Charity registration number 1065417 (England and Wales)
Company registration number 03434602
CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Chair Of Trustees
Vice Chair of Trustees
Secretary
Key Management
Charity number
Company number
Registered office
Independent examiner
Bankers
Andrew Peter Taylor
Frances Elizabeth Burns
Iman Al-Harithi
Sarah Elizabeth Harris
Lucy Mwangi
Donna Sidonio
Heidi Louise Waters
Maksymilian Stytsun
Heidi Louise Waters
Roger Moore OBE
Caroline Margaret Jones
Caroline Jones
Jo Haslam
Oli Burbage-Hall
1065417
03434602
37 Harrison Road
Halifax
West Yorkshire
HX1 2AF
V J Atkinson
BK Plus Limited
52 St Johns Lane
Halifax
West Yorkshire
HX1 2BW
HSBC
7 Commercial Street
Halifax
West Yorkshire
HX1 1HN
COIF Investment Management Ltd
80 Cheapside
London
EC2V 6DZ
(Appointed 11 December 2024)
(Appointed 1 December 2024)
(Appointed 13 June 2025)
(From 1/4/24)
(From 1/4/24)
- Chief Executive Officer
- Finance Manager
- Operations Manager

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
CONTENTS
Trustees' report
Page
1 - 9
Independent examiner's report
10
Statement of financial activities
11
Balance sheet
12
Statement of cash flows
13
Notes to the financial statements
14-24

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act
2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102)" (effective 1 January 2019).
Objectives and activities
The Charity's objects as in its Memorandum and Articles of Association, dated 15 September 2022, are stated as "to
promote any charitable purpose for the public benefit by the advancement of education, the protection and
preservation of health and the relief of poverty, sickness and distress in particular, but without limitation, for the
benefit of the community in Calderdale and surrounding areas."
The charity achieves these objectives: by the provision of free advice and information to the community of
›aiderdale; by the provision of local Citizens Advice offices, outreach services located in community buildings;
elephone advice line, email service, access to online information and specialist level advice in welfare benefits
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Citizens Advice Calderdale is assisted by the activities of volunteers, the value of which has not been quantified for
the purpose of these accounts.
Achievements and performance
Significant activities and achievements against objectives
Citizens Advice Calderdale has had another successful year in providing an advice and information service to the
people of Calderdale.
During the year, we have delivered our contracted services on behalf of our primary funder, Calderdale Council and
all other funders. We have continued to adapt our services and access channels and delivery modes to ensure that
the most vulnerable clients could get the help they needed. This included continued delivery of face-to-face
appointments via Marrison Road, St. Augustines' Centre, Halifax Opportunities Trust (Hanson Lane), two Yorkshire
Building Society branches (Brighouse and Halifax) and Holy Nativity Church.
in so doing we have helped 6225 people with 25,401 issues; where appropriate and needed we have worked with
key partners so that bespoke intervention packages were provided to clients.
A sample of our clients is
independently surveyed on a quarterly basis and for 2024/25, 92% of clients stated that they would recommend our
We were successful in our application to The National Lottery for additional funding to enhance our Welfare benefit
capability and this project began in January 2024.
We have also been appreciative of the additional funding support provided by Calderdale MBC, West Yorkshire
Mayor's fund and Community Foundation for Calderdale (Household Support), which allowed us to provide
additional help to our most vulnerable clients at critical points in their lives. (Access to supermarket shopping
vouchers).
We have continued to operate a hybrid model of working, which our staff team have appreciated.
- 1-

