5
REGISTERED COMPANY NUMBER: 02483455 REGISTERED CHARITY NUMBER: 803115
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 FOR THE CANTERBURY DISTRICT C.A.B
McCabe Ford Williams Chartered Accountants 2 The Links HERNE BAY Kent CT6 7GQ
THE CANTERBURY DISTRICT C.A.B
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report ofthe Trustees | 2 | to | 6 |
| Independent Examiner's Report | if | ||
| Statement of Financial Activities | 8 | ||
| Balance Sheet | 9 | ||
| Notes to the Financial Statements | 10 | to | 16 |
| DetailedStatementofFinancialActivities | 17 | to | 18 |
3
THE CANTERBURY DISTRICT C.A.B
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31ST MARCH 2021
| TRUSTEES | A Maysey | |
|---|---|---|
| B Collins | ||
| D Cork | ||
| S Record | ||
| J Taylor | ||
| N Baylis | ||
| C Jones | ||
| A Yakubu | ||
| F Pilcher(resigned 26.5.20) | ||
| PRINCIPALOFFICERS | ||
| Chairman CompanySecretary |
AndyMaysey — Brian Collins FCA |
|
| Chief Officer | Simone Field | |
| Hon Treasurer | David Cork FCA CTA | |
| REGISTERED OFFICE | 3 Westgate Hall | Road |
| Canterbury | ||
| Kent | ||
| CT1 2BT | ||
| REGISTERED COMPANY NUMBER | 02483455 | |
| REGISTERED CHARITYNUMBER = | 803115 | |
| INDEPENDENT EXAMINER | McCabe Ford Williams | |
| Chartered Accountants | ||
| 2 The Links | ||
| HERNE BAY | ||
| Kent | ||
| CT6 7GQ | ||
| SOLICITORS | Furley Page LLP | |
| 39 St Margarets Street | ||
| Canterbury | ||
| Kent | ||
| CT1 2TX | ||
| BANKERS | Lloyds Bank | |
| 49 High Street | ||
| Canterbury | ||
| CT12SE |
Page 1
THE CANTERBURY DISTRICT C.A.B
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's objects are to promote any charitable purpose for the benefit of the community in England and in particular Canterbury and surrounding areas, by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress. The Canterbury District CAB aims to provide free, confidential, impartial and independent advice and information for the benefit of the local community, to exercise a responsible influence on the development of social policies and services and to ensure individuals do not suffer through a lack of knowledge or an inability to express their needs effectively.
To obtain the necessary funding to provide the additional services, applications were made to various local and national providers of community finance. Advertisements were placed for advisory staff both as paid employees and volunteers, induction and training being provided to the extent that necessary knowledge and skills were not pre-existing.
The following detailed objectives for the year to 31 March 2021 were set out in the Business Plan:
-
Continue to provide as full as a service as possible, particularly to vulnerable and disadvantaged clients - Review plan to reopen offices as soon as safely practicable for staff & clients - Ensure quality of advice standards maintained, locally and for local clients processed nationally - Liaise with funders re targets and contracts - Provide feedback to CCC re trends & local policy needs - Deal with CCC bid expected to be required Q3 2021/22
-
Monitor financial position to ensure LCA continues to meet budgets & targets
-
Plan, in conjunction with Citizens Advice for longer term operation - consider: ‘is the way we have always done things the right model for the future?’
Public benefit
The Trustees have paid due regard to the Charity Commission’s guidance on public benefit in deciding the activities undertaken by The Canterbury District CAB during the year. The Trustees are satisfied that the information provided in the report and accounts meets the public benefit reporting requirements. The principal activity of The Canterbury District CAB remained the provision of free, confidential, independent and impartial advice, information and counsel for the members of the public. This is provided through two local Citizens Advice in Canterbury and Heme Bay and an outreach service in Whitstable.
In addition to generalist advice the following specialist advisory services were provided: - Debt advice - Macmillan Cancer Support, welfare benefits advice to individuals, their families and carers affected by cancer
Advisory services were provided through face-to-face consultations, telephone advice lines and various outreach services at various community centres throughout the Canterbury area.
Contribution of Volunteers The charity receives help and support in the form of voluntary assistance in advising the public and administering the charity.
