REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Audited Financial Statements |
For The Year Ended 31 March 2023 |
for |
Airdrie Citizens Advice Bureau |
(A Company Limited by Guarantee) |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Audited Financial Statements |
For The Year Ended 31 March 2023 |
for |
Airdrie Citizens Advice Bureau |
(A Company Limited by Guarantee) |
Airdrie Citizens Advice Bureau |
Contents of the Financial Statements |
For The Year Ended 31 March 2023 |
Page |
Report of the Trustees | 1 | to | 8 |
Report of the Independent Auditors | 9 | to | 12 |
Statement of Financial Activities | 13 |
Statement of Financial Position | 14 |
Statement of Cash Flows | 15 |
Notes to the Statement of Cash Flows | 16 |
Notes to the Financial Statements | 17 | to | 28 |
Airdrie Citizens Advice Bureau (Registered number: SC157177) |
Report of the Trustees |
For The Year Ended 31 March 2023 |
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 31 March 2023. 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 Bureau’s objective is to ensure that individuals within Airdrie and surrounding areas do not suffer through lack of knowledge of their rights and responsibilities or of the services available, or through an inability to express their needs effectively. The Bureau achieves these through provision of free, confidential, impartial and independent advice and information for the benefit of the local community. Equally the Bureau aims to exercise a responsible influence on the development of social policies and services, both locally and nationally. |
Volunteers |
The organisation receives help and support in the form of voluntary assistance in advising the public and administering the charity. The value of this help was estimated to be 6,000 hours per annum worth £90,400 in the financial year ending 31st March 2023. This costing includes the time freely given by Volunteer Advisors, Trustees and the additional unpaid hours worked by management and staff. |
Airdrie Citizens Advice Bureau (Registered number: SC157177) |
Report of the Trustees |
For The Year Ended 31 March 2023 |
STRATEGIC REPORT |
Achievement and performance |
Charitable activities |
Achievements and Performance |
With the pandemic and Covid 19 situation easing, the bureau has attempted to normalise operations. In the reporting financial year, the bureau assisted 3400 clients who presented with over 10,100 enquiries and 27,700 issues. The scope of enquiries covers a wide-ranging spread of subject matters with welfare benefits remaining the highest number of enquires followed by utilities, debt, charitable support and legal proceedings. |
The charity assisted local communities to improve financial circumstances by helping service users access their entitlement to welfare benefits, other grants/financial assistance and negotiate debt write off. Achieving a confirmed client financial gain of over £2.2 million. |
Main Charitable Activities and operations during the year: |
Partnership and Networking |
The bureau works in collaboration and enjoys partnership relations with a number of statutory and voluntary organisations. Our close relationship with fellow bureaux in North Lanarkshire allows delivery of specialist, local support throughout the local authority area. |
Social Policy and Campaigns |
Social policy work is about identifying problems and then influencing and changing the policies that are causing them, for the benefit of both existing and future clients. Airdrie CAB continues to raise social policy issues - supported by evidence to influence local and national policies. The bureau continues to participate in national campaigns, such as Big Energy Saving Winter and the cost of living crisis. |
Service Delivery and Developments |
Changes to Welfare Reform and economic constraints continue to impact our communities. Bureau services are responsive to meet the emerging needs of often the most vulnerable. A regular analysis is undertaken and our services are adapted to ensure we are able to reach those who are most in need of our advice and support. |
Through strategic planning and the securing of external funding, the bureau continues to provide specialist services that complement the core generalist advice service. |
Citizens Advice Scotland Welfare Reform |
The welfare reform service ensures that individuals impacted by the reforms are supported and receive advice to minimise the impact of change. This support can be advice on entitlements, completing applications for financial assistance and challenging decisions. |
The welfare reform service was funded until September 2022. A new amalgamated service (Money Talk Plus) including The Money Talk Team, Welfare Reform Mitigation Fund and Welfare Reform commenced in October 2022. |
National Lottery Befriending Project |
Funded by National Lottery Improving Lives, this service (which was previously an extension of the bureau's tribunal unit), was established to provide a befriending service to those suffering from isolation and loneliness due to disability and/or poor mental health. |
Covid-19 resulted in the service operating remotely, but simply having someone to talk to was a boon, especially in difficult times. The bureau managed to secure ongoing funding for this project until August 2023. |
NHS Mental Health Project (Monklands Hospital) |
This service gives patients and out-patients with mental health issues access to advice; often when they are at their most vulnerable. The bureau provides advice and assistance via telephone and email - primarily on income maximisation and form filling. |
Pension Wise |
Pension Wise is free, impartial and backed by the government. Airdrie bureau is responsible for delivering the service across the network of bureaux in North Lanarkshire. The service is in partnership with the Money & Pensions Service. |
Guidance is offered on pension options, tailored to an individual's circumstances. Funding for this project has been extended until September 2024. |
Airdrie Citizens Advice Bureau (Registered number: SC157177) |
Report of the Trustees |
For The Year Ended 31 March 2023 |
EU Advice Project (Scottish Government) |
CAS received funding from the Scottish Government to help EU, EEA, and Swiss citizens apply to remain in the UK after it left the European Union. The project supported the most vulnerable groups to complete the UK Government's Settlement Scheme (EUSS) application form. OISC (Office of the Immigration Services Commissioner) (Level 1) advice was provided via a national telephone helpline. Funding for this project continued until March 2023. |
