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2024-03-31-accounts

REGISTERED COMPANY NUMBER: 02483455 REGISTERED CHARITY NUMBER: 803115

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024

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 2024

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 17
Detailed Statement of Financial Activities 18 to 19

THE CANTERBURY DISTRICT C.A.B

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31ST MARCH 2024

TRUSTEES A Maysey (resigned 1.12.23)
B Collins (resigned 1.12.23)
D Cork
S Record
J Taylor
N Baylis
C Jones
A Yakubu
D Ramble
H Brighton
PRINCIPAL OFFICERS
Chairman Hilary Brighton (appointed 1.12.23)
Company Secretary John Taylor
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 CHARITY NUMBER 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
CT1 2SE

Page 1

THE CANTERBURY DISTRICT C.A.B

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

The Trustees who are also directors of the charity for the purposes of the Companies Ac 2006, present their report with the financial statements of the charity for the year ended 31st March 2024. 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 2024 were set out in the Business Plan:

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 Herne Bay and an outreach service in Whitstable.

In addition to generalist advice the following specialist advisory services were provided:

Advisory services were provided through face-to-face consultations, telephone advice lines, webchat and email.

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, 40 volunteers contributed approximately 13,286 hours per annum, at an estimated value of £249,098. Excluding Trustees, 32 volunteers contributed approximately 11,206 hours of work to the bureau during the year. We estimate the value of this help at £221,214. (excluding the value of Trustees) in respect of the year under review (2023:£200,972).

Page 2

THE CANTERBURY DISTRICT C.A.B

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

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 saw a total of 3,585 clients helped, 642 quick client contacts with 12,084 issues. The Canterbury District CAB assisted in the recovery of funds on behalf of clients. The recovery was made up of income gained £7,096,719 reimbursements £15,298, debts written off £10,938, debt managed £475,556 and other gains totalling £395,583.

Fundraising activities

The income for the year was £6,765 an increase of £1,531 on 2022/23. The main source of fundraising was subscriptions from The Friends and a surplus on a concert by The Canterbury Music Makers.

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 £477,270 (2022/23 £398,195). Of this £455,905 (2022/23 £378,920) related to project restricted activities.

An overall deficit is recorded for this year of £12,359 (2022/23 £14,378). This related to an excess of expenditure on direct services over funding received.

Principal funding sources

The Directors extend their gratitude to Canterbury City Council for continuing to support the core operating capacity of the charity. The grant from Canterbury City Council ended in June 2024 and has been extended for a further year. Additionally project-specific funding was received from Macmillan Cancer Support, Citizens Advice and Money and Mental Health 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 £108,000 should be maintained which is equal to 3 months normal operating expenditure. As at 31 March 2024 the unrestricted general fund has a balance of £78,123 and the designated funds have a balance of £245,019 (which can if necessary be used for general purposes).

The reasons for holding particular reserves are outlined in notes 14 and 15.

Going concern

The Trustees have considered the operating position of the charity and contracts that are in place, as well as the history of contracts under regular renewal. Taking this into account, as well as the current financial position of the charity, the Trustees believe the going concern basis of accounting 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 2024

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 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 Minorities in Canterbury East Kent Hospital Trust
Kent & Medway Cancer Alliance Connecting Canterbury
The Friends Meeting Hall Streynsham's Trust
Medway NHS Trust Local Children's Centres
Canterbury Baptist Church Porchlight
Shaw Trust Salvation Army
Medway Macmillan Benefits Service Pilgrims Hospice
Crossroads Macmillan Volunteer Service for East Kent Herne Bay Philanthropic Society
St Vincent De Paul, Canterbury All Saints Church, Canterbury
Kent and Medway Local Area Patient Group Network Action on Poverty in Canterbury

Local Solicitor Firms and Barrister Chambers (in alphabetical order), Becket Chambers, Divorce Solutions, DSD Law, Girlings, Rix and Kay, Whitehead Monkton.

The Chief Officer also attends the meetings of the Kent Chief Officers.

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 2024 the company had 8 members (2023: 8 members).

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.

