Charity registratlon number 1065417 Company registration number 03434602 (England and Wales} CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) LEGAL AND ADMINISTRATIVE INFORMATION Trustees Roger Moore OBE Andrew Peter Taylor FranS Elizabeth Burns Iman Al-Harilhi Sarah Elizabeth Harris Lucy Mwangi D Sidonio Heidi Louise Walers (Appointed 10ecember 2024) Chalr Of Trustees Chalr Of Trustoes Roger Moore OBE Heidi Louise Waters {Up lo 3113124) (From 1141241 Vice Chair of Trustees Vice Chair of Trustees Heidi Louise Waters Roger Moore OBE (Up to 3113124) (From 114124) Secrelary Caroline Margaret Jones Key Managemont Caroline Jone5 Jo Haslam Elizabeth Horne Oli Burbage-Hall Chief Executive Officer Finance Manager Operations Manager Operalions Manager (From January 2024} Charlty number 1065417 Company number 03434602 Réglstsred offlc6 37 Harrison Road Halifax Wesl Yorkshire HX12AF Indppondent oxamlner V J Atklnson BK Plus Limited 52 Sl Johns Lane Halifax West Yorkshire HXI 2BW Bankers HSBC 7 CommerGial Street Halifax Wesl Yorkshire HXI 1HN COIF Inveslmenl Management Ltd 80 Cheapside London EC2V 6DZ
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) CONTENTS Pago Truslees, report Independent examiner's report 11 Sla18ment of finanual activities 12 Balance sheet 13 Notes lo the finanGial statements 15-27
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustee5 present thèir annual Teport and financial statements for the year ended 31 March 2024. The financial statemen15 have been prepared in accordance with the accounting policies sel oul in note 1 to the financial statements and comply with the oharity's Memorandum and Articles of As50cialion. the Companies Act 2006 and "Accounting and Reporting by Charities.. Slalemenl of Recommended PTaclice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland (FRS 1021" {effeclive 1 January 2019). Objectives and activltles The Charity'5 objects as in ils Memorandum and Articles ofAssocialion, dated 15 September 2022, are slated as "lo promote any charilable purpose for the public benefit by the advancement of educalion, the proteclion and preservation of health and the relief of poverty. sickness and distress in particular, bul wilhoul limilalion, for the benefit of the community in Calderdale and surrounding areas." The charily achieves these objeclives.. by the provision of free adviGe and information lo the community of Calderdale,. by the provision of local Citizens Advice Offi$. outreach servirEs located in community buildlngs, a lelephone advice line, email service, access to online infofmalion and specialist level advice in wèlfare benefits. energy and debl. PubliG benefit The Iruslees have paid due regard to guidanc8 issuèd by the Charity Commission in decidlng what aclivilies the charity should undertake. Volunteers citizens Advice Calderdale is assisted by the adivilies of volunteers, the value of which has not been quantified for the purpose of these accounts. A¢hlevemonts and performance Signilicanl activilies and achigv8m8nls against obieclivgs Citizens Advice Calderdal8 has had another successful year in providlng an advice and information s8rvic8 lo Ihe pèople of Calderdale. During the year, we hav8 delivered our contracted services on behalf of our primary funder, Calderdale CounGil and all other funders. We have Gontinued lo adapt Ouf seNices and aG¢ess channels and delivery modes lo ensure that the most vulnerable clien15 could get the help they needed. This included face-lo-faGe appoinlmenls which are delivered al Harrison Road. Sl. Augustines, Cenlre. and Yorkshire Building Soci8ty branches.{Brighouse and Halifax). In so doing we have helped 6,453 people with 24,303 issues., where appropriale and needed we have worked with key partners so that bespoke inlervenlion packages were provided to clients. sample of our clients is ind8pendenlly sutveyed on a quarterly basis and for 2023124. 9511h of clienls staled that we had helped them find a way forward. Our telephone Advice Line continues lo go from strength to strength and continues lo be the most popular choice for first contact by clients. This access Ghannel ensures Ihal clients are provided wilh a bespoke advice package lo deal with all presenling issues and are fast Iracked lo rAseworker teams and other key partners for continuing support. More detailed informalion is provided in "Our Funding" which describes services and the key funders who made this possible.
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 11 is a greal credil lo our paid slaff and volunteer members that when changes lo our services are made, they respond so professionally and provide a seamless Iransilion for all our clients. We were successful in our application lo The National Lottery Communlly Fund for additional funding to enhance our casework ¢apaGity and this project began in January 2024. W8 have also been appreciative of the additional funding support provided by: Calderdale MBC (provided funding lo deliver core advice & informalion services. The rA)uncil a150 funded additional telephony and oulreaGh via the Anli-Poverty grant) UK Shared Prosperity Fund (part of the Hyper local delivery project for Calderdale - providing directed preventative skills and knowledge lor residenls in Park ward), Citizen5 Advice (provided funding lo deliver MAS Debt Advice service, Yorkshire Buildin9 Sociely outreach seivice, Energy advice and Halp to Claim service), The Henry Smith Charity (additional casework services), and Community Foundation lor Calderdale (Cost of Living Fund, which allowed us to provide additional help lo our most vulnerable clients al critical points in their lives, by accessing supermarkel shopping vouchers). We have continued lo operate a hybrid model of home and Offi working, which our staff team have appreciated. Durirbg the year we have.. Delivered our conlracl8d services, monilored our perfoimance and reported to Calderdale Cotjncil and other external funders as requifed Provided telephone advice, e-mail services and video platform opportunities for Calderdale residents Wofked with national Citizens Advice in providing "Help to Claim" services via lelephony, e-mall and webchat channels Provided a Debt casework service for Calderdale residents and supported Ihe national Debt w8bchat service Provided a B8nefil casework service for Calderdale residents Provided Energy Advice & Casework for Calderdale residents Provided co-de5igned knowledge and information sessions with lormed groups in Park ward Made referrals lo olher advice and support providers as appropriate. Enhancements to Servlcos We consislenlly review the services we provide lo ensure Ihal we remain acce55ible for clients and deliver the SeICe5 they need. In addition, when we are successful in obtaining addllional funding, we review how we dep5Dy our team member5, 50 that we can deliver new services whilst assuring Stability for exisling services. This year has been no exception as we responded lo new funding stream5 and made enhanMentS lo existing client offers. Al the start of January 2024, we have been able lo increase the number of casework appointments available lo ¢lienls, funded by The National Lottery Community Fund. We will develop afrangemenls with partners so that they can host our caseworkers in providing support ID clients in their localities Ihroughoul 2024. This will help in assisling clients who have limited lime or financial means lo afford travel in accessing 5UPPOrt locally. With the support of Halifax Opportunities Trust and Sl. Augustine5' Cenlre, we developed a project, with a view lo empowering local pgople by reducing barriers lo action Ihfough the provision of knowledge and skill5. We co-designed resources Wlth local people and delivered them in existing group settings, with a focus on marginalised groups. The Go-designed modulès included-. Energy savings. "Savvy Shopping., How lo navigale Ihe Caldefdale MBC website, How lo access free aclivitie5 for children and Explanalion of health services available and exploring which one to use.
