Charlty reglstration number 1088651
Company registration number 04259550 (England and Wa19s)
KIRKLEES CITIZENS ADVICE & LAW CENTRE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

KIRKLEES CITIZENS ADVICE & LAW CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Umar Shafat (Chairl
M Maqsood (TreasuTer)
A Hinton
C M McKenna
L Reilly
N J Woodhead
(Appoinled 2 October 2023)
Secretary
N Whillingham
Senlor management
Nick Whillingham
Lesley Kaye
Olivia Sykes
Lynne Howarth
Chief Execulive
Qperalions Manager
Communications Manager
HR Manager
Charity number
1088651
Company number
04259550
AudStor
BK Plus Audit Limited
52 Sl Johns Lane
Halilax
Wesl Yorkshire
England
HX12BW

KIRKLEES CITIZENS ADVICE & LAW CENTRE
CONTENTS
Page
Trustees, report
Statement of trustees. responsibilities
Indep8ndenl auditor's report
8-11
Slatemenl of financial activities
12-13
Balance sheet
14
Statement of cash flows
15
Notes to the financial stalemenls
16-29

KIRKLEES CITIZENS ADVICE & LAW CENTRE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees who are also directors of the charily for the purposes of Ihe Companies Act 2006, present their report
with Ihe financial statements of the Gharily for the year ended 31 March 2024. The Irustees have adopled the
provisions of the Slalemenl of Recommended PracliGe (SORP) 'Accounling and Reporting by Charilies, issued in
March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Company number
04259550 (England and Wales)
Reglstered Charity number
1088651
Registered office
Units 11-12
Empire House
Wakefield Old Road
Dew5bury
Wesl Yorkshire
WF12 8DJ
Trustees
Umar Shafal
Mohammed Maqsood
Judith Priestley
Linda Summers
Lesley Reilly
Nathan James Woodhead
Nicholas Guy Linfool
Carol May McKenna
Annie Hinton
Chair
TreasureT
{Resigned 08107120241
(Resigned 0810712024)
(Resigned 1810712023)
(Appointed 0211012023)
Company Secretsry
Nick Whillingham
Auditors
BK Plus Audit Limited
Slalulory Auditor Chartered Accounlants
52 Sl Johns Lane
Halifax
West Yorkshire
HX12BW
Bankgrg
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
Wesl Malling
Kent
ME19 4JQ
Lloyds TSB
75 Commercial Street
Balley
Wesl Yorkshire
WF17 SEQ

KIRKLEES CITIZENS ADVICE & LAW CENTRE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Senlor Management T8am
Nick Whillingham
Lesley Kaye
Olivia Sykes
Lynne Howarth
-chief Executive
-operations Manager
-Communicalions Manager
-HR Manager
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Kirklees Citizens Advice & Law Centre is a charitable company limited by guaranlee. incorporated on 26 July 2001
and registered as a charity on 28 September 2001. The governing documents ale the Memorandum and Articles of
Assoclalion. The org2nisalion was previously called South Kirklees Citizens Advice Bureau, then Kirklees Citizens
Advice and was originally established in 1936.
Recruitment and appolntment of new trustees
Trustee Board Members are recruited and appoinled by an open procedure. Newly appointed trustees are provided
with a comprehensive induction lo Kirklees Ciliz8ns Advicè & Law Centre through provision of training courses and
menloiing by established Iruslees. Ongoing Iraining 15 offered lo fulfil their roles.
Organisational structure
Kirklees Citizens Advice & Law Centre is governed by ils Iruslee board which is responsible for setting the 51rategic
direction of lh8 organisalion and Ihe policy of the charily. The trustees carry the ultimate responsibilily for the
condu¢l of the organisation and for ensuring that il satisfies its legal and conlraclual obligations. Full Iruslee board
meelings are held al least 6 limes each yeaf as well as an annual strategy day. Separate finance, risk, slaffing and
ampaigns subcommittee meetings are held during the year. Day lo day operation of the organisalion is delegated
lo the senior management team.
The Iruslee board is independent from Ihe senior management team. A register of truslee board membefs Snterests
is held al Ihe regislered office and is available lo the public.
Kirklees Law Centre became a wholly owned subsidiary of Kirklees Citizens Advice & Law Centre on 1 sl April 2014
and merged fully within Kirklees Citizens Advice & Law Centre on 31 sl March 2019.
Related partles
Kirklees Citizens Advice & Law Centre is a member of Cib'zens Advice, the operating name of Ihe Nalional
Association of Cilizens Advice Bureaux, which provides a framework for standards of advice and casework
management as well as monitoring progress againsl these standards.
Kirklees Citizens Advic8 & Law Centre is a membef of the Law Cenlres Network ILCN]. the operating name of the
Law Centres Federation, which is Ihe umbrella organisalion for Law Cenlres in England and Wales.
Operating policies are independently delermined by the Iruslee board of Kirklees Cilizens Advice in order lo fulfil ils
charilable objectives and comply with the national membership requirements of Citizen5 Advice and LCN.
The org8nis81ion also Go-operales with a numbeT of other advi￿ services, local charities and statutory
organisations on behalf of its Glienls. Where a Iruslee is also a member of another organisalion, théy may be
involved in discussions involving that organisation. but not in the ultimate decision making pro￿sS.
Rlsk management
The trustees have a duty lo identify and review the risks to which the charity is exposed and lo ensure appiopiiate
ontrols are in place lo provide reasonable assufance against fraud and erior.
The organisation has a Risk Assessment and Conlingency Planning policy. All risks are assessed on a quarterly
basis. New Of increased risks are assessed as they are identified. Actions are taken lo miligale any significant risks.
This includes policies lo ensure the health and safety of staff. volunleers and clients.

