Tonbridge & Malling Citizens Advice Bureau

Transcription

1 Company number Charity number Tonbridge & Malling Citizens Advice Bureau UNAUDITED FINANCIAL STATEMENTS for the year ended 31 March 2013

2 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2013 Contents Chairman s Report 2 Report of the Directors and Trustees 3 Independent Examiner's Report 13 Statement of Financial Activities 14 Balance Sheet 16 Notes to the Accounts 17 1

3 Chairman s Report 2013 The past year has been dominated by Partnership. Following the entry into formal partnership with the Sevenoaks & Swanley CAB, we were asked to provide support to Gravesham CAB. It was agreed that Angela would increase her responsibilities by taking up the position of Strategic Manager for Gravesham CAB as well as Tonbridge & Malling and Sevenoaks & Swanley CABx. Participating Bureaux have benefited from co-operation between the partners in training and the telephone advice service and all Partners are extremely grateful to John and Alison for their work in organising finances across the group. During the next few months the Business Plan has to be updated for the next three years and will no doubt reflect further possible collaboration. A Steering Group of Trustees and management from the three Bureaux has been formed to discuss day-to-day issues, although all decisions continue to be taken by the central Boards. Huge thanks must go to the Tonbridge & Malling CAB Staff and Volunteers, who have continued to produce excellent results. The outreach centres at Snodland, Larkfield and Kings Hill are operating very successfully. We are extremely grateful to Royal British Legion Industries at Aylesford for their assistance in opening an outreach at their premises which serves a very large community in the Parishes of Aylesford and Ditton. A further outreach has subsequently been opened at Borough Green Library, where CAB share a Gateway with T&MBC staff and also help with Library duties. Thanks must go to County Councillor Valerie Dagger for her financial contribution to set-up costs at Borough Green. The telephone service is successfully bedded in and is very well used, as can be seen from the statistics in the Directors Report. Increasing numbers of Volunteers are becoming comfortable with gateway advice over the phone but this has resulted in the more complicated and stressful cases being discussed at face-toface interviews. In spite of the difficult economic conditions, Caroline and her colleagues have again been very successful in attracting grant funding for specific projects. From April 2012 to March 2013, TMCAB hosted one of eighteen pilot Consumer Empowerment Partnerships (CEPs). The West Kent CEP acts as a local consumer champion in the area, highlighting resources available so that consumers could learn how to avoid consumer pitfalls, such as scams, and be able to seek redress if things do go wrong. We were all shocked and saddened by the sudden death of Sarah Webb. Sarah was Deputy Manager for the bureau for three years and after completing a Masters in employment law she became a specialist Employment adviser and as well as continuing supervising. She made an enormous contribution to the success of our service but more than that, she was a highly energetic, dynamic person who encouraged others to achieve results they would never have imagined possible. We all miss her. Finally, I must thank all Staff and Volunteers at the Bureau and its outreaches. When speaking with the CAB Business Manager for our area, he told me that he would have few worries if all his Bureaux were as good as Tonbridge & Malling. This does not just happen: it is a reflection of the care and effort put in by everyone concerned with T&MCAB and I am very anxious that Trustees, Angela, Rosanna and all Staff and Volunteers should be aware of the esteem in which they are held and the excellent job they are doing for the residents of Tonbridge and Malling. JILL ANDERSON 23 October

4 Report of the Directors and Trustees The Trustees, who are also Directors of the charity for the purposes of the Companies Act, submit their annual report and the financial statements for the year ended 31 March The provisions of the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities issued in 2005 have been adopted in preparing the annual report and financial statements of the charitable company. 1. REFERENCE AND ADMINISTRATIVE INFORMATION COMPANY NUMBER REGISTERED CHARITY CHAIRMAN COMPANY SECRETARY REGISTERED OFFICE BANKERS Independent Examiner Cllr Jill Anderson Michael Darbyshire 3/4 River Walk Tonbridge Kent TN9 1DT CAF BANK Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Samantha Wells Chartered Accountant Lindeyer Francis Ferguson North House 198 High Street Tonbridge Kent TN9 1BE The following people were directors/trustees of the charity on the date of approval of the report Director Role Nominated By Cllr. Jill Anderson Chairman Tonbridge & Malling Borough Council John Dutton Hon Treasurer Paul Drury Tonbridge & Malling Borough Council Sara Tozzi Peter Conway David Foster- Smith Cllr. Andy Allison Tonbridge & Malling Borough Council (Resigned ) Anthony Moore David Thornewell John O Shea Cllr Sue Murray Tonbridge & Malling Borough Council Jeffery Black (Appointed ) The directors are the company s members and also the trustees for the purpose of charity law. 3