EU Advice Project (Home Office) |
This was a consortium bid with three other bureaux across the west of Scotland with Airdrie CAB acting as the lead to provide face to face advice to help EU, EEA, and Swiss citizens apply to remain in the UK after it left the European Union. As the bureaux were able to demonstrate consistent demand, the project funding was extended to March 2023. |
North Lanarkshire Community Legal Service (SLAB) |
North Lanarkshire Community Legal Service (NLCLS) is a project funded by the Scottish Legal Aid Board and managed by Airdrie Citizens Advice Bureau, in partnership with Motherwell and Wishaw CAB. |
The objective of the project is to provide a point of access to people in North Lanarkshire for advice and assistance with legal issues. Primarily, the service exists to prevent homelessness by intervening in situations where clients are facing the repossession of their homes by lenders or eviction from their tenancies. |
The simple procedure adviser provides specialist advice and assistance to those pursuing and defending simplified procedure claims in the Sheriff Court. |
AB Charitable Trust |
Funds were secured from the AB Charitable trust to provide legal services to Monklands Womens Aid. |
Parent Partnership Project (Covey Befriending) |
The Parent Partnership Project is a partnership between the bureau and Covey's family support team. It delivers holistic person-centred support to families referred from educational establishments. The project is a wrap-around service where the families can be helped by CAB with advice on money matters. |
The Patient Advice and Support Service |
The service was managed by Airdrie CAB and delivered by the network of nine Lanarkshire bureaux, it is available to anyone who uses the NHS, providing advice and support to patients, their carers and families to raise concerns or complaints about the NHS. |
North Lanarkshire Tribunal Unit |
Airdrie Citizens Advice Bureau has provided representation for clients challenging social security decisions for many years. The majority of appeals are against decisions around sickness and disability benefits. Successful appeals give appellants funds that they are entitled to, with the additional monies helping to improve their lives; continuation funding was secured until March 2023. |
North Lanarkshire Housing Project (Private Rented Sector North Lanarkshire) |
The bureau secured funding (until March 2023) from Safe Deposit Scotland to advise clients and landlords across the private rented sector; to those in properties which did not meet the tolerable standard. The service was able to advise on eviction processes with the aim of reducing unlawful evictions and homelessness. |
Voluntary Action North Lanarkshire (Action Beyond Courage) |
Funding was obtained from Voluntary Action North Lanarkshire and the AB Charitable Trust |
to provide the Action Beyond Courage (ABC) project. Airdrie CAB works collaboratively with partner organisations to provide services in a community setting, offering holistic advice which has proven to reduce stress levels and enhance good mental health and wellbeing. |
North Lanarkshire Debt Advice Service Debt Advice Programme |
Initially as a pilot, the five bureaux in North Lanarkshire launched a multi-channel, collective approach for debt advice. The initial funding for this project ended in March 2021, but the service model continued under extra funding until June 2022. Due to funding received from the Robertson Trust and CAS, Airdrie Bureau was able to deliver debt advice locally. |
Airdrie Citizens Advice Bureau (Registered number: SC157177) |
Report of the Trustees |
For The Year Ended 31 March 2023 |
Energy Advice - Safe and Warm (SGN) |
The Safe and Warm Advice Service aims to ensure more people are advised on how to use energy safely and efficiently in their homes in order to help reduce their energy bills. The project also raises awareness of the dangers of carbon monoxide poisoning, by explaining how people can spot the symptoms and what to do if they are concerned. |
Community Action to Reduce Energy Spend (CARES) |
An energy project in collaboration with Motherwell and Wishaw CAB, funded by Energy Redress, provided information and assistance on all aspects of energy consumption within the home. |
The aims of the service were to reduce fuel poverty by making energy consumers "energy aware" and to assist those experiencing problems with their utility provider make informed decisions, control their budgets and avoid fuel poverty. |
Universal Credit Help to Claim |
Help to Claim aims to support people who are making their initial application for Universal Credit (UC). The service is free to anyone who needs it and is delivered by the CAB network across Scotland. |
The support is tailored to the individual claimant. It is available face-to-face, over the phone and online through webchat. The delivery of this service remained in place until March 2023. |
Money Talk Team & Money Talk Plus |
The Money Talk Team help to ensure individuals are receiving all the money they're entitled to. Launched in November 2019 and ending in September 2022, the service was delivered by the Citizens Advice network in Scotland. The service was open to everyone, particularly low-income families and older people. Individuals could access personalised advice on a range of money matters. |
Following negotiations with CAS and the Scottish Government, a six-month extension was |
granted until September 2022. A new service commenced in October 2022; an amalgamation of the Money Talk Team (MTT), welfare reform/mitigation and debt advice and is called Money Talk Plus. |
Gambling Support Service |
The Gambling Support Service (GSS) delivers advice to individuals and training to community groups and frontline workers to raise awareness of when people are at risk of, or experiencing, gambling harms and also supports people in accessing specialist support and treatment services |
This project has now been extended until March 2025. |
Routes to Work |
This project commenced in February 2022 and was a collaboration between Airdrie CAB and Routes to Work. The partnership provided financial wellbeing advice to individuals attempting to get back into the world of work. Initially a six-month pilot project to August 2022, it ended in March 2023. |
Lanarkshire Community Law Centre |
