Ourvision is a fair societyforall, with lives well lived CITIZENS ADVICE GATESHEAD (A company limited by guarantee) Annual Report and Financial Statements for the Year Ending 31 March 2025 citizens advice Gateshead Company registration number 02631064 Company charity number 1020565 £I￿￿n$ Ivke CITIZENS ADVICE GATESHEAD {A Company Lirniled by Guarantee) Gateshead CONTENTS Page Reference and Administration Details Trustees, Report Independent Auditors, Report Consolidated Slalemenl of FinanGial Activities Consolidated Balance Sheet Charitable Company Balance Sheet Consolidated Cash Flow Statement Notes to the Financial Slal8ments 3-12 13-15 16-17 18 19 20 21-36 Annual Reporralld Financial Statements for the Year Ending 31 March 202S Cltli¢ns Adwl¢• a¥f•5h*od ititeiT5 advice CITIZENS ADVICE GATESHEAD IA Company Limited by Guarantee) Gateshead REFERENCE AND ADMINISTRATION DETAILS FOR THE YEAR ENDED 31 MARCH 2025 The Trustees submit their report and the audited accounts for the year ended 31 sl March 2025. They confirm that the report and accounts conform with current stalulory requirements and the Charity's memorandum and articles. and also the requirements of the Slalement of Recommended Practice Accounting and Reporting by Charities. Reference and administrative details Registered Charity Name,. Charity Number: Company registration number. Registered Address: Citizens Advice Gateshead 1020565 02631064 The Davidson Building, Swan Street, Gateshead, Tyne and Wear NE8 1BG Trustegs Chairand Head of Risk & Compliance sub- B Taylor group: Vice Chair: HLee Head of Finance sub-group: Head of Employee Relations Sub￿rOup. Research and Campaigns Lead: RLee S G McHarg J Gibson SPBell Safeguarding Lead.. FCA Consumer Duty Trustee Champion: E Brown C A Whittaker A A Marsh K Robertson Smcarr Appointed 26109124 Volunteer Rep￿sen￿tive. M Dodd Annual Reportand Financlal Statements for rhe Year Ending 31 March 2025 citlzEn6 Advlce Gatesh•ad (itizens advl¢e CITIZENS ADVICE GATESHEAD {A Company Limited by Guarantee) Gateshead REFERENCE AND ADMINISTRATION DETAILS (continued) FOR THE YEAR ENDED 31 MARCH 2025 Executlve Leadership Team Chief Executive Officer A Dunn Chief Operating Officer Commercial Director P Oliver D Mayne J Wood-Archer Service Delivery Director Finances Auditors Robson LaidlerAccountanls Limited, Fernwood House, Fernwood Rd, Jesmond, Newcastle upon Tyne NE2 1TJ. Bankers Unity Trust Bank Plc. Nine Brindley Place, 4 Oozells Square, Binningham, 812HB Annual Reporr and Financial Sraiemen for the Year Ending 31 March 2025 Citizens Adylce Gateshvad ciiizells athvlce CITIZENS ADVICE GATESHEAD IA Company Limited by Guaianlee) Gateshead TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Trustees, Report The trustees present their report and financial staternenls for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies sel out in note 1 to the financial slalemenls and comply with the charity's 9overning document, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 las amended for accounting periods commencing from 1 January 2016. Objectives and Activities Citizens Advice Gateshead (CAGI is an independent charity based in the North East of England. delivering free, impartial, and confidential advice, information, guidance, and support to people who live, work, and study in Gateshead through our local community advice services. We also work regionally and nationally via funded partnerships delivered through our contact centre and legal teams. as well as expert welfare training, so¢ial consullancy, and direct access advi¢e services delivered through our trading company, Society Matters Community Inleresl Company (Society Matters CIC). Our ambitious vision is for a falr soclety for all, with lives well lived, supported by our mission - lo mobilise knowledge so the system works, it works for everyone, and it powers the changes we need to be an equal and inclusive society. Our purpose extends beyond simply reacting to crises, we also have responsibility for finding ways to stop the tide of problems we so adeptly respond lo every day Our Commltment to Equity, Diversltyi and Incluslon IEDI) We d8sir8 to be confident that our stralegic vision applies to everyone we meet, and that our practices in both how we provide inclusive access lo our advice services and in how we behave as an equitable, divers8, and inclusive employer reflect that vision. We acknowledge there are historic and systemic injustices in our society and believe we musl stand up for a fair society for all, with lives well lived. We speak out against racism, discriminalion, oppression. and all forms of harassment as we strive to understand and value each other's culture. life experience, gender idenlily, di5abilily, class, and sexuality. We reflect our ambition through our strategic plan, creating strategic objectives within each of our strategic priorities directly addressing EDI issues. We have updated our values, strengthening the old value of 'Stand up for Equalily, with a more robust and direct'stand Up, Speak Out, and we have set up staff advisory groups for those with lived experience of race and LGBTQIA+ issues lo ensure we include those groups within our decision making. We still have work lo do-we recognise that our Board ofTrustees and managemenlteam do not reflect ourcomrnunities, especially with respect lo people in the Global Ethnic Majority. We are also aware that there are morè voices lo be heard amongst our staff group- specifically around disability and neurodiversity- and we will set up advisory groups lo address by December 2025. The Wider Context of our Work This year has seen some dramatic changes in the local, regional. and national landscape faced by the residents of Gateshead, and by the services we provide through CAG. Nationally, Government decisions on public spending and taxation have increased concern and uncertainty for many residents, businesses and charities. Changes lo the provision of the VWnler Fuel Allowance last year saw CAG help 980/c4 nnuol Report and F￿anCia Slalanenls for theYearEnding 31 March 2025 O CitEell% Advre GaleS￿ad dtltens advice