There continues to be significant demand for our services. In order to be able to meet this demand we are heavily dependent upon our volunteer advisers who continue to be overstretched. The volunteers are the backbone of the service we offer, without them the free advice service provided by The Canterbury District CAB could not continue. They freely give up their time on a regular basis and take the ever-increasing complexities of legislation in their stride. The Trustees are indebted to them and to all the staff who also work so conscientiously to ensure operation of the Bureau is successful. The Canterbury District CAB constantly seeks to recruit and train new volunteer advisers, receptionists and administrative support. Including trustees 36 volunteers contributed approximately 13,562 hours per annum, at an estimated value of £267,373. Excluding trustees 28 volunteers contributed approximately 12,350 hours of work to the bureau during the year. We estimate the value of this help at £235,304 in respect of the current year (2020: £347,547). Some volunteers are not currently doing any hours but will return at a later stage of pandemic.
Page 2
,
THE CANTERBURY DISTRICT C.A.B
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The Trustees’ attention was focused on the main objectives as follows: - The need to continue and improve the service offered to the public and more particularly to retain and recruit staff. ~ To review and consolidate adequate future funding for the bureau.
The Canterbury District CAB sawa total of 4,938 client contacts, including 1,050 quick client contacts with 15,020 issues and enquiries in 2020/21 (2019/20, 5,022 client contacts with 18,507 issues and enquiries). The Canterbury District CAB assisted in the recovery of funds on behalf of clients. The recovery was made up of income gained £7,407,166, reimbursements £4,436, debts written off £423,619 and other gains totalling £1 ,358,441.
Fundraising activities
The income for the year was £3,919 an increase of £1,958 on 2019/2020. The main source of fundraising was subscriptions from The Friends and a donation of £1000 from the Dean and Chapter.
Investment performance
The charity does not currently hold material investments.
Internal and external factors
The charity is only too well aware of the financial pressures experienced by its major funders, and in view of this has taken active measures to seek additional sources of funding for its services.
FINANCIAL REVIEW
Financial position
Income sources in the year generated £472,802 (2019/20 £465,851). Of this £263,960 (2019/20 £259,074) related to project restricted activities.
An overall surplus is recorded for this year of £30,299 (2019/20 surplus £15,991). This related to an excess of funding received over expenditure on direct services and included a Council Covid Grant of £20,000.
Principal funding sources
The Directors extend their gratitude to Canterbury City Council for continuing to support the core operating capacity of the charity. Additionally project-specific funding was received from Macmillan Cancer Support, Help to Claim from Citizens Advice and Money Advice and Pensions Service.
The charity did not have any borrowings from either providers of funding or other sources at the balance sheet date.
Reserves policy
The Canterbury District CAB is required to ensure that free monies are available in each financial year to meet any reasonable foreseeable contingency. The Canterbury District CAB will maintain a projection of income for at least 3 years ahead and will ensure that this continues to be derived from as wide a variety of sources as possible. They will take all necessary steps to ensure that at no time within this period would it be possible for the cessation of one or more funding streams to present so serious a challenge to the future of the organisation that it could not be managed so as to continue to provide a best value advice service.
In reviewing the potential costs that could arise should a significant reduction in income be incurred the Trustees have determined that ‘free’ reserves of £100,000 should be maintained which is equal to 3 months normal operating expenditure. As at 31 March 2021 the unrestricted general fund has a balance of £94,677 and the designated funds have a balance of £257,882 (which can if necessary be used for general purposes).
The reasons for holding particular reserves are outlined in notes 15 and 16.
Going concern
The Canterbury District CAB took steps to protect its clients, staff and volunteers during the Covid-19 pandemic by pausing its face to face service and delivering its advice by telephone, webcams and email. Following Government guidelines the local Citizens Advice restarted a limited face to face service from July 2021.
The contract with Canterbury City Council ended in June 2021, at which time a grant was awarded for the subsequent two years, with this and other grants confirmed going forward, the Trustees consider the going concern basis to be appropriate.
Funds in deficit
No funds were in deficit at the balance sheet date.
Page 3
THE CANTERBURY DISTRICT C.A.B
‘
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
FUTURE PLANS
The Canterbury District CAB aims to continually improve access to its service, and intends to extend its service to an even wider number of the community through increased provision of telephone advice and extending outreach locations.
