Charity iegistration number 1088651 (England and Wales) Cornpany reg15tratlon number 04259550 KIRKLEES CITIZENS ADVICE & LAW CENTRE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
KIRKLEES CITIZENS ADVICE & LAW CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Trusto0s Urnar Shafal (Chairl M Maqsood (Treasurerl Anne Hinton Carol MikEnna Lesley Reilly Alison Weslwopd Tayyib Abrar (Appointed 10 March 20251 (Appointed 2 June 20251 Secretary Nlck Whlttlngham Senlor management Nlck Whittingham Lesley Kay8 Olivla O'Hanlon Lynne Howarth Chief Executive Operats'cKs Manager Communications Managèr HFi Manager Charlly number (England and Wales) 1088651 Company number 04259550 Auditor BK Plus Audlt Llmited 52 St Johns Lane Halilax We51 Yorkshire England HX12BW
KIRKLEES CITIZENS ADVICE & LAW CENTRE CONTENTS Page Trustees. Ipport Statemènt or Irusl8gs' responslbllllles Indèpandent 8udllor's report 8- 11 Statement ol financial activities 12 Ba18nce sheol 13 Ststemenl of cash flows 14 Not8s lo thè financial stat•m8nls
KIRKLEES CITIZENS ADVICE & LAW CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Th8 Irust88s who ar8 a50 dir8Ctor5 of the charily for lh8 purposes of th8 Cornpani8s Acl 2006, presant Ih8ir report with th8 financial stalernenls of the ¢h8rity for the year ended 31 March 2025. The Iruslees have adopted the provisions of the Slatement of Recommènded Piaclice ISORPI'Accounling and R¢p)rtin9 by Chari¢i*s' i$su¢d in March 2005. REFERENCE AND ADMINISTRATIVE OETAILS R¢glstgrgd Company numb9r 04259550 (England and Wales) Registered Charity number 1088651 Raglstorod otHc• Units 11-12 Empire House Wakefield Old Road Dewsbury Wesl Yorkshire WF12 8DJ Tru$teg$ Utnar Shafat Chair Mohammed Maqsood Judith Priestley Linda Survrllers Lesley Reilly Nolhgn James Woodhead (Rtrsigntrd 02106120251 Tayyib Abrar IAppoinlgd 02106120251 Carol May McKenna Treasurer (Resigned 08107120241 (Resigned 08107120241 Alison Westwwd (Appointed 10103120251 Company Secretary Nick Whrttinuh8m Audltors BK Plus Audit Limited Statutory Auditor Chartered Accountants 52 Sl Johns Lane Halifsx West Yorkshire HX12BW Bgnk•rs CAF Bank Lld 25 Kings Hill Avenue Kings Hill We51 Malling Kent ME194JQ Lloyds TSB 75 Commèrcial Strèèl Batley West Yorkshire WF17 SEQ
KIRKLEES CITIZENS ADVICE & LAW CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Th8 financial 5tatetn8n15 have b8en pr8par8d in accordanc8 With th8 accounts'ng policies sel out in nole 1 to th8 financial slaternents 8nd comply with the charity's governing document, the Cornpanies Act 2006, FRS 102 The Financi81 Reporting Slandard applicabla in th8 UK and Republic of Ireland. th8 Charitiès SORP"Accounling 8nd R8POrting by Charities". Slaternent al Recommended Practic8 applicable to chariti85 preparing their accounis in accordance wilh the Financial R£porting Standard applicable in Ihe UK and Republic of Ireland IFRS 1021.. Oblectlves and acllvbtles REFERENCE AND ADMINISTRATIVE DETAILS Senior Management Team Nick Vvhittinyham -chief Executive Lesl8y Kay6 P8ration5 Manager Olivid O'Hanlon .Communic41tions Manager Lynn¢ How3r1h .HR Man8r STRUCTURE, GOVERNANCE AND MANAGEMENT Govemlng document Kirklees Citizens Advice & Law Centre is a charitable company limited by guarantee. incoiporaled on 26 July 2001 and rggislered as a ¢harily on 28 Sgplember 2001. The goveming do¢umenl$ arg the Mgrvorandurn and Artides ol A$socialion The organisation was previously called Soulh Kirklees Citizens Advi Bureau, then Kirklees Citizens Advice and was orfginally gslabllshgd In 1936. R•crultm•nt and appolntm•nt of new trusl••$ Trustee Board M8mbeis are recruited and appointed by an open procedure. Newly appointed trustees are provided with comprehenslve Inductlon to Klrklees Cltlzens Advlce & Law Centre Ihrough prov151on ol Iralnlng courses and mentorlng Oy 8slablish•d truslees. Ongolng training is off8r8d lo luifil th8ir rol•s. Organi8ational 8tru¢turo Kirklees Citizens Advice & Law Centre is governed by its Iru51ee board which is responsik4e for selling the strategic direction of the organisation and lh¢ policy of the Charity. The Iruslees carry the ultirnate responsibility for the conduct of the organis81ion and lor ensuring Ilial il sats'sfieg lis legal and conlraclual obligations. Full Iruslee board meètings are held quarterly each year as well as an annual strategy day. Separate finance, risk, staffing and campaigns subcommittee meetings are held during the year. Day lo day operation of the org3nisalion is delegaled lo the senior m8n8gemenl team. The truGtg9 board 18 indopondent from the Bgnior mana9gmont tearn. A ragiBter of trustaa board mernborfs intgrosts is h&ld at tho registered office ancl is availaLle lo Ihe publi¢. Kirklees Law Centre became a wl11Y owned subsidiary of Kirklees Citizens Advice & Law Centre on 1 st April 2014 and merged fully wilhln Klrklees CzenS Advlcg & Law Cenlrg on 31st f¥larch 2019. Th18 merpr pul Into effect the pra¢tlcal operation olthe organisalion in recent years and is in line Wlth our rnediurn lerrn slralegy. Related parties Kirklees Citizens Advice & Law Centre is a rnember of Citizens Adv, the operating narne of the National Association ol Citizens Advic$ Buraaux, which providès a Iramawork for standards of advicè and cagawork managemant as well as monitoring progress against these standards. Kirklees Citizens Advice & Law Centr8 is a rnèmb8r of lh8 Law Centres Nglwork tLCNI, th8 operating nstne of the Law Centre5 Federation, which is the llbrella orqani58tion for Law Centres in England and Wales. Operating polia8s are independ8ntly d8tetmined by the Irusle8 board of Kirkl88s Cthz8ns Advic8 In tyder lo fulfil its charitabl¥ objeclives and comply'Nith the national rnembership requirernents of Citizens Advice and LCN. Th8 organisation also co-operates wilh a nutnb8r of oth8r advic8 seMc6s, local charities and stalutory organisats'tsns on behaw of its clients. wtrTe a trustee 15 3150 3 rnember of another organisation. they may be involved In discussion5 involving that organisation, but not in the ultimate decision making process.