5 2. STRUCTURE, GOVERNANCE AND MANGEMENT Governing Document Tonbridge & Malling Citizens Advice Bureau is a registered charity and a company limited by guarantee. Tonbridge and Malling Citizens Advice Bureau is also known as and referred to as Tonbridge & Malling CAB. The maximum liability of each member is limited to 1. At 31 March 2013 the company had 11 members (2012:12). Tonbridge & Malling CAB is governed by its Memorandum and Articles of Association as amended in October Tonbridge & Malling CAB was incorporated as a company limited by guarantee on 24 July The charity commenced operations on 1 April 2007 at which date the assets and liabilities of the unincorporated Tonbridge & District Citizens Advice Bureau were acquired. Prior to 29th April 2009, the company was named Tonbridge & District Citizens Advice Bureau. Recruitment, Appointment of Trustees The Board of Trustees is responsible for selecting and recruiting suitable trustees to office at the Annual General Meeting. A maximum of 15 trustees are elected to the board, and they may serve for a period of three years. One third of the trustees shall retire from office at each Annual General Meeting. A retiring trustee is eligible for re-election, and there is no limit on the number of times a trustee may be re-elected. There is no age limit imposed on trustees. Induction of Trustees New trustees are inducted through a process of briefings by the Chairman and Bureau Manager. They are provided with key information relating to the charity s governance and operation. Organisational Structure Tonbridge & Malling CAB is governed by its Trustee Board which is responsible for setting the strategic direction of the organisation and the policy of the charity. The Trustees carry the ultimate responsibility for the conduct of Tonbridge & Malling CAB and for ensuring the charity satisfies its legal and contractual obligations. Trustees meets as a minimum quarterly and delegate the day to day operation of the organisation to the Bureau Manager. The Trustee Board is independent of management. Related Parties Tonbridge & Malling CAB is a member of Citizens Advice, the operating name of the National Association of Citizens Advice Bureaux, which provides a framework for standards of advice and casework management as well as monitoring progress against these standards. Operating policies are independently determined by the Trustee Board of Tonbridge & Malling CAB in order to fulfil its charitable objects and comply with the national membership requirements. The charity also co-operates and liaises with a number of other advisory services, local charities and social services departments on behalf of clients. Where one of the trustees holds the position of trustee/director of another charity they may be involved in discussions regarding that other charity but not in the ultimate decision-making process. Major Risks Tonbridge & Malling CAB has worked on a Corporate Risk Management exercise. A risk management strategy and risk register were agreed by the Trustee Board. The Trustees recognise that any major risks to which the charity is exposed need to be reviewed and systems put in place to mitigate those risks. To that end Tonbridge & Malling CAB is continually monitoring and managing its risk, reviewing the corporate risk register and ensuring action plans are in place to mitigate its key risks. Included in external risks is that of the loss of funding. The effects of this have been minimised by the procedures in place, which have resulted in funding being secured from a variety of sources. The charity continues to seek to diversify its funding sources. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery 4

6 for all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity. 3. OBJECTIVES AND ACTIVITIES Objects The Charity s objects are to promote any charitable purpose for the benefit of the community of Tonbridge and Malling in Kent and also for the benefit of other members of the community across the whole of Kent, by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress. Public Benefit The trustees have paid due regard to the Charity Commission s guidance on public benefit in deciding the activities undertaken by the bureau during the year. The trustees are satisfied that the information provided in the report and accounts meets the public benefit reporting requirements. The principal activity of Tonbridge & Malling Citizens Advice Bureau remained the provision of free, confidential, independent and impartial advice, information and counsel for members of the public. This was provided through a Bureau at Tonbridge and outreach services at Snodland, East Malling, West Malling, Kings Hill, Aylesford and Platform 51 in Tonbridge. In addition to generalist advice, we provided specialist advisory services through the Russet Homes Debt Advice team to their tenants. Advisory services were provided through face-to-face consultations, telephone advice lines and various outreach services throughout the borough Contribution of Volunteers The Charity receives help and support in the form of voluntary assistance in advising the public and in administering the charity. The volunteers give an average of 424 hours per week to the bureau (2011/12: 355 hours). This has been valued by Citizens Advice at 299,275 (2011/12: 289,470) for the year to March ACHIEVEMENTS AND PERFORMANCE Charitable Activities Tonbridge & Malling Citizens Advice Bureau has advised 5704 clients (20011/12: 4,219) in person or on the telephone during the year to 31 March Most telephone interviews last about 15 minutes, inperson interviews last about an hour, with some complex problems requiring two to three hour interviews. It can take the adviser about half an hour to write up a case, although more complex cases can take much longer. We advise on a range of issues as may be seen from the table below. Percentage Year to 31 March 2013 Year to 31 March 2012 Debt Benefit Employment Relationship 10 9 Housing 9 8 Consumer 4 2 Legal 7 6 Other

