# TAMESIDE CITIZENS ADVICE BUREAU LIMITED (A-company limited by guarantee): ## Financial Statements For the year ended:31 March 2624 Conipsny no: ‘2302896 (England &Wales) ‘Charlty.no: 701413 ## TAMESIDE CITIZENS ADVICE BUREAU LIMITED. ## FINANCIAL STATEMENTS os **----- Start of picture text -----**
INDEX.
Company information +
Directors Report (Incorporating Trustees Report) 2-4
‘Accountant's Report 5
Statement of Financial Activities 6
Nlotwe to the mccounts 6-14
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. ## TAMESIDE CITIZENS ADVICE BUREAU LIMITED. ## Legal andadministrative information DIRECTORS MAshworth W Brelsford. MDale J Flekthouse P Fitzpatrick (Counellior) SECRETARY N Morgan, REGISTERED OFFICE Tameside One Market Placé OL6 6BH COMPANYLIMITED BY GUARANTEE: ‘REGISTERED NUMBER: 2302606 REGISTERED NUMBER 701113 BANKERS "Barclays Bank PLC: Arcades Shopping Centre: ‘ Ashton-under-Lyne | | OLGWE. INDEPENDENT EXAMINER, d:A Simpson& Go Ltd , ## SK63DN. a, ~ TAMESIDE CITIZENS ADVICE BUREAU LIMITED — » Directors Report(incorporatingthe Trustees" Report), . The directors and trustees present their report and the éxamined accounts for the.year ended 84 March 2021. The directors have adoptedthe provisionsof FRS: 102 In preparing : the annual. Feport'and financial ‘statements ofthe charity. ° . *Conatitution, objects, policies and public benefit. a _ The:principal activity of the:company continuedth be the operaof a Ci **t** izen'sion Advice Bureau. _ The ‘company, wich is:a companylimited bygusrantse, is a registered chatity established for. - __.. the promotion:of cheritable purposes for the benefitof the community in the ared ofTameside... The organisation erisures that'all services aré avaliable tothé generat public and pegpie In “Povar **e** notrtyexcluded, as fio fees arepayabie.. poe _. J "The chartly 5 Rniowledgeofhasthéiran rightsadditional and responsibiitiesaim ofensuringorthattheindividualsservices available, donot sufferofthroughthroughan:Jack Inabilityof to "Independent“\* ‘These aims ere:achleved through trained volunteers givirig free, confidential, impariiatand «:, The eqmpanyadvicets amemberto the local of thecontmunity.National. AssociationThesé:objectivesof CitizensremainAdviceunchangedBureaixtfromand adheresprevious years,to ‘Service‘The company (MaPS), recelves grantsand otherchangeablefunders. from Tameside Metropolitan© = Borough Counall,the Monéy and Perisions The:surplusfor the year amounted to £9,732 (2020 deficit: £18,191). Total reserves stand at £238,996 (2020 £218,684), . _-: ., The-accounis have been prepared on’a. going conicém beitia; as thé-finding for the nex? financlal'year °°: has been provisionally agreed. The company. plans to conitinive toexpand its services, inpartby =~ coli). altireeting extemal sources of funding, — } _ - oy (ocJoy” 01accordanicewith Charity Commigsion recommendations the cainipanytries toMaintain reserves: gifficientto meet at least three: months runnirig:costs. This has been achlevedas at $4 March 2024. “ee= /" The gheityIs administered by ite heart of directors, who meet regularly to decide policy. New ty directors are appointed by the approval of the. board. A Chief Officer.ts @ppoirited to averse tha eo. “day to-day running of the charity.The’ directors who served during OS the yéar were as fallows:. Natwont " -P Elepatiiok {Couto won) § Cheeseman oO ely Dale ©.) Madeordance wt he companys ates af asssclation, M Ashraf, MAstwott, MDa ‘caja: elite by rotation and offer themselves for re-election;: : ## TAMESIDE CITIZENS ADVICE BUREAU LIMITED investments,ofUnder capitalthe memorandumof thesecurities ‘charity,whichorandpropertiesarticlesig not Immediatelyas ofassaclation,the directorsrequiredthasee fitchatityfor its.