2025-03-31-accounts

Docusign Envelope ID.. BC5EaB30-9DF04F57-ABB7-D88BB9EDEDD Reg15tered number: 2402902 Charity number: 1001204 Cltlzens Advice Narth Stoffordshlre Ltd (formerly Staffordshire North ond Stoke.on-Trent Cltlzens Advlce Bureoux) Tru5tees' Report ond Finonciol Statements for the yeor ended 31 March 2025 ID, INS UDIT

Docusign Envelope ID.. BC5E8B30-9DF04F57-ABB7-D88BBgEDEDDB Citizens Advice North Stofford5hire Ltd (A campany Ilmited by guarontee) Content$ Page Reference ond AdminÉstrotive Detoils of the Chorlty. Its Trusteps pnd Adylsers Trv5tg¢s' Report 2-15 Independent Auditorfs Report on the Flnoneial Statements 16-20 Statement of Fln)nclol Aetivltlos 21 80lance Sheet 22-23 Stotement of Cash Flow$ 24 Notes lo the Flnanclol Statements 25-50

Docusign Envelope la: BC5E8B3159DF04F57-ABB7-D88BB9EDEDDB Citizens Advicè North Staffordshire Ltd (A company Ilmlted by guorantee) A¢ferenee ¢nd AdmlnÉstrtstive Detolls af the Charlty. Its Trustees ond Advlxèrs for the yeor ended 31 March 2025 Trustees M. Grohomslow. Choir J. Dovie5 R. Holl (resigned 6 Avgvs12025) B. Lowlon C. Brady D. Wore S. Willins (resigned 6 AugL%sI 2025) M. Styles K. Hoplrtsff S. Dawson S. Kazmi (appointed 22 Apfil 2024) P. Hoddock {oppointed 29 July 2024) R.J Pembertor) (resigned 7 Augusl 2024) r. Holl (feslgned 20 Moy 2025) E. PertQU5 (resigned 7 October 2024) A. Powner (resigned 25 November 2Q24) Company re9lStered nvmber 2402902 Charlty registèrèd number 1001204 Reglstered offlce Mitchell House Town Road Honley Stoke-on-Treni Englond STI 2QA Company $ecretary C Browne Chief executive o*ficer C Browne Independent oyditor Ooins Audir Llmited Stalulory Avditor Albion House 2 Etruno Ollice Vil':age Etrurio Stoke-on-Tre4t ST15RQ Bonkers Unlty Trust Bank plc 9 Brindley Ploce Blrminghom B12H Page 1

DocAJslgn Envelope ID.. BC5E8B31>gDF04F57-AYB7-D88BB9EDEDDB Citizens Advlce North Stoff¢rdshire Ltd (A compony limlted by guarantee) Trvstees, report for the year ended 51 Morch 2025 The Trustees present their orinuol report together with the ovdited finonciol stotements of the Chartry for the year I April 2024 10 31 Morch 2Q25. The onnuol report serves the purposes of both o Trusiees, report and o directors, repon under company low. The Trustees confirm thut Ihe onnuoS report ond finonciul statements Of the choritoble ¢ompony comply wilh the current stotutory requirements, Ihe requirements of the chorltoble compony's governing documeni ond the provisions of ihe Siotement of Aecommended Proctice (SORP) applicoble to chorities preporing iheir occount5 in tsccordonce witn the Financiol Reporting Stondard oppli¢oble In the UK ond Flepublic ol Irelond (FRS102) (effective 1 Jonuary 2019). sin￿ the Chortty qualifies os smoll under section 382 01 the Companie5 Act 2006, the strotegic report required of medlum ond lorge componles under the Compunies Act 2006 (Stroteglc Report ond Dlrectors, Report) Regulotions 2013 hos been omilted. Oblettives and ttctlvities o. Objectlves The chority's objec15, sel oul in the memorondL*m ond orticles ol ossociolion. ore to promote ony choritable Pufpose for the benefit of the communlty primorlly bul not exclusively within Stoff ord5hire. by the odvoncement of educotion. the Pfatectlon and preservotion of heollh ond the relief of poverty. sickness and d5slress. Cillzens Advice North Stoffordshire Ltd Oims to provide free. corifidentiol, impartial ond independent advice on Informtstion for ihe benefit of the IDctsI commvnitu. lo ensure individuols receive ihe odvice iheu need io deal wlth the problems they face ond 10 vse their experience of le9islotive ond odministroiive problem5 to inflvence Ihe development of sociol pollcies ond servlces. Locolly. atizens Advice North Stoffordshire Ltd has interpreted these olms to focus on the relief of povertu ond promotion of eqvolity through advice work ond oddresslng the causes of poverty ond inequolily ihrough compolgning to chonge social policies, engaging in portnership working ond supporting communities. In March 2025 the Trustee Boord o¢Jopted o new 3-yeor Business ond Development Plan oround four strategic themes. In doing so the Trustees hove considèred the relevont guidonce on public benefit to ensure fhot the Ocilvitles we u￿ert￿ke help us to deliver ovr oims ond ob}ecSives and benefit the peoplo WÈ serve. The four moin strolegic themes reflect our vnderslanding of the needs of our enquirer5 ond ihose people Irom the oreo's poorest comrnvnities who currently do not get the advice they need. Arce5s: We ore committed to improvln9 occess lo odvlce by mointoining existing Services ond developlng new services Ihol moke getting odvice eosier meei emer9ing needs, m.eet ihe needs of excluded groups, support colloborolion with portner5. 5UPPQfk people to dèvelop skllls ond confldence ond promote eorlier inteNentlon. Equollty & Dlverslty: Thi5 plon commits The orgon150tion to becoming o cnompion of dlversity ¢nd equality. not only in the services it deliv¢rs and our obiljty to engoge with hord-to-reoch groups, bul olso in our own systems ond prortices. We oim io brooden occess os for os possible redvcing. where we con. the borriers which people foce in occessing services. Resilience: In recognition of the chollenging finonciol clIm￿e TO organisotion wlll poy special attention to ensuring it is resilient in the future. Page 2

Docusign Envelope ID.. BC5E8B30-9DF04F57-ABB7-D88389EDEDDB Citlzens Adviee North Stoffordshire Lid IA company Ilmlted by guurontee) Trustees, report (continued) tor the yeor end#d 51 Morch 2025 Obje¢t4ves and uctlvities (¢ontlnued} Influence., The Cdvice queries we deol with on o doy-io.doy bosis provide us wilh o voluoble body of ev>dence showing how 50cioI policies ond legislation impou on ihe lives of th2Citizens Advicè North Stoftordshire Ltd Report of the Ck'rectors ond Trustees poorest ond most disodvonioged. We will use this to lobby for chonges in the services ond lows which creote mony of the problems we ore called upon to solve. Having had dve regard te the gvidonce issued by ihe Choritu Commission, the Trustees believe thot the strotegsc diiection the orgonisotlon pursues demon5trotes that they comply wlth Iheir duty under the Chorities Acl regordlng deliverlng p¥Jblic benefit. Achlovements and performan¢e: Dellvéry Public 8enfrflt o. Mgin achievement$ of the Chorlty Over thE course Df the lost 12 month5. we hove mode ts collective commilment to enrouroge, empower Dnd enoble each other as well os those we seek to serve A5 0 registered churily, we constontly seek to better understand the chollenges faced bu the residents we seek to Serve. us thi5 helps US tts develop our servlce offer in re5pon5e to their needs. In sts doing. we ore also better oble to oct 05 odvocotes when 5peoklng to other ogEncies on thelr behalf. for example. locol government, Ihe police. energy providers ond debt collection ogenti2s. to name but a few. Durlng 2024/25 we provided help to over 35,252 resiaertts ocross North Stoffordshire (on increase o122.35Yo compored with 2023124). inGludin9 debt odvice, money manogement, con5vmer advice. hovslng odvice and beneffts odvlce. os well os supportlng refugee, osylum seekers ond victims of crime. deliveriftg £20.9m in sovings to centrol end loctsl government in the process (Ihot's U.69 for every £1.00 invested). From the feedbock we receive from our clients. we know just how mvch they volue the service we provide.. however, we will never just rest on our loure15 Qnd will continue io expand and improve our offer in response to the demands of our vsers. As alwoys. we will continue to rely on the support of our Incredible stoff ond volunleers, wiihout whom we would noi be heie. Page 3

Docusign Envelope ID= BC5E8B30-9DF04F57-ABB7-D88BB9EDEDDB Citizens AdvSce North Stoffordshire Ltd (A company limited by guorontee) Trustees, report (continued) for the year ended 31 March 2025 A¢hievÈments ond performance.. Delivefy Publlc Benefit (continued) b. Our Vlslon Over the course ol the lo￿ 12 monihs. we hove begun to focus on o shored vision for the charity. All memberg of stoff ond volunteers were given the opportknnily lo feed into Ihts vision through o serie5 of groL*P sessions focilitoted by 'Sticky Chonge" 14onagement Consultants, culmlnoting In the ogreed shared vision al our Development Doy in Moy 2024. Since then, each Head ol Service hDS been tosked with the responsibility of embedding the shored vision wlthin their own teoms. W¢ 6.roiv and 6mbr#tto ohanÉo Wt C￿alL¢￿£t Wtt P051tIV6 nd value otTr ¢è..Ii otl%E'. pDupI ex&mplgr for Wts ¢ltÈnt WÈ ts¥£ ttnun¢lÈlly Lt5t&ir)bble Ive ur Share ision Page 4

Docusign Envelope ID: BC5E8B3¢>9DF04F57.A887-D88BB9EDEDD8 Citizens Advice North Staffordshire Lt¢ (A company Ilmlted by gyarontee) Trusteeg report {continued) for the yeor endÉd 31 Morch 2025 Achlevements and performance- Delivery Publit Benefit (continued) c, Our Impoct We continve to measure the impoct tsf Our servlce upon seryice user& collecting regular leedbock l? ensvre thol our Service offer remains relevonl 10 the needs. issves ond chollenges foced by those who seek our support 2024/25 sow on Liplick in demond for practicolly every service oreo. with the number of clients we supported growlng by olmost o quorter (22VD) Tn ihe sptsce of just Iwel¥'e month5. Perhops most stoggerlng of 011. however, w05 the increose in leve15 of personol debt which rose by 91% dvring the course of the yeor. on incre05p primorily driven bu personol loons. credit cords ond council tox poymenis 33.￿2 LinioLlQ Ip.diiJidi1615 tid¥d15eos by Dts'f local 5eniice5 ! Jp 22?ti 01 20231241 £67.6m w'DrfIi setvrod for Ilicn15 inclliding £56.2m o, W¢i£ien oll debi ,1 atsvice 15>Jes sver 114.696 brJi'.c n.e4, .4 on 2J2J12&1 ildvised l%lP 23,:. 3.948 oeop.:e ieceil'ed u0iit¥e diiiJ support dEve.up mor1eJ' mon.agorn2nt rkilt5 or advicc. £212,888,905 I1'C.rik.. ol Oeb; Ivas rÈ.)orted'o c. If èLI', on 20231241 2.011 people reieiveo nousing 1sdvi:e, ',Itd ar CCLStity {QLafL heJiiiitrs 45.1 1 D VICI.'Y..s of Crime teceived Jdvice vèl z1.'5": 765 iri Fth s"Jppoi ffcm Victi CoorOiryclTof5 ILJf> 17+¢. or, 20?3124"1 7.864 P￿4}rI,e i-Jere ailKtiKI.. d on VLrr:Ifoi L Deneliis incluQ.fi8 3,321 UnLver>al Creui: Page 5

