October 2021
13

[￿0￿S￿an En¥￿pe ID.. E9BIA705-71514B3F-A56A-2E88124851
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
STA TEMENT OF FINANCIAL ACTIVITIES
(Including income and expenditure account)
For the year ended 31 M2r¢h 2021
Unre5trieted Restricted
Funds
Funds
Total Unrestricted Restricted
2021
Furtds
Funds
Totsl
2020
Trlote
IncoDJe from:
Donations and legacies
Cbaritablc activities
A¢iivilies for generating fLmds
Investments
8,497
82U80
6,368
13,402
8.497
1,888,265
6J68
13.402
4.435
897,358
5,8(K)
16.493
4.435
1.943.980
5,8(K)
16,493
1,065J85
1,046.622
Totsl income
851,147
1.065J85
1.916.532
924.086
1,046.622 1.970,708
ExpeDditure ￿￿.
Charitsble a¢tivitie$
Oth¢r exp¢ndiUJIE
756,17J
1387
1,020,406
,776,579
2J87
814,904
2.158
1,121,984
1,936,888
2.158
Tot81 expenditure
758
1.020.406
1.778.966
817.062
1,121.984
1.939.046
Net intornel(expenditure)
before transfer
92587
44979
137566
107.024
(75.362)
31,662
Tr#n5fers betweeD funds
20.21
40,430
(40,430}
(57,760)
57.760
Net movement in fund5
133.017
4.549
137566
49264
(17.602)
31,662
Rtconciliation of funds:
Total funds brought
forward at 01 April 2020
941597
13.773
955J70
892.333
31.375
923.708
Totsl fund$ ¢arri
forward at 31 March 2021
J,074,6A4
18J22
J,092936
941,597
13.773
955,370
The statement of financial actsvities includts all gains and iossLs Jn the cutrent and tomparntive year. All inrome and
expenditure ￿￿1ve from conlinuing activitics.
The notes ort pages 17 ￿ 31 fomi part of these finartcial thtement
14

D¢)￿sign Envebpe ID.. E981A7O&715l4B3F-￿-2E8Bl248sl(6
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
BALANCE SHEET
As at 31 Mgrch 2021
2021
2020
Note
Fixed assets
Tan￿ble asscts
Investments
14
14
225.IKIO
225,CrfMI
225.(KIO
225.000
Current assets
DebtOTS
Cash atbank atkl ID band
15
26
192.757
999J75
269,609
760273
A.19JJ32
1.029,882
Llabiiltits
Creditors.. amouDts fallill8 due
wi￿￿￿ one year
16
(243996)
{219.512)
Net current assets
947.936
810,370
Total assets less current liabilities
1,172?36
1,035,370
Provl$Sons for Ilaibllltl
19
(80,000)
(80.000)
Totsl nei assets
1.092936
955,370
Funds of the cllarity
Unxestricted fiLnds:
General fimds
De5i8nated Revaluation r￿C
Designated fiu
20
89J35
53.557
93l.722
31,159
53,557
856,881
1,074.614
941,597
Restricted funds
21
18J22
13,773
Total charity funds
22
1,092,936
955,370
The finartcial statements for registered Company number 02202427, have t*en prepared in att0rda￿e with the provisions
applicable to ¢tsmponies subj¢¢i 10 the small ¢ompatsies' Tegime and in aetorilance with the provisions of FRS 102 Scction
IA- stnall entities. The aecounLS were aEyioved by the Board. authorised for issue on 01 Stpkmber 2021. and signed its
behalf by,
2A23P￿s3ESF1fj7.-
Paul Southo
Chair
Th¢ Dotes OJL pages 17 to 31 fom of th¢s¢ fknjallcial statcmenls
15

D[￿S￿jn En¥elop810.' E9B1A70&71514B3F.A58A.2E8B124851
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
CASH FLOW STATEMENT
For the year ended 31 March 2021
N•te
21121
2020
Cash tloivs from operating activities=
Net cash provided by operating activities
25
225,51KI
(71,636)
Cash floivs from investing activities-.
Dividends, intrrest and rents from inv¥tmeDts
13,402
16,493
Net casb provided by investing activities
13,402
16,493
ittu¢as¢ / (d¢¢reas¢) in casb and cash ¢quivalents
in the rewbrting period
238902
(55.1431
Cath alld casb equivalents at tbe begianing of the
reJx)rting period
760.273
815,416
C9$h and t9$h equlvalents at the e*d of the
reporting period
999,175
760,273
The notes ort ￿g¢S 17 to 31 forni part of these finartcial statements.
16

