Charlty reglstratlon number 1049996 IEngland and Wales)
Company registration number 3108844
KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Mr C Kelsall
Mr U Ezeanata
Mr K Pearce
Mr B Molloy
Ms C Lunt
(Appointed 25 July 2024)
Secretary
Mr B Gouldson
Charlty number {England and Wales)
1049996
Company number
3108844
Registered office
142 Cherryfield Drive
Kirkby
Merseyside
L32 8RX
Audltor
Mitchell Charlesworth (Audit) Limiled
Suites C,D,E, & F
14th Floor The Plaza
100 Old Hall Street
Liverpool
L3 9QJ
Solicitors
Maxwell Hodge
26 Sherborne Square
Liverpool
L36 9UR

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
CONTENTS
Page
Trustees, report
Statement of trustees. responsibililies
Independent auditorfs report
10-12
Statement of financial activiti88
13-14
Balance sheel
15
Slalemenl of cash flows
16
Notes to the financial statements
17-28

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees presenl their annual reporl and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies sel oul in note 1 to the
financial statements and comply with the charity's Memorandum and Articles of Association, Ihe Companies Act
2006 and "Accounting and Reporting by Charities.. Stalement 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 102)" (as amended for accounting periods commencing from 1 January 2019)
Objectlves and actlvltles
The chaTlty's purposes, as set out in the objects contained in the Company's Memorandum of Association, are lo
promote any charitable purpose for the benefit of the whole community of Knowsley {'Ihe area of benefil.) by the
advan￿ment of education, Ihe protection of health and the relief of poverty, sickness and distress,
The charity's objects are defined as above. Our aims are focused on:
To provide the advice people need for the problems they face, and
To improve the policies and practices that affect people's lives
Our $8rvice provides free, independent, confidential and impartial advl¢e to everyon8 on thelr righls and
responsibilities. We value diversity, promote equality and challenge discrimination.
The charity has developed ils own Mission Statement to reflect more accurately its purpose and foIe-
Cilizens Advice Knowsley empow8r the Knowsley commiinity to make infom70d cholces by providing
trusted advico 8nd iiilluenung positive change
W6 achieve this by..
Providing advice and advocacy to help people solve Ihe pn)blems they face
Campaigning lo iMp￿Ve Ihe policies and practices Ih8t affect people s lives
Ensuring thal we remain relevant to the needs ol the Knowslèy Communily by main18ining slrong
stakèholder relalionships and ensuring a focus on Ihe suslainatslity of our chanly
Ensurlng our work delivers our alms
We review our aims, objectives and activities each year. The annual review seeks lo examine our achievements
and outcomes and to sel key stralegic largels for Ihe coming Ihree year period, with a focus on developing a 12
month strategic plan to be reviewed by trustees on an ongoing basis.
In carrying out the review we are ensuring Ihal Ihal our aims, objectivès and activities are in line with our stated
purpose.
Our main objectives on an annual basis focus on ensuring that our service meets the needs of the dienls we
support.

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2025
Key priorities have been..
Providing clear development opportunities for all volunleeis. staff and trustees, linked to the organisalional
vision statemer)l and priorities
Ensuring our clients can access multi-channel services
Maintain high quality standards across the organisalion. including performance management and granu
contract compliance
Maintain sound financial practices in line with slatulory requirements and good practice, and develop a
more diverse and sustainable funding base
Raise the overall profile of research and campaigns work across the organisalion
Improve the consistency of data collected through our case management systems and use this information
lo support campaign issues and the drive to end the disparities in access and experience for marginalised
people
Use our data to improve engagemenifinfluence on local and nalional stakeholders, in particular elected
officials
Publlc benellt
Our main aclivitles and who we try lo help are described above. All our charitable activities focus on providing the
advice people need for Ihe problems they face and are underlaken 5pecifi¢ally lo provide public benefit. The board
of Iruslees have had due regard to the Charity Commission guidance on public benefit and have complied wilh the
duly in section 4 of the Charities Acl 2011.
The trustees have paid due regard to guidance issued by the Charity Commission In deddlng what activilies the
charity should undertake.
Responslblllty towards the envlronment
Knowsley District Citizens Advice Bureau aims to minimise its impa¢1 on the environment and has implemented an
organisalional environmental policy lo ensure that all aclivities place an increased emphasis on the environmental
impact of our actions.
Achlevements and perfomiance
Signilicant aclivitl8s and aGhievem8ntS againsl objeclives
During this year, we assisted 4.512 unique clients with 42,519 issues. INelfare Benefits accounted for 38¥0 of all
issues with money advice (Debt and Financial Capability) accounting for 33Qh of issues. During this period, we have
seen a dramatic rise in the number of housing, consumer and family related issues, with more than 1000A increases
in the number of issues in each of these areas, evidencing that clients are receiving support with more diverse and
complex matlers, and being provided with a holistic advice service.
Through this year, we have continued to focus on the accessibllity of our seNlces, including the use of WhalsApp
messaging to allow more efficient booking of telephone and fa￿-tO-faCe appointments. We have continued lo
devèlop our core services and adapt to the changing needs of Knowsley residents:
We remained committed to supporting the twin aims of the Citizens Advi￿ Service and ensuring Ihat our
work contributes lo the strategic aims of Knowsley Council and other funders.
We continued to lead Grealer Merseyside Money Advice Partnèrship via funding from the Money and
Pensions Service.

