2023-03-31-accounts - Citizens Advice Service In The Borough Of Wigan

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			Page
Trustees' report			1-7
Independent examiner's		report
Statement offinancial	activities		9-10
Balance sheet			11-12
Statement ofcash flows			13
Notes to the financial	statements		14-27

				Unrestricted	Restricted	Total	Total
				funds	funds
			Notes	2023	2023f	2023 6	2022 6
~lnco
Donations and legacies			3	446,830		446,830	469,163
Charitable activities			4		503,473	503,473	552,281
Other trading activities			5	27,536		27,536	59,304
Investments			6	3,798		3,798
Total income				478,164	503,473	981,637	1,080,832
~E* dit
Charitable activities			7	502,395	507,313	1,009,708	1,047,598
Other			12	1,902		1,902	28
Total expenditure				504,297	507,313	1,011,610	1,047,626
Transfers between	funds			7,928	(7,928)
Net (expenditure)/Income		for the year/
Net movement in funds				(18,205)	(11,768)	(29,973)	33,206
Fund balances at 1	April	2022		461,255	11,768	473,023	439,817
Fund balances at	31 March 2023			443,050		443,050	473,023

Prior financial	year
				Unrestricted	Restricted	Total
				funds	funds
				2022	2022	2022
			Notes
~taco Leeg
Donations and	legacies			469,163		469,163
Charitable activities					552,281	552,281
Other trading activities				59,304		59,304
Investments				84
Total income				528,551	552,281	1,080,832
~Ex en I~K
Charitable activities				484,174	563,424	1,047,598
Other			12	28		28
Total expenditure				484,202	563,424	1,047,626
Gross transfers	between	funds		3,691	(3,691)
Net (expenditure)/Income		for the year/
Net movement	in funds			48,040	(14,834)	33,206
Fund balances	at 1 April	2021		413,215	26,602	439,817
Fund balances	at 31 March 2022			461,255	11,768	473,023

				2023		2022
			Notes	8		8
Fixed assets
Tangible assets			13		4,307		8,517
Current assets
Debtors			14	21,334		130,106
Cash at bank and in		hand		463,739		369,600
				485,073		499,706
Creditors:	amounts	falling due within
one year			15	(46,330)		(34,600)
Net current	assets				438,743		465,106
Total assets less current liabilities					443,050		473,623
Creditors:	amounts	falling due after
more than	one year		16				(600)
Net assets					443,050		473,023
Income funds
Restricted	funds		17				11,768
Unrestricted	funds
Designated	funds		19	90,216		1,800
General unrestricted		funds		352,834		459,455
					443,050		461,255
					443,050		473,023

							2022
				Notes
Cash flows from operating		activities
Cash generated from/(absorbed			by)	23
operations						90,341		(88,322)
Investing	acdvitles
Purchase	oftangible fixed assets						(5,130)
Investment	income received				3,798
Net cash	generated from/(used		in)
investing	activities					3,798		(5,046)
Net cash	used In financing	activities
Net Increase/(decrease) in		cash and		cash
equivalents						94,139		(93,368)
Cash and	cash equivalents	at beginning		ofyear		369,600		462,968
Cash and	cash equivalents	at end of		year		463,739		369,600

				Unrestricted	Unrestricted
				funds	funds
				2023	2022
					6
Donations	and gifts			446,830	469,163
Donations	and	gifts
Donations				98	2,605
Grants received		for core services		376,732	396,558
Partner payment		grant		70,000	70,000
				446,830	469,163
Charitable	activities
				2023	2022
					8
EnergyAdvice Programme			and Big Energy Saving Network	35,525	8,950
Help to Claim				144,476	240,588
Money Advice Service				151,852	156,482
Pension Wise				146,718	146,261
MacMillan				17,773
Atherton and Leigh Food			Bank	7,129
				503,473	552,281

