Charity registration number 1049996
Company reglslration nurnber 3108844 (England and Wales)
KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
MT C Kelsall
Mr U Ezeanala
Mr K Pearce
Mr B Molloy
Ms l TemFAem8n
Ms C Lunt
{Appolnted 11 May 20231
(Appointed 26 October 2023)
(Apwinled 25 July 20241
(Appointed 25 July 2024)
Secretary
Mr B Gouldson
Charlty number
1049996
Company number
3108844
RegiSt8red offlcè
142 Cher￿le1d Drive
Kirkby
Mersaysid6
L32 8RX
Audltor
Mitchell Charfesworth (Audit) Limited
Suile 5.1
Tempest
12 Tilh@barn Street
Llverpool
L2 2DT
Sollcltor$
Maxwell Hodge
26 Sherbome Square
Liverpool
L36 9UR

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
CONTENTS
Pagé
Trustees, report
Statement of trustees, res￿nSibIlitieS
Independent audilo¢s report
10-12
Statement of fin8nclal 8clivilies
13-14
Balance sheet
15
Statement of cash flows
Notes lo the financial slalem8nts
17-29

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Irustees present their annual report and financial slaternenls for the year ended 31 March 2024.
The finanoial slalemenls have been prepared in a¢u)rdance wlh the accounting policies s81 out in note 1 to the
financial slalements and comply with the charity's Memorandum and Artic18s of Assou2lion. the Companies Act
2006 and "Accounting and Reporting by Charities.. Slal8ment of Recommended Practice applicable lo charities
preparing (heir accounts in 8ccordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 1021" {as amended for accounling periods ¢ommen¢ing from 1 January 20191
Oble¢tlv¢s and a¢tlvltles
The charily's purposes, as set out in Ihe objects contained in the Company's Memorandum of AssocialioD, are to
promote any chari18ble purpose for the benefil of th8 whole community of Knowsley {"Ihe area of benÈfil") by the
advancement of edtjcalion, the protection of health and the reliel of pov8rty, sickness and distress.
The charity's obiocls are deflned as above. Our aims are focused on..
To provide the advice people need lor the problems they face. and
To impiove the policles and practices thal aff8Ct people's lives
Our seNice provides free, independent. confidential and impartial advice to everyone on their rights and
responsibilllies. We value diversily, promote equalily and challenge discriminalion.
The charSty h88 developed ils own Mission Sl8lemenl lo reflect mor8 accuralely its purpose and role..
Ciliz8ns Advic8 Knowsley's vision is lo improve the lives of Knowsley rasidenls Ihrough advice,
empowerment and volunt88ring. Our values are to focus on cliénts 8nd qualily of advice, achffjve ￿Su11S,
continuously improve, promole equalily and fairness, value each olher and work together.
Ensurlng
our
work
déllvers
our
alms
We revlew our aims, objectives and activities @ach year. The annual review seeks to 8xamine our Achlevemenls
and outcomes and to sel koy strategic largets lor (he coming three year period, with a focus on developing a 12
month strategic plan lo b8 r8viewed by Iruslees on an ongoing basis.
In carrying out the review we are ensuring ihal Ihal our aims. obje¢lives and acllvilies are in line wllh our slated
purpose.
Our main objectives on an annual basis focus on ensuring that our service meels the needs of the clients w8
support.
Key priorities have been..
Raising the community profile of Cilizeng Advice Knowsley
Improving the volunlèaring experience, improving recruitment and relenlion of volunteers
Make our sarvices accessible to all areas ol the community
Provldlng a seNice focused on the needs of Knowsley resident8
Ensuring Ihat 2 seNice has been provi<ied in accordance with our slated aims and objecliv8S
Public
benefit
Our main activilies and who we lry lo help are described above. All our charitabl8 activilieg focus on providing the
advice people need for the problems they fa￿ 2nd are undertaken specifically lo provide public benefil. The board
ol trustees have h8d due regard lo Ihe Charity Commission guidance on public benefit and have complied wlh the
duty in section 4 of tho Charities Acl 2011.

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The truslees have paid due reganl lo guidance issued by the Charily Commission in deciding what acllvilies the
charity should undertaka.
Responslblllty
towards
the
envlronment
Knowsley District Citizens Advice Bureau aims lo minimise ils impact on the environment and has implemented an
organisalional environmental policy lo ensure Ihal all activities place an increased emphasis on the environmental
impact of our acllons.
Achievements and performance
Durin9 this year. we assisled 3,750 un￿ue clients wilh 35,583 issues. Welfare B8nefils accounled for 41 Ya of all
issues with money advice (Debt and Financial Capabllily) accounling for 40 % of issues. During a period where cost
of living and energy cosls have continued lo impact on the lives of IMAr clienls. Ihere has also b8on an increase in
the number of issues facing each clienl seeking oui help aiid support.
Throuqh Ihls year, we hav8 continued to focus on the accessibility of our servlces, including the implfimenlatlon of a
WhalsApp messaging service lo allow Ihe more efficient booking of appoinlmenls. We have continued lo develop
our core services and adapt lo the changing needs of Kn0v￿leY residenls-
.We rernained commilled to supporting the Iwin aims of the Cilizens Advlce Service and ensuring th81 our work
conlrlbutes lo the strategic aims of Knows16y Council and olher funders.
.We continued lo lead Greater Merseysid6 Money Advice Partnership via funding from the Money and Penslons
SeNice.
.We participate(i in research and campaigns WOTk on behalf of Ihe residents of Knowsley.
.We provided general help outreach woik at Stockbridge Village via funding from ForHousing and in Halewood with
the support of Halewood Town Counal.
.We provlded energy advic8 through funding from Eiiergy Redress, Ihe Cadent Foundation and Cilizens Advi¢8
Energy Advice Project.
.We helped clients lo develop money 8kills through the LCR Finai)ci81 Resillence Programme.
.W8 expanded our network of approved referral partners io allow direct referrals for clients in need ol advice
services.