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
We participated in research and campaigns work to highltghl issues and to advocate on behalf of the
residenls of Knowsley.
We provided general help outreach work at Stockbridge Village via funding from ForHousing and in
Halewood with the support of Halewood Town Council.
We provided energy advice Ihrough funding from Energy Redress. the Cadenl Foundation and Citizens
Advice Energy Advice Project.
We helped clients to develop money skills through the LCR Mind and Money Programme.
We assisted clients with energy adviek and income maximisation advice supported by Scottish Power
Energy Networks.
We further expanded our network of approved referral partners to allow direct referrals for clients in need of
advice seniices.
Suiiimary
1sSIIQS
4,512
40
s [¢￿ O
42,619
OA
Ji
hLl¢¥iliwJ
19.23Q
21
8.118
IIVAA
iwi
> oj'i
Outcomes
)Ji
s•TrK•t
LlO?tsW
45
$1.411
li•Y¥ $ W•ft'.p)*l
I,oy
47.411
riiciniiol
Top benolll Issu88
11 All•ndbD(•Aiw•fi¢•
IJJ P•ii• rieol
046
4K
Top dobl Issues
IJ CI4oA st4Tr4 th¥0+14ltJortds I.WI
11 l•ll
t? IF4nk s9(Mty Ill*l'.)3
15 1 WSnl•i
Fr*
2K

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Ago
54
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vjpi l*
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GFJndar
Dlsabilily l Loiio-16im hoallh
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11 Yin

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Financlal review
The charity recorded a surplus of the year of £60,503 (2024 - surplus £63,342). Working on a stable financial
foundation, trustees have been able lo invest in new technology and implement robust financial procedures a5 part
of the busines5 planning process.
During this year. Citizens Advi￿ Knowsley received addilional funds through the Know51ey Better Together Fund to
assist Knowsley residents affected by the cost of living crisis with Welfare Benefits and General advice.
This additional funding has allowed fa￿-t0•face and outreach serv1￿$ lo develop in order lo reach all sectors of the
Knowsley community.
As energy costs are impacting on Knowsley residents, additional funds have been secured lo provide energy
specific advice lo complement debt and financial capability services.
Trustees were made aware of the growing need for housing advi￿ in Knowsley and committed fund to support this
work as part of their commilmenl to providing a seNice which adapls lo Ihe needs of Knowsley residents.
Trustees are aware that there will be Increased pressure on resources and are working with senior managemenl lo
secure new and existing funding lo enable Citizens Advice Knowsley lo Gonlinue to provide a much needed service
despite the pressure on funding and resources.
Rese￿e6 pollcy
11 is the policy of the charlly that unreslrlcted funds which have not been designated for a specific use should be
maintained al a level equivalent lo six months. expenditure which based on the current turnover would be an
equivalent of £610,000, providing a £45.000 surplus in free reserves which trustees will look to invest in service
delivery in the coming year.
The trustees Consider that reserves al this level will ensure that, in the event of a significant drop in fundlng, they will
be able lo continue the charily's current activities while consideration is given to ways in which ajditional funds may
be raised. This levèl of reserves has been maintained throughout the year.
Restricted funds of £44,623 currently held will be used in 2025r26 to continue the activities for which they were
inlended.
Funds designated for future building works are expected lo be spent within the next 3 years.
Trustees have endeavoured lo make the reserves work for the organisation by implementing a low rlsk inveslmenl
slrategy.
Rlsk management
Systems and procedures have been established to identify, monitor and manage the risks that Knowsley Citizens
Advice faces. Trustees and the senior management team periodically review and update risks and mitigating
actions.
Citizens Advi￿ Knowsley operates under a risk management stialegy agreed by trustees and periodically reviews
and updates a Tisk register to reflect the current risks we are exposed to with a view to monitoring and miligaling
major risks.
The Board ideally would like lo be able to call on a &month running costs in the evenl of the organisation ceasing
operations. As required in its Memorandum paragraph 5.11, the organisalion has Ihe power to invest and deposit
funds in any lawful manner whilst having regard lo the suilabilily of investments and the need for diversification.
The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in
place lo miligale exposure to the major risks.

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Structurè, governance and management
The ¢harily is a company limited by guarantee (3108844) and is govemed by its Memorandum and Articles of
Association, as amended by special resolution dated 23 May 2024. The registered name of the charity is Knowsley
District Citizens Advice Bureau (1049996) and from January 2004, the charity has used the operating name of
Citizens Advice Knowsley.
The Iruslees, who are also the directors for the purpose of company law, and who served during the year and up lo
the date of signing were..
Mr C Kelsall
Mr K Walsh
Mr U Ezeanata
Mr K Pearce
Miss O See
Mr 8 Molloy
Ms K Markey
Ms l Templeman
Ms C Lunt
(Resigned 24 April 2024)
(Resigned 24 April 2024)
(Resigned 24 April 2024)
(Appointed 25 July 2024 and resigned 30 January 2025)
{Appoinled 25 July 2024)
Trustees are recruited in Ilne with the terms laid out in Ihe Bureau's Artide$ of Association. A term of office is 3 years
and trustees may be re-elected.
Knowsley Metropolllan Borough Council annually nominates an elected member to the Board of Trustees.
Cllr Frank Walsh lo 24 April 2024
Cllr Chantelle Lunt from 25 July 2024
Trustees can be elected at the Annual General Meeting, nominated by member organlsations or co-opted by the
Board, provided that the total number of co-opted and nominated trustees does not exceed one Ihlrd of the total
number of trustees.