CITIZENS ADVICE GATESHEAD (A Company Limited by Guarantee) Gateshead TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 more elderly people with Pension Credit applications than the previous year. The announcement of changes to disability benefits has left fflany families uncertain of their financial future. The North Easl Combined Authority's {NECAI region-wide action plans have seen CAG, through their subsidiary the Society Matters CIC, engage with the Child Poverty Reduction Programme with a three-year programme working with employers which has impacted over 30.000 people across the region. including Gateshead. With child poverty rates still woeful, this part of our work is critical to tackle the wider issues affecting the borough and its future residents. The Safer Gateshead Hate Crime strategy reports worrying ris@s in racial, transphobic and homophobic incidents in the borough. This goes alongside a worrying suggestion that religious hate crime incidents - including antisemilic hate crimes are not being reported. CAG has seen a 16010 increase in cases involving hate crimes and as a result we have rolled out a training programme for all staff to facilitate hate crime reporting and opened drop-ins and outreaches for specific communities. We have also developed a pilot with the Office of the Poli￿ and Crime Commissioner and the Gateshead division of Northumbria Police to become an Enhanced Crime Reporting centre. This pilot intends to support people lo give wilness statements after reporting a Hale Crime, laking the next steps toward prosecution. Residents have also been challenged by their own infrastructure issues, making transport difficult. Local research tells us that over 500/0 of Claimants use public I road transport to attend inleNiews for benefits, and 1,976 people were sanclioned this year for failure lo attend When someone misse$ an interview and it is for a good ieason, CAG helps them appeal that deGi5i0n and gel the support they deserve slopping the cascade of issues that can stem from that sanction and cause more strain upon public and charity services. This year we have helped 117 residents claiming Universal Credit with sanctions, mandatory reconsiderations, appeals or with dealing with an inconsistenl work coach. 11 is within this ￿ntext of change that CAG strives to tackle the disadvantage of not knowing, In collaboration with Gateshead Council and others we have consolidated and expanded our services this year, lo ensure residents have access to advice. infomiation, guidance, and support through channels that suit their lifestyles and needs. Achievements and Performance Our frontline community, crisis and local telephone advice services have deliv8red.' In 202412S, we have seen and provlded guidance to These cllents have presented wlih a total of Thls works out at a rate of 17,531 178,660 10.2 clients issues issues per client Compared to 8.2 issue5 per client In 2023/24 Comptired to 18.651 clients in 2023124 Compored to 152,938 i55ues in 2023/24 nnual Retth and Financial Slalanenb lor e Year Ending 31 MarGh 2026 CittteAs Adv￿8 Giteshe&J cltlzens CITIZENS ADVICE GATESHEAD (A Company Limited by Guarantee) Gateshead TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 11 In 2024125, we have helped to generate for cllents In the Same tlrne period, we have helped to provide In total, we have helped to generate up to £29.06m £4.1 m 1 £33.16m in financial gains Comporedto £27.53m In Ilnonclolgdlns In 2023/24 in savings to the system in gains and savings Comptsredto £30.72m in totul galns oné sovlnp In2023/24 Compored ro U19m In sovlngs to thesystem in 2023124 Our digital telephone services have delivered-. In 2024125, our Wltness Servlce Reforral Hub handled In the same tlme perlod, our Consumer Service fielded Our Natlonal Advlcellne setvlce has recelved 15.7k 130.9k 10.3k referrals customer contacts webchat queries This ¢ontoctmerhctd wosntlully Integratedyet In 2023/24 Compared to 16,1k referrols to the Witness 5eryl¢e Relerrol In 2023124 Compuredto 162.7k customer ontt7Cts in 2023/24 Our Legal Services teams have delivered.. In 2024125, our Money and Pen$lon$ Servlce team handled In the same time perlcd, our dedicated Hou$lng Team closed Our dedicated Dlscrlmlnatlon team closed 1570 840 2314 clients housing cases discrimination cases Compored 10 1771 clients in 2023/24 Dutu/ortlosedHou5in8 teum cases in 2023/2415 not avoiloble. Compared to 706 dtsrrlminotlon coses In 2023/24 Annual Rep(XI￿d F￿all(la1 Sfalemenls for Ihe Year Ending 31 Marth 2025 Q CttEens Advice cèlès￿>1 ci¢lzen5 CITIZENS ADVICE GATESHEAD (A Company Limited by Guarantee) Gateshead TRUSTEES, REPORT (Continued) FOR THE YEAR ENDED 31 MARCH 2025 Advice Serrfices Locally, our advice services have continued to work with local and regional funders to expand our services. We continue to build our presence across Gateshead. and have introduced full weekend opening, and a late night 'Safe Haven, seNice allowing people in a non-clinical mental health crisis to access OUT services until late. every night of the week. We have launched new services, such as the Spectrum of Support energy advice project, with a contribution from the Energy Industry Voluntary Redr&ss Scheme lo its costs, Advice at the School Gat8s {a scheme funded by NECA} and a projed for families living with neurodiversity. We have worked with Gateshead Council on an unclaimed benefits campaign, as well as their work to ensure residents were supported during managed migration to Universal Credit, and to ensure those eligible retained Iheir Winler Fuel Payments. We have also expanded our Immigration Advice Service and are progressing towards giving Level 2 immigration advice. We continue lo give specialist legal advice about housing for those who cannot access legal aid and increasingly this service has been upskilling colleagues lo belter address the needs of this client group. We have expanded our court service provision to encompass County Durham, Sunderland and South Tyneside, bringing critical legal aid funded support to clients across the region. Qur digital services continue