In pursuing its charitable objectives the charity co-operates with the following organisations:
Canterbury City Council Money Advice and Pensions Service (MAPS) Macmillan Cancer Support Canterbury Relief in Need Kent County Council, Whitstable Library Pension Wise Town and Parish Councils in the Canterbury District The Canterbury Food Bank Canterbury Housing Advice Centre Kent Law Clinic, University of Kent Kent Savers Credit Union Limited Christchurch University Local Citizens Advice in Kent Catching Lives Local Umbrella Centres Job Centres across East Kent Local Age UK's Red Zebra Ethnic Minority Independence Council East Kent Hospital Trust Stour and Beckett Chambers Connecting Canterbury Canterbury Public Reference Group Streynsham's Trust East Kent Cancer Action Group Canterbury Quakers Medway NHS Trust Local Children's Centres Connexions Careers Service Porchlight Shaw Trust Salvation Army Medway Macmillan Benefits Service Pilgrims Hospice Macmillan Volunteer Service for East Kent Herne Bay Philanthropic Society St Vincent De Paul All Saints Church, Canterbury St Dunstans Church
Local Solicitor Firms ( in alphabetical order), Barford Fraser, County, DSD Law, Fairweathers, Furley Page, Gardner Croft, Girlings, Gurney Harden, Parry Law, Robinsons, Whitehead Monkton.
The manager also attends the meetings of the Kent and Medway Citizens Advice an organisation set up to consider collective working.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Canterbury District CAB is governed by its Memorandum and Articles of Association as amended on 10 February 2014, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The Canterbury District CAB is a registered charity and a company limited by guarantee. The maximum liability of each member is limited to £1. At 31 March 2021 the company had 8 members (2020: 10 members).
Page 4
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THE CANTERBURY DISTRICT C.A.B
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
The Trustees, who are also directors of the company, are elected at the Annual General Meeting (AGM). The Trustees serve for a year and may be re-elected at the next AGM for a further year.
Where Trustees are appointed during the year they may be co-opted but in order to remain a Trustee for the forthcoming year they must be formally elected at the next AGM. Newly appointed Trustees are provided with a comprehensive induction to the Canterbury District CAB through being able to attend training courses and mentoring by established Trustees.
The Trustees deal with the general affairs of the charity through a Trustee Board. The Chairman of the Trustee Board is elected from the members of that Board. No other persons or bodies external to the charity were entitled to appoint persons to the Trustee Board.
The Canterbury District CAB is governed by its Trustee Board which is responsible for setting the strategic direction of the organisation and the policy of the charity. The Trustees carry the ultimate responsibility for the conduct of The Canterbury District CAB and for ensuring that the charity satisfies its legal and contractual obligations.
The Trustees meet at least four times a year; this includes strategy and performance review and the setting of operational plans and budgets. Additional meetings are convened when necessary. In addition, the following are entitled to attend:
A representative from Citizens Advice
A representative from the workers
The Chief Officer
and by invitation, any other person that the Board of Trustees thinks fit.
The Trustees delegate the day to day operation of the organisation to senior management. The Trustee Board is independent from management. A register of members’ interests is maintained at the registered office and is available to the public.
Related parties
The Canterbury District CAB is a member of Citizens Advice, the operating name of the National Association of Citizens Advice Bureaux, which provides a framework for standards of advice and casework management as weil as monitoring progress against these standards. Operating policies are independently determined by the Trustee Board of The Canterbury District CAB in order to fulfil its charitable objects and comply with the national membership requirements.
The charity also co-operates and liaises with a number of other advisory services, local charities and social services departments on behalf of clients. Where one of the Trustees holds the position of trustee/director of another charity he or she may be involved in discussions regarding that other charity but not in the ultimate decision-making process.
Statement of Internal Controls
The local Citizens Advice trustee board oversee the information security of all personal information of our clients, staff, funders and strategic partners that is processed. The local Citizens Advice hold joint responsibility for client data that is held in our case management system, with the national Citizens Advice Service. An information assurance management team exists to ensure the confidentiality, integrity and availability of ail personal and sensitive data is maintained to a level which is compliant with the requirements of the UK General Data Protection Regulation and Data Protection Act 2018.
