carlisle districts

Registered number: 05384148Charity number: 1111024

CARLISLE AND EDEN DISTRICTS CITIZENS ADVICE BUREAU

(A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2020



CONTENTS

Reference and administrative details of the company, its Trustees and advisers

Trustees' report

Independent examiner's report

Statement of financial activities

Balance sheet

Notes to the financial statements

Page

2-10

12

13

14-28



REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERSFOR THE YEAR ENDED 31 MARCH 2020

Trustees Andrew John Setters, ChairMarguerite Robinson (resigned 28 May 2020)Bob Peckford (resigned 20 April 2020)David RawsthornPamela Birks (resigned 22 July 2019)Jacqueline Nicol

Cllr Lisa Margaret Brown (appointed 23 July 2019)Archie Spence, Vice ChairDawn Lewis-Dalby (resigned 27 May 2020)Jake Simon Laurie (appointed 28 May 2020)Katharine BlueHannah Corinne Mason (appointed 28 May 2020)Cllr David ShepherdMike Taylor

Company registerednumber 05384148

Charity registerednumber 1111024

Registered office 4th Floor Broadacre HouseLowther StreetCarlisleCumbriaCA3 SDA

Company secretary

Accountants

Andrew Auld

Armstrong Watson Audit LimitedChartered AccountantsFairview HouseVictoria PlaceCarlisleCumbriaCA1 1HP

Bankers Clydesdale Bank Pic82 English StreetCarlisleCumbriaCA3 8HP

Cumberland Building SocietyCumberland HouseCastle StreetCarlisleCA3 8RX

Page 1



TRUSTEES' REPORTFOR THE YEAR ENDED 31 MARCH 2020

The Trustees present their annual report together with the financial statements of the company for the year 1

April 2019 to 31 March 2020. The Annual report serves the purposes of both a Trustees' report and a directors'report under company law. The Trustees confirm that the Annual report and financial statements of thecharitable company comply with the current statutory requirements, the requirements of the charitable company'sgoverning document and the provisions of the Statement of Recommended Practice (SORP) applicable tocharities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK andRepublic of Ireland (FRS102) (effective 1 January 2019),

Since the company qualifies as small under section 382 of the Companies Act 2006, the Strategic reportrequired of medium and large companies under the Companies Act 2006 (Strategic Report and Directors'Report) Regulations 2013 has been omitted.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Statutory Information

Carlisle and Eden District Citizens Advice Bureau became an incorporated body and commenced operations on1st April 2006.

Carlisle and Eden District Citizens Advice Bureau merged with Eden District Citizens Advice Bureau to formCarlisle and Eden Districts Citizens Advice Bureau on 1st July 2012, at which date the assets and liabilities ofEden District Citizens Advice Bureau were acquired by the newly named organisation.

Governing Document

Carlisle and Eden Districts Citizens Advice Bureau is a registered charity and a company limited by guarantee.Carlisle and Eden Districts Citizens Advice Bureau is also known and referred to as Citizens Advice Carlisle andEden (CAGE). The maximum liability of each member is limited to E1. CAGE is governed by its Memorandumand Articles of Association as amended in 2012.

Recruitment, Appointment of Trustees

Trustees, who are also Directors of the company, are elected from the local community and must either reside orwork in North Cumbria. A sub-committee, made up of Trustees, the Company Secretary and chaired by theChair is established to oversee the elections process for board appointments. Recommendations are then madeto the Trustee Board who then have the final decision. A separate process agreed by the Trustee Board isfollowed for the election of the Chair. The majority of trustees are members of the public. The only exceptionbeing that Carlisle City Council may nominate two members to serve on the Trustee Board. No other persons orbodies external to the charity were entitled to appoint persons to the Trustee Board.

Trustee Induction and Training

Trustees are recruited periodically through targeted as weil as non-specific advertising and new trustees arebriefed on their legal obligations under charity and company law, the content of the Memorandum and Articles ofAssociation, the committee and decision-making processes, the business plan and recent financial performanceof the charity. They also meet key employees and other trustees. Trustees are encouraged to attend appropriateexternal training events where these will facilitate the understanding of their role.

Page 2



TRUSTEES' REPORT (CONTINUED)FOR THE YEAR ENDED 31 MARCH 2020

STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

Organisational Structure

CAGE is governed by its Trustee Board which is responsible for setting the strategic direction of the organisationand the policy of the charity. The Trustees carry the ultimate responsibility for the conduct of CAGE and forensuring that the charity satisfies its legal and contractual obligations. Trustees meet as a minimum quarterlyand delegate the day-to-day operation of the organisation to senior management. The Trustee Board isindependent from management. A register of members' interests is maintained at the registered office, and isavailable to the public.