7 Telephone service The telephone service continued to operate for five days per week during the year under review. Tonbridge and Malling CAB also operate the telephone advice service on behalf of Sevenoaks and Swanley CAB and Dartford CAB. This service was funded during the year from core funds and contributions from both Sevenoaks and Swanley CAB and Dartford CAB. The telephone service now accounts for almost 70% of all first contacts to Tonbridge & Malling CAB and is the initial pathway to gain advice at the outreach services. A shorter gateway interview is usually undertaken with first-time callers to assess how best to help them before, if needed, recommending a full advice. 5,452 telephone contacts were made by the Bureau in the year to 31 March 2013 (2011/21: 3,569). Outreach services to the north end of the Borough - Snodland, East Malling, West Malling, Aylesford and Kings Hill During the year to 31 March 2013, we continued our outreach services to Snodland, Kings Hill, Aylesford, West Malling and East Malling (one day per week at each location). During 2012/13, the Snodland Partnership continued to part-fund the Snodland outreach whilst East Malling was supported by a grant from Tonbridge & Malling Borough Council. The West Malling outreach is a special project to cater to those who are over 50 and was separately funded from a grant from the Nationwide Foundation and a grant from Comic Relief in 2012/3. The outreach service at Aylesford was funded by the Big Lottery Awards for All programme. The outreaches continue to be in demand and provide a vital means for people to find assistance for the more complex problems, often where paperwork needs to be reviewed which cannot be undertaken via the telephone. Outreach services Platform 51 The Platform 51 (formerly YWCA) outreach was established during 2010 to try to address the needs of young people; a traditionally hard to reach group. This outreach continued during the 2012/13 year and was in consistent demand. The young men and women who attend Platform 51 often have multiple issues (such as housing, debt, relationship problems) and the wider generalist approach offered by CAB is ideal to provide information to empower the person to resolve their problems. Platform 51 was part funded by a grant from the Kent Community Foundation and the Cole Charitable Trust. A further donation was received from Coutts Charitable Trust which will enable us to continue this service in 2013/14. Across Tonbridge & Malling CAB as a whole, 490 people in the 0-24 age range were helped in the 2012/13 period which evidences a continuation of the higher numbers of young people helped compared to prior to the introduction of such targeted outreach services (2011/12: 328). Outreach Service Borough Green Library This service was set up late in the year with funding from Kent County Council and Tonbridge and Malling Borough Council as Borough Green is far from any Citizens Advice Bureau location. Borough Green Library (KCC managed) had agreed to let the bureau use their premises, which are centrally located in Borough Green and readily accessible, and it is hoped that the presence of the bureau will additionally increase footfall into the library Specialist Debt Advisers for Russet Homes tenants Russet Homes funds two part-time specialist Debt Advisers based at Tonbridge & Malling CAB to provide debt advice to tenants of Russet Homes. Tenants are referred by the Housing Officers at Russet Homes. The contract began in April 2004 and was due to expire on 31 March 2013 but has been renewed for a further year to 31 March During the year to 31 March 2013, 86 clients were assisted (2011/12: 94 clients). 6

