Calderdale Citizens Advice Bureau - Charities report - 20.2

REGISTERED COMPANY NUMBER: 03434602 (England and Wales)

REGISTERED CHARITY NUMBER: 1065417

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2020

for

CALDERDALE CITIZENS ADVICE BUREAU

TRADING AS

CITIZENS ADVICE CALDERDALE

Page

Report of the Trustees

1

to

11

Independent Examiner's Report

12

Statement of Financial Activities

13

Balance Sheet

14

to

15

Cash Flow Statement

16

Notes to the Cash Flow Statement

17

Notes to the Financial Statements

18

to

29

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 2020. 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 per its Memorandum and Articles of Association, dated 4 October 2012, are stated as "to

promote any charitable purpose for the public benefit by the advancement of education, the protection and

preservation of health and the relief of poverty, sickness and distress in particular, but without limitation, for the

benefit of the community in Calderdale and surrounding areas."

The charity achieves these objectives by the provision of free advice and information to the community of Calderdale.

By the provision of local Citizens Advice offices, outreach services located in community buildings, a telephone advice

line, email service, access to online information and specialist level advice in welfare, benefits and debt.

Public benefit

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when

reviewing our aims and objectives and in planning our future activities.

Volunteers

Citizens Advice Calderdale is heavily reliant on the activities of numerous volunteers, the value of which has not been

quantified for the purpose of these accounts.

ACHIEVEMENT AND PERFORMANCE

Our Year in Review

Citizens Advice Calderdale has had another successful year providing a support and advice service to the people of

Calderdale. We have delivered our contracted services to our Primary funder Calderdale Council and to all our other

funders. In so doing we have helped around 10,500 people with over 27,649 issues. The year has been both rewarding

as we have delivered new services and challenging, particularly towards the end of the year in response to the

Covid-19 pandemic. During March 2020, we saw a 25% increase in the number of clients seeking support via our

telephone Advice Line. Our staff, as ever, rose to the challenge in trying to support those clients whilst moving to

home working in line with Government advice. This meant that we were unable to deliver some of our traditional face

to face services and we had to adapt processes so we could use telephony and digital channels to assure much needed

advice and support for our clients.

During the year we have: -

-

Delivered our contracted services, monitored our performance and reported to Calderdale Council and other external funders as required

-

Provided face to face generalist advice at Customer First, Horton Street, Halifax, Ovenden Foodbank, Queens Road Neighbourhood Centre, Elland and Todmorden Health Centre

-

Provided Telephone Advice and E-Mail services for Calderdale residents

-

Worked with national Citizens Advice in providing "Help to Claim" services via face to face, telephony, e-mail and webchat channels.

-

Provided a face to face specialist Debt Advice service for Calderdale residents

-

Provided a specialist Benefit Appeal service for Calderdale residents

-

Provided free training sessions for front-line workers across Yorkshire & Humber in relation to harm related gambling

-

Made referrals to other advice and support providers as appropriate

Enhancements to Services

We continually review our Generalist services to ensure they remain accessible for clients and deliver the services

they need. In addition to this, when we are successful in attaining additional funding, we review how we deploy our

team members, so that we can deliver new services whilst assuring stability for existing services. This year has been no

exception as we responded to new funding streams and made enhancements to existing client offers.

The Help to Claim service commenced on 1st April 2019 and prior to that, we had to undertake a significant

restructure of the Generalist Services team to ensure that we could support clients in line with the grant agreement.

This service provides advice and digital support to clients in making a claim for Universal Credit and provided an

opportunity to relocate our generalist face to face advice service to Customer First in Halifax town centre, which is a

one stop shop for Calderdale residents.

Our outreach services are really important in ensuring that clients unable to attend our main drop-in services or take

advantage of telephony and digital channels, are still able to get the advice and support that they need. Outreach

provision is very much dictated by our ability to access additional funding. We were able to introduce an opportunity

for clients using the Ovenden Foodbank to access our services due to additional funding provided by Community

Foundation for Calderdale.

Our telephone Advice Line continues to go from strength to strength and has maintained its popularity as the first

point of call for many clients and ensures that clients are fast tracked to our caseworkers and other key partners for

continuing support.

More detailed information is provided in "Our Funding" to describe new services and the key funders who made this

possible.

