Company registration number.. 03164247 Charity re8isifdtion nutnber.. 1058935 Clifton Welfare Rights Advice Centre (A eompany limited by guarantee) Annual Report and Financial Staiemenis for the Year Ended 31 March 2020 Community Accounting Pl$ Units l & 2 North West 41 Talbot Street Notlingham NGI 5GL
Clifton Welfare Rights Advice Centre Contents Referen¢e and Administrative Details Trustees, Report 2to4 It)dependent Examirtefs Report Statement of FiDancial Activities Balance Sheet Notes to the Financial Statements 8t0 15
Clifton Welf4re Rights Advlee C¢ntre Reference and Administratlve Details Trustees Clsre Ashton Robert Michalak W&sim Amin Lorraine Richards Seeretary Robert Michalak Senlor Mn#%¢ment Te8m Jillian Chappell. Senior Advi80r Regl$tered om¢e Clifton Cornerston¢ Souihchurch Drive Clifton Noitingh8m NGI 18EW CompAn}' Reglstr%tlon Number 03164247 Chfirlty R¢gl$trAtlon Number 1058935 Independent Exmlner Eva Stevenq, employee of Communiry Accountin8 Plus Uni¢s l & 2 Norih West 41 Tallx)t Sireet Noitin8hai NGI 5GL Page I
Clifton Welfare Rights Advice Centre Trustees, Report The trustees, who are directors for the PUTposes of eompany law, present the annual report together with the financial st&iemenis of the ch8ritable ¢ompany for the year ended 31 March 2026. Trustees and officers Th¢ trustees and otYit¢rs serving durirtg the year and since the year end were as follows= Trus¢¢es.' Clare Ashton Robert Michalak Wasim Amin Lorraine Richkrds Secreiary.. Robert Michalak Structure. governance Ind mana%ement The chariry is a company limited by guardntee and registered charity. It is operated under the Nles of i memoTandum and articlcs of association dai¢d 26 February 1996. It has no share capitsl and the liability of each mcmbcr in the eveni of winding-up is limited io £1. ReLrHirmeni ttAd uppoinlmenl ofiruslees The Trusiees are elected and co-opted under the t¢m)s of the Memorandum and Articles of A5wciation. ObSeetives and activitie5 Objects oiMs 11 The relief of poverty of the inhabitsnts of the Clifton &rea of Nottingham and its imm¢dJ"2te eovirons by the provision of a welfaTe advisory ceDtre. 21 The edu¢ation of the said inhabilallts by the provision of eourses and infornlation concerning welfare rights. Page 2
Clifton Welfare Rights Advice Centre Trustees, Report Public bertefil (h]r Services are free. impartial and confidetttial to our clients. Tbe Service is open to everyone. Our Se1¢c$ m&Kimises the citizens personal income by welfare and social benefits and help niana8e their debts. The trustee% conftmi that they have coinplicd with thc requirements of seeiion l ? of the Charities Act 2011 to have due regard to the public benefit guidance published by the ChaTrty Commission for England and Wales. Aehievtmen*$ attd perform2n¢¢ During the year 2025126 we g¢n¢rzted attnualised welfare benefits of £1,058,608 for clients. W¢ managed £155,373 worth of debts for clients. We were involved in assessing and inforniing 289 eligible citizens of Household support eneigy and supermarket vouchers and issued 75 Foodbank vouchers. Flnxnclxl revlew The Trustees are happy wth ¢he financial FK)sitiort at the end of the fEnan¢ial year. Poliry reser We aim to retsin thr¢¢ months financial reserves and temiination costs. This is reviewed annually. Major risks managementolihose riskg Ftspjding The majority of our fimding is from one source via Nottingham City Council. Page J
Clifton Welfare Rights Advice Centre Trustees, Report Statement of Re5ponsibilitle5 The ttNsiees {who are also the directors of Clifton Welfare Rights Advice Centre for the purposes of company law) are responsibl¢ for preparing the tsusiees, report and the financial statelnents in accordance with applicable law and Ui)ited Kingdom Accounting Standards {United Kingdom Gen¢rally Accepted Ac¢ountin8 Practice). including FRS 102 'The Finan¢iiil Reporting Standard applicable in the UK and Republic of Ireland" The report and ac¢ouni$ hav¢ been pr¢pafed in accordance with the provisions in the Companies Aci 2006 relatLn8 to small ¢ampani&%. Company law requires Ihe ¢rus¢S to prepar¢ financial stsiemenLs for each financi81 year. Under ¢ompany law the lrnsl¢es must noi approve the financial statements unl¢ss they are satisfied thai Ihey give a tjue and fair view of the stale of afyairs ot. the chariiabl¢ ¢ompany and of the inconiing re50ufLes and application of resources, including its income at)d ¢xp¢ndiiure, of the charitable company for that period. In PTeporing thcse financial sia¢¢ments, the trustees are rcquired to.. select 5uithble accounting policies and apply them ConsisnIly. observe the methods and prin¢ipl¢$ in the Charities SORP. make judgements and estimates that are r¢asonable and pNdeni,' stai¢ wh¢th¢r applilable acc(kuntinJJ standard. ¢omprisinu FRS 102 hAve betrt followed, subject to any niaterial departures discloscd and explained in the finnLial sialcnienis., and prepare the flnancial slalements on the going concern basis unle%s it is inappropriate to presume that the charitable Company will continue in business. The trustecs arc responsible for kc¢pin¥ pri)pcr d¢Louniing reL()rds that can di5¢1olie with Tea%(Inable d¢¢ura¢y 0¢ any time ¢he financial po%ili()n vf Ihe cl)aritablc company and cnable (hem lo ensure that Ilie financial slalemcnts eomply with the Companics Aet 2006. They alm) r¢sptsn.%ihl¢ fi)r iafc¥uardin¥ the a.%seL% nf Ihe charithblc company and hence tor taking rcasonable steps for the prcvention and dctcclion of fraud and othcT irre¥ulari¢ies. The trustees are re5ponsiblc for the mainienance and integriiy of the corporate and fknancial iiifomiation includcd on Ilie charitable conipany's web%ite. Legislaiion governing ihe prepAra¢ion and dissemination of fiTh&neiAI stsiements rnay ditler from Ic8islaiion in other jurisdi¢iions. SMAII compnle8 provlslon sttement This report hds been prepared in accordance with the small companies regim¢ under the Companies Act 2006. The annual report was approved by the tnlee5 of the charity on.. . and signed on its behalf by.. CL(Ikty Clare Ashton Trustee Pa8e 4
