2023-03-31-accounts - Teignbridge Citizens Advice Bureaux

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Reference and Administrative Details
Trustees' Report	2to 6
Statement ofTrustees' Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet	10
Statement ofCash Flows
Notes to the Financial Statements	12to 25

					Unrestricted	Restricted	Total
				Note	fundsf	fundsf	2023f
Income and Endowments		from:
Charitable activities, donations			&legacies		145,273	397,111	542,384
Investment income					2,999		2,999
Other income					4,224	5000	9,224
Total income					152,496	402,111	554,607
Expenditure on:
Charitable activities					157,560	427,109	584,669
Total expenditure					157,560	427,109	584,669
Net income					(5,064)	(24,998)	(30,062)
Transfers between	funds				7,206	7,206
Net movement in funds					2,142	32,203	30,062
Reconciliation offunds
Total funds brought	forward				319,998	37,819	357,817
Total funds carried	forward			19	322,140	5,616	327,756
					Unrestricted	Restricted	Total
				Note	funds f	funds f	2022
Income and Endowments		from:
Charitable activities, donations			&legacies		153,467	371,678	525,145
Investment income					746		746
Other income					11,636	23,885	35,521
Total income					165,849	395,563	561,412
Expenditure on:
Charitable activities					125,338	409,466	534,804
Total expenditure					125,338	409,466	534,804
Net income					40,511	(13,903)	26,608
Transfers between	funds				4,666	4,666
Net movement in funds					35,845	9,237	26,608
Reconciliation offunds
Total funds brought	forward				284,153	47,056	331,209
Total funds carried	forward			19	319,998	37,819	357,817

					Note	2023f	2022
Fixed assets
Tangible assets					12	19,795	2,261
Current assets
Debtors					13	11,705	49,245
Investments					14	160,000	160,000
Cash at bank		and	in hand		15	198,513	193,000
						370,218	402,245
Creditors: Amounts				falling due within one year	16	62,257	46,689
Net current	assets					307,961	355,556
Net assets					20	327,756	357,817
Funds ofthe		charity:
Restricted						5,616	37,819
Unrestricted		income		funds
Unrestricted	funds					236,695	239,998
Designated	funds					85,445	80,000
Total funds					20	327,756	357,817

						2023	2022
					Note
Cash flows from operating		activities
Net cash income/(expenditure)						(30,062)	26,608
Adjustments to cash flows		from noncash		items
Depreciation					12	5,237	7,387
Accrued expenses						4,132	2,053
Working capital adjustments
Debtors					13	37,540	(37,424)
Creditors					16	5,371	4,390
(Decrease)/increase in deferred			income		17	6,067
Net cash flows from operating		activities				28,285	3,014
Cash flows from investing		activities
Purchase oftangible fixed assets					12	22,772
Net (decrease)/increase in	cash		and cash equivalents			5,513	3,014
Cash and cash equivalents	at 1		April			353,000	349,986
Cash and cash equivalents	at 31 March					358,513	353,000

3 Income from c	haritable act	ivities
			Unrestricted
			funds	Restricted	Total
			General	funds	fundsf
Donations
CATCH			9,000		9,000
Other donations			4,901		4,901
Grants
Devon County Council Core Grant			63,292		63,292
Teignbridge District Council			52,130		52,130
Action for Children				16,100	16,100
Healthwatch				15,838	15,838
Quids4Kids				48,184	48,184
Victim Support				5,141	5,141
DASWAC/ABC
Devon Carers				7,925	7,925
Fairer Charging				13,143	13,143
Heat Well for Less
Empower				12,178	12,178
MAPS				49,212	49,212
Access to Justice				143,157	143,157
Help to Claim				1,760	1,760
Multiple Sclerosis	Advocacy			14,000	14,000
Household Support Fund (TDC)
Household Support Fund (Fuel)				1,152	1,152
COVID Outbreak	Management	Fund (COMF)		10,240	10,240
Outreach			15,950		15,950
Homes for Ukraine				23,778	23,778
Awards for All				10,000	10,000
Clothworkers Guild				10,000	10,000
Trussell Trust				3,995	3,995
Mid Devon PCN				7,052	7,052
Independent Age				4,256	4,256
Total for 2023			145,273	397,111	542,384
Total for 2022			153,467	371,678	525,145

4 In	come from investments
		Unrestricted
		funds	Restricted	Total
		General	fundsf	funds
Bank	interest receivable	2,999			2,999
Total	for 2023	2,999			2,999
Total	for 2022	746			746

5 Other income
		Unrestricted
		funds	Restricted	Total
		General	funds	funds
Other income (training,	ITsupport)	4,224		4,224
Partner funds (HITS Foodbank)			5000	5000
Total for 2023		4,224	5000	9,224
Total for 2022		11,636	23,885	35,521