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The following show financlal performance and key figures for the year.
Suniniary
Issues
CU•
3,750
J.312
Qylch d*nl G¢niad$
1.13Y
1)910
is
Issu
Aetfvii*s
20107
GVA & blattrc
Ca
&789
Outcom08
4W.
f ¥LTr•JI
T*¥
•1
Channel
Top benefit Issues
1.101¥
I￿1111
oiw**c
IK
Top debt issues
4.7012
11 kn$•
fl82S*
Ix

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Age
24
7??9
??1
39
4174J
324
45.Jg
55$
569
7ts14
7>79
14".
Y>g415
Gender
11 Fem*
Olsability l Long-lerm health
Elhnicity
93%

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Financlal review
The charity recorded a surplus of £63,342 for Ihe year (2023
SUTplus £16.8941. Working on a stable financial
foundation, trustees have been 8ble to invest in new lethnology 2nd implement robust financial procedures as part
of the business planning pmcess.
Durlng Ihls year, Citizens Advice Knt)wsley r￿1Ved addiiTonal funds Ihiough the l<now818y Better Together Fund lo
assist Knowsley residenlg affected by the cost of livtng crisis with Welfare Benefits and General advic8.
Thls addlllonal fvnding has allowed face-lo-face and outreach Se￿iceS lo develop in or(ler to reach all sectors of tho
Knowsley ¢ommunily.
As energy costs are impacting on Knowsley residenls, additional funds have be8n secured to provide energy
speclfSc advice to complernenl debt and financial capabllity seNIcEs.
Trustees are aware that there will be increased pressure on resources and a￿ working with senior management lo
secure new and existing funding lo enable Citizens Advice Knowsley to provide a much needed service.
Reserves pollcy
11 Is the poll¢y of the charity that unreslricled funds whlch have not been deslgnaled for a specific use should be
malnlalned al a level equlvalenl lo six months, expendilure.
The Iruslees consider that reserves at this level wlll onsure that, In the event of a slgnlficanl drop in fundlng, they WIII
be able lo conllnue the charily's c￿￿ent aclivllles whlle ¢onsideratlon is glven to ways in whlch addlllonal funds may
be rais8d. Thls level of reserves has been mainlained Ihroughout Ihe year.
Rlsk management
Systems and procedures have been established lo idenlfy. monitor and manag8 tha risks that Knowsley Clllz6ns
Advlce faces. Trusl8es and the senior man8gem8nl team periodically raview and update risks gnd miligaling
acllons.
CS1iz8ns Advice Knowsl&y operates under 8 rlsk management strategy agreed by trustees and p8riodlcally reviews
and updat88 a risk register to refl8cI Ihe current risks we are exposed to wlth a vlew lo monitoring and millgatlng
major risks.
The 808rd idaally would like lo be able lo call on a 6-rnonlh running costs in the 8venl of the organisation ceasing
operations. As required in its Memorandum paragraph 3.19, Ihe organisalion has the power lo invest 8nd deposil
funds in any lawful manner whilst having regard to tha suitability of inv8slm&nls and the need for diverslficalion.
The Iruslees have assessed the major risks to which the charily is exposed, and are satisfied that systems are In
Place to mlligate exposure to the major risks.
structure, govamance and management
The charity Is a company limlled by guarantee (3108844) and ts govemed by its Memorandum and Articles of
Assoclallon. as amended by special resolulion daled 22 July 2020. The regislered name of the charity is Knowsley
Dlslricl Citizens Advice Bureau {10499961 and from January 2004. the charity has used the operating name of
Citizens
Advice
Knowsley.

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees, who aTe also the directors for Ihe purwse of cnmpany law, and who seNed during Ihe year and up to
the dale of signing were..
MrA F Gilmore
Mr C Kelsall
Mr D Bridson
Ms M Stebbings
Mr K Walsh
Mr U Ezeanala
Mr K Pearce
Miss O See
s C Farrell
Mr B Molloy
Ms K Maikey
Ms I lempleman
Ms C Lunt
{Resignad 6 April 20231
(Resigned 5 April 2023)
(Resign6d 16 Febnjary 20241
(Resigned 24 April 2024)
(Appointed 11 May 20231
(Appointed 9 Augusl 2023 and resign8d 24 April 2024)
(Appointed 9 August 2023 and resigned 10 November 2023)
{Appoinled 26 October 2023)
{Appoinled 24 January 2024 and resigned 24 Aprll 20241
(Appolnled 25 July 2024)
I￿)pOInted 25 July 2024)
Trustees 8re recruited in line wilh the terms laid out in the Bure8u's Articles of Association. A lerm of ofiice is 3 years
and Imslees may be re-elected.
Knowsley Metropolitan Borough Council annually nominates an elected member lo the Board of Truslees.
Cllr Kenneth Frank Walsh
Ti'Li%le88 can k)e elected al the Annual General Meetin9, nominated by member organisations or co-opled by the
Board, provlded Ihal the total number of co-opted and nominaled irustees does not exceed one third of ihe lo181
number ol Iruslees.
New Iruslee8 meet with thè Chair and Chief oir￿er for an induction se£slon and all Iruslees underiake ongolng
training and development as appropriate lo their role.
The Citizens Advice Sntern81 sile vMw.bmis.org.uk ￿ntainS designated pages lo support Iruslees In their roles
None of the liustees has any beneficial interest In the company. All of the Iruslees are members of th8 company and
guarantee lo conlribijle £1 in the event of a windii)g up. The Irust88S 8ra covered by trust88 indemnity insurance.
Remunèratlon of Key Management
Key management Temun8ralion is set using infoThalion from the national associalion and though 3nalysis of
compar8ble roles within IhÈ charity and voluntary seclor. Salaries are reviewed on an annual basis in line with roles
and responsibilities.