KIRKLEES CITIZENS ADVICE & LAW CENTRE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES
ObjeetiV88 and aims
The objectives of the organisalion were amended with the permission of the Charlty Commission on 21 January
2009.
These are..
"lo 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 limilatlon, for Ihe
benefit of the community in Kirklees and sufrounding areas..
Achievements and performance
Charitable activities
The principal activities carried out by the organisalion during the year were..
As Ihe Lead Body..
Management of subcontracts with Fusion Housing
Monitoring own and subconlracloT5' performance and reporting to Kirklees Council
Maintaining and developing the Advice Kirklees parlnership
As a provider of services:
Provision ol a face lo face generalist advice service al 1-3 Brook Street. Huddersfield
Provision ol a face lo face generalist advice service al Empire House. Dewsbury
Operating contact C8nlre's at the above locations as part ol our model of advice service delivery Sn Kirklees
Provision of a telephone advice service for Kirklees
Provision of face lo face specialist debt advice al the above locations
Provision of face lo face specialisl advice seryices across Kirklees covering the followin9 areas of law..
Asylum, Community Care. Discrimination. Employmenl, Housing and Welfare Benefits
Provision of an Employment telephone advice service for Kirklees
Provision of face lo face refugee and asylum support servi¢e across Kirklees
Provision of a Pension Wise service in Partnership with Citizens Advice Manchester and Citizens Advice
Wigan (funded by HM Treasury)
Provision of a face to face and telephone service lo support applicants to the EU Settlement Schem8
Provision of a range of community projects, Including outreach advice al community venues across
Kirklees.
Provision of training and supervision for discrimination and asylum casework servicès in North Yorkshire
Referral and signposting of clients lo other advice providers and support agencies
Volunleers play a role in the delivery of advice servicgs and also Contribute lo the administration of the organisation.
The organisation produced an Annual Report for the year lo March 2021 which provides further delail on the
charilable activilies Garried out. and proposes to produce an updated report for thé year to March 2024.

KIRKLEES CITIZENS ADVICE & LAW CENTRE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Public beneflt
We have referred lo the guidance contained in the Charily Commission's general guidance on public benefit when
reviewing our alms and objectives and in planning our future aclivilies. In particular. the Ifuslees wnsidef how
planned aclivilies will contribute lo Ihe aims and objectives Ihey have set. OUT main beneficiaries are people living in
Kirklees who afe experiencing poverty, deprivation, social exclusion, disability and ill-heallh. The services we deliver
online, by telephone and face lo face are designed lo provide informalion and advice lo enable beneficiaries lo
understand their rights and enlillemenls and lo provide practical support lo enable Ihem lo access and enforce
those rights and enlillements. The majority of our Wofk relates lo social welfare law and. in particular, welfare
benefits and debt. Our se￿iCeS also provide direct connections lo other advice and support services delivered by
our partner statutory and voluntary sector agencies where these provKle more appropriate assislance.
Success is measured by:
Overall, the organisalion has assisted 42,728 people during 2023-24. The number of people assisted
compares very favourably to similar organisalions in the sector. We can be confidenl that our service is
accessible, effective and good value for money and has been resilient in Ihe face of an unprecedented
Crisis.
Fac8 lo face services available in key locations across Kirklees. For Ihe year lo March 2024 we have
operated a drop-in se￿iCe in our contact centres bul capacity is limited. We have expanded more complex
face lo face work by appoinlmenl.
A lelephone advice service available to people calling from Kirklees available Monday lo Friday dufing
normal office hours. In addition, a specialist employment advice service is availab18 by telephone. We have
maintained our lelephone services and have added additional remote accessibility using email, chal and
lexling options.
An onlin8 information service available. For this period there were 22,014 unique users of this service,
around the same as the previous year.
Data calculaling outcomes of our main services In relalion to welfare benefits and debl. For the year lo
March 2024 we managed lolal debt lo a value of £8.6 million, and supported new benelil entillemenl lo a
value of £8.8 million.
Data for clienl salisfaclion which demonslfales Ihal, for the year lo March 2024, 984/0 of clients W8re happy
or very happy with the service Ihey received.
External independent quality audit by a range of respected bodies has validated the quality of our syslems
and procedures and of the advice we provide. We have maintained all accredilalions. Assessment by
Citizens Advice rated us al the highest level acros5 all areas. Peer review of our Legal Aid asylum work
gave a rare rating of 1 Ioutslandingl for the quality of specialist advice.

KIRKLEES CITIZENS ADVICE & LAW CENTRE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Flnancial revlew
Reserves policy
Reserves are defined as assets less liabillties. For the purposes of the reserves policy, fixed assets, non-cash
a$5els such as work in progress, and pension liability are excluded on the basis Ihal Ihoy do not impact short-lerm
liquidity. Restricted reserves are also excluded as they are ringfenced for specific purposes.
Reserves may bè r6quired in fLbture lo cover costs in the following s￿narIO&.
some funding is paid late
some funding is discontinued
lo manage an unforeseen emargen¢y
lo provide funds lo explore new beneficial opportunities
lo address longer-term liabilities
The organisation policy is to relain 2 - 4 months operating costs (based on budgeted foreGasl for the year ahead)
as reseNes. Reserves will be monitored by the Trustee Board on a quarterly basis. The reserve5 policy will be
formally reviewed by the Tru51ee Board on an annual basis. Strategic objectives are set lo ensure the required
reserves are maintained.
Al 31 sl March 2024, Ihe level of unrestricted reserves was £607,121, which is equivalent lo 4.3 monlhs budgelèd
expendilufe (£1,703,712) based on the fore¢asls for 2024125. The Iruslees have reviewed the level of reserves and
have established Ihat they afe compliant with the above policy. The tru51ees feel that th8y would be able to Carry on
the charitab18 company's activities in the even ol a significant drop in income.
Thè organisation's principal funding sources during 2023124 are shown in nole 3 and Restricted Funds are identifièd
in Note 17. All expenditure was incurred in the furtherance of the charilable company's objectives.
Reserves and income received in advance are held in inlerest-bearing savings accounts with our bankers. The
trustees consider il prudent lo ensure that all reserves are available at short notice. This therefore precludes the use
of medium and long leirn inveslments.
Charlty:
The income for Ihe y8ar to 31 March 2024 lolals £1.752,974 (2023.. £1,595,278). Expenditure lor Ihe year totals
£1,760.329 (2023. £1,606,574).
The unreslricled funds show a deficit for the year, after Iransfers, of (£7,355) 12023.. Sufplus £223,704) with
unreslricled funds al the year end lolalling £895,849 (2023: £903.204). The reslricled fund balances were £Nil
(2023.. £Nill.
Adjustments for actuarial losses on defined benefil pension scheme5 are a net gain of £Nil for the year, in relation lo
the scheme for Kirklees Citizens Advice & Law Cenlre. The Iruslees have followed the guidance of FRS17 in these
financial slalements and have obtained a professional valuation of the defined benefit SGheme. The FRS17
valuation shows a surplus, as against large liabilities in previous years. and the trustees have taken a prudent
approach in recording a nil asset value al 31 March 2024.