Clifton Welfare Rights Advice Centre Independent Examiner's Report to the trustees of Clifton Welfare Rights Advice Centre ('the Company,) Independent examiner's report to the tru$t¢e$ of CllfioN WelfAre Rights AdCe Centre ('the Company,) I report 10 the charity tsuses on my examtnation of the accoullts of the company for the yedr ended 31 Mareh 2026. Responsibilities and basis of report As the charity's trustees of the Company land 4150 its directors for the purposes of company 14wI you e responsible for the preparation of the Accounts in accordance with the requLTem¢nts of the Companies Act 2006 {'Ihe 2006 A¢t'). Having satisfied myself that the accounrs of the Company are not required to be audited under Part 16 of the 2006 Act and eligible for independent exzmination. I report ill respect of my eMInatIon of your charity's accounts as Caled out under section 145 of the Charities Act 2011 ('the 2011 Act'l. In carrytng out my examinat20n I have followed the Directions given by the Charity Comii5sion under section 145(5}Ib) of the 2011 Act. Independent examiner's stfit¢m¢nt I have completed my examination. I confirni thai no matters have come to my attention in conne¢tiort the xaminaiion giving me cause ¢0 believe that in any mat¢rial Tespe¢t'. atcouniing records were not kept in respect of the Company &% required by section 386 of the 2006 ACL or 2. the accounts do not accord wth those records,. or 3. the accounts do noi comply with the accounting requirements of seeiion 396 of the 2006 Act other than any requiren)ent that the accounts give a 'ttue and faiv Yiew which is nor a mailer considered a5 part of an irtdependenl examination: or 4. the accounts have not been prepared in a¢cordanee with the methods and principles of the Statement of Recommended Pra¢ii¢e for accouniing and reporting by charities lapplicable to Lharitl¢5 preparing th¢ir ac¢ounts in a¢[dance with the Financi Reporting Stsndard applicable Lll the UK and Republi¢ of Ireland (FRS 10211. I have no concems and liaye come across no other tnatters in connection with the examination io which atntion should be drawn in this report in order ¢0 enable a proper understanding of the accounts to be reached. Eva Steven$, employee of Communiry Aceounting Plus member of the Chartered InsLltui¢ of Public Finance atk4 Accounlancy ICIPFA) Units l & 2 North Wesi. 41 Talbot Street Nottingham NGI 5GL Date..0.61.Q.7.12Q2fj.... Pa8e 5
Clifton Welfare Rights Advice Centre Statement of Financial Actiirytie5 for the Year Ended 31 larCh 2026 ncluding Income and Expendilure Account and Statement of Total Reeognised Gains aJJd Losses) Toi81 2026 Total 202S Unrestricted Noie Ineorne and Endowmeni$ fro Dooations and legacies Charitable activities Investtnent iticome 51.022 27 76 51.022 27 76 43.393 87 Total Income 51.125 51,125 43,480 ExptndlNre on: Charitable a¢tiviiies {40,811) (40.811 (67,6091 Total Expenditure {40.8111 {40.81II 167,6091 Net income1lexwiLUreI 10.314 10.314 124,1291 Net moi'emeni in fidS 10,314 10,314 124.129 Re¢onciliation of funds Totsl futNls broughi forward 15.633 15,633 39.762 Totsl futmts carried fonvard 13 25.947 25.947 15,633 All of the ¢hafity'S acuviues derive from continuing opetions dwing the aknve two penods. The fjOL¢S on ge$ 8 15 f4)nn an integrdl rAn of these financial stsments. Page 6
Clifton Welfare Rights Advlee Centre (Reglstration number: 03164247) Bglance Sheet as at 31 March 2026 2026 2025 Note Current 8ss¢t$ Debtors Cash at bank and in hand 295 16,1(K> 10 26,696 26,847 16,395 Credltors: Amount8 fa115ng due Wlthln one yeor Ntt *s$et$ 900 762 25,947 15.633 Funds of the chBrity'. Unrestrlcied Ineome funds Unrestricied tund$ 25,947 15.633 Tot81 funds 13 25.947 15,633 For the rtnancial year ending 31 March 2026 the charity was eniiiled to exemption fron) audii under section 477 of the Comp40ies Act 2006 r¢la¢ing to small companies. Directors, responsibilities.. The members have noi required th¢ charity lo obiain an audii of its accounts for th¢ year in question in ac¢ordance with section 476. and The dtrec¢or% ackiiowledge their responyibililies for complying with the requirenients of the Act with respeet lo oc¢ountin8 fccoTds and th¢ preparativn of a¢¢ounis. Thcsc financial slalements have been prepared in 8C¢OTd8nc¢ with thc speiial provisions relatin8 to ¢ompani¢s subj¢¢t ¢0 the 5mdll Companics r¢gime within Pan 15 of the Companics Act 2006. The linan ial 5tatetnenis on pa8c$ 6 10 15 w¢re approved by the trusiees, and authorised for issue on nd signed on Iheir behalf by.. Robcrt Michalak Company secretary and ¢Nstee The notes on pages 8 to 15 form an inte8ral part ofthese fjnancial statements. Page 7
