Company Registration Number: 03954988
Charity Registration Number: 1080581
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.he
Citizens Advice Copeland
Financial Statements
For the Year Ending
31 March 2025
Ne
no
es
JANE ASCROFT ACCOUNTANCY LIMITED
Chartered accountants
Enterprise House
Harmire Enterprise Park
Barnard Castle
County Durham
DL12 8XP

Citizens Advice Copeland
Trustee5' Annual Report (Incorporating the Dlrectorfs Report) (continued)
Year Ended 31 March 2025
Achievements and Performance
This year Citizens Advice Copeland has continued to work to meet the needs of people living and
working throughout Copeland. Our free, independent. confidential service rernains in demand with
more of our clients requiring longer term support with rnore complex issues.
Our key stats for the period are-
1,757 clients supported
14.920 issues dealt with
Our income gains for this period total {confimed and expected):
£3.6 million income gain
£2.1 debts written off
In addition to this-
Helped 495 clients with 2963 debt issues
Helped 1,244 clients with 6.710 benefit issues
Helped 302 clients with 1058 utilities and communication issues
Helped 204 clients with 621 housing issues
Helped 123 clients with 286 family and relationship issues
Top benefit enquiry was Personal Independence Payments with 457 issues Top debt enquiry was
council tax arrears with 362 issues
75 /0 of clients seen presented with a disability or long tenn healih condition 62Yo of contacts were
over the phone and 24 % via email
This year we have delivered projects for the following funders:_
Cumberland Council
Copeland Community Fund
Citizens Advice Energy Advice Programme
Time to Change West Cumbria
Cavendish Nuclear
Northem Gas Networks
Money and Pensions Service
Sellafield Ltd
Macmillan Cancer Support
The National Lottery Community Fund
Phoenix Enterprise Centre
Phyllis Harney Trust
Transforming West Cumbria
UKSPF
NHS North East and North Cumbria ICB - Waiting Well Project
Cumbria Community Foundation
All these projects have allowed us to meet the needs of some of our most vulnerable residents. We
have continued to develop the provision of financial wellbeing support via our website which covers a
range of topics such as how to plan a sustainable budget, saving and planning for the future and how
to manage a change in income. Working in partnership with Citizens Advice Allerdale we have also
delivered workshops to schools promoting the benefits of. and helping students to, plan and save for
their future.
We continue to have strong partnerships with a range of organisations including Cumberland Council.
Time To Change West Cumbria. Phoenix Enterprise Centre and Whitehaven, Egremont and District

Citizens Advice Copeland
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year Ended 31 March 2025
Credil Union to provide services and support for those who continue to be affected by high living
costs.
We met the performance requirements of our funders (a requirement in order to receive the funding).
We were successful with sufficient bids to provide seNices meeting our aims and values to almost
cover our costs therefore achieving our funding objectives.
Financial Review
The charity showed a deficit for the year of £3.388 {2024: -£41.130).
At 31 March 2025 general reserves totalled £128,298 and there was a further £74,183 in designated
funds. Restricted funds totalled £1.987.
5.50/0 of income is 'core funding, from Cumberland Council to deliver advice services throughout the
Copeland Area. This is agreed via an annual Service Level Agreement.
We deliver a county-wide welfare benefit contract (through Citizens Advice Cumbria) for Macmillan
Cancer Support. Our remaining funding supports us lo deliver energy, financial wellbeing, benefit and
debt advice projects. We are increasingly working in partnership with other organisations (eg
Whitehaven and Egremont District Credit Union and Citizens Advice Allerdale} for delivering these
projects. Fundraising is typically less than 1 % of the total income received.
Reserves Policy
Our income is dominated by competitive contracts providing restricted funds which create minimal
opportunity for building reserves. Our financial position is precarious due to Ihe uncertainty both of
receiving and the short term nature of these contracts. To achieve the aims of our charity we must
seek to preserve our solvency requiring reserved funds to manage credible risks. The current view of
the amount our charity needs to hold in reserve is £118,000 (-8 weeks trading costs) but that is an an
aspirational target.
Our ability to increase the level of reserve is constrained not only by the difficult financial climate but
also because most of our income is restricted to specific projects and so we are not at liberty to divert
it to other uses such as reserves.
Going Concern
While we are confident that we remain a going concern in that our funders continue to value our
service. changes to their financial stability could affect that confidence. The short term nature of most
of our funding is a vulnerability which we have limited scope to influence.
Investment Policy
We have insufficient funds to make social investments and therefore have no associated policy.