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Organlsatlonal structure
Citizens Advice Knowsley is a member ol Citizens Advice. the operaling name ol the N81ion81 Association of
Citizens Advice Bureaux, which provides a framework for standards of advice and casework management as well
as monitoring progress against these slandard5.
Knowsley District Cltlzens Advlce Bureau is wverned by the Board of Trustees who:
Sel the policy of the charity
Are involved In determining corporate strategy, including setting key strategic objectives
Make major de￿s1OnS about the fulufe of finances
Sel a framework for human resource policy
Responsibility for day lo day m8n8gemenl matters and implementation of pollcy is d6￿gated to the Chief Officer,
within a clearly underslood framewofk for strategic Lonlrol.
The followlng personnel allend Iruslee meetings in 8 non-voting capacity..
Brian Gouldson, Chief Officer
Trustee mlnul8S are sent to Clllzens Advice lo ensur8 compliance with nalion81 membership requirements.
Contributlon ofVolunte6rs and Paid Staff
The ch8Tlty's success could not havo been achieved without th8 hard work and dedication of volunteers and staff,
The Truslee Board and senior management recognise the tremendous conlribulion made by the charity's volunteers
in advising the public and administering Ihe service wilhoul which the seNice Cx)uld not oper81e.
Volunteers represent the indispensabl8 core of ihe seNice for without them Ihere would not be a Cit12ens Advice
service. Their value is inadcqualely expressed in monclary terms. Indeed. volunteers bring many skills lo the
servic8 and very often the experience gainecl h&lps individuals return lo full employment.
Our volunteers
Volunteers eonlribuled the equivalenl lo 3.23 FTE members of staff during Ihe year. This equalos lo £64.076 basad
on a paid staff equivalent receiving £10.90 per hour.
All Trust8eslDirectors are volunteers
Equal opportunltles
Knowsl&y District Citizens Advlce Bureau recognises the positive value of diversity promotes equality and
challenges discriminalion. The charily welcomes volunleers and employees from all parts of the community,
particularly under-represented groups.
We support the Citizens Advice equality, diversity and induslon goals and have incorporated Ihese in with all
aspects of business planning.
The Iruslees, who are also the directors of Knowsley District Citizens Advi￿ Bureau for Ihe purpose of company
law are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable
law and United Kingdom Accounting Slandards (United Kingdom Generally Accepted Accounting Praclicel.

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Audltor
In accordance with the ¢ompanVs articles, a resolution proposlng Ihat Mitchell Charlesworth {Audll) Limited
(formerly BWMI be reappointed as auditor of Ihe company will be put at a General Meeting.
Disclosure of information to audltor
So far as the trustees are aware, Ihere is no rel6vanl audit informalion of which the charity's auditors are unaware.
Additionally, the Iwslees have taken all necessary sleps that they ought to have taken as trustees in order lo make
themselves aware of all relevant audit infomialion and to establish that the charity's audilors are aware of that
information.
This report has been prepared in a¢cordance with the special provlslons relating to small companl6s within Part 15
of the companies act 2006.
The trustees, re
ort
s approved by Ihe Board of Trustees.
Mr C Kelsall
Truste8
Dale..

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees. who are also th8 direclors of Knowsley District Citizens Advice Bureav for the purpose of company
law, are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable
law and United Kingdom Accounllng Standards (United Kingdom Generally Accepled Accounling Practice).
Company Law requires the trustees lo prepare financial statements for each financial year which give a true and fair
view of the state of affairs of the charity and of lh8 incoming resources and application of resources. including the
income and expendlture, of Ihe charitable company for Ihat year.
In preparlng these finandal slalements, the Iruslees are required to..
- sele¢l suitsble accounting polici8s and than apply them consistently:
observe the rnethods and prlnciples in the Charitl8s SORP-
make ludgemenls and eslimales that are reasonable and prudenl- and
prepare the financial slalemenls on the going concern basis un18SS it Is Inappropriate to presume that the charity
will contlnue in operation.
The trustees ar8 responsible for keeping adequate accounting records that dlsdose with reasonable a￿racY at
any lime the linancial posilion of the charily and enable them lo ensure thal Ihe financial slalemenls comply with the
Gornp8nies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevenlion and detection of fraud and other irregularities.