D￿Jsign Envelope IO". E981A70&71514B3F-A5BA-2É8B124851(6
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STA TEMENTS
For the year ended 31 March 2021
Charitsble Company Information
Birmingham Citizens Advice Bureau Service Limitrd Js a private limited ¢haritable u)mpany. limJt2d by guatsntee, by not
having Share capital Incorporated and domiejltd England & Wales. The reBlStertd Off￿ is Gazette Bllilding, 168 Coryx)ralion
Stree¢ Bimijngham. B4 6TF and the comp&Ay re8istsation number is.. 02202427.
Accounting Policies
B￿1$ of preparAtio
The financial statelnents have been prepared in accordance with AceouDtiDg and Reportitig by ChaTities.. Statetnent of
Rewmmended Practice applicable to charities preparing their accowjts in a¢¢ordon¢e with the Finan¢iai Reporung Standard
appkncable in the UK and Republi¢ of Ire13nd IFRS 102) l¢ffe¢tive l January 2019) - (Charities SORP {FRS 102)), the
Financial Reporting Standard applicable in the UK alld Republtc of IrelaDd {FRS 102) and the Companies Act 2006.
Bimiillgham Citizens Advitt Bureau Service LI￿11¢d n]eets the definits¢)n of a publi¢ beDefii etbtsiy utsder FRS 102. Assets
2nd liabilities are ietO8nised at hJstori¢ai ¢OSL or trallsaction valut uttiess otherwise stsied In the rclevanl accouDtin8 policy.
The financial statements are prepared in Sterling and rouDded to the ne4re5t £1.
accounting
Generdl funds are unrestrictcd fund5 which are available foT use at the dis¢retson of trusiets in furtheTan¢e of the general
objectives of the company ond whith have TKTrt been desJgth8ted forotherpurposes.
Designa*d fur￿ are ur￿estrIcted fiJnd5 camjarkd by the trustee5 forpa￿cu1ar PUTPOSC&
Restricted fvnds are fun(ts which are to be used in ar￿￿¥]2nce with specific resrrictions imw>sed by donors or which have
been raised by the company for particular purp05e5. The costs of rdisifig and administering such funds are charged against the
spe¢ifi¢ fund. The aitn and use tsf cach restricted fund is set out iti the notes to the fuJaTkcial statements.
ij
kncome
All income Is included in the statement of f￿2￿¢18[ activLties when the charity Is entitled to the fuDds and the amount can be
measured with reasonable £t￿l￿ty. Income is defe￿e￿ only when the cbanty bas to fijlfil conditions before becoming cnti(led
to i¢ or where the donor has specified that the income is ￿ E¢ exFtTthd in a fi￿)[e pttic*l
Voluntary income is received by way of grants. donations and 8ift% including gift aid income whtrt applicable. and is included
in full in the statcment of financial activitics when receivable. Income from governrnent and other grdnLs, where re12ted to
perforrnance 9￿d specific deliverablcs. are ac¢ounted foi when it is probable th#¢ the income will be ieceived and the amowit
can be measured reliably and is noi dcftrred.
Donated services ar￿ facilitie5 are included at the value w the ￿￿ty where thi5 bE quantified and is material. The value of
servT¢es provided by volunteers has not included in these accounts.
Intere$t receivabl¢
Intertst on funds held on deposit bs included when receivable and the amount can be measured reliably by the company" this
is noTfDally upon notification of the interest paid or payable by the BaJth.
17

DooJSKJn Envefr)pe ID." E981A70&7151483F-A58A-2E8B12485106
BIRTrqINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 Mareh 2021
Actountlng Policies {tontinued)
Resources expended
Exptndibjre is reco8nised ort an ac£n￿l basis 3$ a l]abJlLty is irttwttd. Exp•hdifAJff in¢ludes any VAT whk¢h ¢ènnot be fully
r￿0VeTed, and is reported &5 part of the exwdibjre to which it rel*es. Expendi￿re on raising fimd$' comprise the costs
associated with attracting voluntary itjcorn
Charitable expenditu￿ compriKs those costs incurred by the charity in the delivery of its activities and services for its
bett¢ficiarie> Tb¢ ptimary fun¢tioDal aciivity of the dwity is the giviDg of free and confideDtial advice to the public. It iThcludes
both costs that can be allwate41 directly to this activiry and those ￿S￿O￿a0 iodirt¢iTJatute necessary ¢0 SUPPOrt tbem.
Sup]kn ¢OSts i￿lude all those ovuhead cous of office aud bureau accotnTllLwJatiOT4 utility servic* ar￿ other services and
Costs, whieh are in support of the activLty. They also include thrjse costs noi &ssotiaied with tbe other two headirtgs 2nd iticludes
¢os¢s of TtLecting the consti￿tiOnal aDd 51atulory rcquiremenLS of the cbariLy. the audit fees and costs tinked to the straiegi¢
management of the ¢lrnrity. They bove been allo¢at¢d to activity ¢OSt cJ¢egories ¢)n a basis consisient with the use of re5tsurces.
e.8. stsff costs by tiine spent and other cosLs by esrijnated
OperAting luse$
The ¢harity classifies the lease of Property and printing arKI teletornrnunications equiprnent a5 operating leascs. the titlc to
the property and tquipmcnt iemains with the lessor and the equipment is replaceA every six years whilst the ¢t(knomi¢ life of
such equiptnent Es noM￿llY ten year5. Rental Charg￿ are charaed on a straight line basis over the terni of the lease.
Taxation
The charitable company, bezn8 a re8lSteryi chatity with mjnitnai trading in¢om< has been grnn￿J exemption from tsx under
Scction 505 of the Income aTHI CotFX)ration T￿￿% Act 1988. No provision for ￿Ka[￿ort has therefore F*en nude in these
atCOLmL8.
T*ngibl¢ fLxed assets and depre¢i*tson
A]1 assets individually costin8 rnore thatl £5.((l) are capitslised.
Tan8ible fjxed other tban freehold land are sts*d at cost less deprecL*ion and any accumulaied impaimieot losses.
Depreciation is PTovHled at rates ¢alcuL4ted to write off the c05t of each 855Ct over its expected ￿tful lifq as follow5..
FTcehold Property
L£asehold improvements
F4uipment
FurnitUTe
2•A on the strdight-line method-commencing yearafter acquisiiion
over the Irngth of the l¢a5C
21Ph ot) the stiaighi line methcmj
21P/o on the strdight line method
Investment property
Investhent propery is inilia]ly recorded at cos4 which includes pu¥tlwe pnte amd any dire¢dy Wibutsble expendirure.
Inveslrnent Propetty is revalued to its fair value at each reithing datr and any changes in fair value are Tecognised &s income or
expendt¢uT¢.
i.io
Debtor5
Trade and other dtbtors are recognised at the settlemeot amount due after any trade discount offe¥td. Prq)ayments are
valued at the amount prepaid Det of athy trade th"scowits thie.
C#$h at b#nk #nd im h*Ad
Cash aÉ bank and in band ineludes tasb and short terrn highly liquid investments with a Short fDabJrity of t1￿Ce rnonths or less
fTom the date of acquisilion 01 opening of the de￿)511 or similar &¢¢oulli
18

