2024-03-31-accounts

STAFFORDSHIRE NORTH AND STOKE-ON-TRENT CITIZENS ADVICE BUREAUX FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 COMPANY NO. 2402902 CHARITY NO. 1001204

Staffordshlre North and Stoke on Trent Citizens Advice Bureaux Report of the Directors and Trustees CONTENTS Report of the Directors and Trustees 3-13 Independent Auditor's Report 14-18 Statement of Financial Activities Incorporating the Income and 19 Expenditure Account 20 Balance Sheet 21 Cashflow 2245 Notes to the Financial Statements

staffordshire North and Stoke on Trent Citizehs Advlce Bureaux Report of the Director5 and Trustees The Dlrectors and Trustees have pleasure in presenting their report and f ina ncia I statement5 for the year ended 31 March 2024, I, REFERENCE AND ADMINISTRATIVE DETAILS OFTHE CHARITY. ITS TRUSTEES AND ADVISORS Trustees and Directors: M Graham51aw Ichairl J, Pemberton (resigned 7/81241 J, Davies R. Holt B. Lawton E. Porteous Ireslgned 7110124) A. Powner (resigned 25111124) C. Brady A, Kazmi Ireslgned 17/7123) T. Hall IresiEned 2015/241 D. Ware S. Willlns M. Styles K. Hoptroff S. Dawson S Kazmi (appointed 2214124) P Haddock (appointed 29/71241 Chief Executive and Company Secretary.. S. Harris Ire51gned 3113/24> C Browne {appointed 114/241 Advice House Registered Office,. Cheapside Hanley Stoke on Trent Staffordshire IIHL Bank: Unity Trust Bank plc 9, Brlnd ley Place Birmingham BI 2HB Audltors: Dains Audlt Limited 2, Etrurla Off ice Village, Forge Lane Etruria, Stoke-on-Trent

Staffordshlre hlorth and Stoke on Trent Citizens Advice Bureaux Report of the Dlrectors and Trustees 2. AIMS, OBJECTIVES AND PLANS Objects The charity's object5, set out in the memorandum and articles of association, are to promote any charitable purpose for the benefit of the community prirnarily but not exclusively within Staffordshire, triy the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress. Strategies and Plans for the Year Staffordshire North & Stoke on Trent Cltizens Advice Bureaux alms to provide free, confidential, impartial and Independent advice and information for the benefit of the local community, to ensure individuals receive the advice they need to deal with the problems they face and to use their experience of legislative and administrative problems to influence the development of social policies and services. Locally, Staffordshire North & Stoke on Tient Citizen5 Advice Bureaux has interpreted these aims to focus on the relief of poverty and promotion of equality through advice work and addresslns the cause5 of poverty and Iiiequality through campalgning to chanEe social policies, engaging in partnership working and supportinE communities. In April 2023 the Trustee Board adopted a new 3-year strategic plan and accompanyiiig Business and Development Plan around four strategic themes. In doing so the Trustee5 have considered the relevant guidance on public benefit to ensure that the activities we underta ke help us to deliver our aims and objectives and benefit the people we serve. The four main strateglc themes reflect our understanding of the needs of our enquirers and those people from the areè'5 poorest communities who currently do not get the advice they need. Access: We are committed to improving acce$5 to advice by maintaining existing services and developlng new servlce5 that make getting advice easier, meet emerging needs, meet the needs of excluded groups, support collaboration with partners, support people to develop skllls and confidence and promote earlier intervention. Equaltty & Diver51ty'. This plan Commits the organisation to becoming a champion of diverslty and equality, not only in the services It delSvers and our ability to er)gage with hard-to-reach groups, but a150 in our own systems and practices, We aim to broaden acces5 as far as possible reducingi where we can, the barrlers which people face in accessing services. Resilience: In recognition of the challenging flnancia I climate the organisation wlll pay Special attention to ensuring it is resilient in the f uture. Inlluence.. The advice queries we deal with on a day-to-day basss provide us with a valuable body of evidence showSng how social pollcie5 and legislation im pact on the Ilves of the Staffordshire North and Stoke on Trent Citizens Advice Bureaux Report of tlie Directors and Trustee5 poorest and most dlsadvantaged. We will use this to lobby for changes in the service5 and laws which create many of the problems we are called upon to 501ve.

Staffordshlre North and stoke on Trent Citlzens Advice Bureaux Report of the Directors and Trustees Havlng had due regard to the guidance issued by the Charity Commission, the Trustees believe that the strategic direction the organisation pursues demonstrates that they comply with their duty under the Charities Act regarding delivering public benefit. 3. ACHIEVEMENTS AND PERFORMANCE: DELIVERING PUBLIC BENEFIT Outreach Work: during the COVID-19 pandemic all our face-to-face servlces were suspended, including our outreach services. These have been Slower to resume than we had hoped, although several of our projects continue to operate on an outreach basis, notably Potteries Moneywlse and the Citywlde Debt Advice Services in Stoke-on-Trent. More people contacted us for help with debt than any other single issue. During 2023-24 we helped at least 13,364 unique indlvlduals with 24,107 Debt Issues. Given the increasing pressure on household budgets from stagnant wage5 and dramatic cost-of-living increases, it is hardly surprising that we saw more debt clients than we have ever seen before. Reported debt rose from £30,300,563131% priority/69Y¢ non-priorityl in 2022-23 to £111,435,847134/o priority/66°A non-priorityl. We also saw a large increase in the number of benefits i55ues, with Universal Credit queries rising by 115% and other welfare beneflt issues rising by 102%, with an over211 benefits Issue increase of 109Y4). Household Support Fund payments featured prominently, and utility issues rose once more. Charitable support and Foodbanks feature prominently in the list of issues raisad, again Indicating liow the crisls has affected local people and driven new demands for advi￿. Housing and Consumer were also significant areas of work. Beneflts Advice: durSng 2023-24 it was e5tlmated that Stoke-on-Trent resldents could be losing out collectlvely on between £30 3nd £100 million per year in unclalmed entitlements. One of the biggest issues affectlng residents was the c05t of energy. Stoke-on-Trent suffer5 from the second~hiEhest rate of fuel poverty in the country at 22.9 per cent, behind Blrmlngham with 23.2 per cent, Funding from 5toke-on-Trent City Council enak)led us to contlnue to deliver our Money MOTS project, StartinB in Meir, one of the areas of hlghest need. New Mlgrants: we continued to provide advice to a range of new migrants, Including those e5tabllshed in the local area and those newly arrived, especially the Afghan refugees temporarily accommodated In Clayton under the resettlemeiit scheme where we worked in partnership with Refugee Action tc provide support. Early in the year we started to SUPPDrt refugee5 resettled from Ukraine under the two schemes, including distributing welcome payment5 on behalf of the local authority, alongside advlce. Later In the ¥earthe contingency hotels opened in the city b005ted demand for our service. Disabled people: traditionally disabled people have approached us for advlce over sickness and dlsabillty benefit5. The suspension of medical assessments and thus decision5 on entttlement Saw a huBe drop in the clemand for this type of advits; however, the switch to remote advice and increased phone service5 have enabled disabled people with a range of other problems to access advice, 31% of people seekinE advice had a long-term illnes5 or disability. Vlctims of Crlme: alongside our malnstream advice servlces, we have been the principal source of SLJpport for victSms of crime In Staffordshire, since 2015. The Staffordshire Victim Gateway and