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The people attending the information sessions provided feedback with 1000/0 reporling Ihat they fell fflore confident about the topics covered. The knowledge sessions also led lo follow up one-to-one appointments. hosted in the community and covering issues such as.. Applicalions for housing. Understanding bills Understanding the difference between priority and non-priorily debts. and the consequences of not dealing with priority debts. Support in applying for a college buTsary. Training people lo manage Universal credit journals and how lo make Universal Credit applications. This trial was initially funded by the UK Shared Prospersty fund (Hyper Local Delivery Projecl - Cald8rdale) and during the final quarter of 2023124. became part of a longer-term partnership project coordinaled by Halifax opportunities, supported by the same lunder. Our cllent needs. During 2023124, there was still a high demand for services provided by Citizens Advice Calderdale and our clients were extremely anxious about the impact of the cosl-of-living crisis. For the majority ol the year, tha main issues clients sought help with were Welfare Benefits and Debt., wilh the lop issues being "Personal Independence Payment" Universal Credil -Inilial Claim" and "Council Tax Arrears" We continued to provide advice & support in relation to Discfiminalion, Financial Capability, Housing, Legal and Relationships & Family issues. Our Third Sector Partnern Partnership working continued lo be strenglhened during 2023124, using earlier experiences and creating new links, Key partners include Women's Centr8. Sl Augustine's Cenlre, Halifax Opportunities TTusl. Early Advice Customer First leam (Calderdale MBC). Togelher Housing and Newground Together to name but a few. Our Toam We are fortunate that we have a slrong team of professional, skilled and dedicated paid staff and volunteers who enlhusiaslically meel our ongoing challenges. During 2023124, our volunteers assisted by closing cases. surveying cli8nls, becoming involved in Ihe national Citizens Advice Carbon Monoxide pilol and difecl client support via complelion of forms. We are exlremely grateful for the support they offered and continue to offer. It IS grpally to their credit thal the whole team has continued to provide a continuity of service lo clienls dospile the uncertainties presented and the Trustees are very grateful lo them for the professionalism and resilience that Ihey have shown. Continuity of leadership is vilal lo any leam and the management team continue to provide this 51abilily. Our Chief Executive, Caroline Jones has continued lo provide vital connections wilh our funders and within the Calderdale Gommunily and through her inspiration and leadership has remained essenligl lo the a¢hievement of our organisalional goals. The Trustee board with rhair Roger Moore (Until 1 sl April 2024} have remained supporlive and resolute and have been ready to make th8 difficult slralegiG decisions necessary lo maintain our services. In Memoriam During 2023 our Operation5 Manager Liz Horn8 became seriously ill and passed away in January 2024. We would like lo lake this opportunity to record Ouf appreciation for the tremendous service that she gave lo Citizen's Advice Calderdale for over thirty years and to record the high esteem in which she was held by all of us who knew her.
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 OUR FUNDING Primary Funding Jusl under half of oui funding is provided by Calderdale Metropolitan Borough Council, inilially via a three-year granl extended lce for a 12 month penod and most recently Iwo years, expiring Mafch 2024, to provide advice & information services across Calderdale. The agreement recognises our unique and specialist skills and our abilily to delivef a high level and professional service. Wilhin Ihe agreement, we are required to deliver a prescribed level of client support and lo provide regular returns to CMBC. Whilsl Ihis funding provides an essential foundation for our work, il ¢annol meet all the needs of Calderdale residents and for those with some particular or complex needs, we need lo turn lo other funding sources. We were advised dunng the latter stages of 2023124 that we had been successful in our application to deliver the core advice and information seNices contract for the period 2024129. providing slabilily for our staff and continued support for our clients. ecificall Funde Pro cts Money Advlce Services (Debt Advicel Project This project allows provision of face lo face. video plattorm-based and telephony services for debt advice (including budget management support) lo those in need of help throughout Calderdale. This servi¢e is currentSy gxlended lo March 2026. Hglp to Claim This funding is provided lo deliver advi and support in making an initial claim for Universal Credit. We work with other local Citizens Advice services and the national seprfice lo assist clienls. Until 31 sl March 2022, we provided face to face, telephony and web-chat delivery and from 1 sl April 2022, the model changed lo digital only and was extended lo 31st March 2025. Improving Lives (Henry Smlth Charlty This funding was provided lo deliver a benefit casework service for vulnerable cllenls across Calderdale and commenced in October 2022. The project delivers faGe lo face appoinlmenls in community spaces and the funding 8nds on 30th September 2025. Antl-Poverty ProJ?¢t Additional funding wa5 provided by Caldefdale MBC lo provide additional supporl lo ¢lienls by delivering increased numbers of outreach appoinlmenls. This funding was extended to March 2024, We were advised during quarter 4 of 2023124 Ihal we had been successful in allaining funding to conlinue an outreach service in North Halifax, together with additional lel8phony support: funded by the Calderdale MBC Supporting Communities fund. UKSPF With the support of Halifax Opportunities Trust ar)d Sl. Auguslines, Centre, we developed a project, with a view lo empowering local people by reducing barriers lo action Ihrough the piovision of knowledg8 and skills. We co-designed resource5 with local people and delivered them in existing group settings, with a focus on marginalised groups. This funding was due to end in January 2025 yel will end in the Aulumn of 2024, due to staff vacancy. Yorkshire Buildlng Society e continue to deliver face-to-face appointments in Iwo Yorkshire Building Society premises. Halifax, and Brighouse. The funding is curfenlly exlended until 30 June 2025. Carbon Monoxide pilot We continue lo deliver energy advio. with specific advice relating lo thè harms that can be caused by Carbon Monoxide and offered access lo monitors via a national CitA projeGI, in partnership with Charis. This funding is currently extended to 31 sl March 2024.