Citizens Advice Copeland
Trustees. Annual Report (Incorporating the Dlrector's Report) (¢ontlnuedJ
Year Ended 31 March 2025
Plans for Future Periods
The key objectives for 2025126 are the development of our seNice to not only meet the needs of our
communities but also ensure that through partnership working and funding we remain a leading West
Cumbrian charity supporting some of our most vulnerable clients through crisis.
To do this we will focus on the following four areas:
Partnerships
We will develop relationships with the LCAS under Cumberland council control lo maximise benefit for
all. We will enhance our advice by working alongside key service providers whose organisations
complement our service. We will look for new opportunities to promote our organisation and the
services we provide in order to increase our reach across Copeland.
Advice
Deliver our service to ensure access to anyone who needs it, ensuring it advances equity, diversity,
and inclusion.
Sustainability
We will ensure that we secure our future as a service through a more collaborative, proactive and
competitive approach to fundraising and funding whilst keeping true to our principles.
People
To altract and retain high-quality staff and volunteers (incl trustees) to help us be an effective and
inclusive employer.
We continue to build strong relationships with local agencies and support groups working with them to
meet the needs of our community. Joint working with other local Citizens Advice offices in Cumbria
continues and we continue to play an active role in this.

Citizens Advice Copeland
Trustees, Annual Report {Incorporating the Director's Report) {continuedJ
Year Ended 31 March 2025
structure Governance and Mana
ement
Governing Document
The company was established under Memorandum of Association which established the objecls and
powers of the charitable company governed under its Articles of Association. Subsequently we
adopted the National Citizens Advice model Articles of Association (which incorporate the relevant
parts of the memorandum) to implement the requirements of the Companies Act 2006 and
subsequently to adopt the revised National Citizens Advice model based on the Charities Commission
model of best practice and agreed with them. We also altered our name to align to National Citizens
Advice branding removing the term 'Bureau' so changing from 'Copeland Citizens Advice Bureau, to
'Citizens Advice Copeland, on 15 January 2019, also approved by both bodies.
The organisation is a charitable company limited by guarantee. incorporated in 03 March 2000 and
registered as a charity on 05 May 2000. In the event of the company being wound up members are
required to conlribute an amount not exceeding £1.
Recruitment and Appolntment of Trustees
The directors of the company are also charity trustees for the purposes of the Charity Law and under
the Company's Articles are known as members of the Company. Under the requirements of the
Articles of Association in every subsequent year one-third of the members or, if their number is not
three or a multiple of three. then the number nearest one-third, shall retire from office.
The members of the Board to retire in every year shall be those who have been longest in office since
their last election, but as between persons who become members of the Company on the same day
those to retire shall (unless they otherwise agree amongst themselves) be determined by lot.
Trustee Induction and Training
Trustees are given induction training by attending an initial meeting where the aims and objectives of
the charity are clarified and explained. Packs explaining the roles, duties and responsibilities of
Trustees are provided. All new trustees receive the Charity Commissions guide 'The Essential
Trustee,. Trustees attend further appropriate training courses organised by Citizens Advice nationally.
Organisational Structur8
The charity has a Management Board of up to fifteen members with a minimum of three. who meet
regularly and are responsible for the strategic direction and policy of the charity. At present, the Board
has eight members from a variety of professional backgrounds relevant to the work of the charity.
The Managemenl Board has appointed a Finance and Risk Group which comprises of a
representative from the Management Board, the Finance Officer and Chief Officer. They meet on a
quarterly basis to discuss issues relating to funding, review finance reports, discuss our budget and
ensure that accounts reports are presented to the Board on a quarterly basis for their approval.
The Chief Officer has responsibility for securing all funding and the day to day operational
management of the organisation ensuring that the team continues to develop their skills and working
practices in line with best practice.

Citizens Advice Copeland
Trustees. Annual Report (Incorporating the Director's Report) (¢ontlnued)
Year Ended 31 March 2025
Risk Management
The Board of Management reviews the major risks to the charity on an ongoing basis. Where
appropriate, systems or procedures have been established to mitigate the risks the charity faces.
Internal control risks are minimised by the implementation of procedures for authorisation of all
transactions and projects. Procedures are in place to ensure compliance with health and safety of
staff. volunteers and visitors to the bureau.
We have adopted an information risk assurance policy and have developed our arrangements to meet
the requirements of the Data Protection Act legislation implemented in 2018.
Related Partles
The charity co-operates with the National Association of Citizens Advice in the pursuit of its charitable
objectives. The charity is a member of Citizens Advice Cumbria and deliver project work as a
sub-contractor on county wide contracts secured by CAC (Macmillan project)- The Chief Officer
attends meetings of other voluntary organisations in the area to promote cohesive service delivery, to
identify any gaps in the provision of services. particularly for'hard to reach, and vulnerable groups and
to seek out opportunities for collaborative delivery.
Key management personnel remuneration
The trustees consider the Board of Trustees and the chief executive as comprising the key
management personnel of the charity in charge of directing and controlling the charity and running and
operating the charity on a day to day basis. All trustees give of their time freely and no trustee
remuneration was paid in the year. Details of trtjstee expenses and related party transactions are
disclosed in note 15 to the accounts.
The pay of the charity's chief executive is reviewed annually and assessed in accordance with
average earnings. The remuneration is also bench-marked with charities of a similar size and activity
to ensure that the remuneration set is fair and not out of line with that generally paid for similar roles.
Reference and Administrative Detalls
Registered charlty name
Citizens Advice Copeland
Charity reglstration number
Company registration number 03954988
Princlpal office and reglstered Phoenix House
office
3-5 Jacktrees Road
Cleator Moor
Cumbria
CA25 58D
1080581