8 Specialist Debt Adviser In October 2009, a specialist Debt Adviser was appointed for a two year period. The Debt Adviser provides technical assistance to the generalist advisers when they are advising clients with complex debt problems. Funding for this position ceased during 2011 and replacement funding was not found. The Debt Adviser position was reduced to one day per week and covered this year by an anonymous donation as it was felt to be a vital support element for the work of Tonbridge & Malling CAB. Group Training During the year, a number of group training activities were undertaken. It has been found that grouping volunteers together for training is more efficient in terms of cost and also ensures that all trainees are reaching the same quality standards. Two main types of training were delivered: gateway assessor training, which is delivered over about six weeks and is aimed at new joiners wishing to conduct shorter assessment interviews, and full adviser training, which is delivered over about 12 weeks and leads to volunteers being able to conduct the more complex, full advice interviews. Training sessions were conducted by personnel solely from Tonbridge & Malling CAB and delivered to volunteers from Dartford CAB, Sevenoaks & Swanley CAB, Gravesham CAB and Tonbridge& Malling CAB. Three gateway assessor sessions were undertaken which trained 32 gateway assessors of which 16 were from Tonbridge & Malling CAB and 16 from Sevenoaks and Swanley CAB. One full adviser training session was conducted in which 10 new volunteers were trained, 1 from Tonbridge & Malling CAB, 3 from Sevenoaks and Swanley CAB, 3 from Dartford CAB and 3 from Gravesham CAB. In total, 16 new gateway assessors and 1 full advice trainee were trained for Tonbridge & Malling CAB during 2012/13. West Kent Consumer Empowerment Partnership (WKCEP) TMCAB was awarded funding to run this one year Citizens Advice pilot project to deliver local consumer campaigns and run education workshops for consumers. During the year, WKCEP established closer ties with Kent Trading Standards, other local bureaux, charities and media organisations. The project educated consumers to avoid becoming victims of scams and to know consumer rights; campaigned through radio, press releases and other media on national and local topics (such as doorstep selling and costs of school uniforms), and worked with Trading Standards to improve sharing of data and enhance enforcement activities. Tonbridge & Malling CAB were successful in a bid to run a larger CEP, the Kent CEP, from April Closer relationship with Sevenoaks & Swanley CAB and Gravesham CAB In last year s report, we described the establishment of a partnership with Sevenoaks & Swanley CAB, and this commenced from 1 April Some functions, principally general management and financial management, have been shared during the year, and the Tonbridge & Malling Telephone Service has provided contact and advice to clients from both districts, as well as to those of Dartford. Although each bureau continues to operate independently, with its own trustee board, accounts and legal structure, policy and strategy are harmonized through the Steering Committee, which contains a minimum of two trustees from each bureau. During the year, Tonbridge & Malling were requested by CitA and the Gravesham CAB Trustee Board to assist Gravesham CAB, which had failed its audit and was in serious loss. This was done by sharing the services of the manager, Angela Newey, with them, and by appointing two trustees of Tonbridge & Malling board, to serve on the Gravesham CAB Board. With assistance from the Gravesham BC, CitA and a local benefactor, the finances were stabililized, operational standards were improved, and the bureau passed its audit in December At the end of last financial year, Gravesham CAB joined the partnership on the same basis as Sevenoaks & Swanley CAB, and the partnership is now called the North West Kent Partnership. Each bureau continues to operate independently, but shares a treasurer as well as a manager, and is represented by at least two trustees 7

9 on the Steering Committee. Further harmonization has taken place within the year in the areas of training, administration and quality assurance. Social Policy The Citizens Advice Service has twin aims - to provide the advice people need for the problems they face (the advice work aim) - to improve the policies and practices that affect people s lives (the social policy aim) Although the social policy aim and the advice work aim are expressed separately, they are linked and inter-dependent. Helping clients on a case-by-case basis is valuable to those individuals, but by tackling the root cause of the problem we can bring about real improvements for everyone. At the bureau we contribute towards the Social Policy goal by submitting evidence to Citizens Advice Head Office about our clients real life problems when we think that their problems may also affect others taking part in campaigns, locally, regionally and nationally, to try to change policies or practices that adversely affect our clients During the year 2012/2013 we submitted 160 pieces of evidence to Citizens Advice head office. They receive over 40,000 such evidence reports each year from across the country which they use to write reports and lobby Government departments, Companies and other organisations. Some examples of the type of evidence we submit follows: We knew that representatives from Head Office were due to meet with some of the Payday lenders so we reported a case where our client could only contact one of the larger lenders on a telephone line that charged 1.56 per min. Our client was trying to sort out his debt problems and wanted to talk to the lender about a payment plan. We reported a potential case of mis-selling of life insurance. The client had no dependents and seemingly no need for life insurance, but this product appeared to be linked to his getting approval for a mortgage. A national retailer of electronic goods was less than helpful when a client s television failed, telling the client that they had no responsibility for the faulty goods and that the client needed to contact the manufacturer. This was reported to our consumer department at head office who had raised issues in the past with this particular retailer. We also reported the case of a client who had recently moved to Tonbridge to find work but was unable to transfer the support provided to him by the DWP via the Work Programme. He was getting help in Swindon with CVs, Job interviews and training but this could not be transferred to a Tonbridge supplier. A common problem that we, and many other bureaux, have been reporting for some time concerns how the Work Capability Assessment is being conducted for clients claiming Employment Support Allowance. In many instances it appears that the medical assessment is concluding that clients are fit for work even when they have quite severe physical and/or mental health disabilities. We continue to provide evidence of problems both with the assessment and the time it takes for an Appeal to be heard. We continue to monitor and report poor practises by bailiffs and poor practises by Payday lenders. And many, many more issues... Below are examples of what we have done locally this year to impact the policies and practises that affect our clients. It came to our attention that clients attending local NHS dentists were being charged extra for a scale and polish. If a patient is advised that a scale and polish is necessary then it is covered by the Band 1 charge of 17 under the NHS Dental Contract. We conducted a survey of our clients and subsequently wrote to each dental practice that was doing this. We also contacted 8