=fiespurposies;thepower In.ortouponinvestetich:the:income Training and Induction : The. company operates a.formal induction programme’ for iteview trustees that Issed by the. Citizens Advice Bureau nationally. vie eal | Statement of directors’ responsibilities . Company In:which givesanda charitytrue and lewfair[requires] viewof the[the] stats[directors] of theto preparacompariy‘s finericilaffairs statermiarit and. of the profitfor eichor financialloss for thatyear year: doing 86 the diréctors.arequi **r** ede to: + Select suitable accounting paliciéand th **e** n apply themconsistently; ~ Make judgements and estimates that ere teasonable and'pruden; ~ State whether applicable accounting standards and stitameénis of accounting practice have. ~ beien followed subject to:any départures disclosed‘and explainedinthe financial: statements: and - Preparethe financial statements.on the going. concern basis unless tt isinappropriate to presume i that the company will continue Ih operation; A “The drector'are responsi for keeping propersctounting nicorda whidh decioee, wh. ci. |. Reasonable accuracy at any ore time, the firancial position of the company and to.enable them to 3h_* _*| @neunethie financial statements complywitt theCampianiesAct 2006; They ere also réeponsibie.for 8, 1)"; Safeguarding the assets of the company and:herioe far taking reasonable steps for the prevention As the compsit’s Bicootors, weceri thet so for ds wa are aware, there is no relevent infornaiion, feccoeco we have-taken all the steps that weought'to have takan ihorder:make ourselves aware of any ent2) Infonmation,Teleyant information and to establishrnsthat the chertlysindependent examiners are award of that: Boos. The diractors have:the above responsibilities, they.also needto provide tedsonable assurance thet vig. i."Po.) 7 PfOperheconts-erets assets aresafeguardedmaintai‘againstand ufinancial **n** authoriseded information use:or disposition;.used within’the.charity ar forapublication 27"). = theschanity coniplies with relevant laws and ; ## = Ae 3. **----- Start of picture text -----**
TAMESIDE CITIZENS ADVICE BUREAU LIMITED
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Directors' Report (Incorporating the Trustees’ Report)
The systems of intemal controls are designed to provide reasonable assurances against material logs
or misstatement. They will include:
- a business plan and annual budgets approved by the directors;
- reguler consideration by the trustees of financial results, variances to budgets, non-financial
perfomance indicators and benchmark reviews;
+ delegation of authority and segregationof duties; and
- identification and management of risks.
Independent Examiner
A resolution will be proposed at the next Annual General Meeting to reappoint the independent
examiners, J A Simpson & Co Ltd.
This report has been prepared in accordance with the provisions of Part 15 of the Companies
Act 2006 relating to small companies. .
By order of the board
Tameside One
Market Place
Ashton-under-Lyne
OL6 6BH
21st September 2021 N Morgan Lif .
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INDEPENDENT EXAMINERS’ REPORT
- "+ * TQ THE MEMBERS OF TAMESIDE CITIZENS ADVICE BUREAU LIMITED -
{ Feport on the accounts of the company limited by guarantee for the year ended 31 March 2021
whichFRS are set out on pages6 to 11. These accounts have been prepared in accordancewith the
102 and the accounting policies therein.
Respective responsibilities of directors and examiner
theAs described in the Statementof Diréctors' Responsibilities the company's directors (who are also
Trustees) are responsible for the preparation of the accounts in accordance with applicable law
and United Kingdom Accounting Standards. You consider that the audit requirement of $144(2) ofthe
Charities Act 2011 (the Act) does not apply and that an independent examination is needed.
| am qualified to undertake the examination by being a-qualified member of the Institute of | -
Chartered Accountants In England and Wales.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for
independent examination, it is my responsibility to:
examine the accounts under section 145 of the 2011 Act
to follow the procedures laid down in the general Directions given by the Charity Commission
under section 145(5)(b) ofthe 2011 Act and = a
Basts to state whether particular mattera have come to my attention. .
of the Independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity
Commissioners. An examination Includes a review of the accounting records kept by the charity
and @ comparison of the accounts presented with those records. It also includes consideration
asof any unusual items or disclosuresin the accounts and the seeking ofexplanations from you
trustees conceming any such matters. The procedures undertaken do not provide all the .
evidence that would be required in an audit and, consequently no opinion Is ‘given as to whether the
accounts present a “true and fair view" and the report is limited to those matters set out below.