Lanarkshire Community Law Centre (LCLC) offered legal advice and representation at court hearings/tribunals to bureau clients. The model of service delivery changed in 2022 with the representational aspects outsourced to the Legal Services Agency (LSA). |
Section 172(1) statement |
Principal Policies to Achieve Objectives |
The Bureau operates within the Citizens Advice Scotland Membership Standards and Quality Assurance Scheme. Under this Scheme a triennial audit of the company’s activities is carried out. The Bureau produces a Business Development Plan each three year period and this defines the activities carried out to achieve the objectives. A review of the Business Development Plan is undertaken each year following the Annual General Meeting. |
Airdrie Citizens Advice Bureau (Registered number: SC157177) |
Report of the Trustees |
For The Year Ended 31 March 2023 |
STRATEGIC REPORT |
Financial review |
Financial position |
The financial outcome of the activities for the year is set out in the statement of financial activities, and the balance sheet summarises the position at the end of the year. |
Due to the economic conditions experienced during the year, total income fell by £106,257 on last year's total. |
Despite this downturn the Charity was able to continue to make available all sources of aid and maintain its high level of service for all. The improve efficiencies experienced last year, continued in the current year and as a result, the Charity had a surplus of £137,884 for the year to 31 March 2023 (31 March 2022 - £195,733) |
At the end of the year, reserves amounted to £1,198,022 of which £67,179 were restricted and £1,130,843 unrestricted. The main assets of the charity were funds held in bank accounts which at the year-end amounted to £1,106,531, representing both restricted and unrestricted funds. |
The Charity remains financially sound with net current assets increasing from £1,060,138 to £1,198,022 at the end of the year. |
Principal funding sources |
The principal sources of funding are North Lanarkshire Council, Citizens Advice Scotland and organisations requiring services from the Bureau. |
Investment policy and objectives |
The policy of the charity is to keep sufficient assets available on deposit to meet short and medium term commitments and only to invest longer term if remaining funds are available. Currently the only source of investment income is from funds deposited with the bank. Bank interest received is included within the SOFA as investment income. |
Reserves policy |
It is the charity's aim to hold sufficient unrestricted reserves to meet a minimum of three months operating costs and other liabilities such as redundancy costs. The Board are happy that this level of reserves has been achieved. A decision was made to establish a designated fund for potential future redundancies and this fund has been maintained in the current year. |
Going concern |
As a result of the Covid 19 Pandemic, we had to quickly adapt and introduce a brand new way to deliver services and provide seamless support to local people. Through additional investment and support from funders and stakeholders we were able to put in place a number of Digital platforms which allowed us to continue to provide a consistent and high standard of service to our clients. This meant that clients were able to access our services through; web chat, email, and telephone helplines. This transition was highly successful and this new hybrid model will continue after the cessation of Covid restrictions in addition to our traditional face to face service model. |
Due to the significant rise in Cost of Living and the soaring prices of energy, we expect our services to be in more demand than ever before. |
After making appropriate enquiries, the trustees consider that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. |
Airdrie Citizens Advice Bureau (Registered number: SC157177) |
Report of the Trustees |
For The Year Ended 31 March 2023 |
STRATEGIC REPORT |
Financial and risk management objectives and policies |
Risk management |
The 2022-2024 Business Development Plan includes the financial strategy of the company to be utilised to resource the activities along with a SWOT analysis highlighting possible weaknesses and threats. From this analysis the Board have set priorities in order to maintain standards, manage risk and review quality frameworks in particular by continued compliance with Citizens Advice Scotland quarterly quality assurance reviews and frequent reviews of the charity's financial position. |
A robust financial accounting system ensures the management of finances is efficient and effective. The Board has allocated one of its members as company finance director and they monitor the accounting system along with the Chief Executive. Management accounts are presented at each meeting of the Board. An annual review of the company’s affairs is carried out and the financial strategy is adjusted to meet the requirements of the forthcoming year’s activities. An annual budget is prepared and agreed by the Board of Directors in the March preceding the new fiscal year. |
In addition the charity has formalised accounting procedures contained within a policy document and undertaken a review of governance in order to ensure that the organisation has the highest standards in place. |
Future plans |
The charity will continue to operate our core services in the next year and will enhance existing services by implementing the following: |
- Develop and implement a new business plan for period 2023- 2026 |
- Increase partnership working |
- Joint Funding Applications |
- Continue to grow and develop Multi-channel advice provision, across the Bureau, embedding new diverse |
ways of working, whilst still incorporating our unique face to face service. |
- Continue to seek funding based on trend analysis and real time data to identify future client needs and |
introduce new projects accordingly. complimenting and supporting our Generalist service. |
- We will continue to invest in ourselves enhancing the diversity of skills and expertise across the team. |
- With the creation of new projects expand numbers of paid members of staff within the core team. |
The funding secured should enable Airdrie Citizens Advice Bureau to continue to provide relevant high standard advice services to our clients. We will continue to provide valuable services through development of our existing projects and the introduction of new projects. |