Clifton Welfare Rights Advice Centre Notes to the Financial S¢atement$ for the Year Ended 31 Mr¢h 2026 l Accounting policies SuThmary of $ignific8nt accoun8 pollcles key Sccountlttg esliDleS Th¢ principal atcountiTh8 policie> applied in the preparntion of these fi[¢)8 sttments are set out bclow. T1$t polieies have beert ¢onsisitnily applied all th¢ ytars presented wiless otherwise ststed. Statemtni of compliance The finan¢iaI have been Preped io accorkn with Accowlting and Rewyrting by Charities: Sraiement of Recommended Pta¢ii¢e lapplicable ¢0 charities preparing their accounts in aecordance with the Financial RepN)rting Stsndard applicable in the UK and Republic of Ireland IFRS 10211 lissued in October 20191 {Charities SORP IFRS 10211, the Financial Reporting SLindatd appltcable in the UK and Repllblic of Ireland IFRS 1021 and the Companics Act 2(K)6. B&si5 ofprep#rAtiD Clifton W'elfare Rights Advice cen mttts the definition of a public benefit entiiy wider FRS 102. Assets and liabilities are initially recognised at historical cosi or ttansaction value unless otherwis¢ stated in the relevant accounting wlicy now. Coing toncern Th¢ financi s&temeDts have been prepared on a going coo¢ern trAsi$. The trusLees assess whether th¢ use of going concern is appropria i.e. whether thtre are any material uncertxinties related io events or ¢ondiiions may casi significaEJi doubt on the abjlity of the charity to continue as 2 going eonc¢rn. The trnsiees make this assessment in respecl of a period of oDe year from the date of approval of th¢ financial SthLemenL Exemptlon from prepxring a cash flow staternenl UDder the exetnp¢iort available to smaller chariti¢S the Board of TnLsiees has chosen not to includ¢ a Statement of Cash Flows withth the financial staMents. Income and endowmetlts Voluntary incorne including dona¢iotLS, gifts. legacies and grants that provide core fwiding or 8re of a general naDJre is recognised when the chariiy has enliiletneni to the income. it is probable that the income will be received and the arnwnt can be measurtd with sutTicieni reliabilhty. Grortts receIble Grants are Te¢ognised when the charity has an entitlclnent the funds and any condiiions linked the grants have been meL Where perforTnanc¢ condiiions are atthched (o the grant and are yet th be rneL the income is recogDised as a liabilily and included on the balance sheet &s defeTTed income to b¢ released. Page 8
Clifton Welfare Rights Advice Centre Notes to the Financial Stai¢men¢s for the Year Ended 31 March 2026 Expendlture All expendimre is 0nIsed once there ts 3 legal or constrnciive obligation thai expenditure. it is probable settlement is required and the amount Can measured reliably. All Costs are allocaod to the applicable expenditure heading that aggregate sitnilar costs to thai category. Where costs canttot be directly attributed to pafti¢uiar headings they have en all(Kaitd on a basis consistertt the us¢ of resources with ¢entral staff eosts 311ocated on the basis of time spenL at]d depreciati¢)n charges all¢1 the )nIOn of the asset's use. Other support ¢OSts are all4d based OD the spread of staff costs. Chariruble ts¢livities Charitable exp¢nditure cornpris¢s those costs incurred by the charity in the delivery of its activities and services for its ben¢fi¢iaries. It inelude5 both Costs that can be all(tated dire¢t]y to Such activities and those ¢osts of an indireet nature necessary to $upp)rt them. Taxatio The charity is considered to p&ss the sts w out in Parawh I S¢hedule 6 of the FIna[e Ac( 2010 and therefore it meets the defitjitson of a charitable comwiy for UK eorwbration tax purw)ses. Aeeordingly, the ¢harity is sM)ntially exemp¢ from taxation tn rtsprft of income or capilal gains received within catrgories ¢ov¢red by Chapier 3 Part I l of the Corw>rdiÉon Tax Aei 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. kn the extent that such in¢oube or nS are applied exclusively chan"tsble Purposes. Tangible red 85sets Ith'ViduaI fixed assets costing £5(Kl or more are iniuaily recorded at $l less any subsequent accumulatyj depre¢iation and subsequent ac¢umu¢d iMpaLmnI losses. Depreciation Ind amortisation DepTe¢iation is provided on tangible fixed &ssets on a straight line basis 1$ 10 MTite off the cost or valuation, le any esiimated residual valu< over their ¢xpcc(ed useful economic life as follows: Asset el85S Gerteral equipment Compuier equipment Depreel4tffion DthOd and rte ?o.Ixw/ Tr8de dtbtors Trade debiors are amowits due from cstomerS for Merchandi sold or services [0ed in the ordinary course of busirKss. Tr2de debtors ate recognised initially at the transaction price. Th¢y are subsequently measured ai atnortised cost usittg the ¢fftttive interest method. less provision for ]ll]paimenL A provision for the impaimient of trade debtors is established w'heaj there xs objective evidence that the charity will not be able to colle¢t all amourtts due according to the OriEal tern of the re¢eivabl£s. Cash *nd Cash equiv#lents Cash and cash equivalents ¢omprise on haThl and ca]1 dglEs. and other short-temi highly liquid Énveslments are readily Convertible to a known 3moLtht of •)d are subject to an in$ignifLcant risk of ¢han8e in value. Page 9