Related Parties

CAGE is a member of Citizens Advice, the operating name of the National Association of Citizens AdviceBureaux, which provides a framework for standards of advice and casework management as well as monitoringperformance against these standards. Operating policies are independently determined by the Trustee Board ofCAGE in order to fulfil its charitable objects and comply with the national membership requirements.

The charity also co-operates and liaises with a number of other advisory services, local charities and localauthority departments on behalf of clients.

Major Risks

CAGE has worked on a Corporate Risk Management exercise. A risk management strategy and risk registerwere agreed by the Trustee Board. The Trustees recognise that any major risks to which the charity is exposedneed to be reviewed and systems put in place to mitigate those risks. To that end CAGE is continuallymonitoring and managing its risk, reviewing the corporate risk register and ensuring action plans are in place tomitigate its key risks.

Included in external risks is that of the loss of funding. The effects of this have been minimised by theprocedures in place, which have resulted in funding being secured from a variety of sources. The charitycontinues to seek to diversify its funding sources. Internal risks are minimised by the implementation ofprocedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all

operational aspects of the charitable company. These procedures are periodically reviewed to ensure that theystill meet the needs of the charity.

Page 3




Achievements and performance

Objects

The charity's objects are to promote any charitable purpose for the benefit of the community in Carlisle & EdenDistricts, by the advancement of education, the protection and preservation of health and the relief of poverty,sickness and distress.

Aims, Objectives, Strategies and Activities for the Year

CAGE provides free, independent, confidential and impartial advice to everyone on their rights andresponsibilities. It values diversity, promotes equality and challenges discrimination.

The service aims:~ To provide the advice people need for the problems they face.~ To improve the policies and practices that affect people's lives.

In addition to the continuing provision of high-quality advisory services to the local community the primaryobjectives for the year were to maintain the service provision and to continue the specialist debt advisory servicestaffed by appropriately qualified personnel.

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. The annual review seeks to examine our achievementsand outcome, . Together with the success of individual key projects and the benefits that have been born fromthem. In carrying out the review we are ensuring that that our aims, objectives and activities are in line with ourstated purpose.

To obtain the necessary funding to provide these services applications were made to various local and nationalproviders of community finance. Advertisements and/or articles were placed in the local press for advisory staffboth as paid employees and volunteers, induction and training being provided to the extent that necessaryknowledge and skills were not pre-existing.

In November 2019 the organisation successfully passed the new Citizens Advice Leadership Self Assessmentindependent audit.

HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT

Our main activities and who we tiy to help are described below. All our charitable activities focus on providing theadvice people need for the problems they face and are undertaken specifically to provide public benefit. TheBoard of Trustees have had due regard to the Charity Commission guidance on public benefit and havecomplied with the duty in section 4 of the Charities Act 2011.

Page 4




Achievements and performance (continued)

ACHIEVEMENTS AND PERFORMANCE

Advice and Information Services

The main areas of charitable activity are:~ The provision of general advice and information services~ The provision of specialist advice and casework services in the debt and welfare benefits categories of socialwelfare law, and~ The provision of specialist advice on energy matters.

Throughout the year we have continued to offer Advice and Information in the following ways:

~ Face to face drop in at two centres, Carlisle & Penrith —during the year we have been open 5 days a weekacross the two sites as well as an evening session. An initial assessment takes place ensuring that clients aredealt with in the most appropriate way, urgent issues are responded to and clients are not turned away.~ Advice Line —participation is continuing as part of a national telephone service. The line is covered on a rotabasis between the hours of 10.00am and 4.00pm from Monday to Friday. Outside of these times there is anautomated advice service 24 hours a day.~ Full advice —General and specialist advice through our team of trained advisers and paid staff.~ Information and Self Help.~ A successful advice surgery at Gateway for Women, Carlisle provided by the service every week, for thebenefit of vulnerable or disadvantaged women.~ Successful advice surgeries at JobCentres in Carlisle and Eden, Appleby Library and Kirkby Stephen LocalLinks provided by the service fortnightly and monthly respectively, for the benefit of people within the welfarebenefit system and/or from rural areas.

In addition to general advice, the following specialist services are provided:

~Specialist debt advice funded by the Money Advice Service and Cumbria County Council.~Specialist welfare benefits advice funded by Macmillan Cancer Support for working with people affected bycancer.~Specialist advice and assistance on all matters up until the date of first payment of Universal Credit.~Specialist advice and support on energy matters.

Advisory services were provided through face-to-face consultations, telephone, email, home visits, outreachservices and letters.