Envelope ID.. E981A70>71514B3F-A58A-2E88124851(
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2021
AeeouTbiing Poli¢les (continued)
1.12
Creditors *nd provi51011S
CrediWTS and PTovisiolls ate rtcognised where the d)8rity has a present obligation resulting from a past event that will
probably resvli in the trartsfer of fimds to a thiTd party and the amount due to stttle the obligation can be measured or
estimated reliably. Creditors and PiOVAsions are normally reco8nhsed at their settjemcnt amount afier allowsng for any trade
discounts due.
1.13
Pensions retirement benefits
The tharity orÈrat&8 a deflned eontribution 5chemc. The amount charged to the slattmElIt of finaJh¢iat activhties itj respeci of
pension costs aTLd Oth￿ post retiteTneut beoefits is the contributions payable in the year. Differetsces ktw¢¢n ¢ontrblltions
payable In the year and contributions a¢0￿][Y are thown as either aruuals or prepayments in the ￿allCe sbeeL
1.14 Financial instruments
The charity only erttrrs Into basic financial instrnments trdnsactions that result in the recognition of financia] a55ets and
liabilitie5 like trade and other aecounts receivable and payable. loans fTom banks ar￿ other third parties and loans to ielated
partie5.
Debr insu￿MentS (other than those wholly repayable or receivable within one ye4r), includin8 loan5 and other accounts
receivable and payable. arc initially rneasured at present value of the future flows and subsequently at amortised Cost
using the effettive interest method.
Financial a&sets and liabilities are offset atKI the net arnount retKbrted in the Balance Sheet when there is an enforceable right
to set off the Tecognised amounts 8nd there is intertlion io sett]e on a thet b8sis or IO Tealise the 8sset and settle ihe liability
simultatheously.
1.15
Judgements in *pplying 4¢¢oumtin% policies ¥nd key sources of estlmitSoM uncert*Snty
In preparing the Financial Sta*ments, managemeni is required io make estitnatrs and assumptions which affect reported
itlcorue. expense5, assets. liabilitics and disclosure of ¢ontingent ¥sets and Ii&bilitJcs. Use of av211able illfomation aod
application of judgement are inh¢r¢oL th lh¢ (omkation of estimales, IoBether with expe¢taiions or ruLure events LhaL are
believed to be r¢asoDabl¢ llttder the ¢ircwnststtces. AC￿81 results ID the filture could differ frorn such estin]ates.
Inv
- The trustees have revalued the property to fair value at the year end. They have based their valuaiiort
. ort a valuation catried out by CharloLte Ftsllard MIUCS on 20 Novernber 2018.
The directors consider that there are no 518nificant are45 of key judgement or estimation uncertainty other than those
idcntified in the accounting policie5 above.
Going concern
The fijll impact of the Covid-l9 pandemic on the long-tenn landscape we will work in is not yet clear. however. in the short
tertn we have noi fac￿ any significant fynancial impact and whilsi our ability to WOTk face-lo-face is Cutrently reduced
considerably we have been able to in¢rease telephone and other m¢thods of advice delivery to help ID w0￿1n8 towards
targets. At the lime of approving the financial stttements, the Trus(ees have & reasonable expecraiion that ihe chaTity ha5
adequate resources to continue in operdtional existence for the foreseeable fuDJre. Thus, the trustees continue to adopt the
going concern basis of aceounting in the preparinB the fmancial ststements.
19