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Cost of Llving Support We were able to complèment our advice offer with crisis support such as shopping vouchers (funded by CMBC. CFFC and WY Mayor) and fuel vouchers (Fuel Bank Foundalionl. allowing them lo cope with the ever-increasing impact of rising inllalion. RESEARCH AND CAMPAIGNS A key aim of our work is to improve Ihe policies and praclir£s Ihat affect peoples. lives through the provision of feedback to local and national government about the experiences of our clients. This feedback assists our national body lo generat8 evidence on which they can lobby govemment to effect change and adapt policies and praGlices. During 2023124 we continued lo focus on the rapidly increasing cost of living, supporting the national Cilizens Advice campaign. This work covers a range of issues induding high food inflation, high house rental costs and high energy costs. We allended the Calderdale MBC scrutiny panel in relation to the privatè rented sector and presented our evidence in this regard. We will be invited lo anolher scrutiny panel in relation to council lax arrears and this is schedul8d for Autumn 2024. Due lo our long-standing expertise in energy advice provision. we remained focussed on our prevenlalive work and research in Ihal area. As the energy market give5 limited choice for switching. we focuséd on energy use reduction behaviour change through allending local ffonl line worker Iraining, client lairs. and open days. We also supported the national "Error in formula ->#Keep<_ the Uplift" campaign, writing lo MPS and using soclal media lo promote Ihis very important and polenlially impacting issue. After th8 2024 election fesulls, we corresponded wilh our new MPS asking them to support our work in relation lo.. Upraling working-age benefits using inflalion data Keep increasing national minimum wage lo bring closer lo real cost of living Reforming the Local Housing Allowance Expanding eligibility for the Warm Home Di5Unt and Ensuring affordable access lo essenlial markets through social tariffs for waler, broadband and insurance. Flnanclal revlew We invest a proportion of our current funds (usually a minimum of £50,000) in a high inleresl COIF Charities Invèslmenl Fund. The amount invested at 31 March 2024 was £178.000 (2023: £178,000).
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 ReseThes policy 11 is the policy of the charity that unreslricted funds which have not been designated for a specific use should be maintained al a level equivalent lo beeen thre8 and six month's expenditurè. The Iruslees consider that reseNes al this level will ensure that, in the event of a significanl drop in funding, they will be able lo continue the charity's current a¢livities while consideration is given lo ways in whiGh additional funds may be raised. This level of reserves has been maintained throughout the year. The detailed summary of reserve commilmenls al 31 March 2024, are shown below: 2024 2023 Total Funds al 31.3.24 715,743 579.580 Less .' Reslricled funds Less Funds lo cover 3 months operaling Gosls (') Less Funds to cover redundancy G05ts Less ', Funds to cover dilapidations on leased property Less Cost of living measures Less '. IT Equipment upgrade and Cyber Essentials Less .' Salaries - Match Funding TNL Proje¢l Less .' Proposed salary uplifl for 2025- 2029 Less .' Funds to relocate prèmises Less . SeiCe conlinualion 2025- 2027 (30,786) (191,876) (80.000) (23.000) (54.256) 1160,6581 160,000> (23,000) {5,0001 (15.000) 1157,3981 147.000) (30,000) (15,000> (47,000) (100.150) (212,334) "Free" Rosèrves 15,596 27,269 (') Based on 2024f25 budgel
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Plans for future periods Over the year5 Citizens Advice Calderdale has attained a pre*minent position for providing free, independent, confidential and impartial advice to everyone in relation to their rights and (espon5ibililies. Our aim is to Telain our standing as the primary advice agency in Calderdale. To do this we will aim to give people the knowledgè and confidence they need lo find their way foNard, whoever Ihay are and whatever their problem. We will continue lo improve the policies and pra¢lices that affect people's lives and value div8rsity, promole equality and challenge discriminalion. In line with other charitable bodies and members of the Community and volunlary sector, we recognise that Slgnificanl Ghanges lie ahead and we will have to continue lo provide an effective, efficienl and improving service lo our clients in the conlexl of reduced funding opportunities. Advice demand is still growing as a result of welfare reform, insecure employment, poverty, inadequale housing and tensions within local communiligs, This position has been made significantly worse by the Govid-19 pandemi¢ and cost of living crisis., il is widely feported that inequality gaps have inGreas8d. As supportive measures slart to be withdrawn and inflation rises, higher level of problematic debl and increasing strains on relationships can be anlicipaled. With a view lo off5elling some of the risks associated wilh the anlicipaled demand and our ability lo m8el it. th8 Trustee Board have agreed to deploy resefves for the 2023124 year as follows.. Proposed salary uplifts Funds lo relo¢ale premises SeNice conlinualion 2025-27 Our outreach services have traditionally made use of partner premises so that w8 are more acce5sib18 to clients in terms of proximity and building design. Many partner organisations are reviewing their eslales strategy and will not be opening the premises that we hav8 used lo deliver services. Our company premises al Harrison Road are not wholly suitable for our needs in assuring good access for clienls. The Trustee Board created a "relocation fund" and we are hoping to move lo more suitable pfemises. in Halifax lown cenlre, before the end of this fiscal year. Our strategi¢ objecliv8S take account of these challenges and our priorrties include.. Ensure thal the services offered are available to people who are suffering multiple disadvantagè including social isolalion. digital exclusion and heallh felaled issues. Continuous developmenl of the channels of access for Glienls using face lo face, lelephony and digital means. Slr8nglhening our role as Equality Champion in line with the Citizens Advice Equality. Diversity and Inclusion goals. Reinforcing our role in represenling clients and campaigning for change. Securing the lulure of our services by ensuring that Citizens Advice Calderdale remains financially viable with staffing, premises and equipment lo Meet the demands of our clients. This a150 includes governance by Trustee Board. continued professionalism of staff and good IT infraslruclure. Increase volunteer base including Irusle8s lo belter reflect the local community. Ensure that Citizens Advice Calderdale remains competitive and provides value for money. This will involve the allainmenl of increased funding and conlinuous development of st8ff skills. Structure, governanGe and management The charity as a limited company is governed by ils Memoiandum and Articles of Association. dated 16 September 1997, and amended 19 January. 4 October 2012 and 15 September 2022.