Citizens Advice Copeland
Trustees. Annual Report (Incorporating the Dlrector's Report) (Continued)
Year Ended 31 March 2025
The Trustees
Mr G P Smith
Mrs J L Donaldson
Mr D J Wallace (Chair)
Mr C Brown
Ms S Graham
Ms G Elliott
Mr K Peel
Ms A-M Melvin
Mr M Scholfield
(Resigned 27 November 2024)
(Resigned 18 September 2024)
(Appointed 6 August 2024}
(Appointed 31 October 2024)
Company Secretary
Mrs J L Donaldson
Independent Examiner
Jane Ascroft FCA MA (Cantab)
Enterprise House
Harmire Enterprise Park
Barnard Castle
County Durham
DL12 8XP
Small Company Provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report was approved on
trustees by:
a .KJoV.Qtnl*(.1Snd signed on behalf of the board of
COAIG 6Qow
Trustee

Citizens Advice Copeland
Independent Examinerfs Report to the Trustees of Citizens Advice Copeland
Year Ended 31 March 2025
I report to the trustees on my examination of the financial statements of Citizens Advice Copeland ('the
charity,) for the year ended 31 March 2025.
Responsibilities and Basls of Report
As the trustees of the company (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 20061'the 2006 AGt').
Having satisfied myself that the accounts of the company are not 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 charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In
carrying out my examination I have followed the Directions given by Ihe Charity Commission under
section 145(5){b) of the 2011 Act.
Independent Examinerfs Statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body
listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination
because l am a member of the Institute of Chartered Accountants in England and Wales {ICAEW).
which is one of the listed bodies.
I have completed my examination. I confirm that no matters have corne to my attention in connection
with the examination giving me cause to believe-
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act., or
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 2006 Act other than any requirement that the accounts give a 'true and fair, view which
is not a matter considered as part of an independent examination., or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Praclice for accounting and reporting by
charities applicable to charities preparing their accounts 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
accounts to be reached.
Jane Ascroft FCA MA (Cantab)
Independent Examiner
Enterprise House
Harmire Enterprise Park
Barnard Castle
County Durham
DL12 8XP

Citizens Advice Copeland
Statement of Financial Activities
(including income and expendlture account)
Year Ended 31 March 2025
2025
Restricted
funds Total funds
2024
Unrestricted
funds
Total funds
Note
Income and endowments
Donations and legacies
Charitable activities
Investment income
Other income
4,276
82,390
2,624
2,397
4,276
724.479
2.624
2.397
2,241
690.603
2,579
643
642,089
Total income
91,687
642,089
733,776
696,066
Expenditure
Expenditure on charitable activities
Total expenditure
9,10
94,367
642,797
737,164
728,476
94,367
642,797
737,164
728,476
Net expenditure
(2,680)
(708)
(3.388)
(32,410)
Transfers belween funds
91
{91)
Other recognised gains and losses
Revaluation loss
(8,720)
(41.130)
Net movement In funds
(2,589)
(799)
(3,388)
Reconciliation of funds
Total funds brought forward
Total funds carrled forward
205,070
2,786
207,856
248,986
202.481
1,987
204,468
207,856
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 12 to 27 fonn part of these financial statements.