Docusign Envelope SD.. BC5E8B30-9DF04F57-ABB7-D88BB9EDEDDB Citizens Advice North Stoffordshlre Lid (A company Ilmlted by guarantee) TrusteÈs' report (continued) forthe yeor ended 31 Morch 2025 Achievements ond pèrformonce: Delivery Public Benefit (continupd) d. Qur Services: Our Consumer Team (who are one of eight contocl centres notionolly), delivered tsft inbound telephone service providing general consumer ond energy odvice. Whilst the service primortlu supports clients over the phone. the teom also helped clients who conlocted the service via digital methods such os webchot and webform. Our advisors provided individuols and businesses wlth the legal ond procticol step5 neecled to help them begin io resolve ongoing issves ond di5puies re9ording the purch0s2 01 good5 or serv&ces We work closely with Troding Stundords, and wher@ a referral is tsppropriote. poss 1he informotion provided by o consumer on to their locol Trodlng Standards offlce for iheir review. OLSr energy odvisors as51Sted clients with qveries reloting to thelr gas cnd electricilu supply. working directly wilh energy svppllers to help provide odvice ond connectlng clien1¢ wllh their supplier 50 o resolullon can be sOU9hl. The teom also work closely with the Exrro Help Unli whlch provides ossistonce to dients who ore Struggling to offord the cost of energy ond helps keep consumers on supply. The high quolity of odvice provided by the teom is evldent Ilirough the Internol quolily morking scheme ond through the client 50risf octlon resutts seen dvring the yeor. For Generol Consumer over 2024125. the overage quality mork per contoct was 85.66%. with 0 92.36% for client 5011sfaction. For our energy team. the averoge quolity mark per contocl wos 85.56fA. with o client SOt15fuctlDn score of 88.46 Our Debt Advice Team (which Is oye of eight -Debt Hubs" operotin9 notionolly), helped clients oll over the country wilh their debi issues. Funded by MOPS, the Team Is spltt Into two.. Nolionol Debt Advice Hub (NDAH) rlnd the Debt Relief Order Teom (DAO). The NDAH zeom primarily deliver o notionol inbound relephone service. Our troined debt odvisor5 helped clients by exploring t4eir debt problems. ideniified woys for individuols to Increose their income and reduce their outgoing5. ond explored options for relieving their debts. The teem helped wilh most kind ol debts inclvding fines. county court judgments (CCJ'S), porking chorges, rent and mortgage arreors, utility orreors. loons. credlt cards. overdrctfts ond benefit overpoyments. The DRO teom worked with clSenrg who chose a OFIO os their debt solution. Referrols corne lrtto the hub vio variou5 relerrol chonnels. including internul referrols ond thosè from referrol partners such os Poy Pi2an. Business Debt Line ond Angel Advance. Our Servlce Areos.. Debt Advice During the yeor the NDAH team: helped 9.896 new clients. re501ved 14.016 Issues for clients and helped write off or reschedule debt lotulling £5.098,358. In 2024/25 the team. Opproved 2,948 DFIO opplicalions ond wrtste off debts omounting to £44.B98.073, with the overoge dlent debi of £16.610. Our Money Advice Servlce hos spent the post 12 months continving to reseorch ond seek to vnderslond the sociol Inequoiifies ond borrier5 Ihot marg,'noliseo communities ond vvlneroble groups foce. Demond for our servlce hos conlinued to grow due io sociol deprivoLion. benefits cops, welfare reform, ond wider mocroeconomic foctors which ere driving up the cost of living ond increasing the risk of fuel povertu. Our client doio shows Ihot irl-work poverty Is rising throsjghout our cotchment oreo ond thol o growing number of requests for emergency food ond fuel Support is Increosing significonily. Our servlce offers budgeting ond money odvice for individuols focing iinonciol in5ecurriy. we hpve o dedicoted Comrnvnity debi teom lo offer debi monogement support and Insolvency solurions ond in the areo of energ￿,. we are actively engoged In re(ibcing ond preventing f¥el povertu ond con proudly say Ihoi oll of our odvisers become Level 3 NEA-occre¢ited this yeor_ Over the course of 2024/25 we took on two new orojects ond had our biggest project renewed for the fourth time In totol the money odvlce team supported 3,948 clients which15 642 more Than lost yeor or,d resolved 23.761 issues. Cvllectively. we ochieved a combined figure Df expected financiol gains ond debt manoged of £12,005,024 which Is o reflection of the Increosed complexlty of issues foced by our clients. Ovr Generolist Advlce Teom provide guidonce ond sUPPOrt io volunteers ond poid staff working in our office. os well os tts ihose Wofking from home or ot tsn outreach. Iheu olso svpport clients vio initiol checks, reTeryo15 VIO task lists ond oppointments ond oct os Personol Monogers to volunteers. they olso Monitor the quolilu of odvlce vlo checkino ond Quolity Advice Audits. In 2024125 the Generolist Team odv15ed 17.634 unique clienr5 wilh 25.897 seporale i55ues resulling Page 6

Docusign Envetopè ID: BC5E8B30-9DF04F57-AB87-D88BBgEDEDDB Cltlzens A(tvice North Stoffordshire Ltd (A company limited by guurontèe) Trustees, report (contlnued) for the yeor ended 31 March 2025 Achlevemtrnts ond performunce., Delivery Publlc Benefit (contlnt+¢d) In an income goin of £5È9,268. With the cosi-of-living cri515 Still offecting Stoke on Trent help occessing locol support funds C1.780 clients) ond help in relotivn to cloiming Personol Independence Poyments. (o non-meons-tÈsted isoblement benefil) were our lorgesr reqvest for support (1.656 clients). The Welfare Beneflls ieam has several different prolects embedded within it, they 0551st clients with ctsmplex benefit opplicoi-:ons. Mondotory Reconsiderollons, Appeo15 ond Appeals to the Upper Tribunal. helping to shape how the legislotion is interpreted by the Cornmissioners. Dvring 2024-25 we odvi5ed 544 uniqve client5 Wlth 1.454 separote issues resuliing in on inoome ggin of £850.757. With Ihe Cost of Living Still offectlng residenls Stoke-on.Trenl, 567 clients required odvice in relotion to PErsonol IndepEndence Poymenls. Our Housing Team of fer legol odvice and osslstonce with houslng issues, indudino being present at the court desk to odvise clients on thelr heoring dotes- their work Is funded by the Legal Aid Agency ond Stoke on Trenr City Council. Members of the teom represent clients ot possession and eviction hearln9s, os well os providing advice on Section 21 notices, clolms ond their volidity. plus rent orreors notlce5 ond clolrns. mortguge possession oction. ten(Jncy srotus ond rlghts. Mconwhile. our RAST Teom sUPPOrts osylum seekers. refused osylum seekÈrs ond new refugees b05ed in North Sioffordshire. We offer advice. os5151once. ond odvococy or) a plethoro of issues reloting lo their Osylum support Issues, e,g. noTr-poyment of 5UPPOrt. deloys ond refusols and accommodotion problems We ensure that refugees ore fully Informed on their new rights ond entitlements dnd responslbilities In ihe UK. The RAST teom svpported 521 clienis with 891 Sssucs in 24-25, Thraugh our "Into Schools" project (funded by Chlldren in Need) we wDrk wllh osulum seeking fomilies on their orrivol. We ossess children's needs for schooling, Including Speclol Educationol Needs. Our tetsm ossist with obioining school uniform. free schcx)I meals. school transport and ony speciol requirements. Last ueor we supported 63 fomilies through this proje Our Speclulist Support Team (victim gotewoy & restorotive jugtlce) recelved 46,746 referrals and provided iftformotlon. odvlce ond guidonce lo 45.110 Viciims of crime with 765 victims receiving speciallsl support from a Victim Core Coordinotor. Support wos most often sought by victims of violeftce cgoinsl the person and stolkiag ond horossment. Alter accessing our spec4oli5t Support". 77Y¢ of vlctlms reported improved feelings of safetu 71% felt better oble to monoge Ihelr doi'y responsibilities 83% reported improved emolional wellbelng 86% felt more confident to navigtste the legol sysiem During th.e yeor. Ihe Uniling Stoffordshire Agoir)s1 Hote Service recelved 1.251 relerrols ond provided informotion, odvice ond gvidonce tts 655 victims of hote crime, with 212 victlms receiving speoolisl support from o Viaim Core Coordinotor. After accessing our speclollsi suppon,. 84010 reported irnproved leellngs of safety 72(hs felt belter oble lo manoge their dollu responsibilities 89% reported Improved emotionol wellbein9 75% reported improved resilience 77% reported improved ability to novigote the legol syslen). As part of our hole crime work. the Unitlng StaffDrdshire Agoinsr Hote teom olso dellvered Iroining, oworeness and communlty engogement octivities 10 1.qcre05e understonding ol hote crime. improve conlidence In reportin9 or)d roise oworeness of ihe 5peciolist svpport ovoilable to victims Over Ihe yeor the teorn delivered 88 hate crime oworene58 trtsining sessions to 1.811 professionals os well os 100 community engogement even":s reoching 9,495 Indlviduols. During the yeor, our Support Services Team hos been slfenglhened with the recrultment ot severol new members. Oaginally consTs1ing al IT ond Finonce. we now hove HR, 8usSness Development ond Communico1ions, plus we hove centrolised vo,'unteer recruitment. retention ond tioining 05 well os sioff training io ensure we focus on the development of 015 the stoff ond volunteers. During the yetsr. the leam hove worked hc5rd supporting the move from three seporote buildings in Stoke on Trent. Newco5tle. ond the Stoffordshire Moorltsnds inio one blgger. brighrer more modern building which benefils all our clients with services ovoiloble In one place. with odditionol outreoch focilities for exomple in ihe tomily hubs ond other-lifestyle" locolion ocross our locgl commL*nities. Mltchell House provides be11er focillties. support, stoff wellbeino ond development for our stoff os well btji most of oll it has provided o bettèr environmeni for oll ovr 510ff io work together 05 one orgonisolion. The IT teom hove olso updoied our Cyber Securilu occrediiaiion this yeor Page 7

Docusign EnvèlDPe ID., BC5E8B3fh9DF04F57￿B87-D88BBgEDEDDB Cltizens Advice North Stuffordshlrè Ltd (A company limlted by ouarontee) Tru5tees' report (contlnued) for the yeor ended 51 March 2025 Achievements and performance.. Delivery Public Benefit (Contlnued) which help5 us os on organi5Qtion but olso with funder5 ané clien15. Over the coming 12 months we will be working 10 ochieve Cuber Es5enliols Plus occreditation, e. Our Servlce User5 The following client profile for Iocol service delivery shows thol ihe people we see rend to be more vulneroble. nat in regulrjr work or Irolning ¢nd wth o long-term heolth tondilion. ot the some tlme 0$ liviftg in rented accommodation (lyptolly sociol housing). IO¥nrhiyincom¢ 1¥¢ ￿￿(W. Page 8

Docusign Envèlope ID.. BCsE883￿9DF￿FS7-ABB7-￿88￿￿9EDEDDB Cltizens Advlce North Staffordshire Ltd (A company Ilmlted by gvarante¢) Tru$tees' report Icontinuerfj for the year ended 31 March 2025 Achlevements and performance: Delivery Publlc BenÈflt (continued) f. Improvèd Client Satisfartion Ve 6-.ve Llie filial Vi'i.., d 10 O¥Jr C Iients. Tliese are 117È ff.b'.1115 01 oiiK Clieiiis S¢iiislc8(Iion SurvL'y foi 2QZ4-25'. By coi)Irasi. shege are tlie resulis o,, our Clieni SaL15facliDn SuThcy lor Llio prcvioi15 yeai12D23.241 .¥atyDAl£fS ThE. good nevos 15 Ih¢ii cvery c.iieEOry shoivs an No. ol clien¥$ Vd&o %knO%iid recornmend Service 4 Inipraveffienl coiroo1.ed 10 Il)e equiva5eiil 4uesLlOI) No. ol clienLi ljèlpets, io lind a woy Ioprf(?r& +7% froi)I IwvlL'E nionihs ea". iiei. Thi5 EJ trt irely due to th Nts. ol clienis .e2',ii)g les5 &l¥e55ed or an%1￿￿< +L. fo11￿¥r4( IriPOIK. cmputhy comrnitmont ol our 5raff No. ol clion:s roE'.Iiig 4ho',- I roblcm was rc501vod 48% iiolvnieer5, IVlthoJt v¥,iom ￿'e WOLJld noT be here. No. ol cliEn&S tip,dinz Ihe service eo5y 10 occe55 449t. Page 9

