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REGISTERED COMPANY NUMBER: 03877564 (England and Wales)
REGISTERED CHARITY NUMBER: 1078687














Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31st March 2024

for

Citizens Advice Daventry & District

Citizens Advice Daventry & District






Contents of the Financial Statements
for the year ended 31st March 2024




Page

Report of the Trustees 1

Statement of Financial Activities 2

Balance Sheet 3 to 4

Notes to the Financial Statements 5 to 9

Citizens Advice Daventry & District (Registered number: 03877564)

Report of the Trustees
for the year ended 31st March 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

The charity was dormant for the year ended 31st March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03877564 (England and Wales)

Registered Charity number
1078687

Registered office
The Abbey
Market Square
Daventry
Northamptonshire
NN11 4XG

Trustees
S Hupfield
C A Brown
I Clarke
J E Donovan
Cllr G C Edwards-Davidson
Ms V Hayden
Ms R Humphries
P N Matten

Company Secretary

Approved by order of the board of trustees on 29th January 2025 and signed on its behalf by:





Ms R Humphries - Trustee

Citizens Advice Daventry & District

Statement of Financial Activities
for the year ended 31st March 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies - - - 231,805

Investment income 2 - - - 1,482
Total - - - 233,287

EXPENDITURE ON
Charitable activities
Grants - - - 243,632

NET INCOME/(EXPENDITURE) - - - (10,345 )
Transfers between funds 10 16,914 (16,914 ) - -
Net movement in funds 16,914 (16,914 ) - (10,345 )

RECONCILIATION OF FUNDS
Total funds brought forward (16,914 ) 16,914 - 121,445

TOTAL FUNDS CARRIED FORWARD - - - 111,100

Citizens Advice Daventry & District (Registered number: 03877564)

Balance Sheet
31st March 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 - - - 671

CURRENT ASSETS
Debtors 7 - - - 1,386
Cash at bank and in hand - - - 160,364
- - - 161,750

CREDITORS
Amounts falling due within one year 8 - - - (51,321 )

NET CURRENT ASSETS - - - 110,429

TOTAL ASSETS LESS CURRENT LIABILITIES - - - 111,100

NET ASSETS - - - 111,100
FUNDS 10
Unrestricted funds - 94,186
Restricted funds - 16,914
TOTAL FUNDS - 111,100

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Citizens Advice Daventry & District (Registered number: 03877564)

Balance Sheet - continued
31st March 2024

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


The financial statements were approved by the Board of Trustees and authorised for issue on 29th January 2025 and were signed on its behalf by:





R Humphries - Trustee





P N Matten - Trustee

Citizens Advice Daventry & District

Notes to the Financial Statements
for the year ended 31st March 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.



Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME
2024 2023
£    £   
Deposit account interest - 1,482

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets - 670


Citizens Advice Daventry & District

Notes to the Financial Statements - continued
for the year ended 31st March 2024

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31st March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2024 nor for the year ended 31st March 2023.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 86,666 145,139 231,805

Investment income 1,482 - 1,482
Total 88,148 145,139 233,287

EXPENDITURE ON
Charitable activities
Grants 104,301 139,331 243,632

NET INCOME/(EXPENDITURE) (16,153 ) 5,808 (10,345 )
Transfers between funds (1 ) 1 -
Net movement in funds (16,154 ) 5,809 (10,345 )

RECONCILIATION OF FUNDS
Total funds brought forward 110,340 11,105 121,445

TOTAL FUNDS CARRIED FORWARD 94,186 16,914 111,100

6. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st April 2023 30,715
Disposals (30,715 )
At 31st March 2024 -
DEPRECIATION
At 1st April 2023 30,044
Eliminated on disposal (30,044 )
At 31st March 2024 -
NET BOOK VALUE
At 31st March 2024 -
At 31st March 2023 671

Citizens Advice Daventry & District

Notes to the Financial Statements - continued
for the year ended 31st March 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Prepayments and accrued income - 1,386

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 9) - 80
Trade creditors - 1
Social security and other taxes - 3,703
Accruals and deferred income - 47,537
- 51,321

9. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year on demand:
Bank overdrafts - 80

10. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.23 in funds funds 31.3.24
£    £    £    £   
Unrestricted funds
General fund (16,914 ) - 16,914 -

Restricted funds
Daventry Town Council (80 ) - 80 -
CITA Help to Claim 2,176 - (2,176 ) -
Big Lottery Empowered for Life 8,630 - (8,630 ) -
Henry Smith Charity 6,016 - (6,016 ) -
West Northants Community Fund 172 - (172 ) -
16,914 - (16,914 ) -
TOTAL FUNDS - - - -

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
TOTAL FUNDS - - -


Citizens Advice Daventry & District

Notes to the Financial Statements - continued
for the year ended 31st March 2024

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.4.22 in funds funds 31.3.23
£    £    £    £   
Unrestricted funds
General fund 110,340 (16,153 ) (1 ) 94,186

Restricted funds
Daventry Town Council (156 ) 76 - (80 )
CITA Help to Claim 2,176 - - 2,176
Big Lottery Empowered for Life 9,331 (701 ) - 8,630
Henry Smith Charity (246 ) 6,262 - 6,016
West Northants Community Fund - 172 - 172
NCF Household Support Fund - (1 ) 1 -
11,105 5,808 1 16,914
TOTAL FUNDS 121,445 (10,345 ) - 111,100

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 88,148 (104,301 ) (16,153 )

Restricted funds
Daventry Town Council 13,000 (12,924 ) 76
CITA Help to Claim 1,152 (1,152 ) -
Big Lottery Empowered for Life 59,968 (60,669 ) (701 )
Henry Smith Charity 32,617 (26,355 ) 6,262
West Northants Community Fund 14,975 (14,803 ) 172
Constance Travis Trust 5,001 (5,001 ) -
Awards for All 9,982 (9,982 ) -
Northamptonshire Community Trust 3,000 (3,000 ) -
NCF Household Support Fund 5,444 (5,445 ) (1 )
145,139 (139,331 ) 5,808
TOTAL FUNDS 233,287 (243,632 ) (10,345 )

Citizens Advice Daventry & District

Notes to the Financial Statements - continued
for the year ended 31st March 2024

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.4.22 in funds funds 31.3.24
£    £    £    £   
Unrestricted funds
General fund 110,340 (16,153 ) 16,913 111,100

Restricted funds
Daventry Town Council (156 ) 76 80 -
CITA Help to Claim 2,176 - (2,176 ) -
Big Lottery Empowered for Life 9,331 (701 ) (8,630 ) -
Henry Smith Charity (246 ) 6,262 (6,016 ) -
West Northants Community Fund - 172 (172 ) -
NCF Household Support Fund - (1 ) 1 -
11,105 5,808 (16,913 ) -
TOTAL FUNDS 121,445 (10,345 ) - 111,100

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 88,148 (104,301 ) (16,153 )

Restricted funds
Daventry Town Council 13,000 (12,924 ) 76
CITA Help to Claim 1,152 (1,152 ) -
Big Lottery Empowered for Life 59,968 (60,669 ) (701 )
Henry Smith Charity 32,617 (26,355 ) 6,262
West Northants Community Fund 14,975 (14,803 ) 172
Constance Travis Trust 5,001 (5,001 ) -
Awards for All 9,982 (9,982 ) -
Northamptonshire Community Trust 3,000 (3,000 ) -
NCF Household Support Fund 5,444 (5,445 ) (1 )
145,139 (139,331 ) 5,808
TOTAL FUNDS 233,287 (243,632 ) (10,345 )

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2024.