KIRKLEES CITIZENS ADVICE & LAW CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Rlsk rnanag¢mgnt The Irusl&8s hav& a duly to idents'fy and review the risks lo which the charity is èxposed and lo ensura 8ppropriaie controls ar8 in place lo provid8 r&asonab18 assuranc8 against fraud and error. The organisation has a Risk Assessment and Contingency Planning policy. All risk8 are assessed on a quarterly basis. Nevi or increased risks are assessed as they are idenlrfied. Actions are taken to mitl9aie any significanl risks. This includes policies lo ens(Jre the treaiih and safely ol staff. volunteers and dienls. OBJECTIVES AND ACTIVITIES Obl•¢tlvgs and •lms The objectives of th¢ organisation were amend¢d wlth thè permlssl¢n of the Charlty Cornmlssion on 21 Janu8ry 2009. Thege are,, lo promote any charitab16 purpose lor the PLknlic ben6fil by the advancement of education. th8 protection and pr8servalion ol h8alth and the rèli81 of poverty, slcknèss and distr&ss in ?artlcular, but wlthoul limitation, lor the b8nelil ol thè community in Kirklees and surrounding areas. Charitable activitie¥ The principal aclivilies carried out by the or9enisalion durin9 year were.. As the L8ad Body.. Manag8m8nt ol subcontracts with Fusion HousSng Monltorlng own and $ubcontraclors' p•rfomiancè and r•portn9 to Klrkl8os Councll Maintaining and developing the Advice Kirklees PBrtnership As a provlder ol seNlces: Provision ol a fac• to fac* gèn•ralisl advic8 sèrvicè at EmpS1• House, O•wsbury Operating contact centre'5 al the above location as part ol our rnodel ol advice seryice delivery in KIree$ Provision of a telephone advi service lor Kirklees Provision ol face to lace sp8cialist d8bt advic8 at tha abtsv8 kxation Provision of face to face 5CIaliSt adwice service5 acros5 Kirklee5 coverlng the lolbwng areas of law.. Asylum, Dlsciln)inatlon. Employment, HousSng and Welfare Beneflls Provision ol an Ernploymgnl l8lephone advic? sorvicg lor Kithlegs Provision of face to face refugee and asylurn support service across Kirklees Provision of a Pgnslon Wisg s6rvicg In Partnèrshlp wSth Clllzèns Advice Manch•st8r and CltSz•ns Advic8 Wigan Ilune8d by HM Treasury) Provision of a face to face and telephone Service to support applicants to the EU S?ttlernenl Scheme Provision of a ranga of cornmunity proJ$cls. Including oulraach advicg at community vanuès auoss Kirkless. Provision of training and supervision for discriminats.on and asylum casework 58rvices in North Yorkshire Referral and signposb'ng of clients lo other advice providers and suppori agencies Volunle#rs play a role in the dèliv•ry ol 8dvlc& servlctrs and also contribtho to thè adminisiralion of the organlsalan. Tha orgarnisation has producad an Annual Report for thè yaar to March 2025 which provi$ further dètail on the charitabl8 activitie5 carried out.