DooJSi9n Envdok*10.' E9BIA70>7151483F-A58A-2e88124851C6
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2021
Donations and legatles
Unrestricted Restricted
Fund5
Fund$
Totsl
2021
Ttstal
2020
DonatioDs aDd
8,497
&497
4.435
trt¢otne from thxritxble #ctivities
Grants and contract incomt receiyable
for rbaritable ￿tivity- advice xnd
Unrestiicted Remricted
Funds
Funds
Totsl
2021
Totsl
2020
Getseral Advice-
Bimiingh2m CC- Advice Setvi¢e
Bimiingharn & Solihull CCG
Universal Support- Help to Claim
The Henry Smith Ch8rity
BSL- The Eveson Tn￿1
BEIS Funding
Access (o Justice Foundation
Other grdnts
315.(1)O
Jisooo
131,23
482,170
305.653
125.451
421,279
18.750
6,Th)0
131.230
482,170
16.666
32,537
4,410
16,666
32,537
4350
5,997
3193YI
667.013
986.263
883.130
Debt Advice:
Money Advice Service.. F%e-t￿FaeeDeb{ Advice
Corrununity Law Partnership (CLP)
Severn TietLt Ttust Fulld (SThF)
Other gra￿ts
503ffi30
503.630
494.138
92,231
63,320
501630
503.630
649.689
Btnefit Advitt:
Bimiit)gham CC- Mental Health
Macmillan Cancer SupFQrt
74.000
324J72
74.000
324 J72
43,408
367,753
39U72
39&372
Tot#1 Intome from th#rit*ble *ttivitie5
822WO
1,065J85
1•4265
1,943,980
20

D£tu&gn Envelope ID.. E9B1A705.71514B3F-A58A-2E8B124851C
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL ST ATEMENTS
For the year ended 31 March 2021
Activities for genernting funds
Unrestricted Restricted
Funds
Funds
Total
2021
Totsl
2020
Room bire
Solar panels & casbb&¢k scheme
Windru5h compensatioll scb¢t))e
Other incorne
4,797
I,(X)3
2W7
899
2,887
899
2.582
6J68
6J68
5.81JO
InvestmeDt5
Unrestricted Restricted
Furtds
Funds
Tots]
2021
Total
2020
Interesi received
Investtnent property renthl income
402
J3,000
4112
13,OlJO
3,391
13,102
13,402
13,4112
16,493
Eypend1t￿r¢ on ¢harltsble activitles by fund
u￿rest￿tted Resttitted
Futtds
Funds
Totsl
2021
Totsl
2020
Genernl Advice
Debi Adv1ce
Btnefiis Advic¢
251299
74
644i00
896.099
504,874
375.606
894.041
605.832
437,015
375.606
756,173
1,020,406
1,77Q579
1,936.888
21

DO￿$b2n Env8h)pe ID". Eg81A705-7151-483F-A5BA-2E88124851t
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINAP4CIAL STATEMENTS
For the year ended 31 March 2021
Analysis of expenditllre on ¢hAritable attivtrf
Basi5 of
Alloeatio
Gener*1
Advl¢e
Debt
Advlee
Benefit5
Advlee
Total
2021
Total
2020
Direct Costs:
Sal8ries ajjd wagcs
Sraff and volw1￿cts Direct
Office cosrs
Direcl
Premises costs
DiTecl
Other costs
DiTe¢t
640.540
2553
35.145
39JJ75
291487
520
I J2A402
3.073
41.751
.300,489
15,538
33,873
17,850
57,184
5516
4W7
4￿7
684.605
398,891
294.097
lJ77.593
1.424.934
Support Costs..
Salarie5 wages
SthfflHrs
Srarff and volunteets St2fflHrs
Office costs
StafflHrs
PrtTnises costs
SthfflH
Govtmanct costs
SthfYIHrs
Other costs
StsfflHrs
79.061
709
76,790
51.670
3264
39J17
358
38,021
25581
J.778
928
30J28
232
29,405
19.949
1,498
97
14&706
1.299
144,216
97,200
6,540
1.025
122,178
6,768
232.706
133.882
15,935
485
211,494
105?83
81,5119
394986
511,954
Total expenditure on
¢h*r5￿b]e *etivitieS
504374
37S.606
1.776J79
1.936.888
Other expenditure
UDre5tricted Restricted
Fufftd$
FutLds
Total
2021
Total
2020
Jnvestment property expend]"tt
2J87
2,158
2J87
2J87
2.158
Net ineoming resourees for the ye4r
2021
2020
This is stated after charging
OpeTatirtg leases-18nd and buil¢bn8S
Opcratin8 Icase5- other
Auditor's remuu¢raiJon".
81,455
104,609
13.823
7,2(K)
7,983
Dtpreciatioll aod ImpainDCllt Cknrs
22