New Iruslees meet with the Chair and Chief Officer for an induction session and all trustee5 undertake ongoing
training and development as appropriate lo their role.
Citizens Advice provide support to Citizens Advice Knowsley Irustees to ensure they are trained lo carry out their
roles In the interests of the organisalion and in Complian￿ with the requirements of charity and company law.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and
guarantee to contribute £10 in the event of a winding up. The trustees are covered by trustee indemnity insurance.
Remuneratlon of Key Management
Key management remuneration is set using information from the national association and Ihough analysis of
comparable roles within the charity and voluntary sector. Salaries are reviewed on an annual basis in line with roles
and fesponsibililies.

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Organisational structure
Citizens Advice Knowsley is a member of Citizens Advice, the operating name of the National Association of
Citizens Advice Bureaux, which provides a framewofk for standards of advice and casework management as well
as monitoring progress against these standards.
Knowsley District Citizens Advi￿ Bureau is govemed by the Board of Trustees who..
Sel the policy of the charity
Are involved in determining corporale strategy, including setting key strategic objectives
Make major decisions about the future of finan￿$
Set a framework for human resource policy
Responsibilily for day lo day management matters and implementation of policy Is delegated to the Chief Officer,
within a clearly understood framework for strategic control.
The following personnel attend trustee meets'ngs in a no￿v011n9 capacily..
Brian Gouldson. Chief Officer
Trustee mlnutes are sent to Citizens Advice to ensure compliance with national membership requirements.
Contrlbutlon of Volunteèrs and Pald Staff
The charlly's success could not have been achieved without the hard V￿rk and dedicalion of volunteers and staff.
The Trustee Board and senior management recognise the tremendous contribution made by the charity's volunteers
in advising the public and administering the service without which Ihe service could not operate.
Volunteers represent the indispensable core of the service for without them there would not be a Cillzens Advice
service. Their value is inadequalely expressed in monelary lemis. Indeed, volunteers bring many skllls to the
Service and very often Ihe experience gained helps individuals return to full employment.
Our volunteers
Volunteers contributed the equivalent lo 4.48 FTE members of staff during the year. This equates lo £111,460 based
on a paid staff equivalent receiving the Living Wage Foundation Real Living Wage.
All TrusleeslDirectors are volunteers
Equal opportunilies
Knowsley District Citizens Advice Bureau recognises the positive value of diversity promotes equality and
challenges discrimination. The charity welcomes volunteers and employees from all parts of the community,
particularly under-represented groups.
We support the Citizens Advi￿ equalily. diversity and indusion goals and have incorporated these in with all
aspects of business planning.
The trustees, who are also the directors of Knowsley District Citizens Advice Bureau for the purpose of company
law are responsible for preparing the Trustees, Report and the financial statements in accordan￿ with applicable
law and United Kingdom Accounting Standards (Uniled Kingdom Generally Accepted Accounting Practice).

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Audltor
In accordance with the companws articles. a resolution proposing Ihal Mitchell Charlesworth {Audit) Limited
(formerly BWM) be reappointed as auditor of the company will be put at a General Meeling.
Disclosure of information to auditor
So far as the trustees are aware, there is no relevant audit information of which the charity's auditors are unaware.
Additionally, the Iruslees have taken all necessary steps that they ought lo have taken as Irustees in order lo make
themselves awarè of all relevant audit information and lo establish that the charity's auditors are aware of that
information.
This report has been prepared in accordance with the special provisions relating to small companies within Part 15
of the companies act 2006.
The trustees, report was approved by the Board of Trustees.
Mr U Ezeanata
Treasurer
IS-(o-
2011-
Date:

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees. who are also the directors of Knowsley District Cilizens Advice Bureau for the purpose of company
law, are responsible for preparing the Trustees. Report and the financial slalemenls in accordance with applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepled Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair
view of the slate of affairs of the charity and of Ihe incoming resources and application of reSoUr￿s, induding the
income and expenditure. of thè charitable company for that year.
In preparlng these financial slalements, Ihe trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP:
make judgements and eslimales that are reasonable and prudent.,
slate whether applicable UK Accounting Slandards have been followed. subject lo any material departures
disclosed and explained in the financial slatemenls.. and
prepare the financial slalemenls on the going concern basis unfess it is inappropriate lo presume Ihal the charity
will continue in operation.
The trustees are responsible for keeping adequale accounting records that disclose wlth reasonable accuracy al
any lime the financial position of the charity and enable Ihem lo ensure thal the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and olher irregularities.

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
Opinion
We have audited the financial statements of Knowsley District Citizens Advice Bureau (the 'charity') for the year
ended 31 March 2025 which comprise the statement of financial activities, Ihe balance sheet. the statement of cash
flows and notes lo the financial stalemenls, including significant accounling policies. The financial reporting
framework Ihat 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 Ihe UK and Republic ol
Irol8nd (United Kingdom Generally AC￿pIed Accounting practi￿).
In our opinion. the financial slalemènts:
give a true and fair view of the stale of the charilable company's affairs as at 31 March 2025 and of ils
incoming resource5 and application of resources, including its income and expenditure. for the year then
ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi￿,.
and
have been prepared in accordanc8 with the requirements of the Companies Act 2006.