KIRKLEES CITIZENS ADVICE & LAW CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Public bgnaflt Wè havè referied to the guidan¢& contained in ihe Charity Commission's gener81 guidan¢8 on public benefit when raviewing our aims and obj8cliv&s and in planning our futur8 activities. In particular, th8 Irusi888 cOrlder how planned aclivili8s will contribute lo the airns and objectives they have set. Our main beneficiaries are people living in Kirklees who are experien¢in9 poverty, deprivation. social exclusi)n. disabilily and ill-health. The services we deliver online, by lelerthone and face lo face are designed to provide information and advice lo enable beneficiaries to undersiand their rights and enliuements and to provide prathcal support lo enable them to access and enforce those rights and enlillements. The Majority of our Wf>rk relates to social w8llai8 law and, in particul8r. weffarg benefi'ts. debt and housing. Our services also provide direct connaclions to other advice and support SeiceS delivered by our partner statLJtory and voluntary sector agencies where Ihese provide more 8ppropriale 8ssisian¢e Sucoess is measured by.. Overall, the organisation has assisted 35,993 people during 2024-25. The number of p80ple assisted compares very favourably lo similar organisations in the sector, allhou9h it is falling as core fundin9 has reduced in recent periods. We can conli(J8nl ihal our servlcts 18 accèsslblè, effaclbve and good valu6 for money and has b&6n re85116nl In the face ol an unpreced8nted crisis. Face to face services available in key locations across Kirf(lees. For the year lo March 2025 we have operated a drop-ln servl¢e In our ¢on18el ¢8nlr8 Sn Dawsbury bul capaelly Is Ilmllèd, We also opèrate drop-bn 88rvlc88 in l¢e8llons in Oewsbury and Hudders1ld. We have expanded more complex face lo lace work by appointrnenl. A telephone advice service ovailable to people c811ing from Kirf¢lees available Monday to Friday during normal offi¢e hours. In addition. 8 Specialist employment advice $8rvice is available by telaphon&, We have maintained our telephon& services and have added additional remote accessibility using email. chal and lexling options. An oiiline infortm8lioii servi¢e 8v8ilgblo. For Iliis rxriod Ihero wore 22,220 unique us¥is of Iliis soNice. 8rouiid 1118 Same as the previous year. Data calculating outcomes of our main sÈr4ices in relation to welfare benefits and debt. For the year to March 2025 we managed iolal debt lo 4 value of £8.8 million, and supported new benefit entitlement tts a value of £8.5 million. D818 lor client salisfaetion ivhich dgmonslrales that, lor the sear io March 2025. 980A ol dien1$ were happy or very happy with the service they rec8ived. Exlefn81 Independenl quality audit by a ranue of resp8¢led i)odies has v81id8led Ihe quality ol our systems and procedures and ol the advice we provide. We have rnaintained all accreditations. Assessrnent by Cilizens Advice ratee us at the highest levd across all areas. Peer review Dtour Legal 'd asylum work gave a rare rating 011 IOu191andlngl for the qLJallly of speclalisl advico. Flnanclal rovI•w R•serveJ F>tsli¢y Reserves are defined 0$ assets less liabilities. For the purposes ol the reserves policy, fixed assets, non-cash assets such as vioik in progress, arid ptriisioii liability are e)xclud¥d on Iliéj basis Iliai Ihey do not irnpaci short-term liquidity. Restricted reserves are also exc1led as they are ring1ÈnCd for spetiilic purpuses. Reserves rnay be required In futur& lo cover costs in the following scenarios.. some funding is paid late some nding 1$ di$¢onUnued • lo manage an unforeseen omergency to provide funds lo explore new beneficial opportunibes lo address longer-lerm Ilabililie8 The org8ni39tion policy is to retain 2- 4 months operating COSt8 Ibas¢d Dn budgeted lore¢95t for th¢ ye8r aheadl os rg8erv8s. Reserves will ba monitored by Ihts Trustee Board on a quarterly basis. The reseN8S policy will be forrnally review9d by the Trustee Board on an annua basis. Stralegic objectives Bre sel lo ensure Ihe required reserves are maintained.
KIRKLEES CITIZENS ADVICE & LAW CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Al 31st March 2025, Ihe 18vel ol unreslricted reserves was £786,296, which 15 equwalenl to 5.5 months budg8t8d expenditur8 1£1,693,1591 based on the fore$t5 for 2025126. The trustees have reviewed the level of re5erve5 and have established that thay are compliant with the above policy. The trustoes fegl that thoy would be ablo to carry on the Charitable cornpany's activities in the evenl of a signifiG3nt drop in income. Tha organisation's principal lundiro sourc8s durfng 2024125 ara shown in nots 3 and Raslriclèd Funds ar8 idèntifièd in Note 16. Al expenditure was incurred in the furtherance of the charitable cornpany s objectiV85. R8s8rv8s and incom8 r$ceiv8d in advanc8 are held in inl8r85t-b8aring savings accounts with our bankers. The Iruste8s consider it prudent to ensure that all reserves are available at short notice. This therefore precludes the use of tnedium and long term in'¢eslrnenls. Charity: The income for the yew lo 31 Mgrch 2025 totals £1,6SS,04312024.. £1,752,9741. Expendilure lor Ihè year totals £1,764,5 12024. £1,760,329). The unrestrleled lunds show a surpluslldefielll for the year, aftèr transfers, ol £1109,553112024. £17,35511 wilh Linrestrlctad r9s8ni8s al th8 year lotalling £786,29612024.' £895,849). Th8 r8strict8d fund balanc8s wor8 £NILI2024'. £NILI. Adju5tment5 lor acluark41 losses on defined benefit pensDn schernÉs are a nel gain of £Nil for the year, in relation lo the scheme for Kirklees Cilizens Advice & Law C8nlre. The Iru51ees have followed the guidawe of FRS17 in Ihes8 financial slatem&nts and have obtained a professional valuation ol the defined b8n81it scheme. Th@ FRS17 vaualion ShOS a surplus. as il h85 for the previous 2 years, prior lo Ihal there were large liebililie5, and the trustee5 have taken a prudent approach in racording a nil ass•1 valu8 as at 31 sl March 2025. Futur• plans and dgv•lopm9nls Following a significant contreclion of services during years of austerity. core funding slabilised and was a period of consolidallon alon9sldg gxplorellon of n9W QPPQrtunlll&s as Ihoy arlsg. Unfortunaloly, wg hoVO Sggn fJrth&r cuts to Cor funding in 2Q24125 Wp b88n sur.8%51u1 In r81Aining inpr&a8ino cnn1rHc.t Inr Lfttal Aid wnrk whirh havp Allaw8d fnr evelopmenl ol a speclISt Housin9 advice Servi initially in Kirklees Bnd, more recently. the Leeds Court Duly scherne from August 2023. We 8r¥ gncouiaged by propos815 lo increase 8ignili¢anlly th$ hourly r81e8 for Housing and Asylum Legal Aid viork which Ne hope wll support expansion ol bolh teams in corning year5. We have prOVed a5SlStance lo people needing trj apply to the EU settMent Scheme through a project now funded lo March 2026. We have a150 established a successful bi-lingual inloimation and advicè sarvicè for BNO visa holdèrs from Hong Kong who hav6 sèltlad in Yorkshirè and this will run lo March 2026. We have maintained skills and proli18 in the area ol discriminatK)n law and obtained a Legal Aid contract lor this work in 2019. The L4ller allows for dis¢rimin8tion relaled Employment work and we aim lo expand the team in 2025126 viilh a locus on employmonl mallws and service issues rolaled lo cliants expolioncing discrimination in th$ benefits sysiem. We identified a gap in provi5ior) relating lo complex general Ca5ewk, particularly where Glients have rnultiple interconnected issues, and we obtained lunding in 2023 to address that. We are rnindful of developrnent in digital technology and are progressing expansion ol digital $9Tvice$. including lurthgr enhancements io our web sile, advice using w8b¢h81. and polenlial development of apps to qupport advice provision. Wg ar9 a¢ulgly aware knal Ihgrg is a $horlage of $peGi4list social wgll¥rg lawyers and that Ihg low level of Lggal Aid fvnding means that it is increasingly ditficdt to maintain salary levels attractwe to qualified legal staff. We remain committed to tralnlng n9w solidiors, legal gxe¢utlv9s and 8dvl¢e staff who Can support Ihe Imponani aréas of soc181 wglfaro18w w8 cover and we wll Gonlinue to Sgek funding to support training of advice staff at all levgls. Vve have put in place a long-18rtn plan for rolling training and development of advice staff and are starting to see positive irnpacts frcm thal.