DOCUSI￿ Envelope ID.. E961A7o5-7f51483F.A58￿2E￿8124&51￿5
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2021
io
Trusiees
During the current or previow year no remuneration or IKnefits for services as a diiectorltnjstee have been paid or were
payable, direcily or indir￿lly. out of the funds of the ¢h3Tkty to any tru5te¢ or to any person known to be connected with
them.
Reimbursement of travel and incideotsl expcDscs io the trustee5 came to £Nil during tb¢ year to 31 March 2021 (2019120.. £3
paid to onc trustee).
Trustees, ithdemDity iDsuraDce paid by the charity durin8 the year totalled £60 (2019120.. £60) and expenses related to costs of
Trustees, meetings including the AGM totslled £NIl (2019r20-. £1.2971
li
Employees
2021
FfE
Number
2020
FTE
2021
Head
Count
2020
H¢2d
Count
Number of employees
The average number of employe¢%
analysed by function w
Advict workers and sllpport staff
Key management personnel
46
52
51
55
2021
2020
Employment e05ts
Wages and salarias
Social seturity eosts
Pensions Costs
IJ04.221
111,636
59.251
1,263,849
105.310
53.508
1.475.108
1.422.667
No employee rettived remuneration amounting to More than £(rf).(KKI in the (2019120: NtL)
The key management personnel of the Charity comprist the Chitf Executive Officer and thret optrational tnanagers.
The total employee bentfits of the key management personnel of the Charity were £179.4?1 (2019120.. £173,352).
No employees were made redundant in th¢ year12019120.. None). The total cost of the redundancy payments amouiited to
£Nil (2019120.. £Nill. The rA)li¢y of the charity is ￿ recognise redundancy payments in full when they become due and
tha￿ed to Support Costs unles% there 1$ provision for it in the funds of the project withill which the relevant employee
worked.
During the current or previous year no remurteration or benefits for se]vices as a directorltyustee have been paid or were
PJygble, direcdy or inth'rectjy, of the fijnds of the charity to any hijstee or any person known to be connected wilh them.
23

QooJSvJn Envdope ID.. E981A705-71514B3F-A5BA-2E8B124851Cfj
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2021
PenslOIIS
There is a defined contribution wsion schemc for employees. The basis for allo¢aiing the employer expense between 3¢tiwties
is based on the salary cost of thff WOTking that activity. Frotn July 2014 and again In July 2017 and July 2020, the CA
automatically enrolled eligible jobholders into a qualifyin8 scheme in accordance penslons le￿slatiOn. The assets of the
schtme are beld separately from those of the company itl an itJdetKndentJy adrnillistered futKt. The fund is a Group Person
Pensioo S¢h¢me wth Stsndard Life. The pensioo ¢ost ¢borge for the year represeots ¢Otitributions payable by the charitsble
company to the fiLttd and amounted 10 £59,251 (2019r20.. £53,508). The cost of the pension is all(Kated to tsch individual
projecl within which etnployec works. At the year-eDd£18.676 was owed to thc p*nsion 5cherne (2019120.. £J7,990).
13
Volunteers
The Tntstee Board attd SettioT Mana8emeni TeaEn recogttise the tremendtyjs contribution D￿de by our volunoets without whom
the service could Dot operate. The rigoro￿ training required to achÉeve the s(aDdard5 set by the service means nol all potential
vo]wite¢rs tompletr the ¢owse bui those that do. WOTk at all levels of the organisation from reception and administratlOD to
8eneralist advice aDd betsefits advi￿ work Thjs year the of voluD(eers able to provide help to ¢lients has been
significanily reduced due to the Covid requirements to 5ray ar hom& A srnall group of volunteers has been helping with
l¢phorte appM)irttments with ¢lient4 but the vast majotity of the wotk w)dertaken has been by paid stsff.
14 Flxed Assets
PToptrties
lthprovements
E4uipmth¢
Furnitwre
Total
Cost
At 31 March 2020
Diswsals
225.¢
207.323
(207,323)
32.550
10.589
475.462
(207,323)
At 31 March 2021
225,¢XK>
32.550
10,589
268,139
Depreciation
Ai l April 2020
Released 00 disposal
207.323
(207,323)
32.550
10.589
250,462
(207,3231
At 31 Mar¢h 2021
32,550
10,589
43.139
Net book v&lu¢
At 3J Mar¢h 2021
22SfJJO
225,OIH)
At 31 March 2020
225.(*K)
225.000
Durirtg the prior year the piopety ai Tyseley w&s transfeffed from freehold property ￿ invesiThent propcrty, after the
property stopped being used as an office and became tenanted on 19 DtteTnbtr 2018. Tht carrying value (>f the freehtsld
property was transfeTred at this date. Th¢ investtneot property was revalued by the ttwstees to its fair value bas¢d on a
valuation catried out ort 20 Novetnber 2018 by Cbarlotte Fullard MRICS of IAmbert Stwth and Hampton which resulted in
increase in value of £53,557. The truslte5 do noi believe the faki value to have cbanged sigllificanlly Since that valuaiioll.
24