Clifton Welfare Rights Advice Centre Notes to the Flnancial Siatements for the Y¢Ydr Ended 31 March 2026 Fund 5truclurt Unresthcied income fiuMLs are 8enernl funds that are available for use ai the tnL8tees' discrctiott in fijrthrnce of the objectives of the chariiy. Pen$ions 4nd other post retir¢rn¢nt obligil05 The charity operates a detined benefli pension sc1me for employees. The &ts of the scbetne are held separately from those of the Chariry. Pension eosts charges in the Stawneni of Fitlaneial Activities represent the contributions payable by tht ¢rity during the ye4r. 2 Intome from donailoms #nd kgacles Unrtsirfcted futsds Cener#l Total 2026 Toi41 2025 GranLs. including capitsl grants: Grts from other chl[LeS 51,022 51,022 43,393 51,022 51.022 43,393 3 Income from ¢hArltable edvltl¢J Unrestrlcted funds General Totgl 2026 2025 Other income 27 27 4 Gr#nts & dontlons UDre5trki¢d ttds Rutrl¢ted runds Totsl Noltingh8m City CouDciI (Citizens Advice NottinghAm) 51,022 P4g¢ 10
Clifton Welfare Rights Advice Centre Notes to the Financial Statements for Ihe Year Ended 31 March 2026 5 Investmeni income Unrestrleted funds General Total 2026 Total 2025 Inierest receivable wjd similar income,. Interest receivable on bank deposits 76 76 87 6 Expenditure oll charitable •¢tivities Unrestricted funds General Tot*1 2026 Toial 2025 Equipmen4 repairs & renewal Insurance Telephone. internet & postage Pnnting & Stationery Resources Membership & atTLliations Legal & professional Sundry payments Redundancy cost Wages, Nl & pensson 397 1,775 1,071 280 199 804 900 163 397 1.775 1,071 280 199 804 900 163 70 2,610 881 550 397 2.042 299 20,200 40.560 35,222 35.222 40,81 40,811 67.609 7 Staff costs The aggregate payroll costs were as follows: 2026 2025 St#ff e05t$ during the year were: Wages and sal8rie$ Pension costs Compensation payments 28.565 6.657 38,458 2,102 20.2(M) 35.222 60.760 Pa8ell
Clifton Welfare Rights Advice Centre Notes to the Fln4ncll Statements for Ihe Year Ended 31 MAr¢h 2026 The monthly averdge number of SOn$ liticludinB setiior managemait team) employed by the charity durin8 the year as follows.. 2026 No 21125 Avernge number of employees 1 (2025 - 1) of the above ernployees partici11 in the tkftheA Benefit PeLLqion Schthnes. No employee receivd emolurn¢nts of rrK)r¢ than £60.(KKI duTin8 the year. The Lot81 employee benefits of the key Advice Delivery Team ofthe charity were £32.778 {2025 . £36,173). 8 Tmnglble flxed •ue Furnlturt And tqulpmenl Compuier ¢qulprnenl Tot•1 Cost Al l April 2025 6.240 1,596 7.836 At 31 March 2026 6.240 Dtpr¢¢lfitlon Al l April 2025 6,240 1,596 At 31 March 2026 6,240 1.596 7.836 Net book value Ai 31 March 2026 At 31 March 2025 9 Debtors 2026 2025 295 10 C¥sh attd tajh equlvknts 2026 2025 Cash on hand C&ih ai bank 26.690 16,094 16.1(K) Page 12
Clifton Welfare Rights Advice Centre Notes to the Financial Statements for the Year Ended 31 Mareh 2026 I I Creditors: amounts falllng due within one year 2026 2025 Other creditors 9(M) 762 12 Penslon 4nd other 5cheme5 Defined benelli penslon schemes Nottingbamshire Count) Council The charity participates In the Notiinghamshire County Council Pensiun Fund. a multi-employer defined benefjt rinal salary scheme. The scheme is adminisiered for the benefii of Local Authoriiy employees and other bodies and is managed in accordance with ihe Local Governmeni Pension Scheme Regulations 1997 las amended). The administering tuthority for the FuE]d is Nottinghamshire County Cour)cil. Contributions to the scheme 2re detemiined with adviee of independent qualifjed a¢waries on the basis of tri¢nnial valuations using the projected Unit niethod. The erllployer's contributions made to the scheme in the yeu were £6,657 (2025.. £2,102). The calculated cost of accrLMI of bcllcfjts is 21.5 /D of payroll p.2. plu5 tnonetary contributions of £500. Due io lack of the detsiled iTrfornialion about the defined benefit nd, the values of the fund's assets 2nd liabiliti¢.s are not includ¢d in the accoun. Wliereas, the pension contnbulions made by lh¢ ernployer are a¢¢ounted as a defin¢d ¢ontTibution scheme and included in the expenditure of the charity's accounts. Page 13
Clifton Welfare Rights Advice CeDtre Notes to the Financial Statements for the Year Ended 31 March 2026 13 Funds B¥l4nc¢ Jk¢ I Aprll 2025 Incomin8 resources Resour¢es eipend¢d BJlAnce &t 31 March 2026 Unrestrlcied fund$ Gen¢rol General 15.633 BAIADce ai I April 2024 Jn¢omin8 resoyrcei R¢wurc elnded Balance #131 M&rch 2025 Unrtgtrlcted fu•ds Genernl GenerAI 39.762 15,633 14 An*ly$l$ of net Atsets beiwe¢n funds Unr¢strlct¢d 1020 Total funds General Currtni assets Current liabilities 26.847 9(Kl 26.847 9(K) Tothl nei 5¢ts 2S.947 25,947 Unrestricted 2025 Tol&l fundi General Curreni assets Current liabilities 16,395 7621 16,395 q62 Total net &S5ets 15,633 15.633 Page 14
Clifton Welfare Rights Adviee Centre Notes to the Financial Statements for the Year Ended 31 March 2026 15 Fees payable to independent examiner During the period. the fees payable (excluding VATI to the charity's ind¢p¢ndent examiner Community Ac¢ouutin8 Plus are analysed as follows.. 2026 2025 Independent ¢xaminaiion 750 635 16 Trustees remunerAtlon and expenses No trnstees. noT any peTSOllS connected with them, have received any remuneration from the Charity during the year. No trus$ heve received any reimbutsed expenses or any other benefits from the charity during the year. 17 T#xation The charity is a registered charity and is therefore exempt from ¢orporatEon taxation. 18 Rtl*ted party tran$acdons There weTe no related pany transactions in the year. Pa8e IS