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
During the year we have:
• Delivered our contracted services, monitored our performance and reported to Calderdale Council and
other external funders as required
• Provided telephone advice, e-mail services and video platform opportunities for Calderdale resident
• Worked with national Citizens Advice in providing "Help to Claim" services via telephony, e-mail an
webchat channels
• Provided a Debt casework service for Calderdale residents and supported the national Debt webchat
service
• Provided a Benefit casework service for Calderdale residents
• Provided Energy Advice & Casework for Calderdale residents
• Made referrals to other advice and support providers as appropriate
Enhancements to Services
Towards the end of 2024, we introduced casework service appointments within Illingworth & Mixenden ward at the
Holy Nativity Church, funded by CMBC Anti-Poverty fund. This further extended the opportunity for clients to engage
in a face-to-face appointment, building on this provision which existed in Brighouse, Halifax, Park and Todmorden
We have continued to offer Energy advice and support by way of national Citizens Advice hosted CMAP project and
provided preventative advice via the national Citizens Advice Energy Outreach initiatives, within community spaces.
This area remains an important theme as energy bills form a substantial part of household expenditure.
Additional funding provided by Calderdale MBC through the Anti-Poverty funding stream allowed us to continue to
provide additional telephony hours to support the most vulnerable clients in Calderdale.
We were able to continue our face-to-face appointment services in Yorkshire Building Society premises at
Brighouse and Halifax each week.
Our telephone Advice Line continues to go from strength to strength and continues to be the most popular choice for
first contact by clients. This access channel ensures that clients are provided with a bespoke advice package to
deal with all presenting issues and are fast tracked to caseworker teams and other key partners for continuing
support.
More detailed information is provided in "Our Funding" which describes services and the key funders who made this
possible.
It is a great credit to our paid staff and volunteer members that when changes to our services are made, they
respond so professionally and provide a seamless transition for all our clients.
- 2-

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Our client needs.
During 2024/25, there was still a high demand for services provided by Citizens Advice Calderdale and our clients
continues to be anxious about the impact of the cost-of-living crisis. During 2024, we helped 3 times more clients in
relation to charitable support and localised welfare than we did in 2021. (Pre-cost-of-living crisis)
The top issues for support and advice were "welfare benefits" and "debt advice" and we continued to provide advice
& support in relation to Discrimination, Financial Capability, Housing, Legal and Relationships & Family issues.
Our Third Sector Partners
Partnership working continued to be strengthened during 2024/25, using earlier experiences and creating new links.
Key partners include Women's Centre, St Augustine's Centre, Halifax Opportunities Trust, Noah's Ark, Together
Housing and Newground Together to name but a few.
Our Team
We are fortunate that we have a strong team of professional, skilled and dedicated paid staff and volunteers who
enthusiastically meet our ongoing challenges.
During 2024/25, our volunteers assisted by closing cases, surveying clients, becoming involved in the national
Citizens Advice Carbon Monoxide pilot and via direct client support via completion of forms. We are extremely
grateful for the support they offered and continue to offer.
During the latter stages of 2023/24, we were advised that the MAS debt service would continue until March 2026.
This was gratefully received and provided certainty that local support would be available for even more Calderdale
residents, in managing problem debt as a result of the cost-of-living crisis.
It is greatly to their credit that the whole team has continued to provide a continuity of service to clients despite the
uncertainties presented and the Trustees are very grateful to them for the professionalism and resilience that they
have shown. Continuity of leadership is vital to any team, and the CEO (Caroline Jones), Business & Finance
Manager (Jo Haslam), Operations Manager (Oli Burbage-Hall), Senior Supervisor (Julie Fiddyment) and Business
Development Officer (Susan Thorpe) continue to provide this stability, and Caroline particularly gives us the creative
leadership which we need.
The Trustee board with chair Heidi Waters have remained supportive and resolute and have been ready to make
the difficult strategic decisions necessary to maintain our services.
- 3-