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
Oplnion
We have audited Ihe financial stalen7enls of Knowsley District Citizens Advke Bureau (the 'charily'l for the year
ended 31 March 2024 which comprise the siatemenl of financial aclivilies, the balan¢8 sheet, Ihe slalemenl of cash
flows and notes to the financial slalements. including significant accounling policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards,
including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ir818nd {Uniled Klngdom Generalty Accepted A￿A)untIng Practice).
In our oplnion, the finanual statements:
give a Irue and fair view of the state of Ihe charitable companVs affairs as at 31 March 2024 and of its
incoming resources and applicatlon ol resources. including its Income and expenditure, for the year Ihen
ended..
have been properly prepared in accordanc8 with United Kingdom Generally Acc8pled Accounting Pracllce:
and
have been prepared in accordance with the requlremenls of the Companies Act 2006.
Basis for oplnlon
We conduct8d our audit in 8ccordane£ with International Slandards on Auditing IUKI IISAS (UK)) and applicable
law. Ovr responsibilities under those slandards are further deS￿Ibed in the Auclitoffs responslbililies for the audit of
the financial st8Èements section of our report. We are independent of the charlly In accordance with the ethical
requirements Ihal are relevant lo our audit of the financial slalemenls in the UK, including the FRC'S Ethical
Standard, and w8 have fulfilled our olher elhi¢al r8sponsibililles in accordanc& with these requirements. We believ8
that Ihe audll evldence we have oblained is sufflcienl and appropriate to provlde a basis for our opinion.
Con¢luslons relating to golng ¢on¢ern
In auditing the financial slalements, we have ￿nclUded that the Irustees, use of the going concern basls of
accountlng in the preparation of Ihe linancial statem8nls is approprlale.
Based on Iho work we have performed, have not Identified any material uncertaintles relating to 8venls or
conditions that, individually 01 co118clively, may ¢2sI significant doubl on the charity's ability lo conllnue as a going
concern for a period of al least twelve months from when the financial slalemenls are auihorlsed for issue.
Our responsibilities and the responslbilllles of the Irusleas with respect lo going concem are described in the
relevant se¢tions of this report.
Other Informatlon
The other information comprfsas the infomialion indudod In Ihe annual report olher than the financial ststements
and our auditor's report Ihereon. The trustees are rasponsible for th& other information contained within the annual
report. Our opinion on the financial sla16menls does not cover the other informalion and. except lo Ihe extent
olheTwlsa explicitly slated in our report, we do not express any form of assurance conclusion Ihereon. Our
responsibility is lo rèad the other information and, in doing so, consider whether the other information Is materially
Inconsislenl with the financial slalements or our knowledge oblained in the course of the audil, or otherwise appears
to be malemally misslaled. If we idenlify such material inconsislenGies or apparent material misstatements, we are
requlred lo determine whelher Ihis gives rise lo a material misstatement in the financial statements themselves. If,
based on the work we have performed, we condude that there is a maierial mrsstatement of this other inlormalion.
we are reqL*ired lo report that fact.
We have nothing to report in this regard.
Oplnions on other matters préscribod by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
Ihe information given in the Iruslees. report for the financial year for which Ihe financial statements aro
prepared, which includes the directors. report prepared for the purposes of company law, is consislant with the
financi21 slalementS- and
the directors. report included wthin the Iruslees. report has bean prepared in accordance with appllcable legal
requirements.
10-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
Matters on whlch we are requlred to report by ex¢epllon
In the lishl of the knowledge and undeislanding of the charily and ils environment oblained in the course of the
aud51, we have not identified material misslalemenls in the directors. report included within the trustees. report.
We have nothing lo report in respect of the following rnatters in relation to which the Companies Acl 2006 requires
us to report lo you if, in our opinion:
adequate accounting records have nol been kept. or returns adequate lor our audit have not been received
from branches not visited by us: or
the financial slalemenls are not in agre&menl wilh the aC￿UntIng ro¢ords and reiuTns,' or
certain disclosures of Iruslees, remuneration specified by law are nol made; or
we have nol received all the information and explanations we require for our audil; or
the Iru81ees were not enlilled lo prepare Ihe financial sl818menls in 8¢cordance wilh th8 small companies
regime and lake advantage of the small companies. exemptions in preparing the trustees, report and from the
requirement lo pr8pare a strategic report.
Responslbllltles of trustees
As explained more fully in the slalement of Iruslees, r8sponsibililies, the trustees, who are also Ihe directors of the
charity for the purpose of company law. are responslble for Ihe preparatson of the financial slalemenls 8nd for belno
satisfied thal they give a true 8nd fair view. and for such iniernal control as Ihe Iruslees detemiine is necessary lo
enable the preparation of financial statements that are free from material missialemenl, whelher due lo fraud or
error. In preparing the financial stalements, Ihe Iruslees are responsible for assessing th8 charity's ability lo
continue as a golng concern. discloslng, 8s applicable, mallers relaled lo going concern and uslng the going
concern basis of accounting unless the InJsle8s either intend to liquidate the charitable company or lo ceas8
Operations, or have no realistic allemalive bul to do so.
Audltoes responsibillties for the audit of the financial statements
Our objectives are lo oblaii) reasonable assurance aboul whether the financial slalemenls as a whole are free from
material misslalemenl. whether due lo fraud or error. and lo issue an audiloes reporl Ihal includes our opiiiS0n.
Reasonable assurance Is a high level of assurance but is not a guarantee that an audit conducted in accordance
wilh ISAS {UK) will always delect a material niisslalement when il exists. Misslalements Can arise frorn fraud or
error and are considered material if, individu811y or in Ihe 8ggrcg81e. they could rcasonably be expccled lo inllucnce
the economic decisions of users taken on the basis of these financial stalemenls.
Th8 eXt8nl lo which our procedures are capable of detecting irregularities. including fraud, is detailed below.
The extent to whlch the audlt was considered capable of detecting irregularities, including fraud
Our approach to identifying and assessing the risks of material misslalemenl in respect of irregularilies, Including
fraud and nOn￿Compliance with laws and regulations. was as follows-.
th8 engagement partner ensured Ihat the 6ngagemenl team collecllvèly had the appropriate competence,
capabllilies and skills lo identify or recognise non-compliance with applicable laws and regulations,.
we idenlilied the laws and regulations applicable to the company through discussions wilh directors and
olher management..
we focused on specific laws and regulations which we considered may have a direct material effect on the
financial statements or the operations of the company, including the Companies Act 2006. taxation
legislation and data protection, anli.bribery, employment and health and safely legis18ti0n',
we assessed Ihe exlenl of compliance wilh ihe laws and regulaEions identified above through making
enquiries of management and inspecling legal correspondence., and
identified laws and regulations were communicaled wtthin the audit team regularty and the leam ￿Mained
alert lo instances of non-complianca throughout the audit.
11