Basls for oplnlon
We conducted our audit in accordance wilh International Standards on Audillng (UK) {ISAs {UK)) and applicable
law. Our responsibilities under those standards are further described in the Audilorfs responsibilities lor the audit ol
the financial slalements section of our Teport. We are independent of the charity in accordance with the ethical
requirements Ihal are relevant to our audit of Ihe financial slalemenls in Ihe UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requiremènts, We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons rèlatlng to going concern
In auditing the fi'nancial stalemenls. we have concluded Ihat the ITUStees' use of th& going concem basis of
accountlng In the preparation of the financial statements is appropriate.
Based on the Work we have performed, we have not idenlified any material uncerlainlles relating to events or
conditions Ihal, individually or collectively. may cast significant doubt on the charity's ability lo continue as a golng
concern for a period of at least Iwelve months from when the financial statements are aulhorised for issue.
Our responsibililies and the responsibilities of the tTuslees wilh respect lo going concern are described in the
relevant sections of this report.
Other Information
The other information comprises the information included in the annual report olher than the finarcial statements
and our auditof s report Ihereon. The Iruslees are responsible for the olher information containèd within the annual
report. Our opinion on the financial statements does not covef the other information and. except lo Ihe extent
othe￿iSe explicitly slated in our report. we do not express any form of assurance conclusion thereon. Our
responsibility is lo read the other information and. in doing so, consider whether the other information is materially
inconsislenl with the financial slatemenls or our knowledge obtained in the course of the audit. or otherwise appears
to be materially misslaled. If we identify such material inconsistencies or apparent material misslalemenls, we are
required lo delermine whether Ihis gives rise to a material misslalement in the financial slalemenls themselves. If,
based on the work we have performed. we conclude that there is a material misslatemenl of thi5 olher information,
we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course ofour audit:
the information given in the trustees, report for the financial year for which the financial statements are
prepared, which includes the direclors. report prepared for the purposes of company law, is consislenl with Ihe
financial statements: and
the directors, report included within the trustees, report has been p￿pa￿d in accordance with applicable 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 required to report by exception
In the light of the knowledge and understanding of the chaiily and its environment obtained in the course of the
audit, we have not identified material misstatements in the directors. report included within the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2D06 requires
us to report lo you if, in our opinion..
adequate accounting records have not been kepl, or relurns adequate for our audit have not been r8c8ived
from branches not visited by us., or
the financial statements are not in agreement with the accounling records and returns; or
certain disclosures of Iruslees. remuneration specified by law are not made., or
we have not received all Ihe infofmalion and explanalions we require for our audit. or
the trustees were not enlitled lo prepare the financial statements in accordance with the small companies
regime and take advantage of the small companies, exemptions in preparing the trustees. report and from the
requirement to prepare a strategic report.
Responsibilitle8 of tru6tee8
As explained more fully in the statement of tTuslees' responsibilities, Ihe trustees, who are also the directors of the
charity for the purpose of company law. are responsible for Ihe preparation of the financial slalemenls and for being
satisfied that they give a true and fair view, and for such internal control as the Iruslee5 determine is necessary lo
enable the preparation of financial slalemenls Ihal are free from malerial misslatemenl, whether due to fraud or
error. In prepafing the financial slalements, the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable. mallers related to going concern and using the going
concern basis of accounting unless the Iruslees eilher intend to liquidate the charitable company or to cease
operations. or have no realistic alternative bul to do so.
Audltorfs responsibllltles for the audlt of thè financlal statements
Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from
material misslalemenl, whelher due lo fraud or error. and lo issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance but is nol a guarantee that an audit conducted in accordance
with ISAS {UK) wlll always detect a material misslatemenl when il exists. Misstalements can arise from fraud or
error and are considered material if, individually or in the aggregale, they could reasonably be expected lo influence
the economic decisions of users taken on Ihe basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities. Induding fraud, is detailed below.
The extent to whlch the audlt was consldered capable of detectlng Irregularitles, Includlng fraud
Our approach to identifying and assessing the risks of material misstatement in respect of irregularilies. including
fraud and non-compliance with laws and regulations, was as follows..
the engagement partner ensured that the engagement team collectively had the appropriate competenc8,
capabilities and skills lo identify or recognise non-complian￿ with applicable laws and regulations.,
we identified the laws and regulations applicable to the company through discussions wlth directors and
other management;
we focused on specific laws and regulations which we considered may have a direct malerial effect on the
financial statements or the operations of the company. including the Companies Act 2006. laxalion
legislation and dala prolection, anli-bribery, employment and health and safety legislation.,
we assessed the exlenl of Complian￿ wilh the laws and regulations identified above through making
enquiries of management and inspecting legal correspondence.. and
identified laws and regulalions were cotnmunicaled within the audil team regularly and Ihe team remained
alert lo instances of non-complian￿ Ihroughoul the audit.
11

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
We assessed the su5cepiibilily of the company's financial statements to material misstatement. including obtaining
an understanding of how fraud might occur. by..
making enquiries of management as lo where Ihey considered there was susceplibilily lo fraud, their
knowledge of actual, suspected and alleged fraud. and
• considering the internal controls in place lo mitigate risks of fraud and non-compliance with laws and
regulations.
To address the risk of fraud through management bias and oveffide of controls, we..
performed analytical procedures lo identify any unusual or unexpected relationships.,
tested journal entries lo identify unusual Iransaclions.
assessed whether judgements and assumptions made in determining the accounting eslimales were
indicative of potential bias., and
Investigaled the rationale behind significant or unusual transactions.