Citizens Advice Copeland
Statement of Financial Position
31 March 2025
2025
2024
Note
Fixed Assets
Tangible fixed assets
16
75,343
75,934
Current Assets
Debtors
Cash at bank and in hand
17
51,857
151,121
75,730
154,358
202,978
230,088
Creditors: amounts falling due within one year
Net Current Assets
18
73,853
98,166
129,125
131,922
Total Assets Less Current Liablllties
204,468
207.856
Net Assets
204,468
207,856
Funds of the Charity
Restricted funds
Unrestricted funds
1,987
202,481
2,786
205,070
Total charlty funds
21
204,468
207,856
For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 reSating to small companies.
Directors, responsibilities..
The members have not required the company to obtain an audit of its financial statements for the
year in queslion in accordance with section 476.,
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on
Iqm Njou.eM￿..kn., and are signed on behalf of the board by:
CQAI(3 6QaWIKJ
Trustee
The notes on pages 12 to 27 form part of these flnancial statements.
10

Citizens Advice Copeland
Statement of Cash Flows
Year Ended 31 March 2025
2025
2024
Cash Flows from Operating Activities
Net expenditure
(3,388)
(32,410)
Adjustments for..
Depreciation of tangible fixed assets
Other interest receivable and similar income
Accrued expensesl(income)
5,091
(2,624)
25,077
3,591
(2,579)
(48,523)
Changes in..
Trade and other debtors
Trade and other creditors
{4.222)
(21,295)
(1,361)
52,174
(19,935)
{47,682)
Cash generated from operations
Interest received
2,624
2,579
Net cash froml(used in) operating activities
1,263
(45,103)
Cash Flows from Investing Activities
Purchase of tsngible assets
Net cash used in investing activities
(4,500)
(4,500)
(4,525)
(4,525)
Net Decrease In Cash and Cash Equivalents
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Year
{3.237)
154,358
(49,628)
203,986
151,121
154.358
The notes on pages 12 to 27 form part of these flnancial statements.
11

Citizens Advice Copeland
Notes to the Financial Statements
Year Ended 31 March 2025
General Information
The charity is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charily in England and Wales. The address of the
registered office is Phoenix House, 3-5 Jacktrees Road, Cleator Moor, Cumbria, CA25 5BD.
Statement of Compliance
These financial statements have been prepared in compliance with FRS 102, The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities
SORP {FRS 1021) and the Companies Act 2006.
Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling. which is the functional currency of the entity.
Going Concern
While we are confident that we remain a going concern in that our funders continue lo value our
service, changes to their financial stability given the uncertain political and economic
environment could affect that confidence.
Judgements and Key Sources of Estimatlon Uncertalnty
The preparation of the financial statements requires management to make judgements.
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances. The trustees
consider that there are no significant estimates or judgements affecting these financial
statements.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or
endowment funds.
12

Citizens Advice Copeland
Notes to the Financial Statements (¢ontinuedJ
Year Ended 31 March 2025
Accounting Pollcles (continugdj
Income
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity,. it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied lo particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cosl to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of
financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
Operatlng Leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The
aggregate benefit of lease incentives is recognised as a reduction to expense over the lease
term, on a straight-line basis.
13

Citizens Advice Copeland
Notes to the Financial Statements {¢ontlnuedJ
Year Ended 31 March 2025
Accounting Policies (contlnuod)
Tangible Assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless il reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses.
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciatlon
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows..
Freehold property
Fixtures and fittings
Straight line over 50 years
Straight line over 3 5 years
Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicalors exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal al each reporting date.
Financial Instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value.
Defined Contribution Plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
14

Citizens Advice Copeland
Notes to the Flnanclal Statements (contlnued)
Year Ended 31 March 2025
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount
offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Accrued income and tax recoverable is included al the best estimate of the amounts receivable
at the balance sheet date.
Cash at Bank and in Hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a
short maturity of three months or less from the date of acquisition or opening of the deposit or
similar account.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event
that will probably result in the transfer of funds to a third party and the amount due to settle the
obligation can be measured or estimated reliably. Creditors are normally recognised at their
settlement amount after allowing for any trade discounts due.
Taxatlon
The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance
Act 2010 and Iherefore it meets the definition of a charitable company for UK corporation tax
purposes. Accordingly, the company is potentially exempt from taxation in respect of income or
capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act
2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such
income or gains are applied exclusively to charitable purposes.
Limited by Guarantee
The company is limited by guarantee. At 31st March 2025 there were 7 members each of whom
had undertaken to contribute an amount not exceeding £1 in the event of a winding up.
Donations and Legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donatlons
Donations
1,276
1,276
2,241
2,241
Grants
Cavendish Nuclear
3,000
3,000
4,276
4,278
2.241
2.241
15