to support over 185,000 calls each year, from diverse channels including local and national Adviceline, the Consumer Helpline, the W1tness Service Referral Hub and the Help Through Hardship service funded by Trussell Trust. We continue to develop our telephone 'warm transfer, scheme with Gateshead Council, facilitating seamless conn8clion for residents be￿een departments and seNices. We support residents who are applying for local discretionary payments. This includes working wilh them if they need to apply for appeals or tribunals - where we have an 800/0 success rate for our clients. We contlnue our work supportlng a diverse group of prlvale, public and charity sector bodies by bringing direct advice services to their clients and staff. We work with Newcastle 8uilding Society, The Great North Children's Hospital, The Queen Elizabeth Hospital in Gateshead, The Kay Kendall Leukemia Trust and Macmillan Cancer Support , amongst others. This year, our Winter Warmer scheme delivered hundreds of packs of blankets, hoodies, gloves and other essential cold weather provisions, as well as a selection of children's toys, through our hubs and Ihe Warm Spaces nelmork in Gateshead. Strateglc Development In 2022 we launched our last strategic slalemenl 'A fair society for all, with lives well lived: Our Vision and Strategy 2023- 2025, in a world recovering from the Covid-19 pandemic and only beginning lo realise the implicalions of a new phrase that had entered our common lexicon - 'cost of living crisis,. In the face of relentless crises for our region and our clients, we realised that our appelile for addressing the underlying issues that create and feed these issuès was growing. Traditionally we have dealt with the oulcorne of failures in policy and practice what could we do if we tried to influence the policy makers themselves? What rf we - Citizens Advice Gateshead and Society Matters CIC - could structure ourselves in a way that allowed us to mobilise our knowledge on not only a local level, but also regionally and nationally. With this challenge in tnind, we undertook a thorough review of our structure, including our legal relationships and Annual Repuiand Financi81 stsiements the Ye¥Endin9 31 March 2025 Crtriens AdviGg Gateshead cltlzen5 advicp CITIZENS ADVICE GATESHEAD (A Company Limited by Guarantee) Gateshead TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 obligalions, as well as our overarching vision, mission, and values. shared by both Citizens Advice Gateshead and Society Matters and evolved them to meet our new ambitions. This process combined strategic workshops and consullalions, as well as input from strategic brand communications agency Gardiner Richardson to reimagine and reinvigorate the charity in the face of these challenges. Society Matters Group {SMGI emerged from this process. sharing our common goal of changing lives for thè beller by establishing a knowledg& democracy where all people are empowered lo make informed decisions that improve lives Through the advice and guidance of Cilizens Advice Gateshead, SMG will provide services lo the local Gateshead community, and through Society Matters we will provide social action consultancy. training, and employability seNices which influence the narrative of businesses and organisalions in the region. and nationally. The implementation of these plans will be addressed in the coming year, with an aim lo have legal structures, staff engagement and new operations in place by April 2026. Business Plannlng We have continued to refine and develop our business planning cycle as part of our drive lo ensure everything we do is linked directly to our strategic planning. This year, we have evaluated the relationship beMeen planning detail and operational flexibility and introduced a system that allows parts of the charity to work more freely as circumstances Change. This has, in turn, created a more effective and efficient planning cycle We continue to monitor and develop our business processes to ensure we are delivering the best services we can to our clients, and the besl value lo our funders. Research and Campalgns We have continued to develop the Research and Campaigns IR&C} function within the Commercial Directorate to match our ambitions to facilitate more collaboration and insight into our work not just internally. but locally, regionally and nationally. This has included expanding the R&C team to include a dedicated Data Analyst position, increasing the presence of thè learn within the local research community and engaging with more research collaborations. This year we carried out our first major piece of national research. commissioned by Amnesty International, to look into the lived experience of benefit recipients from a human rights perspective. Our work formed the basis for Iheir report 'Social Insecurit and allowed us to bring our insight lo a wider audience. including at their national launch, and staff, and activists, conferences. As part of our new strategic plan, March 2025 saw the successful launch of the Society Matters Foundation. a new part of the group which champions the development and success ofthe North of England and Ihe people who live her8. The Foundation is in ils infancy bul we expect il to becorne a critical vehicle for our voice in the future. Society Matters CIC Society Matters CIC continues lo grow and develop, broadening the training and services it provides lo local, regional and national businesses lo include a greater focus on employability. Projects like Multiply, Career Kickslart and Unlocking Potential have all successfully continued this year, bringin9 those furthest from the job market and employers logelher, and developing the skills and confidence of people already in work. Society Mallers has also taken on the running of Suitability, a Se￿iCe providing dressing and employment Confiden￿ for men. This is an exciling development as it is the only such service operating oylside London, cr&ating an opportunity to make a unique difference lo the men of the North East. Annual Repot and FI￿n081 SUBlenJen￿ for the Ye¥Ending 31 Mard) 