Company registration number.. 03164247 Charity re8isifdtion nutnber.. 1058935 Clifton Welfare Rights Advice Centre (A eompany limited by guarantee) Annual Report and Financial Staiemenis for the Year Ended 31 March 2020 Community Accounting Pl$ Units l & 2 North West 41 Talbot Street Notlingham NGI 5GL
Clifton Welfare Rights Advice Centre Contents Referen¢e and Administrative Details Trustees, Report 2to4 It)dependent Examirtefs Report Statement of FiDancial Activities Balance Sheet Notes to the Financial Statements 8t0 15
Clifton Welf4re Rights Advlee C¢ntre Reference and Administratlve Details Trustees Clsre Ashton Robert Michalak W&sim Amin Lorraine Richards Seeretary Robert Michalak Senlor Mn#%¢ment Te8m Jillian Chappell. Senior Advi80r Regl$tered om¢e Clifton Cornerston¢ Souihchurch Drive Clifton Noitingh8m NGI 18EW CompAn}' Reglstr%tlon Number 03164247 Chfirlty R¢gl$trAtlon Number 1058935 Independent Exmlner Eva Stevenq, employee of Communiry Accountin8 Plus Uni¢s l & 2 Norih West 41 Tallx)t Sireet Noitin8hai NGI 5GL Page I
Clifton Welfare Rights Advice Centre Trustees, Report The trustees, who are directors for the PUTposes of eompany law, present the annual report together with the financial st&iemenis of the ch8ritable ¢ompany for the year ended 31 March 2026. Trustees and officers Th¢ trustees and otYit¢rs serving durirtg the year and since the year end were as follows= Trus¢¢es.' Clare Ashton Robert Michalak Wasim Amin Lorraine Richkrds Secreiary.. Robert Michalak Structure. governance Ind mana%ement The chariry is a company limited by guardntee and registered charity. It is operated under the Nles of i memoTandum and articlcs of association dai¢d 26 February 1996. It has no share capitsl and the liability of each mcmbcr in the eveni of winding-up is limited io £1. ReLrHirmeni ttAd uppoinlmenl ofiruslees The Trusiees are elected and co-opted under the t¢m)s of the Memorandum and Articles of A5wciation. ObSeetives and activitie5 Objects oiMs 11 The relief of poverty of the inhabitsnts of the Clifton &rea of Nottingham and its imm¢dJ"2te eovirons by the provision of a welfaTe advisory ceDtre. 21 The edu¢ation of the said inhabilallts by the provision of eourses and infornlation concerning welfare rights. Page 2
Clifton Welfare Rights Advice Centre Trustees, Report Public bertefil (h]r Services are free. impartial and confidetttial to our clients. Tbe Service is open to everyone. Our Se1¢c$ m&Kimises the citizens personal income by welfare and social benefits and help niana8e their debts. The trustee% conftmi that they have coinplicd with thc requirements of seeiion l ? of the Charities Act 2011 to have due regard to the public benefit guidance published by the ChaTrty Commission for England and Wales. Aehievtmen*$ attd perform2n¢¢ During the year 2025126 we g¢n¢rzted attnualised welfare benefits of £1,058,608 for clients. W¢ managed £155,373 worth of debts for clients. We were involved in assessing and inforniing 289 eligible citizens of Household support eneigy and supermarket vouchers and issued 75 Foodbank vouchers. Flnxnclxl revlew The Trustees are happy wth ¢he financial FK)sitiort at the end of the fEnan¢ial year. Poliry reser We aim to retsin thr¢¢ months financial reserves and temiination costs. This is reviewed annually. Major risks managementolihose riskg Ftspjding The majority of our fimding is from one source via Nottingham City Council. Page J
Clifton Welfare Rights Advice Centre Trustees, Report Statement of Re5ponsibilitle5 The ttNsiees {who are also the directors of Clifton Welfare Rights Advice Centre for the purposes of company law) are responsibl¢ for preparing the tsusiees, report and the financial statelnents in accordance with applicable law and Ui)ited Kingdom Accounting Standards {United Kingdom Gen¢rally Accepted Ac¢ountin8 Practice). including FRS 102 'The Finan¢iiil Reporting Standard applicable in the UK and Republic of Ireland" The report and ac¢ouni$ hav¢ been pr¢pafed in accordance with the provisions in the Companies Aci 2006 relatLn8 to small ¢ampani&%. Company law requires Ihe ¢rus¢S to prepar¢ financial stsiemenLs for each financi81 year. Under ¢ompany law the lrnsl¢es must noi approve the financial statements unl¢ss they are satisfied thai Ihey give a tjue and fair view of the stale of afyairs ot. the chariiabl¢ ¢ompany and of the inconiing re50ufLes and application of resources, including its income at)d ¢xp¢ndiiure, of the charitable company for that period. In PTeporing thcse financial sia¢¢ments, the trustees are rcquired to.. select 5uithble accounting policies and apply them ConsisnIly. observe the methods and prin¢ipl¢$ in the Charities SORP. make judgements and estimates that are r¢asonable and pNdeni,' stai¢ wh¢th¢r applilable acc(kuntinJJ standard. ¢omprisinu FRS 102 hAve betrt followed, subject to any niaterial departures discloscd and explained in the finnLial sialcnienis., and prepare the flnancial slalements on the going concern basis unle%s it is inappropriate to presume that the charitable Company will continue in business. The trustecs arc responsible for kc¢pin¥ pri)pcr d¢Louniing reL()rds that can di5¢1olie with Tea%(Inable d¢¢ura¢y 0¢ any time ¢he financial po%ili()n vf Ihe cl)aritablc company and cnable (hem lo ensure that Ilie financial slalemcnts eomply with the Companics Aet 2006. They alm) r¢sptsn.%ihl¢ fi)r iafc¥uardin¥ the a.%seL% nf Ihe charithblc company and hence tor taking rcasonable steps for the prcvention and dctcclion of fraud and othcT irre¥ulari¢ies. The trustees are re5ponsiblc for the mainienance and integriiy of the corporate and fknancial iiifomiation includcd on Ilie charitable conipany's web%ite. Legislaiion governing ihe prepAra¢ion and dissemination of fiTh&neiAI stsiements rnay ditler from Ic8islaiion in other jurisdi¢iions. SMAII compnle8 provlslon sttement This report hds been prepared in accordance with the small companies regim¢ under the Companies Act 2006. The annual report was approved by the tnlee5 of the charity on.. . and signed on its behalf by.. CL(Ikty Clare Ashton Trustee Pa8e 4