KIRKLEES CITIZENS ADVICE & LAW CENTRE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Plans for future pertods
Future plans and developments
Followin9 a significant contraction of services during years of auslerily, core funding stabilised and there has been a
period of consolidation alongside exploralion of new opportunilies a5 they arise. In particular, we have been
succassful in relaining and increasing contracts for Legal Aid woik which have allowed for dèvelopment of a
specialist Housing advice service initially in Kifklees and now expanded to include an oulreachlremole service
cove¥ing Calderdale and, more recently, Ihe Leeds Court Duly scheme from August 2023. We have been funded for
a refugee and asylum seoker support service and we will maintain core funding for this in 2024-25. We have
provided assislan¢e to people needing lo apply to Ihe EU Settlement Scheme Ihrough a project now funded lo
March 2025. We have also maintained skills and profile in the area of discrimination law and obtained a Legal Aid
contract for Ihis work in 2019. The laller allows for dis¢riminalion related Employment work. We identified a gap in
provision relating lo Complèx general casework, particularly where clients have multiple inlerconnecled issues, and
we obtained funding in 2023 to address Ihat. We are mindlul of development in digital leGhnology and plan
expansion of digital 5ervic8s, including further enhancements 19 our web sile, advice using w8bchal, and potential
developm8nt of apps to support advice provision.
e are acutely aware Ihal there is a shortage of specialist social welfarè lawyers and Ihal the low level of Legal Aid
funding means that il 15 increasingly difficult lo maintain salary levels allraclive lo qualified legal staff. We remain
commilled to training new solicitors. lègal executives and advice staff who can support the important areas of social
welfarè law we cover and we will continue lo seek funding to support training of advice staff at all levels. We have
pul in place a long-term plan for rolling training and development of advice staff and are starting lo see positive
mpacls from that.
PRINCIPAL RISKS AND UNCERTAINTIES
The Trustees maintain a stralegic business plan which is reviewed annually and updated regularly, This contains an
analysis of the various associated risk5 and a summary set out in an organisalion risk assessmènl malflx. The
organisalional risk assessment matrix assesses potential ¢ons8quences, likelihood. and impaGI. 11 also sets out
policies, procedures and systems lo miligale those risks or manage any polenlial impacl on the organisalion should
those risks malerialise.
The principal risks and uncertainties facing the organisalion include..
L035 of key funding or failure of income streams
Inconsislenl cash-flow for Legal Aid work which is paid in arrears when cases are closed
Low rates of pay for legal Aid Wofk which increasingly make it difficult lo sustain
Failurè to meet quality standards or regulation required by regulalory bodies
Breach of systems relating lo security ol data
Loss or failure of IT systems
Unplanned loss of key slafl
Lack of Ifained adviGe workers, particularly at a specialist level.

KIRKLEES CITIZENS ADVICE & LAW CENTRE
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The truslees, who are also the directors of Kirklees Cilizens Advice & Law Centre for the purpose of company law,
are responsible for preparing the Truslees, Report and the financial statements in accofdance with applicable law
and United Kingdom Accounting Standards (United Kingdom General￿ A¢￿PIed Accounting Practice).
Company Law requires the trustees to prepare financial slalements for each financial year which give a true and fair
view of the stat8 of affairs of the charily and of the incoming resources and application of resources, including the
income and expenditufe, of the charilable company lor that year. In preparing these financial slalemenls, the
trustees are required lo..
select suitable accounting policies and then apply them Gonsistenlly-
obseNe the methods and principles in the Charities SORP.,
make judgements and eslimales Ihal are reasonable and prudent- and
prepare the financial slalemenls on the going concern basis unless il is inappropriate lo presume that the
charily will continue in operation.
The Iruslees are responsible for keeping adequate accounting records that disclose with feasonable accuracy al
any lime the financial posilion of the charity and enable Ihem lo ensure Ihal Ihe financial slalem8nls comply with Ihe
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
r8asonable steps for the prevention and detection of fraud arKI other irregularities.
In so far as the Iruslee5 are aware..
there is no felevanl audit information of which the charitable ¢ompany's auditors are unaware., and
the Iruslees have taken all steps Ihal Ih8y ought lo have laken lo make themselves aware of any r8levanl
audit information and lo establish Ihal the auditors are aware of that information.
Approved by order of the board of Iruslees on
8/wio
and signed on ils behalf by..
hJmfflaJ lknqsooJ
Mohammad Maqsood - Trustee

KIRKLEES CITIZENS ADVICE & LAW CENTRE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF KIRKLEES CITIZENS ADVICE & LAW CENTRE
Opinion
We have audited the financial slalements of Kirklees Citizens Advice & Law Centre (the 'charity'l for the year ended
31 March 2024 which comprise Ihe statement of financial activities. the balance sheet, the slalemenl of cash flows
and notes lo th8 financial slalements. including significant accounting policies. The financial reporting framework
that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reporting Standard 102 The Financial Reporting Standard applicabl8 in lh8 UK and Republic of Iroland
(United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial slalemenls..
give a true and fair view of Ihe stale of the charitable company's affairs as at 31 March 2024 and of ils
incoming resources and application of resources. for the year then ended.,
have been properly Prepared in accordance with United Kingdom Generally Accepted Accounting Praclic8',
and
have been prepared in accordance with the requirements ofthe Companies Act 2006.
Basls for oplnlon
We conducted our audll in accordance wilh Inlernational Standards on Auditing (UK) IISAS (UK)) and appliGable
law. Our responsibilities under those standards are further described in the Audilorfs r&spoiisibililles for the audil of
the financial statom8nls section of our report. We are independent of the Gharily in accordance with the ethical
requiremenls that are relevant lo our audit of Ihe financial stalemenls in the UK, including the FRC'S Ethical
Slandard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that Ihe audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relating to golng concern
In auditing Ihe financial slalemenls, we have concluded that the trustees, use of the going conc8rn basis of
accountin9 in the preparation of the financial slalements is appropriate.
Based on the work we have performed, we have not idenlified any material uncertainlies relating to events or
conditions that, individually or collectively, may cast significant doubl on the charity's ability lo ¢onlinue as a going
concern for a period of at least twelve month5 from when the linancial slatemenls are authorised for issue.
Our responsibi11118s and the responsibilities of Ihe truslees with respect lo going concern are described in the
relevant sections of this report.
Other Informatlon
The other information comprises the information included in the annual report other Ihan the financial statements
and our audilols report Ihereon. The Iruslees afe responsible for the other information conlained within the annual
report. Our opinion on the financial slalemenls does r)ol cover the other information and we do nol express any form
of assurance conclusion Ihereon. Our responsibility is lo read the other information and, in doing so, con5id8r
whelher the other information is materially inconsistent wilh Ihe financial slalemenls or our knowledge obtained in
the course of the audil, or olheNise appears lo be materially misslaled. If we identify such material inconsislencies
or apparent material misslalemenls, we are required lo determine whether this gives ris8 lo a material misslalemenl
in the financial slalemenls themselves. If, based on the Work we have performed, we conclude Ihat there is a
material misstatement of this other infomialion, we are required lo report that fact.
We have nothing lo report in this regard.
MatterJ on whlch we are required to report by exGeptlon
We havè nolhing to report in respect of the following matters in relation lo which the Charities (Accounts and
Reports) Regulations 2008 require us lo report to you if, in our opinion..
Ihe informalion given in the financial slalemenls is inconsistent in any maleiial respect with the trustees,
report,. or
sufficient accounting records have not been kepl., 01
the financial slalem8nt5 are not in agTeemenl with the accounting records., or
we have not receivéd all the information and explanations we require for our audit.

