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
Fran￿S 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
Se￿ICe5 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 enhan￿MentS 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 Di5￿Unt 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 be￿een 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 . Se￿iCe 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 ne￿Ork.
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 be￿een
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 be￿een 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 Iochjs￿rn
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•$trlctod lund8
ThÉ t6Jlrlcl•d fvnds ol Ihe ch4rhy compr*e lh• unoxpend•d tsI￿n￿ ol don•1￿n5 #r￿ granlu hjhl on trnil iubled to sp•¢Tr condrtlDn% by 4on¢r6 a5 to how thèy rnay
be uged.
In¢omlAU R•iouTCeS
r•Joure••
•xp•nd•d
Tran•f•rs Al )1 March
2D24
202J
CFFC. £HW
¢FFC - Household Support
CFFC. Pfacllcal Warmlh H•lp
Cth.COL
Cha- Debt Mod•inis*ll¢n
CliJni$ 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-

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