Page 4

THE CANTERBURY DISTRICT C.A.B

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Long standing Trustees

David Cork has been Treasurer and Trustee since 2003 and had previously been on the Trustee Board in a similar capacity of Herne Bay CAB. He has ensured that the financial accounts are maintained in an appropriate manner, has submitted financial returns to CitA within the time frames and ensured that the annual accounts are filed on time with the Charity Commission and Companies House. He has acted to secure the most favourable returns for the charity's investments, has provided the Trustees with reasoned arguments for expenditures such as salary increases and has assisted in redundancy consultations.

As we progress with the discussions regarding a possible merger with other East Kent LCAs, it is imperative that Mr Cork remains in his present position to offer continuity and stability to the Board, to provide Trustees with informed explanations regarding possible financial issues and implications relating to the possible merger. He will also be able to share with the Trustee Board his experience of the previous merger which will then assist us to make informed decisions regarding the future of Canterbury District C.A.B. His position will be reviewed as soon as the potential merger negotiations have concluded.

Mrs Susan Record has been a Trustee for a number of years, initially with Herne Bay CAB and then with Canterbury District C.A.B, when the areas merged. Therefore Mrs Record's contribution to discussions regarding a possible merger with the other East Kent LCAs is invaluable. As a Consultant Solicitor, Mrs Record is, at the present time, assisting the Chief Officer with an issue regarding a dispute with a neighbour of the Canterbury Office. In addition, Mrs Record is the Trustee working with our Chief Officer on the "Research and Campaigning" section of the LSA, whilst also being a member of the Fund-raising Subcommittee.

Considering the present situation with ongoing discussions regarding a possible merger, it is therefore entirely appropriate for Mrs Record to continue as a Trustee, both for continuity and stability to the Board and to share with us the benefits of her knowledge and experience.

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 well 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 Canterbury District CAB Trustee Board oversee the information security of all personal information of our clients, staff, funders and strategic partners that is processed. The Canterbury District CAB 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 all 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.

Approved by order of the Board of Trustees on 18th November 2024 and signed on its behalf by:

Page 5

THE CANTERBURY DISTRICT C.A.B

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

H Brighton - 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')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2024.

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, I 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 I 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. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. 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

  2. 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

  3. 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)).

I 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

McCabe Ford Williams Chartered Accountants 2 The Links HERNE BAY Kent CT6 7GQ

18th November 2024

Page 7

THE CANTERBURY DISTRICT C.A.B

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Activities to further the charities objectives
2
-
Fundraising
3
6,765
Other incoming resources
4
14,600
Total
21,365
EXPENDITURE ON
Charitable activities
5
Charitable activities
4,609
Other
-
Total
4,609
NET INCOME/(EXPENDITURE)
16,756
Transfers between funds
12
(29,115)
Net movement in funds
(12,359)
RECONCILIATION OF FUNDS
Total funds brought forward
335,501
TOTAL FUNDS CARRIED FORWARD
323,142		 Restricted
fund
£
455,905
-
-
455,905
483,420
1,600
485,020
(29,115)
29,115
-
-
-		 2024
Total
funds
£
455,905
6,765
14,600
477,270
488,029
1,600
489,629
(12,359)
-
(12,359)
335,501
323,142		 2023
Total
funds
£
378,920
5,234
14,041
398,195
411,099
1,474
412,573
(14,378)
-
(14,378)
349,879
335,501

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

In 2023, total income was £398,195, £19,275 of the income related to unrestricted funds and £378,920 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 2024

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
9
218,155
CURRENT ASSETS
Debtors
10
20,398
Cash at bank
91,753
112,151
CREDITORS
Amounts falling due within one year
11
(7,164)
NET CURRENT ASSETS
104,987
TOTAL ASSETS LESS CURRENT LIABILITIES
323,142
NET ASSETS
323,142
FUNDS
12
Unrestricted funds
TOTAL FUNDS		 Restricted
fund
£
-
9,994
-
9,994
(9,994)
-
-
-		 2024
Total
funds
£
218,155
30,392
91,753
122,145
(17,158)
104,987
323,142
323,142
323,142
323,142		 2023
Total
funds
£
222,764
57,589
91,740
149,329
(36,592)
112,737
335,501
335,501
335,501
335,501

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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 18th November 2024 and were signed on its behalf by:

H Brighton - Trustee

D Cork - Trustee

The notes form part of these financial statements

Page 9

THE CANTERBURY DISTRICT C.A.B

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024

1. ACCOUNTING POLICIES

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 - now fully written off 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 Partnership. The contributions due in the year were all paid as appropriate.