Staffordshire North and Stoke on Trent Cltizens Advice Bureaux Report of the Dlrectors and Trustees Restorative Justice SeNice (delivered in partnership with Citizens Advice Staffordshire 5outh-Westl is a unique service within the wider Citizens Advlce network. Slnce October 2021 we have also dellvered Uniting Staffordshire Against Hate, the first countywlde service targeted at supporting vFctims of hate crime and providing training to front-line staff. Both services are commissloned by the Staffordshire Police, Fire and Crime Commissioner. In 2023124 we provided 48,347 victims of crime with advice and information, with 629 going on to receive more In- depth support, riEht up to attending a court hearing. Strategic Partnerships; we continued to be represented in many local partnerships where we contributed to area-wide di5CUssions and developments and sought to Influen￿ the practice of partners. These Included mainta ining a leading role in Challenge North Staffordshire and Interagency groups delivering services for refugees and people seeking asylum, We have taken a leading role in the North Staffordshire Advice Network and coordinate the Staffordshire Restorative Justlce partnership. We have continued to feed our experience into the 5toke-on-Trent Wlder Welfare Reform Group and the Stoke-on-Trent Hardship ComTNiSsion; in particular, we have highlighted the impact of the cost-of- living crisls on local people. We also contributed to the "Stronger Together Through Winterf, initiative launched by Stoke-on-Trent Clty Council to support vulnerable people during the winter and the 'Here to Help, initiative launched by Staffordshire County Councll in NewcastSe-under-Lyme. Research & Campaignlng: we contributed evidence to several Citizens Advice national issues, k)y submitting evidence form5. We partlclpated in Big Energy Saving Week, by offering online energy advice events and raislng consumer awareness of both issue5 across North Staffordshire, We have ralsed many social policy issues locèlly with service providers, including the Comm unity Energy Scheme, where we continue to work with partners and regulators to improve the running of the scheme. Equality & Dlverslty: we maintained levels of diversity amongst Staff and volunteers, whilst sustaining our servlces to excluded groups such as refugee5 and people seeliing asylum. victlms of dlscrim ination and victims of crime. We worked closely with other local and reg5onal agencies to address issues affecting these groups Actlvltles: to achieve our objectives we provided advice, information and support to the public throughout 2023124. These services were provided from our main office5 and from a rango of community locations across the area. Increasing the Income of some Df the poorest local people remained a prlority. We dtd this by encouraging the take up of welfare benefits, helping people challenge decisions they dlsagreed with and accessing other payments. This is money which will benefit the poorest people in the community and be Spent within the beneficiarle5' local communities, In 2023/24 Citizens Advice Staffordshire North & Stol<e-on-Trent: provided full advice via our mainstream sorvlces and the natlona I debt hub to 24,107 people (21,270 2022/23); dealt with 93,332 brand new advice iSSLtes165,429 in 20221231; 8dvisers helped 7,932 people with Issue5 aroLJnd benefits entitlement11,582 in 2022/23); debt advisers helped 27,117 people with debts totalling £110,866,703 (£30,300,563 in 2022/3),.

staffordshlre North and Stoke on Trent Citizens Advice Bureaux Report ofthe Directors and Trustees 2,367 people received support to develop their financial skills through training and support on energy choices, money management and managing credit throuEh the Potteries Moneywise project, funded by the National Lottery, and energy related fundlng. Housing Team provlded specialist housing advice and casework to 1,617 people lup from 460 in 20221231. helped people access £25,500,314 of extra income and otherfiiianclal gains1£6.4m in 2022/23); helped people benefit from £17,381,474 of written off debt, mainly through Debt Relief Orders IDROS) IE6.2m in 2022/231,. provided advice and information to 48,347 victims of crime137,368 in 20221231; and provided in depth support to 629 victims and a further 365 victims of hate crime. We have malntained our support to people facing serious welfare benefits problem5; our work with Changing Future5, which took overfrom VOICES, is the main example of thls. We al50 have a partnershlp with the MS Society. The Potteries Moneywise Project, funded by the National Lottery Community Fund untll July 2027 is helping us to increase the knowledge and understanding of welfare reforms amongst local people. We were able to increase the amount of advlce work given using money secured by national Citizen5 Advice to help with the cost-of-living crisis, while we sought longer term continuation funding. Universal Credit is our second largest category of work, ref lecting the worl< done through Help to Claim during the final quarter of the year. We have continued to Work with the Flnancia I Inclusion Group to coordinate initiatives across Stoke and Newcastle aimed at relleving the cost-of-llving crisis, especially where energy costs are concerned. We have been fortunate to secure additional funding through the Energy Redress Fund and British Gas Energy Trust to enable u5 to meet additional demands. Housing queries increased aEain aslandlords recover arrears that have accrued during the Covid-19 lockdowns and seek to raise rents to offset theif mortgage costs. These Sncreases are perfectly le881 but because they increase the gap belween the rent and the available support (which has been frozen for many years) many private rents are becoming less and less affordable, increasing the risk of eviction. Immigration and asylum enquiries picked up too especially with the arrival of refugees from Afghanlstan and Ukraine, followed by the opening of the contingency hotels within Stoke. Our Service Users.. the following enqulrer profile for local service delivery shows that the people we see tend to be poorer, not in regular work or training and with a long-term health conditlon, at the same time as living in rented accommodation {typlcally social housing),

staffordshire North and Stoke on Trent Cltizens Advice Bureaux Report of the Directors and Trustees 8lhnl¢ Hefjl&g¢ Gtoup HealLh Oc¢upatttsn Houslng Tenure Moiillily In¢om¢ tf¥x I Contrlbutlon of Volunteers. The charFty receives invaluable help and support in the form of voluntary assistance in advising the public and administering the charlty. We estimate the financial value of this help at £221,520 for the financial year 2023124, We still continue with the challenge5 we experience of recruitlng and retaining volunteers, Achievement of Our Oblectlves,. the charity is aware of the financlal pressures experienced by its major funders ancl In view of this has taken active measure5 to seek additional sources of fundlng for it5 services. The charity is also aware of the principa I strategic issues that will affect tlie achievement of its objectives and seeks to influence local strategies through its presence in local partnerships and keeps abreast of national strategies vla contact with relevant national bodies, such as the Legal Ald Agency, the Money & Pen5ion5 SeNice and Citlzens Advice {Nationall. 4. FUTURE PLANS Citizens Advice Staffordshire North & Stoke on Trent updated its strategic plan in April 2023. The plan now extends to cover the whole of North Staffordshire and continues to focus on the themes of.. ACCESS- to increase access to advice and support by redesigning our clientjourney and channel mix to ensure we build on recent learning to deliver seNice5 that MAKE IT EASIER for people to get advice by utilising a multi-channel approach balancing face to face, telephone, webchat ond email; delivering more advice In partnership,. and where necessary shifting the emphasis between channels {e.B., Increasing the number of Advicelii?e calls we can answer); MAINTAIN or increase the range and depth of advice we give (including restating our belief that good quality generalist advlce is essential to promoting 3cce55), opening up new areas of advice and maintaining speclalist capacity to support

Staffordshire North and Stoke on Trent Citlxens Advice Bureaux Report of the Directoys and Trustees generalist advice or deal with more serious problems; and MEET THE NEEDS of excluded groups, especially those unable to engage remotely or digitally through inclusive services that address the barriers to access, while ensuring clients from m inoritised communltles receive the seNlces they need. COLLABORATE WITH PARTNERS to inclucle advice alongside other speclalisms to provide a complete pacl<age of support for particular client groups. SUPPORT & ENABLE people to develop the slcllls and confidence to manage life sltuations more effectlvely and allow us to INTERVENE EARLIER before problems become acute. EQUALITY, DIVERSITY & INCLUSION: maintaining and enhancing our reputation as a champlon of equality, diversity and inclusion by - ensuring that the seNices we offer are inclusive. Where we can, REMOVING BARRIERS (physical and attitudinal) that prevent people accessing advice. Recruiting a DIVERSE WORKFORCE of paid staff, volunteers ancl trustees. Ensuring our own staff and volunteers, MODEL GOOD PRACTISE in promoting equality and celebrating diversity. RE51LIENCE: to achieve the other objectives In this plan we need to be a resilient organlsation. To do this we will malntain our strong financial P05FtiDn by contlnuing to BUILD RESERVES and ensure adequate Ilquidity through strong financial management. Ensure a reconfigured operating model continue5 to offer VALUE FOR MONEY to funders and allows us to operate efficiently and effectlvely. Increase the amount of self-generated income and DIVERSE INCOME SOURCES to reduce our reliance on diminishing public funds. Maintain effective and fitfor purpose ICT INFRASTRUCTURE that allow5 US to take advantage of opportunitles and changed behaviour following the pandemic. Demonstrate EXCELLENT GOVERNANCE, leadership and mBnagement, and Support those in such roles to do so. Ensure staff and volunteers are WELL TRAINED, supported and developed. INFLUENCE: we will address poverty and inequality by Influencing policy makers and seNice providers loca Ily and nationally by- participating in NATIONAL CAMPAIGNS within and outside the Citizen5 Advice service that seek to change the issues that affect our cllent5. Influencing the emerging strateEIc framework for the Citizen5 Advice service so that it MEETS THE NEEDS of our clients. Running local campaigns to EFFECT CHANGE on a socal scale and improve service provislon. Influencing partners by modelling good practice and constructive and positive engagement in partnership initiatives. Using our learning from both ours and our CLIENT5, EXPERIENCES to influence the strategies and services of partner5 across the public and third sector5. Feeding into a wlde range of public policy issues into debates and as the basis for our campaigning actlvlties, We will continue to influence the practice Df partners and Increase thelr understandlng and knowledge of social welfare law and Its impact on clients, lives through tralning, hosting student placements and supportlng the skills development of other front- line staff, 5. FINANCIAL REVIEW There was a net inflow of funds in 2023124 of £223,626. This represented a net Inflow on unrestricted funds of £119,880 and a net inflow of restricted funds of £103,745. Tlie Trustee Board recoBnises the need to provide for risks such as red undancy and building repairs and have decided to designate our surplu5 funds as follows., £IOO,000 towards bulldings, £50.000 towards genera5 contingencies and £400,000 towards the ccst of potenti31 redundancies.