6 Expen	diture on charitable acti	vities by fund type
		Unrestricted
		funds	Restricted	Total
		General	funds	funds
Charitable	activities	127,622	345,034	472,656
Support Costs		29,938	82,075	112,013
Total for	2023	157,560	427,109	584,669
Total for	2022	125,338	409,466	534,804

7 Analysis ofsupport	7 Analysis ofsupport	and governance
			2023f	2022f
Staff costs			11,309	8,923
Premises			52,395	42,793
Communications and IT			17,105	13,429
General Office			7,148	5,480
Finance Costs			96	90
Governance costs			12,449	9,250
Depreciation, amortisation		and other similar
costs			5,237	7,387
Sundry expenses			191	1,175
Reference materials			6,050	4,510
Advertising and publicity			33	59
			112,013	94,990
Governance costs
				Total funds
				f.
Independent examiner fees				4,500
Examination ofthe financial statements				2,430
Trustees remuneration		and expenses		1,503
Legal 8 Consultancy	fees			4,016
Total for 2023				12„449
Total for 2022				9,250

9 Staff costs The aggregate payroll costs were as follows:
	2023	2022
Staff costs during the year were:
Wages and salaries	404,905	374,211
Social security costs	25,344	21,569
Pension costs	19,208	10,379
	449,457	406,159

2023		2022
No		No
	19		18

10	Independent	examiner's
			2023f		2022f
Examination ofthe		financial statements		2,430		1,900
Other	financial services			4,500		2,340
				6,930		4,240

12 Tangible fixed assets
	Land	and	Fixtures	and
	Buildings f		Fittings f		Equipment f		Totalf
Cost
At 1 April 2022		83,433		26,592	36,874		146,899
Additions		22,772					22,772
At 31 March 2023	106,205			26,592	36,874		169,671
Depreciation
At 1 April 2022		83,433		24,619	36,586		144,638
Charge for the year		4,554		395		288	5,237
At 31 March 2023		87,987		25,014	36,874		149,875
Net book value
At 31 March 2023		18,218		1,578			19,796
At 31 March 2022				1,973		288	2,261

13 Debtors
	2023f	2022f
Trade Debtors	7,268	38,108
Prepayments	4,437	11,137
	11,705	49,245
14 Investments
	2023f	2022f
Short-term investments	160,000	160,000

15	Cash and cash equivalents
		2023f	2022f
Cash	at bank	198,513	193,000
Short	term deposits	160,000	160,000
		358,513	353,000

16 Cre	ditors: am	ounts falling	due within one year
				2023f	2022
Trade creditors				8,022	4,452
Accruals				11,762	7,632
Deferred	income			33,125	27,058
Social security and		other taxes		6,108	6,786
Pension	creditor			542	105
Other creditors				2,698	656
				62,257	46,689
17 Deferred income
				2023	2022f
Deferred	income at 1 April 2022			27,058	34,367
Resources deferred		in the period		33,125	27,058
Amounts	released	from previous	periods	27,058	34,367
Deferred	income at year end			33,125	27,058

19 Movement o	f	Funds
								Balance at
				Balance at	Incoming	Resources		31 March
				1 April 2022	resources F	expended	Transfers f	2023
Unrestricted funds
General unrestricted		(incl outreach)		239,998	152,496	(157,560)	1,760	236,694
Designated (Innovation)				80,000				80,000
Designated (HVAC		depreciation)					5,446	5,446
				319,998	152,496	157,560	7,206	322,140
Restricted funds
Action for Children				5,684	16,100	(19,794)		1,990
Healthwatch					15,838	(15,838)
Quids4Kids				2,083	48,184	(48,742)		1,525
Victim Support					5,141	(5,141)
DASWAC/ABC
Devon Carers					7,925	(7,925)
Fairer Charging					13,143	(13,143)
Heat Well for Less
Empower				4,307	12,178	(14,385)		2,101
Debt Project (MAPS)					49,212	(49,212)
Access to Justice				25,745	143,157	(168,902)
Help to Claim					1,760		(1,760)
Multiple Sclerosis	Advocacy				14,000	(14,000)
Household Support		Fund (TDC)
Household Support		Fund (Fuel)			1,152	(1,152)
COVID Outbreak	Management		Fund
(COMF)					10,240	(10,240)
Homes for Ukraine					23,778	(23,778)
Awards for All					10,000	(10,000)
Clothworkers Guild					10,000	(4,554)	(5,446)
Trussell Trust					3,995	(3,995)
Mid Devon PCN					7,052	(7,052)
Independent Age					4,256	(4,256)
HITS Foodbank					5,000	5,000
Total restricted funds				37,819	402,111	427,109	7,206	5,616
Total funds				357,817	554,607	584,669		327,756