The activities and results for the coming financial year are expected to be similar to those of the 2023 year end. |
New Premises |
In August 2020 we invested in new premises moving to new, modern premises centrally located in Airdrie town centre. The new facility provides our clients, staff and volunteers with a modern welcoming dynamic environment. With the increased number of interview rooms we have been able to significantly reduced waiting times to see advisers. |
The increased availability of facilities allowed us to meet the increasing demand for services and continue to provide vital in house training for advisers and volunteers by using the training room facility within the new premises. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The organisation is a company limited by guarantee, incorporated on 31st March 1995 and registered as a charity in |
November 1971. The company was established under a Memorandum of Association which established the objects |
and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1. |
Recruitment and appointment of new trustees |
The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as members of the Board of Directors. Under the requirements of the Memorandum and Articles of Association, the members of the Board are elected to serve for a period of one year after which they must be re-elected annually at the Annual General Meeting. |
Airdrie Citizens Advice Bureau (Registered number: SC157177) |
Report of the Trustees |
For The Year Ended 31 March 2023 |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Organisational structure |
The Board of Directors appoint a Chief Executive who is responsible for the day to day management and delivery of the service. A team of co-ordinators is responsible for the day to day delivery of the various projects and they are supported by advice and administration staff and volunteers. |
Members of the staff serve on various standing committees at Citizens Advice Scotland. The Chief Executive is involved with several external organisations and is also actively engaged in a number of external advisory groups with North Lanarkshire Council and other external stakeholder organisations. The Chief Executive has recently been elected as the Vice Chair of the Community Voluntary Partnership Services Group and is also a lay member of the Client Protection Fund Sub Committee with The Law Society of Scotland. |
Induction and training of new trustees |
An induction pack is provided to each new trustee on appointment and a training session is provided by the Bureau |
Manager, the Chair of the Board and the Citizens Advice Scotland Advisory Officer. The session covers:- |
* The obligations of directors |
* The operational framework of the company |
* The financial management of the company |
* The future plans and objectives |
Each new director completes a Record of Qualification/Training and a Register of Members' interests. All trustees give up their time and no trustee received remuneration or expenses. Further management committee training courses are provided by the national association. |
Key management remuneration |
Total remuneration of the key management personnel amounted to £70,901 (2022 - £112,518). |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Trustees |
Company Secretary |
|
Senior Statutory Auditor |
Airdrie Citizens Advice Bureau (Registered number: SC157177) |
Report of the Trustees |
For The Year Ended 31 March 2023 |
REFERENCE AND ADMINISTRATIVE DETAILS |
Auditors |
Chartered Accountants and Statutory Auditors |
91 Alexander Street |
Airdrie |
North Lanarkshire |
ML6 0BD |
Bankers |
Bootle |
Merseyside |
L30 4GB |
STATEMENT OF TRUSTEES' RESPONSIBILITIES |
The trustees (who are also the directors of Airdrie Citizens Advice Bureau for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". |
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to |
- | select suitable accounting policies and then apply them consistently; |
- | observe the methods and principles in the Charity SORP; |
- | make judgements and estimates that are reasonable and prudent; |
- | state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; |
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. |
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. |
In so far as the trustees are aware: |
- | there is no relevant audit information of which the charitable company's auditors are unaware; and |
- | the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. |
AUDITORS |
The auditors, Cahill Jack Associates Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting. |
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on |
Report of the Independent Auditors to the Trustees and Members of |
Airdrie Citizens Advice Bureau |
Opinion |
We have audited the financial statements of Airdrie Citizens Advice Bureau (the 'charitable company') for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. |
In our opinion the financial statements: |
- | give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; |
- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and |
- | have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006. |
Basis for opinion |
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. |
Conclusions relating to going concern |
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. |
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. |
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. |
Other information |
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. |
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. |
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. |
Opinions on other matters prescribed by the Companies Act 2006 |
In our opinion, based on the work undertaken in the course of the audit: |
- | the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and |
- | the Report of the Trustees has been prepared in accordance with applicable legal requirements. |
Report of the Independent Auditors to the Trustees and Members of |
Airdrie Citizens Advice Bureau |
Matters on which we are required to report by exception |
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees. |
We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion: |
- | adequate and proper accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or |
- | the financial statements are not in agreement with the accounting records and returns; or |
- | certain disclosures of trustees' remuneration specified by law are not made; or |