Risk management
The Canterbury District CAB has worked on a Corporate Risk Management exercise. A risk management strategy was agreed by the Trustee Board. The Trustees recognise that any major risks to which the charity is exposed need to be reviewed and systems put in place to mitigate those risks. To that end The Canterbury District CAB is continually monitoring and managing its risk, reviewing the Corporate Risk register and ensuring action plans are in place to mitigate its key risks.
Included in external risks is that of the loss of funding. The effects of this have been minimised by the procedures in place, which have resulted in funding being secured from a variety of sources. The charity continues to seek to diversify its funding sources. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.
Information Assurance
information Assurance is reviewed annually. An information Assurance Accounting Officer and Senior Information Risk Officer are in place. Staff undergo annual information assurance training and assessment at a level appropriate to their role. Information assurance is on-going as new projects are undertaken.
Page 5
THE CANTERBURY DISTRICT C.A.B
,
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021
Approved by order of the board of trustees on 15th November 2021 and signed on its behalf by:
A Maysey - Trustee
Page 6
:
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CANTERBURY DISTRICT C.A.B
Independent examiner's report to the trustees of The Canterbury District C.A.B (‘the Company’) | report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2021.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity's accounts as _ carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. Independent examiner's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. | can confirm that | am qualified to undertake the examination because | am a registered member of Institute of Chartered Accountants in England and Wales which is one of the listed bodies.
| have completed my examination. | confirm that no matters have come to my attention in connection with. the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3; the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Leigh Jones FCCA
Institute of Chartered Accountants in England and Wales McCabe Ford Williams Chartered Accountants 2 The Links HERNE BAY Kent CT6 7GQ
15th November 2021
Page 7
THE CANTERBURY DISTRICT C.A.B
3
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST MARCH 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Notes | Unrestricted funds £ |
Restricted fund £ |
Total funds £ |
Total funds £ |
|
| INCOME AND ENDOWMENTS FROM | |||||
| Activities to furtherthe charities objectives | 2 | 193,368 | 259,960 | 453,328 | 450,859 |
| Fundraising | 3 | 3,919 | - | 3,919 | 1,961 |
| Otherincoming resources | 4 | 11,555 | 4,000 | 15,555 | 43,031 |
| Total | 208,842 | 263,960 | 472,802 | 465,851 | |
| EXPENDITURE ON | |||||
| Charitable activities | 5 | ||||
| Charitable activities | 176,685 | 265,818 | 442,503 | 449 860 | |
| NETINCOME/(EXPENDITURE) | 32,157 | (1,858) | 30,299 | 15,991 | |
| Transfers between funds | 13 | (1,858) | 1,858 | - | - |
| Net movement in funds | 30,299 | - | 30,299 | 15,991 | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 322,260 | 10,754 | 333,014 | 317,023 | |
| TOTALFUNDSCARRIEDFORWARD | 352,559 | 10,754 | 363,313 | 333,014 |
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
In 2020, total income was £468,851, £206,777 of the income related to unrestricted funds and £259,074 related to restricted funds.
There are no gains or losses in the year, other than those included in the Statement of Financial Accounts.
The notes form part of these financial statements
Page 8
THE CANTERBURY DISTRICT C.A.B
BALANCE SHEET 31ST MARCH 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Notes | Unrestricted funds £ |
Restricted fund £ |
Total funds £ |
Total funds £ |
|
| FIXEDASSETS | |||||
| Tangible assets | 10 | 231,018 | - | 231,018 | 235,139 |
| CURRENTASSETS | |||||
| Debtors Cash atbankand in hand |
11 | 2,049 130,914 |
23,229 3,964 |
25,278 134,878 |
46,190 65,460 |
| 132,963 | 27,193 | 160,156 | 111,650 | ||
| CREDITORS | |||||
| Amounts falling due within one year | 12 | (11,422) | (16,439) | (27,861) | (13,775) |
| NETCURRENTASSETS | 121,541 | 10,754 | 132,295 | 97,875 | |
| TOTALASSETS LESS CURRENT LIABILITIES | 352,559 | 10,754 | 363,313 | 333,014 | |
| NET ASSETS | 352,559 | 10,754 | 363,313 | 333,014 | |
| FUNDS | 13 | ||||
| Unrestricted funds | 352,559 | 322,260 | |||
| Restricted funds | 10,754 | 10,754 | |||
| TOTALFUNDS | 363,313 | 333,014 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 15th November 2021 and were signed on its behalf by:
A Maysey - Trustee
D Cork - Trustee
The notes form part of these financial statements
Page 9
THE CANTERBURY DISTRICT C.A.B
- ACCOUNTING POLICIES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property - 2% straight line Long leasehold - over the term of the lease Fixtures and fittings - 20% on reducing balance Computer equipment - now fully written off
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension
A Work Place Pension was set up for the employees with effect from 1 August 2016 being a defined contribution scheme. The scheme is open to all employees at any time. The Fund administrators are The People's Pension. The contributions due in the year were all paid as appropriate.
