2023-03-31-accounts - Birmingham Citizens Advice Bureau Service Ltd

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			Page
Trustees'/Directors'	report		3 - 10
Independent Auditor's		report	11-13
Statement offinancial		activities	14
Balance sheet
Cash flow statement			16
Notes to the financial	statements		17-32

Charity number:	Charity number:			519639
Company	number:			02202427
Authorised	dk regulated		by the Financial Conduct		Authority			FRN:	617509
Registered	offlce:			Gazette Buildings
				168Corporation	Street
				Birmingham
				B46TF
Trustee Directors:				Paul Southon
				JiBLambert
				Councillor Gareth Moore
				Elizabeth Alvey
				Chaitali Desai
				Liam Bmoker
				Sundeep Gill
				Lydia Stockdale
				Lucy Vernall
				Richard Burden
				Phil Marris
				Kay Burton-Williams		—Appointed			2/3/23 Co-opted 22/2/23
				Dee Kundi —Appointed			9/3/23 Co-opted 22/2/23
				Stuart Crowe —resigned			23/11/22
				Abisola Latunji-Cockbill			-resigned		23/11/22
Senior Management		Team:		Janice Nichols (Chief		Executive)
				Kelly Danks
				Samantha Catchpole
				Jane Priest
Auditors:				CKCA Limited
				No. 4Castle Court 2
				Castlegate Way
				Dudley
				DY1 4RH
Bankerst				Unity Trust Bank	Pic
				9Brindley Place
				Birmingham
				Bl 2HB
Solicitors:				DLA Piper UK LLP					Gowling WLG (UK) LLP
				Victoria Square House					Two Snowhill
				Birmingham B24DL					Birmingham	B46WR

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Note	Funds	Funds	2023	Funds	Funds	2022
					8		f,	f.
Income from:
Donations and legacies		2	7,565		7,565	2,935		2,935
Charitable activities		3	820,905	986,274	1,807,179	737,412	1,085,198	1,822,610
Activities for generating	funds	4	2,912	27,975	30,887	8,648	7,532	16,180
Investments		5	24,014		24,014	13,528		13,528
Total income			855896	1,014,249	1,869,645	762,523	1,092,730	1,855,253
Expenditure on:			720,861	979,550	1,700,411	827,551	1,020,406	1,887,307
Charitable activities		6,7	369	25,583	25,952	1,129	5,757	6,886
Other expenditure		8
			721/30	1,005,133	1,726@63	828,680	1,065,513	1,894,193
Total expenditure
Net income/(expenditure)
before transfer			134,166	9,116	143,282	(66,157)	27,217	(38,940)
Transfers between funds		20,21	(4,713)	4,713		17,029	(17,029)
Net movement in funds			129,453	13,829	143,282	(49,128)	10,188	(38,940)
Reconciliation offunds:
Total funds brought
forward at01 April 2022			1,025,486	28,510	1,053,996	1,074,614	18,322	1,092,936
Total funds carried
forward at31March 2023			1,154,939	42v339	1,197,278	1,025,486	28,510	1,053,996


				Note
Fixed assets
Tangible assets				14
Investments				14	225,000		225,000
						225,000		225,000
Current assets
Debtors				15	309,083		208,549
Cash at bank and	in	hand		26	1,053,514		963,432
					1)362,597		1,171,981
LiabiTities
Creditors: amounts		falling due
within one year				16	(310,319)		(262,985)
Net current assets						1,052,278		908,996
Total assets less	current		liabilities			1,277,278		1,133,996
Provisions for liahiTities				19		(80,000)		(80,000)
Total net assets						1,197,278		1,053,996
Funds ofthe charity
Unrestricted funds:				20
General funds					145,746		81,485
Designated Revaluation			reserve		53,557		53,557
Other Designated	funds				955,636		890,444
						1,154,939		1,025,486
Restricted funds				21		42)339		28,510
Total charity funds				22		1,197,278		1,053,996

					Note	2023	2022
							8
Cash flows from operating		activities:
Net cash	provided by operating activities				25	66,068	(49,271)
Cash flows from investing		activities:
Dividends,	interest and rents	&om investments				24,014	13,528
Net cash	provided by investing activities					24,014	13,528
Increase /	(decrease) in cash	and cash equivalents		in
the reporting period						90,082	(35,743)
Cash and	cash equivalents	at the beginning	of	the
reporting	period					963,432	999,175
Cash and cash equivalents at the end of				the
reporting	period				26	1,053,514	963,432

