OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

Couteuts Page
Report ofthe Trustees 1-10
Independent
Auditor's		 Report 11 - 13
Statement
ofFiuancial		 Activities 14
Balance Sheet 15
Cashflosv Statement 16
Notes to the Financial Statemeuts 17-29
CHARITY NAME: Nottingham and District Citizens Advice Burem& and District Citizens Advice Burem& and District Citizens Advice Burem& and District Citizens Advice Burem&
trading
as Citizens		 Advice Nottingham k District
CHARITY REGISTRATION NUMBER: 701259
COMPANY REGISTRATION NUMBER: 2323141 (England and Wales)
REGISTERED OFFICE AND 16 —18Maid Marian
Way
OPERATIONAL ADDRESS: Nottingham
NG1 6HS
BOARD OFTRUSTEES: R Hodge Elected
I Mason Elected (Resigned 13.10.2021)
STaylor Elected (Resigned 13.I0.2021)
P Slocombe Elected (Chair)
A Fredericks Elected (Resigned 13.10.2021)
S Calvert Elected
S Payne Elected (Treasurer)
RHandley Elected (Appointed 02.08.2021)
R Kang Elected (Appointed 13.10.2021)
M Pipkin Elected (Appointed 02.02.2022)
G Zimodni Elected (Appointed 02.02.2022)
D Preston Elected (Vice Chair)(Appointed 13.6.2022)
CHIEF OFFICER D Cumberlidge
(responsible for day to day running of the charity)
COMPANY SECRETARY: G Morrag
SENIOR STATUTORY AUDITOR: Mrs DILock&vend for and on behalf of
Haines Watts East Midlands Ltd
10Stadium Business Court
Millennium Way
Pride Park
Derby
DE24 8HP
BANKERS: Unity Trust Bank
Nine Brindleyplace
Birmingham
Bl 2HB
SOLICITORS: Actons Solicitors
20 Regent Street
Nottingham
NG1 5BQ

People - Human Reso urces urces urces
~ To value diversity,
promote
equality
and challenge
discrimination		 within our
organisation
To be the best employer
ive can afford to be.
To recruit and train new volunteers
and expand the roles they undertake		 to help us.
To develop the strength
and skills ofall our		 staff and volunteers.
To revieiv terms and conditions
for staff to ensure
they		 are fit for purpose and ivherc
possible reflect best practice.
To ensure training
and development
plans are in place for all staff		 and, ivhere
appropriate,
volunteers.
Fiuance
To take steps to ensure the financial
stability		 ofthe organisation.
To diversify
funding
streams to reduce thc reliance on our current		 core fiinders.
To demonstrate
to our funders
the achievements
and outcomes
their funding		 helps us
deliver.
To ivork in partnerships
to maximise
the use		 offunding available.
To ensure ive have the skills to successfully make bids for funding and
commissioning
ofservices.
To revieiv service overheads
and ensure the		 organisation is running as efficiently
as
possible.
To implement
new funding
and fundraising		 strategies.
Seivice Deliveiy
Tovalue diversity,
proniote equality
and challenge
discrimination		 across service
delivery.
To review current levels ofservice delivery, particularly face-to-face and by
telepholle,
to ellsure we are meeting
tile lleeds ofour clients.
To leam from best practice elseivhere,
again		 particularly the changes being made in
response
to the pandemic.
To work with CitA nationafly
and locally to		 implement best practise, share resources,
and avoid overlap and duplication.
To work ivith our AN partners
to ensure unifomiity
ofservice and		 avoid overlap
and
duplication
across the partnership,
including		 specialisation
ofsome services ivithin
thc partnership.
To work with funders
and commissioners
to		 help them shape their tenders, service
level agreenients
and performance
indicators		 to ensure they are fit for purpose and
reflec the value ofour services to their conununities.