Staffo¥dshire North and Stoke on Trent Citizen5 Advice Bureaux Report of the Dlrectors and Trustees Reserves Pollcy: the Board of Directors recognises the importance of establishing the long-term financial sustainability of the organisation, especially in a funding environment which relies on Short term, time-limited funding. The Board of Directors believes that one way of achieving this is to establi511 rese￿eS to ena ble the organisation to survive the vagaries of short-term f unding. Consequently, the Board of Directors is required to ensure that monles are available in each financial year to meet any reasonable foreseeable contingency, They believe an amount of not less than £l,ODO,000 Wil￿ be adequate. Within this total, they have also designated funds for the following purposes; staffing c05t5 {mainly redundancy costs), buildings, IT Reprovision and general contingencies. They wlll ensure that the financial performance of the organ15ation is subject to close and regular scrutiny. They aim to maintain a projectlon of income for at least 3 years ahead (although they recogni5e tlie difflculty of this In the current cliinatel and will ensure that thls continues to be derived from as wide a variety of sources as possible. They will take all necessary steps to ensure that at no time withln the period would it be Possible for the cessation of any one funding stream to present so serious a challenge to the f uture of the organlsètion that it could not be managed so as to continue to provide a best value advlce service. Prlnclpal Fundlng Sources: the Directors extend their gratitude to Stoke on Trent City CDuncil who contlnued to SLfPPOrt the core advice service. Newcastle-under-Lyme Borough Council, Staffordshire Moorlands District Council a nd Biddulph, Cheadle and leek Town Councils have all maintained their support, for which we are very grateful. The Money and Pensions Service's funding for face~to-face debt advice (administered by Cit12ens Advi￿) Slgnificantly increases our capacity to offer thi5 essential Service and Is becoming a major source offunding. Additiona Ily project-specif5c funding was received from a wide range of sources who are detailed at notes 16 and 17 to the accounts. This year the contract secured to deliver consumer advice is the most slgnificant new source of income. We continue to receive valuable support from the Big Lottery Fund and the Office of the Pollce, FÉre and Crime Commissioner for Staffordshire. The charity did not have any borrowings from elther provider of funding or other sources at the balance sheet date. Funds In Deficit: there are no f unds in def icit at the period end. Investment Actlvlties The charity does not currently hold material investments, Investment Policy As required iii Its Memorandum paragraph 4.11, in furtherance of objects, and for no other purpose5, the Company has the power to invest the monies of the Company not immediately requlred for its purpose5 in or upon such investments, securities or property as may be thought fit, subject neverthele55 to such conditlDn5 and such consents as may for the time being be imp05ect ar required by law. 6, STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng Document: Staffordshire North & 5toke-on-Trent Cltizen5 Advice Bureaux is a reglstered charltv 3ncl a company limited by guarantee. The maximum liability of each member is limited to one pound. As at 31, March 2024 the company hacl 15 member5. 5taffordshire North & Stoke-on-Trent Citizen5 Advice Bureaux is governed by its Memorandum and Articles of Association as amended in Septeniber and November 2004 and April 2013. Staffordshire North & Stoke on Trent Citizens Advlce Bureaux wa5 incorporated as a company limited by guarantee on 11 July 1989. 10

Staffordshire North and Stoke on Trent Citizens Advlce Bureaux Report of the Directors and Trustees The charity commenced operations on Ilth July 1989 at which date the assets and 5iabilities of the unincorporated Stoke on Trent and Longton Citizens Advice Bureaux were acquired. In April 2013 the a55ets of Biddulph and Newcastle-under-Lyme and Kidsgrove CAB were transferred to the company. In January 2023 the assets of Citizen5 Advice Cheadle and Leek Citizens Advice were transferred into the charity. In April 2016 following a national rebranding exercise Staffordshire North and Stoke-on-Trent Citizens Advice Bureaux adopted the operating title of Citizens Advice Staffordshire North & Stoke-on-Trent. Recruitment, Appointment of Trustees: trustees, who are asso Directors of the Company, are elected from the local community at the Annual Public Meeting. The Trustee Board oversee5 the elections process for Trustee and Officer appointments, A separate process agreed by the Trustee Board is followed for the electton of the Chalr, Vice Chair and TreasLJrer. No persons or bodie5 external to the charity are entitled to appoint persons to the Trustee Board. Induction of Trustees: newly appointed Trustees are provided with a comprehensive inductlon through the provision of training, visits to obseNe activitie5 and mentoring by established Trustees or the Chief Executive. Organlsational Structure: Stafft)rdshire North & Stoke on Trent Citizens Advlce Bureaux is governed by its Trustee Board which is respoiisible for settinE the strategic directlon and the pollcy of the charity. The Trustee Board carries the ultimate responsibility for the conduct of Stafford5hire North & Stoke on Trent Citizen5 Advice Bureaux and for ensuring that the charity satisfles Its legal and contractual obligations. The Trustee Board meets as 3 minimum quarterly and delegates the day-to-day operation of the organlsation to a senlor management team, of Chief Executive and five managers. The Trustee Board is independent from management. The Trustee Board has four sub-committees. The Finance sub- committee receives reports on the organlsation's financial position and advises the Management Team on issues of fundraising and financial management. The Personnel sub-committee considers issues relating to staffing matters and advises the Management Team Dn personnel Issues, The Off icers group advises the Chief ExecLttive on strategic issues, takes responsibllity for governance issues ancl organisational development. The Estates Committee looks at issues affectSng our premises and advises the Board on their maintenance. All sub-committees report to the Trustee Board. Related Parties: Staffordshlre North & Stoke on Trent Citizen5 Advice Bureaux is a member of Citizens Advice, the operatlng name of the Nation31 Association of CStizens Advice Bureaux, which provldes a framewDrk of Standards for advice and casework management as well as monitoring progress against these standards. Operating policies are independently determined by the Trustee Board of Staffordshire North and Stoke on Trent Citizens Advice Bureaux in order to fulf il its charitable objects and comply with the national membership requirements. The charity also co-operate5 and Ilaises wlth a number of other statutory and voluntary agencies on behalf of enqulrers. Where one of the Trustees holds the position of tru5teeldirector of another charity they may be involved In discussions regarding that other charity but not in the ultimate decision-making process. 11

Staffordshire North and Stoke on Trent Cltlzens Advice Bureaux Report of the Dlrectors and Trustees Major Risks and Statement of Controls.. the Trustees recognise that any major risks to which the charitv is exposed need to be reviewed and system5 Put in place to mitigate those risks. To that end stafford5hire North & Stoke on Trent Citizens Advice Bureaux ha5 established a risk management strategy and rlsk register. In brief the approach is to identify risks, rate them, agree a strategy for avoldlng or mitigating them and then reviewing the ratln8 and effectivenes5 of mitigation, Day to day management of risk is delegated to the senior management team led by the Chief Executive. The risk register was revSewed and agreed by the Trustee Board at its meetlng on 31"July 2024. Eacli area was lool<ed at in turn and the rating and response confirmed or amendecl. A l(ey external risk is the loss of funding. The effects of this have been mitigated by the diversSfication strategies and control procedures in place, which have resulted in funding being secured from a variety of sources. Internal financial r15ks are minimised by the implementatlon of procedures for authorlsation of all transactions and projects and to ensure consistent quality of delivery for 315 operatlonal aspects of the charitable company. Operational procedures are reviewed regularly to ensure that they still meet the needs of the charity. The current risk assessments and risk reglster also address the resldual risks associated with tlie COVID- 19 pandemic 3nd include the measures we have taken to ensure we operate in a way that minimlses the risks to employees, volunteers and clients. The Trustees have a150 adopted an Information Rlsk policy to supplement the main rlsk management approach. This recognises the slgnificance of information risl<s to the organlsation 3nd its clients, especially the Staffordshire Victlm Gateway, and reflects the steps that are being taken to manage these risks. A section in the risk register reflects the specific information risk5 that have been Identified, STATEMENT OF TRUSTEES, RESPONSIBILITIES: The Trustees (who are also directors of Staffordsliire North & Stoke on Trent Cit12en5 Advice Bureaux for the purposes of company lawl are re5pon5ible for preparing the Trustees, Report and the financial statements in accordance with applicable law and regulations. Company law requires the trustees to prepare flnanclal statements for each financial year, under that law the trustees have elected to prepare the financial statemeiits in accordance wlth United Kingdom Generally Accepted Accountlng Practice (United Kingdom Accounting Standards and appllcable lawl. Under company law the Trustees must not approve the financial statements unle55 they are satisfied that they give a true and fair view of the state of affairs of the charitable company and cf the Incoming resource5 and application of resources, Including the income and expenditure, of the charitable coinpany for the year. In preparing these financial statements, the trustees are required to: Select suitable accounting policle5 and then apply them consi5tentlv. observe the methods and principles in the Charities SORP; make Judgements and estimates that are reasonable and prudent. prepare the financial statements on the going concern basis unless it is Inappropriate to presume that the charitable company will continue in operation. The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial p051tion of the charltable company and enable them to ensure that the financial statements omply with the Companies Act 2006. 12