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF KNOWSLEYDISTRICT CITIZENS ADVICE BUREAU
We assessed tho suscepliblllly ol the company's llnandal stalemants lo material mlssl8lem8nl. Indudlng obtainlng
an underslandlng of how fraFd Inighl oc£ur, by:
maklng enquiries Lq management as lo where Ih8y C￿nSIdered the￿ was suscepllbS1ity lo fraud, Ih81r
knowledge of actual, suspected and allegerl fraud., and
COns￿ering Ihe Inlemal conlroL8 In rkn lo miugate risks of fraud and non-compllance wtth laws and
regulalions.
To address the iisk of fraud Ilirough manag8menl blas and ov8rrlde (rf conttols. w6:
peiformed analylic41 P￿ed￿l￿8 lo identify any unusual or unexpeded r618llonshlps,'
tested journal enlrles to idenlily unusual Iiansaclions,.
assessed wlialher judgements and assiimpllons made In delermlnlng the ac(rJunllrvJ eslhnalcs wer8
indlcabv8 ol polenual blas; and
Investi￿ted the rallonale behlnd %lgnlflcanl(Y untssual IranwAlons.
In résponse lo the risk of IrregulArllles and non-complanc8 wbth laws and regulallons, w& doslgn8d proc8duras
whlch induded, bul were not limited lo..
2gr8eing Ili)anclal slalemenl dLqclosures lo undorfylng .$1)PPDrllThJ documeThlallon,'
reading tha minut8s ol m8elings ol those c17arged wlh govemance.. and
¢nqulilho ol managernenl as 10 8clual and pol&nli81 lil￿alKIn and claims.
Tlière are Inh8r8nl Ilniilalioi)s In nLrr aijdlt proc8dur8s desuib8d above. The mora rÈmov8d Ih81 18ws and
regu1811ons ar8 Irorn linai)dal Ir8nsgcll¢)n$. the less likely 11 is Ihal wè would beGom¢ awarè L)f non-comp1131)¢e.
Audillng slÈndards Also Ilmll the audil PTocedur8s ye￿iled lo Idenllfy nnn-compllance with laws and legu￿tIOnS 10
enqulry of lh6 dlreclors and other management and the Inspoclion ￿g￿l619ry and legg1 aori'esptsndenc8,11 aiiy.
Malerlal mlsstalem8nls Ihal arls6 due lo fraud can be t)arder to det¢¢l than Iho86 that arl¥¥ Irom error as Ihey may
involve dolibora18 ￿nCea[man1 or colluslon.
A lurlher dcscrlpllon of our respon%lbili118S 8vallahle on Ihe Flnanryal Repoillng Councll's web811e 81., hllps.'Il
ww.frc.o¥g.uklaudilorsresponslblliti8s. Thlts destr￿lI0n fomis parl ofour audiiorfs report.
Th5s ieport Is made solely lo Ihg company's inembets, a$ a body, In accordance with sèction 39101 Ihe Cc¥npanlos
Act 2014. Our aud51 work has been wKJertaken so that we mlghl slate to the company's membars Ihose m8llers w8
8r8 r6oulre(5 10 8lale lo Ihem In an audllor's r8Wrt and for no other purpose. 10 the lullesi extent permllled bylaw,
we do not accept or assume resp<￿81b111lY lo anyone olher than Ihe comp8ny and Ihe ￿MpanY'S members 88 8
body, lor aur audit work, lor Ihls report. or for Ihe oplnions wa hav& formed.
Louisè Casey ACA (Senlor Statutory Auditor)
for and on bghalf of Mltchell Charlesworth (Audit) Llmli•d
LLV(￿ ((LI(
a0.0￿0￿0￿.2O24
Chart8red Accountants
Statutory Audllor
Sulle 5.1
Tempest
12 filliebarn Stre81
Lrveipt)ol
L2 20T
12-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Current financial year
Unr6strict6d Unrestricted Restricted
funds
funds
funds
general designated
2024
Total
Total
2024
2024
2024
2023
Notes
ncorne and èndowments from:
Charilablo aclivilios
Inveslmenls
Other income
676.429
5,411
9.777
474,937 1,151,366
5,411
10.197
941,923
1,160
6,589
420
Total Income
691,617
475,357
1.166.974
949,672
endlture on:
Charliable aclivilies
640.800
462.832 1,103,632
932,778
Total charltable expenditure
640.800
462,832 1,103,632
932,778
Net Incoming resourcès béforè
transfers
50,817
12.525
63,342
16,894
Transfers belween funds
20,067
{29,722)
9,655
Nét movement In funds
70,884
(29,7221
22.180
63.342
16,894
Fund balances al 1 April 2023
564,796
198,614
1,933
765,343
748.449
Fund balances at 31 March 2024
635.680
168,892
24,113
828,685
765.343
The statement of financial activities includes 811 galns and losses recognised in the year.
All income and expendilure derlve from ￿ntinuIng aclivilies.
The slalement of financial activities 8lso complles wth Ihe requirements for an In￿M8 and expendilure account
under the Companies Act 20(￿.
13-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Prlor flnan¢lal year
Unrestrlclod Unrestrlcted Restricted
funds
funds
funds
genèral deslgnated
2023
2023
Total
2023
2023
Notes
Income and endowm8nts from:
Charitable aclivllias
Inveslmonts
Other Income
654.879
1.160
6.589
287,044
941,923
1,160
6.589
Total Income
662.628
287,044
949,672
endlture on.,
Charilciblo aclivilles
588,420
344.358
932,778
Net inGomlng.resources before transfers
74,208
(57,3141
16,894
Transfers between funds
(24,1851
{29,721).
53,906
Not movement In funds
50,023
{29,7211
{3,408)
16,894
Fund balanc8s at 1 April 2022
514.773
228,335
5,341
748,449
Fund balancès at 31 March 2023
564,796
198.614
1,933
765,343
14