- | we have not received all the information and explanations we require for our audit. |
Responsibilities of trustees |
As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. |
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. |
Report of the Independent Auditors to the Trustees and Members of |
Airdrie Citizens Advice Bureau |
Our responsibilities for the audit of the financial statements |
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. |
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: |
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder. |
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. |
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: |
Our approach was as follows: |
We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity through communication with management and determined the most significant regulations included employment law, tax legislation, data protection laws, health and safety, food hygiene, bribery and corruption practices, fundraising regulations, the Companies Act 2006, the Charities Act 2011 and Charities SORP. |
Identified laws and regulations that were considered to have a possible direct material effect on the financial statements or the operations of the company, were communicated with the audit team who were instructed to remained alert for instances of non-compliance throughout the audit. We also ensured that the team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations. Based on the results of our risk assessment, we designed our audit procedures to identify non-compliance with these laws and regulations by questioning management and those charged with governance and corroborated by review of board minutes, HMRC correspondence and regulatory bodies. |
We also assessed the risks of material misstatement in respect of fraud through enquiries of management and those charged with governance augmented by discussions with the audit team at pre audit meetings. This included an assessment of internal controls used to mitigate risks of fraud. Audit procedures were also designed to identify the main areas of weakness and address any possible material misstatements in relation to fraud. |
Based on the results of our risk assessment we designed our audit procedures to identify non-compliance with such laws and regulations identified above by questioning management and those charged with governance and corroborated by review of board minutes, HMRC correspondence and regulatory bodies. In addition, audit procedures were also designed to identify and address material misstatements in relation to fraud. |
We also considered the risk of fraud through management override and, in response, we incorporated testing of manual journal entries into our audit approach. |
"There are inherent limitations in our audit procedures described above. The more removed those laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. |
Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the Trustees and other management and the inspection of regulatory and legal correspondence, if any. |
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion." |
Report of the Independent Auditors to the Trustees and Members of |
Airdrie Citizens Advice Bureau |
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. |
Use of our report |
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and the trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. |
for and on behalf of |
Chartered Accountants and Statutory Auditors |
Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 |
Airdrie |
North Lanarkshire |
ML6 0BD |
Airdrie Citizens Advice Bureau |
Statement of Financial Activities |
For The Year Ended 31 March 2023 |
31.3.23 | 31.3.22 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Grants donations and legacies | 2 |
Charitable activities | 4 |
Investment income | 3 |
Total |
EXPENDITURE ON |
Charitable activities | 5 |
Other |
Total |
NET INCOME/(EXPENDITURE) | ( | ) |
Transfers between funds | 15 | 172 | (172 | ) | - | - |
Net movement in funds | ( | ) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 936,678 | 123,460 | 1,060,138 | 864,405 |
TOTAL FUNDS CARRIED FORWARD | 1,060,138 |
CONTINUING OPERATIONS |
All income and expenditure has arisen from continuing activities. |
The statement of financial activities includes all gains and losses recognised in the year and also complies with the requirements for an income and expenditure account under the Companies Act 2006. |
Airdrie Citizens Advice Bureau (Registered number: SC157177) |
Statement of Financial Position |
31 March 2023 |
31.3.23 | 31.3.22 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
Notes | £ | £ | £ | £ |
CURRENT ASSETS |
Debtors | 12 |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 13 | ( | ) | ( | ) | ( | ) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 15 |
Unrestricted funds | 1,130,842 | 936,678 |
Restricted funds | 67,180 | 123,460 |
TOTAL FUNDS | 1,060,138 |
The financial statements were approved by the Board of Trustees and authorised for issue on |
Airdrie Citizens Advice Bureau |
Statement of Cash Flows |
For The Year Ended 31 March 2023 |
31.3.23 | 31.3.22 |
Notes | £ | £ |
Cash flows from operating activities |
Cash generated from operations | 1 | 14,001 | 267,366 |
Net cash provided by operating activities | 14,001 | 267,366 |
Cash flows from investing activities |
Interest received | 19,785 | 2,097 |
Net cash provided by investing activities | 19,785 | 2,097 |
Change in cash and cash equivalents in the reporting period | 33,786 | 269,463 |
Cash and cash equivalents at the beginning of the reporting period | 1,072,745 | 803,282 |
Cash and cash equivalents at the end of the reporting period | 1,106,531 | 1,072,745 |
Airdrie Citizens Advice Bureau |
Notes to the Statement of Cash Flows |
For The Year Ended 31 March 2023 |
1. | RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES |
31.3.23 | 31.3.22 |
£ | £ |
Net income for the reporting period (as per the Statement of Financial Activities) | 137,884 | 195,733 |
Adjustments for: |
Interest received | (19,785 | ) | (2,097 | ) |
(Increase)/decrease in debtors | (128,703 | ) | 22,204 |
Increase in creditors | 24,605 | 51,526 |
Net cash provided by operations | 14,001 | 267,366 |
2. | ANALYSIS OF CHANGES IN NET FUNDS |
At 1.4.22 | Cash flow | At 31.3.23 |
£ | £ | £ |
Net cash |
Cash at bank and in hand | 1,072,745 | 33,786 | 1,106,531 |
1,072,745 | 33,786 | 1,106,531 |
Total | 1,072,745 | 33,786 | 1,106,531 |
Airdrie Citizens Advice Bureau |