staffordshive North and Stoke on Trent Cit12ens Advlce Bureaux Report of the Directors and Trustees They are also respon51ble for safeguardlng the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud a nd other irregularities. In so far as the Trustee5 are aware: there 15 no relevant a udit information of which the charitable company's auditor is unaware; and the Trustees have taken all steps that they OUEht to h8ve taken to make themselves aware of any relevant a udit information and to establish that the auditor 15 aware of that information. This report has been prepared in accordance wlth the Statement of Recommended Practice: Accounting and Reporting by Charities 2019 and In accordance with the provision5 appllcable to small companies under the Companies Act 2006. S. Daw50n (Treasurer of the Trustee Board) Date: 13

Independent Audltorfs report on the flnancial statements to members of Staffordsh5re North & Stoke on Trent Citizens Advlce bureaux Opinion We have audited the financial statements of Staffordshire North and Stoke-on-Trent Citizens Advice (the 'charitable company,) for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and related notes to the financial statement5, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland {United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2024, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice," and have been prepared in accordance with the requirements of the Companies Act 2006. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI IISAS {UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorf5 responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relating to golng concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to event5 or conditions that, ind ividually or collectively, may cast significant doubt on the cha ritable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for Issue. Our responsibilities and the responsibilities of the trustees With respect to going concern are described in the relevant settions of this report. 14

Independent Auditor's report on the financial statements to members of Staffordshire North & Stoke on Trent Citizens Advlce bureaux Other information The other Information comprises the infomiation included in the trustees, annual report, other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information 15 materially inconsistent with the financial statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated, If we identify such material incon5iStencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the trustees, report for the financial year for which the financial statements are prepared is consistent with the financial statements; and the trustee's report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or the financial statements are not in agreement with the accounting records and returns; or certain disclosures of directors, remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit; or the trustees were not entitled to prepare the financial statements in accordance with the small companies, regime and take advantage of the small companies, exemption from the requirement to prepare a strategic ￿pOrt. 15

Independent Audltorfs report on the financial statements to members of Staffordshire North & Stoke on Trent Cltlzens Advice bureaux Responstbilitie5 of trustees As explained more fully in the trustees, responsibilities statement set out on page 12 and 13, the trustees (who are also the director5 of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the f inancial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Auditorfs responsibilltles for the audtt of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of user5 taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below: Our approach to identifying and a55essing the risks of material misstatement in respect of irregularitie5, including fraud and non-compliance with laws and regulations, was as follows: the senior statutory auditor ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with a pplicable laws a nd regulations; we identified the laws and regulations applicable to the charitable company through disCUS5ions with directors and other management, and from our commercial knowledge and experience of the sector; we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charitable company, including the financial reporting legislation, Companies Act 2006, taxation legislation, anti- bribery, employment, and environmental and health and safety legislation; we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and • identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. 16

Independent Auditorfs report on the financial statements to rnembers of Staffordshlre North & Stoke on Trent Citizens Advice bureaux We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we: performed analytical procedures to identify any unusual or unexpected relationships; tested journal entries to identify unusual transactions,, assessed whetherjudgements and assumptions made in determining the accounting estimates set out in Notes l and 22 were indicative of potential bias. and investigated the rationale behind significant or unusual transactions. In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedure5 which included, but We￿ not limited to: agreeing financial statement disclosures to underlying supporting documentation. • reading the minutes of meetings of those charged with governance; enquiring of management as to actual and potential litigation and claims; and • reviewing correspondence with HMRC, relevant regulators and the charitable company's legal advisors. Because of the inherent lim itations of an audit, there is a risk that we will not detect all irregularities, including those leading to a materia5 misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation 15 removed from the events and transactions ￿flected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www,frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors, report, 17

Independent Auditorfs report on the financial statements to members of Staffordshire North & Stoke on Trent Citizen5 Advice bureaux Use of this report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work ha5 been undertaken so that we might state to the charitable company's members those matters we are required to State to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable companfs members as a body, for our audit work. for this report, or for the opinions we have formed. JONATHAN DUDLEY (Senior Statutory Auditor} Forand on behalf of Dains Audit Limited Statutory Auditor Chartered Accountants Suite 2, Albion House 2 Etruria Office Village Forge Lane Stoke-on-Trent STI 5RQ Date: 18

Independent Auditor's report on the flnancial statements to rnembeys of Staffordshire North & Stoke on Trent Citizens Advlce bureaux Restricted Note Unrestricted Funds 2024 Total Total Funds 2024 Funds 2024 Funds 2023 Incoming from.. Donations and LeE3cies Charitable Activities Other Trading Activities Investment Income Total Income 174,296 594,102 4,200 50 772,648 174,296 6,638,649 4,200 50 6,817,195 317,526 4,603,950 4,456 47 4,925,979 6,044,547 6,044,547 Expendlture on.. Raising Funds Cliaritable Activities Total Expenditure 65,778 586,990 652,768 65,778 6,527,791 6,593,569 58,063 4,583,286 4,641,349 5,940,801 5,940,801 Net Incomel (expenditurel 119,880 103,746 223,626 284.630 Being Net Income/ (expenditurel trom ongoing activities during the year 119,880 103,746 223,626 98,797 other income relating to assets transferred from other charitie5 185,833 Net movement in funds 119,880 103,746 223,626 284,630 Reconciliatlon of funds Total funds brought forward Total funds carried forward 16 1,674,487 1,794,367 137,147 240,893 1,811,634 2,035,260 1,527,004 1,811,634 There are no recognised gains or losses in the year, other than those included in the Statement of Flnancial Activities All income and expenditure derives from continuing activlties. 19

Stafford5hire North and Stoke on frent Citizens Advice Bureaux Balance Sheet as at 31 March 2024 (company number 2402902) Note 2024 2023 Flxed a5setS Tangible assets li 392,989 393,726 Current assets Debtor5 Cash at bank and in hand 12 1,004,055 1,643,319 2,647,374 1,307,679 1,165,289 2,472,968 Creditors - amounts falling due within one year Net ¢ur¥ent assets 13 11,005,103) 1,642,271 11,055,060} 1,417,907 Total net ?ssets 2,035,260 1,811,634 "The funds of the Charity Unrestrlcted Fund5 Restrlcted Funds 16 16 1,794,367 240,893 1,674,487 137,147 Total charity funds 2,035,260 1,811,634 These financial statements are prepared in accordance wlth the provisions appllcable to companies subject to the small companies, regime under the Companies Act 2006 and in accordance with Accounting and Reporting by Charitles SORP IFRS 1021. These accounts were approved by the Board on signed on their beha If by . S. Dawson (Treasurer of the Trustee Board) Date: YOLS 20