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
OUR FUNDING
Primary Funding
Just under half of our funding is provided by Calderdale Metropolitan Borough Council, via a five-year contract,
funding provides an essential foundation for our work, it cannot meet all the needs of Calderdale residents and for
Specifically Funded Projects
Money Advice Services (Debt Advice) Project
This project allows provision of face to face, video platform-based and telephony services for debt advice (including
budget management support) to those in need of help throughout Calderdale. This service is currently extended to
Help to Claim
This funding is provided to deliver advice and support in making an initial claim for Universal Credit. We work with
other local Citizens Advice and the national service to assist clients. Until 31st March 2022, we provided face to
face, telephony and web-chat delivery and from 1st April 2022, the model changed to digital only and was extended
to 31st December 2025.
Improving Lives (Henry Smith Charity)
This funding was provided to deliver a benefit casework service for vulnerable clients across Calderdale and
commenced in October 2022. The project delivers face to face appointments in community spaces and the funding
ends on 30th September 2026.
Anti-Poverty Project
was moved to Illingworth & Mixenden. This funding ends at March 2027.
Yorkshire Building Society
We were approached by national Citizens Advice regarding the prospect of being involved in a pilot to deliver face-
to-face appointments in 2 Yorkshire Building Society premises, Halifax, and Brighouse. The pilot was successful,
and we received continuation until 30 June 2025.
Carbon Monoxide pilot
During 2024/25 we continued deliver specific advice relating to the harms that can be caused by Carbon Monoxide
and offered access to monitors via a national CitA project, in partnership with Charis.
Closing the Gap
This National Lottery funded project, provides an opportunity to extend our much-needed casework support and
commenced on 2nd January 2024. It delivers face to face appointments for our most vulnerable clients.
Cost of Living Support
We were able to complement our advice offer with crisis support such as shopping vouchers (funded by CMBC,
CFFC and WY Mayor) and fuel vouchers (Fuel Bank Foundation), allowing them to cope with the ever-increasing
impact of rising inflation.
UKSPF-CMBC
This funding allowed us to deliver information session to Park residents in their local community hub and offer a
drop-in service for digital support.
-4-

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
RESEARCH AND CAMPAIGNS
A key aim of our work is to improve the policies and practices that 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 to generate evidence on which they can lobby government to effect change and adapt policies & practices.
During 2024/25 we continued to focus on the rapidly increasing cost of living, supporting the national Citizens
Advice campaign. With food and energy prices rising at unprecedented rates and inflation escalating, many
people's static incomes were becoming worth less. This was/is increasingly pushing people into a deficit budget
which is a pattern that we are seeing at both a local and national level.
Due to our long-standing expertise in energy advice provision, we remained focussed on our preventative work and
research in that area. As the energy market gives limited choice for switching, we focused on energy use reduction
benaviour change through attending local front line worker training, client fairs, and open days.
We also supported the Citizens Advice national response to the "Disability Green paper" writing to MPs and using
social media to promote this very important and potentially impacting issue.
Financial review
We invest a proportion of our current funds (usually a minimum of £50,000) in a high interest COIF Charities
Investment Fund.
The amount invested at 31 March 2025 was £178,000 (2024: £178,000).
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to between three and six month's expenditure. The trustees consider that reserves
at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's
current activities while consideration is given to ways in which additional funds may be raised. This level of reserves
has been maintained throughout the year.
The detailed summary of reserve commitments at 31 March 2025, are shown below:
2025
2024
Total Funds
772,291
715,743
Less : Restricted funds
Less : Funds to cover 3 months operating costs (*)
Less : Funds to cover redundancy costs
Less : Funds to cover dilapidations on leased property
Less: IT Equipment upgrade and Cyber Essentials
Less : Proposed salary uplift for 2025 - 2029
Less : Funds to relocate premises
Less : Service continuation 2025 - 2029
-30,786
-181,197 - 191,876
-95,282
-80000
-23,000
-23,000
-15,000
-15,000
-55286
-47,000
-100,150 - 100,150
-346,809
-212,334
Free Reserves
(*) Based on 2025/26 budget
-44,433
15,596
-5-