71
0		 4
a
0		 ra
c'I		 O
CO
co
c'I		 I
ri
"C		 I
ri
"C		 Oi
n		 Oi
n		 00
C'I
I I
t
t		 C I
Cri
t		 CO
Oi
0		 c I
C I
CO0
cn
Ch
w
0 M0Lt C'I
CO
CO
OC
1
I		 I Oi0
I
I		 CO0' Ch
C
I0		 Oi
Oi		 C»
CO		 g
'D 0
0 CII
E
00
0
E
0		 aN
0
0		 CC
O		 cn
I
rn		 O
cn
O'D
CO		 C'I
Ch
Ch
Ch
C		 CO0'
Oi
uo
t
I		 1
C'I
I I
ICo
Ch		 E
9
CC
EJ		 0 '0 cn
O		 cn 'D
M		 F'0j
a
0'5 E 5 ci 0 CI
5		 a O 'D
I		 M '0
CC CC
E
00
CC
0		 gl
XM
A co
co0		 n C I C'I 0 0
V,
4 g
0		 0
~		 CI
E
a		 'g4
0		 aaQ CC
r
C'I		 CD
O
C'I
O		 IA
I I
'D		 CO0'0
CI
C'I		 CO0
co
I
rit 0
E
Ia		 L
&0		 0
0 ~ Cl
E0V 0 cn rn I«
0
'0
0
! E'0
0
E E
E0
0		 U
E o
0
Ci
Cfi CL
0
E
Ci
00 p
0 ta
aK		 4
E
0		 0
0
U
O0
5		 CC
t
i
0
0ti		 p I
0
E
CC
0		 0
L22
a		 4 I ci
a.
oa
X
0		 CI 0.'4
E ~
0 0
E»
0 0
Z		 ~ 4
0
rat
'C
cc
CJ
&		 0
E
~I
ra		 0
0
0
60
O
ta		 a
Cl
O
L
40
CC
f		 'ClL
0
'E
U
OC0
0
2022 2021
Note f
Tangible
Fixed Assets
- Leasehold
Intprovements		 170,777 196,548
- Computer
Equipntent		 2,354 5,955
Total Fixed Assets 173,131 202,503
Current
Assets
Debtors 10 102,511 264,224
Cash at bank and in hand 797 783 716263
Total Current Assets 900,294 980,487
Liabilities:
Creditors
falling due 8vithin one year		 11 394,723 574,215
Net Current
Assets Less Current
Liabilities 505,571 406 272
678,702 608,775
Pension Scheme delicit 18 (1,370,000) (1,596,000)
Net Assets 691,298 987,225
The Fuuds ofthe Charity:
Uurestricted
funds
General
fund - General (monies availablc)
- Pension reserve		 641,396
~17337700.00t0lt0l		 578,824
~I596.000
(728,604) (1,017,176)
Restricted Funds 13 37,306 29,951
TotAl Charity Funds 8~693,298 8~987 225

Notes 2022f 2021
Net Cash Flosv front Operating
Activities		 20 81,520 32,783
Returns on Investmeuts:
Interest Received
81,520 32,783
Capital Expenditure aud Financial luvestments:
Purchase ofTmtgible Fixed Assets 5,967
81,520 26,816
Net Cash Inflow/(Outflow) 81,520 26,816
Increase/(Decrease) in Cash in the Year 81,520 26,816
Net Cash Resources at
1 April 2021		 716263 689,447
Net Cash Resources at 31 March 2022 797,783 716263
Analysis ofChanges in Net Funds At
log2021		 Cash flow At
31.3.2022
Net Cash
Cash at Bank 716,263 81,520 797,263

2022 2021
Uurestricted f
Nottingham
City Council		 870,738 823,088
Nottinghamshire County Council 21,700 29,200
Credling Borough Council and Arnold Outreach 44,202 40,000
Rushcliffe Borough Council 12,000 19,200
Capital One 40,000
988,640		 45,000
956,488
2022 2021
f f f f
Restldcted
Main Proj ects
Money and Pensions Service 276,470 327,899
Citizens Advice UC-HTC 388,085 454,477
Kick Start 76,116
DEFRA 65,000
Early Intervention 13,399
819,070 782,376
Otiler Projects
M S Society 12,358 12,359
Advice on Prescription 8,217
Synergy 35,880
Small Projects 1,409 2,034
57,864 14393
876,934 796,769
Total Grants and Contrncts 1,865,574 1,753,257

3.
Analysis
o		 fE xpenditur e
on Charitable		 Activities
Core
Maiu Other Advice Total Total
P~ro'ects
f		 ~Pro'ects Work
f		 2022 2021f
Stalf Costs (note 6) 670,351 48,748 282,577 1,001,676 902,674
Training Costs 525 25 198 748 1,880
Payroll Preparation Costs 1,466 69 553 2,088 2,048
Recruitment
Costs		 958 45 361 1,364 3,832
Travel and Subsistence 304 14 115 433 185
Subscriptions 9,290 438 3,501 13,229 3,128
IT Soihvarc and Maintenance 11,946 563 4,503 17,012 3,765
Subcontractors 591,097 591,097 528,158
Support &Governance Costs 119,218 5,619 46,908 171,745 152,970
Total 814,058 55,521 929,813 1,799,392 1,598,640
Maia Other Core
~Pro ects P~ro'ects Advice Work Total
f
Grants &Contracts (see note 2) 819,070 57,864 988,640 1,865,574
Costs 814,058 55,521 929,813 1,799,392
Net (Costs) 5,012 2,343 58,827 66,182