Staffordshire North and Stoke on Trent Citizens Advice Bureaux Cash-Flow Staternent for the year ended 31 March 2024 Note 2024 2023 Cash flow5 from operating actlvities Net cash provided / lused inl by operating activities 24 549,707 IIL14,4771 Cash f lows from financlng a¢tlvities: 25 Cash flows from Investlng activlties: Interest income Purchase of tangible fixed assets 50 171,7271 47 122,701} li Net cash used in Investlng actlvitles 171,6771 {22,6541 I ncrease /IDecreasel in cash and cash eq uivalents in the reporting year. 478,030 (127, 1311 Cash and cash equivalents at the beginning of the reporting year 1,165,289 1,292,420 Cash and cash equivalents at the end of the reportlng year 26 1,643,319 1,165,289 Other Changes Analysis of changes In net debt Short term borrowing Total liabilities Cash & cash equivalent5 2023 Cash Flows 2024 1,165,289 478,030 1,643,319 Total net debt 1,165,289 478,030 1,643,319 21

Staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to the flnanclal statements for the year ended 31 March 2024 l. Accounting pollcies The principal accounting policies adopted, judgements and key sources of estimation uncert3inty in the preparation of the financlal stateinents are as follows: a. Company status The Charity IS 8 company limited by guarantee incorporated and domiciled in England & Wales. The members of the Charity are the Trustees named OD page 3. In the event of the charity being wound up, the liability in ￿spect of the guarantee is limited to £1 per membei- of the Charity, The Reglstered Office is Advice House Cheapside Hanley Stoke on Trent STI IHL. b. Basls of preparatlon The Charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in acccrdance with Accounting and Reporting by Charitles.. Stétement of Recommended Practlce application to charitie5 preparing their accoLints In accordance with the Financial Reporting Standa I'd applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reportlng Standard applica ble in the UK and Republlc of Ireland IFRS 102), the Charlties Act 2011, The Companies Act 2006 and UK Generélly Accepted Accounting Practice. The Financial Statements are prepared on a going concern basis under the hlstorical cost conventlon, nTrodifi@d to include certain items at fair value. The financial statements are presented In sterling which is the functional currency of the charlty and rounded to the nearest £. The Significant accounting policies applied in the preparation of these financial statements are set out below, These policies h£ve been consistently applled to all years presented unless otherwise stated. Going concern The Trustees have reviewed and approved financlal projections. The Trustees believe there are adequate resources whlch will enable the charity to meet its liabilities as they fall due for the foreseeable future. For this rea50n, the Trustees have adopted the going concern basis im preparinE the financial statements, d. Income All Income Is recognised once the Charity ha5 entitlement to the Income, it Is probable that the income will be received, and the amount of income receivable can be measured reliably. For legacies, entitlement is taken 35 the earlier of the date on whlch either.. the charity15 aware that probate has been granted, the estate has been finalised a nd notification has been made by the executorls) to the Trust that a distrlbution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably, and the Charity has been notified of the executor's intentlon to make a distrlbutiDn. Where legacie5 have been notified to the Charity, or the Charity is aware of the granting of probate, and the criteria for income recognition have been met, then the legacy Is treated as a contingent asset and disclosed if material 22

Staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to the financial statements for the year ended 31 March 2024 Accounting policies Icontlnued} Donated serwices or facilities are recognised when the Charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and that economic benefit can be measured reliably. In accordance with the Cha rities SORP IFRS 1021, the Eeneral volunteer time of the volunteei's is not recognised and refer to the Trustees, report for more information about their contribution. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the company which is the amount the company would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market,. a correspondin8 amount Is then recognised in expenditure in the period of receipt. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant IS recoEnised at the time of the donation. Income tax recoverable in relation to Investment income Is recognised at the time the investment Incorne is receivable. Other income is recognised in the period in whlch it is receivable and to the extent the goods have been provided or on completion of the service. Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, It is probable that a transfer of economic beneflts wlll be required In settlement and the amount of the obligation can be measurecj reliably. Expenditure is classlfied by activity. The costs of each activity a re made up of the total of direct cost5 and shared costs, including support costs involved in undertaking each activity. Shared costs which contrlbute to more than one activity and support costs which are not attributable to a singSe actlvity are apportloned between those 3Ctivities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. FundlnE Costs are those costs incurred in seeking voluntary contributions and do not Include the cost of disseminating information in support of the cha ritable actlvities. Support costs are those costs incurred directly in support of expenditure on the object5 of the company and include project management carrled out at HeaLlquarters, Governance costs are those incurred in connection with administration of the company and Compliance with constitLJtlona l and statutory requirements. Costs of generating fund5 are costs incurred in attracting voluntary income, and those Incurred in trading actlvities that raise funds. f. Flxed assets and depreciation Fixed assets are included at cost. Items are capitalised if it is coiisidered that a long-term benefit will be derived from their purchase, Depreclationls calculated so as to write off the c05t of tangible fixed assets over their useful economic Ilfe at the following annual rates: 23

Staffordshire North and Stoke on Trent Citlzens Advice Bureaux Notes to the flnancial statements for the year ended 31 March 2024 Accounting policies (continued) Freehold Property Fixtures, fittings and equipment balance basis Leasehold property 2% Straight Line 20-33.33¥c on reducing Over the term of the lease g. Unrestricted fund Unrestricted f und5 are availat)le for use at the discretlon of the Trustees in furtherance of the Eenera5 objectives of the company and which have not been designated for other purposes. h, Restrlcted funds Income recelved for restrlcted purp05e5 is included in a separate restricted fund against which appropriate expendlture is allocated. De51gnated funds The trustees allocate designated funds Out of unrestricted fund5 for specific purposes. The use of such fund$1s at the trustee5' discretlon. Format and b3515 of financial statements The charity does not seek to make a profit, nor can its rÈsults be measured by normal commercial criteria. In order that a true and fair view should be given in thpse financial statements, the trustees have set out on page 20 3 Statement of financial activities which shows the results for the vear, but in a format other than the standard formats prescribed by the Companie5 Act 2006. In the opinion of the trustees, the format adopted provide5 greater clarity on the nature of the charity's activities and dlscloses the required information relatlng thereto. k. Pension The cha rity operates a defined contrlbution group persona I penslon plan for its employees. Payments are chargecl to the profit and loss account in the period in which they are incurred, Leased assets Costs in respect of operating leases are charged on a 5traight-line basis over the lease term. m. DeF)tors Trade and other debtors are recogni5ed at the settlement amount after any dlscount offered. 24

staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to the financial statements for the year ended 31 March 2024 Accounting policies (Continued) n. Cash at bank and in hand Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three nionths or less f rom the date of acquisition or opening of the deposit or simila r account. o. Liahllltles and provisions Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the sestlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the a mount it lios received as advanced payments for the goods or service it must provide. Provisions are measured at the best estimate of the 3mounts required to settle the obllgation. p. Taxation The cha rity is considered to pass the tests set out in Paragraph I Schedule 6 of the Fina nce Act 2010 and therefore it meets the definition Df a cha ritable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or ca pit3 I gains received within categorie5 covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains. q. Financial instruments Tlie cha rity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recogni5ed at tra nsaction va lue and subsequently measured at their settlement value with the exieptlon of bank. r, Termination benef its Termination beneflts are payable when employment is terminated by the charity before the normal retirement date, or whenever an employee accepts voluntary redundancy in exchange for these benefits. The cha rity recogn ises termination benefit5 in the statement of f ina ncial activities when it is demonstrably committed to either li} terminating the employment of current employees according to a detailed formal plan without the pos5ibiSity of withdrawal, or (li} provlding termination benefits as a result as a result of an offer made to encourage voluntary redundancy. Benefits falling d ue more than twelve month5 after the end of the reporting period are discounted to their present va Sue. Finance Lease Assets obtained under flnance lease and hi re purchase contracts a re caplta lised as tangible fixed assets. Asset5 a re depreciated over their useful live5. Obligations under such agreements are Included in creditors net of the finance cha rge allocated to future periods. The finance element of the rental payment is charged to the SOFA and Charity funds so as to produce a constant periodic rète of charge on the net obligation outstanding in each period. 25

Staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to the financial statements for the year ended 31 March 2024 2. Donations & Legacies Unrestricted Restricted 2024 Total Grants 173,383 173,383 Donations 913 913 174,296 174,296 Unrestricted Restricted 2023 Total Grants 130,465 130,465 Donations 1,228 1,228 Income from Leek & Cheadle 185,833 185,833 317,526 317,526 2024 Total Income from charitable activities Unrestricted Restricted Grants a nd contract income receivable for charitable activity, advice and information Generalist Advice Debt Advice Specialist Advice SVG USAH & Consumer Advice 467,460 4,911 121,731 265,999 3,110,005 401,877 2,266,666 733,4., 3,114,9 523,6 2,256,6 594,102 6,044,547 6,638,6 2023 Unrestricted RestrSrted Total Generalist Advice Debt Aclvice Specialist Advice SVG USAH & Consumer Advice 253,085 48,709 108,197 4,650 414,641 75,381 1,736,262 458,394 1,919,272 4,189,309 328,41 1,784,9 566,5 1,923,9 4,603,9 i 26

Staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to the financial statements for the year ended 31 March 2024 Unrestrlcted funds Restrlcted Funds 2024 Total 4. Other Trading Actlvities Training Events Unrestricted Funds Restricted Funds 2023 Total Training Events Unrestricted Funds Restricted Funds 2024 Total 5. Investment Income Bank Interest 50 50 Unrestricted Funds Restrlcted Funds 2023 Total Ban1< Interest 47 47 6. Expenditure on Raislng Funds Unrestricted Funds Restrlcted Funds 2024 Total Cost of Generating Funds 2023 Unre5tri¢ted Funds Restricted Funds Total C05t of Generating Funds 27

Staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to the financial statements for the year ended 31 March 2024 7.Expendlture on Charitable Activities Unrestricted Funds Restricted Fund5 2024 Total Funds Charitable Activities 2024 Generalist Advice 460,348 265,999 726,347 Debt Advice 4,911 3,025,246 3,030,157 Specia list Advice 121,731 401,877 523,068 SVG U5AH & Consumor Advice 2.247,679 2,247,679 586,990 5,490,801 6,527,791 U nrestricted Funds 2023 Total Funds Restrlcted Funds Charitable Activities 2023 Generalist Advice 179,577 356,365 535,942 Debt Advice 34,809 1,609,651 1,644,460 Specialist Advice 150,799 473,286 624,085 SVG USAH & Consumer Advice 4,650 1,774,149 1,778.799 369,835 4,213,451 4.583,286 28

Staffordshire North and Stoke on Trent Citlzens Advice Bureaux Notes to the financlal statements for the year ended 31 tularch 2024 8. Analysis of Expendlture Analysis of Expenditure oli charitab5e activities Total 2024 Direct Costs Support Costs Generalist Advice Wages & Salaries 473,278 6,623 479,901 Staff & Volunteers Office Costs 6,959 29,852 2,095 9,214 9,054 39,066 Premises Costs 60,743 9,088 69,831 Governance Costs 1,415 4,185 5,600 Other Costs 120,629 2,266 122,895 692,876 33,471 726,347 Debt Advice Wages & Salaries 1,581,125 11,549 145,753 1,726,878 20,373 8,824 Staff & Volunteers 23,291 79,956 103,247 Office Costs 9,812 132,977 142,789 Premises Costs 2,467 3,133 5,600 Governance Costs 1,028,435 2,835 1,031,270 Other Costs 2,656,679 373,478 3,030,157 Specia Ilst Advlce Wages & Salarie5 421,377 3,700 425,077 5,902 9,189 15,091 Staff & voSunteers 17,279 10,626 27,905 Offlce Costs 196 23,081 23,277 premises Costs 5,600 5,500 Governance Ccsls 19,468 6,650 26,118 other Costs 464,222 58,846 523,068 29

staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to the financial statements for the SVG USAH & Consumei. Advice ear ended 31 March 2024 Wages & Salaries 1,593,806 135,111 1,828,917 Staff & Volunteer5 23,108 7,828 30,936 Office Costs 62,008 46,820 108,828 Premlses Costs 64,801 31,633 96,434 Governance Costs 11,200 11,200 Other Costs 118,366 52,998 171,364 1,962,089 285,590 Total 2,247,679 5,776,406 751,385 Analysis of Expenditure 2023 6,527,791 Ana Iy515 of Expenditure on charitable Actlvities Direct Costs Support Costs 2023 Total Generalist Advice Wases & Salarie5 373,441 54,575 428,016 Staff & Volunteers 3,450 2,400 5,850 Office Costs 14,255 17,796 32,051 Premlses Costs 17,385 38,747 56,132 Governance Costs 2,745 2,745 Other Costs 140 11,008 11,148 408,671 127,271 535,942 30

Staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to the financial statements for the ear ended 31 March 2024 Debt Advlce WaEes & Salaries 1,024,108 102,794 1,126,902 Staff & Volunteers 12,115 12,615 Office Costs 13,657 54,490 68,147 Premises Costs 2,871 108,290 2,745 111,161 Governance Costs 2,745 Other Costs 305,348 17,542 322,890 Specialist Advice 1,358,099 286,361 1,644,460 Wages & Salaries Staff & Volunteers 481,184 40,931 522,115 7,009 2,600 9,609 Office Costs 15,579 20,347 35,926 Premises Costs 51 18,330 18,381 Governallce Costs 2,745 2,745 other Costs 24,809 10,500 35,309 528,632 95,453 624,085 SVG USAH & Consumer Advice Wages & Salarie5 Staff & Volunteers 1,382,684 15,761 74,617 3,352 1,457,3Ql 19,113 Office Costs 69,605 16,250 85,855 Premises Costs 69,305 5,335 74,640 Governance Costs 5,493 5,493 Other Costs 114,172 22,225 136,397 1,651,527 127,272 1,778,799 Total 3,946,929 636,357 4,583,286 31

Staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to the financial statements for the year ended 31 March 2024 9. Net Movement in funds 2024 2023 This is stated after charging: Depreciation 72,464 56,080 69,836 61,038 Operating lease rentals Auditors, remuneration: Audit services 8,750 8,073 10. Staff Costs 2024 2023 Wages and salaries Social Security Costs Redundancy & Settlement Costs Pension Costs Benefits 4,081,999 320,699 9,087 114,766 22,433 4,548.984 3,336,890 253,506 2,000 98,206 16,590 3,707,192 No. No. The average number of employees, analysed by function was: Cha ritable activitie5 Cost of generating funds Management and administration of charity 201 179 204 18Z One employee received remuneration of £60,000 - £70,00012023'. One) Remuneration of £Nil {2023: £Nill was paid to the Trustees during the year. During the year, reimbursed expenses were paid to no Trustees amounting to £Nil 12023: £Nil) The key management personnel of the Charity comprise the Chief Executive Officer and the five mana8ers {2023". CEO & five managers). The total employee benefits of the key management personnel of the Charity were £290,06812023: £277,450}. Total redundancy & settlement payments during the year amounted to £9,087 {2023: £2,000>. No specific funding was received to cover redundancy payment5. 32

Staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to the financial stateinents for thè year ended 31 March 2024 11. Tangible fixed assets Flxtuyes, Flttings Leasehold and Property Equipment Freehold Property Total Cost At the beginning of the year Additions At 31 March 2024 140,449 895,725 31,138 926,863 749,760 40,589 790,349 1,785,934 71,727 1,857,661 140,449 Depreciatlon At the beginning of the year Depreciation At 31 March 2024 31,720 3,172 34,892 703,809 28,806 732,615 656,579 40,486 697,165 1,392,208 72,464 1,464,672 Net book value at the beginnlng of the year Net boDk value at the end of the year 108,729 105,557 191,916 194,248 93,081 93,184 393,726 392,989 2024 2023 12. Debtors 307,399 677,934 18,722 677,239 416,884 27,723 185,833 1,307,679 Trade debtors Prepayments and accrued income other debtors Leek & Cheadle Citizens Advlce 1,004,055 13. Creditors: amounts falllng due within one year 2024 2023 108,232 Trade creditors Payments received on account for contracts or performance related grants Accruals & Deferred Income Taxation and Social Security Other Creditors 314,053 2,344 377,528 166,616 144,552 1,005,103 1,903 585,721 211,312 147,892 1,055,060 33

Staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to the financial statements for the year ended 31 March 2024 Deferred Income 2024 2023 Deferred income Bought Forward Resources deferred during the year Amount released from previoLlS year Deferred Income Carried Forward 493,197 198,534 193,103 493,197 1493,197} 1198,5341 193,103 493,197 Creditors includes £193,103 {2023'. £493,197} of income which has been deferred into the following year due to the timing of tlie company's entitlement to the income. There are no unfulfilled conditions attached to the income at the balance sheet date. 14. Analysls of net assets between funds- current year Unrestrlcted Designated Restricted funds funds funds 2024 Tangible fixed assets 152,096 240,893 392,989 Current assets Creditor-amounts falling due within one year Net assets at 31 March 2024 1,961,562 (1,005,103) 685,812 2,647,374 11,005,103) 956,459 837,908 240,893 2,035,260 Unrestrlcted funds Designated Restricted funds funds 2023 Tangible fixed assets 256,579 137,147 393,726 Current assets Creditor-amounts fa Iling due within one year Net assets at 31 March 2023 1,891,639 11,055,060) 581,329 2,472,968 11,055,060) 836,579 837,908 137,147 1,811,634 15. Government Grants 2024 2023 Local Government Big Lottery Fund 113,521 296,635 410,156 There are no unf ulfilled commitments or other contingencies attached to the grants listed above that have not been recognised in income. 113,393 285,875 399,268 34