Citizens Advice Copeland
Notes to the Flnancial Statements (contlnugd)
Year Ended 31 March 2025
Charitable Activities
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Macmillan
MaPS DAP
CC Money Advice
Time To Change West Cumbria
Cumberland Council
National Citizens Advice
Allerdale Citizens Advice
Phoenix Enterprise Centre
Phyllis Harney Trust
Groundwork North East & Cumbria
UKSPF
Cumbria Community Foundation
Copeland Community Foundation
Other grants
67,525
90,131
57,060
67,525
90,131
57,060
9,210
68,418
30,077
52,500
7,656
25,000
4,449
16,667
125,342
164,484
5,960
9,210
42,500
21
5,000
25,918
30,056
47,500
7,656
25,000
4,449
16,667
125,342
164,484
5,301
659
82.390
642,089
724,479
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Macmillan
MaPS DAP
CC Money Advice
Cumberland Council
National Citizens Advice
Phoenix Enterprise Centre
Phyllis Harney Trust
Groundwork North East & Cumbria
Sellafield
Cumbria Community Foundation
Copeland Community Foundation
Other grants
51,370
107,815
57,060
33,933
46,798
7,656
51,370
107,815
57,060
65,933
46,798
7,656
25,000
501
5,000
139,316
183,688
466
32.000
25,000
501
5,000
139,316
183,688
466
62.000
628,603
690,603
Investment Income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Bank interest receivable
2,624
2,624
2,579
2,579
16

Citizens Advice Copeland
Notes to the Financial Statements (continuod)
Year Ended 31 March 2025
Other Income
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Fundraising income
Other income
2,357
40
2.357
40
2,397
2,397
Unreslricted
Funds
Restricted Total Funds
Funds
2024
Fundraising income
Other income
450
192
450
193
642
643
Expenditure on Charitable Activities by Fund Type
Unrestricled
Funds
Restricted Total Funds
Funds
2025
Direct charitable costs
Support costs
73,151
21,216
523,728
119.069
596,879
140,285
94,367
642,797
737,164
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Direct charitable costs
Support costs
44.769
26.504
558,798
98,405
603,567
124,909
71,273
657,203
728,476
10. Expenditure on Charltable Activities by Actlvity Type
Activities
undertaken
directly Support costs
Total funds
2025
Total fund
2024
Direct charitable costs
Governance costs
596,879
139,085
1,200
735,964
1,200
727.276
1,200
596.879
140,285
737,164
728,476
11. Net Expenditure
Net expenditure is stated after chargingl(crediting):
2025
2024
Depreciation of tangible fixed assets
5.091
3.591
17

Citizens Advice Copeland
Notes to the Flnancial Statements {¢ontlnued)
Year Ended 31 March 2025
12. Independent Examinatlon Fees
2025
2024
Fees payable to the independent examiner for-
Independent examination of the financial statements
1,200
1.200
13. Staff Costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2025
2024
Wages and salaries
Social security costs
Employer contributions to pension plans
499,864
40,302
20,543
467,972
43,969
20,882
560,709
532,823
The average head count of employees during the year was 16 {2024: 17}. The average number
of full-time equivalent employees during the year is analysed as follows:
2025
2024
Project staff
SupeNisory staff
Administrative staff
other staff
16
17
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
Key Managemant Personnel
Key management personnel include all persons that have authority and responsibility for
planning, directing and controlling the activities of the charity. The total compensation paid to key
management personnel for services provided to the charity was £54.028 {2024..£52,413).
14. Trustee Remuneration and Expenses
Trustees have received neither remuneration nor expenses during the current and previous
period.
15. Transfers Between Funds
Unrestricted funds have been used to cover small deficits on a number of restricted funds during
the year.
Restricted funds with small surpluses arising due to cost allocations have been moved to
unrestricted reserves.
18

Citizens Advice Copeland
Notes to the Financlal Statements (contlnuedj
Year Ended 31 March 2025
16. Tangible Fixed Assets
Freehold Fixtures and
property
filtings
Total
Cost
At 1 April 2024
Additions
124,679
64,893
4,500
189.572
4.500
At 31 March 2025
124,679
69,393
194,072
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
51,762
2,083
61,876
3,008
113,638
5,091
53,845
64,884
118,729
Carrying amount
At 31 March 2025
70,834
4.509
75,343
At 31 March 2024
72.917
3,017
75,934
Tangible fixed assets held at valuation
The freehold propety at Millom was revalued in June 2024 by H & F Estate & Letting Agency at
£75,000.
17. Debtors
2025
2024
Trade debtors
Prepayments and accrued income
4,200
47,657
75,730
51,857
75.730
18. Creditors: amounts falling due within one year
2025
2024
Trade creditors
Accruals and deferred income
Social security and other taxes
Pension creditor
6,760
53,673
9,893
3,527
3,599
94.567
73.853
98,166
19