KIRKLEES CITIZENS ADVICE & LAW CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF KIRKLEES CITIZENS ADVICE & LAW CENTRE
Responsibllitles of trustees
As explained more fully in the statement of trustees, responsibilities, the Iruslees, who are also the directors of the
charity for the purpose of company law, are responsible for the preparation of the linancial statements and for being
Satisfied Ihal they give a true and fair view. and for such internal control as the Iruslees determine is necessary lo
enable the preparation of financial slalemenls that are free from material mis5talemenl, whether due to fraud or
error. In preparing the financial slalemenls. the Iruslees are responsible for assessing the charity's ability to
continue as a goin9 concern, disclosing, as applicable. matters related lo going concern and using the going
concein basis of accounting unless the Iruslee5 either intend to liquidate Ihe charitable company or to cease
operations, or have no realistic allernalive but lo do so.
Auditor's responsibilities for the audit of the financial ststements
We have been appointed as auditor under section 144 of the Charilies Act 2011 and report in accordanc8 with the
Act and relevant regulations made or having effect thereunder.
Our objective5 are lo obtain reasonable assurance about wh6ther the financial slatemenls as a whole are free from
malefial misslatemenl, whether due lo fraud or eiror. and lo issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance bul is not a guarante8 that an audit conducted in accordance
with ISAS {UKI will always delect a material misslatemenl when il exists. Misslalemenls can arise from fraud or
error and are considered material il. individually or in the aggregate. Ihey could raasonably be expected lo influence
the economic decisions of users taken on the basis of Ihese finanGial 51alemenls.
The exlenl lo which our procedures are capable of delecling irregularilies. including fraud. is delailed below.
A further descriplion of our responsibilities is available on the Financial Reporting Council's website al.. hllps'.11
www.frc.org.uklaudilorsresponsibililies. This description forms part of our audilorfs report.

KIRKLEES CITIZENS ADVICE & LAW CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF KIRKLEES CITIZENS ADVICE & LAW CENTRE
Other matters
Ouf approach lo identifying and assessing the risks of material misstalement in respect of irregularities, including
fraud and non-compliance with laws and regulations. was as follows..
The engagemeni partner ensured that Ihe engagement team colleclivety had the appropriate competence.
capabilities and skills lo identify or recognise non-compliance wilh applicable laws and regulalians:
We identified the laws and regulations applicable to the company through discussions with directors and
other management. and from our commercial knowledge and experience of the industry sector..
We focused on specific laws and regulations which we considered may have a direct material effect on the
financial slalemenls or Ihe operations of the company. including the Companies Act 2006. laxalion
legislation and data protection. anli-bribery. employment. environmental and health and safely legislation..
We assessed the exlent ol compliance with the Saws and regulations identified above Ihrough making
enquiries of management and inspecting legal correspondence., and
Ensured laws and regulations were cornmunicaled within the audil leam regularly and the team remained
alert lo instances of non-compliance Ihroughoul the audit.
We assessed the susceptibility of the company's financial statements to malerial misstalemenl, including obtaining
an undefstanding of how fraud might occur, by..
Making enquiries of manag8menl as lo where they Considered there was a susceptibility lo fraud, their
knowledge of actual, suspected and alleged fraud.,
Considering Ihe internal controls in place to miligale risks of fraud and non-compliance with laws and
regulations., and
Understanding the design of the company's remuneration policles.
To address Ihe risk of fraud through managemenl bias and override of contTo15, Wé;
Performed analytical procedures lo identify any unusual or unexpected relalion5hips.,
Tested Journal entries lo identify unusual transaclions
Assessed whether judgements and assumptions made in determining the accounting eslimales sel oul in
note 2 were indicalive of polential bias; and
Investigated the rationale behind significant or unusual transaclions.
In response to the risks of irregularities and non-compliance wilh laws and regulations, we designed procedures
which included, but were nol limited lo..
Agreeing financial statement dis¢losure5 to underlying supporting documenlalion.,
Reading Ihe minLJtes of meelings of those charged with governance:
Enquiring of management as to actual and potential litigalion and claims., and
Reviewing correspondence with HMRC, relevanl regulators and the company'5 legal advisors.
There are inherent limitations in our audit procedures described above. The more femoved that laws and
regulations are from the financial Iransaclions, the less likely il is that we would become aware of non-compliance.
Auditing standards also limit the audit procedures required lo identify non-compliance with laws arhd regulations lo
enquiry of the directors and olher management and the inspection of regulatory and legal correspondence, if any.
Material misstatements thal arise due to fraud can be harder to delecl than those that arise from erroT as they may
involve deliberate concealmenl or collusion.
10-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF KIRKLEES CITIZENS ADVICE & LAW CENTRE
Vse of our r¢port
This report is made solely lo the company's members, as a body. in accordance with section 391 of the Companies
Acl 2014. Our audil work has been undertaken so that we might slate to the company's members those rnatlers we
are required to state lo them in an audilorfs report and for no other Purpose. To Ihe fullest extent pérmilled by law,
we do not accept or assume responsibility lo anyone other Ihan the company and the company's members as a
body, for our audit work, for this report, or for the opinions we have formed.
BK Plus Audit Limitsd
Rivs hucLLt
Charterèd Accountants
statutory Audltor
52 Sl Johns Lane
Halifax
Wesl Yorkshire
England
HX128W
BK Plus Audit Limited is eligible for appointment as auditor of the charily by virtue of ils eligibility for appointment 33
auditor of a company under section 1212 of lh8 Companies Acl 2006.
11