DoGwSign EnvelopÈ ID.. Eg8IA705-7151483F-A58A-2E8B124851CI3
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2021
15
Debtors
2021
2020
G￿nts rccetvablr
Ptepaytnellts
Accrned iticome
Other debtors
138286
29.972
22577
1,922
91.538
23,560
154.511
192,757
269,609
16
Creditors: amounts f*Uing due WIthi￿ one year
21121
2020
Trade creditois
Soc121 security costs
Pension5
Accruals
Deferred in¢om¢
Othercreditor5
36.765
27,915
18,676
67.430
93.185
2S
36,323
26,987
17,990
50,836
87,351
25
243,996
219,512
17
Deferred income
Dtferred iti¢ome ¢ompris¢s of income received for the following pwjects whicjj ￿roMI2n¢t is expe¢Led in the
following year. totall￿8 £93,185 iti 202112020.. £87351)..
BCC
LEAS
Mentsl
Health
Universal
Support
Others
Balance as at 01 April 2020
Amount released to income earned
Amountdeferred Ln year
50.¢XKI
1851)0
9.101
{9.1011
14.935
9.750
{9.750)
9.751
B*lanee as 4t 31 Mareh 2021
50.ofAI
18300
14.935
9.750
25

DwSwJn Envdope10.' E981A70&7151483F.A58A.2E88124851(
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCJAL STATEMENTS
For the year ended 31 March 2021
18
Ffnanei*l instruments
2021
2020
Fin*nci*l a55ets
Financial assets rneasUr￿ at fair value through profit& lo￿..
- Casb at bank and in battd
FiDancial assets thai are debt insts1￿1$ mea9Lr￿ aE anx￿1￿ o)SL
- Grants receivable
- Accrued income
999.175
760.273
138.286
22.577
91,538
154.511
,I60,&38
1.006.322
FiD*nrial liabilities
Financial liabilities meawred at ajuorrisedccit
- Trade crsjitors
- T3xatson and Social security CL
Pensions
- ACcn￿lS
- Othercreditors
36,765
27915
18.676
67,430
2S
36,323
26.987
17.990
50,836
25
150.811
132.161
19
Provisions for liabilities
2021
2020
Dilapidatsons on Ica5edpremi5
80.000
80,0(K)
The dilapidationstost is repayable a% follows:
WLthin one year
Between one and two years
Between two and fiveyears
Aftcr five years
80.000
80.000
80.000
80,0
Movement In pro*Aslon$
2021
2020
Dilapidatyons pmisioD bToughi forward
Jncre&selIdecre&￿) in tbe y
80,0
Provlsion c*rried forwArd
80.000
80.0(X)
Art intrease in the dil4)idations pmvision was made in 2016117 afttr a ddapidations review w&s undertaken on 08.05.17
by Pollie Jelfs MRtCS of Fusion Buildin8 Consultancy Limited. Thc expenditure is expe¢td to O¢¢UT duTing the 2021122
r￿a￿ti#l yt4r as the current lease #i Gazet* Buildmgs has ended- w￿¢5$ a new lease is a8r¢¢d aod si8n•t
26

C)(KuSign Env81ope IO.. E981A705-7151483F-A56A.2E8B12485106
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2021
20
Unrestrl¢ted funds
B*lAn£e *t
01 April
2020
Trgnsfer
Betheen
Fund5
Balance at
31 March
2021
Incoming
resources
Resourees
expended
General funds
De5i8naled funds.. Reserves poljcy
Designated funds.. Redundanciss fund
Deslglla￿ funds". Lnvestment pro￿rtY
DesigJated fwids". Properties Improvemeots
Dc518nattd funds.. IT improvtmcnts
31,159
485,438
150,000
225.000
50.IX
851,147
758,560
(34,411)
(25,159)
89,335
460,279
150,000
225,000
loo,000
50,000
50,000
so,000
Total Unrestrleted f￿ndS
941.597
851.147
758.560
40.430
1.074.6A4
There is a designated fund of £225.C(M) for the investrrtnt prnperty at Tyseley (2019no.. £225.000) as this amount ig tbot
readily ivailable to spend on the charitable objects of the Charity. The freehold pmperty was th￿Sferred to invesrmeni
property once It was tenanted on 19 December 2020. A fvrther £460,279 15 designated as per the reserves policy of 3 nionlhs.
budgeted operdling costs {2019r20.. £485,438). £1 so,0(￿ for a redundancies fund for all staff {2019r20.. £150,000), £1￿,000
set aside for expected property improvements within the next two yeaTS on propertjes the Charity own5 or leasES (2019120..
£50,(K)01 and £50,000 set asjde for rr costs expe¢ted for a setver migratiort ￿ the Cloud in 2021_22 (2019r20.' £NJl).
21
Restrieted funds
The ￿t0[ne funds of the thxrity include restrictd fi￿d5 fOrnPnStng tb2 followmg unexFthJed balances of gTXDts rtLeJve
for specific purtM)ses.'
Balance at
01 April
2020
Transfer
Betwee
Funds
Balance at
31 March
2021
Incornillg
resources
Resoorees
expended
Bimiingbam CC- Mental Health
Birniingham & Solihull CCG
Maemillan Cancer Support
Cornrnunity Ju$ti¢e Fund
BEIS Fuodin8
Universal SUp￿)rt- Help Lo Claim
Other
13.773
74.(NXI
131.230
324.372
32.537
16.666
482,170
4,410
69.451
108,565
306.155
32.537
18J22
{22,065)'
{18,217)'
452
482,170
4,410
Total
13.773
1.065385
1.020.406
{40,430)
18J22
*Funds transferred into unre5tsieted fiJnd5 from rasiricted funds repre5cnt a paying back of fi￿dS transferred into
these restri¢ted fund projects froTn prior years where fitnding w&8 less than expendibjre.
Restricted Project Description$
Birrningharn City Couneil {BCC)- MeDtal Health
This prnject provides specialist welfare benefits advice to clients. Appointsnents are usually offered at three outreach
cortunuDi¢y rnerltal health siles across Birmiugham and refctnls are receivd from th¢ Cotnmunity Mentsl Health TeaTDS
based at those outrea¢b¢s. Due ￿ the Covid pandemic we suspetsded atteodan¢e at the outrea¢hes and moved ftom face to
face appointments to telephone and video ¢alls In MarclL 2020. We have maintained close links wqth the Community Mentsl
Health Teams 10 encourage referrals. The funding for this ¢otttract ertds on the 30 S¢pt¢mber 2021. We ar¢ wailing for
writttll coofm21100 of a tw￿Year txtttts&
27