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
AS AT31 MARCH 2024
2024
2023
Notes
Flxed assets
Tangible assets
10
118,892
148,614
Current assets
D8btors
Cash al bank and in hand
11
81.319
734.521
51,397
632,603
815,840
684,000
Credltors: amounts falllng due wlthln
one year
12
(106,047)
(67,271)
Nel current assels
709,793
616,729
Total assets less current Ilabllltle$
828.685
765,343
Incoma funds
Reslricled funds
Unreslricled funds -
Designated funds
General unrestrl¢ted funds
15
24.113
1,933
8ner
16
168.892
635.680
198.614
564,796
804,572
763,410
828,685
765,343
The financial sla
ents were approved by the Truslees on .........
Mrc
Trustee
Company reglstratlon numbèr 3108844
15-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating activStlès
Cash gen8raled from operations
20
96.507
55,630
Investing activitias
Investment In￿Me received
5.411
1.160
Net cash generated from Investing
activlties
5.411
1,160
Net cash used in financing actlvltles
Nèt Increase In cash and cash equivalents
101.918
56,790
Cash and cash equivalents al beginning of yaar
632,603
575,813
Cash and cash equlvalents at end ofyear
734.521
632,603
16-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policiès
Charlty Infoymatlon
Knowsley Dislrtcl Cltizens Advlce BU￿aU is a priv81e company limited by guarantee incorporated in England
and Wales. The registered office is 142 Cherryfiefd Drive, Kirkby, Merseyside. L32 8RX.
1.1 A¢¢ountlng convonllon
The accounts have been prepared in accordance with the chaiity's governing do¢umenl. the Companies Act
2006 and "Accounting and Reporting by Charities.. Slalement of Reo)mmended Praciice applicable lo
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK
and Republic of Ire12nd {FRS 1021" (as amended for accounting p6riods commencing from 1 Janu8ry 2016).
The charlly Is a Public Benefit Entity as defined by FRS 102.
The financlal 51atemenls are prepared In sterling. which is tho funcllonal cU￿encY of the charlty. Monetary
amounts In these financlal slatemenls are rounded lo lh8 nearest £.
The accoun18 h8ve been prepared on the historical cost C￿nventIon. The principal accounling pollcl8S
adopted are set out below.
1.2 Golng concern
Al the lime of approving the accounls, the Irust8es have a reasonable expectation Ih81 Ihe charity has
adequate resources lo continue in operational existence for the foreseeable fulure. Thus the Iruslee5 continue
lo adopt the going contsrn basis ol accounting in preparing the accounls.
1.3 Chorllable funds
Unr8slricted funds are available for use al the discretion ol Ihe trustees in furtherance of their ¢harilablo
objectives unless the funds have been designated for other purposes.
Designated funds comprise unresli'lcled funds that have been set aside by Iwslees for a particular purpose.
Thc aim and use of the deslgnaled fund is sel out In the notes to the financial slalemenls.
R8Strict8d funds are funds ￿lch are lo be used in accordance wilh speclfic reslrictions imposed by donors or
which have been raised by the charily for particular purposes. The cost of raising and administering such
funds are charged against the spwfic fvnd. The aim and use of &ach reslricled fund is set out Sn the notes to
the financial s181emenls.
1.4 In¢ome
Income is recognised when the tharfly Is legally enlilled to It after any performance condllions have been mel,
the amounts Can be measured reliably, and it is probable that income will be r8colved.
17-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
{Contlnued)
Income from donabons and grants, including captlal granls. Is included in income when these 8re receNable,
except as folk)ws'.
When donors specify thal donalions and granls gFven io the charity must b8 L55ed ir) futur8 accounting
periixls, Ihe income is deferred unlil those periods.
When donors impose conditions which hav8 lo be fulfilled before the charity becomes enlilled to use
such income. the income is deferr8d and not induded until the precondillons for use have been mel.
When donors spedfy that donations and grants. including capllal grants, are for p8rticu18r reslricled
purposÈ8, which do not amount lo preconditions regarding enlillement, this income is Included as
reslricted fijnds when receivable.
Voluntary Sncome includes dlscrellonary grants for projects. goods and services where no seNlce agreement
or contract exists.
Other gr8nts and conlracls, thich have particular servle£ requiremenls are included in the slalement of
rinanGial ac15viiles llnder the heading incomfj from charitable aclivilies.
Inlerest is included when re¢elv8ble by the charty-
1.5 Expendlture
Expenditure ￿llect$ all amounls paid and accrued during the year. All costs 8re allocated belwe8n th8
expenditure categories on a basis designed lo refle¢l the use of the resource. Costs relating lo a particul8r
project are allocaled direcuy, olhers are apportioned on an appropriate basis. Staff Gosts are 8PPOrtioned
between prolects on the basis of an assessment of Ihe lime spent by individual employees.
Charltable expendlture
Charitable 8xpendilure comprises those costs incurred by Ihe charity in the delivery of 51s aclSvilles and
services for Ils beneliuaries. 11 includes both costs that Can be allocated direelly to such aclivilies and those
costs of an indirect nature neGessary to support them.
Govornan¢¢ Costs
These represent costs associated with meeling Ihe emsliluuonal and slal(Jlory requiramènls of the charity
and include the independenl examination fees and cosls linked lo the strategic management of the charity.
1.6 Tanglble flxed assets
Tangible fixed assets are measured at cosl, of depreciation and any imp8iment losses.
All assets costing more than £l.000 are capi121ised al cost.
Depreciation is provided al rales calculated lo write off the cosl less estimated resklual value of each asset
over its expgcled useful Ilfe. as follows..
Leasehold Improvements
Office equipment
10•A p.a. on a slraighl line basis
25 /0 p.a. on a straight line basis
The gain or Ioss 2rising on the disposal ol an assel is delemiined as the difference betsveen the Sale procgeds
and the carrying value of Ihe asset. and is recognised in the statement of financial aclivFti8S.
18-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
{Continuod>
1.7 Impairment of fixed asse1$
Al each reporting end dale. the charlly revlews the carrying amounts of ils 18ngible assets lo deleimSne
whether there is any indication that those assets have suffered an impairment loss. If any such indicalion
exists, the recoverable amount of the asset is eslimaled in order lo d8terrnine the extent of th8 impairment
loss (èf any).
1.8 Cash 2nd cash equlvalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-temi liquid
investments with original malurilies of three months or less. and bank overdrafts.
1.9 Flnan¢lal Instruments
The charity has el8th8d lo apply Ihe provisions of S&clion 11 'Basic Financial Inslnjmenls, and Sectlon 12
'Olher Flnancial Instruments Issues. of FRS 102 to all of ils financial instrumenls.
Financial instruments are r8cognised in the charit￿S balance sheet wh8n the charity b8comes party lo the
conlraclual provisions of tha inslrumenl.
Flnancial assols and liabililies are offset. with the nel amounts presented in the finan￿2[ slalements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention lo settle on a net
basis or lo realise the assel and sellle Ihe Ilabilily slmullanet)usIy.
8asl¢ flnan¢lal assets
Baslc fSn8ncial assets, which Include debtors and cash and bank balances. are Initially measured at
Iransaclion price including transaction costs and are subsequently carried al amortised cost using the 8ff8clive
inleresl rnelhod unless the arrangement conslilules a financing IransaGlion, where the transaction Ss
measured al the pfesenl value ol the futur8 receipts discounted al è market rale of inl8r851. Financial assets
classifSed as recelvable within one year are not amortlsed.
Basic financial Ilabilitles
Basic financial liabilities, including creditoTs and bank loans are inillally recognised at Iransa¢llon price unless
the arrangement constitutes a financing Iransaclion. where the debt Instrument is me85ure(S at Ihe present
value of the future receipts discounted at a market rale of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried al amortiS8d cost, USI￿ the effecllv8 Interest ral8 melhad.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as currenl liabilities if payment is due wilhin one
year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised Initially at
Iransaclion price and subsequenlty measured at amortised cost using the effective Inte￿St method.
Derecognition of financial liabilltles
Financial liabilllies are de￿CogniSed when Ihe chanly's conlractU81 obligations expire or are discharged or
cancelled.
1.10 Employae bènèfits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termlnalion benefits are recognised immedialely as an expense when Ihe Ghatity is dernonstrably COTnmitted
lo terminate the employment of an employee or to provide lerminalion benefits.
19-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng policles
{Continuèdl
1.11 Taxation
The charity benefits from various exemptions from laxation affor(led by tax legislation and is not liable lo
corporation lax on income or gains falllng wilhin Ihose ex8mplions.
The charity is not able to recover Value Added T8x. Expenditure is recorded in the accounts inclusiv8 of VAT.
1.12 Panslons
The charily operates a defined coniribullon scheme for employees. Contributions are charged to the
Slalement of Financial Activitiès in the perk)d lo whith they relale.
Crlti¢al a¢¢ountlng estlmates and ludgements
In the appllcalion of the charity's a¢¢ounling policies, the Irusteas are required to make judgements, estimates
and assumptions about Ihe carrylng 8mounl of assets and liabilities that are not readily apparenl from other
sources. The eslima16s and associated assumptions are based on hlslorlcal experlence and other factors Ihal
are considered lo be relevanl. Actual results may dlffer from these eslim8leg.
The eslirnates and underfying assumpliov)s are reviewed on an ongoing basis. Re￿s1onS lo accounting
eslimales are T8cognised In the period in which the estimate is revised where the revision affects only that
period, or In the period of the revision and fulure periods where the revision affects both current and future
periods.
The followng where considered lo be crltScal accounting eslimales Ihat have been applied durlng the
preparation of these financial slalemenls:
De
rec
nd UEL'S
The annual depreclallon charge for tangible fixed assels Is senslllve lo changes in the estimated useful
8conomlc Ilves and residual values of th8 assets. The useful economic lives and residual values are assessed
on Inltial acquisilion and reassessed perlodleAlly lo ensure they remain approprlate. They are amended when
necessary lo rgflecl cur￿n1 esllmales based on lechnologlcal advancement, fvlure inveslmenls, economlc
ulllisallon and the physical condition of the 8ssels. The useful economic Ilves for eaoh class of asset are sel
out In Ihe accounting policy 1.6,
Pre
Invoices which are received durlng the year that cover the following accounting period have an appropriate
proportion of their costs held as a prepayment. They are amended perfodlcally based on the invoices which
have been recetved In each year.
-20-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 IWARCH 2024
Charitabla activitiès
Advl¢e
delivery
2024
Advice
delivery
2023
SeNi¢es provided under contrad
Performance related grants
676,429
474,937
654,879
287,044
1,151,366
941,923
Analysls by fund
Unrestricted funds - general
Restricted funds
676,429
474.937
654,879
287,044
1,151,366
941.923
Investments
Unrestrictod Unrostrlcted
funds
funds
general
general
2024
2023
Interest receivable
5,411
1,160
Other Income
Unrostricted Rostrlcted
funds
funds
general
2024
Total Unrestrlct6d
funds
general
2023
2024
2024
Other income
9,777
420
10.197
6.589
21