2. ACTIVITIES TO FURTHER THE CHARITIES OBJECTIVES

Canterbury City Council
Macmillan Grant
Money and Mental Health Service
Other
Kent County Council
Streynsham Trust
Colyer-Fergusson Charitable Trust
Philip and Connie Phillips Foundation
Herne Bay Philanthropic Society
Awards for All
David Family
Cost of Living Grant
Energy Grant
Carried forward		 2024
£
160,728
211,389
21,380
3,639
-
1,000
11,494
7,500
2,000
-
-
15,000
21,775
455,905		 2023
£
160,728
187,218
11,041
3,625
8,188
-
-
-
-
3,120
5,000
-
-
378,920

Page 10

continued...

THE CANTERBURY DISTRICT C.A.B

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

2. ACTIVITIES TO FURTHER THE CHARITIES OBJECTIVES - continued

Brought forward
3.
FUNDRAISING
Donations - Dean & Chapter
Donations - general
Concert
4.
OTHER INCOMING RESOURCES
Rents received
HMRC Employment Allowance
Miscellaneous income
Bank interest
5.
CHARITABLE ACTIVITIES COSTS
Charitable activities
6.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets		 Direct
Costs
£
485,497		 2024
£
455,905
455,905
2024
£
-
6,050
715
6,765
2024
£
8,562
5,000
519
519
14,600
Support
costs
£
2,532
2024
£
4,609		 2023
£
378,920		 2023
£
378,920
378,920
2023
£
1,000
4,234
-
5,234
2023
£
8,660
5,000
275
106
14,041
Totals
£
488,029		 2023
£
1,000
4,234
-
5,234
2023
£
8,660
5,000
275
106
14,041
2023
£
4,127

7. TRUSTEES' REMUNERATION AND BENEFITS

There was no Trustees' remuneration or other benefits for the year ended 31 March 2024, nor for the year ended 31 March 2023.

Trustees' expenses

During the year, the Trustees were reimbursed £Nil for expenses. (2023 - £Nil)

Page 11

continued...

THE CANTERBURY DISTRICT C.A.B

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

8. STAFF COSTS

Wages and salaries
Social security costs
The average monthly number of employees during the year was as follows:
Full time
Part time		 2024
£
333,592
24,946
358,538
2024
5
14
19		 2023
£
272,674
17,734
290,408
2023
7
9
16

No employees received emoluments in excess of £60,000.

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.

2024 2023
Full time volunteer equivalent 5.64 6.93
5.64 6.93
The average number of employees, analysed by function was:
2024 2023
Charitable purposes 18 15
Management & admin 1 1
19 16
TANGIBLE FIXED ASSETS
COST
At 1st April 2023 and
31st March 2024
DEPRECIATION
At 1st April 2023
Charge for year
At 31st March 2024
NET BOOK VALUE
At 31st March 2024
At 31st March 2023		 Freehold
property
£
165,943
64,852
3,319
68,171
97,772
101,091		 Long
leasehold
£
161,217
39,544
1,290
40,834
120,383
121,673		 Fixtures
and
fittings
£
13,452
13,452
-
13,452
-
-		 Computer
equipment
£
38,059
38,059
-
38,059
-
-		 Totals
£
378,671
155,907
4,609
160,516
218,155
222,764

9. TANGIBLE FIXED ASSETS

Page 12

continued...