Notes to the Financial Statements |
For The Year Ended 31 March 2023 |
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. |
In December 2019, the disease Covid-19 caused by a coronavirus started circulating across the world and was declared a pandemic in March 2020. On 13 March 2020 the UK government advised against all nonessential travel and for individuals to stay at home. This caused a significant change to the activities with the closure of our main office and our staff needing to work remotely. As a result, we anticipated that income may fall slightly in subsequent years. However, expenditure would also decrease due to the reduced activity. It had not been necessary for the Charity to furlough any inactive staff under the Coronavirus Job Retention Scheme. All staff remained active and the Charity managed to continue providing help and services using online facilities for holding meetings and webinars. With the pandemic situation now easing, the Charity was able to return to providing all services as normal. |
The trustees also consider the charity to be a going concern given the level of resources available to the Charity and the accounts have therefore been prepared on a going concern basis. |
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. |
Critical accounting judgements and key sources of estimation uncertainty |
The preparation of financial information in compliance with FRS 102 requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. |
The directors have identified the following areas which give rise to estimation uncertainty: |
Tangible fixed assets and goodwill are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and any residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation and maintenance programmes are taken into account. |
Income and charitable funds |
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. |
Voluntary income is received by way of donations and is included in full in the statement of financial activities when received. |
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. |
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. Provisions are measured at best estimate of the amounts required to settle the obligation. |
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. |
Airdrie Citizens Advice Bureau |
Notes to the Financial Statements - continued |
For The Year Ended 31 March 2023 |
1. | ACCOUNTING POLICIES - continued |
Expenditure |
All resources expended are inclusive of irrecoverable VAT. |
Governance costs |
Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
Fixtures and fittings | - |
The company adds to the carrying amount of an item of fixed asset the cost of replacing part of such an item |
when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the company. Any carrying amount of the replaced part is written off. Repairs and maintenance are charged to |
the profit and loss during the year in which they are incurred except for any parts unused at the year end. Asset residual values, useful lives and depreciation methods of relevant assets are reviewed, and adjusted |
prospectively if appropriate. Gains and losses on disposals are determined by comparing the proceeds with |
the carrying amount and recognised in the profit and loss during the year of disposal. |
At each reporting date fixed assets and goodwill are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss. |
If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss. |
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 costs and other post-retirement benefits |
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. |
Other |
Cash and cash equivalents |
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less form the date of acquisition or opening of the deposit or similar account. |
Debtors |
Debtors are recognised at the amounts due. Prepayments are valued at the amount prepaid net of any trade discounts due. |
Airdrie Citizens Advice Bureau |
Notes to the Financial Statements - continued |
For The Year Ended 31 March 2023 |
1. | ACCOUNTING POLICIES - continued |
Other |
Financial instruments |
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. |
Creditors and Provisions |
Liabilities are recognised when there is an obligation and it is probable that a transfer of economic benefit will be required in settlement and the amount can be estimated reliably. Provisions are measured at the best estimate of amounts required to settle obligations. |
2. | GRANTS DONATIONS AND LEGACIES |
31.3.23 | 31.3.22 |
£ | £ |
Donations |
Grants |
Grants received, included in the above, are as follows: |
31.3.23 | 31.3.22 |
£ | £ |
Other grants | 187,218 | 82,095 |
3. | INVESTMENT INCOME |
31.3.23 | 31.3.22 |
£ | £ |
Deposit account interest |
4. | INCOME FROM CHARITABLE ACTIVITIES |
31.3.23 | 31.3.22 |
Activity | £ | £ |
Grants | Charitable activities | 1,025,019 | 1,251,452 |
5. | CHARITABLE ACTIVITIES COSTS |
Support |
Direct | costs (see |
Costs | note 6) | Totals |
£ | £ | £ |
Charitable activities | 742,674 | 21,803 | 764,477 |
Airdrie Citizens Advice Bureau |
Notes to the Financial Statements - continued |
For The Year Ended 31 March 2023 |
6. | SUPPORT COSTS |
Governance |
Finance | costs | Totals |
£ | £ | £ |
Charitable activities | 123 | 21,680 | 21,803 |
7. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
31.3.23 | 31.3.22 |
£ | £ |
Auditors' remuneration | 4,400 | 4,200 |
8. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. |
9. | STAFF COSTS |
31.3.23 | 31.3.22 |
£ | £ |
Wages and salaries |
Social security costs |
Other pension costs |
662,276 | 675,425 |
The average monthly number of employees during the year was as follows: |
31.3.23 | 31.3.22 |
Charitable activities | 23 | 25 |
Administration | 2 | 2 |
Airdrie Citizens Advice Bureau |
Notes to the Financial Statements - continued |
For The Year Ended 31 March 2023 |
9. | STAFF COSTS - continued |
Analysis of external staff costs paid to other CABs |
2023 | 2022 |
£ | £ |
EU Home Office | 123,404 | 177,355 |
North Lanarkshire Community Legal Service | 29,992 | 23,951 |
North Lanarkshire Tribunal Unit Project | 48,554 | 59,738 |
PASS | 55,256 | 52,343 |
257,206 | 313,386 |
10. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
funds | funds | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Grants donations and legacies |
Charitable activities |
Investment income |
Total |
EXPENDITURE ON |
Charitable activities |
Other |
Total |
NET INCOME |
Transfers between funds | 118,050 | (118,050 | ) | - |
Net movement in funds |