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Plans for future periods
Over the years Citizens Advice Calderdale has attained a pre-eminent position for providing free, independent,
confidential and impartial advice to everyone in relation to their rights and responsibilities. Our aim is to retain our
standing as the primary advice agency in Calderdale.
To do this we will aim to give people the knowledge and confidence they need to find their way forward, whoever
they are and whatever their problem.
We will continue to improve the policies and practices that affect people's lives and value diversity, promote equality
and challenge discrimination.
In line with
other charitable bodies and
members of the community and voluntary sector, we recognise that
significant changes lie ahead and we will have to continue to provide an effective, efficient and improving service t
our clients in the context of reduced funding opportunities. Advice demand is still growing as a result of welfare
reform, insecure employment, poverty, inadequate housing and tensions within local communities. This position
has been made significantly worse by the Covid-19 pandemic and cost of living crisis; it is widely reported that
inequality gaps have increased. As supportive measures start to be withdrawn and inflation rises, higher level of
problematic debt and increasing strains on relationships can be anticipated.
With a view to offsetting some of the risks associated with the anticipated demand and our ability to meet it, the
Trustee Board have agreed to deploy reserves at 31 March 2005 as follows:
• Proposed salary uplifts
• Funds to relocate premises
• Service continuation 2025-29
Our outreach services have traditionally made use of partner premises so that we are more accessible to clients in
terms of proximity and building design. We are also hoping to move into new premises in 2026, which will be in
Halifax town centre, maximising accessibility opportunities for our clients.
Our strategic objectives take account of these challenges and our priorities include:
• Ensure that the services offered are available to people who are suffering multiple disadvantage including
social isolation, digital exclusion, poverty-related and health related issues.
• Continuous development of the channels of access for clients using face to face, telephony and digital
means.
• Strengthening our role as Equality Champion in line with the Citizens Advice Equality, Diversity and
Inclusion goals.
• Reinforcing our role in representing clients and campaigning for change
• Securing the future of our services by ensuring that Citizens Advice Calderdale remains financially viable
with staffing, premises and equipment to meet the demands of our clients. This also includes governance
by Trustee Board, continued professionalism of staff and good IT infrastructure.
• Increase volunteer base including trustees to better reflect the local community.
• Ensure that Citizens Advice Calderdale remains competitive and provides value for money. This will involve
the attainment of increased funding and continuous development of staff skills and an understanding of the
difference we make to peoples' lives.
Structure, governance and management
The charity as a limited company is governed by its Memorandum and Articles of Association, dated 16 September
1997, and amended 19 January, 4 October 2012 and 15 September 2022.
- 6 -

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to
the date of signature of the financial statements were:
Roger Moore OBE
Andrew Peter Taylor
Frances Elizabeth Burns
Iman Al-Harithi
Sarah Elizabeth Harris
Lucy Mwangi
Donna Sidonio
Heidi Louise Waters
Maksymilian Stytsun
(Resigned 22 October 2025)
(Appointed 11 December 2024)
(Appointed 1 December 2024)
(Appointed 13 June 2025)
Recruitment and appointment of trustees
As set out in the Articles of Association the first Trustees shall be those persons notified to Companies House as the
first directors of the Charity. There shall be a minimum number of three Trustees and a maximum number of fifteen
The Charity wishes its Trustee Board to be representative of the local communities it serves, as well as containing
the range of skills necessary to provide leadership and good governance.
To that end the Charity advertises to fill any vacancies on the Board from time to time and Trustees are selected
through an open recruitment process.
Organisational structure
The charity is managed and overseen by our Trustee Board.
The charity re-branded itself and now operates under the trading name of Citizens Advice Calderdale.
Citizens Advice Calderdale is governed by the Trustee Board which is responsible for setting the strategic direction
of the organisation and the policies of the charity.
The Trustees carry the ultimate responsibility for the conduct of the organisation and for ensuring that it satisfies its
legal and contractual obligations. Full Trustee Board meetings are held six times each year. Day to day operation
of the organisation is delegated to the Chief Executive and her senior management team.
Induction and training of trustees
Ney trusts ar provided it an induri ondacio ontaitings armation our air or ease ran e
Chief Executive, covering:
• The role and obligations of trustees
• Governing documents
• The Charity's aims and objectives
• The membership requirements of Citizens Advice
• The Charity's financial position and income sources
• Future plans and objectives
Trustees are also invited to attend training and conferences run by Citizens Advice at regional and national levels.
-7-