THE CANTERBURY DISTRICT C.A.B

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024 2023
£ £
Trade debtors 30,392 57,589
The allocation between restricted and unrestricted funds is as follows:
2024 2023
£ £
Unrestricted Fund
Due from Restricted Fund 15,145 23,961
Other Debtors 5,253 4,474
20,398 28,435
Restricted Fund
Trade Debtors 28,139 53,115
Less Due to Unrestricted Fund 15,145 23,961
9,994 29,154
30,392 57,589
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 17,158 36,592
12. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.23 in funds funds 31.3.24
£ £ £ £
Unrestricted funds
General funds 85,873 21,365 (29,115) 78,123
Designated 249,628 (4,609) - 245,019
335,501 16,756 (29,115) 323,142
Restricted funds
Restricted funds - (29,115) 29,115 -
TOTAL FUNDS 335,501 (12,359) - 323,142
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General funds 21,365 - 21,365
Designated - (4,609) (4,609)
21,365 (4,609) 16,756
Restricted funds
Restricted funds 455,905 (485,020) (29,115)
TOTAL FUNDS 477,270 (489,629) (12,359)

Page 13

continued...

THE CANTERBURY DISTRICT C.A.B

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.4.22 in funds funds 31.3.23
£ £ £ £
Unrestricted funds
General funds 96,124 19,275 (29,526) 85,873
Designated 253,755 (4,127) - 249,628
349,879 15,148 (29,526) 335,501
Restricted funds
Restricted funds - (29,526) 29,526 -
TOTAL FUNDS 349,879 (14,378) - 335,501
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General funds 19,275 - 19,275
Designated - (4,127) (4,127)
19,275 (4,127) 15,148
Restricted funds
Restricted funds 378,920 (408,446) (29,526)
TOTAL FUNDS 398,195 (412,573) (14,378)

Page 14

continued...

THE CANTERBURY DISTRICT C.A.B

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

12. MOVEMENT IN FUNDS - continued

DETAILED MOVEMENTS IN INDIVIDUAL RESTRICTED FUNDS

Balance
01.04.2023		 Income Expenditure Transfers Balance
31.03.2024
Restricted Funds
Canterbury City Council 160,728 183.509 (22.781) -
Macmillan Cancer Support Contract 211.389 211.389 - -
Money and Mental Health Service 21.380 21.380 - -
Energy Grant 21,775 28,109 (6,334) -
Cost of Living Grant 15,000 15,000 - -
Colyer-Fergusson Charitable Trust 11,494 11,494 - -
Philip and Connie Phillips Foundation 7,500 7,500 - -
Streynsham Trust 1,000 1,000 - -
Herne Bay Philanthropic Society 2,000 2,000 - -
R. G. Hills Trust 2,000 2,000 - -
Access to Work Grant 847 847 - -
Breastfeeding Grant 792 792 - -
455,905 485,020 (29,115) -

The figures below are those for the year ended 31 March 2023.

Balance
01.04.2022		 Income Expenditure Transfers Balance
31.03.2023
Restricted Funds
Canterbury City Council 160,728 189,958 (29,230) -
Macmillan Cancer Support Contract 187,218 187,218 -
Money and Mental Health Service 11,041 11,082 (41) -
Kent County Council 8,188 8,443 (255) -
Award for All 3,120 3,120 - -
David Family 5,000 5,000 - -
Whitehead Monkton 2,000 2,000 - -
Citizens Advice 625 625 - -
The Arnold Clark Community Fund 1,000 1,000 - -
- 378,920 408,446 (29,526)

DETAILED MOVEMENTS IN INDIVIDUAL DESIGNATED FUNDS

Balance
01.04.2023		 Income Expenditure Transfers Balance
31.03.2024
Designated Funds
Property Fund 222,751 4,609 218,142
Management and Maintenance Fund 26,877 26,877
249,628 4,609 245,019

Page 15

continued...

THE CANTERBURY DISTRICT C.A.B

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

13. RELATED PARTY DISCLOSURES

The Canterbury District CAB paid £1,999 (2023 : £2,223) in the year ended 31 March 2024 for various insurance services, including professional indemnity cover, to the National Association of Citizens Advice Bureaux.

14. 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.

15. PURPOSES OF RESTRICTED FUNDS

Canterbury City Council

A restricted fund by way of a grant for Welfare Rights and Housing Advice.

Macmillan Cancer Support

A restricted fund provided by Macmillan Cancer Support to provide assistance to cancer sufferers, their families and carers.

Money and Mental Health Service

Money and benefits advice Project led by North West Kent Citizens Advice.