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The Iruslees, who are a150 the direGtOfS fof the purpose of company law, and who served during the year and up lo the date of signature of the financial slalements were.. Rogèr Moore OBE Andrew Peter Tayloi Frances Elizabeth Burns Iman Al-Harilhi Sarah Elizabeth Hafris Lucy Mwangi D Sidonio Heidi Louise Waters (Appointed 1 December 2024) Rgcruilmant and appointment of Irustees As sel out in the Articles of Associalion Ihe fiisl Trustees shall be those persons notified lo Companies House as the first dire¢lors of the Charity. There shall be a minimum number of three Trustees and a maximum number of fifteen Trusteès. The Charity wishes Its Trustee Board to be represenlatlV8 of the local communi118s Il serves, as well as containing the range of skills necessary lo provide leadership and good 9overnance. To Ihat end we have recently recruited Iwo new Trustees and they are currently undergoing our inducllon process. Organisational structur8 The charity is managed and overseen by our Trustee Board. The charity re-br8nded itself and now operates und8r the trading name of Citizens Advice Calderdale. Citizens Advice Calderdale is governed by the Trustee Board which is responsible lor setting the strategic direction of the organisalion and Ihe policies of Ihe charity. The Tfustees carry the ullirnale responsibility for the conduct of the organisation and lor ensuring that il satisfies its legal and conlraclual obligations. Full Trustee Board meelings are held six limes each year. Day lo day operation of the organisalion is delegated to the Chief Executive and her senior management team. Induction and training of Injstees New trustees are provlded with an induction pack conlaining information about Ihe Charity, the work il carries oul and the national Citizens Advice network. Induction meetings are held by the Chair of Ihe Trustee Board and the Chief Executive, Covering.. The role and obligations of Ifuslees Governing documents The Charity's aims and objeclives The membership requirements of Cilizen5Advice The Chaiily's financial position and income sources Future plans and objectives Trustees are also invited to attend training and Gonferencès run by Cilizens Advice at regional and national levels. Remuneration policy Our Iruslee board takes recommendations, on an annual basis, for any across the board cost of living pay increases. As a guide we reflect on local authority and national Citizens Advice pay scales but any awards are subject ID affordability within our funding provisions. In addition. if any member of staff is seen as having "gone beyond the normal expeclolion" in terms of performance then their line manager may place a reGommendalion lo the Irustee board for an additional payment.
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Olher matters Rlsk management The Trustees have reviewed the major risks and implemented various procedures to manage those risks as follows-. Regular meetings. clear reporting and defined pol¥es in all aspects of the organisation's work seNe lo help minimise exposure lo risk. Meetings and procedures include.. monthly reconcilialion of income and expenditure account5, regular meetings between the Chief executive and the Finance Manager and detailed reports to the Trusteé Board membershlp. These reports Gonlain written and verbal presentations and are submitted to full Trustee Board. Full and detailed quarierly monitoring reports on activilies and expenditure are submitted and presented lo our Local Authority (Calderdale MBCI as our main funder and detailed ports are provided lo other funders in line with the grant agreemenl conditions. The Trustees remain mindful of the need lo deliver services in Sine with contractual and granl agreements and we endeavour lo d81iver a proactive and professional service. We deliver a comprehensive service to our Local Authority and continue to meet the key performance measures as outlined in this conlracl and those associated with other grant agreements, Local Authority and Communlty Gonnectlons We also provide assistance lo the Local Authority in terms of information, projects and liaison. Citizens Advic8 Calderdale's relalionship with the Local Aulhorily continues to bé managed on an ongoing basis with Fegular meetings and communications between the Chief Execulive and appropriate departments. As such, the Chief Executivè is a member of a number of standing committees and group5 which deliver oulpul on behalf ol the Local Aulhorlly. These include Ihe Anli-Poverty Steering Group. Equalities Forum, Inclusive Economy Parfn8rship and Calderdale Hat8 Crime Partnership (The Chief Execulive is the Chair of this group). We aim lo provide lull support lo the Local Authority on appropriate issues whilst maintaining our independencè in relalion lo client confidenlialily, social action and influence.