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Key management remuneration policy
beyond the normal expectation" in terms of performance then their line manager may place a recommendation to
the trustee board for an additional payment.
Risk management
The Trustees have reviewed the major risks and implemented various procedures to manage those risks as follows:
Regular meetings, clear reporing and defined
policies in all aspects of the organisation's work serve to help
minimise exposure to risk.
Meetings and procedures include monthly reconciliation of income and expenditure accounts, regular meetings
between the Chief executive and the Finance Manager and detailed reports to the Trustee Board membership.
These reports contain written and verbal presentations and are submitted to full Trustee Board
Full and detailed quarterly monitoring reports on activities and expenditure are submitted and presented to our main
funder (Calderdale Council) and detailed reports are provided to other funders in line with the grant agreement
conditions.
The Trustees remain mindful of the need to deliver services in line with contractual and grant agreements, and we
endeavour to deliver 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 contract and those associated with
other grant agreements.
We also provide assistance to the Local Authority in terms of information, projects and liaison. Citizens Advice
Calderdale's relationship with the Local Authority continues to be managed on an ongoing basis with regular
and communications between the Chief Executive and appropriate departments. As such, the Chief
Executive is a member of a number of standing committees and groups which deliver output on behalf of the Local
Authority. These include the Anti-Poverty Steering Group, Affordable Warmth forum, Food Poverty forum, Digital
We aim to provide full support to the Local Authority on appropriate issues whilst maintaining our independence in
relation to client confidentiality, social action and influence.
We also provide assistance to the Local Authority in terms of information, projects and liaison. Citizens Advice
Calderdale's relationship with the Local Authority continues to be managed on an ongoing basis with regular
meetings and communications between the Chief Executive and appropriate departments. As such, the Chief
Executive is a member of a number of standing committees and groups which deliver output on behalf of the Local
Authority. These include the Anti-Poverty Steering Group, Equalities Forum, Inclusive Economy Partnership and
Calderdale Hate Crime Partnership (The Chief Executive is the chair of this group).
We aim to provide full support to the Local Authority on appropriate issues whilst maintaining our independence in
relation to client confidentiality, social action and influence.
- 8-

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Quality Management
The quality
of the governance systems that underpin the advice provided by Citizens Advice Calderdale is
maintained through an accreditation programme provided by Cita. We obtained the highest level of accreditation in
the most recent audit.
The main ongoing risks that are faced by Citizens Advice Calderdale are as follows:
Demand for Advice
Demand for our assistance continues to be a significant driver of our risk analysis. The numbers of enquiries
hrough traditional routes remain fairly constant but we recognise that there is an ongoing and increasing deman
We continue to investigate alternative ways of providing access to advic
including use of digital technology and working with other local Citizens Advice offices. By developing such options
we are able to use our limited resources to provide advice to the most vulnerable or those with more complicated
The uncertain economic climate and continuing public sector pressures pose significant risks to Citizens Advice
Calderdale. The Local Authority advice and information services funding for the 2017/20 was significantly reduced
rom other sources as part of our current and longer-term planning.
budgeting and to work as efficiently as possible. The result of economic uncertainty will present some, as yet
unknown risks to potential funding in the future.
Data protection and Statement of Controls
We continue to hold a significant amount of confidential information relating to our clients and the activities we carry
out on their behalf. We monitor for compliance with legal requirements, and all paid staff, volunteers and trustees
take part in information Assurance training on an annual basis. New or increased risks are assessed as and when
they are identified and appropriate actions are taken to mitigate them. This includes policies to ensure the health
and safety of our team and clients. We have Cyber Essentials accreditation and are now working towards Cyber
Essentials Plus.
The local Citizens Advice trustee board oversee the information security of all personal information of our clients,
The local Citizens Advice hold joint responsibility for client
data that is held in our case management system, with the national Citizens Advice Service. An information
assurance management team exists to ensure the confidentiality, integrity and availability of all personal and
sensitive data is maintained to a level which is compliant with the requirements the General Data Protection
Regulation and Data Protection Act 2018.
Relationship with wider network
Citizens Advice Calderdale is a member of Citizens Advice, the operating name of the National Association of
Citizens Advice Offices, which provides a framework for standards of advice and casework management as well as
monitoring progress against these standards.
Citizens Advice Calderdale adheres to the principles of the national network.
The trustees' report was approved by the Board of Trustees.
au waters
Heidi Louise Waters
Trustee
Date: ....
Hoth December 2025
-9-