It is a great credit to our team of paid staff and volunteer members that when changes to our services are made, that

they respond so professionally and provide a seamless transition for all our clients.

Our Client needs

During 2019/20, there was a high demand for services provided by Citizens Advice Calderdale. In total 10,566 and

clients with 27,649 problems and issues were assisted. For the majority of the year, the main issues people sought

support and advice for related to Welfare Benefits and Debt; with the top issues being "Personal Independence

Payments" and "Council Tax arrears". During March 2020, Welfare Benefits remained the highest enquiry area (67% of

all issues) and as the lockdown restrictions started to unfold, we saw increases in relation to Employment

("furloughing") and Health & Community Care issues. Throughout the year we continued to support clients in relation

to other advice and support issues including Discrimination, Employment, Financial Capability, Housing, Legal and

Relationships & Family.

Our Third Sector Partners

Partnership working continued to be strengthened during 2019/20, using earlier experiences and creating new links.

Key partners include Smartmove, Women's Centre, Ovenden Food Bank, St. Augustine's Centre, Halifax Central

Initiative, Halifax Opportunities Trust and Healthy Minds to name a few.

Our Team

We are fortunate to have a strong team of professional, skilled and dedicated paid staff and volunteers who

enthusiastically meet our ongoing challenges. In particular they have maintained a continuity of service to our clients

despite the uncertainties presented by funding reduction, service changes and in responding to the Covid-19

pandemic. There is no doubt that we would not be able to provide the service that we do without our volunteer

colleagues who undertake functions including advisors, trustees, campaigners and administrators.

Leadership is vital to any team, our Chief Executive, Caroline Jones has been with us now for nearly 3 years and she is

supported by our board of Trustees and chair Roger Moore.

Our Funding

Primary funding

Just under half of our funding is provided by Calderdale Metropolitan Borough Council as a three-year grant

agreement, extended for a further year until March 2021; to provide advice & information services in Calderdale. The

agreement recognises our unique and specialist skills and our ability to deliver a high level and professional service.

Within the agreement, we are required to deliver a prescribed level of client support and to provide regular returns to

CMBC. Whilst this funding provides an essential foundation for our work it cannot meet all the needs of Calderdale

citizens and for those with some particular or complex needs, we need to turn to other funding sources.

Specifically Funded Projects

Money Advice Service Debt Advice Project (MASDAP)

This funding allows us to provide face to face service for Money Advice and specialist debt advice to those in need of

help throughout Calderdale. It has been extended until March 2021.

Help to Claim

This funding is provided to deliver advice and support in making a claim for Universal Credit. This is undertaken by

working with other local Citizens Advice and the national service. It has been extended until March 2021.

Improving Lives (Henry Smith Charity)

This funding is provided to deliver a benefit appeals service for vulnerable clients across Calderdale. The funding is for

a three-year period and commenced in January 2019.

Gambling Support Service (Gamble Aware)

In March 2019, we introduced a new service to deliver training for frontline workers across the Yorkshire & Humber

region. This service is funded by GambleAware and we were successful in being one of the 12 Citizens Advice delivery

hubs. This funding is for two years.

Families in Crisis

This funding is provided by Community Foundation for Calderdale and Calderdale MBC and is a three-year project

which ended on 31st March 2020. We received a proportion of continuation funding which together a contribution

from our reserves means the project will now end on 31st March 2021.The dedicated caseworker assists clients who

are working with the Family Intervention Team and are extremely vulnerable due to social and economic deprivation

Elland service

Community Foundation for Calderdale and Calderdale MBC provided funding to deliver a drop-in service for Elland

residents, with a focus on asylum seekers and refugees. This funding ended on 30th November 2019.

Todmorden War Memorial Trust

We deliver Welfare Benefits advice to the more vulnerable residents of Todmorden using this funding stream. This

project is reviewed on an annual basis. At October 2019, we received continuation funding at 50% of the previous

amount and we had to reduce our service provision accordingly.

Abraham Ormerod Trust

This funding provided an additional day each week so that we could deliver Welfare Benefits advice to vulnerable

residents of Todmorden and ends on 30th April 2020.

Ovenden Foodbank Drop in

This funding provides a drop-in service for Ovenden residents and commenced in October 2019. It is funded by

Community Foundation for Calderdale and should have ended in September 2020. This service will be reintroduced as

soon as we can in line with Covid-19 safeguarding measures and extended to reflect the 12 month grant.