From the middle of March 2020 CAGE moved from being a predominantly office-based, face-to-face service toone in which telephone and email were the main delivery channels and workers were equipped to work fromhome.

Page 5





Contribution of Volunteers and Paid Staff

The charity success could not have been achieved without the hard work and dedication of volunteers and staff.The Trustee Board and senior management team recognise the tremendous contribution made by the charity'svolunteers in advising the public and administering the service without which the service could not operate.Throughout 2019/20 the service employed 19 paid workers (10 FTEs) (2018/19 19 paid workers, 10 FTEs), and56 volunteers (2018/19: 56 volunteers) together delivering some 8 (2018/19: 8) projects, including the coreservice as well as acting as Trustees and Directors of the Charity.

Volunteers represent the indispensable core of the service for without them, there would not be a Citizens Adviceservice. The volunteers contribute, on average, 380 hours per week (2018/19: 380). This may be expressed asan annualised value of 8345,913 (2018/19: f339,131). However, their value is inadequately expressed in

monetary terms. Indeed, volunteers bring many skills to the service and very often the experience gained helpsindividuals return to full employment.

CAGE are working hard to review our approach to attracting and keeping volunteers, including consideringdifferent roles and levels of commitment requirements.

Who used and benefited from our services7

During the reporting year 4438 unique clients (4,121 2018/1 9) benefited from the services of CAGE dealing with15,951 issues (16,109 2018/19). We support people on any issue that they may face however our most commonenquiry area is welfare benefits and tax credits (including Universal Credit) which makes up a total of 47'%%d of theissues we have supported on.

The service assisted in the recovery of f2, 508,751 (2018/19: K1,966,947) for its clients, primarily throughincome maximisation.

Clients continue to present with multiple problems and on average clients are presenting with over 3 issueseach.

We continued to prioritise appointments for the more vulnerable members of society.

CAGE managed projects in this year-~ Macmillan - advising people affected by cancer (based at the Cumberland Infirmary) funded by MacmillanCancer Support.~ Money Advice Service —advising people on debt issues.~ Money Advice (funded by Cumbria County Council) —advising people on financial management and debtissues.~ Connect —Big Lottery project advising people with mental health issues.~ Energy Advice Project - advising people and training front-line workers on energy matters.~ Help To Claim- assisting people up to first payment of Universal Credit.

Debt is a major problem in the district. CAGE continues to lead the way in providing quality money advice in

Carlisle, with caseworkers who are qualified as Debt Relief Order Intermediaries. With the Welfare Reformchanges and the roll-out of Universal Credit we have noticed an increase in benefit enquiries in this year andexpect this to continue. Universal Credit amounted to over 14'%%d of all issues dealt with in this period and thisfigure will increase (up from 8.5'%%d in the previous year). Whilst demand for debt decreased from March 2020(due to the various Government responses to the pandemic —e.g. no Council Tax recovery).

CAGE are a member of the National Citizens Advice Telephone Adviceline Service. This allows clients to speakto a Citizens Advice worker based in one of two national centres should the local office be too busy to answer thecall.

Page 6





The Research & Campaign Group continues to organise local campaigns and uses its connections with the localmedia to raise awareness of injustices, or the availability of different benefits, grants and services or generally topromote the service. A weekly advice column appears in the local newspaper and gives the group a usefulplafform on which to raise awareness of social policy issues affecting people locally.

Factors Affecting the Achievement of Objectives

Maintaining sufficient funding to continue delivering the service remains a continual challenge. We are makingsure that we invest in fundraising and continue to diversify our approach to ensure we are delivering the mostcost effective service we possibly can. This isn't about simply cutting costs, it is about delivering a service thatgenuinely meets clients' needs to make us as cost effective as possible.

The complexity of the issues that clients are facing, and the additional challenges that clients are experiencing,places additional demands on the service. The support networks that were previously in place for people arechanging and we are asked to offer support that falls outside the remit of direct advice. Where people arevulnerable, it is essential that we offer support in a person centred way and whilst necessary this can beresource intensive.

The availability of funding in the charity sector continued to be difficult during the period. The charity is focusedon providing added value to its funders from a base of sound financial management and ensuring that ourservices remain relevant to the strategic objectives of stakeholders at local and national level.

The charity is working hard to deliver a cost-effective service that genuinely meets the needs of our clients. Theimpact of the Covid-19 pandemic began to take effect towards the end of the period, and we took immediatesteps to maintain our services in the new and extremely challenging environment. Both the nature of the advicesought by clients and the sources of potential funding began to change significantly from this point and will

demand much attention in the coming year.