In response lo the risk of irregularitles and non-compliance with laws and regulations. we designed procedures
which included, bul were not limited to:
agreeing financial slalement disclosures to underlying supporting documentation;
reading the minutes of meetings of those charged with governance., and
enquiring of management as to actual and potential litigation and claims.
There are Inherent limitations in our audit procedures described above. The more removed that laws and
regulations are from financial Iransaclions, the less likely il is that we would become aware of non-compliance.
Auditing standards also limit Ihe audit procedures required lo idenlify non-compliance with laws and regulations to
enquiry of the directors and olher management and the inspection of regulalory and legal correspondence, if any.
Material misslatemenls that arise due lo fraud can be harder to detect than those Ihal arise from error as they may
involve deliberate concealment or collusion.
A further descflption of our responsibililies is available on the Financial Reporting Council's website at.. hllPS'.11
www.fr¢.org.uklaudilorsresponsibililies. This descriplion forms part of our audito¢s report.
This raport is made solely to Ihe charitable company's members, as a l)ody, in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might slate lo the charitaue company's
members those matters we are required to stale lo them in an audiloT'S report and for no other purpose. To the
fullest extent permilled by law, we do not accept or assume responsibility to anyone other than the charitable
company and the charitable companws members as a body. for our audit work. for this report, or for Ihe opinions we
have formed.
Mr Tony Stanley ACA (Senlor Statutory Auditor}
For and on behalf of Mitchell Charlesworth (Audit) Limited. Statutory Auditor
Accountants
Suites C,D.E. & F
14th Floor The Plaza
100 Old Hall Street
Liverpool
L3 9QJ
Dale:
2411112025
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 2025
Current flnancial year
Unrestrlcted Unrestrlcted
funds
funds
general designated
2025
2025
Restricted
funds
Total
Total
2025
2025
2024
Notes
Income and endowments from:
Charitable activities
Inveslmenls
Other income
689,542
26,862
10.251
494.451
1,183.993
26.862
10.401
1,151,366
5,411
10,197
150
Total income
726.655
494,601
1,221,256
1,166,974
Expenditure on:
Charitable aclivilies
686.662
474,091
1,160,753
1,103.632
Total expendlture
686,662
474.091
1,160,753
1,103,632
Net income
39,993
20.510
60.503
63,342
Transfers between funds
(20,278)
20.278
Net movement In funds
19.715
20.278
20,510
60,503
63,342
Reconclllatlon of funds:
Fund balan￿S at 1 April 2024
635.680
168,892
24.113
828,685
765,343
Fund balances at 31 March 2025
655.395
189,170
44,623
889,188
828,685
The slalemenl of financial activities includes all gains and losses recognised in the year. All I￿orne and expenditure
derive from conlinuing aclivilies.
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 2025
Prior financlal year
Unrestricted Unrestricted
funds
funds
general designated
2024
2024
Restricted
funds
Total
2024
2024
Notes
Income and endowments from:
Charitable activitiès
Investments
Other income
676.429
5,411
9.777
474,937
1.151,366
5,411
10,197
420
Total income
691.617
475.357
1,166,974
Expendlture on:
Charilable activities
640,800
462.832
1,103,632
Total expendlture
640,800
462,832
1,103,632
Net Income
50,817
12,525
63,342
Transfers between funds
20,(￿7
(29.722)
9,655
Net movement in funds
70,884
{29.722)
22,180
63,342
Recontlllatlon of funds:
Fund balances at 1 April 2023
564,796
198,614
1,933
765,343
Fund balances at 31 March 2024
635,680
168,892
24,113
828,685
14-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
AS AT31 MARCH 2025
202S
2024
Notes
Flxed assets
Tangible assets
10
89.170
118.892
Current assets
Debtors
Cash at bank and in hand
11
109,082
732.794
81,319
734.521
841.876
815.840
Creditors: amounts falllng due withln
one year
12
(41,858)
(106,047)
Net current assets
800.018
709,793
Total assets less current Ilabilitles
889,188
828,685
The funds of the Charity
Restricted income funds
Unrestricted funds - general
Unre51ricled funds - designaled
15
44,623
655,395
189,170
24,113
635,680
168,892
16
889,188
828,885
S-(tr- LOLs-
The financial statements were approved by the Iruslees on .........................
Mr U Ezeanata
Treasurer
Company reglstralion number 3108844 (England and Wales)
15-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operatlng activities
Cash (absorbed by>lgenerated from
operations
20
(28.589)
96,507
Investlng actlvltles
Investment income received
26,862
5,411
Net ¢a8h generated from Investlng activitios
26.862
5,411
Nèt cash generated from flnan¢lng actlvltles
Net Idecreaselllncrease In cash and cash
equivalents
{1,727)
101,918
Cash and cash equivalents al beginning of year
734.521
632,603
Cash and cash equlvalents at end of year
732.794
734,521
16-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcies
Charity infomiation
Knowsley District Citizens Advice Bureau is a private company limited by guaTantee incorporated in England
and Wales. The registered Offi￿ is 142 Cherryfield Drive. Kirkby, Merseyside, L32 8RX.
1.1 Accounting conventlon
The accounts have been prepared in accordance with Ihe charity's governing document, the Companies Act
2006 and "Accounling and Reporting by Charilies.. Slatemenl of Recommended Practice applicable to
charities preparing Iheir accounts in accordance wilh the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102)" {as amended for accounting periods commencing from 1 January 2016).