2	Donations and legacies
				Unrestricted	Restricted	Total	Total
				Funds	Funds	2023	2022
					f
	Donations and gifts			7,565		7,565	2,935
3	income from charitable	activities
	Grants and contract income		receivable	Unrestricted	Restricted	Total	Total
	for charitable activity information	—advice and		Funds 8	Funds f	2023 g	2022
	General Advice:
	Birmingham CC - Advice Service			272400		272,500	210,000
	Birmingham 8t Solihull	NHS			160,296	160,296	131,232
	Universal Support —Help to Claim				302,057	302,057	4$8,190
	The Henry Smith Charity				4$,250	48,250	35,625
	Cadent Foundation				7,084	7,084
	Energy Saving Trust				21,19$	21,198
	Other grants			6,237	7,901	14,138	21,407
				278)737	546,786	$25,523	866,454
	Debt Advice:
	Money Advice Service:	Debt	Advice	491,902		491,902	493,232
	Community Law Partnership		(CLP)	50,266		50,266	26,376
	Other grants						7,804
				542,168		542,168	527,412
	Benefit Advice:
	Birmingham CC - Mental Health				74,000	74,000	74,000
	Macmillan Cancer Support				365,488	365,488	334,744
					439,488	439)488	408,744
	Total income from charitable activities			820,905	986,274	1,807,179	1,822,610

ctivities f	or generating	funds
			Unrestricted	Restricted	Total	Total
			Fundsf	Funds	2023f	2022f
Solar panels dt cashback		scheme				1,896
Windrush	compensation	scheme				2,925
Other income			2,912	27,975	30,887	11,359
			2,912	27,975	30/87	16,180
vestments
			Unrestricted	Restricted	Total	Toad
			Funds f.	Fundsf	2023	2022
Interest received			9,581		9,581	528
Investment	property rental income		14,433		14,433	13,000
			24,014		24,014	13,528

xpenditure on charitable activities	by fund
	Unrestricted	Restricted	Total	Total
	Fundsf	Funds	2023	2022
General Advice	207,290	543,160	750,450	917,304
Debt Advice	5139571		513/71	555,541
Bene6ts Advice		436890	436,390	414,462
	720,861	979,550	1,700,411	1,887,307

	Analysis ofexpenditur		e on charitable activ	ities
			Basisof	General	Debt	Benefits	Total	Total
			Allocation	Advice	Advicef	Advice	2023	2022
	Direct costs:
	Salaries and wages		Direct	528,467	389,633	322,440	1)240)540	1,367,861
	Staffand volunteers		Direct	4,507	360	903	5,770	3,739
	Offic costs		Direct	14,628	712	671	16&011	18,489
	Premises costs		Direct	64			64
	Other costs		Direct	365			365	70,714
				548,031	390,705	324,014	1,262,750	1,460,803
	Support costs:
	Salaries wages		StaffIHrs	61,933	38,205	34,084	134/22	104,164
	Staffand volunteers		Staff/Hrs	2@87	1,457	1,285	5,129	971
	Office costs		Staff/Hrs	72,239	44,981	40)352	157,572	191,678
	Premises costs		Staff/Hrs	58)256	33,555	32,740	124,551	105,579
	Governance costs		Staff/Hrs	6@64	5,121	3,509	14,994	22,471
	Other costs		Staff/Hrs	1,239	(452)	406	1,193	1,641
				202,418	122,867	112,376	437,661	426,504
	Total expenditure	on
	charitable activities			750,449	513472	436&i90	1,700,411	1,887,307
	Other expenditure
				Unrestricted		Restricted	Total	Total
					Funds	Funds	2023	2022
					8	8
	Investment property		expenditure		369		369	1,129
	CEO Fonun					12)881	12)881	5,757
	Other expenditure					12,702	12,702
					369	25,583	25,952	6,886
9	Net incoming resources for the year						2023
This	is stated after charging
Operating leases - land and		buildings					91,819	85,257
Auditor's remuneration:
	Audit						8,700	8,340
Depreciation and Impairment			Charges

Employees	2023	2022	2023	2022
	FTK	FTE	Bead	Head
	Number	Number	Count	Count
Number ofemployees
The average number ofemployees,
analysed by function was:
Advice workers and support staff	37	46	42	49
Key management personnel	4	4	4	4
	41	50	46	53
			2023	2022
Employment costs
Wages and salaries			1,202,743	1,294,122
Social security costs			113/98	116,182
Pensions costs			58,721	61,721
			1874,762	1,472,025

Fixed Assets	investment
	Properties	Equipment	Furaiture	Total
			K
Cost
At 31March 2022	225,000	32,550	10,589	268,139
At 31March 2023	225,000	32,550	10,589	268,139
Depreciation
At 1 April 2022		32,550	10,589	43,139
At 31March 2023		32,550	10,589	43,139
Net book value
At 31March 2023	225,000			225,000
At31 March 2022	225,000			225,000

15	Debtors		2023	2022
	Grants receivable		196,432	112,413
	Prepaym ants		31,140	34,101
	Accrued income		81,511	59,802
	Other debtors			2433
			309,083	208,549
16	Creditors: amounts	falling due within one year	2023	2022
			5
	Trade creditors		132,301	42,455
	Social security costs		37,728	31,569
	Pensions		8,199	9,578
	Accruals		67,085	50,029
	Deferred income		65,006	79354
	Other creditors			50,000
			310/19	262,985

