2022-03-31-accounts - Citizens Advice Bureaux (Salford)

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		Page
Reference and Administrative Details
Report ofthe Trustees	2	to	6
Report ofthe Independent Auditors	7	to	9
Statement ofFinancial Activities		10
Balance Sheet
Cash Flow Statement		12
Notes to the Cash Flow Statement		13
Notes to the Financial Statements	14	to	22

					2022	2021
			Unrestricted	Restricted	Total	Total
		Notes	fundsf	funds	funds	funds
INCOME AND ENDOWMENTS	FROM
Donations and legacies			879,865	285,724	I,165+89	I,388,544
Other trading activities			2232		2 232	1,677
Investment income			891		891	2,073
Total			882,988	285,724	1,168,712	l,392,294
EXPENDITURE ON
Charitable activities
Charitable activities			870,423	293,199	1,163,622	I,244,309
NET INCOME/(EXPENDITURE) Transfers between funds		16	12~5 10,414	(7,475) (10,414)	5,090	I47,985
Net movement in funds			22,979	(17,889)	5,090	147,985
RECONCILIATION OF FUNDS
Total funds brought forward			619,455	44,746	664,201	516,2 I6
TOTAL FUNDS CARRIED FORWARD			642,434	26,857	669,291	664,201

				2022	2021
		Unrestricted	Restricted	Total	Total
	Notes	funds	funds	fundsf	funds
FIXEDASSETS
Tangible assets	12				2,985
CURRENT ASSETS
Debtors Cash at bank and in hand	13	32,881 664,613	26,858	32,881 691,471	25,582 713,6I2
		697,494	26,858	724,352	739,194
CREDITORS
Amounts falling due within one year	14	(55,061)		(55,061)	(77,978)
NET CURRENT ASSETS		642,433	26,858	669,291	661,216
TOTAL ASSETS LESSCURRENT	LIABILITIES	642,433	26,858	669,291	664,201
NET ASSETS		642,433	26,858	669,291	664,201
FUNDS	16
Unrestricted funds Restricted funds				642,433 26,858	619,455 44,746
TOTAL FUNDS				669,291	664,201

						CASII FLOW STATEMENT
				FOR		TICEYEAR ENDED 31MARCII	2022
							2022	2021
						Notes
Cash flows from operating	activities
Cash generated from operations							(23,032)	124,429
Net cash (used in)/provided	by	operating		activities			(23,032)	124,429
Cash flows from investing	activities
interest received							891	2,073
Net cash provided by investing		activities					891	2,073
Change in cash and cash equivalents			in	the
reporting period							(22,141)	126,502
Cash and cash equivalents	at	the beginning			of
the reporting period							713,612	587,110
Cash and cash equivalents	at	the end	of	the
reporting period							69],471	713,612

			2022	2021
Net income	for the reporting	period (as pcr thc Statement ofFinancial
Activities)			5,090	147,985
Adjustments	for:
Depreciation	charges		2,985	3,990
Interest received			(891)	(2,073)
increase in debtors			(7,299)	(8,438)
Decrease in	creditors		(22,917)	(17,035)
Nct cash (uscd in)/provided		by operations	(23,032)	124,429

	At 1,4.21	Cash flow	At312.22
			f
Nct cash
Cash at bank and in hand	713,6]2	(22,141)	691,471
	713,612	(22,141)	691,471
Total	713,612	(22,141)	691,471

DONATIONS AND LEGACIES
	2022	2021f
Donations Grants	1,199 1,164+90	2,423 1,386,121
	1,165,589	1,388,544
Grants received, included in the above, are as follows:
	2022	2021
Money Advice and Pension Service Housing Project - The Booths Charities The City ofSalford Cornerstone Loaves and Fishes Salford Foodshare Network Community Fund l(Big Lottery) - Help Through Crisis Cohersive Control - The Booths Charities The Edward Holt Trust -Advice and Development Worker Citizens Advice - Universal Support Help To Claim Binoh ofManchester CVS Covid-19	267,858 15,000 565,724 5,000 8,333 15,000 30,000 203,828 5,000	277,887 15,000 565,726 5,000 8,333 8,310 85,536 15,000 33,390 273,880 5,000 500
National CABBEISsoftphones National CAB BEISremote working Co-op Foundation Citizens Advice Innovation grant - BEIS The City ofSalford covid-19 HMRC JRS grant Community Fund Employment Kickstart	1,200 12463	13,000 4,640 1,200 25,000 25,000 3,060 20,659
Age UK GM Answer Cancer Manchester Foodbank Salford City Council - Household Support	1,016 5,000 2,500 11~8
Salford CVS - Wellbeing Matters	15,000
	1,164490	1,386,121