2025 (0 CIlEen$ Adv￿6 GaiE$head citizen5 CITIZENS ADVICE GATESHEAD {A Company Limited by Guarantee) Gateshead TRUSTEES, REPORT {continued) FOR THE YEAR ENDED 31 MARCH 2025 We continue to work closely with NECA on the Child Poverty Prevention Programme, moving into Phase 3 of our in-work povety reduclion commission. This work has allowed us to influence the employment oftens of thousands ofemployees across the North of Tyne and now that work is expanding into the South of Tyne area. We have launched 'Leaders for Change, a ne￿Ork of like-minded businesses from across the region with a passion for making social impacl and learning best practices. Investing in our People We continued to develop the services and supportwe provide for our most important asset-our staff. We have continued to be a Real Living Wage employer, and lo operate an accredited 4-Day Week workpla￿. We have also maintained our certified status as a Great Place lo Work, and been recognised as a Great Place to Work for Development. We have conts'nued our investment in the health and wellbeing of our staff. and have been awarded Better Health al Work Gold status We have also adopted a new integrated HR platform which supports employee and volunteer onboarding, d8velopment and care8r progression, Future Plans 2025126 will be a year of change for the charity, Our new strategic plan will see us launching our new vision, mission and values. as well as restructuring our legal formations lo best fil our ambitions for the future. Howev8r, we will also continue to develop new services for our clients and increasingly use our knowledge and expertise to inform local and regional policy. We are planning to- Complete the successful launch of our newest advice hub in Blaydon Library following the refurbishment of the bullding. Build upon our successful 'hub and spoke, model of locality services, lo open new drop-ins in seldom reached communities. Build on our successful Winter Warmer Ball and Comedy Night with more new fundraising opportunities. Continue the diversification of our income streams to provide protection for our seNices In an evef-changing funding environment. Actively expand our rol• in the local and regional policy conversation, building collaborative partnerships to strengthen our services. Explore the potential for Community listening and create a lived experience voice in our service development. Expand our Brilliance training programme as part of the roll out of a new inlegraled HR system. Continue our journey lo our targel of 30 % carbon emission reduction by 2028. Provide enhanced data support for Gateshead Council, making live dashboards available on issues such as cost of living and housing. Deliver multiple Society Matters Foundation events and research papers, exploring areas of challenge for the people ofthe North. Continue to invest in technology & innovation, including the development of Al and leveraging of data to support the people delivering fronlline support to clients. Ar)nual RepM Financi81 for the Year Endirffj 31 March 2025 Crtizens Advice Gateshead CITIZENS ADVICE GATESHEAD (A Company Limited by Guarantee) dvlct Gateshead TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 Financial Review Financial Position at the end of reportlng perlod During the year, the charity's income has increased significantly thanks to continued support from existing funders and new partnerships. As detailed on page 24, most of the funds come from grants, with additional revenue from contracts with the Legal Aid Authority and staff secondmenls. The charity extends sincere thanks lo all ils funders, staff, and volunteers for their significant contributions to the organisation's resources. Reserves Policy The charity maintains a reserves policy lo ensure financial stability and the ability lo meet its obligations as they fall due. The Trustees have set a target of 6 months of operating expenditure, currently sel at £590,000 lo protect against fluctuations in incorne and unexpected costs. Trustees review this policy annually. Note 19 provides a breakdown of nel assets by fund type, identifying free reserves. Free reserves are defined as unreslricled funds excluding fixed assets and designated funds. As of 31 March 2025, the organisalion has £222,084 in free reserves This is below the target set by the Iruslees, of £590,000, however in addition the organisalion has set aside £475,000 as designated reseNes, earmarked for specific uses to support areas of opportunity and future growth. Therefore the trustees are satisfied that overall, the charity holds sufficient reserves to miligale againsl financial risk. Events that have impacted financlal performance Our financial performance was impacted by lower-than-expecled grant renewals and some non-renewed contracts. leading lo a review of priorities and projects. Rising wage costs and expenses in¢reas8d budget pressures, prompting more efficient resource use and pursuit of new funding. However, additional and new funding streams have helped offset Ihese Ghallenges. Principal funding sources Our main funding comes from grants, which support our core activities and projects. We also generate earned income through services, products, and mission-relaled activities. Trusts and foundations fund specific initiatives, helping us broaden our impact. Finally. individual and corporate donations, while smaller, offer valuable flexibility and community support. Future forecast We will grow our impact across our advice services and Inltuencing work locally, reglonally and nationally through partnership opportunities and diversification of our income, enabling greater cost racovery and inveslmenl in our long-term sustainability. Investment policy Most of the charity's funds are spent in the short term, leavlng little for long-lerni investment The Iruslee board plans to invest any surplus funds in a cash management platform. As of the balance sheel date, the charity owns one subsidiary, Society Matters CIC, which gift aids its available profits to the charity. Annual Report￿ Fin8ncial SlalemenLs for Ihe Year En¢ling 31 MgrGh 2025 Citizens