The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling. which is the functional cuffency of the charily. Monetary
amounts in these financial slalemenls are rounded lo the nearest £.
The accounts have been prepared on the hlstorical cost ¢onvention. The principal accounting pollcies
adopted are set out below.
1.2 Golng concern
At the lime of approving the accounls, the trustees have a reasonable expeclalion that the charily has
adequate Tesources lo continue in operational existence for Ihe foreseeable future. Thus the trustees continue
to adopt Ihe going concern basis of accounling in preparing the accounts.
1.3 Charltable funds
Unr8sliicted funds are available for use al the discretion of the trustees In furtherance of their chaiitable
objectives unless the funds have been designated for other purposes.
Designaled funds comprise unreslricled funds that have been sel aside by trustees for a particular purpose.
The aim and use of the designated fund is sel out in the notes to the financial statements.
Reslrict&d funds are funds which are lo be used in accordance with specific reslrictlons imposed by donors or
which have been raised by the charity for particular purposes. The cost of raising and administering such
funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes lo
the financial stalemenls.
1.4 Income
Income is recognised when the charily is legally entitled lo il after any performance conditions have been mel,
the amounts can be measured reliably, and it is probable that income will be received.
17-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policles
IContlnuÈd)
Income from donations and grants, including capital grants. is included in income when these are receivable,
except as follows:
When donors specify that donations and grants given to the chafily must be used in future accounting
periods, the income is deferred until those periods.
When donors impose conditions which have lo be fulfilled before Ihe charity becomes entitled to us&
such income, the income is deferred and not included until the preconditions for use have been mel.
When donors specify Ihal donations and grants, Including capital grants, are for particular restricted
purposes, which do not amount lo precondilions regarding èntillemenl, this income is includèd as
restricted funds when receivable.
Voluntary income includes discretionary grants for projects. goods and senfices where no service agreement
or contract exists.
Other grants and contracls, which have particular sepiice requirements are included in the statement of
financial activities under the heading income from charitable aclivilies.
Interest Is included when receivable by the charity.
1.5 Expenditure
Expenditure reflects all amounts paid and accrued during the year. All costs are allocated between the
expenditure categories on a basis designed lo reflect the use of the resource. Costs relating to a rerticular
proj&ct are allocated directly. others are apportioned on an appropriate basis. Staff costs are apportioned
belween projects on the basis of an assessment of the time spent by individual employees.
Charltable expendlture
Charitable expenditure comprises those costs incurred by the charity in the delivery of ils activities and
services for ils beneficiaries. 11 includes both costs Ihat can be allocated dirèctly lo such activiiies and those
costs of an indirect nature necessary to support them.
Governance costs
These iepresenl costs associated with meeting the conslitulional and stalulory requirements of the charity
and include the Independent examinalion fees and costs linked to the strategic management of the charity.
1.6 Tangible fixed assets
Tangible fixed assets are measured at cost, nel of depreciation and any impairment losses.
All assets costing more than £1,000 are capitalised at cost.
Depreciation is provided al rates calculated lo write off the cost less eslimaled residual value of each asset
over ils expected useful life. as follows..
Leasehold Improvements
Office equipment
10% p.a. on a straight line basis
25% p.a. on a stfaighl line basis
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset. and is recognised in the statement of financial activities.
1B-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng policies
{Contlnued
1.7 Impalrment of fixed assets
At each reporting end dale, the charity revievts the carrying amounts of ils tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such ind￿allOn
exists, the recoverable amount of Ihe asset is estimated in order to delemiine the extent of the impairment
loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call wilh banks, other short-term liquid
inveslmenls with original maluTilies of Ihree months or less. and bank overdrafts.
1.9 Flnancial instruments
The Gharily has elected to apply the provisions of Seclion 11 'Basic Financial Instruments, and Section 12
'Other Financial Inslrumenls Issues. of FRS 102 to all of ils financial inslrumenls.
Financial inslrumenls are recognised in the charity's balance sheet when the charity becomes party to the
conlraclual provisions of the instrument.
Financial assets and liabilities are offset, with the nel amounts presented in the financial slalements, when
there is a legally enforceable right to set off the recognised amounls and there is an inlention to sellle on a net
basis or to realise the asset and sellle the liability simultaneously.
Basic Ilnancial assets
Basic financial assets, whlch Include debtors and cash arKI bank balances, are initially measured at
transaction price including transaclion costs and are subsequently carried al amortised cost using the effective
Interest method unless the arrangement constitutes a financing Iransaclion, where the transaction is
measured at the present value of the future receipts discounted at a market rale of interest. Financial asset5
classified as receivable within one year are not amortised.
Baslc flnanclal liabilities
Basic financial liabilities, including credilofs and bank loans are initially recognised at transaction price unless
the arrangement constilules a financing transaction. where Ihe debt instrument is measured at the present
value of the future receipts discounted at a market rale of interest. Financial liabililies classlfied as payable
wlthin one year are not amortised.
Debt instruments are subsequenlly carried at amorlised cost. using the effective interest rate method.
Trade creditors are obligations lo pay for goods or services that have been acquired in Ihe ordinary course of
operations from suppliers. Amounts payable are classified as current liabililies if payment is due within one
year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially at
Iransaction price and subsequently measured al amortised cost using the effective inlerest method.
Derecognition of flnantial liabilitles
Financial liabilities are derecognised when the charity's contractual obligations expire or are dischaiged or
cancelled.