Docusign Envelope ID.. BCsE8B3￿g0F04FS7-AB87-D88BB9EDEDDB Cltlzens Advice North Staffordshire Ltd (A ctsmponu limited by gvorontee) Trvstees. report (continued) for the year Éndod 31 March 2025 Aehlevements ond performonce: Delivery Public Seneftt (continued) o. Fvtvre Plons Cili2ens Advice Staffordshire North & Stoke on TrÈAt updoted irs Buslness Plan in Morch 2025. The plon extends ocross the whole ol North Stoffordshire ond contlnues to focvs on.. ACCESS to Increose occess 10 odviee ond support by redeslgnlng our client journey ond chonnel mix to ensure we bvild on recenl leorning lo deliver servies Ihgt MAKE IT EASIER for people to gel odyice by vtilising a multi-channel opprcoch boloncing foce to toct. telep*one, webchot and emoil., delivering more odvice In portnership., ond where necessory shifting the emphasis between chgnnels (e.g.. Increosing the number of Adviceline colls we ccJn onswer).. MAINTAIN or increose the ronge ond depth of odvlce we glve (including restoting OLJr belief thot good quality generolist odvice Is essentiol to promoting occess), opening vp new oreos of odvice ond mointoining speciolist copocity to support generoli51 odvice or deol wilh more serious problems.. ond MEFf THE NEEDS of excluded groups, especiolly those unobLle to engoge remotely or digrtolly through inclv5ive servtces thol oddress ihe borrters to occess. whlle ensurlng clients from minorrtised communrties receive the setvlces they need. COLLABORATE WITH PARTNERS to inclvde advice olong5ide other speooli5rn5 to provide o complete packoge of support for porticulor clieni 9roups. SUPPORT & ENA8LE people to develop ihe skills ond confidence to monLige life situotions more effectively ond ollow us to INJERVENE EARLIEFt before problems become ocute. EQUALITY. DIVERSITY & INCLUSION.. molntalning ond enhancing OUT repvtotion os ts chompion of equolity, diversi;y and inclusion by - ensvririg thul the service5 we o¥fer ore incluslve. Where we can, REMOVING BARRIEFiS (physicol ond ottitudinal) thot prevent people accesslng advice Recruiiing a DIVEASE WORKFORCE ol pold sloff. volunteers ond trustees. Ensuring our own sloff ond volunteers, NODEL GOOD PRACTISE in prornoling equality and celebroting divers11y. RESILIENCE-. to ochieve the other objectives in thi5 plun we need lo be o resilient orgonlsotion_ To (Jo this we will maintoin our strong fincJncial position by contiftuin9 to BUILD RESERVES ond ensure odequote liquiolty through strong finonciai mano9ement. Ensure o reconfigvred operoting model conllnues to otfer VALUE FOR MONEY to funders and allows us to opeiote efficiently ond effectively. InC￿Ose Ihe omount of self-generoted income and DIVERSE If4COME SOURCES to reduce our rellance on diminishing public fLsnds. Moinloin effective ond fit for purpose ICT INFRASTRUCTLJRE thot ollows US to toke odvtsntoge of opportunities and changed behoviour following the pandemic. Demonslrote EXCELLENT GOVERNANCE, leodership cnd mtsnogemenl. ond support ihose in such roles to do 50. Ensure staff ond volunteers are WELL TRAINED, supported ond developed. INFLUENCE.. we will oddre5s poverty ond ineqvolily by Influencing policy mokers ond service providers locolly ond natitsnolly by - porticipoling in NATIONAL CAYPAIGNS within ond outside the Cltizens Advice service that seek to chonge Ihe issues thot offect ovr clients. Influencing rhe emerging sirotegic fromework for the Citizens Advice service so thol It MEETS THE NEEDS of our clients. Running locol compoign5 to EFFECT CHANGE on g locol score ond lrnprove service provision. Influencing portrner5 by modellin9 good practice and conslructive and positive engagement in portnership inilioiives Uslng our leornino from both ours ond our CLIENTS. EXPERIENCES to influence ihe stroteoies ond servbces ol porlners ocr055 ihe public ond third sectors. Feeding into o wide range of public policy issues into debote5 ond as the bosis for our compoigning Octivilies. We will continue to influence the practice of ponners ond incre05e iheir understDnding and knowledge of sociol welfare low and its imptsct on clients, live5 through troinin9. hosting student plocemenls cnd 5UPPOrting the sktlls development of other Iront-llne Sloff. Page 10

Docusign Ertvelope ID.. BC5E8B30-9DF04F57-ABB7-D88BB9EDEDDB Cltlzens Advice North Stoffordshlre Ltd (A campanu limited by guarantee) Trustees. report {¢ontinved) for the year ended 31 Murch 2025 Flnonciol review o, Golng con¢ern There wos o ne1 inf low ol funcls in 2024/25 of £217.15B The TrL*Stee 8oord recogni5es the need io provide f or risks such 05 redundoncy ond building repoirs ond have decided io desi9nole our svrplvs funds os follows". £100.000 towards bulldings, £50,000 to¥Yards generol conlingencies. £400.0ts0 caver iovjords stolfing costs. £212,908 lor fixed Ossets ond £75,000 for IT. The Trustees hove revlewed ond opproved the financS0l projections. The Trustees believe there ore odequote resources which will enoble the Chority TO meet its Iiobilities os they foll due for the foreseeoble future. For this reo50n, the Trustees hove odopted the ooing concern b05is In preparing the finonciol statements. b. Reserves policy The Board of Directors recognlses the importance ol estoblishing the long-lerm flnonciol sustoinobility of the orgonisotion. especially in o funding environment which relies on shon terrn. time-limited funding- The Board of Directors believe5 thot one way of ochieving this is to estoblish reserves ro enable the organisotion to suNive the vogofies of short-term funding. Con5equerslly. the Boord of Directors is required to ensure that monles ore avoilable in eoch financiol yeor to meei any reosonoble foreseeoble contingency. They believe on amount of not less thon £I.OQQ.000 will be odequcle. Within this totol. Ihey hove olso designoled fund5 for the following pvrposes.. stoffing CDSIS (molnly redvnoloncy c05ts), buildings. IT Reprovlsion ond generol co¥)tir)gencies They will ensure that the linonciol performonce ol the orgonisolion is subject to close ond regulor scrutiny. They oim to mointoin o projection ol incorne for ot least 3 years oheod (tslthough they recognise the difficulty 0% this in the curreni cllmole) and will ensure ihot this continues to be derived from as wlde o voriely of sources os possible. They will toke ull necessory steps to ensure thot ot no time within Ihe period would it be possible f or the ce5SCJtion of ony one funding streom to preserit $0 5eriou5 0 challenge tc the future of the orgoni5Ution Ihol it could not be monaged so os to continue to provide a best valve advice service. Page 11

Docusign Envelope ID.. BCSE8B30-9DF(HF57-ABB7-D88BB9EDEDDB Citizens Advice North Staffordshire Ltd {A componu Ilmited by 9uorantee) Trvstees, rèport (¢tsntlnued) for the yeor ended 31 March 2025 e. Principol Funding Sources The Trustees extend thelr orotitude to Stoke on Trent Cily Council who c¢nDnued to support the core advice service. Newcastle-under-Lyme Borough Council. Stoffordshire Moarlands District CotJnc',l ond B,"ddulph Cheodle ond Leek Town Councils hove oli moinioined their sUPPOrt. for which we ore very oroteful. The Money ond Pensions SeNice's funding for face-io-face cfebt odvice (odminislered by Citlzens Advice) significontly increoses our copocity tts offer thi5 essentiol service ond is becoming o mojor source of funéing. Addilionolly project-specilic f unding wos recelved from o wide range of sources who ore detoiled at notes 16 ond 77 10 the occounts. This yeof ihe controcl secured lo dellver consumer odvice is the most significant new source of irnCQme. We continue to receive voluoble support from the Big Lottery Fund ond the Office of ihe Pollce. Fire ond Crime Commissioner lor Staffordshire. The chorlly did not hove ony borrowlngs from either providers of f undirEg or other sources o11he bolance Sheet dote. There ore no funds in defictt ot the perlod end. Invesiment Activities. I he charlty does nol cvrrently hold moieriol investments. Investment Policy As requifèd in Its Memorondum parogroph 4.11. in furtheronce of its objects, ond for no other purpose5. the Compony hos the power lo Invest the monles of the Compony not immediately required for rts purposes in Of upon such inve¥.mentS, securities Dr property os may be Ihov9ht fst. Subject nevertheless to such condEtlons and such consenls 05 moy for the time being be imposed or required by low. Page 12

Do¢u$ign Envelope ID.. BC5E8B3(>9DFfy4F57-ABB7-D88BB9EDEDDB Cit12ens Advice North Staffordshlre Ltd (A ccmpony limited by guarantee) Tru5tees' report (contlnued) for the year ended 51 March 2025 Structure. governance und manugemtrnt a. Governing Document.. Citizen5 Advice North Stoffordshire Ltd Is o registered chariry and o ctsmpony limited by guorontee. The moximvm ligbility of each member 55 limited to one pound. As 01 31$1 Morch 2025 the compony hod 11 members. c￿ze•S Advice North Stalfordshire Ltd is goveined by ils Memorondum ond Articles of Associotion as omended in September and November 2004 ond April 2013. Citizens Advice North Staf*ordshire Ltd wos incorporoted os o compony Ilmited by guorontee on 11 Jvly 1989. The chorlty commenced operolions on 11 July 1989 01 which date the ossets ond Ii¢blllties ol the unlncorporated Stoke on Trent ond Longton Citizens Advice Bvreoux were acqvlred. In April 2013 the ossets of Biddulph ond Newc05tle-under- Lyme ond Kldsgrove CAB were Ironslerred to the company. In Januory 2023 IhÈ ossets of Clt12ens Advice Cheodle oné Leek Citizens Advlce were trtsnsferred into the chority In April 2016 following a notionol rebranding exercise Stoffordshire North ond Stoke-on-Trent Citlzens Advlce Bureoux adopted the operotlng title ot Citlzens Advice Sloffordshire North & Sloke-on-Trenl. On 15 December 2025. the cherity chonged its nome from Stoffordshlre North and Stoke-On-Trent Citizens Advice BLtreoux to Cillzens Advice North Stoffordshire Ltd. b. Methods of appointment or eleetlon of Trustees Trv5tees. who are olso Directors of the Compony. are elected from Ihe local commvnity at the Annuol Public Meellng. The Trustee Board oversees the elections process for Trustee ond Officer oppoinlments. A 5eparote proces5 agreed by the Trustee 8oord is followed for the election of the Choir. Vice Choir ond freosurer. No perSDn5 or bgdies externol to the chtsritu ore entitled to uppoinl persons to the Trustee Board. Induction of Trvsiees." newlu oppointed Trustees ore provided with a comprehenslve Inductior) through the provi51on of troining. vi51ts to observe ottivilies and mentorin9 by estoblished Trustees or Ihe Chief £xecvtive. c Organl$otlonal structvre Cltlzens Advice North Stoffordshire Ltd is governed by ils TfUStee Boord which is responsible for setting the strotegic direction ornd the pollcy of the chorlty. The Trustee Boor¢J ctsrries the ultlmote responslbillty for ihe conduct of Cit12ens Advlce North Sioflord5hire Ltd ond lor ensvi'ing Ihot the chority sa115fies its legol ond contractual obligations. The Trustee Board meets 09 o minimum quarterly ond delegoles the doy-lo-doy operotlon of the orgonisotlon lo o senior monogement teom. gf Chlef Executive ond live monogers. The Trustee 8oord is independent from monagement. The Tru51ee Board has lovr sub-commlttees. The Finonce sub-cummlttee recelves reports on ihe orgoni5cltion.5 finoncial position ond advises the Management Teom on IssLpes of fvndrai5ing ond finonclol mgna9ement. The Personnel sub-commlltee considers Issues reloling to stoffing motler5 ond advlses the Monagemenl Teom on personnel issues. The Oflicers group advises the Chief Execvtive on strotegic issues. take5 re5po45ibility for governoncè Issues ond organisationol developmeni. The Estcres commit.ee looks ot issues offecting our premises and advises the Btsard ort Iheir mointenonce. All sub-committees report to the fru>tee Boord. Page 13