We provide additional caseworker services for clients within this programme as and when required on a spot purchase

basis. This funding opportunity is reviewed on a quarterly basis by the programme manager.

Energy Best Deal

Citizens Advice provided an opportunity to bid for funding during the latter half of 2019/20 and we were successful in

being able to deploy two Energy Champions to provide training and advice within the borough. A defined number of

people were provided with knowledge to enhance their understanding of energy related matters so that they could

be warm at an affordable cost. This funding ended on 31st March 2020.

#iwill

This funding allowed us to engage with young people with a view to increasing social action amongst 16-20-year olds.

This funding should have ended on 31st May 2020 and was temporarily suspended due to Covid-19 lockdown

restrictions. This project will commence as soon as we can engage with young people in line with Covid-19

safeguarding measures.

West Yorkshire NPG

This project provides energy advice and referral to Priority Services Registers for clients and we work in partnership

with Leeds Citizens Advice as the primary.

Research and Campaigns

A key aim of our work is to improve the policies and practices that affect peoples' lives through the provision of

feedback to local and national government about the experiences of our clients. This feedback assists our national

body to generate evidence on which they can lobby government to effect change and adapt policies and practices.

During the 2019/20 fiscal year, we concentrated on the impact of Universal Credit on local residents and conducted

research in relation to "Stop the Knock" which related to the use of bailiffs in recovering council tax arrears.

FINANCIAL REVIEW

Financial position

The charity has had incoming resources during the year of £674,357 (2019 : £508,784) and has expended £615,489

(2019: £489,086), leaving a surplus for the year of £58,868 (2019 : £19,698).

The unrestricted reserves of the charity are £284,564 (2019 : £227,864) at the end of the year. The restricted fund

balances stands at £623 (2019 : £1,545 deficit).

Investment policy and objectives

We invest a proportion of our current funds (usually a minimum of £50,000) in a high interest COIF Charities

Investment Fund.

The amount invested at 31 March 2020 was £178,000 (2019 : £178,000).

Reserves policy

The charity aims to have unrestricted reserves equivalent to at least 3 months operating expenditure, calculated as

£153,319. This is to cover the costs to the charity should funding streams end or be significantly reduced.

The current "free" reserves, in excess of the policy, are calculated as:

£

Total Funds at 31.3.20

285,187

Less : Restricted funds

(623

)

Less : Funds required to cover budget deficit 2020/21

(23,839

)

Less : Funds to cover 3 months operating costs

(153,319

)

Less : Funds to cover continuation of Families in Crisis project

(10,000

)

Less : Funds to cover redundancy costs

(40,000

)

Less : Funds to cover lease commitments

(19,749

)

Less : Funds to cover dilapidations on leased property

(7,000

)

Less : Replacement TAL phone system

(15,000

)

Less : Upgrade of computer monitors to enable video advice

(5,370

)

Less : H&S equipment for Covid 19 protection (including new reception desk & screen)

(7,000

)

"Free" Reserves

3,287

FUTURE PLANS

Over the years Citizens Advice Calderdale has attained a pre-eminent position for providing free, independent,

confidential and impartial advice to everyone on their rights and responsibilities. Our aim is to maintain that position

as the number one advice agency in Calderdale.

To do this we will aim to give people the knowledge and confidence they need to find their way forward, whoever

they are and whatever their problem.

We will continue to improve the policies and practices that affect people's lives and value diversity, promote equality

and challenge discrimination.

In line with other charitable bodies and members of the community and voluntary sector, we recognise that

significant changes lie ahead so that we will have to continue to provide an effective, efficient and improving service

to our clients in the context of reduced funding opportunities. Advice demand is still growing as a result of welfare

reform (Universal Credit), insecure employment, poverty, inadequate housing and tensions within local communities.

This position has been made significantly worse with the onset of the Covid-19 pandemic which is predicted to lead to

high numbers of people losing their jobs, higher levels of problem debt and increasing strain on relationships.