RECONCILIATION OF FUNDS |
Total funds brought forward | 753,401 | 111,004 | 864,405 |
TOTAL FUNDS CARRIED FORWARD | 936,678 | 123,460 | 1,060,138 |
Airdrie Citizens Advice Bureau |
Notes to the Financial Statements - continued |
For The Year Ended 31 March 2023 |
11. | TANGIBLE FIXED ASSETS |
Fixtures |
and |
fittings |
£ |
COST |
At 1 April 2022 and 31 March 2023 |
DEPRECIATION |
At 1 April 2022 and 31 March 2023 |
NET BOOK VALUE |
At 31 March 2023 |
At 31 March 2022 |
12. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.3.23 | 31.3.22 |
£ | £ |
Trade debtors |
13. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.3.23 | 31.3.22 |
£ | £ |
Social security and other taxes |
Other creditors |
Accrued expenses |
14. | LEASING AGREEMENTS |
Minimum lease payments under non-cancellable operating leases fall due as follows: |
31.3.23 | 31.3.22 |
£ | £ |
Between one and five years |
In more than five years |
Airdrie Citizens Advice Bureau |
Notes to the Financial Statements - continued |
For The Year Ended 31 March 2023 |
15. | MOVEMENT IN FUNDS |
Net | Transfers |
movement | between | At |
At 1.4.22 | in funds | funds | 31.3.23 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 686,678 | 193,992 | 172 | 880,842 |
Designated funds | 250,000 | - | - | 250,000 |
193,992 | 1,130,842 |
Restricted funds |
Citizens Advice Scotland Welfare Reform | - | 4,711 | - | 4,711 |
The National Lottery befriending Project | - | 9,499 | - | 9,499 |
NHS Lanarkshire Mental Health Project | - | 2,981 | - | 2,981 |
Pensionwise Project | - | 4,731 | - | 4,731 |
EU Advice Projects | 18,028 | (15,075 | ) | - | 2,953 |
Home Office EU Advice Project | 23,599 | (23,373 | ) | (226 | ) | - |
North Lanarkshire Community Legal Service | - | 796 | - | 796 |
A B Charitable Trust | 20,000 | (16,344 | ) | - | 3,656 |
Covey Parent Partnership | - | 3,338 | - | 3,338 |
Patient Advice and Support Service | - | 4,405 | - | 4,405 |
North Lanarkshire Tribunal Unit Project | - | (655 | ) | 655 | - |
North Lanarkshire Housing Project | 20,752 | (20,151 | ) | (601 | ) | - |
Voluntary Action | 41,081 | (37,171 | ) | - | 3,910 |
Debt Advice Programme | - | 3,174 | - | 3,174 |
Cares Project | - | 2,959 | - | 2,959 |
Universal Credit Help to Claim | - | 4,193 | - | 4,193 |
Face to Face Telephony/Money Talks | - | 4,374 | - | 4,374 |
Gambling Support | - | 4,405 | - | 4,405 |
SGN Project | - | 2,947 | - | 2,947 |
Routes to Work | - | 4,148 | - | 4,148 |
123,460 | (56,108 | ) | (172 | ) | 67,180 |
TOTAL FUNDS | 1,060,138 | 137,884 | - | 1,198,022 |
Airdrie Citizens Advice Bureau |
Notes to the Financial Statements - continued |
For The Year Ended 31 March 2023 |
15. | MOVEMENT IN FUNDS - continued |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 210,888 | (16,896 | ) | 193,992 |
Restricted funds |
Citizens Advice Scotland Welfare Reform | 19,208 | (14,497 | ) | 4,711 |
The National Lottery befriending Project | 37,934 | (28,435 | ) | 9,499 |
NHS Lanarkshire Mental Health Project | 7,500 | (4,519 | ) | 2,981 |
Pensionwise Project | 30,783 | (26,052 | ) | 4,731 |
EU Advice Projects | 23,460 | (38,535 | ) | (15,075 | ) |
Home Office EU Advice Project | 142,748 | (166,121 | ) | (23,373 | ) |
North Lanarkshire Community Legal Service | 216,672 | (215,876 | ) | 796 |
A B Charitable Trust | - | (16,344 | ) | (16,344 | ) |
Covey Parent Partnership | 26,344 | (23,006 | ) | 3,338 |
Patient Advice and Support Service | 73,827 | (69,422 | ) | 4,405 |
North Lanarkshire Tribunal Unit Project | 73,881 | (74,536 | ) | (655 | ) |
North Lanarkshire Housing Project | - | (20,151 | ) | (20,151 | ) |
Voluntary Action | 44,189 | (81,360 | ) | (37,171 | ) |
Debt Advice Programme | 25,835 | (22,661 | ) | 3,174 |
Cares Project | 35,414 | (32,455 | ) | 2,959 |
Universal Credit Help to Claim | 26,100 | (21,907 | ) | 4,193 |
Face to Face Telephony/Money Talks | 75,279 | (70,905 | ) | 4,374 |
Gambling Support | 94,909 | (90,504 | ) | 4,405 |
SGN Project | 41,271 | (38,324 | ) | 2,947 |
Routes to Work | 29,665 | (25,517 | ) | 4,148 |
1,025,019 | (1,081,127 | ) | (56,108 | ) |
TOTAL FUNDS | 1,235,907 | (1,098,023 | ) | 137,884 |
Airdrie Citizens Advice Bureau |
Notes to the Financial Statements - continued |
For The Year Ended 31 March 2023 |
15. | MOVEMENT IN FUNDS - continued |
Comparatives for movement in funds |
Net | Transfers |
movement | between | At |
At 1.4.21 | in funds | funds | 31.3.22 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 503,401 | 65,227 | 118,050 | 686,678 |
Designated funds | 250,000 | - | - | 250,000 |
753,401 | 65,227 | 118,050 | 936,678 |
Restricted funds |
Citizens Advice Scotland Welfare Reform | - | 3,171 | (3,171 | ) | - |
The National Lottery befriending Project | 7,745 | (145 | ) | (7,600 | ) | - |
NHS Lanarkshire Mental Health Project | - | 2,560 | (2,560 | ) | - |
Pensionwise Project | - | 5,944 | (5,944 | ) | - |
EU Advice Projects | 40,723 | (2,334 | ) | (20,362 | ) | 18,027 |
Home Office EU Advice Project | 22,527 | 12,336 | (11,263 | ) | 23,600 |
North Lanarkshire Community Legal Service | - | 3,421 | (3,421 | ) | - |
A B Charitable Trust | - | 20,000 | - | 20,000 |
Covey Parent Partnership | - | 5,802 | (5,802 | ) | - |
Robertson Trust - Debt Advice | - | 9,919 | (9,919 | ) | - |
Covid Preparation Funding | - | 1,648 | (1,648 | ) | - |
Patient Advice and Support Service | - | 2,445 | (2,445 | ) | - |
North Lanarkshire Tribunal Unit Project | 4,187 | 1,142 | (5,329 | ) | - |
North Lanarkshire Housing Project | 29,165 | (1,122 | ) | (7,291 | ) | 20,752 |
Voluntary Action | - | 41,081 | - | 41,081 |
Befriending Networks | - | 3,819 | (3,819 | ) | - |
Debt Advice Programme | - | 3,076 | (3,076 | ) | - |
SCAH Helpline Project | - | 5,184 | (5,184 | ) | - |
Cares Project | - | 7,094 | (7,094 | ) | - |
Universal Credit Help to Claim | 6,657 | (1,788 | ) | (4,869 | ) | - |
Face to Face Telephony/Money Talks | - | 2,258 | (2,258 | ) | - |
Gambling Support | - | 3,088 | (3,088 | ) | - |
Kickstart DWP | - | 1,907 | (1,907 | ) | - |
111,004 | 130,506 | (118,050 | ) | 123,460 |
TOTAL FUNDS | 864,405 | 195,733 | - | 1,060,138 |
Airdrie Citizens Advice Bureau |
Notes to the Financial Statements - continued |
For The Year Ended 31 March 2023 |
15. | MOVEMENT IN FUNDS - continued |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 90,712 | (25,485 | ) | 65,227 |
Restricted funds |
Citizens Advice Scotland Welfare Reform | 25,825 | (22,654 | ) | 3,171 |
The National Lottery befriending Project | 34,144 | (34,289 | ) | (145 | ) |