Financial review

Investment Policy

As required in its Memorandum, paragraph 4.17, in furtherance of its objects, and for no other purposes, theCompany has the power to invest or deposit funds in any lawful manner (but to invest only after obtainingprofessional advice and having regard to the suitability of investments and the need for diversification).

Page 7




Reserves policy

Carlisle & Eden Districts Citizens Advice Bureau is required to ensure that free monies are available in eachfinancial year to meet any reasonable foreseeable contingency. CAGE will maintain a projection of income for atleast 3 years ahead and will ensure that this continues to be derived from as wide a variety of sources possible.They will take all necessary steps to ensure that at no time within this period would it be possible for thecessation of one or more funding streams to present so serious a challenge to the future of the organisation thatit could not be managed so as to continue to provide a best value advice service.

In reviewing the potential costs that could arise should a significant reduction in income be incurred the Trusteeshave determined that 'free' reserves of equal to 4 to 8 months normal operating expenditure should bemaintained. Based on the current accounts that equates to 8152,000 to 8305,000. The organisation currentlyholds F419,725 in reserves. All this is 'free', known as unrestricted.

Unrestricted reserves therefore exceed the top of the range for reserves. This is because the Trustees have built

up designated additional reserves to support a move to new premises. This move took place in March 2018 andthe Trustees used some of the designated Property reserves for refurbishment costs. It was also deemedprudent to retain the unused part of this reserve to cover continuing premises costs.

Principal Funding Sources

The Trustees extend their gratitude to Carlisle City Council and Eden District Council who continued to supportthe core operating capacity of the charity. Additionally project-specific funding was received from the MoneyAdvice Service and Cumbria County Council in support of the debt advisory work; from the Big Lottery in respectof money advice and benefit work with people with mental health issues; from Citizens Advice nationally forenergy advice and support AND for helping people to claim Universal Credit and from Macmillan Cancer Supportfor the service for people affected by cancer.

The charity did not have any borrowings from either providers of funding or other sources at the balance sheetdate.

Going Concern

After making further appropriate enquiries, the Trustees have a reasonable expectation that the company hasadequate resources to continue in operational existence for the foreseeable future. For this reason, theycontinue to adopt the going concern basis in preparing the financial statements.

Page 8




Future Plans

Developing a sustainable service that meets the needs of our clients remains a priority of the Trustee Board for2020/21. The charity will build on the work completed in the previous financial year to develop diversified fundingstreams to increase our sustainability and enable us to build a diverse service that is responsive to client needs.

The charity will continue to work to ensure that it delivers a cost-effective service, meaning that we are not onlyoffering value for money to our existing funders but that we have a viable offer, whilst never compromising on thehigh quality service that our clients expect and deserve.

Carlisle and Eden Districts Citizens Advice Bureau aims to continually improve access to its service.

Continued funding has been obtained to provide energy advice to customers, including assistance to switchsupplier to one with lower tariffs.

The Property Group considered and implemented improvements to the Penrith office and are now engaged withEden District Council in discussions around possible co-location to another site in Penrith.

The Covid-19 pandemic presents challenges to the service which CAGE will meet by:~ Employing support staff and technology to enable staff and volunteers to work remotely,~ Reviewing our service delivery and moving away from face-to-face and towards telephone and digital services(embracing webchat and video-advice), and~ Reallocating resources to where need is greatest at any particular time (i.e. initially away from debt and towardsemployment advice),~ Exploring other opportunities to meet additional demand, e.g. signing up to National overflow schemes fortelephone, webchat and email channels,~ Securing sufficient funding to enable all of the above to happen.

Page 9




Statement of Trustees' responsibilities

The Trustees (who are also the directors of the company for the purposes of company law) are responsible forpreparing the Trustees' report and the financial statements in accordance with applicable law and UnitedKingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law,the Trustees must not approve the financial statements unless they are satisfied that they give a true snd fairview of the state of affairs of the company and of its incoming resources and application of resources, includingits income and expenditure, for that period. In preparing these financial statements, the Trustees are requiredto:

select suitable accounting policies and then apply them consistently;observe the methods and principles of the Charities SORP (FRS 102);make judgments and accounting estimates that are reasonable and prudent;state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to anymaterial departures disclosed and explained in the financial statements;prepare the financial statements on the going concern basis unless it is inappropriate to presume that thecompany will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explainthe company's transactions and disclose with reasonable accuracy at any time the financial position of thecompany and enable them to ensure that the gnancial statements comply with the Companies Act 2006. Theyare also responsible for safeguarding the assets of the company and hence for taking reasonable steps for theprevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Andrew John Setters(Chair of Trustqps)Date: (r $ ~/~j

Page 10



INDEPENDENT EXAMINER'S REPORTFOR THE YEAR ENDED 31 MARCH 2020

Independent examiner's report to the Trustees of Carlisle and Eden Districts Citizens AdviceBureau ('the company')

I report to the charity Trustees on my examination of the accounts of the company for the year ended 31 March2020.