									Balance at
				Balance at		incoming	Resources		31 March
				1 April f	2021	resources	expended	Transfers f	2022
Unrestricted funds
General unrestricted		(incl outreach)		284,153		165,849	(125,338)	(84,666)	239,998
Designated								80,000	80,000
				284,153		165,849	125,338	4,666	319,998
Restricted funds
Action for Children					8,289	16,100	(18,705)		5,684
Healthwatch						13,158	(13,158)
Quids4Kids				6,052		48,184	(52,153)		2,083
Victim Support						5,141	(5,141)
DASWAC/ABC						8,181	(8,181)
Devon Carers						4,725	(4,725)
Fairer Charging						14,356	(14,356)
Heat Well for Less						1,265	(1,265)
Empower						8,041	(3,734)		4,307
Debt Project (MAPS)				5,589		38,438	(44,027)
Access to Justice				24,215		144,418	(142,888)		25,745
Help to Claim				2,911		29,776	(32,687)
Multiple Sclerosis	Advocacy					6,000	(6,000)
Household Support Fund (TDC)						32,674	(37,340)	4,666
Household Support Fund (Fuel)						2,284	(2,284)
COVID Outbreak	Management		Fund
(COMF)						22,822	22,822
Total restricted funds				47,056		395,563	409,466	4,666	37,819
Total funds				331,209		561,412	534,804		357,817

		Unrestricted		Total funds at
		funds	Restricted	31 March
		General f	funds	2023
Tangible	fixed assets	19,795		19,795
Current	assets	364,602	5,616	370,218
Current	liabilities	62,257		62,257
Total net assets		322,140	5,616	327,756
		Unrestricted		Total funds at
		funds	Restricted	31 March
		General	funds	2022
		f
Tangible	fixed assets	2,261		2,261
Current	assets	364,426	37,819	402,245
Current	liabilities	46,689		46,689
Total net assets		319,998	37,819	357,817

The total future minimum lease payments under non-cancellab	le operating leases are as	follows:.
	2023	2022
		R
Not later than a year	23,520	17,644
Later than one year and not later than five years	88,200	29,406
	111,720	47,050

Income from char	it	able activit	ies
				2023	2022f
Donations &grants
CATCH				9,000	5,250
Other donations				4,901	915
Devon County Council Core Grant				63,292	63,292
Teignbridge District		Council		52,130	52,130
Action for Children				16,100	16,100
Healthwatch				15,838	13,158
Quids4Kids				48,184	48,184
Victim Support				5,141	5,141
DASWAC/ABC					8,181
Devon Carers				7,925	4,725
Fairer Charging				13,143	14,356
Heat Well for Less					1,265
Empower				12,178	8,041
MAPS				49,212	38,438
Access to Justice				143,157	144,418
Help to Claim				1,760	29,776
Multiple Sclerosis	Advocacy			14,000	6,000
Household Support		Fund (TDC)			8,789
Household Support		Fund (Fuel)		1,152	2,284
COVID Outbreak	Management		Fund (COMF)	10,240	22,822
Outreach				15,950	21,880
National CA (Single		Queue)			10,000
Homes for Ukraine				23,778
Awards for All				10,000
Clothworkers Guild				10,000
Trussell Trust				3,995
Mid Devon PCN				7,052
Independent Age				4,256
				542,384	525,145
Investment Income
Bank interest				2,999	746
Other income
Partner funds (2023		- HITS foodbank; 2022 - HSF TDC)		5000	23,885
Rental income					300
Other income				4,224	11,336
				9,224	35,521
Total Income				554,607	561,412

Expenditure on charit	a	ble activities
			2023f	2022f
Activities undertaken		directly
Wages and salaries			404,905	374,211
Employers NIC			25,344	21,569
Pension costs			19,208	10,379
Other LCA adviser fees			6,761	8,592
Travel costs			6,551	158
Other interest payable	and similar charges
Other direct costs			4,886	1,020
Partner Payments			5,000	23,885
			472,656	439,814
Support Costs
Operating leases			26,356	25,258
Equipment rental			4,957	4,957
Utility expenses			4,026	3,943
Repairs &maintenance			16,269	9,644
Insurance			5,744	3,949
Sundry expenses			191	1,175
Book-keeping			5,772	3,742
Professional fees			4,016	4,201
Independent Examiner's		fee	6,930	5,048
Telephone			4,270	5,789
Printing, postage and stationery			7,148	5,480
Depreciation			5,237	7,387
Staff and training costs			5,536	5,181
Information and books			6,050	4,510
Photocopier and computer			7,878	2,683
Advertising and publicity			32	59
Trustees expenses			1,503	1,894
Bank charges			96	90
			112,013	94,990
Total expenditure			584,669	534,804
Net Income			30,062	26,608