2.
ACTIVITIES TO FURTHER THE CHARITIES OBJECTIVES
| 2021 | 2020 | |
|---|---|---|
| £ | 2 | |
| Canterbury City Council | 160,728 | 160,728 |
| ShawTrust | 12,500 | 14,000 |
| Macmillan Contract | 142,132 | 147,892 |
| Money service advice | 18,272 | 13,011 |
| Food bank | - | 6,483 |
| Other | 12,640 | 36,192 |
| Help to Claim | 73,581 | 72,553 |
| Council covid grant | 20,000 | - |
| BEIS Equipment grant | 9,010 | - |
| Web chat | 2,490 | - |
| Kentcounty council | 1,175 | - |
| Streynsham trust | 800 | - |
| 453,328 | 450,859 |
Page 10
continued...
°
THE CANTERBURY DISTRICT C.A.B
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|3.|FUNDRAISING|
|2021|2020|
|£|£|
|Fundraising|events|-|1,806|
|Donations|-|Dean|&|Chapter|1,000|-|
|Donations|- general|2,919|155|
|3,919|1,961|
|4.|OTHER|INCOMING|RESOURCES|
|2021|2020|
|£|£|
|Rents|received|11,538|13,015|
|Government|grants|4,000|-|
|Deposit|account|interest|17|16|
|15,555|13,031|
|5.|CHARITABLE|ACTIVITIES|COSTS|
|Support|
|Direct|costs|(see|
|Costs|note|6)|Totals|
|£|£|£|
|Charitable|activities|438,580|3,923|442,503|
|6.|SUPPORT|COSTS|
|Governance|
|costs|
|£|
|Charitabie|activities|3,923|
|ZT:|NET INCOME/(EXPENDITURE)|
|Net|income/(expenditure)|is|stated|after|charging/(crediting):|
|2021|2020|
|£|£|
|Depreciation|- owned|assets|4,121|4,127|
----- End of picture text -----
- TRUSTEES' REMUNERATION AND BENEFITS
There was no trustees’ remuneration or other benefits for the year ended 31 March 2021, nor for the year ended 31 March 2020.
Trustees’ expenses
During the year, the Trustees were reimbursed nil for expenses. (2020 - £124)
Page 11
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THE CANTERBURY DISTRICT C.A.B
- STAFF COSTS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|2021|2020|
|£|£|
|Wages and|salaries|286,212|276,578|
|Social|security|costs|19,604|15,102|
|305,816|291,680|
|The|average|monthly|number of employees|during|the|year was|as follows:|
|2021|2020|
|Full|time|5|5|
|Part|time|12|12|
|17|17|
|No|employees|received|emoluments|in|excess|of £60,000.|
----- End of picture text -----
In addition to the paid staff whose details are shown above, we rely on volunteer workers. The number of full time staff that would be equivalent to the hours worked by volunteers is shown below..
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|2021|2020|
|Full|time|volunteer equivalent|4.83|10|
|4.83|10|
|The|average|number of employees,|analysed|by function|was:|
|2020|2020|
|Charitable|purposes|16|16|
|Management &|admin|1|1|
|17|17|
|10.|TANGIBLE|FIXED|ASSETS|
|Fixtures|
|Freehold|Long|and|Computer|
|property|leasehold|fittings|equipment|Totals|
|£|£|s|£|£|
|COST|
|At|1st April|2020|and|
|31st|March|2021|165,943|161,217|13,452|38,059|378,671|
|DEPRECIATION|
|At|1st April|2020|56,360|35,674|13,439|38,059|143,532|
|Charge|for year|2,818|1,290|13)|-|4,121|
|At|31st March 2021|59,178|36,964|13,452|38,059|147,653|
|NET|BOOK VALUE|
|At|31st|March|2021|106,765|124,253|-|-|231,018|
|At|31st|March|2020|109,583|125,543|13|-|235,139|
----- End of picture text -----
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continued...