10 the Primary Care Trust who also wrote to each of the dentists involved reminding them of the terms of their contract. We had a number of employment queries from employees of a local public house. We contacted the holding company that owns the pub and spoke with their Human Resources department outlining the types of problems that had been reported to us. The Human Resources department subsequently organised an open house clinic at the pub for all employees, past and present, to discuss any problem they had. A number of our clients arrange a housing swap from one Social Housing property to another. It was not clear to our clients that in these circumstances any damage to the property caused by the previous tenants would not be rectified by the Housing Association. Several of our clients had to find money to effect repairs that they had not anticipated. We contacted the major housing exchange websites and the National Housing Federation who all agreed to make this information more available and prominent for clients. A bureau representative took part in a BBC Radio Kent programme to highlight to cost of school uniforms and discuss methods of keeping these costs to a minimum. We do not always get immediate results from our Social Policy work but over the long run we are often able to influence policy makers to make life fairer for our clients. Fundraising Activities Project specific funding was received from Russett Homes in support of debt advisory work undertaken on behalf of their tenants. Outreach services in Snodland, East Malling, Borough Green Library and Kings Hill were funded from the core grant from Tonbridge & Malling Borough Council and also from the Snodland Partnership ( 5,000). In addition KCC Member Community Engagement Scheme awarded grants to fund the capital set up cost 2,868 and training and supervision of volunteers 2500 at the new outreach set up in Borough Green Library. A grant of 10,000 was awarded in 2011/12 by the Big Lottery Awards for All Programme to establish a new outreach in Aylesford, a location which is far from any available CAB. The grant is to fund the training of new volunteers and the infrastructure needed to operate remotely. The outreach is hosted weekly for nil cost by the Royal British Legion Industries in Aylesford for which we are extremely grateful. While located at the RBLI Village in Aylesford, the outreach is open to all in the community. This project commenced on 1 st April The Nationwide Foundation funded the West Malling weekly outreach advice service for the over 50s hosted at nil cost by West Malling Age Concern for the 2011/12 year and part of 2012/13 ( 5,000 grant received 2010/11 financial year). Comic Relief, administered by the Kent Community Foundation, granted 4,377 to continue the outreach at West Malling in the 2012/13 financial year. The outreach service at Platform 51 has been funded this year by a grant from The Cole Charitable Trust 500 and a grant from The Kent Community Foundation 1,985. The Kent Community Foundation grant and an additional grant from The Coutts Charitable Trust of 500 will enable us to continue this service in 2013/14. The telephone advice service was funded from the core grant and contributions from Dartford CAB and Sevenoaks and Swanley CAB for whom we also run this service. An anonymous donation of 5,000 has enabled us to continue our specialist debt advice and we have a Debt Adviser now working for one day per week. A grant from the KCC Member Community Engagement Grant Scheme of 3,300 was awarded to fund supervision of volunteers on a Thursday and specialist Benefits supervision in 2013/14, and was received post year end. 9