Refer to the table below f or th e ba sis ofapportionm sis ofapportionm sis ofapportionm ent
and the analysis		 ofsupport
a		 nd govenlance costs.
General Goveruance Total Total Basis of
~Su ort Function 2022 2021 ~A~t
f f f
Rent, Rates and Insurance 52,362 52,362 57,121 Staif I&esources
Light, Heat and Water 14,397 14,397 6,557 StaffResources
Cleaning 3,615 3,615 7,342 Staffffesources
Repair and Maintenance 10,867 10,867 3,809 StaffResources
Telephone
and Postage		 16,482 16,482 18,207 StaffResources
Publication,
Printing
and
Stationery		 2,004 2,004 3,845 Stall'Resources
Office Equipment
Purclmse
and Repairs		 8,184 8, 184 23,943 StaffResources
Sundry Expenses 4,635 4,635 3,578 StaffResources
Insurance 4,533 4 533 4,531 Staff Resources
Annual
Report and AGM		 Costs 99 99 99 Govenlance
Audit and Accountancy 5,000 5,000 3,900 Govcnlance
Depreciation 29,372 29,372 32,038 Staff Resources
Legal and Professional Fees 3,724 3,724 5,594 Governance
Dilapidations (25,000) StatfResources
Bookkeeping/
Management
Accounts		 4,352 4,352 StaffResources
Irrecoverable
VAT		 12,119 12,119 7,406 StaffResources
158,570 13,175 171,745 152,970
5.
Net Income/(Expenditure)		 for the Year
This is stated aller charging:
2022f 2021
f
Operating
Leases		 —Rent and Service Charges 51,303 54,334
Auchtof
s I'ennnleratlon:
Audit services 3,500 2,900
Accountancy
services		 1,500 1,000
Payroll Services 2,088 2,048
Depreciation 29,372 32,038
6.
Employee Information
2022 2021
Average Number ofEmployees:
Advisors,
Managenlent		 and Administration 48 42
Staff Costs
Salaries 830,809 762,374
Pension costs 97,346 71,823
Social Security costs 52,756 51,310
Pension surcharges paid to Nottinghamshire County Council
Pension Scheme 20,765 17,167
f. 1,001,676 902,674

~D»
~DD'		 ' t C~tv
~8t7		 Total
f. f
Cost
Balance at 31.3.21 238,676 39,819 278,495
Additions
Balance at 31.3.22 238 676 39.879 278 993
~Ditt
o
Brought Forn ard 31.3.21 42, 128 33,864 75,992
For Year 25 771 3,601 29,372
Carried Forivard 31.3.22 67,899 37,465 105,364
Net Book Vahie 31.3.22 170,777 2 354 173,131
Net Book Value 31.3.21 196,548 5,955 202,503
0. Debtors
Amounts
falling due ivithin one year:		 2022 2021
Income and Grants Receivable 65,000 30,000
Prepayments and Accrued Inconle 11,093 9,534
Other Debtors 7,482 254,690
Provisions for Bad Debt (30,000)
VAT Repayable 18,936
102,511 264,224

Amounts
falling		 due ivithin one year: due ivithin one year: 2022 2021
Taxes and other Social Security costs 24,840 22,289
Trade Creditors 72,871 30,379
Grants Received in Advance 155,346 389,586
Accnied Expenses 41,208 6,736
VAT liability 102,619
Client account (182)
Rent Free Period 20,138 22,788
Other Creditors 80,320
394,723 574,215
Grants Received iu Advnuce (Deferred Income)
2022f 2021
f.
Balance at
1 April		 2022 389,586 358,770
Released to Inconiing Resources (311,656) (358,770)
Amount
Deferred		 in the Year 77,416 389,586
155,346 389,586
Year Ended General Desiguated Restricted TotAI
31 MArch 2022 Funds
f		 Funds
f		 Fundsf Funds
f
Fixed Assets 173,131 173,131
Current
Assets		 734,698 165,596 900,294
Current
Liabilities		 (266,433) (128,290) (394,723)
Pension Scheme
Deficit 1,370,000 1,370,000
Net Assets
At 31.3.2022		 728,604 37,366 ~691,298
Year Euded Geuera1 Designated Restricted Total
31March 2021 Fundsf Funds
f		 Funds
f.		 Funds
f
Fixed Assets 202,503 202,503
Curreut
Assets		 950,536 29,951 980,487
Curreut
Liabilities		 (574,215) (574,215)
Pension Scheme
Deficit 1,596,000 1,596,000
Nct Assets
at 31,3.2021 1,017,176 29,951 ~987,225