Responsibilities and basis of report

As the Trustees of the company (and its directors for the purposes of company law) you are responsible for thepreparation 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 the2006 Act and are eligible for independent examination, I report in respect of my examination of the company'saccounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examinationI have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company's gross income exceeded E250,000 your examiner must be a member of a body listed in

section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a memberof Association of Chartered Certified Accountants, 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 theexamination giving me cause to believe:

accounting records were not kept in respect of the company as required by section 386 of the 2006 Act;or'

the accounts do not accord with those records; or

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

the accounts have not been prepared in accordance with the methods and principles of the Statement ofRecommended Practice for accounting and reporting by charities [applicable to charities preparing theiraccounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ofIreland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to whichattention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

This report is made solely to the company's Trustees, as a body, in accordance with Part 4 of the Charities(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the company'sTrustees those matters I am required to state to them in an Independent examiner's report and for no otherpurpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than thecompany and the company's Trustees as a body, for my work or for this report.

Sg d:

Karen Rae

Dated: Ee~ '2az. t

FCCA

ARMSTRONG WATSON AUDIT LIMITEDChartered AccountantsCarlisle

Page 11



STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)FOR THE YEAR ENDED 31 MARCH 2020

Income from:

Donations and legacies

Charitable activities

Other trading activities

Investments

Unrestrictedfunds

2020Note K

2 71,0693 90,558

4 9,7155 4,221

Restrictedfunds

2020K

6,000

258,927

Totalfunds

2020K

77,069349,485

9,7154,221

Totalfunds2019

113,067

339,252

5, 798

1,507

Total income

Expenditure on:Charitable activities 6 187,969 269,459 457,428 483,836

175,563 264,927 440,490 459, 624

Total expenditure 187,969 269,459 457,428 483,836

Net movement in funds

Reconciliation of funds:Total funds brought forward

Net movement in funds

427,340

(12,406)4,532 431,872 456,084

(4,532) (16,938) (24,212)

(12,406) (4,532) (16,938) (24,212)

Total funds carried forward 414,934 414,934 431,872

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 14 to 28 form part of these financial statements.

Page 12


(A company limited by guarantee)REGISTERED NUMBER: 05384148

BALANCE SHEETAS AT 31 MARCH 2020

Tangible assets

Note

10

20206

20195

Current assets

Debtors

Investments

Cash at bank and in hand

1112

32,15357,561

359,951

49,281

54,655336,599

Creditors: amounts falling due within oneyear

Net current assets

Total net assets

13

449,665

(34,731)

414,934

414,934

440, 535

(8,683)

431,872

431,872

Charity funds

Restricted funds

Unrestricted funds

1515 414,934

4, 532427,340

Total funds 414,934 431,872

The company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance withsection 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect toaccounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject tothe small companies regime.

The fl I I cata were approved and authodised for issue by the Trustees and signed on their behalf by:

Andrew John Setters

'-"'"'hr-'The notes on pages 14 to 26 form part of these financial statements.

Page 13



NOTES TO THE FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 MARCH 2020

Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102)-Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitiespreparing their accounts in accordance with the Financial Reporting Standard applicable in the UKand Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standardapplicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Carlisle and Eden Districts Citizens Advice Bureau meets the definition of a public benefit entity underFRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unlessotherwise stated in the relevant accounting policy.

1.2 Company status

The company is a company limited by guarantee. The members of the company are the Trusteesnamed on page 1. In the event of the company being wound up, the liability in respect of theguarantee is limited to 61 per member of the company.

1.3 Income

All income is recognised once the company has entitlement to the income, it is probable that theincome will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance ofincome received for specific purposes but not expended during the period is shown in the relevantfunds on the Balance sheet. Where income is received in advance of entitlement of receipt, itsrecognition is deferred and included in creditors as deferred income. Where entitlement occursbefore income is received, the income is accrued.

Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical tomeasure this reliably, in which case the cost of the item to the donor should be used. The gain isrecognised as income from donations and a corresponding amount is included in the appropriatefixed asset class and depreciated over the useful economic life in accordance with the company'saccounting policies.

On receipt, donated professional services and facilities are recognised on the basis of the value ofthe gift to the company which is the amount it would have been willing to pay to obtain services orfacilities of equivalent economic benefit on the open market; a corresponding amount is thenrecognised in expenditure in the period of receipt.

