| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | |||||
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies |
805i447 | 302,451 | 1,107,898 | 1,165,589 | |
| Other trading activities Investment income |
1,490 4,296 |
1,490 4,296 |
2,232 891 |
||
| Total | 811,233 | 302,451 | 1,113,684 | 1,168,712 | |
| EXPENDITURE ON | |||||
| Charitable activities |
|||||
| Charitable activities |
910,385 | 287,010 | 1,197,395 | 1,163,622 | |
| NET INCOME/(EXPENDITURE) Transfers between funds |
16 | (99,152) 22,701 |
15,441 (22,701) |
(83,711) | 5,090 |
| Net movement in funds |
(76,451) | (7,260) | (83,711) | 5,090 | |
| RECONCILIATION OFFUNDS |
|||||
| Total funds brought forward |
642,433 | 26,858 | 669,291 | 664,201 | |
| TOTAL FUNDS CARRIED FORWARD | 565,982 | 19,598 | 585,580 | 669,291 |
| CASH FLOW STATEMENT | ||||||||
|---|---|---|---|---|---|---|---|---|
| FOR | THE YEAR ENDED 31MARCH | 2023 | ||||||
| 2023 | 2022 | |||||||
| Notes | ||||||||
| Cash flows from | operating | activities | ||||||
| Cash generated from operations |
(89,790) | (23,032) | ||||||
| Net cash used in | operating | activities | (89,790) | (23,032) | ||||
| Cash flows from | investing | activities | ||||||
| Interest received | 4,296 | 891 | ||||||
| Net cash provided | by investing | activities | 4,296 | 891 | ||||
| Change in cash and cash equivalents |
in | the | ||||||
| reporting period Cash and cash equivalents |
at | the beginning of | (85,494) | (22,141) | ||||
| the reporting period |
691,471 | 713,612 | ||||||
| Cash and cash equivalents | at the end | of | the | |||||
| reporting period |
605,977 | 691,471 |
ACTIVITIES |
||||
|---|---|---|---|---|
| 2023 | 2022 | |||
| Net (expenditure)/income | for the reporting | period (as per the Statement of | ||
| Financial Activities) Adjustments for: |
(83,711) | 5,090 | ||
| Depreciation charges Interest received Decrease/(increase) in debtors Decrease in creditors |
(4)296) 2,483 (4,266) |
2,985 (891) (7,299) (22,917) |
||
| Net cash used in operations | (89,790) | (23,032) |
| At 1.4.22 | Cash flow | At31.3.23 | |
|---|---|---|---|
| Net cash | |||
| Cash at bank and in hand | 691,471 | (85,494) | 605,977 |
| 691,471 | (85,494) | 605,977 | |
| Total | 691,471 | (855494) | 605,977 |
| DONATIONS AND LEGACIES |
|||
|---|---|---|---|
| 2023 | 2022 | ||
| Donations Grants |
533 1,107,365 |
1,199 1,164,390 |
|
| 1,107,898 | 1,165,589 | ||
| Grants received, included in the above, are as follows: |
|||
| 2023 | 2022 | ||
| Money Advice and Pension Service Housing Project - The Booths Charities The City ofSalford Cornerstone Loaves and Fishes Salford Foodshare Network Life and Work Skills National Lottery - Awards for All Cohersive Control - The Booths Charities The Edward Holt Trust -Advice and Development Citizens Advice - Universal Support Help To Claim Binoh ofManchester National CABBEISsoftphones Kickstart Age UK GM Answer Cancer Manchester Foodbank Salford City Council -Household Support Salford CVS- Wellbeing Matters Macmillan Cancer Support Salford Foodbank Brain and Spinal Injury Clinic Energy - The Booths Charities Citizens Advice - Cost ofLiving The Edward Holt Trust Life and Work Skills Loaves and Fishes Life and Work Skills |