Clifton Welfare Rights Advice Centre Independent Examiner's Report to the trustees of Clifton Welfare Rights Advice Centre ('the Company,) Independent examiner's report to the tru$t¢e$ of CllfioN WelfAre Rights AdCe Centre ('the Company,) I report 10 the charity tsuses on my examtnation of the accoullts of the company for the yedr ended 31 Mareh 2026. Responsibilities and basis of report As the charity's trustees of the Company land 4150 its directors for the purposes of company 14wI you e responsible for the preparation of the Accounts in accordance with the requLTem¢nts of the Companies Act 2006 {'Ihe 2006 A¢t'). Having satisfied myself that the accounrs of the Company are not required to be audited under Part 16 of the 2006 Act and eligible for independent exzmination. I report ill respect of my eMInatIon of your charity's accounts as Caled out under section 145 of the Charities Act 2011 ('the 2011 Act'l. In carrytng out my examinat20n I have followed the Directions given by the Charity Comii5sion under section 145(5}Ib) of the 2011 Act. Independent examiner's stfit¢m¢nt I have completed my examination. I confirni thai no matters have come to my attention in conne¢tiort the xaminaiion giving me cause ¢0 believe that in any mat¢rial Tespe¢t'. atcouniing records were not kept in respect of the Company &% required by section 386 of the 2006 ACL or 2. the accounts do not accord wth those records,. or 3. the accounts do noi comply with the accounting requirements of seeiion 396 of the 2006 Act other than any requiren)ent that the accounts give a 'ttue and faiv Yiew which is nor a mailer considered a5 part of an irtdependenl examination: or 4. the accounts have not been prepared in a¢cordanee with the methods and principles of the Statement of Recommended Pra¢ii¢e for accouniing and reporting by charities lapplicable to Lharitl¢5 preparing th¢ir ac¢ounts in a¢[dance with the Financi Reporting Stsndard applicable Lll the UK and Republi¢ of Ireland (FRS 10211. I have no concems and liaye come across no other tnatters in connection with the examination io which atntion should be drawn in this report in order ¢0 enable a proper understanding of the accounts to be reached. Eva Steven$, employee of Communiry Aceounting Plus member of the Chartered InsLltui¢ of Public Finance atk4 Accounlancy ICIPFA) Units l & 2 North Wesi. 41 Talbot Street Nottingham NGI 5GL Date..0.61.Q.7.12Q2fj.... Pa8e 5
Clifton Welfare Rights Advice Centre Statement of Financial Actiirytie5 for the Year Ended 31 larCh 2026 ncluding Income and Expendilure Account and Statement of Total Reeognised Gains aJJd Losses) Toi81 2026 Total 202S Unrestricted Noie Ineorne and Endowmeni$ fro Dooations and legacies Charitable activities Investtnent iticome 51.022 27 76 51.022 27 76 43.393 87 Total Income 51.125 51,125 43,480 ExptndlNre on: Charitable a¢tiviiies {40,811) (40.811 (67,6091 Total Expenditure {40.8111 {40.81II 167,6091 Net income1lexwiLUreI 10.314 10.314 124,1291 Net moi'emeni in fidS 10,314 10,314 124.129 Re¢onciliation of funds Totsl futNls broughi forward 15.633 15,633 39.762 Totsl futmts carried fonvard 13 25.947 25.947 15,633 All of the ¢hafity'S acuviues derive from continuing opetions dwing the aknve two penods. The fjOL¢S on ge$ 8 15 f4)nn an integrdl rAn of these financial stsments. Page 6
Clifton Welfare Rights Advlee Centre (Reglstration number: 03164247) Bglance Sheet as at 31 March 2026 2026 2025 Note Current 8ss¢t$ Debtors Cash at bank and in hand 295 16,1(K> 10 26,696 26,847 16,395 Credltors: Amount8 fa115ng due Wlthln one yeor Ntt *s$et$ 900 762 25,947 15.633 Funds of the chBrity'. Unrestrlcied Ineome funds Unrestricied tund$ 25,947 15.633 Tot81 funds 13 25.947 15,633 For the rtnancial year ending 31 March 2026 the charity was eniiiled to exemption fron) audii under section 477 of the Comp40ies Act 2006 r¢la¢ing to small companies. Directors, responsibilities.. The members have noi required th¢ charity lo obiain an audii of its accounts for th¢ year in question in ac¢ordance with section 476. and The dtrec¢or% ackiiowledge their responyibililies for complying with the requirenients of the Act with respeet lo oc¢ountin8 fccoTds and th¢ preparativn of a¢¢ounis. Thcsc financial slalements have been prepared in 8C¢OTd8nc¢ with thc speiial provisions relatin8 to ¢ompani¢s subj¢¢t ¢0 the 5mdll Companics r¢gime within Pan 15 of the Companics Act 2006. The linan ial 5tatetnenis on pa8c$ 6 10 15 w¢re approved by the trusiees, and authorised for issue on nd signed on Iheir behalf by.. Robcrt Michalak Company secretary and ¢Nstee The notes on pages 8 to 15 form an inte8ral part ofthese fjnancial statements. Page 7