Docuslgn Envelope ID.. BC5E8B3Q.9DF04F57-A8B7-D88B89EDEDDB Cltizens Advice North StuffordshI￿ Ltd (A compony Ilmlted by guurontee) Trustees, report (tontinued) forthe yeor onded 31 March 2025 Structure. 9tsvèrnanee and management (continued) d. Reloted porty rèlotlonshlps Cilizens Advice North Sioffordshire Ltd is o member of Citizefts Advice. the operoling nome of the Notionol Associollon f Citlzens Advice Bureoux, which provides o framework of slondords for odvice ond cosework monogement as well as moniloring progress egoinsl ihese slondords Operoting polities ore independently determined by the Trustee Board of Cili2ens Advice North Stoffordshire Ltd in order io lulfil its choritoble objects ond comply with the notional membefShip requirement5. The chorily 0150 co-operutes and lioises with o number of other statutory ond volvntary Dgencies on beholf of enquirers WhEre one of the Trustees holds the posltion of trustee/direclof of onother chority they may be involved In discussions regording thot other charlty but not in the ullimote decision-moking proces& statement of Trustees, rèsponslbillties The Trustees (who ore olso the directors of the Chority for the pvrpose5 Qf cornpony law) ore responsible for preparing the Tr*Jsteeg report ond ihe tinonciGI stotemen15 In QCCQfdonce with opplicoble low ond United Kingdom Accounting Stondords (Unlted Klnodom Generally Accepted Accounting Prociice). Company law requires the TrtJstee5 to prepore finonciol $1utements for eoch finttncittl geor Under compony low, the Trvslees must not opprove the finonciol statement5 ufTless they ore 5Qtislied thot theu give o true ond foir vlew ol the stote of alfoirs of the Charity ond of its incDming resources and opplicotlgn of resources, including its income ond expenditvre. for thot perlod. In preporing these finunciol sttstements. the Trustees ore required to.. select suitoble occovnting pollcies ond then opplu them consistentSy; observe the melhods and principles of the Charities SORP (FR5 102).. moke judgments ond occountlng estimates Ihoi ore reosonoble Ènd prudent". prepore the flnunciol slolements on the going concern bosis unless 11 Is Inoppropriote to presume that Ihe Churily will continue In business. The Trustees ore responslble tor keeping odequote OCCOLinting fecords that are sufficient to show and explain the Choriiy's Iransoctions ond disclose Wilh reosor.oble occurocy ot any lime the finontiol position of the Chority ond enoble ihem to ensure thol the finonciol 510tements comply wlth the Componies Act 2006. They are olso responsible for sole9uording the ossets ol the Chocity and hence for taking reosonable steps for the prevention ond detection of froud and oiher irregulariiies. Thls report hos been prepared in O¢Cordun￿ wilh the special provisions of Part 15 of Ehe Componieg Act 2006 reloting to 5moll componies Page14

D¢¢usign Envelope ID.. BC5E8B3Ik9DF04F57￿BB7-D88BB9EDEDD8 Citizens Advicè North Stoffordshire Ltd (A ¢ompony Ilmlted bu guarantee) Trustees, report Ccontinued> lor the yeor ended 31 Morch 2025 Disclosvre of information to ouditor Eoch of the persons who ore Trv5tees ot the lime when this Trustees, report is opproved h05 confirmed thai.. so for 05 Ihot Trvslee is awore. there Is no relevont oudll information ot which the chorily's ouditor is unowore, ond thot Trustee hos ioken all the steps thot ought to hove been token os o Trustee in order to be Ow0￿ of ony relevant audit informatlon ond io establish thot the charity's ovdilor Is owore of thor Informotion. Approved by order of the members of the board of Trustees and 519ned on their behglf by.. Signets by.. B5È175eyF M èrahams Choir aw Dote: 29 Jot)uory 2026 Page 15

Docusign ErNelope 10.. 8C5E8830-9DF04F67-AB57-D88BB9EDEDDB Citizen5 Advlce North Staffordshire Ltd (A company Ilmlted by guorantee) Independent Auditor's Report to the Members of Citizens Advice North Staffordshire Ltd (formerly staffordshire North and Stoke-on-Trent Citizens Advice Bureaux) Oplnlon We hove audited the f inonciol stotements of Citlzens Advice North Staffordshlre Ltd (formerly Sloffordshire North and Stoke-on-Trent Citizens Advice 8ureoux) (the 'chorlky'I for ihe yeor ended 51 March 2025 whlch comprise the stotement ol finoncial octivitie5. the bolonce sheel, the siolement of cosh flows ond the related notes, including o summary of significont occounting pollcies. The finonciol reporting fromework thot hos been applied in their preparotion is opplicoble law and United Klngdom Accounting Stondords, includlng Finoncial Reporting 5tondord 102 'The Flnanciol Aeporting Stondord applicable in the UK ond Republlc of Irelond, (Vnited Klngdom Generolly Accepted Accovnting Prtsctice). In our oplnion the finoncial stotements.. give o true ond folr view of the slote of the ehoritoble compony'5 affolrs os at 31 March 2025 and of its Inccming resources und oppllcotion of resources, including Its tncome and expenditure for Ihe year then ended. hpve been properly prepared in accoréonce with United Klngdom Genefolly Accepted Accounting Practlce.. ond hctve been prepared in occordonce wlth the requirements of the Componles Act 2006. Bosls far opinlon We coodvcted ovr oudlt In occordonce with Internotionol Stondords on Auditing (UK) (ISAS (UK)) ond oppllcable low. Our responslbilltles under those standords ore f Ljrther described in the Audltorfs responsibilities for the oudit ol the firKinciol stotements sectlon of our report. We ore independent of the choritoble comptny in occordance with the eihicol reqtslrements thot ore relevont to our oudll of the financiol statements In the Uniled Kingdom. including the Finonciol Reporting Council's Ethlcol Standord. and we hove f Ljlfllled our other ethical responslbllltles In accDrdonce with these requirement5. We believe thot the oudil evldence we hove obtained Is sufficient ond appropflote to provlde a basis for our oplnion. Concluslons rÈlatlng to going concern In oudlling the finonciol statements. we hove concluded thot the Trustees, use of the goin9 concern bosls of occounting Sn the preporotion of the finoncial statement5 15 Ctpprapriote. Based on the work we hove performed, we hove not identified ony roateriol uncertointies reloting to events Of condilions ihal, individually or collectivelu. moy cost significont doubt on the chorltoble compony's abillty to continue os o going concern for a period of ct leosi twelve months from when the finoncial stotements are authorised for Issue. Our responsibllltie5 arsd the responslbllltie5 of the Trustee5 With respett to going concern are described in the relevant seciions of thls report. Page 16

Docu519n Envelope ID.. BC5E8830-9DFNF57-ABB7-D88BB9EDEDDB Citlzens Advice North Stafford5hire Ltd (A companu Ilmited by gvtsrantee) Independent Audltor's Report to the Members of Citlzens Advice North Stafford5hlre Ltd (formerly Stofford5hire North and St¢ke-on-Trent Citlzens Advice Bureaux) (contlnued) Other Informotlon The other informotSon comprises the informotlon Included in the onnuol report other ihon the flnanclal statements ond (Hjr oudttor's report thereDn. The Trustees ore responsible for the other informolion contained within the annual report. Our opinion on ihe finonciol statements does not cover ihe other informotion and, except to the extent otherwise expllclllu stored our report, we do not express ony form of assuronce conclusion thereon. Our responsibillty Is to reod the other informoiion ond, in doing so, consider whether the other intormotion is materiolly Inconsistent with the finonciol stotements or our knowledge obtoined in the course of the oudit. or otherwlse appear5 to be materiolly mi55lated. If we Identify such motersol Snconslstencies or cpporeni moterial mlsstatemenrs. we a￿ required to determine whether this gives rise to a rnaieriol misstolement In ihe financlol stoternents themselves. If. based on the work we have performed. we conclude thot there Is o molerlol mi55tatement of this Other infL)rmolion, we are requlred to report thot foct. We hove nothing to report in this regard. Opinian on other rnotter5 prescrlbed by the Componles Act 2006 In our opinion. bosed on ihe work undertoken In the course of the oudit. the informotion given in the Trustees. report for the finonclal year for which the financial stotements are prepored Is conslstenl with the finoncial 51otements. the Trustees, report hos been prepored In occordonce with opplicable legol requirements. Matters on whlch we are requlred to report by excepllon In the light of our knowledge ond understanding OF the choritable compony ond Its environment obtoined in the Course of the audlt. we have not identified mttterial mi5Stotemenis In the TrLt5tees' report. We hove nothing to report in respect of the following motters in relotion to which Compunles Act 2006 reqLtires u5 to report to you If. In our opinion". odequole occounting records hove nol been kept, or returns odeoLJate for our oud-;t have not been received f rom bronches not vlslted by us- or the financial stotements ore not In agreement with the occounting records ond retL*rn5' or certain disc105ures of Trustees, remuneration specifled low ore not mode. or we hove not received all ihe Information and explanotions we require for our oudit., or the Trustees were not entitled to prepare the fSnonclol stotemenls in accordonce with ihe smoll compoF)ies regime and take odvontoge of the smoll companies, exemptions in preparlng the Trustees, report ond from the requirement t¢ prepare o Strcte9ic report Page 17

Docuslgn Envelope ID: BC5E8B3MDF04F57-ABB7-D88BB8EDEDDB Citizens Advlce North Staffordshire Ltd {A company limlted by guorontee) Independent Auditor's Report to the Members of Citizens Advice North Stoffordshire Ltd (formerly stofford5hlre North ohd Stoke-on-Trent Citlzens Advice Bureaux) (¢ontlnued) Responslblllties of trustees A5 explained more fvllu in ihe trv5tees' responsibilitles stotemenl. the Trustees (who are olso the directors of the chorilable company for the purposes of company low) ore responsible for the preporotion of the finonciol statements and for being sotlsfied Ihai they give o true ond f oir vlew, ond for such internol control a5 the Trustees determine is necessary to enoble Ihe preptsrotion of flnonciol stolements thot are free frorn moteriol misstolemenl, whether due to froud or error. In preporing the finonciol stolements. the Trv5tees ure responslble for ossessing the choritable company's ability 10 CDntinue os o going concern. dlsclosing, 05 Dpplicoble. motter5 reloted to goir)g concern ond using the going concern basls of occounting unless the Trustee5 eith2r Intend to Ilquldate the chorltable Compony or to cease operotions. or have no reolistic olternotive but to do so. Audltofs responslbllitles for the audlt of the finonuol statements Our objectives orè to obtoin reasonable Q5SLironce obout whether the finonciul stotemenls os o whole are f ree from moteriDI mis5totement. whether éue to froud or error, ond to issue an auditorfs report thot includes our oplrnion. Reo50noble os5uronce is o high level of o55vronce. bvt 15 not o guarontee thot an oudit conducted in occordance with ISAS (UK) will olwoy5 detect o moteriol mlsstotement when It exlst& Mi55totement5 con orlse from froud or error ond ore considered moteriol 14, individually or in the ag9￿gote. they could reosonably be expected to Influence the economic decisions of users loken on the basis of these linoncial stotements. Irreguloritie5. including froud, ore instonces of non-complionce with laws ond regulolions. We deslgn procedures In Ilne with our resF)onslblllties, outlined obove. to detect materiol rnls5tctÈments in respect of irregulorities. includin9 fraud. The extent to which oar procedures ore copoble of detectin9 irregulurilies. including fraud Is detailed below.. Ovr opprooch to identifylng ond ossessing the risks of matei'lol m15Stolement In rRspecl of Irregularitles. including froLtd and non-complicnce with laws ond regulotions. wos os follows,. the senior siotutory audllor ensured thot the engagement teom collectIvely hcd the appropriate competence. copobilities ond skills to identlf g or recognise non-complionce wlth opplicoble lows and regulotions.. we idenlified the lows ond reguloiions opplicoble to the choriiot)le compony through discussions wlth dlrectors ond other monogement, and from our commerciol knowledge and experience of the sector. we focused on specific lows and regvlotlons which we considered moy have o direct moteriol effect on the finonciol slotements or the operotions of the chorilable compony, including the finonciol reporting legislotion. Charities Act 2011. Componies Act 200& icxotion legislation. onti-bribery. employment, ond environmentol ond heakh ond sofety legislotlon., we assessed the extent of complionce with the lows and regulations identified obove througn moking enqulrie5 of monogement ond inspectino legol corre5pondence- ond Identified laws ond regul(ytions were commur>lCOted wirhin the avdit team regularly ond ihe teom remained olert to instonces of non-compllonce throvghgut the ovdil. Pag8 18