DO￿$19￿ Envew ID.. E9B1A70&71S14B3F-A58A-￿BI24&51(
BIRMINGHAM CITIZENS ADVICE BURKAU SERVICE LIMITED
NOTES TO THE FINAf4CIAL ST ATEMENTS
For the ye*r ended 31 March 2021
Re5trieted Project De5¢riptions Icont.)
Birmingham & Solihull Clinic*1 CommissioDillÉ Group {CCG)
The purpose of this s¢rvi¢e is to provide a gcnerdlist advice to patients of 32 GP Surgeries within the Bimiin8ham and
Solibull Clinical Commissiollittg Group ICCG)- iief¢tr315 to th¢ servic¢s are via rnrmb¢15 of the Piimary Health Care Team
alld ¢lient via 5¢1f-referral. The aim of the service is for pauents to be SUp]￿e￿ and advised on theii [￿-clInICal issues that
may be Impactirtg their health and wellkiog tbus frceing practice 5tsff time to focus on clinical issues. This contrac( has been
exteoded till end of M￿Ch 2022.
Maemiilatt Cancer Support
This PToject usually Offe￿ apw>intrncnls at 15 outreach scssiotts each wttk. These wert delivered out of six hospitals. 3
hospices and 2 CA locations acrw BjT[ninEha￿ and Solibull. Due to the Covid panden￿¢ we were unable to attend our
outreach locations or offer face to face appointtn¢nts foi clien¢s itb Mar¢h 2020 and moved to tsffeTing telephone
appointtucnts and more reccnt]y video calls. The PEoject provides welfare bentfits advice to people aff¢¢ted by ¢aD¢er.
Referrals into the se]vice are via clinical thurse tearn& consul￿nts. and other health and social care profGssionals. Clients can
also self-refcr thi'ough our dedicated Macmillart helpline_ The funding from M2¢millaTh Cancer Support ends on the 3 1st
D¢¢ember 2021. We waiting for Written confirrnation that a fvrther three-year extension has been awarded.
Universal Support
Citizens Advice nationally h&8 eontraeted with Citizens Adwte BiTmingham to assisi 7.020 people to make a new claim for
Univcrsal Credi( frotn asstssrnent of tligibllity for tht benefil up lo receipt of iheit ftrst payment. The servi¢e includes
staffing the national Help to Claitn tclcphon¢ hejpline. via which cltents are as5e55ed for eligibility for Universal Credit, and
for the level of support they require to make the claim" artd providLng pAetieal supp)rt where Wulr￿ by clients to submit
the ¢1oim. This service bs funded until Maxh 2021.
Community Justice Fund
This funding was to &ssi$l with the costs assotiated with the Covid 19 pandemic. including Covid signage. cleanin8
materials. six tnotLths' salary costs for 0.5 advice supervisor and a contributiott towards ao a0￿Cipated d¢fi¢ii due io three
posts not being funded during the Covid shutdowtt. Additional CJF fundiDg was provided to enable a service manager to take
part itl a rnanagement trainiD8 pro8rattJme.
BEIS Funding
This govemment fvrtding w&$ given th national Cit12ens Advice. via the Depamient of Business, Ener￿ and Industriol
Siraie8y IBEIS), to increast Ihe availability of advjte servites LO people j[npact￿ by the Covid 19 pandemic. Citizens
Advice Birmingliam secured some of these fijnds ts) provide lapiops and soft phones to stsff and volunieers to Increase
capacity on the telephone advi¢e line.
28