Streynsham Trust

Towards supporting client s from St Dunstans Parish, Canterbury.

Colyer-Fergusson Charitable Trust

A grant towards IT infrastructure costs.

Philip and Connie Phillips Foundation

Towards a Receptionist for the advice service.

Herne Bay Philanthropic Society

Towards directly supporting Herne Bay clients in need and towards training costs for volunteers at the Herne Bay office.

Cost of Living Grant

The purpose of the project is to enable local offices to support or increase direct services.

Energy Grant

EAP - One to One General Energy Advice including welfare. CMAP - One to One Carbon Monoxide Advice benefit checks. EOP - Group Sessions in Energy Awareness in community settings

R. G. Hills Trust

Towards supporting Whitstable Outreach at the Whitstable Umbrella Centre.

Access to Work Grant

Towards Equipment for enabling people with disabilities to work.

Breastfeeding Grant

Kent County Council's Start For Life Funded Breastfeeding Grants to facilitate breastfeeding.

Page 16

continued...

THE CANTERBURY DISTRICT C.A.B

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

16. 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 17

THE CANTERBURY DISTRICT C.A.B

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024

Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS
Activities to further the charities objectives
Canterbury City Council
-
160,728
Macmillan Grant
-
211,389
Money and Mental Health Service
-
21,380
Other
-
3,639
Kent County Council
-
-
Streynsham Trust
-
1,000
Colyer-Fergusson Charitable Trust
-
11,494
Philip and Connie Phillips Foundation
-
7,500
Herne Bay Philanthropic Society
-
2,000
Awards for All
-
-
David Family
-
-
Cost of Living Grant
-
15,000
Energy Grant
-
21,775
-
455,905
Fundraising
Donations - Dean & Chapter
-
-
Donations - general
6,050
-
Concert
715
-
6,765
-
Other incoming resources
Rents received
8,562
-
HMRC Employment Allowance
5,000
-
Miscellaneous income
519
-
Bank interest
519
-
14,600
-
Total incoming resources
21,365
455,905
EXPENDITURE
Charitable activities
Wages
-
333,592
Social security
-
24,946
Insurance
-
3,449
Light and heat
-
4,206
Telephone
-
8,604
Postage and stationery
-
6,016
Cleaning and sundries
-
6,674
Travelling
-
1,167
Computer expenses
-
17,324
Equipment expenses
-
7,489
Citizens Advice
-
3,686
CHAC re CCC
-
57,862
Repairs & renewals
-
3,071
Bank charges
-
90
Training
-
1,545
Staff allowances
-
941
Carried forward
-
480,662		 2024
Total
funds
£
160,728
211,389
21,380
3,639
-
1,000
11,494
7,500
2,000
-
-
15,000
21,775
455,905
-
6,050
715
6,765
8,562
5,000
519
519
14,600
477,270
333,592
24,946
3,449
4,206
8,604
6,016
6,674
1,167
17,324
7,489
3,686
57,862
3,071
90
1,545
941
480,662		 2023
Total
funds
£
160,728
187,218
11,041
3,625
8,188
-
-
-
-
3,120
5,000
-
-
378,920
1,000
4,234
-
5,234
8,660
5,000
275
106
14,041
398,195
272,674
17,734
4,172
5,009
8,250
5,326
6,933
2,525
10,959
407
4,100
57,862
4,011
182
2,790
1,118
404,052

This page does not form part of the statutory financial statements

Page 18

THE CANTERBURY DISTRICT C.A.B

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024

Unrestricted
Restricted
funds
funds
£
£
Charitable activities
Brought forward
-
480,662
Recruitment
-
226
Depreciation of tangible fixed assets
4,609
-
4,609
480,888
Support costs
Governance costs
Accountancy
-
1,600
Professional fees
-
2,532
-
4,132
Total resources expended
4,609
485,020
Net expenditure
16,756
(29,115)		 2024
Total
funds
£
480,662
226
4,609
485,497
1,600
2,532
4,132
489,629
(12,359)		 2023
Total
funds
£
404,052
900
4,127
409,079
1,474
2,020
3,494
412,573
(14,378)

This page does not form part of the statutory financial statements

Page 19