NHS Lanarkshire Mental Health Project | 4,500 | (1,940 | ) | 2,560 |
Pensionwise Project | 38,055 | (32,111 | ) | 5,944 |
EU Advice Projects | 139,872 | (142,206 | ) | (2,334 | ) |
Home Office EU Advice Project | 291,241 | (278,905 | ) | 12,336 |
North Lanarkshire Community Legal Service | 182,742 | (179,321 | ) | 3,421 |
A B Charitable Trust | 20,000 | - | 20,000 |
Covey Parent Partnership | 23,491 | (17,689 | ) | 5,802 |
Robertson Trust - Debt Advice | 13,500 | (3,581 | ) | 9,919 |
Covid Preparation Funding | 2,400 | (752 | ) | 1,648 |
Patient Advice and Support Service | 54,805 | (52,360 | ) | 2,445 |
North Lanarkshire Tribunal Unit Project | 98,508 | (97,366 | ) | 1,142 |
North Lanarkshire Housing Project | 26,192 | (27,314 | ) | (1,122 | ) |
Voluntary Action | 41,081 | - | 41,081 |
Befriending Networks | 10,307 | (6,488 | ) | 3,819 |
Debt Advice Programme | 56,658 | (53,582 | ) | 3,076 |
SCAH Helpline Project | 11,385 | (6,201 | ) | 5,184 |
Cares Project | 77,571 | (70,477 | ) | 7,094 |
Universal Credit Help to Claim | 41,156 | (42,944 | ) | (1,788 | ) |
Face to Face Telephony/Money Talks | 27,649 | (25,391 | ) | 2,258 |
Gambling Support | 18,900 | (15,812 | ) | 3,088 |
Kickstart DWP | 11,470 | (9,563 | ) | 1,907 |
1,251,452 | (1,120,946 | ) | 130,506 |
TOTAL FUNDS | 1,342,164 | (1,146,431 | ) | 195,733 |
Specific Fund Activities: |
Citizens Advice Scotland Welfare Reform Generalist Advice |
Grant provided to enable the charity to carry out additional work advising on Welfare Reforms. |
The National Lottery Befriending Project Generalist Advice |
Funded by The National Lottery to provide support and help for the vulnerable. |
Energy Best Deal Advice Project Energy Advice Services |
These grants, awarded by Citizens Advice Scotland (CAS), allow the charity to provide advice on energy savings. |
NHS Lanarkshire Mental Health Project Other Specialist Projects |
Funds received from NHS Lanarkshire to provide advice in Monklands Hospital mental health wards. |
Pensionwise Project Money Debt Advice |
Citizens Advice Scotland grant to allow the charity to provide pension guidance for people with defined contribution pension schemes. |
Airdrie Citizens Advice Bureau |
Notes to the Financial Statements - continued |
For The Year Ended 31 March 2023 |
15. | MOVEMENT IN FUNDS - continued |
EU Advice Projects Other Specialist Projects |
Funded by the Scottish Government. Specialist EU adviser forming part of a national team of 15 across the CAS network. Provides advice and guidance for EU Citizens |
Home Office EU Advice Project Other Specialist Projects |
Funded by the Home Office. EU Immigration Solicitor supporting CAS network EU advisers throughout Scotland for OISC level 2 and 3 immigration queries and complex case referrals. |
North Lanarkshire Community Legal Service Other Specialist Projects |
Funded by The Scottish Legal Aid Board to provide legal advice |
Covey Parent Partnership Generalist Advice |
To provide advice to families with young children dealing with a change in circumstances. |
Robertson Trust - Debt Advice Money Debt Advice |
This project funded by The Robertson Trust to assist clients with help regarding issues regarding debt management. |
Covid Preparation Funding Bureau |
Funded by Citizens Advice Scotland to help meet the additional costs involved with adapting the offices to operate during the covid pandemic. |
Patient Advice and Support Service Other Specialist Projects |
Funded by NHS Lanarkshire for the provision of an advice service to users of the NHS. |
SCVO Community Jobs Fund Generalist Advice |
Funded by the Scottish Government this scheme provides training and employment for young people within the third sector. |
North Lanarkshire Tribunal Unit Project Other Specialist Projects |
Funded by the Scottish Government Investing in the Communities Fund to continue the service with the provision of Specialist Welfare Rights advice. |
North Lanarkshire Housing Project Other Specialist Projects |
Funded by Safe Deposit Scotland Trust to help provide housing advice and guidance |
Befriending Networks - Laptops work at home |
Bureau Donation received to help cover costs for laptops to enable staff to work at home |
Debt Advice Programme Money Debt Advice |
This project was a pilot which started in January 2019 to assist clients with help regarding issues regarding debt management. |
SCAH Helpline Project |
Helplines For the provision of a helpline for people to call regarding concerns with financial problems. |
Community Action to Reduce Energy Spend (CARES) |
Energy Advice Services Funded by Energy Redress, provides information and assistance on all aspects of energy consumption within the home. |
Universal Credit Help to Claim Helplines |
Government funded, both services were introduced to provide support, advice and guidance with Universal Credit claims and help maximise income. |
Face to Face Telephony / Money Talks Helplines |
Government funded, both services were introduced to provide support, advice and guidance. |
Airdrie Citizens Advice Bureau |
Notes to the Financial Statements - continued |
For The Year Ended 31 March 2023 |
15. | MOVEMENT IN FUNDS - continued |
Gambling Support Generalist Advice |
Funded by CAS to provide support and help for victims of gambling addiction |
Financial Health Checks Money Debt Advice |
Funded by CAS to help provide financial advice and debt advice to customers |
SGN Project |
The Safe and Warm Advice Service aims to ensure more people are advised on how to use energy safely and efficiently in their homes in order to help reduce their energy bills |
Routes to Work |
The partnership provided financial well being advice to individuals attempting to get back into the world of work. |
Transfer between Funds |
During the year there were several transfers made between restricted funds to unrestricted funds for the transfer of surpluses arising from previous years which were available to be used by the Charity. |
16. | RELATED PARTY DISCLOSURES |
17. | DESIGNATED FUNDS |
In previous years the trustees made the decision to designate funds of £250,000 to meet the costs of possible redundancies from reductions in future funding levels plus additional costs for operations and lease termination in the event of closure. The balance on the Designated funds at the end of the year was maintained at £250,000. |
18. | FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES |
In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial and management statements. |