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