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Quality Management The quality of Ihe governance syslems Ihat underpin the advice provided by Citizens Advice Caldgrdale is mainlained through an aGcredilation programme provided by CitA. We oblained the highest level of a¢creditation in the most recent audit. The main ongoing risks that are faced by Citizens Advice Calderdale are as follows.. Demand forAdvice Demand for our assistance continues lo be a significant driver of our risk analysis. The numbers of enquiries Ihrough traditional routes remain fairly conslanl but we recognise thal there is an ongoing and increasing demand for advice Ihfough other sources. We continue lo investigate alternative ways of providing access to advice including use of digital technology and working with other local Citizens Advice oifices. By developing such oplions, we are able lo use our limited resources to provide advice lo Ihe most vulnerable or th059 with more complicated problemslissues. Sustalnable Funding The uncertain economic climate and continuing public sector pressures pose significant risks to Citizens Advice Calderdale. We Continue to attempt lo diversify our funding ffom other sources as pari of our current and longer- term planning. We continue to look for best value in our budgeting and to work as efficienlly as possible. The result of economic uncertainly will present some, as yel unknown risks lo potential funding in the future. Data protectlon and Statsment of Controls We conlinue lo hold a significant amount of confidential information relating lo our clients and the activities we carry out on their behalf. We monitor for compliance with legal requirements and all paid slafl, volunteers and Iruslees lake parl in information Assufance training on an annual basis. New or increased risks are assessed as and when they are Idenlified and appropriate actions are laken lo miligale them. The local Citizens Advice Iruslee board oversee the informalion security of all personal inlormalion of our clients, staff, funders and slrale9ic partners that is processed. The local Citizens Advice hold joint responsibility for client data that is held in our case management system. wilh the national Citizens Advice Service. An information assurance management team exists lo ensure the confidenliality. integrity and availability of all personal and sensitive data is maintained to a level which is compliant with the requirements Ihe General Data Protection Regulallon and Data Protection Act 2018. R8lalionship with wider netwo Citizens Advice Calderdale is a member of Citizens Advice, the operating name of Ihe National Association of Citizens Advice Offices, which provides a framework for standards of advice and casework mana9emenl as well as monilorlng progress againsl these standards. Citizens Advice Calderdale adheres lo the principles of the national neOrk. The Iruslees, report was approved by the Board of Trustees. 1711212024 Heidi Louise Waters Trusle• Dale.. 10-
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CALDERDALE CITIZENS ADVICE BUREAU I report lo the Iruslees on my examinalion of the financial statemenls of Calderdale Cilizens Advice Bureau (the harity) for the year ended 31 March 2024. Responslbllities and basis of report As the Iruslees of the chafily (and also ils directors for the purposes of company law) you are responsible for the preparalicn of Ihe financial slatèm8nts in aGcordance with the requirements of Ihe Companie5 Act 2006 (the 2006 Act) Having satisfied myself that the financial slatemenls of the charity are nol required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the charily's financial slalements carried out under section 145 of the Charilie5 Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Diredions given by the Chafily Commission under section 14515)(b) of the 2011 Act, Independent examiner's stst9ment Since the charity's gross inwme exceeded £250.000 your examiner musl be a membèr of a body listed in section 145 of Ihe 2011 Act. I confirm that l am qualified lo undertake the examinalion because l am a member of Association of Chartered Certified Ac¢ounlanls, which is one of the lisled bodies. I have completed my examination. I confirm that no matters have come lo my allention in connection with Ihe examinalion giving me cause lo believe that in any material respect.. accounting records were not kepi in respect of the charity as required by seclion 386 of the 2006 Act., 01 the financial slalemenls do not accord wilh those records.. or the financial slalemenls do not comply wilh Ihe accounting qUIrementS of section 396 of the 2006 Ad other Ihan any requiramenl Ihal the accounts give a true and fair view which is not a maller consid8r8d as part of an independent examination., or the financial slatemenls have not been prepared in accordance wlth the methods and principles of the Slalemenl of Recommended Practice for accounting and reporting by charities applicable lo charities preparing their accounts in acGordance with the Financial Rèporting Slandard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have coffle across no other matters in connection with the examination lo which attention shoulcl be drawn in this reporl in order to enable a proper understanding of Ihe financial statements to be reached. V J Atklnson Associatlon of Charlered Certlfled Accountants BK Plus Limited 52 St Johns Lane Halifax Wesl Yorkshire HX128W 11
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restrict9d funds funds 2023 2023 Totsl 2024 2023 Notes Incomo from: Donations and legacies Charitable activities Investments 2.095 297,030 8,662 421,058 24.413 423,153 321.443 8,662 24,723 295,319 3,724 398,332 18,000 423,055 313,319 3,724 Total Income 307.787 445.471 753.258 323,766 416,332 740,098 Expondlture on: Chafilable activities 149,903 467,192 617.095 237,970 360,781 598,751 Total expendlturo 149.903 467.192 617,095 237.970 360.781 598,751 Not incomel(oxpendltur•) 157.884 (21.721) 136.163 85,796 55,551 141,347 Transfers beeen funds 1,749 11,749) 1,918 (1,9181 Net movement in funds 159,633 (23,470) 136,163 87,714 53,633 141,347 Reconciliation of funds: Fund balances at 1 April 2023 525,324 54.256 579,580 437,610 623 438,233 Fund balan¢es at 31 March 2024 684.957 30,786 715,743 525.324 54,256 579,580 The slalemenl of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activilies. 12-