KIRKLEES CITIZENS ADVICE & LAW CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unreslricted Restricted
funds
funds
2024
2024
Total Unrèstrlclod Restricted
funds
funds
2023
2023
Totsl
2024
2023
Notes
Income from:
Charitable activities
Council and Community
Money Advice Service
Pension Wise
Legal Aid Activities
931,208
157,067 1,088,275
222.711
222.711
134,494
134.494
293.915
742.961
154,500
218.124
105,110
897,461
218,124
105,110
370,050
293,915
370,050
Investments
13,579
13,579
4,533
4,533
Total Income
1.238,702
514.272 1,752.974
1,117,544
477,734 1.595,278
Expendlture on:
Charitable activities
Council and Community
Money Advice Service
Pension Wise
Legal Aid AGlivilies
922.990
158,164 1.081,154
222,315
222,315
134,532
134,532
309.905
840.619
179.190)
154,867
218,205
105.292
995,486
139.015
105,292
366,781
309.905
366,781
Total charitable
expendlturo
1,232,895
515,011
1.747,906
1,128,210
478,364 1,606,574
Other expenditure
10
12.423
12,423
Total expendlturè
1.245,318
515.011
1.760,329
1,128.210
478.364 1,608,574
Net expenditure
(6.816)
(739)
(7.3551
{10.666)
{630)
111,2961
Transfers between
funds
(739)
739
(630)
630
other recognlsed
gains and losses:
Actuarial gains on
defined benefit pension
scheme5
235.000
235,000
Net movempnt In
funds
(7,355)
(7,3551
223,704
223,704
Reconcillation of funds:
Fund balafices at 1 April 2023
903.204
903.204
679,500
679,500
Fund balances at 31 March
2024
895.849
895.849
903,204
903.204
12-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
The slalement of financial activities includes all gains and losses recognised in Ihe year. All income and expenditure
derive from continuing activities.
13-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
BALANCE SHEET
AS AT31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
12
15,345
30,327
Current assets
Debtors
Cash at bank and in hand
13
421.865
565.354
408,737
615,285
987.219
1.024,022
Credltors: amounts lalllng due wlthln
ono year
15
(106,715)
{151,1451
Nat current assets
880.504
872,877
Total assets1088 current liabllities
895,849
903,204
Net assets excludlng ponslon liability
895,849
903,204
The funds of the charlty
Unreslricled funds
895,849
903,204
895.849
903,204
The company is enlilled lo the exemption from Ihe audlt requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2024, although an audit ha5 beon carried out under seclion 144 of lh8 Charities
Act2011.
The directors acknowledge Iheif responsibilities for complying with Ihe requirements of the Companies Act 2006
with fe5pect lo accounling records and Ihe preparalion of financial slalements.
The members have not required the company to obtain an audit of its financial statements under the requirements
of the Companies Act 2006, for the year in question in accordance with section 476.
These financial slalemenls have been prepared in accordance with the provisions applicable to companies sublecl
lo the small companies regime.
The financial slalements were approved by the trustees on
M Maqsood (Treasurer)
Trustee
Company registration number 04259550 (England and Wales)
14-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Not85
Cash flows from operating activlties
Cash (absorbed by)Igeneraled from
operations
21
(63,510)
158,949
Investing actlvitie$
Inveslm8nl income received
13,579
4,533
Net cash generated from Investlng
a¢tivities
13.579
4,533
Net Gash used in flnancing activitles
Net Id8creasollin¢rease In Cash and cash
equivalonts
(49,9311
163,482
Cash and cash equivalents al beginning of year
615.285
451,803
Cash and cash equivalents at end of year
565,354
615,285
The notes on pages 16 to 29 form part of these financial staternenls.
15-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charfty Informat40n
Kirklees Citizens Advice & Law Centre is a private company limited by guafanlee incorporated in England and
Wales. The registered office is
Units 11-12
Empife House
Wakefield Old Road
Dewsbury
Wesl Yorkshire
WF12 8DJ
1.1 Accountlng conventlon
The financial slalemenls have been Prepared in accordance wilh the ¢harily's Igoverning documenll, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" I'FRS 102.1 and the Charilies SORP "Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable lo chaflties preparing their accounls in a¢cordance with Ihe Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021" leffeclive 1 January 2019). The
charity is a Public Benefit Entity as defined by FRS 102.
The financial slalements are prepared in sterling, which is Ihe functional currency of Ihe charity. Monetary
amounts in these financial slalemenls are rounded lo the nearest £.
The financial statements have been prepared under the historical c05t convention. Imodified lo Include the
revaluation of fieehold properties and to include inveslmenl properlies and certain financial instruments al fair
valuel. The principal accounting policies adopted are sel out below.
1.2 Going concern
Al the time of approving the financial statements, Ihe Iruslees have a reasonable expeGlalion that Ihe charity
has adequate resources lo conlinue in operalional existence for the foreseeable future. Thus the Iruslees
continue lo adopt the going concern basis of accounting in preparing the financial slalemenls.
1.3 Charltable fund8
Unreslricled funds ar8 available for use al the discretion of Ihe Iru5tees in furtherance of their charilablg
objectives.
Restricted funds are Subject to specific conditions by donors or grantors as to how Ihey may be used. The
purposes and uses of the restricted funds are sel out in the noles lo the financial slalemenls.
Endowmenl fund5 are subjeGI to specific condtlions by donors Ihal the capilal must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally enlilled lo il after any performance condilions have been mel,
the amounts Gan be measured reliably, and il is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has be8n notified
of the donation. unless performance condilions require deferral of the amount. Income lax recoverab18 in
relation to donations received under Gift Aid or deeds of covenant is recognised al the tirne of the donation.
Legacies are recognised on receipt or otherwise if the charily has been nolified of an impending dislfibulion,
the amount is known. and reGeipl is expected. If the amount is not known. Ihe legacy is Irealed as a
conlingenl asset.
16-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policie$
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or con51ruclive obligation to transfer economic benefil lo a
third party, il is probable that a tiansfer of economic benefits will be required in selllement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct cosls and
shared cosls, including support costs involved in undertaking each activity. Direct cosls allfibulable lo a singl8
activity are allocated directly to that aclivily. Shared costs which contribute lo more than on9 acllvily and
support costs which are not allribulable to a single activity are apportioned between Ih05e activities on a basis