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CALDERDALE CITIZENS ADVICE BUREAU
I report to the trustees on my examination of the financial statements of Calderdale Citizens Advice Bureau (the
charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Chang mand salome and lie an is rime anise read enging i my mam ain
I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Since the charity's gross income exceeded £250,000, the independent examiner must be a member of a body listed
in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because | am a
member of Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect:
1 accounting records were not kept in respect of the charity as required by section 386 of the Companies Act
2006.
2
3
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act
2006 other than any requirement that the financial statements give a true and fair view, which is not a matter
considered as part of an independent examination; or
4
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
V J Atkinson
BK Plus Limited
52 St Johns Lane
Halifax
West Yorkshire
1X1 2BW
Date: 18 December 2025
Ble pius Limited
- 10 -

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
funds
funds
2025
2025
Notes
Income from:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net income/(expenditure)
Transfers between
funds
Net movement in
funds
8
Reconciliation of funds:
Fund balances at 1 April 2024
Fund balances at 31 March
2025
1,260
295,435
8,518
305,213
153,025
153,025
152,188
(64,854)
87,334
684,957
772,291
441,386
15,411
456,797
552,437
552,437
(95,640)
64,854
(30,786)
30,786
-
Total Unrestricted Restricted
2025
funds
funds
2024
€
2024
€
442,646
310,846
8,518
762,010
705,462
705,462
56,548
56,548
715,743
772,291
2,095
297,030
8,662
307,787
149,903
149,903
157,884
1,749
159,633
525,324
684,957
421,058
24,413
-
445,471
467,192
467,192
(21,721)
(1,749)
(23,470)
54,256
30,786
Total
2024
€
423,153
321,443
8,662
753,258
617,095
617,095
136,163
136,163
579,580
715,743
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
- 11 -

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
BALANCE SHEET
AS AT 31 MARCH 2025
2025
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
Creditors: amounts falling due within
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
Unrestricted funds
Notes
12
13
€
6,270
2024
E
2,766
14
1,666
835,755
837,421
(71,400)
1,788
716,755
718,543
(5,566)
766,021
772,291
712,977
715,743
17
18
7722291
772,2917
30,786
684,957
715,743
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2025.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the trustees on. lo l12/25.
on worers
Heidi Louise Waters
Trustee
Company registration number 03434602 (England and Wales)
- 12-

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
Notes
€
116,603
2024
€
130,134
Cash flows from operating activities
Cash generated from operations
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from investing
activities
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
(6,122)
8,518
(3,852)
8,662
2,396
118,999
716,755
835,755
4,810
-
134,944
581,811
716,755
- 13-

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
Charity information
Calderdale Citizens Advice Bureau is a private company limited by guarantee incorporated in England and
Wales. The registered office is 37 Harrison Road, Halifax, West Yorkshire, HX1 2AF
1.1
Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, the
ractice applicable to charities preparing their accounts in accordance with the Financial Reporting Standar
applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined b
FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2
Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3
Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
- 14-

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
1.5
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to
third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount o
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Plant and equipment
Computers
Straight line over 3 years
100% on cost and Straight line over 4 years
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
The charity has a capitalisation policy to capitalise fixed assets costing over £1,000, based on the full project
cost.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
oss, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9
Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12
'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
-15-