KIRKLEES CITIZENS ADVICE & LAW CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 PRINCIPAL RISKS AND UNCERTAINTIES Th8 Trust88s rnaintain a slrat89ic bLJsin&ss plan which 18 revi8w8d annually and updated regularly. This contains an analysis of the various associated risks and a surnmary sel out in an organi581ion risk assessment matrix. The organisationgl risk assessment malrix assesses polenlial consequences. likelihood. and impact. 11 also sets out policies, procedures and systems to mitigate Ihose risks or manage any potential impact on the organisation should those risks materialise. The principal risks and uncertainties facing the organisation include.. Loss ol key funding or lailLJre ol income streams Inconsislenl cash-flow for Leg81 Aid work which is paid in arre8rs when cases are clos¢d Low rales ol pay loi legal Aid work which increasingly make il diffi'cult lo sustsin Failure to meet quality standards or regu12tion required by regulatory bodies Brgach of syslgms rglallng lo securSly ol dal8 Loss or failure of IT systems Unplanned loss of key staff Lack ol Iraine(J advicts work8r8, pardcularly 81 a 8p8d81I811ovel. Recruilmenl and appointmonl ortruslees Trustee Bo8rd Membe1$ are recruited and apwinted by an open procedure. Newly appointed trustees 8re provided with 8 comprahensive induction lo Kiiklees Cilizeiis Advico & Law Centra Ihrtsugh provision ol training courses and mentoring by e8lablished tnjslees. Ongoing training is offerpd lo lullil their roles. Nviie uf tlie Iru&l¥e¥ lidb driy beTiefiLl<il iiilere¥l iri tlie T1pdriY. All uf Ilie tru¥leeb die iiieiriber¥ vf Ilie LUiTIVdfiy drid ouar8ntee to contribute £1 in the event of a winding up. Audltor In accordanEe with the cornpany'5 articles, a resolulign PTopo$ing thot BK Plus Audit Limited be reappointed 89 ouditor of Ihe company will be pul 81 a Goneral Meeting, Dl$¢lo$ur• of Informatlon to audltor EaGh of the Irusl??s has nf1rrll9d Ih81 there 15 no inlortnation of which Ihgy ale awarg which 15 relevant lo the audit, but of vihir.h thp. aijdilnr is IinAwArp.. Thp.y hAvp fiirthp.r rnnfirmp.d that thry havp lakp.n Apprnprialp. qtp.ps tn ilpnlfy $iJr.h rplp.v%nt Inlomiallon and lo $s¢abllsh that Ihg auditor 1$ 8warg of such Inlorm8110n. Thè Iru$1è8$' réport was approved by th8 Bo8rd of Trusloos. Nl Maq5(KxI ITrea8urerl Tru8t•è 17 November 2025
KIRKLEES CITIZENS ADVICE & LAW CENTRE STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 Th8 Irust88s, who are also th8 directors ol Kirklees Cilizens Advice & Law Centr8 lor the purpos8 of cotnpany law, ar8 responsible for preparing the Trustees, Report and the financial statement5 in accordance with applirable18w 8nd United Kingdom Ac¢ounlin9 Standards (Unitod Kin9dom Generally Ac¢*pled Accounting Pra¢li¢el. Company law requires the trustees lo prepare linancial statements lor each financial year which give a true and lair view ol the slate of affairs ol the charity and of the incoming resources and application of resources, including the income and expenditure, ol the charitable oompany for that year. In pi8paring these financial statetn8nts. the trustees are 18quir8d lo select suitable accounting policies and then apply them con51Stently,' observe the rnelhods and principles in the Charities SORP.. make judg8rn11Iils and asliiTialds that are r&asoiiablv and prudent.. state whether applleable UK Accounting Standards havè b88n followéd. subl•ct to any rnat8rial d•partur•s dlsclosed and ¢xplained in the financial stalomonts., and prepare th8 financial 51at8tn8n15 on the going concern basi$ unlèss 11 is inappropdata lo presum8 Ihal Ihe charlly will Continue in operation. The trusleèg ar8 responsible for keeplng adequate accountlng rÈ¢ord$ that dis¢lose wilh rèasonablè 8¢cura¢y 81 any me the finaneial pts$ilion ol tha charity and enable them to ensurè that thè financial slatani8nts eomply with tho Compani8$ Ael 2006. Th8y are also responsibl8 for sa18 Juardlng th& assets ol th8 charlty and henctr for taklng r8asonabl8 steps tor th8 pr8v8ntion and dele¢tion of fraud and other irr&gul8rlties.