consistent with the use of resources. Cenlral staff costs are allocated on Ihe basis of lime spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Tanglble fixod assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Dèpfecialion is recognised so as lo write off the cost or valuation ol assels less their residual values over their
useful lives on the following bases..
Leasehold improvements
Fixtures and fittings
Computers
Over the term of the lease
Straight line over 4 yeais 15 year5
100°/o on cost
The gain 01 loss arising on the disposal of an asset is determined a5 the difference befvrfeen the sale proceeds
and the carrying value of the asset, and is recognised in the slalemenl of financial aclivilies.
1.7 Impalrment of fixed assets
At each reporting end dale, Ihe charity reviews the carrying amounts of ils tangible assets lo delefmin8
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amounl of the asset is e51imaled in order to delermine the exlenl of the impairment
loss (if any).
1.8 Cash and Gash equivalents
Cash and cash equivalents include cash in hand. deposits held al call with bank5, other short-term liquid
inveslmenls with original maturilies of Ihree months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financlal instruments
The charity has elected to apply the provisions of Section 11 '8asic Financial Inslfuments, and Sèclion 12
'other Financial Instrum8nts Issues. of FRS 102 lo all of its financial instruments.
Financial instruments are recognised in the charily's balance sheal when the charity becomes party lo Ihe
conlfactual provisions of Ihe inslrumenl.
Financial assets and liabilities are offsel, with the nel amounts presented in the financial slalements, when
there is a legally enforceable right lo set off the recognised amounts and Ihere is an intention lo sellle on a nel
basis or lo realise the asset and settle Ihe liability simultaneously.
17-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng policies
Icontlnued)
Baslc linancial assets
Basic financial assets. which include debtors and cash and bank balances, are initially measured at
Iran5aclion price including tiansaction costs and are subsequently carfied al amortised cost using the effective
inleresl method unless Ihe arfangemenl conslilules a financing transaclion, where the Ifansaclion is
measured at the present value of the future receipls discounted at a market rate of interest. Financial assets
classified as receivable within one year are nol amortised.
Basic flnanclal liablll¢les
Basic financial liabilities, including credilors and bank loans are initially fecognised at Iransaclion price unless
the arrangement constitutes a financing Iransaclion. where Ihe debt instrument is measured al Ihe present
value of the future payments discounted al a market rale of interest. Financial liabilities classified as payable
within one year are not amorlised.
Debt instruments are subsequently carried at amortiS8d cost. using the effeclive in18resl rale method.
Trade creditors are obligalions lo pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade credilors are recognised initially al
transaction price and subsequently measured al amortised cost using the eff8Ctive interest method.
Derecognition of flnancial liabilllles
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benèflts
The eosl of any unused holiday enlillement is recognised in the period in which Ihe employee's services are
received.
Termlnalion benefits are re¢ognised imm8dialely as an expense when the charily is demonsliably commilled
to terminate the employment of an employee or to provide lerrninalion b8nefit5.
1.11 Retlremont beneflts
Payments lo defined contribution retirement b8nefil schemes are Gharged as an expense as they fall due.
Critical a¢¢ounting estlmates and judgements
In the application of the charity s accounling policies, the trustees are required lo make judgements, eslimales
and assumptions about the carrying amounl of assets and liabilities that are not readily apparent from other
sourcès. The eslimale5 and associated as5umplions are based on historical experience and other factors that
are Gonsidered lo be relevant. Actual results may differ from these eslimales.
The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting
estimates are recognised in Ihe period in which Ihe estimate is revised where Ihe revision affecls only that
period, or in the period of the revision and future periods where the revision affects bolh current and future
periods.
18-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from charitable activities
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestrlcted Restricted
funds
funds
2023
2023
Total
2024
2023
Council and Community
Project income
Miscellaneous income
931,208
157,067 1.088,275
711,131
31,830
154,500
865.631
31,830
Money Advlce Sorvlco
Project income
222.711
222.711
218,124
218,124
Penslon Wlse
Project income
134,494
134,494
105,110
105,110
Legal Aid Actlvlllos
Project income
293,915
293.915
370,050
370,050
1,225,123
514,272 1,739,395
1,113,011
477,734 1,590,745
Income from invèstments
Unrestricted Unrestricted
funds
fund5
2024
2023
Interest receivable
13,579
4,533
19-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on charltablo actlvities
Council and
Community
Money
Advice
Serwicg
2024
Pènsion
Wise
Legal Aid
Activities
Totsl
2024
2024
2024
2024
Direct costs
Staff costs
Deprociation and impairment
Premises costs
Office costs
Staff and volunteer costs
Governance
Other costs
630,526
2.558
102.294
109,190
16,110
12.621
195,901
160.182
109,420
261,959 1,162,087
2,558
152,878
158,414
23,689
25,833
210,493
24,422
27.084
3.368
7,236
23
12,229
9,591
976
2.308
13,933
12.549
3,235
3,668
14.561
1,069,200
222.315
134.532
309,905 1.735,952
Share of $upport and governance costs Iseo note 6)
Support
11,954
11,954
1,081,154
222.315
134,532
309,905 1,747,906
Analysi3 by fund
Unrestricted funds
Restricted funds
922,990
158,164
309,905 1,232,895
515,011
222,315
134,532
1,081,154
222.315
134,532
309,905 1,747,906
-20-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on charitable activities
(Continugd)
Prevlous Period:
Council and
Community
Money
Advice
Servlce
2023
Pension
Wiso
Legal Aid
Activlties
Total
2023
2023
2023
2023
Direct costs
Slaff costs
Depreciation and impairment
Premises cosls
OffiGe costs
Staff and volunteer costs
Governance
Other costs
621,394
10.834
71.893
93,195
15.648
7.484
165.705
77,675
73.739
313.502 1,086,310
10,834
131,481
145,580
18,961
20,510
183,565
27,395
26.881
2,643
4,396
25
17,628
12.032
14,565
13,472
670
6,747
17,825
1,883
10
986.153
139.015
105,292
366.781 1,597,241
Share of support and govgrnance costs (See note 6)
Support
9.333
9.333
995,488
139,015
105,292
366,781 1,606,574
Analysig by fund
Unrestricted funds
Restficled funds
840.619
154,867
(79,190)
218,205
366,781 1,128,210
478,364
105,292
995.486
139.015
105,292
366,781
1,806,574
Support costs allocated to aclivitles
2024
2023
Governan￿ costs
11,954
9,333
Analy$ed between:
Council and Communily
11,954
9,333
Net movemenl in fund5
2024
2023
The net movement in funds is slated after chaTgingl(credilingl'.
Fees payable for the audit of the charity's financial stalemenls
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets
10,200
2,558
12.423
9,226
10,834
21