11 Citizens Advice launched a Network Development Project Fund in 2011/12. Tonbridge & Malling CAB were awarded 10,000 to develop consumer empowerment through education, liaison and campaigning. 3,350 of this award was given to a delivery partner. Kent County Council, through its Local Member Scheme, granted 1,900 in 2011/12 to Tonbridge & Malling CAB to pay for the installation of a new door entry system allowing us to operate the new training room entrance way as well as the main reception entrance without reception staff. The grant was also to fund the purchase of two new computers to assist in our advice work. The new door entry system was fitted and the computers purchased in this financial year. The Shell Employee Action Scheme granted 350 which was used to purchase a new computer and related software for the Bureau. Barclays Bank plc awarded 495 as matched funding for a trustee who raised funds for Tonbridge & Malling CAB. Smaller donations were received with gratitude from members of the public, the Dame Chowne Charity, the Slade Area Residents Association and local parish councils. Our training and conference room, which was refurbished in 2010/11 through grants from donors and other bodies, was made available to the public organisations to hire and is an additional source of income for the Bureau. Tonbridge & Malling CAB is very grateful to all those who have donated funds to the Bureau to enable us to continue to provide a service to the community and to assist us in developing new services within the Borough. Investment activities The charity does not currently hold material investments Factors affecting the Achievement of Objectives The charity is only too well aware of the financial pressures experienced by its major funders, and in view of this has taken active measures to seek additional sources of funding for its services. 5. FINANCIAL REVIEW Financial Position The Charity received grants and donations totalling 190,083 in the year (2012: 208,390). Investment and other income amounted to 26,020 (2012: 8,842) giving total incoming resources of 216,103 (2012: 217,231). Of this, 26,652 (2012: 6,400) related to restricted activities Expenditure for the year totalled 188,628 (2012: 239,300) of which 26,152 (2012: 6,400) related to restricted activities, giving net incoming resources for the year of 27,475 (2012: net outgoing resources of 22,069). Funds bought forward totalled 100,704 giving total funds carried forward to 31 March 2013 of 128,179, all of which is general, free reserves. Reserves Policy The aim of Tonbridge & Malling Citizens Advice Bureau reserves policy is to ensure that its ongoing and future activities are reasonably protected from unexpected variances in income and expenditure. This is necessary to maintain its operations with a reasonable degree of certainty in the short term, and to provide a prudent financial base from which to develop the charity s services. The Trustees have agreed that the bureau should hold unrestricted funds which are not more than 26 weeks of budgeted operating expenses and not less than closure costs plus any future budgeted loss. 10

12 Principal Funding Sources The Directors extend their gratitude to Tonbridge & Malling Borough Council who continued to support the core operating capacity of the charity. The charity did not have any borrowings from either providers of funding or other sources at the balance sheet date. Funds in Deficit No funds were in deficit at the Balance Sheet date. Investment Policy As required in its Memorandum paragraph 4.15, in furtherance of its objects, and for no other purposes, the Company has the power to invest the monies of the Company not immediately required for its purposes in or upon such investments, securities or property as may be thought fit, subject nevertheless to such conditions and such consents as may for the time being be imposed or required by law. 6. FUTURE PLANS Tonbridge & Malling CAB aims to continually improve access to its service, and intends to extend its service to an even wider number of the community through increased provision of telephone advice and outreach locations. It is intended during 2013/14 to fully implement the PETRA management system to further improve the identification of issues of social concern. During the year, the bureau made application to the Big Lottery for funding for the Advice Services Transition Fund, and this was granted. The fund seeks to establish a network aiming to improve advice provision across the borough by identifying areas of duplication to allow for consolidation of services and facilitate a more effective and sustainable service. The total grant to be received is 129,297, of which 85,330 will be received by the bureau and the remainder by various other local services such as Mind, Age UK, Royal British Legion and others. The expenditure is to be incurred over a two year period commencing September 2013, and as such has no impact upon the accounts of this year other than in the costs of making the bid. 7. DIRECTORS RESPONSIBILITIES Company law and Charity Law requires the Directors to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial statements, the Directors are required to: select suitable accounting policies and then apply them consistently make judgments and estimates that are reasonable and prudent state whether applicable accounting standards have been followed, and explain where they haven t been followed, and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in operation. The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act They are also responsible for ensuring that the company maintains an adequate system of internal control to provide reasonable assurance that assets are safeguarded against material loss or unauthorised use and to prevent and detect fraud and other irregularities. 11

13 This report has been prepared in accordance with the Statement of Recommended Practice Accounting and reporting by Charities and in accordance with the provisions applicable to companies subject to the small companies regime. Cllr J Anderson Chairman 23 October

14 Independent Examiner's Report to the Trustees of Tonbridge & Malling Citizens Advice Bureau I report on the accounts of the company for the year ended 31 March 2013 which are set out on pages 14 to 21. Respective responsibilities of trustees and examiner The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants in England and Wales. Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under section 145 of the 2011 Act; follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and to state whether particular matters have come to my attention. Basis of independent examiner's statement My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention: 1 which gives me reasonable cause to believe that, in any material respect, the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Lindeyer Francis Ferguson North House Samantha Wells FCA 198 High Street Chartered Accountant Tonbridge, Kent 23 October 2013 TN9 1BE 13