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## independent examiner's statement - In connection with my examination, no matter has come to my attention: 1 Which gives me reasonable cause to believe that, in any material respect, the **----- Start of picture text -----**
to keep accounting records in accordance with s 386 of the Companies Act 2006; and
to prepare accounts which accord with the accounting records and comply
with.the accounting requirements of s 396 of the Companies Act 2006 and with the
methods and principles of the Statement of Recommended Practice: Accounting and;
Reporting by Charities
have not been met; or
2 To which, in my opinion, attention should be drawn in order to enable a proper
understandingof the accounts to be reached. ae
John A Simpson.
Chartered Accountant ‘
48Romiley Bredbury Green veA +so ,
Stockport
rd. )
5
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. ## TAMESIDE CITIZENS ADVICE BUREAU LIMITED **----- Start of picture text -----**
"S t a e mnt of Financlal Activities for the yar eiided $4: March 202
- Nowe = £ £: £ £.
Dortationa and grants: 2 360,848. $2458 = 453,406" 414,728
‘Total incoining resources _seues ABAasoaa Tas,
Charitable activities 3 850,467' 87,047 488,114. 426,443.
‘Governance costs 4-986 364 1900 2206 ~
- Raising finds 4 _ 4260 0 4200-4270
resources before transfers. 5 5,585 4147 9,732 (18,191)
Nat moveménta
Recoricillation oftnfunds. funds mH5,585, 4A6T 0,782. (1,104)
Transfers 9 Oo 48 6
Funds carried forward-at 34 March 2024/20 230,949. 256s). ases — pipes
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Theetatomentof financial activities Includes allgainanid lessen frithe:year,All Incoming ## TAMESIDE CITIZENS ADVICE BUREAU LIMITED **----- Start of picture text -----**
BalanceSheet as at 31 March 2021
Notes 2021 2020
Current Assets General Restricted Total
Debtors § 31,175 0 31,175 39,702
Cash at bank F 297,752 297,752 227,485
Cash in hand 459 4) 459 586
329,386 0 329,386 267,773
Creditors: amounts failing due
within one year 9 98,437 2,553 100,990 49,109
230,949 (2,553) 228,396 218,684
Net Current Assets/(Liabilities) 230,949 (2,553) 228,306 218,664
_.230,949 (2,593) 228.396 218,
Reserves 230,949 (2.553) 228,08 218.684
Theobtain directors are satisfied that the company is entitied to exemption from the requirementto
an audit under section 477 of theCompanies Act 2006 and that no member has
required the companyto obtain an audit in accordance with section 476of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the
Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the
Companies Act 2006 applicable to companies subject to the small companies reginre.
21stThe financial statementson pages 6 to 11 were approved by the directors on
September 2021 and signed on their behalf by:
J Fleldhouse - Director pa
iL
N Morgan - Director Nil
f- —
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o TAMESIDECITIZENS ADVICE.BUREAU LIMITED | Notes 1 to the Financial Staisments for the year to'31 March 2021 Basis ofaccounting OfTheseAccounthave be **s** h prepared undarthe histoiiccost corivention with items recognisedat cost in‘Thetransactionaccountsvalue have unlessbeen prepared otherwiseinaccordance:statedin the relevantwith the: Finaricialnotes totheseéoopunts.Repoiting Standard applicable - the UK: and. Republicof Ireland (FRS 102) and with the Charities Act 2014 The charity. constitutes a ‘public benefit entity asdefined by. FRS“102° Goingconcem: ee _ trust2021The financialwill continue. statementsto receivehave financial:been pre su **p** port,ared onaNotification golng:concemof support basis,for the‘whichyear presumes ended 31thatMarch thehas been agreed. All-grants and voluntary incomé are. accounted for gross on a-recelvable basis:. investment income is accountedfor on 4 receivable. basis. **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |Expenditure|is accounted|for|on an accruals basis| |2|Donations and|grants|||General|Restricted|2021:|2020| |Local|Authority|and|Funding.|.|.| |General purpose|208,689|oO|208,669|178,001.| |MaPS"|-|125,217|0.|125,217:|104,156"| |Food & Clothing|19,440.|0|19,440.|5,595,| |F&D|0|0|0:|4,168| |U.C.Grant|'|0|92,458.|92,458|100,356| |Outreach and|7,128.|0|‘F125|24,688.| |New|Charter|Housing|Trust|ane| |‘ahd|Inwell|Valley|Housing| |Other Income|398:|0|398|533| **----- End of picture text -----**
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TAMESIDE CITIZENS ADVICE BUREAU LIMITED.