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) BALANCE SHEET AS AT31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets 12 2.766 Current assets Debtors Cash at bank and in hand 13 1.788 716.755 1,600 581,811 718.543 583,411 Credltors: amounts falling due withln one year 14 (5,566) {3,831) Net current assets 712,977 579,580 Total assets less current Ilabilltlos 715,743 579,580 Not asset8 excluding pension IlabS11ty 715.743 579,580 The funds of the charity Reslricled income funds Unreslricled funds 16 30,786 684,957 54,256 525.324 715.743 579,580 The Company is 8nlitled lo the exemption from th8 audil requiremenl contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024. The directors acknowledge their responsibili118s for complying wilh the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial slatemenls. The members have not required the company to obtain an audit of ils financial slalemenls for the year in question in accordanGe with section 476. These financial statements have been prepared in accordance with the provisions applicable lo companie5 5ubjecl lo the small companies regime. 1711212024 The financial slatamenls were approved by the Irustees on ......-............... Heidi Louise Waters Trustee Company registration number 03434602 (England and Wales) 13-
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE> STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notss Cash flow8 from oporatlng activltles Cash generaled from operations 130,134 148,786 Investlng activllies Purchase of tangible fixed assets Investment income received 13,852) 8.662 111,163) 3.724 Net cash generated froml(used in) investlng activitles 4,810 17,4391 Net cash used in flnancing aclivitles Net Increase In Gash and cash equivalents 134,944 141,347 Cash and cash equivalenls al beginning ol year 581,811 440,465 Cash and cash equivalents at end of year 716,755 581.811 14-
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policles Charlty information Calderdale Citizens Advice Bureau is a private company limited by guaranlee incorporated in England and Wales. The registered office is 37 Harrison Road, Halifax, Wesl Yorkshire. HX12AF. 1.1 Accountlng ¢onventlon The financial statements have been prepared in accordance with Ihe charity's [governing do¢umenll, the Companies AGI 2006, FRS 102 "The Financia5 Reporiing Standard applicable in the UK and Republic of Irèland" I'FRS 102") and the Charities SORP "AGcounling and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their arLounls in accordance with the Financial Reporting SlandaTd applicable in the UK and Republic of Ireland (FRS 102)" {effeGtive 1 January 2019). The charity is a Public Benefit Enlily as defined by FRS 102. The charity has taken advantag8 of the provisions in the SORP for charities not lo prepare a Statement of Cash Flows. The financial statements af8 prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial slalemenls are rounded lo the nearest £. The financial slalements have been prepared under the historical cost convention. The principal accounting policies adopted are s81 out below. 1.2 Going concern Al the lime of approving the financial slatemenls, the Iruslees have a reasonable expeclallon that Ihe charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the Iruslees continue lo adopt the going concern basis of accounting in prepaiing the financial 51alements. 1.3 Charltable fund8 Unreslrlcl8d funds are available for use al the discretion of the trustees in furtherance of their cha¥ilable obje¢lives. Restricted funds are subject lo specific conditions by donors or grantors as to how they may be used. The purposes and uses of the reslricled funds are sel out in the noles lo the finanoal $lalements. Endowment funds are subject to specific conditions by donofs that the capital musl be maintained by the charity. 1.4 Income Income is recognised when the charity is legally entitled lo it after any performance conditions have been met, the amounts can be measured reliably, and il is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charily has been notified of the donation, unless performance conditions require deferral of the amounl. Incorne lax recoverable in relation lo donations received under Gift Aid or deeds of covenant Is recognised at the lime of the donalion. Legacies are recognised on receipt or olhefwise if Ihe charity has been nolified of an impending dislribulion, the amounl is known, and receipt is expecled. If the amounl is not known, the legacy 15 Irealed as a conlingenl assel. 15-
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policiès (Continued) l.S Expenditure Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benofil lo a third parly, it 15 probable that a transfer of economic benefils will be required in setllemenl, and the amounl of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the lolal of direct cos15 and shared costs, including support costs involved in undertaking each aclivily. Direct costs attributable to a single activily are allocaled directly lo that activity. Shared costs which conlribule lo more Ihan one activity and support cos15 which are not allribulable lo a single aclivily are apportioned between Ihose activities on a basis consistent with the use of resources. Central slaff costs aTe allocated on Ihe basis of lime spent, and depreGialion charges ale allocated on the portion of the asset's use. 1.6 Tangible flxed assets Tangible fixed assets are inilially measured at cost and subsequentty measured at cost or valuation, nel of deprecialion and any impairment bosses. Deprociallon is recognised so as to write off the Cost or valuation of assèts less their residual values over their useful lives on the following bases.. Plant and equipment Computers Slraighl line over 3 years 100% on c051 and Slraighl line over 4 years Th8 gain or loss arising on the disposal of an asset is delermined as the difference beeen the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activilies. The charity has a ¢apilalisalion policy lo capllalise fixed assets c051ing over £1.000, based on the full project cost. 1.7 Impalrment of flxed assets Al each reporting end dale. the charfty reviews the carrying amounts of its langible as5els lo delermSne whether there 15 any indication Ihal those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is eslimaled in order lo determine the extent of the impairmenl loss {if anyl- 1.8 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-lerm liquid inveslmonls with original malurilies of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowing5 in current liabilities. 