KIRKLEES CITIZENS ADVICE & LAW CENTRE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF KIRKLEES CITIZENS ADVICE & LAW CENTRE Oplnlon Wts h8V& 8udited the finan¢ial stslamènls ol Kirklees CitiLan$ Advi¢9 & Law Centre (the 'tharily'l for Ih& year 8nded 31 March 2025 which comprise th8 stat8rn8nt of fiNancial activi1188, th8 balance sheet, th& 8tat8ment of cash flows and no18S to th8 financial stalemenls, including significant a¢f))uniing policies. The financi81 repDriing framework that has been applied in their prgpar81ion is applicabb18w and Uniled Kingdom Accounting Siandardg. including Financial Reporting Slandaid 102 The Financial Reporting Standard applicable in tha UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Pradi¢el. In our opinion, the financial staternenls.. give a true and lair view ol the slate ol the charitable company's affairs as at 31 March 2025 and of ils incoming r¢sour¢8s and application ol resour¢e$, including rts income and expènditure, for the year then endéd,. havé b88n property prèpar8d In accordanc8 wlth Unit8d Klngdom G8n8rally Acc8ptèd Accountlng Practlce.. and have been prepared in acc(rdance wrth the requirements of the copaNieS Act 2006. Basi8 for opinion We conducted our audrt in accordan wilh International Standards on Auditing IUKI IISAS IUKII and applicable law. Our r&8ponsibili1168 undor those Standards arts lurthar d8s¢rib$d in the Aiidilors 1&8ponsibilili&s forth& audil of the fin&n¢i&l stal&ments section ol our report. We are independent of the charity in accordanca with the ethical requirements that are relevant to our gudit of Ihe lin8nc481 Slgtempnls in the UK, including the FRC'S Ethic81 Slandaid. and we have f(Jllilled our other elhi¢al responsibilities in accordancg wilh these rgquiremenls. We bgli$ve that the audit eviden¢s wg hgve obtained 1$ sufficient arKI appropriate io provide a basi5 lor our opinion. Conclusions Telating to going roncern In audlllng th8 Ilnanelal slatam8nt$, we have eon¢luded that thè tru$lts86' use ¢1 thé golng con¢6m basls of a¢countlng In thè preparation ol Ihe linawial slal8m8nls is appropriate. Basèd on Ilw work n8va p8rforn. w4 h8vè not Idèntlflèd any m8lèrlal uncèrt8lntl8a rèlatlnu to èV8nls or eondltlong that, individually or collec'Vely. may cast significant doubl on the charity's ability lo continue as a going concern for a period of ai 108sI Iwelve months Ircm wh8n thè finan¢ial $tatementS 8ro 8ulherlsed lor Issua. Our responsibilities and the responsibililiÈs ol the trustees wilh respect lo going concern we de6crib&J in the relevant se¢lions DI this report. Othgr Infomiatlon Th8 other information comprls8s thè Infom)ation Includ8d in the annual rèport other than th8 financlal stal8m8nts and our auditor's report Ihereon. The trustees are responsible for the other information contained within the annual reporl. Our opinion on the financial slaternents does ml cov8r the oth8r information and. except lo the 6xlent otherwise ¥xplicitly 51aled in our report, wtr do not expreay any form ol asyiJrMn¢e conGILJsion th#r#on. Our re5ptsnsibillty is to rtrad the othtrr information and, in ning so. consider whether the other inforrnalion is materially inconslstenl wilh the financial statement5 or our knrjwledgp obtaingd in th• coursa of tha audil, or othèrwisa app$ars to bè materially misstat$d. If wè idèntify such material Incon515tencies or apparent malerial rni5Statements, we are required to deterine Nvhether thi5 gives rise to a matertal misstatement in the fin8nGial stalemenls themselves. If, based on tre work we have perforrned, we conclude that there is mat¥rial misstatttm¥nt of this othèr information, w¥ are rèquirdd to raport thal fact. We have nothing to report in this regard. Oplnlons on other mattgrs proscrSbed by tho Companl8s Act 2006 Iii our opinion, based on the work underiaken in the course of oui audit.. th8 Inlomalon Ven In the IrLJsl89s' roport lor the Ilnand81 ye8r for which the fin8n¢lal stsloments are prepared, whl¢h indudes the directors, report prepared for the purpK)ses ol company law, is consistent wlh the linanoal stslemenls., Iha dirèctors, rèport includad within the trust, r6POrt has an praparod in accordanc8 with applicablè lègal requirements.