1.10 Employee benefits
The cosl of any unused holiday entitlement IS Tecognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably commilled
to terminate the employment of an employee or to provide termination benefits.
19-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcles
{Continued)
1.11 Taxalion
The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to
corporation lax on income or gains falling within those exemptions.
The charity is not able lo recover Value Added Tax. Expenditure is recorded in the a¢￿UnIS inclusive of VAT.
1.12 Pension8
The charity operates a defined contribution scheme for employees. Contributions are Charged lo the
Statement of Financial Activities in Ihè period lo which they relate.
Crltlcal accountlng estlmates and ludgements
In the application of the charitws accounting poliues, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from Ihese estimates.
The eslimales and underlying assumplions are reviewed on an ongoing basis. Revisions lo accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the Tevision affects both current and future
periods.
The following where considered lo be critical accounting estimates thal have been applied during the
preparation of these financial slalemenls..
The annual depreciation charge for tangible fixed assets is sensitive to changes in the eslimaled useful
economic lives and residual values of the assets. The useful economic lives and residual values are assessed
on initial acquisition and reassessed pefiodically lo ensure they remain appropriate. They are amended when
necessary lo reflect current eslimales based on technological advancement. future investmenls. e¢onomi¢
ulilisation and the physical condition of the assets. The useful economic lives for each class of asset are sel
out in the accounting policy 1.6.
Invoices which are received during the year that cover the following accounling period have an appropriate
proportion of Iheir costs held as a prepayment. They are amended periodically based on the invoices which
have been received in each year.
Income from charltable activities
Unrestrlcted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Services provided under
contract
Performance related
grants
689,542
689,542
676,429
676.429
494.451
494,451
474.937
474,937
689,542
494.451
1.183.993
676,429
474.937 1.151.366
-20-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from Investments
Unrestrlcted Unrestrlcted
funds
funds
2025
2024
Interest receivable
26,862
5,411
Other Income
Unrestricted Restrlcted
funds
fund8
2025
2025
Total
Total
2025
2024
Other income
10.251
150
10,401
10,197
Expendlture on charltable actlvllles
Advice
delivery
2025
Advlce
delivery
2024
Dlrect costs
Staff cosls
Office expenses
Travel and subsistence
Sundry and cleaning
851,784
16,874
6,785
17,398
745,142
35,459
15,391
40,806
892.841
838,798
Share of support and governance costs (see note 7)
Support
Governance
248,701
19,211
236.978
29,856
1,160,753
1,103,632
Analysls by fund
Unrestricted funds- general
Restricted funds
686,662
474,091
640,800
462,832
1,160,753
1,103,632
21

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to activities
2025
2024
Staff costs
Depreciation
Premises costs
Office costs
Slaff and volunteer
Other costs
Governance costs
119,429
29,722
60,982
35,340
3,127
106,975
29.722
59,282
36,598
4,311
90
29,856
19,312
267,912
266,834
Analysed between:
Advice delivery
267,912
266,834
Support costs represent Ihe overheads for running the Charity and where directly attributable, costs have been
allocated to the relevant headings.
The recharges have been calculated as a pro-iata figure based on the number of FTE posts allocated to each
funding str&am.
Governance costs includes payments lo the auditor of £6.828 for the audit and £4.932 for accountancy fees
12024.. £6,235 for the audit and £4.505 for accountancy fees).
Trustees
None of the trustees (or any persons connected with them) received any remuneration during the year. During
the year no trustees where reimbursed for any expenses incurred {2024- £nll).
Employees
The average monthly number of employees during the year was-
2025
Number
2024
Number
Advicel project delivery
Management and adminislralion
23
10
20
11
Total
33
31
-22-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Employees
IContlnued}
Employmènt costs
2025
2024
Wages and salaries
Social security costs
Othèr pension ￿StS
846,678
75.812
48,723
743,054
66,345
42.718
971,213
852,117
The average number of employees shown above is based on actual employee numbers.
There were no employees whose annual iemunefation was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel is a5 follows.
2025
2024
Aggregate compensation
143,494
80,113
10 Tangible flxed assets
Lea80hold
Improv•m•nts
Offlc
equlpm•nt
Total
Cost
Al 1 April 2024
297.225
34.519
331,744
Al 31 March 2025
297,225
34,519
331,744
Depreclation and Impalrment
At 1 April 2024
Depreciation charged in the year
178,333
29,722
34,519
212,852
29,722
At 31 March 2025
208.055
34,519
242,574
Carrying amount
Al 31 March 2025
89.170
89,170
At 31 March 2024
118.892
118,892
-23-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11 Debtors
2025
2024
Amounts falling due wlthln one year:
Trade debtors
Prepayments and accrued income
6,375
74,944
109,082
109,082
81,319
12 Credltors: amounts falllng due within one year
2025
2024
Trade creditors
Other creditors
Accruals and deferred income
9,427
21,441
10,990
25,156
36,005
44,886
41,858
106,047
14 Amounts held on bèhalf of thlrd parties
The charitable company holds funds as agent lolalling £180,229 (2024.. £239,723), in a bank
account operaled by the charilable company, which is payable lo third parlies. The amount
payable lo third parties and an equivalent amount of the bank balan￿ are excluded from these
accounts.