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
Advlce
dellvery
2024
Advlce
delivery
2023
Staff costs
Office expenses
Travel and subsistence
Sundry and deaning
745,142
35,460
15.391
40,806
642.119
15,862
10,233
4,794
836,799
673,008
Share of support costs {see note 7)
Share of governance costs (see nole 7)
236.977
29,856
222,059
37,711
1,103,632
932,778
Analysis by fund
Unrestricted funds - gener81
Reslricled funds
640,800
462,832
588,420
344,358
1,103.632
932,778
-22-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
Support Governance
cost5
costs
2024
Support Governance
costs
costs
2023
Staff costs
Depreclalion
Premis6s costs
Office costs
Staff and volunteer
Other co815
106.974
29.722
59.282
30,598
4,311
90
106,974
29.722
59.282
36,598
4,311
90
108,724
29,722
53,662
32,865
4,598
{7.5121
108,724
29,722
53,662
32.865
4,598
<7,512)
Audit fe8S
Legal and professional
other costs
10.740
14,268
4,848
10.740
14,268
4,848
8.160
8.184
21,367
8.160
8,184
21,367
236.977
29.856
266.833
222,059
37,711
259,770
Analysed between
Charitable activities
236,977
29.856
266.833
222.059
37,711
259.770
Support costs represent the ovetheads for running Ihe charity and where directly allribulable, costs h8ve been
allocated lo tho rolevanl headings.
The recharges have been ¢al¢vlaled as a pro•rala figure based on the number of FTE posts allocaled to each
fundlng stream.
Governanc8 cosls Includes paymenls lo the auditor of £5.385 for Ihe audit and £3,565 for accountancy fees
(2023- £4,910 for the 8udlt and £3.250 for accountancy fees).
Trusteès
None of the trustees lor any persons connected with them) received any remuneration during Ihe year. During
the year no truslees where reimbursed for any expenses in¢urred {2023- £nill-
Employées
The average monthly number of employees during the year was:
2024
Number
2023
Number
Advlcel project dellvery
Management and administration
20
11
17
10
Total
31
27
-23-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Employees
(Contlnued)
Employment Costs
2024
2023
Wages and salarles
Soci81 security Costs
Other pension costs
743,053
66,345
42,718
650,882
60,533
39,428
852,116
750,843
The average number of employees shown abov8 is based on actual ernployee numbers.
There were no employees whose annual remun8ralion was more than £60.000.
10 Tangibla fixed assets
Lea8ohold
Improvèmènts
Offl¢e
oqulpm8nt
Total
Cost
At 1 Aprll 2023
297,225
34,519
331,744
Al 31 March 2024
297.225
34,519
331,744
Depreciation and impairment
Al 1 April 2023
Depreclation charg8d in th8 year
148,611
29.722
34,519
183.130
29,722
Al 31 March 2024
178,333
34,519
212,852
Carrylng amount
Al 31 March 2024
118,892
118,892
Al 31 March 2023
148,614
148.614
11 Debtors
2024
2023
Amounts falllng due wlthln one year:
Trade debtors
Prepayments and accTued income
6,375
74,944
1,375
50.022
81,319
51,397
-24-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Credltors: amounts falllng due withln one year
2024
2023
Trade creditors
Olh8r craditors
Accru21s and deferred income
25.156
36.LK15
44,886
10.620
33,901
22,750
106,047
67,271
14 Amounts held on behalf of th5rd partles
The charilabl8 comp8ny holds funds as agent totalling £239.722.85 {2022.' £207,760), in a bank
account operated by the charilab16 company, which is payable lo third parties. The amount
payable to third parties and an equivalenl am(yJnl ol th8 bank balance are exduded from Ih6se
accounls.
Funder
Balan¢e at 1
Aprll 2023
ReceSved
Pald out
Balance at 31 March
2024
GMMAP Funds
207,760
2,128,673
{2,096,7101
239,723
207.760
2,128,673
12.096.710)
239,723
Funder
Balance at 1
Aprll 2022
Re¢elved
Paid out
Balance at 31 Mar¢h
2023
GMMAP Funds
374,813
2,076.539
{2,243,592)
207,760
374.813
2,076.539
(2,243.592)
207.760
14 Retirement beneflt s¢hemes
Deflned contrlbutlon schemes
The Gharily oporates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held sèparately Irom those ol the charity in an independently administered fund.
Tha charge lo the slalemenl of financlal actlvlllas In respecl of defined contribution schemes was £42,718
(2023 - £39.428).
-25-