KIRKLEES CITIZENS ADVICE & LAW CENTRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF KIRKLEES CITIZENS ADVICE & LAW CENTRE Matters on whlch we are requSred to report by excepllon In ihe light ol tha knowbdge and understanding ol tho charity and ils environment obtained in the cour8e of the audit. w¥ hav8 not idenlffi8d mat8rial misstal8m8nts in the diractor8' r8POrt included within th8 tru8t8es' report. We have nothing to report in respect of thè Idlowlng mattèrs in r8lalSon to which tha Companlgs Act 2006 rgquir•s us to r8port lo you rf, in our opinion.. adaquat& accounling records hava not baen k8pt, or rgturns adequate lor our audll have nol bg8n recèived from branches nol visit8d by u5.. or Ihe linanaal s18lernenls are not in agreement with the a¢counling records and returns., or certain disclosuies ol trustees, remuneration specrfied by18W 8re not made., or we have not received all the information and explanations we require forour audit., or the trustees were not 8nlilled lo prepare the financial slaternenls in accordance with the srnall companies regime and lakp. 2dv2ntxop. nl thp smxll r.nmDAnip.s' pxo.rnr)tinn8 in r)rp.parino Ihp triJslp.p.s' rpw)rt Hnrl frnm thp. rp.qiiirp.mpnl In prapare a slraleglc report. Re$ponslbllltlos of trusi•¢8 As expl¥in¢d morg fully in thg slatemgnl of Iru$l¢¢$' r¥sponsibililies, the truste¢s, who org also Ihtr dir$¢lors ol the ¢harily for the purpose of comp8ny 13w, are r95PQll8ible for the preparation ol the financial 51alemenls and for beinA sakn'sfied that they give a true ond lair view, and for such inlerngl ¢ontrol as the trustees determine is no¢¢ssary lo enable Ihp prepargtion of finan¢ial slal?mgnls that ale Ireg fro rnalerial Misstate91, whether dug lo Iraud 01 error, In prgparing the financial stalernents, the trustee5 are re5pcnsible lor assessing the charity's ability lo continue a5 a going Goncem. clisclosing. a5 gpplicable, matters related lo going concern and using the going concern basis ol accounling unless the trustees either intend lo liquidat9 Ihtr charitable company or lo ¢ga$g c)pgr4tions, or havg no rg01islic allginalivg bul lo do $0. Auditor's responsibilities for the audit of the financial statements Our objectives are lo obtain reasonable assurance about whether the ffi'nancial statements as a whole are free from material missl¢lemenl, whelh¢r due lo fraud or error, and lo issue an ou¢Jilorfs report that includes our opinion. Reasonable assuranwe is a high levgl ol QBBurance bul is not a guarantee Ih3t L4udil wnducted in L4ccordance with ISA5 IUKI will aayS detect material misslatemenl when il exists. Misstatements can arise trom fraud or error and are considered material il. individually or In the aggrogale, they could r9880nably be expected to Influgnce th& economlc de¢l8lon$ of usgrs18kan on the basls ol these financial slalemenls. The extent to which our procedures are capable ol detecting irregulgrities, in¢ludin9 fraud, is detoiled below. A further description ol our responsibilities is available on the Financial Reporting Council'5 website at.. hltps'.Ilwww.frc.org.uklaudilorsresponsibilitie& This description forms part of OLf auditor's report.
KIRKLEES CITIZENS ADVICE & LAW CENTRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF KIRKLEES CITIZENS ADVICE & LAW CENTRE othgr rnattars Our 8pproa¢h 10 idenlrfying 8nd assassing tho risks of malarial misstalem8nl in r88pect of irregul8ritits, including fraud and non-complianc8 with la8 and regulations, was as followB= • The engagement partner ensured thal the engagetnent taam co118ctiv8ly had th8 appropriate comp•t8nce, capablli118s and skills to Identify or reccgnise non-compliance with appliczble laws and regulalions., We identified the laws and regulalons applicakile to the COTnpany through discussion5 with directors and other management. and from our commercial knowledge and experience ol the industry sector., We focused on specific la$ and regulalions which we considered may have a direct material efle¢l on the fin8n¢ial 918temanls or the operations ol the company, including th8 Companies Act 2006, lax81ion legislation and dal8 protection, anti-bribery, employmenl. environmental and health and safety legislation.. Wa ass&ss•d th8 axt8nt of compllanca wllh th8 laws and r8gulalons Id8ntifi•d above through maknng 8nquiries of anagemenl and inypectirrtJ legal correspondence., and • Ensured laws and regulations were communicat1 within the audit team regularly and the team remained alert to instances ol non-compliance throughout the audil. We assèssed the suseepliblllty ol the company's financlal statèM8nts to rnatèrlal misstatament. includlng obtainlng an undorslandlng of how fraud mlght occur, by.. Makin9 enquiries of men0rnent as to whore they ¢onsidered there wgs a suswplibility lo fraud, their knovApdge ol a¢lual, su$pF¢tsd and alleged fraud., Conslderlng tha Internal eonirols in place lo millg818 rlsks of fraud and non<ompll8nc& wllh laws and r8gul8ll¢ns,' and Underslonding the design of the oompony's remuneralign poli¢ies. To oddress the risk ol fraud through manogemenl bias and override ol controls, we., P8rtormad anal)rtlcal proc8dur8s lo Idèntlfy any unusual or unèxpectad ralatlonshlps,, Tested journal eiitries lo identify unusual tran5aGtions • Assessed whether judgements and assumptions madè In d8t8rmining th8 accounting •slSmates sel out In not8 2 w8r8 indicutive ol polèntial bias,. and Inveslig8led the rationale h1nd signilic8nl or unu5u81 transacliong. In response to the risks of irrogulaiilies and nun-compliance with laws and regulations, we designed procedur88 which inttluded, but were not limited to.. Agre#ing finanoal yiat8ment dlsclosurès to und#rlying 8upporting docutn#nlation; Reading the minule8 of meetings of Ihtsse chargwj with governance., Enquiring of management as to actual and polénlial Iltigalion and claims,. and Rgvlewlng corspondenCe wllh HMRC, rel$vanl rfrgulelors and Ihg ¢ompany'$19991 edvlsors There are inherenl limitalions in our audil procedures described above. The more rernoved that laws and regulabons are from the fin8n¢ial Irans8ciions. thè less likely il is that we would b8eom8 aware ol non-compliance. Audilino 81andards also limit the audil procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspe¢lion ol regulatory and legal Correswndence, if any. Material misststements that arise due to fraud can be harder to delect than those that arise from error as they may involve èlib8rate conc•8lm•nl or collusion. 10-