3
THE CANTERBURY DISTRICT C.A.B
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31ST MARCH 2021
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|11.|DEBTORS: AMOUNTS|FALLING|DUE|WITHIN|ONE|YEAR|
|2021|2020|
|£|£|
|Trade|debtors|25,278|46,190|
|12.|CREDITORS:|AMOUNTS|FALLING|DUE|WITHIN|ONE YEAR|
|2021|2020|
|£|£|
|Trade|creditors|27,861|13:775|
|13.|MOVEMENT|IN|FUNDS|
|Net|Transfers|
|movement|between|At|
|At|1.4.20|in|funds|funds|31.3.21|
|£|£|of|£|
|Unrestricted|funds|
|General|funds|60,257|36,278|(1,858)|94,677|
|Designated|262,003|(4,121)|-|257,882|
|322,260|32,157|(1,858)|352,559|
|Restricted|funds|
|Restricted|funds|10,754|(1,858)|1,858|10,754|
|TOTAL|FUNDS|333,014|30,299|-|363,313|
|Net movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|funds|208,842|(172,564)|36,278|
|Designated|~|(4,121)|(4,121)|
|208,842|(176,685)|32,157|
|Restricted|funds|
|Restricted|funds|263,960|(265,818)|(1,858)|
|TOTAL FUNDS|472,802|(442,503)|30,299|
|Comparatives|for movement|in|funds|
|Net|Transfers|
|movement|between|At|
|At|1.4.19|in|funds|funds|31.3.20|
|£|£|£|£|
|Unrestricted|funds|
|General|funds|40,158|19,032|1,067|60,257|
|Designated|266,111|(4,108)|-|262,003|
|306,269|14,924|1,067|322,260|
|Restricted|funds|
|Restricted|funds|10,754|1,067|(1,067)|10,754|
|TOTAL FUNDS|317,023|15,991|-|333,014|
----- End of picture text -----
Page 13
continued...
THE CANTERBURY DISTRICT C.A.B
- MOVEMENT IN FUNDS - continued
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31ST MARCH 2021
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General funds | 206,777 | (187,745) | 19,032 |
| Designated | - | (4,108) | (4,108) |
| 206,777 | (191,853) | 14,924 | |
| Restricted funds | |||
| Restricted funds | 259,074 | (258,007) | 1,067 |
| TOTALFUNDS | 465,851 | (449,860) | 15,991 |
DETAILED MOVEMENTS IN INDIVIDUAL RESTRICTED FUNDS
| Balance | Balance | ||||
|---|---|---|---|---|---|
| 01.04.2020 | Income | Expenditure | Transfers | 31.03.2021 | |
| Restricted Funds | |||||
| Legacy Fund ShawTrust |
10,754 | - 12,500 |
- 11,519 |
- 981 |
10,754 - |
| Macmillan Cancer Support Contract Moneyand Pension Advisory Service |
142,132 18,272 |
143,424 18,734 |
(1,292) (462) |
- ~ |
|
| Help to Claim British Energy and Industrial Strategy |
73,581 11,500 |
74,438 11,808 |
(857) (308) |
- - |
|
| Streynsham Trust | 800 | 720 | 80 | - | |
| KentCounty Council | 1,175 | 1,175 | - | - | |
| 10,754 | 259,960 | 261,818 | (1,858) | 10,754 |
The figures below are those for the year ended 31 March 2020.