Citizens Advice Copeland
Notes to the Financlal Statements (Gontinued)
Year Ended 31 March 2025
19. Deferred Income
2025
2024
At 1 April 2024
Amount released to income
Amount deferred in year
At 31 March 2025
78,948
101.323
(78,948) (101,323)
41,072
78,948
41.072
78,948
The deferred income at the reporting date relates to grants received during the year which relate
to future accounting periods. The grants are in relalion to the TWC Financial Wellbeing Project,
the Community Panel project. the Financial Inclusion projecl and the Cumberland Council core
grant.
20. Pensions and Other Post Retirement Benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £20,543 (2024: £20,882).
20

Citizens Advice Copeland
Notes to the Flnanclal Statements {contlnuedJ
Year Ended 31 March 2025
20. Pensions and Other Post Retirement Benefits (¢ontlnued)
TPT Retirement Solutions - The Growth Plan
The company participates in the scheme, a multi-employer scheme which provides benefits to
some 521 non-associated participating employers. The scheme is a defined benefit scheme in
the UK. It is not possible for the company to obtain sufficient information to enable it to account
for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined
contribution scheme.
The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came
into force on 30 December 2005. This. togelher with documents issued by the Pensions
Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out
the framework for funding defined benefit occupational pension schemes in the UK.
The scheme is classified as a 'last-man stsnding arrangem8nt'. Therefore the company is
potentially liable for other participating employers, obligations if those employers are unable to
meet their share of the scheme deficit following withdrawal from the scheme. Participating
employers are legally required to meet their share of the scheme deficit on an annuity purchase
basis on withdrawal from the scheme.
A full actuarial valuation for the scheme was carried out at 30 September 2023. This valuation
showed assets of £514.gm, liabilities of £531.Om and a deficit of £16.1m. To eliminate this
funding shortfall, the Trustee has asked the participating employers to pay additional
contributions to the scheme as follows:
Deficit contrlbutlons
From 1 April 2025 to 31 March 2028: £2.100,000 per annum (payable monthly)
Unless a concession has been agreed with the trustee the term to 31 March 2028 applies.
Note that the scheme's previous valuation was carried out with an effective dale of 30 September
2020. This valuation showed assets of £800.3m. liabilities of £831.9m and a deficit of £31.6m. To
eliminate this funding shortfall, the Trustee asked the participating employers to pay additional
contributions to the scheme as follows=
Deficit contributions
From 1 April 2022 to 31 January 2025.. £3,312.000 per annum (payable monthly}
The recovery plan contributions are allocated to each participating employer in line with their
estimated share of the Series 1 and Series 2 scheme liabilities.
Where the scheme is in deficit and where the company has agreed to a deficit funding
arrangement the company recognises a liability for this obligation. The amount recognised is the
net present value of the deficit reduction contributions payable under the agreement that relates
to the deficit. The present value is calculated using the discount rate detailed in these
disclosures. The unwinding of the discount rate is recognised as a finance cost.
21

Citizens Advice Copeland
Notes to the Flnancial Statements {¢onllnued)
Year Ended 31 March 2025
21. Analysis of Charitable Funds
Unrestricted funds
At
1 Apr 2024
Gains and
losses
At31
Mar 2025
Income Expenditure
Transfers
General funds
Capital Fund
Phyllis Hamey
Trust
127,738
73.615
66,687
(65,114)
{3,932)
(1,013)
4,500
128,298
74,183
3,717
205,070
25.000
(25,321)
{94,367}
{3,396)
91
91,687
202,481
At
1 Apr 2023
Gains and
losses
At31
Mar 2024
Income Expenditure
Transfers
General funds
Capital Fund
Phyllis Harney
Trust
131,839
83,720
42,462
(43,398)
(2,432)
(3,165)
1.047
127.738
73.615
(8,720)
4,160
25,000
{25.443)
(71.273)
3,717
219,719
67,462
12,118)
{8,720)
205,070
Restricted funds
At
1 Apr 2024
Gains and
losses
At31
Mar 2025
Income Expenditure
Transfers
Equipment
Financial
Inclusion Project
CC Money Advice
MaPS
Macmillan
Phoenix
Enlerprise Centre
project
TWC Financial
Wellbeing
TWC Core Costs
TWC Bedrock
Fund
Energy Advice
Project
2,319
(1,159)
1,160
164,484
57,060
90,131
67,526
(164,412)
(57,057)
(89,376)
(67,513)
72
(3)
755
(13)
7.656
(7.656)
73,836
4,973
(73,836)
(5,413)
440
42,500
(42,500)
30,056
(29,374)
(682)
22