15 TONBRIDGE & MALLING CITIZENS ADVICE BUREAU STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 March 2013 Note Restricted Unrestricted Total Total Incoming Resources Incoming resources from generated funds Voluntary income 2 26,652 11,230 37,882 53,035 Activities for generating funds 3-25,160 25,160 7,991 Investment income Incoming resources from charitable activities 5-152, , ,355 Total incoming resources 26, , , ,231 Resources expended Cost of charitable activities 6 25, , , ,126 Governance costs ,566 2,866 3,174 Total resources expended 26, , , ,300 Net incoming/(outgoing) resource before transfers ,975 27,475 ( 22,069) Gross transfers between funds Net movement in funds for the year ,975 27,475 ( 22,069) Total funds brought forward - 100, , ,773 Total funds carried forward , , ,704 The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities. 14

16 TONBRIDGE & MALLING CITIZENS ADVICE BUREAU SUMMARY INCOME AND EXPENDITURE ACCOUNT For the year ended 31 March Total income 216, ,231 Total expenditure ( 188,628) ( 239,300) Net expenditure for the year before investment asset disposals 27,475 ( 22,069) Loss on disposal of fixed asset investments - - Net income/(expenditure) for the year 27,475 ( 22,069) Detailed analyses of the expenditure are provided in the Statement of Financial Activities and notes 6 to 8 to the financial statements. The Summary Income and Expenditure account is derived from the Statement of Financial Activities on page 7 which, together with the notes on pages 10 to 13 provide full information on the movements during the year on all funds of the charity. 15

17 TONBRIDGE & MALLING CITIZENS ADVICE BUREAU BALANCE SHEET As at 31 March 2013 Note Fixed assets Tangible assets 9-1,065-1,065 Current assets Debtors 10 15,169 6,342 Cash at bank and in hand 133, , , ,596 Creditors: amounts falling due within one year 11 ( 20,768) ( 35,957) Net current assets 128,179 99,639 Total assets less current liabilities 128, ,704 Funds Restricted Funds Unrestricted funds , , , ,704 The directors are satisfied that the company was entitled to exemption from audit under section 477 of the Companies Act 2006 and that members have not required an audit in accordance with section 476. The directors acknowledge their responsibilities for: i) ii) ensuring that the company keeps accounting records which comply with section 386; and preparing financial statements which give atrue and fair view of the state of affairs of the charitable company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of this Act relating to accounts, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act The financial statements were approved by the Board of Directors on 23 October 2013 and signed on the board's behalf by: J W Dutton Treasurer Company Registration No

18 TONBRIDGE & MALLING CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March ACCOUNTING POLICIES 1.1 Basis of preparation The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice (SORP), Accounting and Reporting by Charities published in 2005, and applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Policies), which have been consistently applied. 1.2 Company status The charity is acompany limited by guarantee. The members of the company are the trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to 1 per member of the charity. 1.3 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 charity and which have not been designated for other purposes. 1.4 Incoming resources All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Income from grants is recognised on an accruals basis to the extent that grants are for services to be provided over aspecified period, or if the grants are conditional upon the delivery of aspecified level of services. Grants to which the charitable company is not yet entitled under these circumstances are accounted for as deferred income. No amounts are included in the financial statements for services donated by volunteers. 1.5 Resources expended All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. The charity has one main activity and support costs are allocated to this activity. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. 1.6 Tangible fixed assets and depreciation Tangible fixed assets costing more than 1,000 are capitalised and included at cost including any incidental expenses of acquisition less depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on astraight line basis over their expected useful economic lives as follows: Office equipment Computer equipment over 3 years over 3 years 1.7 Pension costs The company operates adefined contribution scheme for the benefit of its employees. The costs of contributions are written off against profits in the year they are payable. 1.8 Operating leases Rents payable under operating leases are charged aganist income on astraight line basis over the lease term. 17