3. Movement
in Fu		 nds
Year Ended At At
31March 2022 1 April Incoming Outgoing 31March
2021f Resources
f		 Resources
f		 Transfers
f.		 2022
f
Restricted funds:
Advice on Prescription 8,217 8,217
Money and Pensions Service 276,470 276,470
DEFRA 65,000 65,000
Early intervention 13,399 8,387 5,012
M S Society 12,358 11,424 934
Nottinghamshire
Housing
Advice 29,951 29,951
UC- HTC 388,085 388,085
Kick Start 76,116 76,116
Synergy 35,880 35,880
Other 1,409 1,409
Total restricted
funds		 29,951 876,934 869,579 37,306
Uurestricted
funds:
General
Ftutds available
for day to day activities (1,017,176) 1,218,385 929,813 (728,604)
Total unrestricted funds ~1,017.176 1,218,385 929,813 728,604
Total funds ~987,225 2,095,319 1,799,392 691,298
Year Ended At At
31Mnrch 2021 1 April Iucoming Outgoing 31Mnrch
2020 Resources
f		 Resources
f		 Transfers 2021f
Restricted fuuds:
Money and Pensions Service 327,899 327,899
M S Society 12,359 12,359
Nottinghamshire
Housing Advice		 29,951 29,951
UC- HTC 454,477 454,477
Sntall Projects 2,034 2,034
Total restricted
funds		 29,951 796,769 796769 29,951
Uurestricted
funds:
General
Funds available
for day to day activities (559,805) 975,500 1,432,871 (1,017,176)
Total unrestricted funds (559,805) 975,500 1,432,871 (1,017,176)
Total fuuds ~529,855 1,772,269 2,229,640 987,225

2022 2021
f
Receipts
Citizens Advice —US- HTC 388,085 454,477
Expenditure
Citizens Advice - Reference books and promotional material 1,213 1,698
- Annua!Fee for Information System 6,976 4,641
- laden&nity 1&isurailce 3,120 2,280

The amounts recognised in the bala nce sheet are as follows:—
2022f 2021
f
Present value
Fair value of		 offunded obligations
plan assets		 3,029,000
~1.659.~110		 3,116,000
1,520,000
1,370,000 1,596,000
Present value ofunfunded obligations
Deficit 1,370,000 1,596,000
Net Liability 1,370,000 1,596,000
The amounts recognised in surplus or deficit are as folio&vs:-
2022 2021f
Current service costs 83,000 73,000
Net interest
front net defined benefit asset/ liability		 33,000 22,000
Administration Expenses 1,000 1,000
117,000 96,000
Actual return on plan assets 117000 268,000

Changes
in the present
va		 lue ofthe define d be nefit o bligatio n
are as folloivs		 :-
2022 2021
f
Opening
defined benefit obligation		 3,116,000 2,176,000
Current service cost 83,000 73,000
Contributions
by scheme		 participants 10,000 13,000
Interest cost 64,000 51,000
Actuarial
(gains)/losses		 from
changes		 in financial and demographic
assumptions
Estimated
benefits paid net oftransfers		 (205,000)
~39,000		 834,000
~33.000
3,029,000 3,116,000
Changes
in the fair value		 ofthe schenie assets are as folloivs;-
2022f 2021
f
At
I April 2021		 1,520,000 1,211,000
Interest Income 31,000 29,000
Benefits Paid (39,000) (31,000)
Contributions
by Employer		 52,000 60,000
Contributions
by scheme		 participants 10,000 13,000
Administration
Expenses		 (1,000) (1,000)
Remeasurements:
Retuni on plan assets, excluding amount included in interest income 86,000 239,000
Achiarial
gains and losses
At 31March 2022 1,659,000 1,520,000
The amount
recognised
in		 other comprehensive income are as follows:—
2022 2021
Recognised
in other comprehensive		 income: f f
Measurement
ofLiability:
Actuarial
(gains) and losses from changes		 in financial assumptions 86,000 (834,000)
Retuni on fund assets in excess ofinterest 205,000 239,000
293000 595,000
The niajor categories ofscheme assets as a percentage total scheme assets are as folloivs:—
2022f 2021
f
Equities 62 64
GiAs 4 4
Boiids 7 7
Property ll ll
Inl'rastructure 6 5
Inflation
linked		 5 4
Caslt)temporary
investments		 5 5
100 100

Discount rate 2.60'/9
Fuhirc salary increases 3.15'/9
Future pension increases 4.15'/9

2022f 2021
f
Net incoming
resources		 69,927 173,629
Adjustments:
Depreciation
Charges
(Increase)/Decrease
in Debtors
Increase/(Decrease)
in Creditors		 29,372
161,713
~779.492		 32,038
(158,519)
«1~,366
81,520 32,783