Do¢usign Envelope ID: BC5E8B30-gDF04FS7-ABB7-D88BBgEDEDDB Citizens Advlce North Staffordshlre Ltd (A cornpany Ilmlted by guarantee) Independent Auditor'5 Report to the Members of Cllixens Advlce North Staffordshlre Ltd (formerly Stoffordshlre North and Stoke-on-Trent Clt12ens Advice Bureaux) (contlnued) We ossessed the susceptlbility ef the chorioble compony's financlol stotements to material misstotement. Including obtaining on undersionding of how froud mlghi occur. by.. moking enqviries of monogernent os to where they consldered there wos susceptibility lo f roud. their knowledge of octuol, suspecled and olleged froud- ond considering the internol contro15 in ploce to mitigote risks of froud ond non-complionce with lows ond regulo1ions. To oddress the risk of fraud through monagement blos ond ovefride of corirrols. we.. performed onolyllcal procedures to identify ony unusuol or unexpected relotlonships., tested journol entrie5 10 identify unusual tronsoctions.. ossessed whether ludgements and assumptlons mode in determinlng the accountlng estimotes set out in Note S were indicative of potefttiol bios., ond Investlgoted the rotionole behind 5ignificont or vnvsuol troftsoclions. In response to the risk of irre9ularities and non-complionce with laws and regul(Jtions, we designed procedures which Included, bvt were not limited to- ogreeing finoncial stotement éisclosure5 to underlying supporting documentollon.. reoding the minutos of meetings of those chorged with governonce. enquiring of monooement os to octuol ond potentlol litigotlon and cloim5' and reviewlng correspDndence with HMRC. relevont regulotors oncl the choritable compony's legol odvisors. Becouse of the inherent limitations of or) ovdit, there Is o rlsk thot we will not detect oll Irregularities. including those leading to o moterial mlsstoternent In the flnonciol statements or non-cornplionce with regulution. Thls r15k increoses the more thot compllonce with a law or regulotion is removed from the events and tron50clions reflected in the finunEiol statements. 05 we wlll be le55 likely to become owore of instonces of non-compllonce_ The risk Is olso greoter regordlng Irregulorities occvrring dve to froud rother thon error, os fraud involves intentionol conceolment. forgery. collu5i0n. omi55i0n or misrepresentation. A further de5crlption of our responsibilities for the oudii of the linanciol stotements is locoied on the Financial Reporting Councll's webslte at.. www.Ircorg.uk/ouditorsresponsibilitles. This description forms port of our auditors report Page 19

Docusign Envelope ID: BC5E8B3Ck90F04F57-ABB7-D88889EDEDDB Citlzens AdvltÈ North Stoffordshlrè Ltd (A company limlted by guarantee) Independent Avditofs Report to the Members of Cltizens Advice North Staffordshire Ltd (formerly Stoffordshire North ond Stoke-on-Trent Citizens Advice Bureaux) {contlnued) Use of our report This report is mode solelu to the choritoble compony's tnJstees. os o body, In accordonce with Chopter 3 of Part 16 of the Componies Act 2006. Our oudlt work hos been undertoken so thoi we might stote to the chorltoble compony's trvstees those motters we are required to slate to ihem in on ovdltorfs report and for no other purpose. To the fullest extent permitted by low. we do not uccept or ossvme responsibility to onyone other than the charitable company und its member5. as a body, for our oudil worK for thi5 report. or forthe opinions we hove formed. Jonathan Dudley (Senior Stotutory Audltor) for and on beholf of Dolns Audit Limited Slotutory AvditOF Chortered Accountcrtts Albion House 2 Etrurlo Off Ice Village Etruria Stoke-on-Trenl sn 5RQ Dole.. Page 20

Docuslgn Envelope ID.. BC5E8B30-9DFLk4F57-AB87-D88BB9EDEDD8 Citizens Advice North Stcjffordshire Ltd (A CDmpony limited by guaranteÈ} Slatement ol linonciol octlvltles {incorporotlng income ond expenditure account) for the year ended 31 March 2025 Unrestrlctéd funds 2025 Restricted fvnds 2025 Total funds 2025 Total funds 2024 Notè Income from: Donations ond legocies ChgAttsble octimries 144.186 144,186 174,296 541,537 5.627.723 6.169.260 6.63S.649 Other trodlng ocllvilies 14.fj85 14.685 4.200 Investmenrs 25.H9 25,449 50 Total in¢ome 723.657 5.627.723 &351.5aO 6,817.195 Expenditure on.. R0i5ing funds Charitable aclivitie5 69,144 503.320 69.144 65.778 5.561,958 6,065.278 6,527.791 Totol expenditure 572.464 5.561.958 6.154.422 6.593,569 Net movement in funds 151,393 65.765 217.158 223.626 Reconciliution of fund$- rolol funds broughi forword Nel movement In funds 1.794.567 151.395 240,893 65.765 2.035.260 1.811.634 217.158 223,626 Ttstol f unds carrled forword 1,945,760 506.658 2,251418 2.035.260 The St4Jtemeil of Finoncial Activities includes oll goins and losses recognised in the year. The noies On pages 25 to 50 form part of these financial slotements. Page 21

Docusign Envelope ID.. BC5E8830-9DF04F57-ABB7-UBBBB9EDEDDB citize￿ Advi¢e North Stoffordshire Ltd (A wmpony limited by guorantee) Registered number: 24029D2 Bulonce sheet As ot 31 March 2025 2025 2024 Not¢ Fixed 055ets Tor)gible 055et5 14 447.107 392,989 447.107 392.989 Current ossets Debtors 15 450.527 1.004.055 Cash oi bank ¢nd in hand 2.215.031 1,643,319 2.665.358 2.647.374 Current Ilubilltles Creditors". amounts falling due within one yeor 16 (860.047) 0.005.103) Net current assets 1,805.311 1.642.271 Totol assets l¢ss current liubilitie5 2.252,418 2.035.260 Totol net ossets 2.252.418 2.035.260 Charity funds Reslricted funds 506.658 1,945.760 240.893 Unrestricted funds 1,794.367 Totol f unds 2.2S2,418 2.035,260 Page 22

Docusign Envelope ID.. BC5E8B3&9DF04F57.AB87.D88B89EDEODB Citizen5 Advlce North Staffordshire Ltd (A compony limited by guorantee) Reylstered nvmber.. 2402902 Balancè sheet (continued) As at 31 Murth 2025 The Trustees ocknowledge their responsibilities for complying with the requirernents of the Act with respert to occounting records and preparotlon of f inoncio71 statements. The finonciol slolement5 have been prepored In occordance Witn the provisions opplicoble to entities svbject to the smoll componles regime. The finonciol stolement5 were opprowed ond outhorised for i55ue by the Trustee5 ¢nd sjgned on their behalf by.. $lunod by.. D858175E2FEB4BS. M Grahamslow Choir Dole.. 29 Joriuory 2026 The notes on page5 25 lo 50 form ptsrl of ihese finondal slatemenl& Page 23

Docusign Envelope ID= BC5E8B3o.gDF04F57-ABB7￿88B89EDEDDs Citlxen5 Advice North Stafford5hire Ltd (A ¢ompony limlled by guarontee) Stotement of cash flows for the year ended 31 Mtsrch 2025 2025 2024 Cash flows Irom operotlng octlykies Net cosh generoled from operoting activities 651.222 549.707 Cash flows from Investlng attlvfties Interest income 25.449 50 Purchase of tongible fixed ossels <102.959) (71,727) Net cosh used in inve5tlD9 activlties (79.510> (71.677) Cash flows from finondng actlvities Nèt cash provided by financing attlvitles Change in cosh and cash equivaletsts In the yÈar C05h and cash equivolent5 Ot the beginnlng of the yèor 571.712 478.030 1.643.319 1,165.289 Cash and cash equlvolents ot the end of the year 2.215.051 1.645.519 The notes on poges 25 to 50 form port of these finonclal stotements Page 24

Docusl9n Envdtspe ID: BC5E8B31>9DF04F574887.0888B9EDEDD8 Cltlzens Advice North Stafford5hire Ltd (A company limited by guorontee) Notes to thè finondal stotements for the yeor ended 3? March 2025 Generol Informtstion The Chorlly Is o Company limited by guuranlee incorporoied In En9land & Woles. The member5 of the Chority ore the trv51ees nomed on poge l. In ihe event of the Chority being wound up, the liobility In respect of the gvorttniee is limlted to £1 per member of the Chority. The regisiered office15 Mitchell House. Town Rood. Hanley. St¢ke-on-Trent. England STI 2QA. Accounting poli¢les 2.1 80515 pf preparotlon of financial statements The financiol stotements hove been prep0￿d in occardonce with the Chorities SOAP (FAS 102) Accounting ond Reporting by chori11￿. Slotement of Recommended Practice opplicoble to choritles preparing their uccounls in occordonce with ihe Flnonciol Reporting Stcndord opplicoble in 1he UK ond Republlc of Irelond (FAS 102) (elfeciive 1 Jonuaru 2019). the Financiol Rep(irting Standord opplicoble in the UK or)d Republic ef Irelond <FRS 102) ond the Componles Act 2006 Citiiens Advice North Sto*fordshire Ltd ffteets the deflnilion of u public benefit entity undef FRS 102. A55ets ond liotAlitlÈs are Inltlolly recogni5ed ot historicol c05t or transoction volve unless otherwise stoted in the relevant occounling policy. 2.2 Going concern The Trusiees hove reviewed ond approved the Iinonciol projeclion5. The TruSTees beli&ve rhÈr& orè adequote resource5 which will enable the Charily to meet its liobilitles as theu foll due for the foreseeable fvture. For this ieoson. the TrLpslees hove adopted the going concern bg5is In preparlng the finoncipl slatemenl& Page 25

Docuslgn Envelope ID.. 8c5E8B3￿9DF04F51-Ass7-D88&89E￿ELIDB Citizens Advice North Staffordshire Ltd (A compuny limlted by guarantee) Notes to the financial statements forthe ueur ended 31 Morch 2025 Accounting policle$ (continued) 2.3 Income I Income is recognised ance the Charity has entitlement to ihe income. it is proboble thot the income will be received ond the omount of income recelvoble can be measured reliably. The recognition of income from legoties is dependenl on estoblishing entitlement. the probobilily of receipl ond the obility to estlmote with sufficient occurocy the omovnt receivoble. Evidence of entitlement to o legocy exist5 when the Chorrty has suvlcient evidence thot a gifi hos been leli to them (1hrovgh knawledge of the existence ol a volid will ond the deolh of the benefoclor) ond the executor is 50tisfied that the property In questioq will not be requlred to 50tisfu claim5 in the estote. Receipt of o legocy must be reco9nised when Ir Is proboble thot11 will be received ofté the lolr volue of the umount receivoble. which will generolly be the expected cosh omount to be dlstributed to Ihe Charity. con be rellobly meosured. Gronts ore included in the stotemenl of finoncial aclivlties on a receivoble bagig. The bolance of income re￿iVed for speciftc purposes but not expended during 1he period is shown in the relevont funds on the bolonce sheet. Where income is received in odvonce of entitlement of receipt, ils recognitlon is defefred ond InclLJded In creditors ns deferred Income. Where entitlement occurs before income is recelved. the income is occrued. Where the donoted good 15 o flxe6 055et, f, is meosurecl ot foir vulue, unless It is improcticol to meosure this reliobly. in which cose the cost of the Item lo the dtsnor should be used. The gain is recognised os income from donotion5 ond o corresponding omounl Is included in the opproprlate fl%ed asser closs and depreciated over the useful economic life in occordonce with the Choritu's occovnting policie& On recelpl. donoted professionol Services ond focllille& are recDgnlsed on the bosis of the volue of the gift to the Charity which is the omount It would hove been willing to poy to oblaifl services or focilllies of eouivolent ecanomic benelli on the open morket, o correspondin9 umount is then recognised in expenditure in the period of reteipi. Income tox recoveroble In relolion to dohotions received Under Gift Ald or deeds of covenont is recognised ot the time of rhe donation. Income tox recoveroble in relotion to invèstment income is recognised at the tlme the investment Income is receivoble. Other Inconie is recc>gnised in the period in which il 15 receivoble ond to the extent thE goods hove been provided or on completiort of the service. Page 26