Notes to the Financial Statements for the year to 31 March 2021
‘3 Charitable activitiesa UNRESTRICTED. #=. REST
Staff CAB. MASDAPBEIS HH UC 2024 =
salaries and NIC’ 201,514 103,377 3,684 ‘73,868 362,238. 360,550
Electricity a 158. 158894
Gas 15 . 128: 443° 105
Water a
Rett . ne
General 9,988 5,075. 3,761 4,375 23,219. 22,007.
repairs ahd maintenance. 811. 4370 3%. OST) 1,384 286
Printing and stationery 934° (507: 1,758 3,199: 8.298
Postage ’ ‘B74 1613 3.2400 663
‘Telephone 2,399 . 1,220. 1083 4,702 1,170.
insurance. 1,076 ° ~: 553 6 459° «2,008 3,673
Subsoriptions 3,902, | 2,549 2,364 8815 10,187
Bad-debts 2 nn 2
Miecaitaneous. _ 888. ° 199 BF = 4,174. 1,707
Computer costs $26 877 - 629 $211,353 3,999
Languiaige line - yt adh 6 Og
Publicity, 159 155. ‘104. 418 4,003
Catering SO es
2). AGM ests. hc es ocr
v7 3 =. Agcourtaney 520 AAG 86g 11300. 4/300
weet acc,” £ Indluded.instaff costs for2020/21 was £4,289 (2019/20 -£4,270)epenton raising finance, vrs
a ii 8 Net iricoming resolitées for the year. . : - ong
(SSS:Phat.* StaffeostsNet incoming(nope resources6) are statedafter charging: 382,238seg a
Wve . 380,659:
sis.” independent examiner's remuneration * 4,300 4,300.
ee 9
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7 ## TAMESIDE CITIZENS ADVICE BUREAU LIMITED . Notes to the Financial Statements for the year to:31 March 2021 6. Staff costs Staff costs 2021 2020. Ditectors' reriineration 55802. 56,319: Sefaries 204,592, 276,390 Social sécurily opsts 25,180 23,272 Pension . 6604 4,584. The average number ofemplayeesduringthe year wes 20: (2019 19° ). None:of these employees **----- Start of picture text -----**
7 Cash at bank: : 202t- 2020
HighBusiness premium.and current accounia 193,035 . 123,467:
interest account 404,717 = 104,078
=n 21752 227485
Trade debtors and prepayments. _34:475. 39°702:
‘9 Creditors: amounts falling due 2021 2020. .
within one year.
Accruals. 03,482 43,368
Trade creditors 7,508: 5,741
100,990. 48.109
Moverierit oFfinds oFfinds
‘General funds: ‘Total: 2020
Balance
Net at 1 April 2020/79- 225364. (6,700). 218,664 236,855
movement in funds. 5,585. 4,147 9.732 | (18,191)
‘Balaincé at $1 March 2021/20. 230,949 (2.553) 228,396 216.684
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“40 Moverierit oFfinds oFfinds ## TAMESIDE CITZENG-ADVICE BUREAULIMITED — Notes to the Financtal Statements for the year to:31 March 2021 The general fund relates'tothe main bureau where. volunteers offer sidviceto the Tamesidepopulation: MePSisa goverment funded project (Busiiess innovation and skills) to provide fate toface debt advice to.clients.who ure eligible for legally alded services. ' ‘The’ companyrefies for most of itsfuniiirig on Tameside Métropolitn Borough Council - No-expenses:dist March 2021.in respect of charity relatedactivities ofTruptaeswere spent in year) ended 13. Coritingent lability: runiaingrisein thetoa posalblecosts,potentialaccountancyeventabilityof theini the companyand for re **m** ovalofdiscoritiwingredund fees, **a** ncymountingandoperationsrioticeIr: total due paymeritsto to ancuts es **t** inoimated staif,funding, valueofficethisrents-andof £150,000.would give