Worker | 205,089 15,000 565,726 5,000 8,333 5,000 9,980 15,000 145,874 5,000 7,288 2,500 47,595 30,255 3,600 3,000 15,000 15,000 3,125 |
267,858 15,000 565,724 5,000 8,333 15,000 30,000 203,828 5,000 1,200 12,363 1,016 5,000 2,500 11,568 15,000 |
| 1,107@65 | 1,164,390 | ||
| OTHER TRADING ACTIVITIES | |||
| 2023 | 2022 | ||
| Training and room hire |
1,490 | 2,232 |
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Deposit account interest | 4,296 | 891 | |||
| 5. | CHARITABLE ACTIVITIES COSTS | ||||
| Direct | Support | ||||
| Costs (see | costs (see | ||||
| note 6) | note 7) | Totals | |||
| Charitable activities |
1,190,845 | 6,550 | 1,1'97,395 | ||
| 6. | DIRECT COSTS OF | CHARITABLE ACTIVITIES | |||
| 2023 | 2022 | ||||
| Staffcosts Rent and rates Insurance Light and heat Telephone Postage and stationery Advertising Sundries Repairs and renewals Training and information Service Delivery Travel Legal, professional and compensation Bank charges Monitoring and evaluation Depreciation |
982,925 24,786 10,121 2,440 16,429 9,095 12,926 24,514 6,077 36,096 45,000 4,699 15,391 346 |
969,336 24,698 7,658 2,373 15,863 7,091 4,350 20,888 18,626 19,398 45,000 3,443 14,352 448 763 2,985 |
|||
| 1,190,845 | 1,157,272 | ||||
| 7. | SUPPORT COSTS | ||||
| Governance | |||||
| costs | |||||
| Charitable activities |
6,550 | ||||
| Support costs, included | in the above, are as follows: | ||||
| 2023 | 2022 | ||||
| Charitable | Total | ||||
| activities | activities | ||||
| Auditors' remuneration Auditors' remuneration |
for non audit work | 3,600 2,950 |
3,500 2,850 |
||
| 6,550 | 6,350 |
| 2023 | 2022 | |||
|---|---|---|---|---|
| Auditors' Auditors' |
remuneration remuneration |
for non audit work | 3,600 2,950 |
3,500 2,850 |
| Depreciation - owned | assets | 2,985 |
| STAF | FCOSTS | ||
|---|---|---|---|
| 2023 | 2022 | ||
| Wages Social |
and salaries security costs |
860,806 75/01 |
853,564 70,226 |
| Other | pension costs | 46,818 | 45,546 |
| 982,925 | 969,336 |
| 2023 | 2022 | ||
|---|---|---|---|
| Direct charitable | work | 27 | 29 |
| Charitable work |
and administration | 6 | 7 |
| Administration | 1 | 1 | |
| 34 | 37 |
| 2023 | 2022 |
|---|---|
| 1 |
| C | C | ITIZENS ADVICE BUREAUX (SALFORD) | ITIZENS ADVICE BUREAUX (SALFORD) | ||||
|---|---|---|---|---|---|---|---|
| NOTES | TO THE FINANCIAL STATEMENTS -continued | ||||||
| FOR THE YEAR ENDED 31MARCH 2023 | |||||||
| 11. | COMPARATIVKS-FOR | THE STATEMENT OF FINANCIAL ACTIVITIES | |||||
| Unrestricted | Restricted | Total | |||||
| funds | funds | funds | |||||
| INCOME AND ENDOWMENTS | FROM | ||||||
| Donations and legacies |
879,865 | 285,724 | 1,165,589 | ||||
| Other trading activities | 2,232 | 2,232 | |||||
| Investment income |
891 | 891 | |||||
| Total | 882,988 | 285,724 | 1,168,712 | ||||
| EXPENDITURE ON | |||||||