Docuslgn Envelope10.' BC5E883￿9￿F04F57￿BB7.D88BB9EDEDD8 tlzens Advice North Staffordshire Ltd (A compony Ilmlted bu gvorantee) Note5 to the finoncicl statements lor the year ended 31 Mgrch 2025 Accountlng pollcles (contlnued) 14 Expenditure Expenditure is rectsgnisecl once there Is o legol or constructive obligotion to Ironsfer econcrnic benefit to a third porty, it is proboble thot o tronsfer OF economic benefits will be requifed in seiilemeni ond the omouni of Ihe obligolion can be meosvred reliobly. Expenditure is classified by octivlly. The cost5 of eoch oclivity ure mode up of the tolol ol direct costs ond shored costi £ncludin9 SUPPOrt costs Involved In undertoking eoch tsctivlty_ Direct costs ottribvtuble to o single octivity ore ollocoted directly to ihat oclivily. Shored costs which conlribute to more thar, one octivity and support Costs which ore not allr1b￿Oble 10 0 Single octvily ore opportioned between those octivlties on o b0515 consistent wilh the use of resources. Central sloff costs ore ollocoled on the basis ol linie Spent. ond depreciotion chorges ¢llocoteé on the portlon of the Osset's use. Expenditure on roislng lunds includes all expenditure incurrerl by the Chorily lo raise f un(Js lor its charitable purpose5 ond include5 costs of all fundraising activities events ond non-chor1oblÈ tfodlng. Expenditure on choriluble octivitie5 is incvrred on d1￿ctI¥ unL4ertoking the octivities which further the Chorlty's objectives, og well os ony ossocloted SLPPOrt costs. All expendittsre is inclusive of irrecoveroble VAT. 2.5 Government grants Government gron15 reloting to longible lixed asse15 ore treated os deferred Income and ￿leaSed to the stotemenT of finoneiol Oclivitles uoon the completion of the relevont performonce-reloleé condltion& Other gronts that ore not subject to pertormonce-reloted cortditlOl1 s tsre credited to the 5totement ot finoncioj OCliv5ties os the gront proceeds ore received. Gronts recelved prlor 10 the revenue recognition crilerio being satisfied are recognised os o liability. 2.6 Interest receivable Interest on funds held on deposlt is included when receivable ond the omounl con be meosured rellobly by the Chority,. this is nDrmolly upon notification of ihe interest poid OT poyable by the institution with whom the funds ore deposlted. 2.7 Tan9lble fixed assets and depredation Tangible fixed ossets costing £NIL or more ore copitoli5ed ond recognised when future economic benellts are proboble ond the cost or volue ol the ossei ton be mecjsured relioblu. Tangible fixed ossets are initiolly recognised al cost. After recognition, under the cost mcdel. tonglble fixed ossets ore meusured ot cost les5 Qccvmuloted depreciation ond ony occumultsted impolrment losses. All COSts incurred to bring o tongible Ilxed Osset Into Its inlended working condition shovld be included in the meo5urement ol cost Page 27

Docusign Envelope ID.. BC5EeB3o-9DF￿Fs7-A￿B7-D83BB9&L)EDD8 Citizens Advice North Staffordshire Ltd (A cgmpony limited by guorontee) Notes to the flncnclal statements forthe year ended 51 Mar¢h 2025 A¢counting policies (continued) 2.7 Tangible fixed ossets and depreclation (continved) Depreciotion Is chorged so OS to ollocote the cost of tangible f￿ed ossets less their residvol volve over their estimoted vseful lives, Depreciotion is provided on the following bases Freehold properly Fixture5. Ititings ond equipment Letssehold property. 2Yo Stroighi Ilne 20-53.33% on reducing balance bosis Over the term of the leose 2.8 Debtors Trode and other debtors ore reCOgn￿ed tst the settlement omount ofter onu trode discount oftered. Prepoyments ore volued ot the omount prepoid nei of onu trade dtscounts due. 2.9 Cash at bunk and IM hond Cosh rst bonk ond in hond includes cosh ond short-term highly liquid investments wilh 0 short moturity of three months or less fi-om ihe dole ol ocquis11itsn or opening of (he deposi1 or simllor tsccount. 2.10 Liabilities and provisions Llobilitie5 ore retognlsed when there Is oo obligoiion oi the bolance 5heel dole 05 o resvlt of o post event, il 15 probable thol o tron5fer of economic benelit will be reqsjired in settlement. ond rhe omovnt of the seiilement con be estlmoted reliably. Llabilities ore recognised ot the omount thol ihe Chorltu onticipates il will poy lo settle the debt or the omount it hos received os odvonced poymenls lo.r the goods or services it must provide. Provisions are meosured ot the best estimote of the omounts required to seltle the obligotion. Where the elfea of the tlme volue of money Is malerlol, the provision is b05ed on the present volue of those omount5. discounted a1 the pre-tax discount rate thot reflects the rlsks specific to rhe liobility. The unwlnding of the dlsccsvnt Is recognlsed in the stolement ef finuncial activities os o finonce c05t. 2.11 Flnonclal Instruments The Chority only hos financial assets ond fintsnciol Iiobilitie5 of o klnd Ihot quoisfy os bosic finonciol insiruments. Bosic finonciol Inslruments ore Initlolly recognised ot transaction volue ond subsequently meosur& ot their settlement volve wilh the exception of bonk loons which ore subsequently meosured ci urnortlsed Cost using the effeclive interest method. 2.12 Operotlng leoses Renlals pold under operatln9 leoses ore chorged to the statement of finonciol octivilles on o stroighi-llne bo515 over the leose term. Page 28

Doeuslgn Envelope ID: BcSE8B3￿9DF04FS7dB87.Tr88BB9EDED￿B Citizens Advice North Staffordshire Ltd (A company limited by gvorontee) Note5 to the f inoncial stotements for the year ended 31 March 2025 Ac¢ountlng policies (continued) 2.13 Pen5iOn5 The Chorily operoles o defined Contrib￿tIOn pension scheme and the pensEon chorge represents the omounts poyoble by the Chority lo the fund in resped of the yeor. 2.14 Fund q¢¢cuntlng Generol funds ore unrestricted funds which are ovciloble lor use ot the discretion ol ihe Trvslees In furthertsnce of Ihe generol objectives of the Chority and which hove not been desigftoted for olher purpose5. Designoted funds comprise unrestricted funds thot hove bee.r sei oside bu the Trustees for portkulor purposes. The oim ond use of eoch designoted fund is Set out in the notes lo the finonciol stotement5. Restricted funds ore fund5 which are to be used In occordonce with specific resirlctlons Imposed by donors or which hove been rolsed by rne Chority for particulof purposes. The costs of roising and odministering such fup,ds ore charged ogoinst the specifv"c f vn¢J. The oirn ond use of eo¢h restrlcted fund Is set ovt In the notes to the finonciol stotements. Investnieni incornq golns ond losses ore allocoted to the oppropriote fund. Critical o¢¢ounting estimote5 and areos of Judgment E5timote5 Qnd jud9ments ore continuollu evoluoted ond ore bdsed on historicol experience and oiher foctor5, including expectotloii s of f uture event5 thol are believed to be reo50noble under the circurnstonces Crlllcal accovntlng estimotes ond ossurnplions". The Charity mokes eslimotes ond assumptions concerning the future. The resulting occounting estimotes ond ossumptions will. by definitlon, geldctm equol the reloted aciuol results. The estimole5 ond ossumptions thol hove o significant risk of cousing o moterial odiustment to the carrying omounts of ossets tsnd liabilities within the next flnonciol year ore dscussed below. Crfticol oreos ol judgment: The keu judgement that the manogement hos mode in the process of opplying the churities occovnting policies relotes to the colculotion of occrued ond deferred income specific io eoch project Eoch projeci hos o seporole cosi cenrre in the occovnting system which ollows for incomes ond c05r5 specific to each project to be idenfitied seporolely thu5 providing o bosls for occurole colcuiotlon of accrued ond deferred income. In detei'minsng the ollocolian ol expend￿ture between octivities, a detoiled review of direct and indirect costs be undertoken by the manogement. Jvdgements ore made ollocoiing Indirect costs to octivltes occording to o percentoge basis odjusted lo reflect the speclfic charoclerislic5 Ot projects. Page 29

Docuslgn Envelope ID.. BC5E8B30-9DFCh4F57-ABB7.D88BB9EDEDDB Citizen5 Advlte North Stoffordshire Ltd (A Cgmpuny limlted by 9uarontee) Notes to the f inancial stiJtements for the uear ended 31 March 2Q25 Income from donations and legacles Vnrestricted funds 2025 Total fund$ 2025 Oonotions 6.996 6.996 Grants 137.190 137.19Q 144.186 144.186 Unrestricted funds 2024 Totol fvnds 2024 Donations 913 913 Gronts 175.383 1?3.383 174.296 174.296 Income from chorltoble actlvities Unrestrlcted fund5 2025 Restrtcted funds 2025 Total funds 2025 Generolist Advice 34S,476 617,364 962.840 Debt Advlce 18.604 2.625,126 2.643,730 Specialisi Advice SVG USAH & Consumer Advice 177,457 299.134 476,591 2,086.099 2.086.099 541,557 5.627.723 6,169.260 Page 30

Do¢usign Envelope ID: BC5E8B30-9DF04F57-ABB7-D88BB9EDEDDB Citizens Advi¢¢ North Stoffordshire Ltd (A company limited by guurontee) Notes to the financlal stotements *or the yeor ended 31 Morch 202S Inwme f rom chor5table activlties (conlinuedj Unresrritted fvn¢5 2024 Restricted funds 2024 Totol funds 2024 Generoli5t Advice 467.460 265.999 733.459 Debt Advice 4.911 5.110.005 5,114.916 Speciolist Advlce SVG USAH & Consumer Advice 121,731 401,877 525.608 2.266.666 2,266.666 594,102 6.044,547 6,638.649 In¢ome from other trodlng activities Income from non charitable troding activities Unrestrlcted funds 2025 Totol funds 2Q25 Troinin9 Events 14,685 14.685 Unrestricted funds 2024 Totol fijrnds 2Q24 Troinin9 Evenls 4.2QO 4.200 Page 31

Docusign Envelope ID: BC5EBB30-9DFfHF57-ABB7-D88YBgEDEDDB Citizens Advice North Stoffordshire Ltd (A cijfftpany limited by guorontee) Notes to the financial £totÈmÈnts for the year enderj 31 Mcrrh 2025 Investment Income Unre$tricted funds 2025 Totol funds 2025 Bank lftterest 23,449 23.449 Unrestricted fvnds 2024 Ttslol lunds 2024 Bank Inzerest 50 50 Expenditure on roislng funds Fundralslng trodlng expenses Unrestrlcted fund$ 2025 Totol fvnds 2025 Cost of generoiing funds 69.144 69.144 Page 32

Docusign Envelope ID., BC5E8B3o-9DF04F57￿BB7-D88B8QEDEDDB CitIzens Advice North Stofford5hire Ltd (A companu Ilmited by gvorontee) Notes to the finonclal stotements for the yeor ended 31 Morch 2025 Expendlture on rolsing funds (contlnued) Fundraislng trading expenses (contlnued) Unresiricied fund5 2024 Totol funds 2024 Cosl of generating funds 65.778 65.778 Analysi5 of expenditure on chorltable activities Summory by fund type Unrestricted funds 2025 Restrlcted funds 2D25 Totol 2025 Generolist Advice 2e6,615 557.599 840.214 Debt Advice 58,958 2.625,126 2.664.084 Spe¢lolist Advice SVG USAH & Consumer Advi 175.747 299.134 474.881 2.086.099 2.066.099 503.320 5,561.958 6.065.278 Page 33

