2022-03-31-accounts - Leeds Citizens Advice Bureau

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Trustees			Isobel Mills		(Chair)
			Alison Lowe		(Vice Chair)
			Nigel John Turner		(Treasurer)
			Richard Balfe
			Rebecca Dearden
			Ryk Downes
			Kenneth Patterson
			Susan Samuel		(resigned 22 March 2022)
Key Management		Personnel	Dianne Lyons		Chief Executive
			Badamkhand	Palmer	Finance Manager		(from September 2021)
			Ed Browne		Finance Director		(until September 2021)
			Marie Mooney		Service Delivery		Manager	(from April
					2021)
			Bola Cole		Office Manager	(from December 2021)
Company	secretary		Dianne Lyons
Charity number			700314
Company	number		02228358
Registered	office		Oxford House
			Oxford Row
			Leeds
			LS1 3BE
Auditor			Azets Audit Services
			Triune Court
			Monks Cross	Drive
			York
			YO32 9GZ
Bankers			Unity Trust Bank pic
			4 Brindleyplace
			Birmingham
			B1 2HB

			Page
Chairman's	statement
Trustees'	report
Statement	ofTrustees'	responsibilities
Independent auditor's		report
Statement	offinancial	activities	16
Balance sheet			17
Statement	ofcash flows		18
Notes to the financial		statements	19-32

				Unrestricted	Restricted	Total	Total
				2022	2022	2022	2021
			Notes	f.	f		f.
Income from:
Donations and legacies				346		346
Charitable activities			3	1,526,085	870,834	2,396,919	2,461,286
Investments				2,231		2,231	3,020
Exceptional item - lease	surrender						150,000
Total income				1,528,662	870,834	2,399,496	2,614,306
Ex enditure on:
Charitable activities			5	(1,466,552)	(852,854)	(2,319,406)	(2,509,414)
Property relocation costs			4, 5
							(55,244)
Net pension scheme credit							219,000
Total charitable expenditure				1,466,552	852,854	2,319,406	2,345,658
Net income/(expenditure)	before transfers			62,110	17,980	80,090	268,648
Gross transfers between	funds			27,369	(27,369)
Net income/(expenditure)	for the year			89,479	(9,389)	80,090	268,648
Other recognised gains	and losses
Exceptional gain on exit from defined		benefit
pension scheme			10				2,635,000
Net movement in funds				89,479	(9,389)	80,090	2,903,648
Fund balances at 1 April	2021		17	585,540	9,389	594,929	(2,308,719)
Fund balances at 31 March 2022			17	675,019		675,019	594,929

					2022		2021
				Notes	f		f.
Fixed assets
Intangible assets				11		4,536		5,832
Tangible assets				12		156,201		175,805
						160,737		181,637
Current assets
Debtors				13	52,747		38,096
Cash at bank and	in	hand			738,114		598,629
					790,861		636,725
Creditors: amounts		falling	due within
one year				14	(276,579)		(223,433)
Net current assets						514,282		413,292
Total assets less	current liabilities					675,019		594,929
Income funds
Restricted funds				16				9,389
Unrestricted fund	- building		fund	17				5,835
Unrestricted funds	-	general		17		675,019		579,705
						675,019		594,929

							2021
				Notes
Cash flows from operating		activities
Cash generated from operations				20		137,254		44,598
Investing	activities
Purchase	oftangible fixed assets						(117,435)
Investment	income received				2,231		3,020
Net cash	generated from/(used		in)
investing	activities					2,231		(114,415)
Net cash	used in financing	activities
Net increase/(decrease) in		cash	and	cash
equivalents						139,485		(69,817)
Cash and	cash equivalents	at beginning		of year		598,629		668,446
Cash and	cash equivalents	at end of		year		738,114		598,629

				2022 f.	2021f
Leeds Advice Service contract				982,733	1,003,463
Leeds Advice Service contract		- sub contracted	services	428,352	436,300
Money Advice Service - Debt		Advice Project		293,432	315,489
Money Advice Service - Trainee				29,146	17,749
Day One Outreach	Services -	Leeds Cares		8,319	22,105
Help to Claim				270,347	268,262
Leeds Clinical Commissioning		Group - Outreach	service	90,000	90,000
PensionWise				114,609	147,144
Northern Powergrid				139,981	125,183
Yorkshire Building	Society referral service			15,000
LCC - Financial advice to people with TB in Leeds					2,500
Other Income				25,000	33,091
				2,396,919	2,461,286
Analysis by fund
Unrestricted funds	- general			1,526,085	1,562,854
Restricted funds				870,834	898,432
				2,396,919	2,461,286

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Support co	sts
		Support	Governance	2022	Support	Governance	2021
		costs	costs		costs	costs
		f		f	f
Staff costs		19,593		19,593	19,061		19,061
Audit fees			6,240	6,240		5,220	5,220
Accountancy			2,340	2,340		2,220	2,220
Governance	and AGM
costs			455	455		359	359
		19,593	9,035	28,628	19,061	7,799	26,860

The analysis ofauditor's remuneration is as follows:
	2022	2021
Audit ofannual accounts	5,200	4,350
Non-audit services
All other non-audit services	1,950	1,850

Number of	employe	es
The average	monthly	number ofemployees	during the year was:
				2022	2021
				Number	Number
				58	60
Employment	costs			2022	2021
				F
Wages and	salaries			1,288,491	1,368,217
Social security costs				107,402	116,648
Defined benefit scheme contributions				34,187	216,185
Defined contribution		scheme		64,385
				1,494,465	1,701,050