A￿v￿e Gaieshead cltlxens CITIZENS ADVICE GATESHEAD (A Company Limited by Guarantee} Gateshead TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 Fundraislng pollcy The charity aims to increase its funding through targeted marketing efforts that highlight the organisalion. ils activities, and its impact on beneficiaries. Fundraising initiatives include virtual and in-person events, sponsorship opportunities for public event participation. cashback generated via recycling, and social media campaigns Ihat facilitate donations by text and online platforms. The charity doe5 not engage with commercial participators or professional fundraisers., instead, donor fundraising responsibilities are distributed among various members of the executive team. The Commercial Director oversees all fundraising activities. Principal Risks and Uncertainties Trustees use a Risk Register, reviewed quarterly by the board, to monitor risks. The Risk Commrttee-composed of trustee board and Executive Leadership Team members assesses and acts on financial risks. as well as organisational risks, monthly. Trustees are confident thal Current systems mitigate major risks. Akin to all third sector organisalions, the trustees are aware of the fragile and competitive nature of fundraising landscape and the continued risk this creates for all charities. Going Concern Revlew The financial staternents are prepared on a going concern basis. Dlrectors have reviewed 12-monlh forecasts and expect the Charity lo continue operating. While future income is uncertain, past trends and current informatson suggest no major changes. Management regularly reviews projects and prepares contingencies for material shifts. Efforts lo secure new income sources continue. Directors belleve the charity can meet its debts as they fall due. lustrfying the going concern approach. Annud Repo¥t￿ Firwci31 SL4lerTEnLs for ihe Ye8rEnding 31 Merch 2025 10 é Crtttens Advic2 C8lesheèd cIUzens CITIZENS ADVICE GATESHEAD {A Company Limited by Guarantee) Gateshèad TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 Structure, Governance and Management l. Governing Document I Constitutlon The organisalion is a charitable company limited by guarantee, incorporated on 22nd July 1991 but originally formed in May 1957 and governed by the Memorandum and Articles of Association which were last amended in March 2021. The organisation is a registered charrty. The trustees, who are also the directors for the purpose of company law, who setved during the year and up to the dale of approval ol the accounts are detailed on page 1. 2. Trustee Appointment, Induction and Training Citizens Advice Gateshead has a trustee board which has a provision for 18 members. The trustees meet quarterly and are responsible for the strategic direclion and policy of the Charity. At present the board Gonsisls of 11 trustees from a variety of voluntary and professional backgrounds relevant lo the work of the charity. The trustee board seeks lo ensure that the needs of our clients are appropriately reflected and mel through the diversity of the Injslee board, which includes members with local charitable and volunlary agency knowledge, Iraditional business skills and experience of statutory services. Trustees are elected for a period of three years after which they musl be re-elected at the next Trustee Annual Meeting. The trustee induction process aims lo.. inform the new directors I trustees about their roles, responsibilities and liabilities,. inform them about the current work of the charity., the busin8ss and development plans., financial and staffing resources., quality, services and fundraising requirements- id8nlify the knowledge, skills and experience that the directorrtruslee brings to the trustee board- identify any initlal training required and any addrtional information or support needed Training of trustees is also undertaken on an ongoing basis through training specifically g@ared lo the charitable sector as well as learning and development 8nabled through technical papers and presentations deliverod during and outside trustee board meetings. The organisatlon has three Trustee Sub-committees which the maln board has given delegated authority to. These are Finance. Risk & Compliance and Employee Relations. 3. CA Membership and related partles Al Citizens Advice Gateshead we highly value our long-eslablished affiliated membership of the CitEens Advice network, as one of 250 independent Charities across England and Wales As a Citizens Advice member we research and campaign on behalf of our citizens. we contribute innovation and lead best practice across the network, and we draw on the extenslve knowledge base and resources of the membership organisalion. We are proud lo uphold the immense value of the Citizens Advice brand through our work and are equally proud that whilst doing so we are ploughing our own furrow as a local charity with a national presence and an absolute commilmenl to delivering of our vision of a fair society for all, with lives well lived. The charity is a member of National Association of Citizens Advice and as such, is regularly audlted against its membership requirements, including assessmenl of members, leadership capability which has been appraised at the highest level available. and this has been maintained during the financial year 2024125 nual Rep￿ and Finanty¥l Slalements for the Ye8r Endirg 31 M8r¢h 2025 Cthlens Advice G4teshe3d dtlzens ice CITIZENS ADVICE GATESHEAD IA Company Limited by Guarantee) Gateshead TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 The charity's wholly owned subsidiary, Society Mallers Cornmunity Interest Company (Society Mallers CIC) traded during the year. As a result, the charity has produced Group Financial Slalemenls, consolidating the group's financial activities Available profits from the subsidiary are generally gift aided annually lo the charily. 4. Reference and Administrative Detai18 R@ference and administrative details are shown in the schedule of offi￿rS and professional advisers on page 1 of the financial stalemenls. 