Income tax recoverable in relation to investment income is recognised at the time the investmentincome is receivable.

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Accounting policies (continued)

1.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefitto a third party, it is probable that a transfer of economic benefits will be required in settlement andthe amount of the obligation can be measured reliably. Expenditure is classified by activity. The costsof each activity are made up of the total of direct costs and shared costs, including support costsinvolved in undertaking each activity. Direct costs attributable to a single activity are allocated directlyto that activity. Shared costs which contribute to more than one activity and support costs which arenot attributable to a single activity are apportioned between those activities on a basis consistent withthe use of resources. Central staff costs are allocated on the basis of time spent, and depreciationcharges allocated on the portion of the asset's use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further thecompany's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1.5 Going Concern

The Trustees assess annually whether the use of the going concern basis for the preparation of thefinancial statements is appropriate, and consider any material uncertainties that exist relating toevents and conditions that may cast significant doubt on the ability of the charity to continue as agoing concern.

I

The Trustees have made this assessment and have considered the impact of COVID-19 on theoperations and finances for a period 12 months from the date of approval of these financialstatements. The Trustees conclude that the charity has adequate resources to continue in

operational existence for the foreseeable future and therefore continue to adopt the going concernbasis.

1.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measuredreliably by the company; this is normally upon notification of the interest paid or payable by theinstitution with whom the funds are deposited.

1.7 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangiblefixed assets are measured at cost less accumulated depreciation and any accumulated impairmentlosses. All costs incurred to bring a tangible fixed asset into its intended working condition should beincluded in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual valueover their estimated useful lives, .

Depreciation is provided on the following bases:

Office equipmentComputer equipment

- 20% - 33% straight line- 33% straight line

Page 15



NOTES TO THE FINANCIAL STATENIENTSFOR THE YEAR ENDED 31 MARCH 2020

Accounting policies (continued)

1.8 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at theirtransaction cost and subsequently measured at fair value at the Balance sheet date, unless the valuecannot be measured reliably in which case it is measured at cost less impairment. Investment gainsand losses, whether realised or unrealised, are combined and presented as 'Gains/(Losses) oninvestments' in the Statement of financial activities.

1.9 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered,Prepayments are valued at the amount prepaid net of any trade discounts due.

1.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturityof three months or less from the date of acquisition or opening of the deposit or similar account.

1.11 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a pastevent, it is probable that a transfer of economic benefit will be required in settlement, and the amountof the settlement can be estimated reliably.

Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt orthe amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Wherethe effect of the time value of money is material, the provision is based on the present value of thoseamounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. Theunwinding of the discount is recognised in the Statement of financial activities as a finance cost.

1.12 Operating leases

Rentals paid under operating leases are charged to the Statement of financial activities on a straightline basis over the lease term.

1.13 Pensions

The company operates a defined contribution pension scheme and the pension charge representsthe amounts payable by the company to the fund in respect of the year.

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1. Accounting policies (continued)

1.14 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in

furtherance of the general objectives of the company and which have not been designated for otherpurposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particularpurposes. The aim and use of each designated fund is set out in the notes to the financialstatements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed bydonors or which have been raised by the company for particular purposes. The costs of raising andadministering such funds are charged against the specific fund. The aim and use of each restrictedfund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Income from donations and legacies

Unrestrictedfunds

2020K

Restrictedfunds

2020K

Totalfunds

2020K

Totalfunds2019

fDonations

Grants

2,31968,750 6,000

2,31974,750

363112,704

Total 2020 71,069 6,000 77,069 113,067

Total 2019 86,403 26, 664 'l13,067

3. Income from charitable activities

Unrestricted Restrictedfunds funds2020 2020

K K

Totalfunds

2020K

Totalfunds2019

Citizens Advice Carlisle & Eden Services 90,558 258,927 349,485 339,252

Total 2020 90,558 258,927 349,485 339,252

Total 2019 89,581 249, 671 339,252

Page 17




CITIZENS ADVICE CARLISLE & EDEN SERVICES

CAB/Macmillan

Cumbria County Council Money Advice

Money Advice Service Debt Advice Project (MASDAP)

Citizens Advice Help Io Claim (Universal Credit)