IA
(o (¢>
Ow rcE
wS(JZiiLi

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Deslgnated funds
The income funds of the charity include Ihe following designated funds which have been set aside out of
unrestricted funds by the truslees for specific purposes:
Movement
In funds
Incom•
Balance al E¥pondltufa
l Aprll 2022
Balancè at
1 Aprll 2023
Balancg at
31 March 2024
Futur8 building works
Leasehold inprovemènls
50,000
178.335
50,000
148,614
50,000
118,892
129.721)
{29,7221
228,335
(29,7211
198,614
129.722)
168,892
Th8 above designated funds have been sel 8side to carry out future building works al our new Kirkby and
Huylon offices. The ba13nce was reviewed by the trustees lo more accuralely reftecl the position held al 31
March 2024. The leasehold improvements designaled fund repr858nts Ihe nel book value of the assets
C8pilalised within 2019.
-27-

ZS 10 r
7) VJ

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Operating lease commltments
Al the reporting end dale the charity had outstanding comfflilvnents for future minimum lease payments under
non-can¢ellable operating leases, which fall due as follows:
2024
2023
Wiihin one year
Between two and five years
53,400
160,200
53.400
213,600
213,600
267,000
The operating leases represent leases of premises to third p8rtios. The leases are negot181ed over t8ims of
ten years and rentals a￿ fixed for four years.
19 Related party transactions
Rèmuneration of key managèmènt personnel
The remuneration of key management personnel is as follows.
2024
2023
Aggr6g8te compensation
80,113
81,344
20 Cash generated from operallons
2024
2023
Surplus for the year
63,342
18,894
Adjuslm8nls for:
Investment income recognised in slalemenl of financi31 activili8S
Oepreciation and impalrmenl of tangible fixed assets
{5,4111
29,722
{1,1601
29,722
Movements in working capital..
Ilncreaselldecrease in debtors
Increasel{decrease) in creditors
(29.9221
38,776
21,474
{11,3001
Cash generated from operations
96.507
55,630
21 Analysls of changes in netfunds
The charity had no debt during the year.
22 Company limited by guarantea
Knowsley DislTicI Citizens Advi￿ Bureau Limited is in¢(wrated under the Companies Acl 2006 as a
campany litniled by guarantee. The ￿abl[lIY of Ihe members is limited lo £10.