| Charitable activities |
|||||||
| Charitable activities |
870,423 | 293,199 | 1,163,622 | ||||
| NET INCOME/(EXPENDITURE) Transfers between funds |
12,565 10,414 |
(7,475) (10,414) |
5,090 | ||||
| Net movement in funds |
22,979 | (17,889) | 5,090 | ||||
| RECONCILIATION OF |
FUNDS | ||||||
| Total funds brought forward |
619,455 | 44,746 | 664,201 | ||||
| TOTAL FUNDS CARRIED FORWARD | 642,434 | 26,857 | 669,291 | ||||
| 12. | TANGIBLE FIXEDASSETS | ||||||
| Short | |||||||
| leasehold | |||||||
| COST | |||||||
| At 1 April 2022 and 31March 2023 | 129,171 | ||||||
| DEPRECIATION | |||||||
| At 1 April 2022 and 31March 2023 | 129,171 | ||||||
| NET BOOKVALUE | |||||||
| At 31March 2023 | |||||||
| At 31March 2022 | |||||||
| 13. | DEBTORS:AMOUNTS | FALLING DUK WITHIN ONE YEAR | |||||
| 2023 | 2022 | ||||||
| VAT | 2)163 | 1,988 | |||||
| Prepayments and accrued |
income | 28,235 | 30,893 | ||||
| 30/98 | 32,881 |
| CREDITORS: AMOUNTS-FALLING DUE WITHIN ONE |
YEAR | |
|---|---|---|
| 2023 | 2022 | |
| Trade creditors | 2,063 | 1,976 |
| Social security and other taxes | 18,499 | 16,659 |
| Other creditors | 1,109 | 4,353 |
| Accrued expenses | 29,124 | 32,073 |
| 50,795 | 55,061 |
| 2023f | 2022 | ||||
|---|---|---|---|---|---|
| Between one and five years | 28,875 | 45,472 | |||
| 16. | MOVEMENT IN FUNDS | ||||
| Net | Transfers | ||||
| movement | between | At | |||
| At 1.4.22 | in funds | funds | 31.3.23 | ||
| f, | f, | ||||
| Unrestricted funds |
|||||
| General fund | 642,433 | (99,152) | 22,701 | 565,982 | |
| Restricted funds | |||||
| Housing Project - The Booths Charities (a) | (1,849) | 1&849 | |||
| Loaves and Fishes (b) | 959 | (242) | 717 | ||
| Awards For All (d) | 1,880 | 1,880 | |||
| Cohersive Control - The Booths Charities (e) | (1,283) | 1,283 | |||
| The Edward Holt Trust - Advice and | |||||
| Development Worker (f) |
25,899 | (24,643) | (1+56) | ||
| Universal Support Help To Claim (g) |
18,767 | (18,767) | |||
| Kickstart (i) | 4,173 | (4,173) | |||
| Macmillan (h) |
3,695 | (3,695) | |||
| Salford Foodbank (j) | (802) | 802 | |||
| Life and Work Skills Project (k) | 15,745 | 1,256 | 17,001 | ||
| 26,858 | 15,441 | (22,701) | 19,598 | ||
| TOTAL FUNDS | 669,291 | (83,711) | 585,580 |
| Incoming | Resources | Movement | |||
|---|---|---|---|---|---|
| resources | expended | in funds | |||
| f, | f, | ||||
| Unrestricted funds |
|||||
| General fund | 811,233 | (910,385) | (99,152) | ||
| Restricted funds |
|||||
| Housing Project - The Booths Charities (a) | 15,000 | (16,849) | (1)849) | ||
| Loaves and Fishes (b) | 8,333 | (8,575) | (242) | ||
| Awards For All (d) | 9,980 | (8,100) | 1,880 | ||
| Cohersive Control - The Booths Charities (e) The Edward Holt Trust - Advice and |
15,000 | (16,283) | (1,283) | ||
| Development Worker (f) |
(24,643) | (24,643) | |||
| Universal Support Help To Claim (g) |
145)S74 | (127,107) | 18,767 | ||
| Kickstart (i) | 7,288 | (3,115) | 4,173 | ||
| Macmillan (h) |
47,596 | (43,901) | 3,695 | ||