			BCC	Mental	Universal	Others
			LEAS	Health	Support
				f.
Balance	as at 01	April 2022	50,000		7,729	21,625
Amount	released	to income earned	(50,000)		(7,729)	(21,625)
Amount	deferred	in year		3,700		61,306
Balance	asat31March 2023			3,700		61,306

18	Financial instruments					2023	2022
	Financial assets
	Financial assets measured	at	fair value through profit4loss:
	-Cash atbank and in hand					1,053,514	963,432
	Financial assets that are debt		instruments	measured	at amortised cost:
	-Grants receivable					196,432	112,413
	-Accrued income					81,511	59,802
						1331,457	1,135,647
	Fiuancial liabilities
	Financial liabilities measured		at amortised	cost:
	-Trade creditors					132,301	42,455
	-Taxation and social security		costs			37,728	31,569
	-Pensions					8,199	9,578
	-Accruals					67,085	50,029
	-Other creditors						50,000
						245@13	183,631
19	Provisions for liabilities					2023	2022
	Dilapidations on leased preuuses					80,000	80,000
	The dilapidations cost is payable as follows:
	Within one year					80,000	80,000
	Between one and two years
	Between two and five years
	After five years
						80,000	80,000
	Movement in provisions					2023	2022
	Dilapidations provision brought forward					80,000	80,000
	Increase/(decrease) in the	year
	Provision carried forward					80,000	80,000

20 Unrestricted	20 Unrestricted	funds
					Balance at			Transfer	Balance at
					01April	Incoming	Resources	Between	31March
					2022	resources	expended	Funds	2023
						f,	g		K
General funds					81,485	855,396	(721,230)	(69,905)	145,746
Designated	funds:	Reserves policy			449,001			65,192	514,193
Designated	funds:	Redundancies		fund	150,000				150,000
Designated	funds:	Investment	property		225,000				225,000
Designated	funds:	Properties	improvetuents		100,000				100,000
Designated	funds:	ITimprovements			20,000				20,000
Total Unrestricted		funds			1,025,486	855,396	(721,230)	(4,713)	1,154 tt39

				Balance at			Transfer	Balance at
				01April	Incoming	Resources	Between	31March
				2021	resources	expended	Funds	2022f
General funds				89,335,	762,523	(778,680)	8,307	81,485
Designated	funds:	Reserves	policy	460,279			(11,278)	449,001
Designated	funds:	Redundancies fund		150,000				150,000
Designated	funds:	Investment	property	225,000				225,000
Designated	funds:	Properties	improvements	100,000				100,000
Designated	funds:	ITimprovements		50,000		(50,000)	20,000	20,000
Total Unrestricted		funds		1,074,614	762,523	(828,680)	17,029	1,025,486

			Balance at			Transfer	Balance at
			01 April	Incoraing	Resources	Between	31March
			2021	resources	expended	Funds	2022
			6			6
Birmingham		CC - Mental Health	18,322	74,000	(73,183)		19,139
Birmingham		&Solihull CCG		131,232	(107,669)	(23,563)s
Macmillan		Cancer Support		334,744	(341,278)	6,534
The Henry		Smith Charity		35,625	(29,719)		5,906
Universal	Support —Help to Claim			488,190	(488,190)
CEO Forum				7,532	(5,757)		1,775
Other				21,407	(19,717)		1,690
Total			18,322	1,092,730	(1,065,513)	(17,029)	28,510

Analysis o	fnet assets between funds
		Unrestricted	Rest)acted
		funds	funds	Total
				K
Fund balances at 31March 2023 are
represented	by:
Investment	property	225)000		225,000
Net current	assets	1)009,939	421339	1,052,278
Pmvisions		(80,000)		(80,000)
		1,154,939	42439	1,197,278
		Unrestricted	Restricted
		funds	funds	Total
		f.
Fund balances at 31March 2022 are
represented	by:
Investment	property	225,000		225,000
Net current	assets	880,486	28,510	908,996
Provisions		(80,000)		(80,000)
		1,025,486	28,510	1,053,996

	Land and buildings	Land and buildings
	2023	2022	2023	2022
Within one year	43,629	87,257
Between one and two years

25	ReconciTiation ofcash flows from operating		2023	2022
	Net income / (expenditure) for the reporting period		143)282	(38,940)
	Add: Depreciation charge
	Less: Dividends, interest and rents &om investinents		(24,014)	(13,528)
	(Increase) / decrease in debtors		(100,534)	(15,792)
	Increase / (decrease) in creditors and provisions		47@34	18,989
	Net cash provided by operating activities		66,068	(49,271)
26	Analysis ofcash and cash equivalents		2023	2022
				5
	Cash at bank and in hand		1,053,514	963,432
	Total cash and cash equivalents		1,053,514	963,432
26A	Analysis ofchanges in net debt
		At start	Casbflows	At end
		ofyear f	in yearf	ofyear
	Cash	963,432	90,082	1,053,514
		963,432	90,082	1,053)514