Carlisle Eden Mind - Help Through Crisis

Energy Advice Project

Other grants

20208

68,19890,558

100,731

44,890

19,344

25,764

2019f

68,30689,581

101,08327,488

21,794

30,500500

349,485 339,252

4. Income from other trading activities

Income from fundraising events

Unrestrictedfunds2020

8

Totalfunds

2020E

Totalfunds2019

5

Sundry income 9,715 9,715 5, 798

Total 2020 9,715 9,715 5, 798

Total 2019 5,798 5, 798

Page 18




5. Investment income


5

Totalfunds

20202

Totalfunds2019

Investment income - local cash

Investment income - bank interest receivable 4,221 4,221

1,507

Total 2020 4,221 4,221 1,507

Total 2019 1,507 1,507

6. Analysis of expenditure on charitable activities

Summary by fund type

Unrestrictedfunds

2020

Restrictedfunds2020

5

Totalfunds

20206

Totalfunds2019

Citizens advice services 187,969 269,459 457,428 483,836

Total 2020 187,969 269,459 457,428 483,836

Total 2019 205,079 278, 757 483,836

Page 19




7. Analysis of expenditure by activities

Activitiesundertaken

directly2020

E

Supportcosts2020

K

Totalfunds

2020f

Totalfunds2019

Citizens advice services 451,297 6,131 457,428 483,836

Total 2020 451,297 6,131 457,428 483,836

Total 2019 480,393 3,443 483,836

Analysis of direct costs

Citizensadvice

services2020

K

Totalfunds

2020E

Totalfunds2019

Staff costs

Depreciation

Rent and rates

Heat and light

Insurance

Telephone

Staff expenses and training

Books and publications

Repairs and maintenance

Postage and stationery

Computer costs

Sundry expenses

Bank charges

352,393

30,698

2,833

1,347

5,271

23,094

8,502

1,059

4,951

2,672

18,265

12

352,393

30,898

2,8331,347

5,271

23,094

8,502

1,059

4,951

2,672

18,26512

363,074

4, 761

25,534

4,020

2,034

9,664

28,9567, 780

8, 750

6,0988, 778

10,924

20

Total 2020 451,297 451,297 480,393

Total 2019 480, 393 480,393

Page 20




7. Analysis of expenditure by activities (continued)

Analysis of support costs

Citizensadvice

services2020

E

Totalfunds

2020E

Totalfunds2019

Accountancy and examination feesLegal fees

2,891

3,2402,891

3,2403,443

Total 2020 6,131 6,131 3,443

Total 2019 3,443 3,443

8. Staff costs

Wages and salaries

Social security costsContribution to defined contribution pension schemes

20206

310,408

20,020

21,965

2019E

315,37123,89523,808

352,393 363,074

The average number of persons employed by the company during the year was as follows:

Advice and information staff

Administrative staff

Management staff

2020No.

1162

2019No.

1162

19

No employee received remuneration amounting to more than F60,000 in either year.

Remuneration and benefits received by key management personnel during the year amounted to 276,787(2019 - F76,465).

Page 21




9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2019- fNIL).

During the year ended 31 March 2020, no Trustee expenses have been incurred (2019 - f12 - onetrustee).

10. Tangible fixed assets

Officeequipment

fComputer

equipment fTotal

fCost or valuation

At 1 April 2019

At 31 March 2020

49,520 59,305 108,825

49,520 59,305 108,825

Depreciation

At 1 April 2019 49,520 59,305 108,825

At 31 March 2020 49,520 59,305 108,825

Net book value

At 31 March 2020

At 31 March 2019

11. Debtors

2020 2019f f

Due within one yearOther debtors

Prepayments and accrued income

Grants receivable 32,153

52

13,284

35,945

32,153 40,281

Page 22




12. Current asset investments

Deposit account

2020f

57,561

2019f

54, 655

13. Creditors: Amounts falling due within one year

Other taxation and social security

Pension fund loan payable

Other creditors

Accruals and deferred income

2020f

11,454

1,942

4,33916,996

2019

2,341

6,322

34,731 8,663

14. Financial instruments

2020f

2019f

Financial assetsFinancial assets measured at fair value through income and expenditure 417,512 391,254

Financial assets measured at fair value through income and expenditure are comprised of current assetinvestments and cash at bank.

Page 23




15. Statement of funds

Statement of funds - current year

Balance atBalance at 1 31 March

April 2019 Income Expenditure 20205 5 5 5

Unrestricted funds

Designated funds

Property fund 136,760 (12,067) 124,693

General funds

General Funds - all funds 290,580 175,563 (175,902) 290,241

Total Unrestricted funds 427,340 175,563 (187,969) 414,934

Restricted funds

CAB/Macmillan Service

MAS - DAP

Connect

Energy Advice Project

Help to Claim

CCF Flood

UC Training grant

Council Energy funding

1,847

1332,552

68,198100,731

19,344

25,764

44,890

6,000

(68,198)(100,731)(19,344)

(27,611)(44,890)

(133)(2,552)

(6,000)

4,532 264,927 (269,459)