Other gains	or losses
			2022f	2021f
Exceptional	gain on exit from defined	benefit pension scheme		(2,635,000)

Intangible fi	xed assets
		Software
		f
Cost
At 1 April 2021 and 31 March 2022		6,480
Amortisation	and impairment
At 1 April 2021		648
Amortisation	charged for the year	1,296
At 31 March	2022	1,944
Carrying amount
At 31 March	2022	4,536
At 31 March	2021	5,832

12	Tangible fixed assets
			Leasehold	Computers	Total
			improvements
				f.
	Cost
	At 1 April 2021		175,176	10,431	185,607
	At 31 March 2022		175,176	10,431	185,607
	Depreciation and impairment
	At 1 April 2021		8,759	1,043	9,802
	Depreciation charged	in the year	17,518	2,086	19,604
	At 31 March 2022		26,277	3,129	29,406
	Carrying amount
	At 31 March 2022		148,899	7,302	156,201
	At 31 March 2021		166,417	9,388	175,805
13	Debtors
				2022	2021
	Amounts falling due	within one year:
	Trade debtors			4,481	2,500
	Prepayments and accrued income			48,266	35,596
				52,747	38,096

14	Creditors: amounts
		Notes	2022 P	2021f
	Other taxation and social security		31,506	27,574
	Deferred income	15	55,416	68,026
	Trade creditors		16,037	6,077
	Other creditors		3,908	5,278
	Accruals		169,712	116,478
			276,579	223,433
15	Deferred income
			2022f	2021
	Brought forward		68,026	83,330
	Released in the year		(68,026)	(62,437)
	Deferred in the year		55,416	47,133
	Carried forward		55,416	68,026

				Movement in funds	Movement in funds
Current year			Balance at 1	Incoming	Resources	Transfers	Balance at 31
			April 2021 f	resources	expended	f.	March 2022
Money and Pensions		Service	5,979	293,432	(275,438)	(23,973)
MaPS Trainee				29,146	(29,146)
Northern Powergrid			1,354	139,981	(139,969)	(1,366)
PensionWise				114,609	(114,609)
LCC Social Inclusion		Fund		270,347	(270,347)
Yorkshire Building	Society			15,000	(15,000)
Day One Outreach	service - Leeds
Cares			225	8,319	(8,345)	(199)
Other restricted funds			1,831			(1,831)
			9,389	870,834	(852,854)	(27,369)

				Movement in funds	Movement in funds
Prior year			Balance at 1	Incoming	Resources	Transfers	Balance at 31
			April 2020 f	resources	expended	f.	March 2021
Money and Pensions Service			1,296	315,489	(310,806)		5,979
MaPS Trainee				17,749	(17,749)
Northern Powergrid			1,354	125,183	(125,183)		1,354
PensionWise				147,144	(147,144)
Help to Claim				268,262	(268,262)
Day One Outreach		service - Leeds
Cares				22,105	(21,880)		225
Other restricted	funds		1,869	2,500	(2,538)		1,831
			4,519	898,432	(893,562)		9,389

Analysis	ofnet assets between funds
			Unrestricted	Restricted	Total
			funds	funds
			2022	2022	2022
			f	f	E
Fund balances at 31 March 2022 are represented		by:
Intangible	fixed assets		4,536		4,536
Tangible assets			156,201		156,201
Net current assets			514,282		514,282
			675,019		675,019
			Unrestricted	Restricted	Total
			funds	funds
			2021	2021	2021
Fund balances at 31 March 2021 are represented		by:
Intangible	fixed assets		5,832		5,832
Tangible assets			175,805		175,805
Net current assets			403,903	9,389	413,292
			585,540	9,389	594,929

	2022	2021f
Within one year	91,950	94,623
Between two and five years	360,632	290,687
In over five years	268,949	345,038
	721,531	730,348

20	Cash generated from	operations				2022	2021
	Surplus for the year					80,090	268,648
	Adjustments for:
	Investment income recognised in statement			offinancial	activities	(2,231)	(3,020)
	Depreciation and impairment oftangible		fixed assets			20,900	10,450
	Defined benefit scheme adjustments						(219,000)
	Movements in working	capital:
	(Increase) in debtors					(14,651)	(10,713)
	Increase in creditors					65,756	13,537
	(Decrease) in deferred	income				(12,610)	(15,304)
	Cash generated from	operations				137,254	44,598
21	Analysis ofchanges	in net funds
	The charity had no debt during the current			or previous	year.

Comparative St	atement of Financial	Activitie	s
			Unrestricted	Unrestricted	Restricted	Total
			funds	funds	funds	2021
			general	pension
				reserve
			f.	f
Income from:
Charitable activities			1,562,854		898,432	2,461,286
Investments			3,020			3,020
Exceptional item	- lease surrender		150,000			150,000
Total income			1,715,874		898,432	2,614,306
Ex enditure on:
Charitable activities			1,615,852		893,562	2,509,414
Net pension scheme credit				(219,000)	-	(219,000)
Exceptional item			55,244			55,244
Total expenditure			1,671,096	(219,000)	893,562	2,345,658
Net income for	the year		44,778	219,000	4,870	268,648
Other recognised gains and losses
Exceptional gain	on exit from defined	benefit
pension scheme				2,635,000		2,635,000
Net movement	in funds		44,778	2,854,000	4,870	2,903,648
Fund balances at 1 April 2020			540,762	(2,854,000)	4,519	(2,308,719)
Fund balances	at 31 March 2021		585,540		9,389	594,929