Our strategic objectives take account of these challenges and our priorities include:

-

Ensure that the services offered are available to people who are suffering multiple disadvantage including social isolation and health related issues

-

Continuous development of the channels of access for clients using face to face, telephone and digital means

-

Strengthening our role as Equality Champion

-

Reinforcing our role in representing clients and campaigning for change

-

Securing the future of our services by ensuring that Citizens Advice Calderdale remains financially viable with staffing, premises and equipment to meet the demands of our clients whilst seeking to reduce our impact on the environment. This also includes governance by Trustee Board, continued professionalism of staff and good IT infrastructure

-

Increase volunteer base including trustees to better reflect the local community

-

Ensure that Citizens Advice Calderdale remains competitive and provides value for money. This will involve the attainment of increased funding and continuous development of staff skills

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity as a limited company is governed by its Memorandum and Articles of Association, dated 16 September

1997, and amended 19 January 1998 and further amended on 4 October 2012.

Recruitment and appointment of new trustees

As set out in the Articles of Association the first Trustees shall be those persons notified to Companies House as the

first directors of the Charity. Trustees are not required to retire by rotation and remain as Trustees until they resign.

There shall be a minimum number of three Trustees and a maximum number of fifteen Trustees.

The Charity wishes its Trustee Board to be representative of the local communities it serves, as well as containing the

range of skills necessary to provide leadership and good governance. To that end the Charity advertises to fill any

vacancies on the Board from time to time and Trustees are selected through an open recruitment process.

Organisational structure

The charity is managed and overseen by our Trustee Board.

The charity re-branded itself and now operates under the trading name of Citizens Advice Calderdale.

Citizens Advice Calderdale is governed by the Trustee Board which is responsible for setting the strategic direction of

the organisation and the policies of the charity. The Trustees carry the ultimate responsibility for the conduct of the

organisation and for ensuring that it satisfies its legal and contractual obligations. Full Trustee Board meetings are

held six times each year. Day to day operation of the organisation is delegated to the Chief Executive and her senior

management team.

Induction and training of new trustees

New trustees are provided with an induction pack containing information about the Charity, the work it carries out

and the national Citizens Advice network. Induction meetings are held by the Chair of the Trustee Board and the Chief

Executive, covering:

-

The role and obligations of trustees

-

Governing documents

-

The Charity's aims and objectives

-

The membership requirements of Citizens Advice

-

The Charity's financial position and income sources

-

Future plans and objectives

Trustees are also invited to attend training and conferences run by Citizens Advice at regional and national levels.

Key management remuneration

Our trustee board takes recommendations, on an annual basis, for any across the board cost of living pay increases.

As a guide we reflect on local authority and national Citizens Advice pay scales. In addition, if any member of staff is

seen as having "gone beyond the normal expectation" in terms of performance then their line manager may place a

recommendation to the trustee board for an additional payment.

Related parties and Wider network

Citizens Advice Calderdale is a member of Citizens Advice, the operating name of the National Association of Citizens

Advice Offices, which provides a framework for standards of advice and casework management as well as monitoring

progress against these standards.

Citizens Advice Calderdale adheres to the principles of the national network.

Risk management

The Trustees have reviewed the major risks and implemented various procedures to manage those risks as follows:

Regular meetings, clear reporting and defined policies in all aspects of the organisation's work serve to help minimise

exposure to risk.

Meetings and procedures include: monthly reconciliation of income and expenditure accounts, regular meetings

between the Chief Executive and the Finance Manager and detailed reports to the Trustee Board membership - these

reports to the Trustee Board contain written and verbal presentations and explanations and are submitted to the full

Trustee Board.

Full and detailed quarterly monitoring reports on our activities and expenditure are submitted and presented to our

main funder, Calderdale Council. In addition, we provide regular detailed reports on our other projects to funders as

appropriate i.e. to Money Advice Service, Community Foundation for Calderdale Todmorden War Memorial Trust etc.

The Trustees remain mindful of the need to deliver services in line with our ongoing contract with Calderdale Council

and we endeavour to deliver a proactive and professional service in this respect. We deliver a comprehensive service

to our Local Authority and ensure that we continue to meet the KPl's and reporting criteria as required by the terms

of our contract with them.