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
Basic financial assets
Basic financial
assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unles
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially al
transaction price and subsequently measured at amortised cost using the effective interest method
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
- 16-

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donations and legacies
Unrestricted Restricted
funds
funds
2025
2025
Donations and gifts
Grants
1,260
1,260
441,386
441,386
Grants receivable for core activities
Calderdale Community
Foundation
Calderdale Community
Services
Calderdale MBC -
Financial Inclusion
Calderdale MBC - UKSPF
CiTA
The Henry Smith Charity
The National Lottery
...
11,368
17,743
10,309
277,004
60,000
64,962
441,386
Total Unrestricted
Restricted
funds
funds
2025
2024
2024
1,260
441,386
442,646
11,368
17,743
10,309
277,004
60,000
64,962
441,386
2,095
2,095
421,058
421,058
6,075
24,474
11,669
275,706
60,000
43,135
421,058
4
Income from charitable activities
Unrestricted Restricted
funds
funds
2025
2025
Charitable Activities
Income from charitable
activities
Services provided under
contract
Other income
295,435
:
295,435
-
15,411
-
15,411
Total Unrestricted Restricted
funds
funds
2024
2024
€
295,435
15,411
-
310,846
297,000
297,030
-
24,413
-
24,413
- 17 -
Total
2024
€
2,095
421,058
423,153
6,075
24,474
11,669
275,706
60,000
43,135
421,058
Total
2024
297,000
24,413
30
321,443

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
5
Income from investments
Unrestricted Unrestricted
funds
2025
funds
2024
€
8,518
8,662
6
Interest receivable
Expenditure on charitable activities
Direct costs
Staff costs
Depreciation and impairment
Rent, rates and service charge costs
Repairs and maintenance
Computer repairs and maintenance
Light and heat
Telephone
Insurance
Service marketing and promotion
Office costs
Motor and travel
Training and conferences
Citizens Advice affiliation
Disbursement
Finance costs
Share of support and governance costs (see note 7)
Support
Governance
Analysis by fund
Unrestricted funds
Restricted funds
Charitable
Activities
2025
€
541,578
2,355
14,180
10,370
16,541
7,983
8,512
3,976
1,271
4,396
4,773
1,426
7,528
94
624,983
76,544
3,935
705,462
153,025
552,437
705,462
Charitable
Activities
2024
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
552,713
58,674
5,708
617,095
149,903
467,192
617,095
- 18-

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
7
Support costs allocated to activities
Governance
Governance costs comprise:
Staff costs
Depreciation
Accountancy
Legal and professional
Share of office costs
8
Charitable
Activities
2025
76,544
2025
€
58,823
262
3,276
7,228
6,955
76,544
2025
Total
2024
64,382
2024
€
52,117
6,402
155
5,708
64,382
2024
E
9
10
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
3,275
2,617
3,120
1,086
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the
charity during the year.
Employees
The average monthly number of employees during the year was:
Direct charitable
Governance
Total
2025
Number
20
2
22
2024
Number
20
2
22
-19 -

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs
2025
525,948
45,029
29,424
600,401
(Continued)
2024
€
453,817
36,824
24,864
515,505
Staff numbers expressed as a head count at the year end are 23.
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The key management personnel of the charity have been identified as the Chief Executive and the Senior
Management team. The aggregate employment benefits, including employers national insurance and pension
contributions, for these key management personnel for the year was £117,551 (2024: £103,335)
11
Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
12
Tangible fixed assets
Plant and
Computers
equipment
Total
€
Cost
At 1 April 2024
Additions
46,307
At 31 March 2025
46,307
50,390
6,122
56,512
96,697
6,122
102,819
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
At 31 March 2025
45,322
493
45,815
48,610
2,124
50,734
93,932
2,617
96,549
Carrying amount
At 31 March 2025
492
At 31 March 2024
985
5,778
1,781
6,270
2,766
-20-