Funder
Balance at 1
Aprll 2024
Recelved
Pald out
Balance at 31 March 2025
GMMAP Funds
239.723
2.117.959
(2,177,453)
180,229
239.723
2.117.959
(2.177,453)
180,229
Funder
Balance at 1
April 2023
Re¢elved
Pald out
Balance at 31 March 2024
GMMAP Funds
207.760
2.128,673
(2.096,710)
239,723
207.760
2.128,673
(2,096,710)
239,723
-24-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14 Retirement benefit schemes
2025
2024
Defined contributlon schemes
Charge to profil or loss in respect of defined contribution schemes
48,723
42,718
The charity operates a defined contiibution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the ¢harity in an independently administered fund.
15 Restricted funds
The restricted funds of the charity comprise the unexpended balan￿S of donations and grants held on trust
subject lo specifi¢ condilions by donors as lo how they may be used.
At 1 Aprll
2024
Ineomlng
resources
Re80urces
expended
Tran8fer8 At 31 March
2025
Energy Redress
MAS
Cadenl
Financial Resilience
12,194
11,919
72,379
304,096
46,173
71.953
(74,608)
(299,981)
(42.544)
(56.958)
9,965
16,034
3,629
14,995
24,113
494,601
(474.091)
44,623
Prevlous year:
At 1 April
2023
Incoming Resources
resources
expended
TransfeK8 At 31 March
2024
Energy Redress
MAS
Cadent
Financial Capability
Financial Resilience
98,125
289,431
39,575
(85,931)
(277,512)
{44,470)
(1,933)
(52,986)
12,194
11,919
4,895
1.933
48,226
4.760
1.933
475,357
(462.832)
9,655
24,113
-25-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Restrlcted funds
(Continued)
Energy Redress - Energy Redress is funding administered by the Energy Saving Trust lo provide advice on
energy saving and energy efficiency measures to Knowsley residents through a blend of home visils, face-to-
face and telephone advice.
MAS - Funding through the Money and Pensions Service lo provide debt advice services as part of the
Greater Merseyside Money Advice Partnership.
Cadent- The Energy Caseworker Projecl is designed to deliver specialist energy advice and income
maximisation support lo clients experiencing fuel poverly. The advice will focus on energy advice issues,
Income maximisalion and benefits advice.
Flnancial Capabllity - Funding through the Beller Mental Health Fund as part of a project managed by
Knowsley Council on behalf of the Office for Health Improvement and Disparities providing support to
Knowsley residents experien¢ing mental health issues arising from the Covid-19 pandemic.
FSnanclal Reslllence - The Financial Resilience Programme will underlake targeted community engagement
and recruitment activities to reach out and connect with people from Ihe local authorily areas of Hallon,
Knowsley, Sl Helens, Liverpool. Seflon and Wirral wilhin Ihe Liverpool City Region.
16 Unrestricted funds - designated
These are unrestricted funds which are material to the charity's activities made up as follows:
At 1 Aprll
2024
Transfera At 31 March
2025
Future building works
Leasehold improvements
50,000
118,892
50,000
(29,722>
100,000
89,170
168,892
20,278
189,170
Previous year:
At 1 Aprll
2023
Transfers At 31 March
2024
Future buildlng works
Leasehold improvements
50,000
148,614
50.000
118.892
(29,722)
198,614
(29,722)
168,892
The above designated funds have been set aside lo carry out future building works at our new Kirkby and
Huyton offices. The balance was reviewed by the trustees to more accurately reflect the position held al 31
March 2025. The lèasehold improvements designated fund represents the net book value of the assets
capitalised within 2019.
-26-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Analysis of net assets between funds
Unrestricted Unrestrlcted
funds
funds
general designated
2025
202S
Restricted
funds
Total
2025
2025
At 31 March 2025:
Tangible assets
Current assetsl(liabililies)
89,170
100,000
89,170
800,018
655,395
44,623
655.395
189.170
44.623
889.188
Unrestricted Unrestrlcted
funds
funds
general deslgnated
2024
2024
Restricted
funds
Total
2024
2024
At 31 March 2024:
Tangible assets
Currenl asselsl(liabilities)
118,892
50,000
118,892
709,793
635.680
24,113
635,680
168,892
24,113
828,685
18 Operating lease ¢ommltments
At the reporting end dale the charity had outstanding commilmenls for future minimum lease payments under
non-cancellable operating leases, which fall due as follows..
2025
2024
Within one year
Between two and five years
53,400
106,800
53,400
160,200
160.200
213,600
The operating leases represent leases of premises lo third parties. The leases a￿ negotiated over terms of
ten years and Tenlals are fixed for four years.
19 Related party transa¢tlons
There were no disdosable related party transactions during the year {2024
remuneration of key management personnel detailed in the 'Employees' note.
none) olher than the
-27-

KNOWSLEY DISTRICT CITIZENS ADVICE BUREAU
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20 Cash (absorbed by}Igenerated from operatlons
2025
2024
Surplus for the year
60,503
63,342
Adlustments for:
Investment incomè re¢ognised in statement of financial activities
Depreciation and impairment of tangible r￿ed assets
(26,862)
29.722
{5,411)
29,722
Movements In worklng capltal:
(Increase) in debtOTS
(Decrease)lincrease in creditors
(27.763)
(64,189)
(29.922)
38.776
Cash {absorbed byllgenerated from operatlons
128,589)
96,507
21 Analysls of change8 In net funds
The charity had no material debt during the year.
22 Company Ilmlted by guarantee
Knowsley District Citizens Advice Bureau Limited is incorporated under the Companies Act 2006 as a
company Ilmited by guarantee. The liability of the members is limited to £10.
-28-