In addition, we provide assistance to the Local Authority in terms of information, projects and liaison. Citizens Advice

Calderdale's relationship with the Local Authority continues to be managed on an ongoing basis with regular meetings

and communications between the Chief Executive and appropriate departments. As such the Chief Executive is a

member of a number of standing committees and groups which deliver output on behalf of the Local Authority. These

include the Anti-Poverty Steering Group, Equalities Forum, , Disability Calderdale Partnership, Inclusive Economy

Partnership and Calderdale Hate Crime Partnership (the Chief Executive is the Chair of this group)

We aim to provide full support to the Local Authority on appropriate issues whilst maintaining our independence in

relation to social action and influence.

The main ongoing risks that are faced by Citizens Advice Calderdale are as follows:

Demand for Advice: Demand for our assistance continues to be a significant driver of our risk analysis. The numbers

of enquiries through traditional routes remain fairly constant but we recognise that there is an ongoing and increasing

demand for advice through other sources. We continue to investigate alternative ways of providing access to advice

including use of Skype/Facetime and webchat. By developing such options, we are able to use our limited resources to

provide advice to the more vulnerable or those with more complicated problems/ issues.

Sustainable funding: The uncertain economic climate and continuing public sector pressures pose significant risks to

Citizens Advice Calderdale. The Local Authority advice and information services for 2017/20 was significantly reduced

compared to previous years which led to the service re-structure. We will continue to attempt to diversify our funding

from other sources as part of our current and longer-term planning. We continue to look for best value in our

budgeting and to work as efficiently as possible. The result of the EU referendum and economic uncertainty:

particularly in light of the Covid 19 pandemic, will present some, as yet unknown risks to potential funding in the

future.

Data Protection: We continue to hold a significant amount of confidential information relating to all our clients and

the activity we carry out on their behalf. We monitor for compliance with legal requirements and all paid staff and

volunteers take part in Information Assurance training on an annual basis. New or increased risks are assessed as and

when they are identified and appropriate actions are taken to mitigate these. This includes policies to ensure the

health and safety of our staff team and clients.

The impact of Covid-19

In response to the Covid-19 pandemic we reviewed our risk register and updated it to reflect the impact on our

organisation in relation to:

-

Health & safety of staff and clients

-

Temporary suspension of Face to Face services

-

Funding implications in relation all our projects and services

-

Availability of equipment to allow staff to provide effective services

-

Loss of staff due to contraction of Covid-19

-

Reduction in volunteering capacity

-

Responding to high demands for services once lockdown restrictions are lifted and anticipated high levels of redundancies are forthcoming

Within this assessment we did record some medium risks even after we had deployed mitigating actions. Much of this

was linked to the uncertainty surrounding the post lock down environment and the "new normality" we would be

working within.

Following the temporary suspension of our face-to-face service, we have been able to effectively adapt the delivery of

our services to telephone, email and webchat. We are also in the process of launching a new video appointment

service for clients. This has enabled us to support the residents of Calderdale throughout lockdown with no reduction

in client figures and our current funders are satisfied that we are able to deliver on our existing contracts.

Although this period has presented difficulties and barriers to overcome, it has also allowed us to test new ways of

working and provide an evidence base to support our future considerations in terms of supporting clients.

Statement of Internal Controls

The local Citizens Advice trustee board oversee the information security of all personal information of our clients,

staff, funders and strategic partners that is processed. The local Citizens Advice hold joint responsibility for client data

that is held in our case management system, with the national Citizens Advice Service. An information assurance

management team exists to ensure the confidentiality, integrity and availability of all personal and sensitive data is

maintained to a level which is compliant with the requirements the General Data Protection Regulation and Data

Protection Act 2018.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03434602 (England and Wales)

Registered Charity number

1065417

Registered office

37 Harrison Road

Halifax

West Yorkshire

HX1 2AF

Trustees

Roger Moore OBE (Chair)

John Philip West (Treasurer)

Marion Simone Batten (resigned 24.4.19)

Frances Elizabeth Burns

Anne Cuthbert

Sarah Elizabeth Harris

Abdullah Sheikh (appointed 11.12.19) (resigned 21.9.20)

Donna Sidonio

Heidi Louise Wilson

Company Secretary

Caroline Margaret Jones

Independent Examiner

Riley & Co Limited

Chartered Accountants

52 St Johns Lane

Halifax

West Yorkshire

HX1 2BW

Bankers

HSBC

7 Commercial Street

Halifax

West Yorkshire

HX1 1HN

COIF Investment Management Ltd

80 Cheapside

London

EC2V 6DZ

Chief Executive Officer

Caroline Margaret Jones

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Calderdale 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).