Staffordshire North aiid Stoke on Trent Citizens Advice Bureaux Notps to the finanGial statements for the year ended 31 March 2024 16. Movements in funds- current year At l Aprll Incoming Outgoing Transfer 2023 Resources Resources Resources At 31 March 2024 Unrestricted Funds General Fund5 Other Income LAA Fund 836,579 569,228 174,296 29,124 772,648 449,348 174,296 29,124 652,768 956,459 836,579 956,459 Designated Funds Fixed Assets Building Repairs stsffing Cost5 IT Re-provision General contingencies 212,908 loo,000 400,000 75,000 50,000 837,908 1,674,487 212,908 IDo,ooD 400,000 75,000 50,000 837,908 1,794,367 Total Unrestricted Funds 772.648 652,768 At I Incomlng Aprtl 2023 resources Outgolng resources At 31 March 2024 Transfer Restricted Funds Consumer Advlce Blddulph Town Council Future Support S-O-T Housing & Debt Advice Citizens Advlce- Face to Face Debt Advice Citizen5 Advice- Energy Advice UKSPF / Money MOTS Potterle5 Moneywise Children in Need S-O-T Refugee & Asylum Project Citizens Advlce Debt Hub Citizens Advice DRO Hub Uniting Staffordshire Against Hate staffordshire Victim Gateway Changing Futures {Benefitsl Changing Futures l Housing) Big Lottery Fund - Welcome Advice NS M ultiple SclerDSiS Societv National Lottery- Office Extension 1,257,658 1,257,658 15,000 15,000 138,765 138,765 123,415 123,415 411,556 411,556 100,576 100,576 70,000 70,000 203,940 203,940 33,175 33,175 65,738 65,738 1,584,382 1,484,382 199,098 199,098 203,015 197,054 805,993 792,967 107,200 107,200 25,224 25,224 92,695 92,695 7,000 7,000 14,968 loo,000 2,560 10,000 8,521 23,026 118,974 35

staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to the financial statements for the year ended 31 March 2024 16. Movement in funds {continued) At l Aprll 2023 Incomlng Outgolng Resources Resources Transfer Resources At 31 March 2024 National Lottery- Office Extension Coa Ifields Refurbishment i IS-O-T) City S-O-T- Fuel Voucherscheme Stoke North Big Local NH5 Combined Health Care Trust N Compas5 Staffs Carers 118,974 5,513 14,968 273 150,000 10,225 4,000 32,000 104,006 5,340 150,000 10,225 4,000 32,000 British Gas Energy Trust Energy savings fund Leek Town Council Cheadle Town Council Brighter Futures Western Power Newcastle Foodbanl< Justlce Tagether Initiative Moorland5 Foodbank Multlply Total Restricted Funds Total Funds 115,681 115,681 65,182 65,182 11,000 11,ODO 6,ClOO 6,000 3,375 3,375 3,854 3,854 33,750 33,750 36,720 36,720 34,645 34,645 57,685 57,685 137,147 6.044,547 5,940,801 1,811,634 6,817,195 6,593,569 240,893 2,035,260 At31 March 2023 16, Movements in funds- prior year At l April 2022 Incoming Resources Outgoing Resources Transfers Unrestricted funds General Funds Other Income LAA Fund 578,042 556,645 131,693 48,332 736,670 247,773 131,693 48,332 427,798 {50,335} 836,579 578,042 (50,3351 836,579 Designated Funds Fixed a55ets Bullding repairs Staffing costs IT Provision General contingencies 213,008 75,000 400,000 50,000 49,665 787,673 1,365,715 loo 212,908 loo,000 400,000 75,000 50,000 837,908 1,674,487 25,000 25,OQO 335 loo 427,898 50,335 Total uniestrlcted funds 736,670 36

Staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to the financlal statements for the ear ended 31 March 2024 16. Movements In funds- prior year (continued) At l Aprtl 2022 Incomlng Resour¢e5 Outgoing Transfers Resources At31 March 2023 Restricted Consumer Advice Biddulph Town Council Help to claim IFuture Support) Citizens Advice- Debt Helpline Cltizen5 Advice - Face to Face Debt SOT Citywide (Housing) SOT Citywide (Debt) Citizens Advlce - Energy Advice Citizens Advlce- Debt Hub Changing Futures l Benefits} Changing Futures (Housing) Chlldren in Need Cltizen5 Advice - IDMA SOT Refugee Asylum Project Natlonal Lottery Potteries Moneywise Uniting Staffordshire Aga inst Hate stafford5hire Victlm Gateway Western Power Trussell Trust (Newcastle) Justice Together Initiative Trussell Trust ISM DI Multiply National Lottery Community Fund- Potteries Gold NS Multiple Sclerosis Society Coinmunlty Foundation National Lottery Extension Coalfields Refurbishmerlt (SOTI Newcastle Office Refurbishment City of SOT- Fuel Voucher Scheme Stoke North Big Locol NHS Combined Health Care Trust N Compass Staffs Carers British Gas Energy Trust Energy Savings Fund Citizens Advice- Carbon Monoxide Nation31 Lottery Welcome Advice- Total Restrlcted Funds Total Funds 1,058,739 1,058,739 25,000 25,OOCI 35,431 35,431 170,312 170,312 408,180 408,180 41,361 41,361 113,414 113,414 24,248 24,248 259,571 259,571 107,200 107,200 25,224 25,224 41,533 41,533 96,061 96,061 77,039 77,039 165,583 165,583 149,596 151,595 715,586 721,026 15,416 15,416 24,375 24,375 36,720 36,720 11,642 11,642 12,857 12,857 4,560 15,440 2,560 10,000 27,427 4,375 14,950 27,427 4,375 14,950 14,968 273 1,461 146,447 146,447 8,300 8,300 40,000 40,000 16,000 16,000 67,877 67,877 129,670 129,670 26,490 26,490 92,865 92,865 4,189,309 4,213,451 4,925,979 4,641,349 133,942 5,886 1,461 118,974 5,613 161,289 1,527,004 137,147 1,811,634 37

Staffordshire North and Stoke on Trent Cifizens Advice Bureaux Notes to the financial statements for the year end¢d 31 March 2024 17. Purposes of Funds General Funds: Unrestricted funds received from Stoke-on-Trent City Council, Staffordshire Moorland DC and Newcastle-under-Lyme Borough Council used to finance advice services in Stoke on Trent and North Staffordshire. General Funds Other Income Unrestricted Income from a range of sources, some of which is self- generated. LAA Fund Funds received from the LAA under conlract to provide 50clal welfare law casework. Immigrate 2nd Tier Advice Fund Funds to provide second tier support to Local Citizens Advice Offices undertaking Immigration Advice and to take on Cases at Levels above LCA'S Accredttation. Designatecl Funds: Fixed assets A fund set up to assist in identifying those funds that are not free funds, and which r8present the net book value of unreslriGted fixed assets. Building Repairs To cover any unexpected major repairs to the premises at Advice House or any other premises where we are responsible for repairs. staffing Costs To cover, where any of these are not payable under a funding agreement, the costs of meeting staff redundancy entitlements and of providing resources should the setvices piovided by the bureaux be affected by sickness or absence of staff or any other additional staffing costs. 38