Dccvsiw Envelope ID." E981A705.7151-4B3F-AW-2E8B124851C
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCJAL STATEMENTS
For the year ended 31 March 2021
22
Analysis of net Assets behvetn (unds
Utsrestri¢ted
fthtLds
Restricted
fund5
Total
Fund balances at 31 March 2021 are
repr￿ellted by..
vesttnent propety
Net ¢utreot assets
Provisions
225.((M)
929.614
(80,0011)
22&000
947,936
181J,000)
18,322
1.074.614
18J22
1.092,936
Unrestyi¢¢e4
fiLTrds
R¢stricted
fund5
Total
Fund bJlarKes ilt 31 MaTch 2020 are
tepresented by".
Invesiment property
Net cu￿ent assets
PTOVlSlOnS
225.0
796,597
(80.0￿)
225,000
810,370
{80.OIKII
13.773
941.597
13.773
955.370
23
Commitments under operating lease5
AS lessee:
As at 31 March 2021, the company had commitsY)ents un¢kr non•C2n¢ellable operating leases as follows..
Land yjnd building5
2021
2020
Other
2021
2020
Within one year
etwecn one aod tsvo years
36.070
1 5.759
A$ lessor-
As & 31 March 2021. the ¢omparJy had ¢ommikn¢nts owed to il under nort-wcell8ble operdting leases &5 follows..
Land and bvitdings
2021
2020
Within one year
Between one and ￿ years
2.875
8.667
29

DocuSKJn Envdope ID". E9B1A70&7151483F-A58A-2E88124851C6
BIRMtNGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2021
24
Related partles
Citizens Advice Bjttnitjgham (CAB) is a rnember of The Nation￿ Association of Citizens Advite Buitaux (Cit12eTiS
Advice), the national charity (Charity Nurnber.. 279057) which sers ou( a framework for stsndard5 of advice and case
rnanagcment and supports local offices with an information system, training and othcr services.
A representative of Citizens Advice attellds some meetin8s in an advisory, control and regulatory capacity. During the
2020￿1 finatlcial year payNJeDts were rnade to CitszeD5 Advice ts) the value of £1 1.241 (2019120.. £13.849) in respect of
subscriptioos, a¢countancy SUPPOT¢ ttaining seTvi¢es. Stslionery aud sundries. R¢¢¢ipLS from Citizerts Advi¢e for Contracts
and grant funditlg totalled £985,80012019120.. £915.417}.
Trustee Abisola Latunji-cockbill 1$ att employee of bAilJs & Reeve LLP. A donation of £1,¢￿)0 was received from Mill$ &
Reeves LLP in the 2020r21 fmancial year and no donatioDS were received from Mills & Rttve LLP ID 2019r20.
Coullcillor Gareth Moore is appointed by Birnhin8bam City Council. Durin8 the 2020r21 finallcfftal year payments were made
to BLmiLngham City Council of £92.863 (20l9r20.. £111.043) in respect ofpremises rentsis. council tues and busine￿ rates.
Re¢eipts from Bjrtningharn City Coun¢Jl for ¢ontra¢ts and grant fvndJn8 the year totslled £389,(M)0 12019120. £349,061)-
An amoun[ of £SO,000 is owed at the year end {2019r20.. £50,￿0) io BCC with regard 10 the LEAS contract.
25
Reconciliation of eash floiys from operating activitie5
2021
2020
Ntt income I lexwditure) for the rewrting peTi¢yJ
Add.. Deprectation charge
Less.. Dividends, inter&si and rents fTom invesmxnts
On¢rease) / de¢r¢8se iD debtors
Increase l (decre￿) itj creditors 8rKI provisioJK8
137.566
31,662
7,983
(16,493)
(40,577)
(54,2) 1)
(13,402)
76,852
24.484
Net c*sb provided by operating activitiu
225500
Cll,636)
26
Analysi5 of casth and ush equivalents
2021
2020
Cash at bank and in hatul
999,175
760,273
Total cash and cash equivalents
999,175
760,273
26A Analysis of changes in net debt
At 5t#rt
olytar
Cashllows
in year
At end
of year
Casb
760273
2389)2
999,J75
760.273
238.9)2
999,175
30

OLuSfvJn EnTr￿tr)pe ID". E981A705-71514B3F-A58A-2E88124851(
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2021
27
Mernbers li*biJity
The Charity {which has the working name of 'Citizens Advice Birmingham (CAB).) was fomied as a company limited by
guaTantee on 3 De¢ember 1987 (Company Number." 02202427). The full name of the charity is Bimiingham Citizens Advice
Bure￿ Service Limited and was [Egi$￿re￿ with the Charity Com]DiSSiOO on 15 December 1987 {Charity NuIll￿r.. 519639).
NoThc of the trustees bas any beneficial iatcrcst in the company. All of the trusttts are memb¢TS of tbe ¢omparty and
guarantee to Contribute £1 ijj the evtht of a wiDdiJJg up.
31