Citizens Advice Copeland
Notes to the Financial Statements {Gontinuod)
Year Ended 31 March 2025
21. Analysis of Charitable Funds {¢ontlnued)
TWC Mental
Health &
Wellbeing
Waiting Well
project
Cost Of Living
project
CC Forni Filling
Project
Benefits Advice
Cumberland
NGN project
Sellafield
workshop project
UKSPF volunteer
project
West Cumbria
Mental Health
project
4.033
(4,272)
239
467
5,033
{5,383)
(117)
25.918
(25,911)
(7}
45,819
268
(45,819)
(320)
52
1.681
(1,681)
16.666
(16,666)
4,449
(4.449)
(642,797)
2.786
642,089
(91}
1,987
At
1 Apr 2023
Gains and
losses
At31
Mar 2024
Income Expenditure
Transfers
Equipment
Financial
Inclusion Project
CC Money Advice
MaPS
Macmillan
Groundwork
Phoenix
Enterprise Centre
project
TWC Financial
Wellbeing
TWC Core Costs
TWC Bedrock
Fund
(1.159)
3,478
2,319
161,734
57.060
107.815
51,371
501
(161,322)
(57,992)
{108,487)
(51,575)
(3,116)
(412)
{191)
(1.543}
{178)
2,615
1,123
2,215
382
7,656
(7.619)
(37)
3,138
6,241
67,147
22,507
(70,172)
(28,670)
(113)
(78)
2,949
42,500
(45,277)
{172}
23

Citizens Advice Copeland
Notes to the Financlal Statements (continued)
Year Ended 31 March 2025
21. Analysis of Charitable Funds (continued)
Energy Advice
Project
CCC First Contact
CCC Mental
Wellbeing Project
Copeland
Hardship Relief
Fund
TWC Mental
Health &
Wellbeing
Waiting Well
project
Cost Of Living
project
CC Form Filling
Project
9,799
31.798
22,408
{41.485)
(22,311)
{112}
(97)
382
6,443
(6,480)
(345)
3,038
21,953
{24.379)
(612)
7,162
(7,145)
(17)
467
467
15.000
(14,950)
(50)
5,082
(5,064)
{657.203)
{18}
2,118
29.267
628,604
2,786
24

Citizens Advice Copeland
Notes to the Financial Statements (contlnu8d)
Year Ended 31 March 2025
21. Analysls of Charitable Funds (¢ontinued)
The specific purpose for which funds are to be assigned follow below:
General Advice
Unrestricted funds to support a general advice service for Copeland residents provided from our
Whitehaven and Millom offices.
Phyllis Harney Trust
Unrestricted funds to support a general advice service for clients in financial hardship, particularly
younger people and families experiencing poverty.
Financial Inclusion Project
Restricted funds to provide welfare benefits and debt advice to clients.
Cumberland Council (CC) Money Advlce
Restricted funds to provide money advice and financial capability services in Copel2nd.
Money And Penslon Service Debt Advlce Project {MaPS DAP) Restricted funds to provide
debt advice to clients in financial difficulty.
Macmillan
Restricted funds to provide welfare benefits casework to cancer patients and their families.
Groundwork
Restricted funds to provide welfare benefits advice to long-term unemployed clients to enable a
move into paid employment.
Phoenlx Enterprise Centre (PEC} Project
Restricted funds to provide a telephone referrall advice system for those who access help via
Phoenix Enterprise Centre.
Transforniing West Cumbrla (TWC) Financial Wellbeing
Financial Wellbeing Project Grant received from Cumbria Community Foundation through the
Transforming West Cumbria programme, funded by Sellafield Ltd to improve the financial
wellbeing of individuals in West Cumbria.
Transforming West Cumbria ITWC) Core Costs
Restricted funds towards the salary costs of core staff (management, training, finance,
administralion, cleaning).
Transforming West Cumbria (TWC) Bedrock Fund
Restricted funds to help organisations plan for sustainability. development and growth via
analysis of opportunities for improvement.
Energy Advlce Programme
Restricted funds provided by Citizens Advice {NACAB) to deliver advice on energy-related
issues.
Cumbria Counly Council (CCC) First Contact
Restricted funds to provide a dedicated first tier advice service for the people of Copeland with
the aim of delivering free poverty advice and increasing service capacity.
Cumbrla County Council (CCC) Mental Wellbing Project
Restricted funds to provide expert advice on the problems that are negatively affecting
individuals mental wellbeing.
25