KIRKLEES CITIZENS ADVICE & LAW CENTRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF KIRKLEES CITIZENS ADVICE & LAW CENTRE U59 of our r¢port This report is mad& solgly lo the charitable cornpany's m&mb&rs, as a body, in a¢cordan¢e wlh Ch8Ptor 3 of Part 16 of the CoMpani8s Act 2006. Our audit werk has b88n undertaken so that w8 might state to th8 charitable company's members those matters we are required lo stale to Ihem in an auditor's report and for no other PLJrpose. To the fvllesl extent pemiilled by law, we do not aceept or as5urne iesponsibility lo anyone other than the charitable cornpany and the chaittable comp8lly'S members as a body, lor our audit work, for this repori, or lor the opinions we have fomied. Vl¢torlo Atklnson FCA Isgnlor 8tatutory Audltorl For and on behalf of BK PILJS Audit Limited, Statutory Auditor Chartered Certified Accountants 52 Sl Johns Lan8 Halilax West Yorkshir8 HX12BW Eng18nd 1 Dtscomber 2025 11
KIRKLEES CITIZENS ADVICE & LAW CENTRE STATEMENT OF FINANCIAL ACTtVlTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unr•stri¢tsd Restri¢t•d funds funds 2025 2025 Total Unro8tri¢tsd Re8tri¢l*d fund8 funds 2024 2024 Total 2025 2024 Notes Incom• from= Charitable activitie5 Council and Con)munily loney Advicé S8rvic8 Pension Wise Legal A¢livltio$ 905.049 110,197 223,440 118,086 1,015,846 223,440 118,086 283,779 931,208 157,067 222,711 134,494 1,088.275 222,711 134.494 293,91S 283.779 293,915 Invgstmgnts 13,892 13,892 13,579 13,579 Total Incom• 1,202.720 452,323 1,655,043 1,238,702 514,272 1,752.974 Expenditure on: Charitable activ185 Council and Cotnrvunily Money Advice Servlce Pension Wise Legal Aid Activities 955.527 111,420 222,869 118,927 1,066,947 222,869 118,927 355,853 922,990 158,164 222,315 134,532 1,081.154 222.315 134.532 309,9)5 355,853 309,905 Total ¢harltsbl• expendlture 1,311.380 453,216 1,764,596 1,232,895 515,011 1.747,9)6 Oiher expenditure 10 12,423 12,423 Total oxp•ndltur• 1,311.380 453,216 1,764,596 1,245,318 515,011 1,760.329 Net expendlture 1108,6601 18931 1109.55JI 16.6161 17J91 17,3551 Transfers b8ve8n lunds 18931 893 17391 739 Net movement In funds 1109,5531 1109,5531 j7,3SS1 17.3551 Reconciliation of fvnds.. Fund balances al 1 Aprll 2024 895.849 895,849 903,204 903,204 Fund balan¢g$ at 31 Mar¢h 202S 786,296 786,296 895,849 895,849 The stalemenl Df frnancial activitieg Includes all gains and losses recognised In the year. All Income expenditure denve from continuing a¢livili&s. 12-
KIRKLEES CITIZENS ADVICE & LAW CENTRE BALANCE SHEET AS A T 31 AIARCH 2025 2025 2024 Not9¥ FlxÈd 8gse18 Tangib18 asse18 12 12,788 15,345 Currènt a88•t8 Debtors Cash at bank and In hand 13 507,821 421,865 879,866 987.219 Cr•dilor8= amount$ f811ing du• within on• y•ar 14 1106,3581 1106,7151 N•t curmnl a860ts 773,508 880,504 Total as8•ts1•88 currnnl Ilabllltl•s 786,296 895.849 Thg funds of tho ¢h8rlly Unrcstrictod funds 17 786,296 895.849 786,296 895,849 Thè company Is 8ntitl8d lo thè 8xemption from the audit r8qLJlrémant conlalnad In sèction 477 01 the Companlès Act 2006. lor tre year ended 31 March 2025, allhouoh an 8udit is wuired und•r section 144 01 the Ch8rities Act 2011. The directors acknowledge their responsibilrties lor complying with tre requirements of the Companies Act 2008 with respect lo owountr'ng reGgrds Ind the preparation ol linonaal $tatement$. Th85e financial slalernenls have b8en prepared in accordance with the provisions applicable to companies subject to the small cornpanies regirrE. The linan¢io1 $1gtements were approved by the trustees on 17 November 2025 Maqsood {Tr•asUri Tru$lg9 Company registration number 04259550 (England and Wales) 13-
KIRKLEES CITIZENS ADVICE & LAW CENTRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notss Cash flows from operatlng actlvltl•s Cash absorbed by oper8lion8 21 1207,2011 163,5101 Invèstlng actlvlt5•8 Investment income received 13,892 13,579 N•t ¢a$h g¢ngr8tod from Inve$tlng a¢tlvhlè$ 13,892 13,579 Net Gash used Sn fSnanGIwbg 47Gtlvltle5 Not d•¢ro8$• In o4$h and ¢o$h equlvalent$ 1193,3091 149.9311 Cash and cash equivalents 8t beginning of year 565,354 615,285 Cash and cash oqulvalents at ènd of y•ar 372,045 565,354 Th8 notes on pages 1510 28 forrn part ol these financial 51alements, 14-
KIRKLEES CITIZENS ADVICE & LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Ac¢ountSng pollcle8 Ch8rity infowmation Kirklegs Citizens Advico & Law C8nlrè is a privat• company limit8d by guarante• incorporat8d In England and Wales. Th8 régisl8r8d offic8 Is Un515 11-12 Empirp Hous8 Wakefield Old Road Dewsbury West Yorkshir IniF12 8DJ 1.1 A¢¢ouniing Convèntion Th8 financial stalements hav8 been prepared in accordance ¥vilh the tharily's governing doaurnenl, the Compani88 Act 2006, FRS 102 'fhe Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities SORP "Accounting and RaForting by Charilios." Slatamant ol Rgcornmèndgd Practicè applicabl* to charitiès pi$paring Ihgir aGGounls in acGordanG8 with the Financial Reporting Standard appIable in the UK and Republic ol Ireland IFRS 1021" The charity is a Public Benefit Entity a5 delined by FRS 102. The financial slalemenls are prepared in slerfing, which is the functional currency ol the charity. Monetary amounts in Ihese fi'nancial stalemenls we rounded lo the nearest £. The financi81 st8lemenls have been prepared under Ihe historical wst convention, Imodified lo include the revalualio of freehold properties and to include inveslrnenl properties and certain financial instruments al lair valuel. The principal accounting polici85 adopt8d are s•t out b810w. 1.2 Golng eone•m Al the lirne of approving the financial slal8m8nis, the trust88s have a r8850nabl8 expeclats'on that the charity has adequate resources to continue in operational existence tor the foreseeable lulur8. Thus the trust88s cOnnU8 to adopt the going ¢oncem basis ol accounlino In prcparing thc fin8nci81 stalcmonts. 