Company number 05885091 Charity number 1117352
Tonbridge & Malling Citizens Advice Bureau
UNAUDITED FINANCIAL STATEMENTS
for the year ended
31 March 2013
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
2
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-to- face 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 2013
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 2013. 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 5885091
REGISTERED CHARITY 1117352
CHAIRMAN Cllr Jill Anderson
COMPANY SECRETARY Michael Darbyshire
REGISTERED OFFICE 3/4 River Walk
Tonbridge Kent TN9 1DT
BANKERS CAF BANK Limited
25 Kings Hill Avenue Kings Hill
West Malling Kent
ME19 4JQ
Independent Examiner 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 29.04.13) Anthony Moore
David Thornewell John O’Shea
Cllr Sue Murray Tonbridge & Malling Borough Council
Jeffery Black (Appointed 09.07.13)
The directors are the company’s members and also the trustees for the purpose of charity law.
4 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 2010.
Tonbridge & Malling CAB was incorporated as a company limited by guarantee on 24 July 2006. 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
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 2013.
4. 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 2013. Most telephone interviews last about 15 minutes, in- person 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 21 21
Benefit 27 27
Employment 14 14
Relationship 10 9
Housing 9 8
Consumer 4 2
Legal 7 6
Other 8 13
100 100
6 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 2014.
During the year to 31 March 2013, 86 clients were assisted (2011/12: 94 clients).
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 2013.
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 2012. 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 2012. 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
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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
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 1st April 2012.
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.
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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.
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 2006. 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.
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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 2013
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
STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 March 2013
Note Restricted Unrestricted Total Total
2013 2012
£ £ £ £ 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 4 - 860 860 851
Incoming resources from charitable activities 5 - 152,201 152,201 155,355
Total incoming resources 26,652 189,451 216,103 217,231
Resources expended
Cost of charitable activities 6 25,852 159,910 185,762 236,126
Governance costs 7 300 2,566 2,866 3,174
Total resources expended 26,152 162,476 188,628 239,300
Net incoming/(outgoing) resource before transfers 500 26,975 27,475 ( 22,069)
Gross transfers between funds - - - -
Net movement in funds for the year 500 26,975 27,475 ( 22,069)
Total funds brought forward - 100,704 100,704 122,773 Total funds carried forward 13 500 127,679 128,179 100,704
The statement of financial activities includes all gains and losses recognised in the year.
All incoming resources and resources expended derive from continuing activities.
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SUMMARY INCOME AND EXPENDITURE ACCOUNT For the year ended 31 March 2013
2013 2012
£ £
Total income 216,103 217,231
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.
BALANCE SHEET As at 31 March 2013
Note 2013 2012
£ £ Fixed assets
Tangible assets 9 - 1,065
- 1,065
Current assets
Debtors 10 15,169 6,342
Cash at bank and in hand 133,778 129,254
148,947 135,596 Creditors: amounts falling due within one year 11 ( 20,768) ( 35,957)
Net current assets 128,179 99,639
Total assets less current liabilities 128,179 100,704
Funds
Restricted Funds 13 500 -
Unrestricted funds 13 127,679 100,704
128,179 100,704
i) ii)
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. 5885091
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 2006.
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:
ensuring that the company keeps accounting records which comply with section 386; and
preparing financial statements which give a true 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.
16
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2013
1 ACCOUNTING POLICIES 1.1 Basis of preparation
1.2 Company status
1.3 Fund accounting
1.4 Incoming resources
1.5 Resources expended
1.6
Office equipment over 3 years
Computer equipment over 3 years
1.7 Pension costs
1.8 Operating leases
Rents payable under operating leases are charged aganist income on a straight line basis over the lease 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.
The charity is a company 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.
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.
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.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:
The company operates a defined contribution scheme for the benefit of its employees. The costs of contributions are written off against profits in the year they are payable.
Income from grants is recognised on an accruals basis to the extent that grants are for services to be provided over a specified period, or if the grants are conditional upon the delivery of a specified level of services. Grants to which the charitable company is not yet entitled under these circumstances are accounted for as deferred income.
Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition less depreciation.
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.