Staffordshlre North and Stoke on Trent Citizens Advice Bureaux Notes to the financial statements for the year ended 31 March 2024 17. Purposes of Funds- {continued) General contingencies To cover additional and unexpected expenses not covered by either of the other designated funds. IT re-provision fund To cover future investments in our IT infrastructure where major items of equipment need replacing, upgrading or adding to the network. Restricted Funds: S-O-T Housing & Debt Advice Funds received from Stoke-on- Trent Council to provide Housing and Debt Advice BBC Children in Need Funds to expand the work we do with refugee and migrant families supporting them to access education. DECC - Big Energy Saving Network Funds from the DECC to support an energy saving network to assist consumers getting a good deal on their energy. Citizens Advice- Face to Face Debt Advice A restricted fund provided by the Money and Pension Service via Citizens Advice to provide face ta face debt advice to people facing financial exclusion. Funds received from Citizens Advice to provide energy advice. A fund provided by Citizens Advice (from a grant from BEIS) to deliver part of the national consumer helpline. Citizens Advice - Energy Advioe Consumer Advice Potteries Moneywise Funds received and accrLted to run the Potteries Moneywise financial capability project and the National lottery community fund. Funds provided by Access to Justice to fund work to support women with no recourse to publiG funds who are at risk of exploitation. A¢￿sS to Justice 17. Purposes of Funds- Icontinuedl 39

Staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to the financial statements for the year ended 31 March 2024 17. Purposes of Funds- (contlnued) Citizens Advice- IDMA Funds from Citizens Advice to deliver debt advice via webchat. S-O-T Refugee & Asylum Project A restricted fund provided by Stoke- no-Trent CDuncil to provide information, advice and representation to refuges and asylum seekers dispersed by the Home Office to North Staffordshire. A Fund provlded by the Energy Redress Fund to provide advice and support to people struggling with their energy costs. A Fund provided by British gas energy trust to provide money advice to Carers In Staffordshire, Staffordshire CommissionerNictims and Witnesses Fund A restricted fund provided by the Slaffordshire Police and Crime Commissioner under the Victims and Witnesses Fund to CNS to support outreach work to engage with the victims of hate Crime. Energy Savings Trust British Gas Energy Trust Uniting Staffordshire Agalnst Hate A service commissioned for police, fire, Rescue & Crime to support local victims of hate crime and develop awareness of hate crime across Staffordshire. Staffordshire Commissionerlstaffordshire Victim Gateway Funds from the offi￿ of the Police and Crime Commissioner to fund the Staffordshire Victirn Gateway. Funds received and accrued from the national lottery community fund to deliver th& Potteries Gold Project to support people affected by Welfare Reform in Stoke-on-Trent. Potteries Gold NS Multiple Sclerosis Society A restricled fund provided by the North Staffs MS Society to support advice to people affected by Multiple Sclerosis. 40

Staffordshlre North and Stoke on Trent Cltizens Advice Bureaux Notes to the financial statements for the year ended 31 March 2024 17. Purposes of Funds- {continued) N Compass Staffs Carers A fund provided by N Compass to provide money advice to Carers in Staffordshire. Staffordshire Community Foundation A Fund provided by the National Lottery Community Fund via the stoke North Big Local project to provide Money Advice in the north of the city. A Fund provided by combined Healthcare to provide money advice to people with serious m8ntal health issues. Combined Healthcare NHS Trust Stoke North Big Local A fund provided by the National Lottery via the Stoke North Big Local project to provide Money Advice in the north of the city. Funds provided by the Big Lottery Fund (FormerSy the Community Fund) to build the extension to Advic6 House. National Lottery Fund Coalfields Refurbishment 1 (Hanley) A restricted fund from the Coalfields Regeneration Trust to refurbish parts of our building to improve access and enable us to support rnore projects. A fund provided by Cltizens Advice 8nd the Coalfields Regeneration Trust for refurbishment of the premises in Newcastle and a new telephone system. To provide a Citizens Advice servi￿ in Biddulph. Funds received to provide Housing Advice and training to people working with the Voices Project in stoke, provided by the Big Lottery Fund's Fulfilling Lives Investment. Funds provided by Citizens Advice to help residents claim Universal Credit. Newcastle Office Refurbishment Biddulph Town CounGil VOICES (Housing) Help to Claim 41

Staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to the financial statements for the year ended 31 March 2024 Help to Claim (Best Practice Lead) Funds provided by Citizens Advice to host a Best Practice Lead for the North Midlands area, to collate and share best practice amongst the local Help to Claim Services and contribute to national initiatives. City SOT Fiiel Voucher Scheme Money provided by SOT CC for the Household Support Fund for fuel vouchers for vulnerable clients. EU Migrants A restricted fund provided by Stoke- on-Trent City Ccuncil to provide benefits advice to EU migrants resident in Stoke-on-Trent. Aspire Financial Capability Funds provided by Aspire Housing to provide financial capability training to their residents. Funds provided by Refugee Action to support volunteers working with refugees and asylum seekers in Stoke-on-Trent. Refugee Action Citizens Advice- Advice Line Extra Funds from Citizens Advice to add extra capacity to the national Advice Line. 42

Staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to the financial statements for the year ended 31 March 2024 18. Financial Commitments Capital Commitments There were no capital commitments at the balance sheet date (2023 Nil) Operating Lease Commitments At 31 March 2024, the total of the charity's future minimum lease payments under operating leases are as follows: 2024 2023 Land and Buildings Less than one year 76,350 81,398 Between two to five years 161,350 303,400 Greater than five years 137,225 185,625 374,925 570.423 Other Assets Less than one year 12.948 15.839 Between two to five years 43,132 45,199 Greater than five years 56,080 61.038 Since the year end, the company has signed a property lease with annual minimum payments of £125,000, which is for more than five years, and which will be disclosed in the financial statements forthe year ending 31 March 2025. 19. Pension Commitments The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amount to £114,766 {2023: £98,207) outstanding contributions at 31 March 2024 were £21,69512023: £19,780}. 43

Staffordshire North and Stoke on Trent Citizens Advice Bureaux Notes to thè financial statements for fhe year ended 31 March 2024 20. Control Relatlonship The company is controlled by the Trustees, who are all Directors of the company. 21. Related party transactions No reSated party transactions took plèce in the period of account. 22. Crltlcal accountlng judgements and estimates The preparation of flnancial statements requires the use of certain critical accounting estimate5, It also requires Trustees to exerC￿Se their judgement in the process of applying accountlng policies. Use of available information and application of jud8ement are inherent in the formation of estimates, Actual outcomes in the future could differ from such estlmates, The areas involving a higher degree of judgement, cr complexity, or are3s where assumptlons and estimate5 are Significant to the financia I statements are set out belo￿1 Judgements The key judgement that the management has made in the process of applying the charitie5 accounting policie5 relates to the calculation of accrued and deferred income speciflc to each project. Each pro]ect ha5 a separate cost centre In the accounting system which allows for incomes and costs specific to each project to be identified separately thus providing a basis for accurate calculation of acciued and deferred income. In determining the allocation of expenditure between activities, a detailecl review of direct and indirect COSt5 be undertaken by the management. Judgments a re made allocating indirect costs to activities according to a percentage basis acljusted to reflect the Specific cha ratteristiC5 of project5. Estlmation Uncertainty The Trustees consider that the cost centre accounting Dutlined above provides a sound framework for accurate accounting and thus there is not considered to be any significant uncertainty in the carrying figures èt the end of March 2024 23. Agenty Arrangement The Charity has acted as an agent durlng the year. The total amount of funds received during the year amounted to £Nil (2023 £Nill and the amount of funds paid during the year amounted to £Nil 12023: Nill. The balance of funds held by the Charity as agent, in the form of a bank deposit, as at 31 March 2024 £Nil {2023: £Nill. 24. Reconclllation of cash flows from operatlng activities 2024 2023 Net Income for the reporting period Add Depreciation Less Interest Income Decrease / {Increasel in debtors Ioecreasel / Increase in creditors Net cash provlded hy operatlng activities 223,626 72,464 {50) 303,624 (49,9571 549,707 284,630 69,836 147 11.014,1611 555,265 (104,477) 44

staffordshire North and Stoke on Trent Citizens Advlce Bureaux Notes to the financial statements for the year ended 31 March 2024 25. Cash flow from flnanclng activit5es 2024 2023 Net finance leases Repayment of borrowings Net cash used by flnancing actlvities 26. Analysis of cash at bank and In hand 2024 2023 Cash at bank and in hand 1,643,319 1,165,289 Total cash & cash equlvalents 1643,349 1,165,289 27. Flnancial Instruments The carrying amounts of the charlty's financial instruments are as follows: Financial Assets 2024 2023 Debt instruments measured at amortised cost: Trade deblors (note 12) oth8r debtors (nc>te 12) 307,399 12,550 319 949 677,239 17,547 694,786 Financial Liabllltles 2024 2023 Trade Creditors (note 13) FinanGe Leases (note 13) other Creditors (note 13) AGcruals (note 13) 314,053 108,232 49,244 185,573 548 870 45,265 191,947 345 444 45