Citizens Advice Copeland
Notes to the Financial Statements (contlnued)
Year Ended 31 March 2025
21. Analysis of Charltable Funds (continued)
Copeland Hardship Rellef Fund
Restricted funds to help service users in crisis: the fund allowed us to offer both discretionary
financial support to relieve the immediate hardship situation and advice to provide greater
financial stability in the longer term.
TWC Mental Health & Wellbeing
Restricted funds to provide advice to the service users of the West Cumbria Mental Health
Partnership.
Waiting Well Project
Restricted funds to provide debt and benefit advice to clients waiting for surgery who are referred
to our service by Together We and Fit 4 Life.
Cost Of Living Project
Restricted funds awarded by the national Citizens Advice team to enable local offices to help
clients through the cost-of-living Crisis by supporting or increasing direct seNice delivery capacity.
Cumberland Council (CC) Fom) Filling Project
Restricted funds awarded by Cumberland Council to assist clients with the completion of weSfare
benefit forms so that they can access entitlement and maximise their awards
Benefits Advice Cumberland
Restricted grant funding awarded by The National Lottery Community Fund to Citizens Advi
Allerdale, as lead partner in a joint project with Citizens Advice Copeland and Citizens Advice
Carlisle & Eden, to deliver benefits advice across Cumberland.
NGN project
Restricted grant funding awarded by Northem Gas Networks to Citizens Advice Carlisle & Eden.
as lead partner in a joint project with Citizens Advice Copeland and Citizens Advice Allerdale, to
provide a referral mechanism for customers in their network who would benefit from income
maximisation.
Sellafield workshop project
Restricted funds awarded to Citizens Advice Allerdale and Citizens Advice Copeland to provide a
series of on-site workshops to employees of Sellafield Ltd along with a referral system for
employees in need of advice on an individual basis.
UKSPF volunteer project
Restricted grant funding awarded from the UK Shared Prosperity Fund by Cumberland Council to
Citizens Advice Carlisle, as lead partner in a joint project with Citizens Advice Copeland and
Citizens Advice Allerdale, to offer volunteering opportunity to those who have significant barriers
to work.
West Cumbria Mental Health project
Restricted funds awarded by Cumbria Community Foundation to Groundwork NE & Cumbria as
lead partner in a joint project with multiple agencies including Citizens Advice Copeland to
provide assistance to the service users of the West Cumbria Mental Health Partnership.
26

Citizens Advice Copeland
Notes to the Financial Stalements (contlnuedj
Year Ended 31 March 2025
22. Analysls of Net Assets Between Funds
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
74.183
202,151
{73.853)
202,481
1,160
827
75,343
202,978
(73,853)
204,468
1,987
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
73,615
229,621
(98,166}
205,070
2,319
467
75,934
230,088
(98,166)
207,856
2,786
23. Analysis of Changes in Net Debt
At
At 1 Apr 2024 Cash flows 31 Mar 2025
Cash at bank and in hand
154,358
{3,237)
151,121
24. Operatlng Lease Commitments
The total future minimum lease payments under non-cancellable operating leases are as follows:
2025
2024
Not later than 1 year
Later than 1 year and not later than 5 years
1,591
1,671
3,262
27

Citizens Advice Copeland
Management Informatlon
Year Ended 31 March 2025
The Following Pages Do Not Forni Part of the Flnancial Statements.
28

Citizens Advice Copeland
Detailed Statement of Financlal Activities
Year Ended 31 March 2025
2025
2024
Income and endowments
Donations and legacies
Donations
Cavendish Nuclear
1.276
3,000
2,241
4,276
2.241
Charitable activities
Macmillan
MaPS DAP
CC Money Advice
Time To Change West Cumbria
Cumberland Council
National Citizens Advic8
Allerdale Citizens Advice
Phoenix Enterprise Centre
Phyllis Harney Trust
Groundwork North East & Cumbria
Sellafield
UKSPF
Cumbria Community Foundation
Copeland Community Foundation
Other grants
67,525
90.131
57,060
9,210
68,418
30,077
52,500
7,656
25,000
4,449
51,370
107,815
57,060
65,933
46.798
7,656
25,000
501
5,000
16,667
125,342
164,484
5,960
139.316
183,688
466
724,479
690,603
Investment income
Bank interest receivable
2.624
2,579
Other income
Fundraising income
Other income
2,357
40
450
193
2,397
643
Total income
733,776
696,066
29

Citizens Advice Copeland
Detalled Statement of Financial Actlvities {contlnu8d)
Year Ended 31 March 2025
2025
2024
Expenditure
Activities undertaken dlrectly
Wages
Employer's NIC
Pension Costs
Premises costs
Office costs
Staff and volunteer costs
Partner payments
Other costs
418,466
40,302
20,543
692
237
10,060
104,549
2,030
402.107
43,969
20,882
680
1,222
12,066
120.320
2,321
596.879
603,567
Support costs
Wages
Premises costs
Office costs
Depreciation
Staff and volunteer costs
Other costs
81,398
26,343
25,678
5,091
290
285
65,865
28,357
25,623
3,591
113
160
139,085
123,709
Governance costs
Accountancy fees
1.200
1.200
Total expenditure
737,164
728,476
Net expenditure
(3,388}
(32,410)
30