	FOR THE YEAR ENDED 3	1MARCH 2022
3.	OTHER TRADING ACTIVITIES
			2022	2021
	Training and room hire		2~32	l,677
4.	INVESTMENT INCOME
			2022f	2021
	Deposit account interest		891	2,073
5.	CHARITABLE ACTIVITIES COSTS
		Direct	Support
		Costs (see	costs (see
		note 6) f	note 7) f	Totalsf
	Charitable activities	1,]57,272	6,350	1,163,622
6.	DIRECT COSTS OF CHARITABLE ACTIVITIES
			2022	202 I
				f
	Staffcosts Rent and rates		969336 24,698	995,200 30,005
	Insurance Light and heat Telephone		7,658 2473 ]5463	6,385 2,3I] l6,448
	Postage and stationery Advertising Sundries Repairs and renewals Training and information Service Delivery Travel Legal, professional and compensation Bank charges		7,091 4+50 20,888 18,626 19+98 45,000 3,443 ]4@52 448	8,023 3,283 17,663 55,9]4 27,16] 45,000 1,253 4,738 290
	Covid-19 costs Grant for food Monitoring and evaluation Depreciation		763 2,985	]2,]34 ],000 6,2]I 3,990
			1,]57872	],237,009
7.	SUPPORT COSTS
				Governance
				costs
	Charitable activities			6+50

Support	costs, included	in	the a	bove,	are as follows:
						2022	2021
						Charitable	Total
						activities	activities
						f
Auditors'	remuneration					3+00	3,425
Auditors'	remuneration	for	non	audit	work	2,850	3,875
							7+00

Net income/(expenditure)	is stated aAer charging/(crediting):
		2022	2021f
Auditors' remuneration		3,500	3,425
Auditors' remuneration	for non audit work	2,850	3,875
Depreciation -owned assets		2,985	3,990

None ofthe trustees STAFFCOSTS	was reimbursed travel	ex	penses in the year. (2021 -fnil).
				2022f	2021
Wages and salaries				853,564	876,731
Social security costs				70,226	71,934
Other pension costs				45,546	46,535
				969436	995,200
Four key personnel	received total emoluments		off206,666.
The average monthly	number ofemployees	during the year was as follows:

		2022	2021
Direct charitable	work	29	32
Charitable work	and administration	7	6
Administration		I	1
		37	39

11.	COMPARATIVES F	O	R THE STATEMENT OF FINANCIAL AC	TIVITIES
				Unrestricted	Restricted	Total
				funds	funds	funds
					f,	f,
	INCOME AND ENDOWMENTS FROM
	Donations and legacies			936,747	451,797	1,388,544
	Other trading activities			1,677		1,677
	Investment income			2,073		2,073
	Total			940,497	451,797	1,392,294
	EXPENDITURE ON
	Charitable activities
	Charitable activities			828,307	416,002	1,244,309
	NET INCOME			112,190	35,795	147,985
	Transfers between funds			26,452	(26,452)
	Net movement in funds			138,642	9,343	147,985
	RECONCILIATION	OF FUNDS
	Total funds brought forward			480,815	35,401	516,216
	TOTAL FUNDS CARRIED FORWARD			619,457	44,744	664,201
12.	TANGIBLE FIXEDASSETS
						Short
						leasehold
	COST
	At I April 2021 and 31	March 2022				129,171
	DEPRECIATION
	At I April 2021					126,186
	Charge for year					2,985
	At 31 March 2022					129,171
	NET BOOK VALUE
	At 31March 2022
	At 31 March 2021					2,985
13.	DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE YEAR
					2022	2021f
	VAT Prepayments and accrued		income		1,988 30,893	3,693 21,889
					32,881	25,582