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Debtors
Amounts falling due within one year:
Prepayments and accrued income
14 Creditors: amounts falling due within one year
2025
€
1,666
2024
1,788
Other taxation and social security
Deferred income
Trade creditors
Other creditors
Accruals
Notes
15
2025
E
43
66,010
1,208
861
3,278
71,400
:
861
4,705
5,566
15 Deferred income
2025
66,010
2024
€
-
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2024
Resources deferred in the year
Deferred income at 31 March 2025
2025
66,010
2024
-
66,010
66,010
16
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
2025
€
29,424
2024
24,864
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
- 21 -

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
CFFC - EHW
CFFC - Household Support
CMAP
CMBC - Anti Poverty
CMBC - Financial Inclusion
CMBC - UKSPF
Henry Smith
HTC
MaPS Mainstream
TNL - Closing The Gap
YBS Referral Service
Previous year:
CFFC - EHW
CFFC - Household Support
CFFC - Practical Warmth Help
CitA - COL
Cita - Debt Modernisation
Clients Grant
CMAP
CMBC - Anti Poverty
CMBC - Financial Inclusion
CMBC - UKSPF
EAP
EOP
Henry Smith
HTC
MaPS Mainstream
TNL - Closing The Gap
YBS Referral Service
At 1 April
2024
(690)
(14,710)
662
536
21,031
5,896
30,786
At 1 April
2023
12,500
1,949
15,000
2,460
8,455
13,892
-
-
:
:
54,256
Incoming
resources
€
6,000
5,368
16,875
17,743
10,309
60,000
148,409
111,720
64,962
15,411
456,797
Incoming
resources
6,075
29,081
24,474
11,669
1,969
1,960
60,000
132,119
110,577
43,135
24,412
445,471
Resources
expended
€
(4,073)
(5,464)
(23,069)
(26,777)
(23,559)
(72,352)
(154,905)
(119,780)
(103,256)
(19,202)
(552,437)
Resources
expended
(12,513)
(5,830)
(1,770)
(15,363)
(792)
(135)
(19,475)
(25,909)
(14,582)
(6,428)
(85)
(74,710)
(138,939)
(110,041)
(22,104)
(18,516)
(467,192)
Transfers At 31 March
2025
€
(1,927)
96
:
(11,867)
9,034
690
13,250
27,062
:
5,834
-
7,524
17,263
(2,105)
-
-
64,854
-
Transfers At 31 March
2024
€
13
(245)
(179)
363
792
(2,325)
1,435
(5,241)
(1,969)
(1,875)
7,482
(1,749)
(690)
:
(14,710)
662
536
21,031
5,896
30,786
- 22-

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Unrestricted funds
General funds
Previous year:
General funds
19 Analysis of net assets between funds
At 1 April
2024
€
684,957
At 1 April
2023
525,324
Incoming
resources
€
305,213
Incoming
resources
307,787
Resources
expended
€
(153,025)
Resources
expended
(149,903)
At 31 March 2025:
Tangible assets
Current assets/(liabilities)
At 31 March 2024:
Tangible assets
Current assets/(liabilities)
Unrestricted
funds
2025
6,270
766,021
772,291
Unrestricted
funds
2024
2,766
682,191
684,957
- 23 -
Transfers At 31 March
2025
€
(64,854)
772,291
Transfers
At 31 March
2024
€
1,749
684,957
Restricted
funds
2025
€
:
-
Restricted
funds
2024
€
30,786
30,786
Total
2025
E
6,270
766,021
772,291
Total
2024
2,766
712,977
715,743

CALDERDALE CITIZENS ADVICE BUREAU
(TRADING AS CITIZENS ADVICE CALDERDALE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20
Operating lease commitments
Lessee
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
Between two and five years
2025
€
6,845
2,485
9,330
21
Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
-24-
2024
11,895
5,788
17.00