| Balance | Balance | ||||
|---|---|---|---|---|---|
| 01.04.2019 | Income | Expenditure | Transfers | 31.03.2020 | |
| Restricted Funds | |||||
| Legacy Fund ShawTrust |
10,754 | - 14,000 |
- 14,062 |
- 62 |
40,754 - |
| Macmillan CancerSupport Contract | 147,892 | 145,240 | (2,652) | - | |
| Money Service Advice Foodbank |
13,011 6,483 |
14,484 6,440 |
1473 (43) |
- . |
|
| HelptoClaim | 72,553 | 72,896 | 343 | - | |
| Citizens Advice | 500 | 250 | (250) | - | |
| KentCounty Council | 3,825 | 3,825 | - | - | |
| Co-operative | 810 | 810 | - | - | |
| 10,754 | 259,074 | 258,007 | 1,067 | 10,754 |
DETAILED MOVEMENTS IN INDIVIDUAL DESIGNATED FUNDS
| Balance | Balance | |||
|---|---|---|---|---|
| 01.04.2020 | Income Expenditure | Transfers | 31.03.2021 | |
| Designated Funds | ||||
| PropertyFund Management and Maintenance Fund |
235,126 26,877 |
4,121 | 231,005 26,877 |
|
| 262,003 | 4,121 | 257,882 |
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continued...
:
THE CANTERBURY DISTRICT C.A.B
- RELATED PARTY DISCLOSURES
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021
The Canterbury District CAB paid £1,354 (2020 £2,550) in the year ended 31 March 2020 for various insurance services, including professional indemnity cover, to the National Association of Citizens Advice Bureaux.
- DESIGNATED FUNDS
Property Fund
This reserve has been designated by the Trustees to provide accommodation for the offices in Canterbury and Herne Bay. Donations were received for the building of the office at Westgate Hall Road, Canterbury which is held on a long lease from Canterbury City Council and the office at 185 High Street. Herne Bay was purchased and completely refurbished with the benefit of a substantial grant from the National Lottery charities board together with a grant from Canterbury City Council and other donations.
Management and Maintenance Fund The rental income from the flat at Westgate Hall Road, Canterbury has previously provided monies for this fund and payments are made for various capital items. The rental income is now included in General Funds.
- PURPOSES OF RESTRICTED FUNDS
Legacy Fund A restricted fund following a legacy in the will of the late MP W Hatcher Esq. An amount of £43,000 was received to which interest has been added. Payments have been made out of the fund for the benefit of the office in Canterbury. Shaw Trust To fulfil the Shaw Trust's Live Well Kent contract for Kent, Citizens Advice Tunbridge Wells District and Citizens Advice Canterbury District will deliver money management group sessions and specialist one-to-one debt and money management advice for individuals, including those referred by Live Well Kent, who are living with mental health and wellbeing needs. By providing this, the project will help vulnerable adults to take control of their finances and achieve grater economic wellbeing.
Macmillan Cancer Support
A restricted fund provided by Macmillan Cancer Support to provide assistance to cancer sufferers and_ their families. The small agreed surplus of £2,552 (2019, £165) in respect of the charge for overhead expenses has been transferred to general reserves.
Money Advice Service (MAS)
Money Advice Service funded Debt Advice Project in partnership with Citizens Advice.
Food Bank
A restricted fund for outreach services at St Dunstans and All Saints Church Halls in Canterbury.
Help to Claim
Funded by Citizens Advice to support clients in the early stages of their Universal Credit claim.
British Energy and Industrial Strategy
The Local Office shall acknowledge the Grant Funds as a donation in each of its annual report and accounts, including reference to the Project Funder: Department of Business, Energy and Industrial Strategy and acknowledgement of Citizens Advice as the source of the Grant Funds.
Pot 2 £10,910 The scope of this project is the distribution of funding to enable local Citizens Advice to obtain technology (hardware and software) and associated equipment in order to increase current capacity to delivery remote advice to clients from a range of locations.
Pot 3 £6,000 Citizens Advice is in receipt of funding from the Department of Business, Energy and Industrial Strategy to enable the service to increase capacity to respond to the immediate demand for advice arising from COVID-19.
Streynsham Trust
Funding to support residents of the Pash of St Dunstan's.
Kent County Council
Towards costs of training & equipment for a Welfare Benefits Advice project for the growing number of people affected by Cancer in East Kent.
Page 15
continued...
THE CANTERBURY DISTRICT C.A.B
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31ST MARCH 2021
17. FINANCIAL COMMITMENTS
Capital Commitments There are no capital commitments at the year end.
Operating Lease Commitments There are no operating lease commitments at the year end.