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE	YEAR
	2022	202I
Trade creditors Social security and other taxes	1,976 16,659	5,159 21,620
Other creditors	4+53	4,513
Accrued expenses	32,073	46,686
	55,061	77,978

			2022	202l
Between one and five years			45,472	63,I I2
MOVEMENT IN FUNDS
		Net	Transfers
		movement	between	At
	At 1.4.21 f	in funds	funds	31.3.22
Unrestricted funds
General fund	619,455	12+64	10,414	642,433
Restricted funds
Housing Project - The Booths Charities (a)	883	(3,893)	3,010
Loaves and Fishes (b)	1,847	(888)		959
Help Through Crisis (c) Cohersive Control - The Booths Charities (e)	9,998	(8,825) (452)	(1,]73) 452
The Edward Holt Trust -Advice and
Development Worker (I)	32,018	(6,119)		25,899
Universal Support Help To Claim (g) Kickstart (i)		17+51 (4,848)	(17451) 4,848
	44,746	(7,474)	(10,414)	26,858
TOTAL FUNDS	664,201	5,090		669,291

				Incoming	Resources	Movement
				resources	expended f	in funds
Unrestricted funds
General fund				882,988	(870,424)	12,564
Restricted funds
Housing Project - The Booths Loaves and Fishes (b)		Charities (a)		15,000 8+34	(18893) (9/22)	(3,893) (888)
Help Through Crisis (c) Cohersive Control - The	Booths Charities (e)			15,000	(8,825) (15,45?)	(8,825) (452)
The Edward Holt Trust -	Advice and
Development Worker (f)				30,000	(36,119)	(6,119)
Universal Support Help To Claim (g)				205,027	(187,476)	17,551
Kickstart (i)				12,363	(17,211)	(4,848)
				285,724	(293,198)	(7,474)
TOTAL FUNDS				1,168,712	(1,163,622)	5,090
Comparatives for movement		in funds
				Net	Transfers
				movement	between	At
			At 1.4,20 f	in funds f	funds	31.3.21
Unrestricted funds
General fund			480,815	112,188	26,452	619,455
Restricted funds
Housing Project - The Booths		Charities (a)		883		883
Loaves and Fishes (b)			599	1,248		1,847
Help Through Crisis (c) Cohersive Control - The Booths Charities (e)			3,526 106	7,482 (384)	(1,010) 278	9,998
The Edward Holt Trust -	Advice and
Development Worker (f)			30,425	1,593		32,018
Citizens Advice - Help To Claim (g)			745	24,979	(25,724)
Community Employment	Fund	(h)		(4)	4
			35,401	35,797	(26,452)	44,746
TOTAL FUNDS			516,216	]47,985		664,201

		Incoming	Resources	Movement
		resources	expended	in funds
				f,
Unrestricted funds
General fund		940,497	(828,309)	112,188
Restricted funds
Housing Project - The Booths Charities (a)		15,000	(14,117)	883
Loaves and Fishes (b)		8,333	(7,085)	1,248
Help Through Crisis (c)		85,535	(78,053)	7,482
Cohersive Control - The The Edward Holt Trust -	Booths Charities (e) Advice and	15,000	(15,384)	(384)
Development Worker (f)		33,390	(31,797)	1,593
Citizens Advice - Help To Claim (g)		273,881	(248,902)	24,979
Community Employment	Fund (h)	20,658	(20,662)	(4)
		451,797	(416,000)	35,797
TOTAL FUNDS		1,392,294	(1,244,309)	147,985
Analysis offunds:-
a) Housing Project - The	Booths Charitics
Provision ofadvice to people in private sector housing.

The transfers	adjustments:-
	project
	overspend	Rent costs	Total
			f
I)Cohersive Control 2) Housing Project 3)Help To Claim 4)Help Through Crisis 5)Kickstart	(452) (3,010) (8,949) (77) (4,848)	26,500 1,250	(452) (3,010) 17,551 1,173 (4,848)
	(17,336)	27,750	10,414