DO￿Js1gn Envelope ID.. BC5E8830-9DF04F57-ABB7-088BB9EDEDDB Citizèns Advice North Stoffordshire Ltd (A compony limited by guarantee) Notes to the finon¢ial stotemènts forthe yeor ended 51 March 2025 Analysls of expenditvre on ¢hafltoble octivities (cantlnued) Summtsry by fund type (Continued) Unre5tricteo fvnds 2024 Restricted funds 2024 Totol 2024 Generolist Advice 460,348 265.999 726,347 Debt Advice 4.911 3.025246 3.030.157 Specialist Advice SVG USAH & Consumer Advice 121.731 401.877 523,608 2.247.679 2.247,679 586,990 5.940,801 6.527.791 io. Anulysis of expenditure by actlvltles Activities vndertoken directly 2025 Support costs 2025 Total funds 202S Generollst Advlce 804.OB8 2345.121 36,126 840,214 Debt Advice 318.963 2.664.084 Speoolist Advice SVG USAH & Consumer Advice 411.318 63,563 474.BB1 1,835.989 250.110 2.086.099 5,396.516 668.762 6,065.278 Page 34

Docusign Envelope ID: BC5EB530-9DFO-4F57-ABB7-D88889EDEDDB Cltizens Advice North Stafford5hire Ltd {A company limited by guorantee) Notes to thÈ finandal statements for the year ended 31 Morch 2025 10. Anoiysls of expendlture by acuvitles (continued) Acrlvlties vndertoken directly Support cost5 2024 2024 Totol funds 2024 Generolist Advice 691876 33,471 726,347 Debt Advice 2,656,679 464.762 375,478 3.030.157 Speciolist Advice SVG USAW & Consumer Advlce 58.846 523.608 1,962.089 285,590 2,247.679 5.776,406 751.385 6.527.791 11, Audltovs remunerotlon 2025 2024 Fee5 poyoble tc> the Charily'5 ouditor for the audit of ihe Chc¢rlty's unnuol occounts 9.75D 8.750 Fees poyoble to the Charity's oudltor in respect of". All non-oudlt services not included obove 3.750 12. Stoff Costs 2025 2024 Woges ond solories Sociol securlly costs Redundancy und settlement costs Pensiort Costs 4,550,312 356,872 4,D81,999 520,699 9,067 114.766 117.952 Other emplouee benefits 22.453 4.825.136 4.548.984 Tolol redundoncy ond settlement pouments during the year omounted to £Fiil (2024 £9,08n. No specific funding wos received io cover redundoncy poymenr5. Page 35

Do¢usign Envelope ID.. BC5E8B30-9DF04F57-ABB7-D88B89EDEDDB Citlzeng Advlce North Stoffordshire Ltd (A ¢¢mpany limited bu guarontee) Notes to the finartelol statements f¢rihe year ended 31 Morch 2025 12, staff costs {c¢ntlnued) The overoge number of persons employed by the Chorlty durlng the year wos os follows.. 2025 No. 2024 No. Chorltoble octivilies 195 201 Cost of generating funus Monogement oncl odmlnistrotion 196 204 The nL*mber of employees whose employee beneflts (excluding employer pension costs) exceeded £60.OOQ was.. 2025 2024 No. In the band £60,001- £70.000 The key mono9ement peronnel ot the Charitu comprlse Ihe Chief Execviive Officèr ond the five manogers (2024. CEO ond five monogers). The total employee benefits of the key mcjnogement personnel of the Chorily were £238.895 (2024 - £290,068). 13. Trustees. remuneratlon and expense5 During the yeor. no Trustees recetved ony remunerution or other benefits (2024 - £NIL)- Durlng the yeor ended 31 March 2025. no Trustee expenses hove been incurred (2024 - £NIL)- Page 36

Doc￿19￿ Envelope ID.. 8C5E8B30-9DF04F57-A687-D888B9EDEDQB Citizer$5 Advice North Staffordshire Ltd (A ¢ompony Ilmlted by gucrontee) Notes to the financial stotements for the yeor ended 31 March 2025 14, Tanglble fixed assets Fixturès. fittings ond equipment Freehold property Leosehold proPErty Total C05t or volvation At 1 April 2024 140.H9 926.863 790.349 1.857.667 Addition5 46.892 56.067 102.959 At 31 March 2025 140.449 973.755 846.416 1.96Q.620 Depredotion At l April 2024 Chorge for the yetsr 54.892 732.615 697.165 1.464.672 3.172 22.405 25.264 48.841 At 31 Morch 2025 58.064 755,020 720.429 1,513.513 Net book volue At 31 Horch 2025 102.385 218.735 125.987 447.107 At 31 March 2024 705.557 194.248 93.184 592.989 15. Debtors 2025 2024 Duè wlthln ono ueor Trode debtors 5,051 10.633 307,399 Other debtors 18.722 Prepaymenls and accrued Incr)rne 434.643 677.934 450,327 1.004.055 Page 37

Docusign Envel¢pe ID.. BC5E8830-9DF04F57-AB87-D88B89EDEDDB Citizens Advlce North Stofford5hlrè Ltd (A company Ilmlted by 9uorontee) Note5 to the finoncial stotements for th¢ ueor ended 51 Morch 2025 16. Credltors: Amounts folling due within one year 2025 2024 Poyments received on occount Trode creditors 4.786 2344 96.119 314.053 Other loxation ond 50CtoI security 178.483 166.616 Other creditor5 15l849 144.562 Accruols ond deferred income 428,810 377.528 860.047 1.005.103 2025 2024 Deferred income or1 Aprll 2024 193.103 493.197 Resources deferred during the yeor Amounts releosed frorn previous periods 282.517 193.103 093.103) (493,197) 282.517 195.103 Creditors inclvded £282,517 (2024 £193.103) of income which hos been deferred inio the follDwing gear due to the timlng of the componu's entitlement to Income. There ore no unfulfilled conditions oiioched to the Income ut the bglonce sheet dole. Page 38

Docu81gn Envelope ID." BC5E8&30-9DF04F57-ABB7-D88BB9EDEDDB Citizens Advlce North Staffordshire Ltd (A compuny limited by guarantee) Note5 to the financiol 5totements for the year ended 31 Mtsrch 2025 17. Statement of funds Statement of Funds - Current year Bolonce ot 31 Mtsrch 2025 Balance ot 1 Aprll 2024 Tronfers Inlout Income Expendltura Unrestricted Fvnd5 General Funds 956.459 435.923 (284.55Q) (196.062) 1.107.852 Other Fvnds 196.062 LAA Fund 91.872 (91.872) 956.459 723.857 (572.464) 1,107.852 Unrestricted Funds - Oesignoted Funds Flxed Assets 212.908 212.908 Building Repolrs 100,000 100.000 Stofflng C051s IT Re-provlsion Generol Contingenctes 400,000 400.000 75.000 75,000 50.000 50.OOQ 837.908 837,908 Restrlcted funds Consumer Advlce 1.167.099 V.167.099) Biddulph Town Council Future Support S~O-T Housino & Debt Advice Citizens Advice - Face to Face Debt Advjce 20.000 (20,000) 248.813 (248.815) (139.334) 139.354 415,441 (475.441) atizens Advice E￿ergY Advice VKSPF / Money MOT5 Potleries Moneywise 88C Children in Need 61921 <57.359) 5.562 127.397 027,397) 164,636 060.324) 4.312 33.405 (33.405) S-O-T Refugee & Asylum Project Cit12en5 Advice Debt HLsb 50.000 <50.000) loo,000 637.739 (72e.522) 9.217 Citizens Advice DRO Hub 508,664 1468.650) 40,034 Page 39

Docusign Envelope ID.. BC5E8B30-gDF04F57-ABB7-D888B9EDEDDB Cltizens Advice North Stuffordshire Ltd (A c¢mpany limited by guorontee) Notes to thè finoncial stotements for the yeur ended 31 Morch 2025 Citizens Advice Trolning Maps 2.048 (2.048) Unikn'ng Staffordshire Agoinst ote 8.511 170.000 (163,127) 15.394 Stofford5hire Victim Gutewoy Chonging Futures {Benefils) Chonglng Futures (Housing) Big Lt)ttery Fund - Welcome Advice 23.026 749.000 (690,887) 81.159 32.988 {32.988) .762) 7,762 101.885 001.885> (2,750) NS Mvlliple Sclerosis Sociely Notlonol Lottery - Office Ext¢r15ion 2.750 104.006 04.968) 89.03B Coolfields Refurbishment 1 CS.O-T) Clty S.O-T - Fuel Voucher Scheme 5.340 (275) 5,067 208.154 (20B.154) (5.150) Stoke Norlh Big Locol NHS Combined Heolth Core Trust 5.150 40.900 {40.000) N Compass Stoff5 Corers British Gos Energy Tr*J5t 26.000 (26.000} fj2.484) 162.484 Energy Savlngs fund 162.403 {162.403) {11.000) Leek Town Covncil 11.000 Cheoclle Town Councll 2.000 (2.000) Brighter Futures VAST 1.125 <1,125) 5.600 (5.600) Newcotsle Faodbank 56,302 {45.043) 13.259 Justlce Together Inltative Moorlonds Foodbonk 36.720 (56.720) 82.684 (65.183) 17.501 Mulliply Codent 140,026 015,891) 26.135 46.173 {46.175) 240,893 5,627.723 (5.561,958) 506.658 Toiol o¥ funds 2.Q35.260 6.351,580 (6.134.422) 2.252.418 Page 40

Do¢usi9n Envelope ID.. BCSE8B3(>9DF04F57-ABB7-D88BB9EDEDDB Citizens Advice North Stoffordshlre Ltd (A company Ilmited by guarontee) Notes to the finon¢tgl statement5 for the year ended 51 Morch 2025 Statement of funds- prlor y¢ar Balonce ct 31 March 2024 Bolonce ot I April 2025 Tranfers In/out Income Expenditvre Unrestrlcted funds Generol Funds 836.579 569,228 (449.548) 174.296 956.459 other Income 174.296 LM Fund 29,124 {29.124) 456.579 772.648 (652.768> 956.459 Unrestrlcted Funds . Designoted Funds Fixed Assets 212.908 212,908 Building Repoirs Stuffing Costs IT Ae-provlsitsn Generol contlngencles 100.000 ioo.000 400.000 400.000 75,000 75,000 50.000 50,000 837.908 837,908 Aestrlrted funds Consvmer Advice 1.257.658 (7.257.658) (15.000) (138,765) (123.415) Biddulph Town Council Futvre Support S-O-T Houslng & Debt Advice Citizens Advice - Face to Face Debt Advice 15.000 138.765 123.415 471,556 (411.556) (100,576) Citizen5 Advice - Energy Advlce UK5PF / money MOTS Polteries Noneywi5e Bec Children in Need 100.576 70.000 (70.QOO) (203.940) (53.175) (65.738) (1,4B4.382) U99,098) 203,940 33,175 S-O-T Refugee & Asylum Project Qtizen5 Advice Debt Hub 65.73B 1,5e4.382 iOO.OOQ Citizens Advlce DRO Hub 199,098 Uniting Stoffordshire Agolnst Hote 2.560 203,015 (197.054) (792,967) 8.521 Staffordshire Victim Gatewoii 10.000 805.993 23.026 Psge 41

Dotusign Envelope ID: BC5E8B30-9DF04F57-ABB7-D88BBgEDEDDB Citizens Aclvice North Stoffordshire Ltd (A compuny limited by 9varontee) Note$ to the finoncial statemènts fcr the yeor ended 31 March 2025 Chonging Futures (8enefilS) Changing Futures (Housing) 107.200 (107200) (25,224) 25,224 819 Lottery Fund - Welcome Advice 92.695 £91695} {7.000) NS MLSitlple Sclerosis Sodely Noiiontsl Lotrei'y - Office Extension 7.oc 118.974 (14.968) 1Q4.006 Coolfielcls Flefurblshment I (S-O-T) city S-O-T - Fuel Voucher Scheme 5.613 (273) 5340 150.000 (150.000) Stoke Nonh Blg Locol NHS Combined Heolrh Core Trust 10.225 (10,225) 40.000 (40,000) (32,000) (115.681) {65.182) N Composs Stoffs Corers British Gos Energy Trust Energy Savings Fund Leek Town Council 32.000 115.681 65.182 11.000 (11.000) Cheodle Town Covncil 6.000 (6,000) Brighter Futures Western Power 3,375 (3375) 13.854) (33,750> 5.854 N¢wcostle Foodbonk 53.750 Justice Together Initiotive 36.720 <36.720> Moorlonds Foodbonk 54.645 (34.645) {57.685) Multiply 57.685 137.747 6.044.547 (5.940.801) 240.è93 Total of funds 1.811.634 6.817.195 (6,595.569) 1035,260 Description of f unds General Fvnds: Unrestrlcted funds received trom SToke-on-Trent Citu Council, Stolfordshire Noorlonds DC ond Newc05tle-under- Lyme Borovgh Council used to finonce odvice services in Stoke-on-Trent tst)d North Stoffordshbre. Page 42