| Salford Foodbank (j) Life and Work Skills Project (k) |
30,255 23,125 |
(31,057) (7,380) |
(80?) 15,745 |
||
| 302,451 | (287,010) | 15,441 | |||
| TOTAL FUNDS | 1,113,684 | (1,197,395) | (83,711) | ||
| Comparatives for movement |
in funds | ||||
| Net | Transfers | ||||
| movement | between | At | |||
| At 1.4.21 | in funds | funds | 31.3.22 | ||
| Unrestricted funds |
|||||
| General fund | 619,455 | 12,564 | 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) |
(1,173) 452 |
||
| The Edward Holt Trust - Advice and | |||||
| Development Worker (f) |
32,018 | (6,119) | 25,899 | ||
| Universal Support Help To Claim (g) |
17,551 | (17,551) | |||
| Kickstart (i) | (4,848) | 4,848 | |||
| 44,746 | (7,474) | (10,414) | 26,858 | ||
| TOTAL FUNDS | 664,201 | 5,090 | 669,291 |
| Incoming | Resources | Movement | ||||
|---|---|---|---|---|---|---|
| resources | expended | in funds | ||||
| Unrestricted funds |
||||||
| General fund | 882,988 | (870,'424) | 12,564 | |||
| Restricted funds |
||||||
| Housing Project - The Booths Charities (a) Loaves and Fishes (b) Help Through Crisis (c) Cohersive Control - The Booths Charities (e) The Edward Holt Trust -Advice and |
15,000 8,334 15,000 |
(18,893) (9,222) (8,825) (15,452) |
(3,893) (888) (8,825) (452) |
|||
| Development Worker (f) Universal Support Help To Claim (g) Kickstart (i) |
30,000 205,027 12,363 |
(36,119) (187,476) (17,211) |
(6,119) 17,551 (4,848) |
|||
| 285,724 | (293,198) | (7,474) | ||||
| TOTAL FUNDS | 1,168,712 | (1,163,622) | 5,090 | |||
| Analysis offunds:- | ||||||
| a)Housing Project - The Booths Charities | ||||||
| Provision ofadvice to people | in private sector housing. | |||||
| b) Loaves and Fishes | ||||||
| Funding to provide users ofSalford's homeless people's | day | centre and advice service. | ||||
| c)Help Through Crisis |
||||||
| To support people in crisis and hardship | via advice and | training | ||||
| e) Cohersive Control | ||||||
| Funding to deliver advice to victims ofdomestic violence and cohersive control. | ||||||
| f)Edward Holt Trust | ||||||
| Funding to deliver advice and | support to | those who are | homeless or require help with their tenancies. | |||
| g) Help To Claim | ||||||
| Funding to support claimants | in making claims for Universal | Credit. | ||||
| h) Community Employment Fund |
||||||
| Funding to provide employment | advice during the Pandemic. |
| Project | ||||
|---|---|---|---|---|
| over/underspend | Rent costs | Supervision | Total | |
| Housing Project - The Booths Charities (a) Cohersive Control - The Booths Charities (e) The Edward Holt Trust -Advice and |
1,849 1,283 |
1,849 1,283 |
||
| Development Worker (f) Universal Support Help To claim (g) Kickstart (i) Macmillan (h) |
(1,256) 8,445 (4,173) 3,390 |
(27,212) (1,667) |
(5,418) | (1,256) (18,767) (4,173) (3,695) |
| Transfers between |
funds - continued | ||||
|---|---|---|---|---|---|
| Salford Foodbank | (j) | 802 | 802 | ||
| Life and Work Skills project (k) | 1,256 | 1,256 | |||
| 11,596 | (28,879) | (5,418) | (22,701) |