Clifton Welfare Rights Advice Centre Notes to the Financial S¢atement$ for the Year Ended 31 Mr¢h 2026 l Accounting policies SuThmary of $ignific8nt accoun8 pollcles key Sccountlttg esliDleS Th¢ principal atcountiTh8 policie> applied in the preparntion of these fi[¢)8 sttments are set out bclow. T1$t polieies have beert ¢onsisitnily applied all th¢ ytars presented wiless otherwise ststed. Statemtni of compliance The finan¢iaI have been Preped io accorkn with Accowlting and Rewyrting by Charities: Sraiement of Recommended Pta¢ii¢e lapplicable ¢0 charities preparing their accounts in aecordance with the Financial RepN)rting Stsndard applicable in the UK and Republic of Ireland IFRS 10211 lissued in October 20191 {Charities SORP IFRS 10211, the Financial Reporting SLindatd appltcable in the UK and Repllblic of Ireland IFRS 1021 and the Companics Act 2(K)6. B&si5 ofprep#rAtiD Clifton W'elfare Rights Advice cen mttts the definition of a public benefit entiiy wider FRS 102. Assets and liabilities are initially recognised at historical cosi or ttansaction value unless otherwis¢ stated in the relevant accounting wlicy now. Coing toncern Th¢ financi s&temeDts have been prepared on a going coo¢ern trAsi$. The trusLees assess whether th¢ use of going concern is appropria i.e. whether thtre are any material uncertxinties related io events or ¢ondiiions may casi significaEJi doubt on the abjlity of the charity to continue as 2 going eonc¢rn. The trnsiees make this assessment in respecl of a period of oDe year from the date of approval of th¢ financial SthLemenL Exemptlon from prepxring a cash flow staternenl UDder the exetnp¢iort available to smaller chariti¢S the Board of TnLsiees has chosen not to includ¢ a Statement of Cash Flows withth the financial staMents. Income and endowmetlts Voluntary incorne including dona¢iotLS, gifts. legacies and grants that provide core fwiding or 8re of a general naDJre is recognised when the chariiy has enliiletneni to the income. it is probable that the income will be received and the arnwnt can be measurtd with sutTicieni reliabilhty. Grortts receIble Grants are Te¢ognised when the charity has an entitlclnent the funds and any condiiions linked the grants have been meL Where perforTnanc¢ condiiions are atthched (o the grant and are yet th be rneL the income is recogDised as a liabilily and included on the balance sheet &s defeTTed income to b¢ released. Page 8
Clifton Welfare Rights Advice Centre Notes to the Financial Stai¢men¢s for the Year Ended 31 March 2026 Expendlture All expendimre is 0nIsed once there ts 3 legal or constrnciive obligation thai expenditure. it is probable settlement is required and the amount Can measured reliably. All Costs are allocaod to the applicable expenditure heading that aggregate sitnilar costs to thai category. Where costs canttot be directly attributed to pafti¢uiar headings they have en all(Kaitd on a basis consistertt the us¢ of resources with ¢entral staff eosts 311ocated on the basis of time spenL at]d depreciati¢)n charges all¢1 the )nIOn of the asset's use. Other support ¢OSts are all4d based OD the spread of staff costs. Chariruble ts¢livities Charitable exp¢nditure cornpris¢s those costs incurred by the charity in the delivery of its activities and services for its ben¢fi¢iaries. It inelude5 both Costs that can be all(tated dire¢t]y to Such activities and those ¢osts of an indireet nature necessary to $upp)rt them. Taxatio The charity is considered to p&ss the sts w out in Parawh I S¢hedule 6 of the FIna[e Ac( 2010 and therefore it meets the defitjitson of a charitable comwiy for UK eorwbration tax purw)ses. Aeeordingly, the ¢harity is sM)ntially exemp¢ from taxation tn rtsprft of income or capilal gains received within catrgories ¢ov¢red by Chapier 3 Part I l of the Corw>rdiÉon Tax Aei 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. kn the extent that such in¢oube or nS are applied exclusively chan"tsble Purposes. Tangible red 85sets Ith'ViduaI fixed assets costing £5(Kl or more are iniuaily recorded at $l less any subsequent accumulatyj depre¢iation and subsequent ac¢umu¢d iMpaLmnI losses. Depreciation Ind amortisation DepTe¢iation is provided on tangible fixed &ssets on a straight line basis 1$ 10 MTite off the cost or valuation, le any esiimated residual valu< over their ¢xpcc(ed useful economic life as follows: Asset el85S Gerteral equipment Compuier equipment Depreel4tffion DthOd and rte ?o.Ixw/ Tr8de dtbtors Trade debiors are amowits due from cstomerS for Merchandi sold or services [0ed in the ordinary course of busirKss. Tr2de debtors ate recognised initially at the transaction price. Th¢y are subsequently measured ai atnortised cost usittg the ¢fftttive interest method. less provision for ]ll]paimenL A provision for the impaimient of trade debtors is established w'heaj there xs objective evidence that the charity will not be able to colle¢t all amourtts due according to the OriEal tern of the re¢eivabl£s. Cash *nd Cash equiv#lents Cash and cash equivalents ¢omprise on haThl and ca]1 dglEs. and other short-temi highly liquid Énveslments are readily Convertible to a known 3moLtht of •)d are subject to an in$ignifLcant risk of ¢han8e in value. Page 9