Docusign Envelope ID.. BC5E8B30-gDF04F57-A8B7-D88BBgEDEDDB Citizeft5 Advlce North Staffordshlre Ltd (A ¢ompony IlmSted by guarantee) Notes to the financiol statements fgr the yeor ended 51 Mor¢h 2025 OtherFunds Unresiricted Income from a ronge ol strurces. some of which is self-generoled. LA4 fund Funds receiwed from the LAA under conlroct to provide soclol Welfa￿ low cosework, Deslgnoted Fund5: Fl¥edassets A fund sel up 10 osslsl in idenliying those funds thot ore not free funds, ond which represent 1he net book volue of unrestrlcled fixed ossets. 8uilding rep£7irs To cover any unexpected mojor repoirs to the premlses where we are responsible fof repoirs. Ing costs To cover, where uoy of these are not poyoble under a funding agreement. the costs o,, meellng 51off redundoncy entltlernents ond of providlng res0￿rceS should the services provided by the bureatsx be offetted by slckness or obsence of stofl or onu other addilionol stofflng cosis. ITre-provi¥ion fund To cover fU1v￿ investments in our IT infro51r￿dVre where mojor items of equipment need replacing. upgroding or oddin9 TO the network. General contlngèneles To cover oddltitsnol and unexpected expenses not covered by either of the other deslgnated fund5. Restricted Funds: Con5umerAdvke A fund provided by Cirrizen5 Advice (from o gront from BEIS) to deliver port of the notionol consumer helplln& Biddv/ph fown Coundl To provide o Ciiizens Advice Service Sn 8iddulph, S-O.THousing & OebtAdvlce Funds received from Sloke-on-Trent City Covnal to provide Housing op,d Debt AdvSce. Page 43

Docu81gn Envelope ID." BC5E8B30-9DF04F57-AB87-D88gB9EllEDDB Citizens Advice North Stoffordshire Ltd (A company Ilmlted by guarontee) Note5 to the financlal stotements f¢r the yeor ended 51 Morch 2025 CltlzensAdvice - Foce to Foce DèbtAdvice A restricted fund provided bu the Money ond Pension Service vio Citizens Advice lo provide foce to face debt odmce to people locing finonciol exclvsior¥ Citizens Advlce - EnergyAdvlc6 Fund5 received Irom Citizens Advice to provide energy advice Potterles Moneuwlse Funds received ond occrued 19 run the Potterie5 Noneywise finonciol copobilily project ond the Netionol Lottery Community Fund. BBC Chlldren in Need Funds to expond the work we do with refugee ond migront fomilie5 SVPPQrting them to occess educotion. S-o-fRefvgee & Asylum ProJeLt A resrricied fund provided by Stoke-on-Trenl Council lo provide informotion. odvlce und representotion to refugee ond asylvm seekers dispersed by the Home Office to North Staflord5hire. Uniting Stoflordshire Aqasirtt Hote A service commisslgned foi Police. Fire, Rescve ond Crime io Support locol vlctims of hote crime and develop cwereness of hole crrme across Stoffordshlre. Stoffordshlre Commisslonér/Stoffordshire Victim GatoFYay Funds from the Oflice of the Police oncj Crime Commissioner to fund the Stoffordshrie Victim Goteway. NS Multiple Sclerosls Soc/&ty A restricied fund provlded by Ihe North Staffs MS Soclety to suppori odvbce to people offected bu Multiple Scleresss. National Lottery - Office Exten*'on Funas provided by the Big Lottery Fund (formerly the Community Fund) to build the exten5i0n lo Advice House, Co<Tlfields Refurtsshment T (Honleg) A restricted fund from the Coolfields Regenerotbon Trust to refurblsh ports of our bvilding to Improve occess ond nable us to support more projects. Page 44

Docusign Envelope ID., BC5E8B30-9DF04F57-ABB7-D88BB9EDEDDB Citlzens Advice North Stofford5hire Ltd (A cornpgny limited by gu(Jrontee) Notes to the finondol stutements for Ihe year ended 31 March 2025 Clty SOTFual Voucherscheffte Money provided bu Stoke on Trent Ci1y Council for Ine Household Svppori Fund for fuel vouchers for vvlneroble clienls. Stoke North aig Local A fund provided by the Notionol Lottery via the Stoke North &'g Locol projett to provide Money Advice In the north of the clty. Combin¢dHealthcare NHS Trnst A fvnd provided by combined Heolthcore to provlde money odvlce lo people, with serious menlol heollh Issue& Ncompass Stcffs Carers A funol provided by N Comp05S to provide money odvice to Corers in Stoffor(tshlre. Sntish Gos Energu Trust A fund provided by British Ggs Energy Trust to provide money odvice to Corers in 5tttffordshire. Energy Savings TrusÈ A fund provided by the Energy R¢dress Fund lo provKle odvlce and support to people struggling wilh their energu cost DECC- 819 Energy Savlng Netsvork Funds from the DECC lo support ¢n energy soving network to ossisi consumers getting o good deol on their energy. Access to Justlce Funds Ptovided by Access to Justice to fund work to svpport women wilh no recourse to publt funds who ore ot rlsk of exploilotion. CitizensAdvic*- IDMA Funds from Citizens Advice to deliver debt advice vio webchat. Staffordsh/re commissioner/￿¢t/ms ond Wltnesses Fund A restricied fund provided by the Stotfordsh:"re Police ond Crlme Commissioner vnder the Victims and witne5S Fund to CNS to support outreoch work to engoge with ihe vlctims of crime. Page 45

Docusign Ellvelope ID.. BC5E8B30-9DF04F57.ABB74J883BgEDEDDB Citizens Advice North Stoffordshlre Ltd (A company limlted by guarantee) Notes to the finonciol statements for the yeor ended 51 March 2025 Pott¢rrf¢$ Gold Funds received ond occrued from the nolionol loizery communlty fund to deliver the Pctleries Gold Project to support people offecied by Wellore Reform in Stoke-on-Trent. Staffordshire Communito Faundotion A fund provided by the Notlonol Lotlery Community Fund vio the Stoke North Big Locol project lo provide Money Advice In the north il the city. ewcastle Office Refurbishment A f unrj provided by Cili2ens Advice cnd the Coolfields Regenerotion Trust for refurbishment Of the premises In Newcostle ond a new telephone system. VOICES (Housing) Funds received lo proviQe Housing Advice ond tfolning lo people working wilh the Voices Project In Stoke. provided by the Blg Lottery Funds Fulflllng Lives Investment. Help to Claim Fvad5 provided by Cttizens Advice lo help residents cloim Univer501 Credlt. Help to Claim (Best Practice Lead) Funds provided by C,'iizens Advlce to host o Best Proclice Leod for the North 14idlonds oreo, to collote gnd shore best procrsce omongsl the locol Help lo Cloim Services ond conlribute to notioncl iniliatives. EU Migronts A reg1ned fund provided by Stoke-on-Trent City Ctsuncll to provide benefits advice to EU migrants resident In Stoke-on-Trent. Aspir¢ Finonoal capa￿11t￿ Fund$ provided by Aspire Housing to provide financiol captsbilitu training to their residents. Refugee Action Fund5 provided by RÈfugee Action lo support volunteers working with refugees ond asylum Seekers in Stoke-on- Trent. CthzensAd¥ice - Advice Line £rtra Funds from Citizens Advice to odd exli-o copocity Its the Nolionol Advice Llrte Page 46

Docusign Envelope ID.. BC5E8B30-9DF04F57AB97-088BB9EDEDDB Citizens Advlee North Stcffordshlre Ltd (A company Ilmlted by guorantee) Notes to the finoncial statement5 for the uear ended 31 March 2025 VAsr A fund to provicje vulnertsble ccmmLFnities wllh support lo stay worm. sofe and connected omidsl rising living costs ond cold weather. UKSPF A fund provided bu Stoke-on-Treni council so support loccl economi¢ growth Cadent A fund to deliver speciolist ener9y odvice ond income moximisotion support to ¢liÈnts in fund poverty AcTrss to Justice A fund to provide migrolion support services lo newly domictled refugees to settle ond integrote. Chonglng futures A Ivnd received to provide housing advice io residents wirh complex needs in Stoke provided by the chonging *utures progromme Analysls of net ossets between funds Analysi5 of net assets between funds - current yeor Unrestrlrted funds 2025 Restrlcted funds 2025 Totol funds 2025 Tongible fixed ossets Current 055ets 447.107 447,107 2.665.35& (719,598) 2.665.558 (860.047) Crediiors due within one year (140.449) Total 1.945.760 306,658 2,252.418 Page 47

Docusign Envelope ID.. BC5E8B30-9DF04F57-ABB7-D88BB9EDEDDB Citrzens Advice North Stafford5hire Ltd (A company limited by guurantee) Note5 to the finonciol stotements for the ueor ended 31 Morch 2025 Analysls of net a$$et$ between funds (contlnued) Anolysls of net ossets between funds- prior year Unre5trlcted funds 2024 Aestricted fvnds 2024 Tolol f￿ndS 2024 Tongible fixed osse: 152,096 240.893 392.989 Current a55els 2.647.374 2.647,374 Creditors dve ￿thin one yetsr (1.005.103) (1.005.103) Total 1.794.367 240.893 2,055,260 19. Reconciliation of net movement In funds to net cosh flcw from cperating octivitie$ 2025 2024 Net income for the yeor (os per Stoterrent of Flnonciol Activities) 217.158 225,626 Adjustffients for: Oèpreciotion charges Decreose in debtors 4è.841 72.464 555.728 503.624 Decreose in creditors (145.056> (23.449) (49.95n (so) Interest income Net ¢osh provlded by operatlns urtlvities 651,222 549.707 20. Anulys15 of cash ond cash equlvalents 2025 2024 Cosh in hand 2.215.031 1.645.319 Total cosh and c¢Jsh equivolents 2.215.031 1.643,319 Page 48

Docuslgn Envelope ID.. BC5E8B3￿9OF￿FS7.ABB7-D88BB9EDEDD8 CItI￿nS Advite North Stuffordshlre Ltd (A company limited by gvorontee) Notes to the f inancial statements forthe year end8d 51 Morch 2025 21. Analys15 of changes in net debt At 1 Aprll 2024 Ai 51 March 2025 C05h flows Cosh ol bank and in hond 1.645.519 571.712 2.215.031 1.643.319 571.712 2,215.031 22, Capltal commitments 2025 2024 Contracted for but not provlded In these flnanclal statements Acquisition of tcngible flxed ossels 511.160 25. Pension commltments The Compony opertttes o defined conlribution pension scheme. The osseis of 1he scheme ore held seporotel from Ihose of the group in on Independently odminisiered fsjnd. The pension cost charge represents contribulions poyoble by the Company lo the fund ond omovnted to £117,952 (2024 - £114.766). Contrlbutlons totalling £22,527 (2024 - £2].69￿ were poyoble its the fund oi the bolonce sheet dote ond ore Included in credltors. 24. Op¢r¢ting leas¢ commitmènts At 31 March 2025 the Chority hod commitrnents to moke future minirnvm leose payments under non" concelloble operoling lease5 os follows". 2025 2024 Noi loter thon 1 year 220.500 89.298 Loler ihon 1 year ond not later than 5 years Loler than 5 yeor5 724.249 204,482 2.655.103 137.225 3.599.652 437,005 Page 49

Docuslgn Envelope ID., BC5E8B30-9DF04F57-A887-D888B9EDEDD8 Citizens Advice North Stoffordshire Ltd (A company limited by gV(frontee) Notes to the finonclol stotèments for the year ended 51 Mor¢h 2025 2% Related party tran5QCtlons The Chority hos nol entered into ong reluted party Ironsaclions during the year (2024-. £nil), nor ore there ony outstondlng bolonces owing between reloted Poryies ond the Chorily ar 31 Morch 2025 (2024- £nil). 26. Controlling party The Compony Is conlrclled by the Trustees. who ore oll Elirectors of the Compony. Page 50