Total of funds 431,872 440,490 (457,428) 414,934

Page 24




15. Statement of funds (continued)

Statement of funds - prior year

Balance at1 April 2018

8

Balance at31 March

Income Expenditure 20198

Unrestricted funds

Designated funds

Property fund 154,376 3,352 (20,968) 136,760

Generalfunds

General Funds - all funds 294, 754 179,937 (184,111) 290,580

Total Unrestricted funds 449,130 183,289 (205,079) 427, 340

Restricted funds

CAB/Macmillan Service

MAS - DAP

CCC Housing, Advice & Guidance

Carlisle Eden Mind - Help Through CrisisFund

CCF Flood Advice

Energy Best Deal Extra

Citizens Advice Broadband Grant

Hadfield Trust Grant re UC Training

Citizens Advice Help to Claim

1,448

2,437133

2,936

68,306101,08326, 664

21,794

30,500500

27,488

(68,306)(101,083)

(28, 112)

(24, 231)

(28, 653)

(500)

(2,936)

(24,936)

133

1,847

2,552

6,954 276,335 (278,757) 4,532

Total of funds 456, 084 459,624 (483,836) 431,872

Page 25




15. Statement of funds (continued)

CAB/Macmillian AdviceAdvising people affected by cancer (based at the Cumberland Infirmary).

NIAS - DAPThis is a project funded by the Money Advice Service to provide debt advice via a range of channels. Thefunds are used to employ caseworkers although work done by volunteers (supervised by the paidcaseworkers) can count towards the targets.

CCC Housing, Advice and GuidanceA project funded by Cumbria County Council to advise people on low level housing matters.

CONNECT (formerly Carlisle Eden Mind: Help Through Crisis)This is a fund provided by the Big Lottery Fund through the Help Through Crisis Fund and is run in

partnership with Carlisle and Eden Mind Limited, Cumbria Law Centre. The 'Connect Project' will giveadvice to people suffering mental health problems or those experiencing a mental health crisis.

CCF Flood AdviceThis was a project in the year funded by Cumbria Community Foundation so that Carlisle and EdenDistricts Citizen Advice Bureau could advise and represent people affected by Storm Desmond whichcaused a large amount of damage to the area in December 2015.

Citizens Advice Help to Claim (Universal Credit)This is an advice service provided to people about Universal Credit matters up to the date they receivetheir first payment.

Energy Advice ProjectThis project is part-funder by Big Energy Savings Week, Big Energy Savings Network and the EnergyAdvice Project to provide advice and support to people on energy matters. This can involve challengingenergy debts, checking and switching tariffs and registering for Priority Services.

Council Energy FundingThis is funding provided by Carlisle District Council to cover utility costs of Carlisle and Eden DistrictCitizens Advice Bureau.

DESIGNATED FUNDS

PropertyThe Trustees in recent years built up designated funds to support a move to new premises. This movetook place in March 2018 and the Trustees used some of the designated property reserves forrefurbishment costs. It was also deemed prudent to maintain reserves to cover continuing premisescosts.

Page 26




16. Summary of funds

Summary of funds - current year

Designated funds

General funds

Restricted funds

Balance at 1

April 20198

136,760

290,580

4,532

Income ExpenditureK

(12,067)175,563 (175,902)264,927 (269,459)

Balance at31 March

20206

124,693290,241

431,872 440,490 (457,428) 414,934

Summary of funds - prior year

Designated funds

General funds

Restricted funds

Ba/ance at1 April 2018

6

154,376294, 754

8, 954

Income Expenditure

3,352 (20,968)179,937 (184,111)276,335 (278, 757)

Balance at31 March

2019

136,780

290,580

4,532

456,084 459,624 (483,836) 431,872

17, Analysis of net assets between funds

Analysis of net assets between funds - current period

Current assetsCreditors due within one year

Unrestrictedfunds

20206

449,665

(34,731)

Totalfunds

20208

449,665

(34,731)

Total 414,934 414,934

Page 27




17. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior period


f

Restrictedfunds2019

Totalfunds2019

Current assetsCreditors due within one year

436,003

(8,663)4,532 440, 535

(8,663)

Total 427,340 4,532 431,872

18. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are heldseparately from those of the charity in an independently administered fund. The pension cost chargerepresents contributions payable by the charity to the fund and amounted to 621,965 (2019 - f23,808).Contributions totalling E1,942 (2019 - ANIL) were payable to the fund at the balance sheet date and areincluded in creditors.

19. Operating lease commitments

At 31 March 2020 the company had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

Not later than 1 year

Later than 1 year and not later than 5 years

20206

26,505

37,120

2019

25,605

59,392

63,625 84,997

Page 28

carlisle districts

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