1.9 Financial instruments The charity has elected lo apply the provisions of Section 11 '8asic Financial Inslrumenls, and Section 12 'Olher Financial Instruments Issues. of FRS 102 to all of its financial inslrumenls. Financial instruments are recognised in the charily's balance she6t when the charity becomes parfy lo the contractual provisions of the instrument. Financial assels and liabilities are offset, with the nel amounts presented in the financial statements. when there is a legally enforceable right lo sel off the recognised amounts and there is an intention to sellle on a nel basis or lo realise Ihe asset and sellle the liability simultaneously. 16-
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollclÈs Icontlnued} Basic finan¢lal assets Basic financial assels. which include debtors and cash and bank balance5, are initially measured al transaction price including Iran5aclion costs and are subsequently carried al amortised cost using the effective interest method unless the arrangement conslilules a financing Iransaclion, whele the transaction is measured al the present value of the fulure feceipts discounted at a markel rale of Snleresl. Financial assets classified as receivable within one year are not amortised. Basic financial liabillties Basic financial liabililles, including creditors and bank loans are initially recognised at transaction price unless the arrangemenl conslilules a financing transaclion. where the debt inslrumenl is measured at the present valuè of the future payments discounted al a market rate of interest. Financial liabililies classified as payable within one year are not amortised. Debl instruments are Subsequently carried al amorlised cost, Using Ihe effective interest rale method. Trade crediloTs are obligalions lo pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if paymenl is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially al Iransacllon price and subsequently measured al amortised cost using th8 effective interest method. Derecognltlon of financlal liabllltles Financial liabilities are derecognised when the charity's contraclual obligalions expire or are discharged or cancelled. 1.10 Employee benpfits The cost of any unused holiday enlitlemenl is recognised in the period in which the employee's services are received. Termination benefits are recognised immedialely as an expense when the chaiily is demonstrably commi118d to terminate the employment of an employee or lo provide lerminalion b8nefils. 1.11 Retlrgmènt benefits Payments to defined conlribulion retirement benefit schemes are charged as an expense as they fall due. Critlcal accountlng estimates and Judggmonts In the application of the charity s accounting policies, the trustees are required to make judgements, e51imales and assumptions about the Carrying amounl of assets and liabilities that are nol readily apparent from other sources. The estimates and associated assumptions are based on historical experienc8 and other factors that are considered lo be relevant. Aclual results may differ from these estimates. The estimates 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 affecls only Ihat period, or in the period of the revision and lulure periods where the revision affects both current and fulure periods. 17-
CALDERDALE CITIZENS ADVICE BUREAU ITRADING AS CITIZENS ADVICE CALDERDALE) NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 Incom• Irom donitloni and l•i•¢l•i Unwtrl¢t•d R•itrfcl•d fund¥ lundB 2024 2024 Total Unr••lrl¢t•d Ro¥lrlct•d lund• 21J2) Ttstil 2024 2023 2023 DDnollpn6 and glft• Gionls 2.095 421.058 3,369 21,3J4 3.389 419.868 421.058 398,332 2.095 421,058 423,153 24,723 398.332 423,0SS GraDts r•B•lv•bl• lor¢or• 4¢tlvlll•A Cildordilp Communlly Foundation CaldÉrdal8 Communrfy S•Nke8 Cold¢fdole M8C. Financlal Iochjsrn Calderdalk M8C. UKSPF 6.075 24.4174 6,OT5 24.4T4 21,334 6,579 24,4T4 25.000 27,913 24,474 25,000 11.609 27S.708 11.669 27S.706 295.561 13,285 3.333 30.000 295,561 13,385 3.333 30.OOU Enèigy S8vln9 Trust H•bts8n Royd Town Counc Tho Henry Smiih CharAy Thg NHllon81 Lollery 60.0 43.135 BO.000 43.135 421.058 421.056 21,334 398.232 419,66e 10-
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE> NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from charitable activlties Unrestrlctad Restrictsd funds funds 2024 2024 Total UnrestrlGtèd Restricted funds funds 2023 2023 Total 2024 2023 Charitable Activities Provision of advice service5 Olher S8Tvices Miscellaneous income 297.000 297.000 24.413 30 295,000 295,000 18,000 319 24,413 18.000 319 297,030 24.413 321.443 295,319 18.000 313,319 Income from Investments Unrestricted Unr93tricted funds funds 2024 2023 Interest receivable 8,662 3,724 19-
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditure on charltable actlvities Charitsble Activities 2024 harltsblg Actlvlties 2023 Direct costs Staff costs Depreciation and impairment Rent, rates and service charge costs Repairs and mainlenanGe Computer repairs and mainlenance Light and heat Telephone Insurance Service marketing and promolion Office costs Motor and travel Training and conferences Citizens Advice affiliation Disbursement Finance costs Other costs 463.388 1,086 14.837 10,746 8,500 11,720 3,996 4,809 1,028 11.966 2,993 2,467 5,191 9,891 95 430.890 11,163 15,713 4,556 21,924 11,037 3,224 1,820 2,732 6,837 2.794 4,043 7.742 10,321 103 952 552,713 535,651 Share of support and governance costs (Soe note 7) Suppor1 Governance 58,674 5,708 56.617 6.483 617,095 598,751 Analysls by fund Unrestricted funds Restricted funds 149,903 467,192 237,970 360,781 617,095 598,751 Support costs allocated to actSvlties Charitable Actlvities 2024 Tolal 2023 Governance 64,382 63,100 20-