Clifton Welfare Rights Advice Centre Notes to the Flnancial Siatements for the Y¢Ydr Ended 31 March 2026 Fund 5truclurt Unresthcied income fiuMLs are 8enernl funds that are available for use ai the tnL8tees' discrctiott in fijrthrnce of the objectives of the chariiy. Pen$ions 4nd other post retir¢rn¢nt obligil05 The charity operates a detined benefli pension sc1me for employees. The &ts of the scbetne are held separately from those of the Chariry. Pension eosts charges in the Stawneni of Fitlaneial Activities represent the contributions payable by tht ¢rity during the ye4r. 2 Intome from donailoms #nd kgacles Unrtsirfcted futsds Cener#l Total 2026 Toi41 2025 GranLs. including capitsl grants: Grts from other chl[LeS 51,022 51,022 43,393 51,022 51.022 43,393 3 Income from ¢hArltable edvltl¢J Unrestrlcted funds General Totgl 2026 2025 Other income 27 27 4 Gr#nts & dontlons UDre5trki¢d ttds Rutrl¢ted runds Totsl Noltingh8m City CouDciI (Citizens Advice NottinghAm) 51,022 P4g¢ 10
Clifton Welfare Rights Advice Centre Notes to the Financial Statements for Ihe Year Ended 31 March 2026 5 Investmeni income Unrestrleted funds General Total 2026 Total 2025 Inierest receivable wjd similar income,. Interest receivable on bank deposits 76 76 87 6 Expenditure oll charitable •¢tivities Unrestricted funds General Tot*1 2026 Toial 2025 Equipmen4 repairs & renewal Insurance Telephone. internet & postage Pnnting & Stationery Resources Membership & atTLliations Legal & professional Sundry payments Redundancy cost Wages, Nl & pensson 397 1,775 1,071 280 199 804 900 163 397 1.775 1,071 280 199 804 900 163 70 2,610 881 550 397 2.042 299 20,200 40.560 35,222 35.222 40,81 40,811 67.609 7 Staff costs The aggregate payroll costs were as follows: 2026 2025 St#ff e05t$ during the year were: Wages and sal8rie$ Pension costs Compensation payments 28.565 6.657 38,458 2,102 20.2(M) 35.222 60.760 Pa8ell
Clifton Welfare Rights Advice Centre Notes to the Fln4ncll Statements for Ihe Year Ended 31 MAr¢h 2026 The monthly averdge number of SOn$ liticludinB setiior managemait team) employed by the charity durin8 the year as follows.. 2026 No 21125 Avernge number of employees 1 (2025 - 1) of the above ernployees partici11 in the tkftheA Benefit PeLLqion Schthnes. No employee receivd emolurn¢nts of rrK)r¢ than £60.(KKI duTin8 the year. The Lot81 employee benefits of the key Advice Delivery Team ofthe charity were £32.778 {2025 . £36,173). 8 Tmnglble flxed •ue Furnlturt And tqulpmenl Compuier ¢qulprnenl Tot•1 Cost Al l April 2025 6.240 1,596 7.836 At 31 March 2026 6.240 Dtpr¢¢lfitlon Al l April 2025 6,240 1,596 At 31 March 2026 6,240 1.596 7.836 Net book value Ai 31 March 2026 At 31 March 2025 9 Debtors 2026 2025 295 10 C¥sh attd tajh equlvknts 2026 2025 Cash on hand C&ih ai bank 26.690 16,094 16.1(K) Page 12
Clifton Welfare Rights Advice Centre Notes to the Financial Statements for the Year Ended 31 Mareh 2026 I I Creditors: amounts falllng due within one year 2026 2025 Other creditors 9(M) 762 12 Penslon 4nd other 5cheme5 Defined benelli penslon schemes Nottingbamshire Count) Council The charity participates In the Notiinghamshire County Council Pensiun Fund. a multi-employer defined benefjt rinal salary scheme. The scheme is adminisiered for the benefii of Local Authoriiy employees and other bodies and is managed in accordance with ihe Local Governmeni Pension Scheme Regulations 1997 las amended). The administering tuthority for the FuE]d is Nottinghamshire County Cour)cil. Contributions to the scheme 2re detemiined with adviee of independent qualifjed a¢waries on the basis of tri¢nnial valuations using the projected Unit niethod. The erllployer's contributions made to the scheme in the yeu were £6,657 (2025.. £2,102). The calculated cost of accrLMI of bcllcfjts is 21.5 /D of payroll p.2. plu5 tnonetary contributions of £500. Due io lack of the detsiled iTrfornialion about the defined benefit nd, the values of the fund's assets 2nd liabiliti¢.s are not includ¢d in the accoun. Wliereas, the pension contnbulions made by lh¢ ernployer are a¢¢ounted as a defin¢d ¢ontTibution scheme and included in the expenditure of the charity's accounts. Page 13
Clifton Welfare Rights Advice CeDtre Notes to the Financial Statements for the Year Ended 31 March 2026 13 Funds B¥l4nc¢ Jk¢ I Aprll 2025 Incomin8 resources Resour¢es eipend¢d BJlAnce &t 31 March 2026 Unrestrlcied fund$ Gen¢rol General 15.633 BAIADce ai I April 2024 Jn¢omin8 resoyrcei R¢wurc elnded Balance #131 M&rch 2025 Unrtgtrlcted fu•ds Genernl GenerAI 39.762 15,633 14 An*ly$l$ of net Atsets beiwe¢n funds Unr¢strlct¢d 1020 Total funds General Currtni assets Current liabilities 26.847 9(Kl 26.847 9(K) Tothl nei 5¢ts 2S.947 25,947 Unrestricted 2025 Tol&l fundi General Curreni assets Current liabilities 16,395 7621 16,395 q62 Total net &S5ets 15,633 15.633 Page 14
Clifton Welfare Rights Adviee Centre Notes to the Financial Statements for the Year Ended 31 March 2026 15 Fees payable to independent examiner During the period. the fees payable (excluding VATI to the charity's ind¢p¢ndent examiner Community Ac¢ouutin8 Plus are analysed as follows.. 2026 2025 Independent ¢xaminaiion 750 635 16 Trustees remunerAtlon and expenses No trnstees. noT any peTSOllS connected with them, have received any remuneration from the Charity during the year. No trus$ heve received any reimbutsed expenses or any other benefits from the charity during the year. 17 T#xation The charity is a registered charity and is therefore exempt from ¢orporatEon taxation. 18 Rtl*ted party tran$acdons There weTe no related pany transactions in the year. Pa8e IS