Page 16
THE CANTERBURY DISTRICT C.A.B
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2021
| 2021 | 2020 | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Totai | Total | |
| funds | funds | funds | funds | |
| £ | £ | £ | £ | |
| INCOME ANDENDOWMENTS | ||||
| Activities to further the charities objectives | ||||
| Canterbury City Council | 160,728 | - | 160,728 | 160,728 |
| ShawTrust | - | 12,500 | 12,500 | 14,000 |
| Macmillan Contract | - | 142,132 | 142,132 | 147,892 |
| Money service advice | - | 18,272 | 18,272 | 43,011 |
| Food bank | - | - | - | 6,483 |
| Other Helpto Claim |
12,640 - |
- 73,581 |
12,640 73,581 |
36,192 72,553 |
| Council covid grant | 20,000 | - | 20,000 | - |
| BEIS Equipment grant | - | 9,010 | 9,010 | - |
| Web chat | - | 2,490 | 2,490 | - |
| Kentcounty council | - | 1,175 | 1,175 | - |
| Streynsham trust | - | 800 | 800 | - |
| 193,368 | 259,960 | 453,328 | 450,859 | |
| Fundraising | ||||
| Fundraising events | - | . | - | 1,806 |
| Donations -Dean& Chapter | 1,000 | - | 1,000 | - |
| Donations -general | 2,919 | - | 2,919 | 155 |
| 3,919 | - | 3,919 | 4,961 | |
| Otherincoming resources | ||||
| Rents received | 11,538 | - | 11,538 | 13,015 |
| Government grants | - | 4,000 | 4,000 | - |
| Deposit account interest | 17 | - | 17 | 16 |
| 11,555 | 4,000 | 15,555 | 13,031 | |
| Total incoming resources | 208,842 | 263,960 | 472,802 | 465,851 |
| EXPENDITURE | ||||
| Charitable activities | ||||
| Wages Social security |
80,114 4,367 |
206,098 15,237 |
286,212 19,604 |
276,578 15,102 |
| Insurance Lightand heat |
1,244 2,135 |
1,682 2,863 |
2,926 4,998 |
2,871 5,007 |
| Telephone Postageand stationery Advertising Repairs & renewals |
2,747 1,861 - 2,418 |
4,451 3,623 - 3,168 |
7,198 5,484 ~ 5,586 |
6,919 8,299 18 7,105 |
| Travelling Computerexpenses |
587 3,226 |
332 13,490 |
919 16,716 |
8,545 15,514 |
| Equipmentexpenses | 159 | 780 | 939 | 1,203 |
| Citizens advice | 1,500 | 2,050 | 3,550 | 2,500 |
| CHAC reCCC | 57,862 | - | 57,862 | 57,863 |
| Rent | - | - | - | 810 |
| Help toClaim payment toAshford | 5,583 | - | 5,583 | 22,000 |
| MAS initial costs | - | - | - | 2,190 |
| Repairs& renewals | 3,349 | 3,536 | 6,885 | 4,869 |
| Bankcharges | 195 | - | 195 | 211 |
| Carriedforward | 167,347 | 257,310 | 424,657 | 437,604 |
This page does not form part of the statutory financial statements
Page 17
THE CANTERBURY DISTRICT C.A.B
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2021
| 2021 | 2020 | |||
|---|---|---|---|---|
| Unrestricted funds |
Restricted funds |
Total funds |
Total funds |
|
| £ | £ | £ | £. | |
| Charitable activities | ||||
| Brought forward Training Staffallowances Depreciation oftangible fixed assets |
167,347 641 2,649 4,121 |
257,310 2,223 4,289 - |
424,657 2,864 6,938 4,121 |
437,604 4,105 - 4,127 |
| 174,758 | 263,822 | 438,580 | 445,836 | |
| Support costs | ||||
| Governance costs | ||||
| Accountancy . |
688 | 999 | 1,687 | 1,000 |
| Professional fees | 1,239 | 997 | 2,236 | 3,024 |
| 1,927 | 1,996 | 3,923 | 4,024 | |
| Total resources expended | 176,685 | 265,818 | 442,503 | 449,860 |
| Netincome/(expenditure) | 32,157 | (1,858) | 30,299 | 15,991 |
This page does not form part of the statutory financial statements
Page 18