5. Organlsational Structure and Decislon Making The trustees have overall responsibility for the management of the charity. The Chief Executive Officer is appointed by the trustees and in conjunction with the executive leadership team (detailed on page 21, manages the day-lo-day operations of the charity. 6. Risk Management Pollcy The trustees monitor risks using a Risk Register which is reviewed by the board quarterly. Risks and mitigating factors are assessed on an ongoing basis and aclioned by the Risk & Compliance Sub-committee which includes members of the trustee board and the Executive Leadership Team. The trustees are satisfied that systems are in place lo mitigate exposure lo major risks. We have recently updated our risk register lo include improved risk categorisation and added risk appetite weightings. Overall, our risk18vel remains al 'medium' across the charity. The Trustees Report was approved by the Board of Trustees Barry Taylor Trustee Date-. Annu81 Report and Financ181SlalemenLs lor thé YearEndirKJ 31 Wr¢h 2025 ?2 Q Citoèrks Advrce Gai&head irSz*n5 CITIZENS ADVICE GATESHEAD (A Company Limited by Guaranlee) Gateshead INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF CITIZENS ADVICE GATESHEAD (continued) FOR THE YEAR ENDED 31 MARCH 2025 Opinion We have audited the financial sl8lements of Citizens Advice Galeshèad {Ihe 'charitabl6 parent company) and ils subsidiary {the 'group'l for the year ended 31 March 2025 which comprise Ihe Slatemenl of Financial Activities, Group and Charitable Company Balance Sheet, the Cash Flow Statement and notes to the financial stalemenls, including a summary of 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 appliG8ble in th8 UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial staternenls.. give a true and fair view of the stale of the group's and parent charitable company's affairs as at 31 March 2025, and of the group's incoming resources and application of resources, including its income and expenditure, for the year then ended., have been properly prepared in accordance wilh United Kingdom Generally Accepted Accounting Practice., and have been prepared in ac¢ordanc8 with lh8 requirements ofthe Companies Act 2006. Basis for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI (ISAS (UKI) and applicable law. Our rèsponsibilities under those standards are further des¢ribed in the Auditor's responsibilities for the audit of the financial 51alements seGtion of our report. We are independent of the charity 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 a¢cordan¢e with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to golng concarn In auditing the financial statements, we have concluded Ihat the trustees, use of the going concern basls 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 events or conditions that, individually or collectively. may cast significant doubl on the group's and the parenl charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial slalements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The other information comprises the information included in the annual report other than the financial statements and our audltorfs report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion Ihereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent rnaterial AnniL41 Report and FinanGial Slalemenis lor the YearEndin9 31 March 2025 13 Crtgens Advice Galeshead cit5zen5 CITIZENS ADVICE GATESHEAD (A Company Limited by Guarantee) Gateshead INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF CITIZENS ADVICE GATESHEAD (continued) FOR THE YEAR ENDED 31 MARCH 2025 misstatements, we are required to delermine whether this gives rise to a material misstatement in the financial slalemenls themselves. If. based on Ihe 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. Oplnlons on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audil.. the information given in the trustees, report lincorporaling the directors, report) for the financial year for which the financial statements are prepared is consistent with the financial statements., and the directors, report has been prepared in ac¢ordan¢e with applicable legal requirements. Matters on whlch we are requlred to report by 8xc6ptlon In the light of our knowledge and understanding of the group and parent charitable company and ils environment obtained in the course of the audil. we have not identified material misstatements in the dire¢lors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 20{￿ requires us lo report to you if, in our opinion,. adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us., or the financial slalemenls 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 w8 require for our audit., or the trustees were not entitled to prepare the financial slalements in accordance with the small companies. regime and lake advantage of the small companies, exemptions in preparlng the directors. report and from the requirement lo prepare a strategic report. Responslbllltles of trustees As explained more fully in the trustees, responsibilities statement, thè trustees (who are also the dire¢lors of the haritable company for the purposes of company law) 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 lo enable the preparation of financial statements that are free from material misslalement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the group's and parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related lo going concem and using the going concern basis of accountin9 unless the trustees either intend lo liquidate the charitable company or to cease operations, or have no realistic aiternalive but to do so Audltors, responsibilities for the audit of financial statements Our objectives are lo 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 {UKI will always delecl a material misslatemenl when it exists. Misslatemenls can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo Influence the economi Annual Rep(rt*d Financpal siaternents lor &Ytr8r Enthng 31 March 2025 14 Cthiens Advice C81eslwJ iitIzen5 CITIZENS ADVICE GATESHEAD (Acompany Limited by Guarantee) Gateshead INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF CITIZENS ADVICE GATESHEAD (continued) FOR THE YEAR ENDED 31 MARCH 2025 decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. In identifying and assessing risks of material misstatement in respect of iriegularilies, including fraud, the audit engagement team.. obtained an understanding of the nature of the industry and s8clor, including the legal and regulatory framework, in which the charitable company operates and how the company complies with that legal and regulatory framework. inquired with management and those Charged with governance about their own identification and assessment of the risks of irregularities, including any know actual, suspected or alleged instances of fraud. discussed with management and those charged with governance any non-compliance with laws and regulations and how fraud might OCCUT including assessments of how and where the financial slalements may be susceptible lo fraud. The risk of management override of controls was also considered an area of potential misstatement due to fraud. Audit procedures perfomed included lesling of manual journal entries and other adjL5slments and evaluating the business rationale in relation lo significant, unusual transactions and transactions entered into outside the normal course of business. 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 ukjauditorsresponsibililies. This description forms part of our auditor's report. Use of thls report This report is made solely lo the charitable company's members, as a body, in accordance wllh Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate to the charitable company's members those matters we are requlred to slate to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Nicholas Cunningham MSG Bsc ACCA (Senior Statutory Auditor) For and on Behalf of Robson Laidler Accountants Limited Statutory Auditors Fernwood House Fernwood Road Jesmond Newcastle Upon Tyne NE2 1TJ Date: Annual Report and Fin8nci81Sl￿￿(￿ts IL theYearErKJiry 31 Mar¢h 2025 15 CiioÈns AdV￿e G8iÈshead CITIZENS ADVICE GATESHEAD {A Company Limited by Guarantee) cltlzon5 advl¢e Gateshead CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Current financial year Unrestricted Designated Restricted funds funds funds Total 2025 Total 2024 Notes Donations and legacies Charitable activities 2.051 1,084,744 682.723 25,216 4,115 80,000 5,361,775 62.051 6.446.519 682,723 25,216 4,115 51,588 6.172,977 425,852 26,171 20,268 Other trading activities Investments Other Total Income 1.798,849 5,421.775 7,220,624 6,696.856 Charitable activities 1,505,745 1,505.745 371,609 5,175,715 7,053,069 8.487,188 Total oxpendituro 371,609 5,175,715 7,053,069 6,487,188 Net movement before transfers 293,104 (371,609) 246.060 167,555 209,668 Transfers be￿8@n funds 18 1224,1801 234,817 (10,637) Net movement In funds 68,924 {136,792} 235,423 167,555 209,668 Reconciliation of funds Fund balances al 1 April 2024 18 164,734 611,792 460,878 1,237,404 1,027,736 Fund balances at 31 March 2025 18 233,658 475,000 696,301 1,404,959 1,237,404 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from Gonlinulng acllvities. The statement of financial activities also complies With the requirements for an in¢orne and expenditure account under the Companies Act 2006. Report and Financial S131ernenls for thè YearEn 180,800 (190,1311 {10,637) 109,065 S67,075 501 19,660 460,878 5,421,775 {5,175.715) (10,637) 696,301 Totsl funds 1,237,404 7,220,624 (7,053,069) 1,404,959 AnnLE4Rep(ht and Financ￿1 stat￿Ents for trbe YearEndiw 31 M¥ch 2025 32 ¢ Citizen$ Ad¥ke Ga￿thead cltlzens advice CITIZENS ADVICE GATESHEAD (A Company Limited by Guarantee) Gateshead NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2025 18. Statement of funds (continued) Balance at 1 Apr 2023 Gains Balance at {losses) 31 Mar 2024 Group- prior year Income Expenditure Generdl funds 259,914 1,298,573 {1,211,762) (181,991) 164,734 Designated Redundancy REACT Pool Cycle to Work Real Living Wage Development Fund Efficiency Project Salary Benchmarking Contingency Support for Single Queue Commercial T8am 60,000 50,000 15,000 19,885 133,406 75.500 50,000 16,750 15,000 60,000 65.000 15,000 115,000) {19,885) 16,351 91,793 19,885 (16,750) (15,000> 150,000 25,000 251,394 149,757 92,150 69,885 595 {75,738) 150,000 25,000 611,792 Learning and Development Totsl designated Total unrestricted 695,455 1,299,168 11,287,500) 69,403 776,526 Restrlctod Contract Centre Services Community Advice- Projects Community Advice- Social Weffare Legal Services Client assistance Projects Equipment Other 66,463 144,480 100.526 3,038,131 {2,967,7911 645,560 {624,092) 1 ,111,855 {1,058,4091 432,120 (415,825) 116,000 (109,347) {6,327) 54,022 17.897 5,397,688 (5,199,688) 62.030 43,759 1131,971) {14,949) 5,597 2.256 (36,125 (69,403} 198,833 209,707 22.001 1,346 28,991 16,741 4,071 Total restricted 332,281 460,878 Total funds 1,027.736 6,696,856 (6,487,188) 1,237,404 The speclfic purpose for which the funds are to be applied are as follows.. Designated Funds Redundancy fund.. Fund set aside lo fund potential liabilrties should projects ￿ase or not be renewed and where TUPE does not apply. Fund created lo enable the recruitment of additional advisers who can then be transferred lo operational and new projects allowing Ihe project to be mobilized quickly. The funding covers salaries, supervision and incremental costs. Funds set aside by the Trustees to be retained to build the base level of reserves held by the charily. REACT Pool.. Development fund: nnual Report and Financial St81£rnen15 for the YearEnding 31 March 2Q25 33 CitEens Advre G8leshead CITIZENS ADVICE GATESHEAD (A Company Limited by Guarantee) citizon5 advlcè Gatsshead NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2025 18. Statement of funds (continued) Cycle to work.. Funds set aside by the Iruslees to enable up front payment of cycles provided lo employees under the cycle to work scheme Funds sel aside by the trusteès to enable the payment of the Real Living Wage and to support other salaries not currently able lo be met by project income. Funds sel aside