Unrestricted	Unrestricted
funds	funds
2023 5	2022f
27,536	59,304

Unrestricted	Unrestricted
funds	funds
2023f	2022f
3,798	84

				Unrestricted	Restricted		Unrestricted	Restricted
				funds	funds	Total	funds	funds	Total
				2023	2023	2023	2022	2022	2022
				f		8	F	6	8
Staff costs				378,424	441,340	819,764	371,586	503,064	874,650
Depreciation		and
impairment				2,114	194	2,308	1,828	194	2,022
Staff and	volunteer		costs	8,644	1,093	9,737	7,807	3,794	11,601
Office costs				25,782	25,794	51,576	17,208	28,551	45,759
Premises	costs			15,519	19,662	35,181	9,662	21,989	31,651
Other				(2,278)	14,210	11,932	208	188	396
Age UK costs				70,000		70,000	70,000		70,000
				498,205	502,293	1,000,498	478,299	557,780	1,036,079
Share ofgovernance			costs
(see note	8)			4,190	5,020	9,210	5,875	5,644	11,519
				502,395	507,313	1,009,708	484,174	563,424	1,047,598
Analysis	by	fund
Unrestricted		funds		502,395		502,395	484,174		484,174
Restricted	funds				507,313	507,313		563,424	563,424
				502,395	507,313	1,009,708	484,174	563,424	1,047,598

Employees
		2023	2022
		Number	Number
Employees		35	40
Employment	costs	2023	2022
			6
Wages and salaries		733,778	782,210
Social security costs		58,052	61,707
Other pension costs		27,934	30,733
		819,764	874,650

12	Other
				2023	2022f
	Net loss on disposal oftangible		fixed assets	1,902
	Financing charge/(credit)				28
13	Tangible fixed assets
				Fixtures	snd fittings
					6
	Cost
	At 1 April 2022				19,935
	Disposals				(8,394)
	At 31 March 2023				11,541
	Depreciation and impairment
	At 1 April 2022				11,418
	Depreciation charged	in the year			2,308
	Eliminated in respect ofdisposals				(6,492)
	At 31 March 2023				7,234
	Carrying amount
	At 31 March 2023				4,307
	At 31 March 2022				8,517
14	Debtors
				2023	2022
	Amounts falling due	wlthln one year:		f.
	Trade debtors			13,722
	Other debtors			4,630	10,894
	Prepayments and accrued Income			2,982	119,212
				21,334	130,106

15	Creditors: amounts	Creditors: amounts	falling due wtthln	one year
					2023	2022
						6
	Other taxation	and social security			12,830	12,553
	Other creditors				15,000	481
	Accruals and deferred		income		18,500	21,566
					46,330	34,600
16	Creditors: amounts		falling due after	more than one year
					2023	2022
					6	6
	Other creditors					600

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18	Analysis of	net assets between	net assets between	net assets between	funds
				Unrestricted		Restricted	Total	Unrestricted		Restricted	Total
					2023	2023f	2023 f		2022 f	2022 f	2022f
	Fund balances at 31
	March 2023	are
	represented	by:
	Tangible assets				4,307		4,307		7,935	582	8,517
	Current assets/(liabilities)			438,743			438,743		453,920	11,186	465,106
	Long term liabilities								(600)		(600)
				443,050			443,050		461,255	11,768	473,023
19	Designated	funds
	The income	funds	of the charity		include	the following	designated funds		which have been set		aside out of
	unrestricted	funds	by the	trustees	for specific purposes:
				Balance at		Resources	Balance at 31		Balance at	Transfers	Balance at
				1 April 2021 f		expended	March 2022 f	1	April 2022 F	f	31 March 2023 f
	VDU Care				4,000	(3,700)	300		300		300
	NCP				2,500	(1,000)	1,500		1,500	(500) 1,000
	ITequipment									3,470	3,470
	Redundancy									85,446	85,446
					6,500	(4,700)	1,800		1,800	88,416	90,216

									2023	2022
									6	6
	Within one year								21,480	5,370
	Between two and five years								69,810
									91,290	5,370
21	Related party transactions
	There were no related	party	transacfions			during the year (2022:none).
22	Control
	The charity is controlled	by the		trustees.
23	Cash generated from	operations							2023	2022
										6
	(Deficit)/surplus for the	year							(29,973)	33,206
	Adjustments for.
	Investment income recognised			in statement			offinancial	activities	(3,798)	(84)
	Loss on disposal oftangible		fixed assets						1,902
	Depreciation and impairment		oftangible			fixed assets			2,308	2,022
	Movements in working	capital:
	Decrease/(increase) in	debtors							108,772	(104,172)
	Increase/(decrease) In	creditors							11,130	(19,294)
	Cash generated from/(absorbed				by) operations				90,341	(88,322)
24	Analysis ofchanges In net funds
								At 1 Aprii 2022	Cash fiowsAt 31 March 2023
									6	6
	Cash at bank and in hand							369,600	94,139	463,739
								369,600	94,139	463,739