KIRKLEES CITIZENS ADVICE & LAW CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Trustaes
None of the Iruslees (or any persons connected with them) Teceived any remuneration or benefits from Ihe
charity during Ihe year.
During the year the charity has laken oul 1ruslees indemnity insurance, the cosl shown in these accounts is
£82512023 £7991
Employeos
The average monthly number of employees during the year was=
2024
Number
2023
Number
ServiGe staff
Administrative staff
Management
Volunteers
37
36
28
26
Total
70
72
Employment cosls
2024
2023
Wages and salaries
Social security costs
Other pension costs
1,003.903
78,666
79,518
930,335
79,190
76,785
1,162,087
1,086,310
The charity had 26 registered volunteers dufing the year ended 31 March 2023 bul only 22 actively
volunteered.
There were no employees whose annual remuneration was more than £60.000.
Remuneratlon of key management personnel
The remuneration of key management personnel was as follows..
2024
2023
Aggregale compensation
160,679
151,046
-22-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2024
10 Other expendlture
Unrestrlcted UnrestrlGted
funds
funds
2024
2023
Nel loss on disposal of langible fixed as5els
12.423
11 Taxation
The charity is exempl from laxation on ils activities because all ils incom8 is applied for charitable purposes.
12 Tangiblo flxed assets
L•asohold Flxtur•s and
lrnprovemgnts
flttlng8
Computor¥
Total
Cost
Al 1 April 2023
Disposals
276.474
(74.521)
23,286
28,089
327,849
{74,521)
Al 31 March 2024
201,953
23,286
28,089
253,328
Depreclation and Impalrment
AI 1 April 2023
Depreciation charged in the year
Eliminated in respect of disposal8
246,148
2.558
(62,098)
23,286
28,089
297,523
2,558
(82,098)
Al 31 March 2024
186.608
23,286
28,089
237,983
Carrying amount
Al 31 Maich 2024
15,345
15,345
Al 31 March 2023
30,327
30.327
13 Debtors
2024
2023
Amounts falling due wlthin one year:
Trade debtors
Other debtors
Prepaymenls and accrued income
66,947
273.383
81.535
55,778
327,643
25,316
421,865
408,737
-23-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Finance lease obligations
Future minimum lease payments due under finance lease5'.
2024
2023
Within one year
Within two and five years
In over five years
(84,186)
(208,000)
{52,000)
{103,4791
1240,186)
(104,000)
{344,186)
1447,665)
16 Crodltors: amounts falling due wlthin one year
2024
2023
other taxation and social security
Trade Creditors
Other creditors
Accruals and deferred income
31,825
7,906
10,597
56,387
35,862
8,399
802
106.082
106,715
151,145
16 Retirement boneflt 6Ghem8s
2024
2023
Doflned contrlbutlon $¢heme8
Charge lo profil or loss in Tespecl of defined contribution schemes
79,518
76,785
-24-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Retirement benefit schemes
(Continued)
Employ89 Benefit Obllgations
The Wesl Yorkshire Pension Fund Scheme is funded and ts contracted out of the slate scheme. The last Iri-
annual valuation of the scheme look place al 31 March 2022 and was undertaken by professionally qualified
actuaries. Aon Solutions UK Lld. using the Pfojected unit method. The Charity has paid for a valualion of the
scheme at 31 March 2024 and the figures below are based on Ihat valuation.
The notional value of the assels of the charity's share of Ihe scheme at 31 March 2024 was £1.206,000', the
Pfesent value ol liabilities was £988,000 leaving a nel pension asset of £218,000 al 31 March 2024. This is
nol recognised in these accounts, in line wilh FRS 102. on the basis the assel is not recoverable by reduced
conlribulions or refunds lo Ihe plan.
The valuation as al 31 March 2024 includes comparative year information for the Scheme as al 31 March
2023.
Contrlbutions
The employer Gonlribulions made to the Scheme dufing the year were £5,000 (2023 . £6,000). £Nil was
unpaid at the year end.
The employers regular contributions to Ihe Fund for the accounting period ending 31 March 2024 are
eslimaled lo be approximately £2,000.
Key assumptions
The latest actuarial valuation ol the Charity's liabilities took place as al 31 March 2024 Liabilities have been
eslimaled by th8 independent qualified actuary on an acluaiial basis using the proiecled unil credil method.
The principal assumptions used by the actuary in updating th8 lalesl valuation of the Fund for FRS 17
purposes were..
31 March 2024 31 March 20
Discount rale
Inflation - CPI
Pension increases
Pension accounts revaluation rate
Rale of genefal increase in salanes
8cted return on assets
The approximate split of assets for the Fund as a whole (based on dala supplied by the Fund Administering
Aulhorilyl is shown in Ihe table below. Also shown are the assumed rates of return adopted by the Employer
for the purposes of FRS 102.
The charity employs a building block approach in determining the rale of return on Fund a55els. Hislorical
markets are studied and assets with higher volalilily are assumed lo generate higher returns consislenl with
widely accepted capital markei principles. The assumed rate of return OD each asset class is set oul within thi3
note. The overall fate of return on assets is then derived by aggregating the expected return for each asset
class over the actual asset allocation for the Fund at 31 March 2024.
31 March 2024 31 March 2023
4.80
2.60
2.60
4.70
2.70
2.70
2.70
3.85
3.95
Equities
Property
Government bonds
Corporate bonds
Cash
other
Average Return l Totsl
79.4
80.8
100.0
100.0
25-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Retiremont beneflt schemes
(Continued)
Reconciliatlon of funded status to Balance Sheet
Value as al
31 March 2024
£OOO's
1,206
(9881
218
(218)
Value a5 al
31 March 2023
£OOO's
1,129
(989)
140
{140)
Fair value of assels
Present value of funded liabilities
Pension asseU(liabilily)
Unrecognised asset due lo uncertainty of recovery
Net ponsion assetl{liabllity)
sis of rofit and loss char
Anal
Period endin
31 March 2024
£OOO's
15
Period endin
31 March 2023
OOO'S
Current service cost
Past service cost
Inler8St cost
Expected return on ass8ls
Curtailment cost
Settlement cost
Expense recognised
21
{7)
28
Cha
stothe
resen
lue of Ilabililies
urln
the accoun
eriod
Period endin
31 March 2024
Opening presenl value of liabilities
Current service cost
Interest cosl
Contributions by participants
Acluarial (gains) I losses on liabililies
Nel bengfits pald out
Past service cost
Nel increase in liabilities from disposals and acquisitions
Curtailments
Settlements
Closlng prosent value of liabilil¢es
s to the falr value of a$sots durin
989
15
46
(411
(25)
988
Ch
the accountln
erlod
Period endin
31 March
024
£OOO's
1,129
53
(40)
Opening faif value of assets
Interest income on assets
Actuarial gains I Ilossesl on assels
Conlribulion5 by the employer
Contributions by participants
Nel benetils paid out
Nel increase in assets from disposals and acquisitions
Selllements
Closlng fair value of assets
(251
1,206
-26-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Restrlcted fund
The reslricled funds of the charity comprise Ihe unexpended balances of donations and grants held on Irust
subject10 Specific conditions by donors as to how they may be used.
At 1 April
2023
Incoming Rosource5
resources
expended
Transfers At 31 March
2024
Mongy Advice Service
Pension Wise
EU Selllemenl Council
Hong Kong
Yorkshire Building Society
222.710
134,494
59,369
49,605
48.094
1222,3161
(134,532)
(60.350)
149,603)
(48,210>
{394)
38
981
(2)
116
514,272
(515,011)
739
Prevlou8 Period:
At 1 Aprll
2022
Incomlng RoJou￿e3
resources
expended
Transfers At 31 March
2023
Money Advice Service
Pension Wise
EU Selllemenl Council
Hong Kong
Yorkshire Building Society
218.124
105,110
84.500
43,000
27,000
(218,205)
{105,292)
(84.772>
(42.958)
(27.139)
81
182
272
(441
139
477,734
(478,3641
630
Money Advlce Servlce
Money Advice Service lo offer a specialisl debt advice seNice.
Penslon Wise
Government funded guidance Service to help people understand their defined conlribulion pension oplions.
EU Settlemènt Council
Project to assist EU cilizens lo apply for settled status under Ihe EU Selllem8nt Scheme. Funded by Home
Office.
Hong Kong
This funding stream supports bi-lingual (Cantonese) caseworker to provide advice and information lo people
who have come to the UK from Hong Kong and Settled in the Yorkshire region.
Yorkshire Building Soclety
This funding provides in-person genefalisl advice deSivered from the YBS premises in Dewsbury and
Huddersfield.
Transfers between funds
The transfers be￿een funds al the year end, represenl the transfer of the balances on funding streams Ihat
either the charity has to finance from unrestricted funds or is enlitled to take Credit for the surplus.
-27-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Unreslricted funds
The unreslricled funds of Ihe charity comprise the unexpended balances of donations and grants which are
not subject lo specific conditions by donors and gfantors as lo how they may be used. These include
designated funds which have been sel aside oul of unreslricled funds by the Iruslees for specific purposes.
Transfers At 31 March
2024
At 1 April
2023
Incomlng Re¥ourGes
resour¢o5
expended
General funds
903,204
1.238,702
(1,245.318)
(739)
895.849
Prevlous Pgrrod:
Al 1 Aprll
2022
Incoming
resources
Resouree8
expended
Transfern At 31 March
2023
General funds
679,500
1.117.544
(1,128,210)
1630)
668,204
19 Analy81s of net assfjts between fund8
Unrestricted
funds
2024
At 31 March 2024:
Tangibl8 assels
Current assetsl(liabilities)
15,345
880.504
895,849
Unrestricted
funds
2023
At 31 March 2023:
Tangible assets
Current asselsl(liabililies)
30,327
872,877
903,204
20 Related party transactions
There were no disclosable related party transactions during the year (2023 - none).
-28-