Tangible fixed assets and depreciation
No amounts are included in the financial statements for services donated by volunteers.
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2013
2 VOLUNTARY INCOME Restricted Unrestricted Total Total
2013 2013 2013 2012
£ £ £ £
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
2013 2013 2013 2012
£ £ £ £
Room Hire - 9,160 9,160 5,175
Other income - - - 2,816
Charges to other bureaux for telecentre - 16,000 16,000 -
- 25,160 25,160 7,991
4 INVESTMENT INCOME Restricted Unrestricted Total Total
2013 2013 2013 2012
£ £ £ £
Bank interest received - 860 860 851
- 860 860 851
5 Restricted Unrestricted Total Total
2013 2013 2013 2012
£ £
Grants funding CAB - 123,500 123,500 126,910
Grants funding Debt Adviser Housing Association - 28,701 28,701 28,445
- 152,201 152,201 155,355
6 COSTS OF CHARITABLE ACTIVITIES Restricted Unrestricted Total Total
2013 2013 2013 2012
£ £ £ £
Direct staff costs (note 8) 18,100 62,086 80,186 113,353
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
25,852 159,910 185,762 236,126
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
- 78,481 78,481 91,369
None of the trustees received any remuneration during the year (2012 - Nil).
No expenses were reimbursed to the trustees during the year ended 31 March 2013 (2012 - Nil).
INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
18
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2013
7 GOVERNANCE COSTS Restricted Unrestricted Total Total
2013 2013 2013 2012
£ £ £ £
Accountancy & Legal costs 300 2,566 2,866 3,174
300 2,566 2,866 3,174
8 STAFF COSTS
2013 2012
Staff costs during the year were as follows: £ £
Wages and salaries 104,859 152,899
Social security costs 10,412 8,206
Pension costs - -
Benefits - -
115,271 161,105
The average number of full time equivalent employees during the period, analysed by function, was:
2013 2012 Number Number
Management and administration 2 2
Advisory staff 5 5
7 7
9 TANGIBLE ASSETS Office
equipment Total £ £ Cost
At 1 April 2012 6,544 6,544
Additions - -
Disposal - -
At 31 March 2013 6,544 6,544
Depreciation
At 1 April 2012 5,479 5,479
Charge for the year 1,065 1,065
Depreciation on Disposal - -
At 31 March 2013 6,544 6,544
Net book value at 31 March 2013 - -
Net book value at 31 March 2012 1,065 1,065
10 DEBTORS 2013 2012
£ £
Trade debtors 2,000 -
Prepayments 1,850 1,626
Other debtors 11,319 4,716
15,169 6,342
No member of staff earned over £60,000 for the financial year (2012 - Nil).
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2013
11 2013 2012
£ £
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 35,957
12 FINANCIAL COMMITMENTS
2013 2012
£ £ Operating leases which expire:
Between two and five years 6,500 6,500
6,500 6,500
13 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 ( 350) -
- 26,652 ( 26,152) 500
Unrestricted Funds
General Fund 100,704 189,451 ( 162,476) 127,679
100,704 216,103 ( 188,628) 128,179 CitA Merger grant
Outreach Projects
Capital expenditure
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Consumer Empowerment Partnership (CEP)
At 31 March 2013 the charitable company was committed to making the following payments under non- cancellable operating leases in the year to 31 March 2014.
Land and buildings
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.
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.
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.
Funds were received from the Shell Employee Action Scheme to purchase a new computer and software for the Bureau.
20
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2013
14 UNRESTRICTED FUNDS 2013 2012
£ £
General Fund 1 April 2012 100,704 122,773
Retained surplus for the year 26,975 ( 22,069)
General Fund at 31 March 2013 127,679 100,704
15 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Restricted Unrestricted Total Total
2013 2013 2013 2012
£ £ £ £
Tangible Fixed Assets - - - 1,065
Current assets 4,147 144,800 148,947 135,596
Current liabilities ( 3,647) ( 17,121) ( 20,768) ( 35,957)
500 127,679 128,179 100,704
16 CONTROL
The charity is a company limited by guarantee and as such is controlled by the board of trustees.