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support cosls allocated to actlvities (Continued) 2024 2023 Governance costs comprise: Staff costs Accountancy Legal and professional Share of office costs 52.117 6,402 155 5,708 51,194 5,205 218 6,483 64.382 63,100 Not movement In funds 2024 2023 The net movement in funds is slated after chargingl(credilingl'. Depreciation of owned tangible fixed assets 1,086 11,163 Trustèes None of the trustees (or any persons connected with them) received any remuneralion or benefits from the charity during the year. 10 Employees The average monthly number of employees during the year was= 2024 Number 2023 Number Direct charitable Governance 20 18 Total 22 20 Employmènt costs 2024 2023 Wages and salaries Social security costs Other pension costs 453,817 36,824 24,864 427,777 30,869 23,438 515,505 482,084 Staff numbers expressed a5 a head count at Ihe year end are 23. There were no employees whose annual remuneration was more than £60.000. Remuneration of key management personnel 21
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Employees {Continued) The key management personnel of the charity have been identified as the Chief Executive and the Senior Management team. The aggregate employmenl benefits. including employers nalional insurance and pension ¢onlribullons, for Ihese key management personnel for the year was £103.335 (2023: £111,255). 11 Taxatlon The ¢harity is exempl from taxation on its aGlivitiès because all its income is applied for charitable purpos8S. 12 Tanglblo flxed assets Plant and •qulpment Comput•rs Totsl Cost Al 1 April 2023 Additions 44,829 1,478 48,016 2,374 92.845 3,852 At 31 March 2024 46.307 50,390 98.697 Deprerlatlon and Impairmont Al 1 April 2023 Depreciation charged in Ihe year 44,829 493 48,016 593 92,845 1,086 Al 31 March 2024 45,322 48,609 93,931 Carrying amount Al 31 March 2024 985 1,781 2,766 13 Debtors 2024 2023 Amounts falling due within one yoar: Prepayments and accrued income 1,788 1,600 14 Creditors: amounts falllng due wlthin one year 2024 2023 other creditors Accruals and deferred income 861 4,705 861 2,970 5,566 3,831 -22-
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 Retlrement beneflt Schemes 2024 2023 Deflnod contribut40n 8Ghemes Charge to profit or loss in respecl of defined contribulion schemes 24.864 23,438 The charily operates a defined conlribvtion pension scheme for all qualifying employees. The assets of Ihe scheme are held separately from those of the chafily in an independently administered fund. 23-
CALDERDALE CITIZENS ADVICE BUREAU ITRADING AS CITIZENS ADVICE CALDERDALE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 R•$trlctod lund8 ThÉ t6Jlrlcl•d fvnds ol Ihe ch4rhy compre lh• unoxpend•d tsIn ol don•1n5 #r granlu hjhl on trnil iubled to sp•¢Tr condrtlDn% by 4on¢r6 a5 to how thèy rnay be uged. In¢omlAU R•iouTCeS r•Joure•• •xp•nd•d Tran•f•rs Al )1 March 2D24 202J CFFC. £HW ¢FFC - Household Support CFFC. Pfacllcal Warmlh H•lp Cth.COL Cha- Debt Mod•inisll¢n CliJni$ Gr8nl CMAP CMBC-Anll Poverty CMBC- Fingnclal InGkJabn CMBC- UKSPF EAP EOP Honry Smtth HTC M•PS Mainsir¢*rn TNL- Ckn51ng Tho GBP Y8S Rifeffal Servir• 12.5CIJ 112,5131 1S,B301 11,7701 115.3631 17921 i) 12451 ,076 1.949 15.OWI 363 792 12.3251 2.460 8.455 29.061 24.474 119,4751 125.9091 114.5621 16,4201 18,061 1.435 13.892 16901 11,669 1.969 1.960 60.000 132,119 110.577 43.135 24.412 15,2411 11,9691 11.8751 174,7101 113B,9391 1110,D411 122,1041 7,482 e62 536 21.031 5,896 54.256 415,471 1467,1921 11,7491 30,766 -24-
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 11 R•btrlct•é lund IContlnu•dl Pr•vlou y•ir'. Al 1 Apdl 2022 InGomlng r••our¢•8 Transl•rs Al a1 Mar¢h 2023 gxp•nd•d 8ESN CFFG Cllmate Em•rgen¢y Fund CFFC. Cost Of Llylng CFFC- EHW CFFC- Household Support CFFC Ovenden ¢FFC- Praelical Warmlh Help CM-COL Clienlx Grantu CMAP MBC. Fln•nclal In¢*Jilon EAP fhérgy Rodr•s$ H¢bden Rpyd H•nry Smilh HTC MNPS MAlnslre•m FI8PS Web Chal YBS Rèlarral S•r¥k• 1,918 6.213 12,50D 7,000 18.2131 12.$00 17.0001 15361 2.200 15.000 3.140 12.722 25.000 3.100 13.38$ 3.333 30,000 131.429 92,717 38,675 18.000 1.049 Is,000 2.460 8.455 13,892 14,2671 13.1001 113.3851 13.3331 130.0001 138.6751 118.0001 623 41e,332 1360,7811 54,2se -25.
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Unrestrtcted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subjecl to specific conditions by donors and grantors as lo how they may be used. These include designated funds which have been set aside oul of unrestrided funds by the Iruslees for specific purposes. At 1 April 2023 Incoming rèsources Resources expended Transfers At 31 March 2024 General funds 525.324 307,787 (149,903) 1.749 684,957 Previous yoar: At 1 Aprll 2022 Incomlng Resourees resources Oxpgnded Transfers At 31 March 2023 General funds 437,610 323.766 {237,970) 1,918 525,324 18 Analysls of net assets betwten funds UnrestriGtgd fund5 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Tangible assets Currenl asselsllliabilities) 2,766 682,191 2,766 712,977 30,786 684,957 30,786 715,743 Unrnstricted funds 2023 Rostrlcted funds 2023 Total 2023 At 31 March 2023,. Currenl asselsl(liabilities) 525,324 54,256 579,580 525,324 54,256 579.580 -26-
CALDERDALE CITIZENS ADVICE BUREAU (TRADING AS CITIZENS ADVICE CALDERDALE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 Operating lease ¢ommilmenls Lessoe Minimum lease paymenls under non-cancellable operating leases fall due as follows.. 2024 2023 Within one year Between two and five years 11.895 5.788 11,895 17,683 17,683 29,578 20 Related party transactlons There were no disclosable related party Iransaclions during the year {2023 none). -27-
Document Activity Report Documenl Sent Tue. 17 Dec 2024 10:43'.09 GMT Document Activity History Document history shows m031 recent activity first Date Actlvity Tue, 17 Dec 2024 12..08:29 GMT Heidl Wilson Approved the document Tue, 17 Dec 2024 10:44',47 GMT Document Sent You can verify that this Is a genuine Portal document by uploading it to the following Secure web page.. https:Ilbkplus.accountantspace.Go.uklmessagesNerifyDocument