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;

-	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.

Approved by order of the board of trustees on 26 November 2020 and signed on its behalf by:

Roger Moore OBE - Trustee

Independent examiner's report to the trustees of Calderdale Citizens Advice Bureau ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2020.

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 registered member of 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

3.	the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

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.

V J Atkinson FCA

Institute of Chartered Accountants in England and Wales

Riley & Co Limited

Chartered Accountants

52 St Johns Lane

Halifax

West Yorkshire

HX1 2BW

11 December 2020

31.3.20

31.3.19

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

6,747

360,130

366,877

199,123

Charitable activities

4

Core activities

305,910

-

305,910

305,438

Halifax Opportunities Trust - Advice Sessions

-

-

-

1,764

Ingeus Sessions

-

-

-

1,500

Investment income

3

1,070

-

1,070

950

Other income

5

448

52

500

9

Total

314,175

360,182

674,357

508,784

EXPENDITURE ON

Charitable activities

6

Core activities

257,475

-

257,475

268,847

Abraham Ormerod

-

4,566

4,566

7,758

BESN

-

8,500

8,500

4,700

Chaotic Lifestyle

-

34,061

34,061

41,568

Elland Service

-

5,981

5,981

4,220

Client grants

-

5,532

5,532

1,988

Gambling Support Service

-

42,750

42,750

4,375

Help To Claim

-

70,361

70,361

9,030

Improving Lives

-

65,000

65,000

25,820

Ingeus Sessions

-

-

-

752

I Will

-

2,075

2,075

5,179

Money Advice Service - Debt Advice Project (MASDAP)

-

103,844

103,844

101,650

Ovenden Foodbank Drop In

-

1,042

1,042

-

Smart Energy

-

-

-

4,992

Todmorden War Memorial Trust

-

4,220

4,220

8,207

West Yorkshire NPG

-

10,082

10,082

-

Total

257,475

358,014

615,489

489,086

NET INCOME

56,700

2,168

58,868

19,698

RECONCILIATION OF FUNDS

Total funds brought forward

227,864

(1,545

)

226,319

206,621

TOTAL FUNDS CARRIED FORWARD

284,564

623

285,187

226,319

31.3.20

31.3.19

Notes

£

£

FIXED ASSETS

Tangible assets

12

12,819

22,271

CURRENT ASSETS

Debtors

13

2,684

2,903

Cash at bank and in hand

298,408

239,377

301,092

242,280

CREDITORS

Amounts falling due within one year

14

(28,724

)

(38,232

)

NET CURRENT ASSETS

272,368

204,048

TOTAL ASSETS LESS CURRENT LIABILITIES

285,187

226,319

NET ASSETS

285,187

226,319

FUNDS

17

Unrestricted funds:

General fund

284,564

227,864

Restricted funds

623

(1,545

)

TOTAL FUNDS

285,187

226,319

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 26 November 2020 and were signed on its behalf by:

Roger Moore OBE - Trustee

Cash flows from operating activities

Cash generated from operations

1

60,913

52,295

Net cash provided by operating activities

60,913

52,295

Cash flows from investing activities

Purchase of tangible fixed assets

(2,952

)

(17,423

)

Sale of tangible fixed assets

-

4,854

Interest received

1,070

950

Net cash used in investing activities

(1,882

)

(11,619

)

Change in cash and cash equivalents in the reporting period

59,031

40,676

Cash and cash equivalents at the beginning of the reporting period

239,377

198,701

Cash and cash equivalents at the end of the reporting period

298,408

239,377

1.	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

31.3.20

31.3.19

£

£

Net income for the reporting period (as per the Statement of Financial Activities)

58,868

19,698

Adjustments for:

Depreciation charges

12,404

16,563

Interest received

(1,070

)

(950

)

Decrease in debtors

219

72,668

Decrease in creditors

(9,508

)

(55,684

)

Net cash provided by operations

60,913

52,295

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.19

Cash flow

At 31.3.20

£

£

£

Net cash

Cash at bank and in hand

239,377

59,031

298,408

239,377

59,031

298,408

Total

239,377

59,031

298,408