KIRKLEES CITIZENS ADVICE & LAW CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
21 Cash generated from operatlons
2024
2023
IDeficit)Isurpus for the year
(7,3551
(11,296}
Adjustments for..
Investment income recognised in slatemenl of financial aclivilies
Los5 on disposal of tangible fixed assels
Depreciation and impairment of tangible fixed assets
(13.579)
12.423
2.558
(4,533)
10,834
Movements in working capital..
(Increaselldecrease in deblois
(Decreasellincrease in creditors
(13.127)
144,4301
149,619
14,325
Cash (absorbed by}Ig•nerated from operations
163,510)
158,949
22 Analysis of changes in ngt funds
The charity had no material debt during the year.
-29-

Document Activity Report
Document Sent
Mon. 18 Nov 2024 15'.47.'03 GMT
Document Actlvity Hlstory
Documont hlstory shows fflosl recent activity first
Date
Actlvity
Thu, 28 Nov 2024 23.14'.15 GMT
Mohammad Maqsood Approved the document
Thu, 28 Nov 2024 23'.11'.02 GMT
Mohammad Maqsood viewed the document
Tue, 28 Nov 2024 21..10'.59 GMT
Mohammad Maqsood viewed the document
Mon, 18 Nov 2024 15..52'.32 GMT
Document Sent
You can verify that this is a genuine Portal document by uploading it to the following secure web page..
httP5:Ilbkplus.accountantspa¢e.co.uklmessageslVerifyDocument