lo meet extraordinary costs outside of the bL5dget. Real Living Wage.. Contsngency.. Support for Single Queue.. Funds set aside to support the local telephone service where cost not fully supported by grant funding. Funds set aside lo mèet costs of developing new efficiency programmes. Funds sel aside lo support salariès not currently funded, identified as part of a Benchmarking review. Commercial Development.. To support new salaries in commercial team to strengthen our income generation capability Learning and Development.. Special training fund set aside to support investing in staff training Efficiency fund.. Salary Benchmarking.. Restricted funds Contract Centre Services Provide a number of advic& s8rvices involving specialist telephone, chat and email advice for client5 across England & Wales, including: Consumer Service including Energy- providing advice on consumer goods and services, including advice on energy provision with onward referrals to the Energy Ombudsman, energy suppliers or fr Complex cases, a dedicated support team. Advi￿ is also provided on regulated postal service5 and for complex cases, create referrals for a dedicated support team. Witness - providing support for witnesses and victims of crim8 who havo been called to provide evidence in criminal courts. National Adviceline - provide generalist advice to clients conlacting National Citizens Advice. Help Throughout Hardship (Trussel Trust Foodbank Hotline) - providing tailored advice lo foodbank users in order lo empower clients to take action to resolve irnmediale crises they face. Single Queue - the local telephone advice service provided to clients contacting Crtizens Advice Gateshead. Communlty Servlce Projects Community Advice Services provide a broad range of holistic information, advice, guidance and where needed casework lo clients in a variety of settings including primary and secondary healthcare buildings, Gateshead VCSE partners and Family Hubs as well as in our main building in central Gateshead, CommunityAdvice Services- Social Welfare Advisers Providing social welfare advisers to the local community from various community hubs based around the Gateshead region. Also providing specialist energy and support locally to Gateshead residents. Legal Serrfices Providing specialist, regulated, advice, casework and where needed representation at court and tribunal across a number of topics including discrimination. education, housing and debt, Client assistance projects Vvhere a funder wants to provide direct relief to their beneficiarieslcommunity of interest and entrusts us with a pool of money $0 that we can assess the need against a set of agreed criteria. We then issue vouchers or purchase goods in line wtth the funderfs requirements. This money isn't a grant,. it rernains the property of the funder. AnnualReportand Financial Slatwnents lor the YearErKliro 31 March 2025 e c1￿Èr￿ Adv￿6 G2t88h&8d citizens adv6ce CITIZENS ADVICE GATESHEAD {A Company Limited by Guarantee) Gateshead NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2025 19. Analysis of net assets between funds Unrestricted Designated Funds Funds Restricted Funds Group- current year Totsl Tangible fixed assets Net currenl assels I (liabilities) Creditors due in more than 1 year 11.574 588.218 366,134 233,658 11,574 1.759,519 {366,134} 1,404,959 475,000 696,301 475,000 696,301 19. Analysis of net assets bebNeen funds (continued) Unrgstrlcted Designated Funds Funds Restricted Funds Group - prior year Total Tangible fixed assets Net current assets / {liabililies) Creditors due in more than 1 year 19,887 538,242 393,395 164,734 19,887 1,610,912 {393,3951 1,237,404 611.792 480,878 611,792 480.878 20. Reconciliation of net movement in funds to net cash flow from operating a¢tivltie8 2025 2024 Net income l (expenditure) for the year 167,555 209,668 Adjustments for: Interest received from Investments Depreciation of tangible assets Amortization of intangible assets (Profit) I loss on disposal of tangible l intangible assets (Increase) I decrease in debtors Increase I decrease in creditors Net ¢a$h provided by operaling activities 125,2161 5,419 2,894 {26,171) 12.144 2.287 32,584 {139,9591 44,001 134,554 (814,813) 533,251 (130.910) 21. Analysis of changes in net debt At 1 April 2024 Cash flows At 31 March 2025 Cash and Gash equivalenls 1,271,209 {131,6481 1,139,561 Loans due within 1 year Loans due more than 1 year 126,125) (393,3951 (419,520) (1,307} 27,261 25,954 127,4321 366,134) (393.566) 851,689 (105,694} 745,995 nu81 Reportand F￿￿n¢la1 Slatem8nts lor eYearEndiry 31 MarGh 2025 35 Q CitEens Advre Galeththj CITIZENS ADVICE GATESHEAD IA Company Limited by Guarantee) Gateshead NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2025 Pension commilments The group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of Ihe group in an independently administered fund. The pension cost charge represents contributions payable by the group lo the fund and amounted to £105,975 {2024'. £95,500) in the year. At the balan￿ sheet dale amounts were payable lo the fund of £21 ,096 (2024.. £19.721 } which are included in creditors. 23. Related party transactions Charity Al the balance sheet date. the amount due from Society Matters CIC totaled £43,62012024. £61,443}. Society Matters CIC 15 a wholly owned subsidiary of Citizens Advice Gateshead. Donations received from one trustee in the year lolaled £60,025 (2024.. £30,000). 24. Legal status Citizen5 Advice Gateshead is a company limited by guarantee. registered in England and Wales (number.. 02631064) and not having share ¢apilal. In the evenl of the company being wound up, the liability in respect of the guarantee is mited to £1 per member of the charity. 25. Operating lease Commitments Lessee Al the reporting end dale the company had outstanding commitments for future minimum lease payrnenls under non-cancellable operaling18ases, which fall due as follows,. 2025 2024 Wilhln on8 year Between and five years In over five years 17,500 17,500 17,500 17,500 nual Report and Finan(iÈl Slatemenis for ble YearEn(llryJ 31 klarch 2025 QCitEens AdvKe Gates￿8¢