19 TONBRIDGE & MALLING CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March VOLUNTARY INCOME Restricted Unrestricted Total Total Grants & donations 26,652 11,230 37,882 53,035 26,652 11,230 37,882 53,035 3 ACTIVITIES FOR GENERATING FUNDS Restricted Unrestricted Total Total Room Hire - 9,160 9,160 5,175 Other income ,816 Charges to other bureaux for telecentre - 16,000 16, ,160 25,160 7,991 4 INVESTMENT INCOME Restricted Unrestricted Total Total Bank interest received INCOMING RESOURCES FROM CHARITABLE Restricted Unrestricted Total Total ACTIVITIES Grants funding CAB - 123, , ,910 Grants funding Debt Adviser Housing Association - 28,701 28,701 28, , , ,355 6 COSTS OF CHARITABLE ACTIVITIES Restricted Unrestricted Total Total Direct staff costs (note 8) 18,100 62,086 80, ,353 Staff travel and training 4,762 1,963 6,725 7,934 Communications 800 8,344 9,144 7,300 Office costs 520 1,119 1,639 4,433 IT expenses 1,410 4,447 5,857 7,324 Sundry expenses 260 3,470 3,730 4,413 Support costs (see below) - 78,481 78,481 91,369 25, , , ,126 SUPPORT COSTS Staff costs (note 8) - 35,085 35,085 47,752 Premises expenses - 33,188 33,188 33,968 Office costs - 1,690 1,690 1,672 IT expenses - 7,453 7,453 6,912 Sundry expenses Depreciation - 1,065 1,065 1,065 None of the trustees received any remuneration during the year ( Nil). - 78,481 78,481 91,369 No expenses were reimbursed to the trustees during the year ended 31 March 2013 ( Nil). 18

20 TONBRIDGE & MALLING CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March GOVERNANCE COSTS Restricted Unrestricted Total Total Accountancy & Legal costs 300 2,566 2,866 3, ,566 2,866 3,174 8 STAFF COSTS Staff costs during the year were as follows: Wages and salaries 104, ,899 Social security costs 10,412 8,206 Pension costs - - Benefits , ,105 No member of staff earned over 60,000 for the financial year ( Nil). The average number of full time equivalent employees during the period, analysed by function, was: Number Number Management and administration 2 2 Advisory staff TANGIBLE ASSETS Office equipment Total Cost At 1 April ,544 6,544 Additions - - Disposal - - At 31 March ,544 6,544 Depreciation At 1 April ,479 5,479 Charge for the year 1,065 1,065 Depreciation on Disposal - - At 31 March ,544 6,544 Net book value at 31 March Net book value at 31 March ,065 1, DEBTORS Trade debtors 2,000 - Prepayments 1,850 1,626 Other debtors 11,319 4,716 15,169 6,342 19

21 TONBRIDGE & MALLING CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors - 94 Other taxes & social security costs 3,078 2,765 Accruals 8,674 7,783 Grants received in advance 9,016 25,315 20,768 35, FINANCIAL COMMITMENTS At 31 March 2013 the charitable company was committed to making the following payments under noncancellable operating leases in the year to 31 March Land and buildings Operating leases which expire: Between two and five years 6,500 6,500 6,500 6, FUNDS EMPLOYED Brought Forward Incoming resources Resources expended Carried Forward Restricted Funds CitA Merger grant - 2,534 ( 2,534) - Consumer Empowerment Partnership - 6,650 ( 6,650) - Outreach Projects - 17,118 ( 16,618) 500 Capital expenditure ( 350) ,652 ( 26,152) 500 Unrestricted Funds General Fund 100, ,451 ( 162,476) 127, , ,103 ( 188,628) 128,179 CitA Merger grant Relates to funds received from the national Citizens Advice Bureau Association (CitA) to help fund the costs associated with the proposed merger with the Sevenoaks and Swanley branch. This merger will not now happen. 2,904. Consumer Empowerment Partnership (CEP) Relates to funds received from CitA, for a project to help educate local residents of their consumer rights and inform them about potential scams. TMCAB was a lead partner in co-operation with other bureaux and charities, and all funds were spent on staff salaries. A much larger CEP project was launched in 2013/14. Outreach Projects TMCAB continue to offer a number of outreach centres in Snodland, East Malling, West Malling, Aylesford, Kings Hill and Borough Green as well as the Platform 51 project which is specifically aimed at reaching young people. Funds were received from Big Lottery, KCC, Nationwide Foundation and the Cole Charitable Trust, to help in these projects. 744 of KCC funding for Platform 51 have been included in deferred income. Capital expenditure Funds were received from the Shell Employee Action Scheme to purchase a new computer and software for the Bureau. 20

22 TONBRIDGE & MALLING CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March UNRESTRICTED FUNDS General Fund 1 April , ,773 Retained surplus for the year 26,975 ( 22,069) General Fund at 31 March , , ANALYSIS OF NET ASSETS BETWEEN Restricted Unrestricted Total Total FUNDS Tangible Fixed Assets ,065 Current assets 4, , , ,596 Current liabilities ( 3,647) ( 17,121) ( 20,768) ( 35,957) , , , CONTROL The charity is a company limited by guarantee and as such is controlled by the board of trustees. 21