1.3 Charltable funds Unreslricled lunds ar8 avallable lor use at the distrètion ol thè truslèes In lurtherancè ol thelr tharitable oblectlv&s. Restricted fund5 are Subject to specffic conditions by donor3 or grantors lo how they May be used. The purposes and uses ol the restricted funds are set out in the noles to Ihe linanrial statements. Endthvmtrnt funds ar• subl•ct to sp#cific condltions by donors that tha capital must bo malntain#d by th& charity. 1.4 Incorn• Incorne 15 recognised when the charity is leg811y enlilled lo it after any performance concJilion5 have been mel, the arnounls can be measured reliably, and il is probab18 that incorne will be received. Cash donations are recognised on receipt. Olher donation5 a recognised once the charity has been nolified of Ihe donation, unl8ss pèrform8n¢o Conditions rèquire dèlèrral of the amount, Incomè lax rg¢ovor8ble in relation lo donations received under Gift Aid or deeds of covenant is recogni8ed al the lime ol the donation. L8gacies aig r8cognis8d on rec81Pt or otherwise rf the charity has beèn nolifi8d of an impending distribution. the arnounl is known. and rec8iPt is expect&d. If the arnount 15 known, lh8 legacy 15 treated as a conlingent asset. 15-
KIRKLEES CITIZENS ADVICE & LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policies Icontinutdl 1.5 Expendituro Expenditure Is rOgnised On there is a legal orconstructive obligation to transfereconomic benefit to a third paty, it is probablo that a tr8nsf¥r ol oconomic bongfits will bo roquired in setugmgnl, and Ihe amount of the obligation can b$ measured reliably. Exppndilur9 is classiligd by activity. The costs of each a¢tivity arg rnad9 up of thg tol31 ol dir9ft ¢osts and shared cosls, induding suppom aosts involved in undertaking each activity. Direct costs attributable to a singl& activity are allocated directly to that activity. Shared costs which contribute to more than one activity and supptsrt costs which ale not allributabl8 to a single activity are apportion8d balwa8n tho$8 aclivit18s on a basis Lonsist8nl with Ihe use ol resources. Central staff costs are allocated on the basis of tirne spent. and depreciation charge5 are allocated on the portion ol the asset's use. 1.6 Tanglbl• fixed as80ts Tangible fixed a£set5 are initially measured al cost and subsequenly measured al G05t or valuation. nel ol depreciation and any impairment105ses. D¥pr¥Li&liuii is ItlLoyiiib¥d su lo wilt¥ oll rosl vf vdluÈ)lioi) ul abs¥lS l¥ss Ili¥ir r¥siduai vélu¥s uv¥r itri¥ir uslul Ilv8s on lh8 followlng basès". Leasehold irnprovements FixlLJres and ffiltings Comput9rg Ovèr th8 iarm ol Ihe18ase Slraighl line over 4 years 15 years 100 /0 on cost Th8 gain or loss arlsing on th• disposal ol an asset is dot8rrnin•d as the differenco b8lw8en th8 salé proc88ds and tho carryin9 valua ol the assat, and Is r8co9nls8d In thè slatem8nt ol Ilnancial aclvlties. 1.7 Imp•lrm•nt ol Ilx•d assl¢ Al each reporting end d8te. the ¢h8rity vIewS the ¢arrylng amounls of Its 18ng1ble assets lo determlne whether there is any indication Ihal those assets have suffer8d an irnpairment loss, If any such indication 8X18ts. the recoverable amounl ol th8 assat is 8slrnal8d in ord8r to del8miin8 thé 8xlent ol thè Impalmient loss lif any). 1.6 Cash and cash equivalents Cash and cash equivalents Include cash in hand, deposits held at call wth banks, other short-term liquid investments with ori9inal malurilies tsf three months or less, and bank overdrafts. Bank overdrafts are shown within trrowIng$ in current liabilits'es. 1.9 Flnan¢lal In$trum•nt$ The charity has elected lo apply the provisions ol Section 11 'Basic Financial Inslrumenls, and Section 12'0ther Financial Instrutmenls Issues, ol FRS 102 to all of rts financial instruments. Financial instriirnents ar8 recogni58d in th8 charity's balance sh881 when the charity becornes PLgrty to th8 conlractLial provisions of Ihe instrument. Financial assets and liabilities are offsel, with the net arnounts presented in the financial slaternents, when there is a legallv enforceable right lo sel off the recognised amounls end ther¢ is an intention to settle on a net basis or lo re8lise th8 asset and séttlè ihg liablily $imultanaously. 16-
KIRKLEES CITIZENS ADVICE & LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policies Icontinutdl Basie financial •Jets Basic financial assets, which include debtors and cash and bank balenc£s, are inili£lly meaSUd at transaction price induding Iransadion wsts and are subsequently ¢arrigd at amortis8d ¢osl using th& 8ffe¢tivg inlertrst method unless the arrangement constitutes a linanGing Iransaclion. where the transaction is rnea5ured al the present value of the future reip1S discounted al a rnarkel rate of interest. Financk?l assets classified as receivable within one year are not amorti99d. Basic financial liabilities Basic finanei81 liabilities. inclLJding credilors and bank loans are initially recognised ot transa¢lion pri¢e unless the arrangement conslilut8s a financing transaction, where the debt inslrumenl is measured al th8 present value ol the future payments discounted at a market rale ol interest. Financial liabililies classified as payabl8 within on8 year ar8 not amortised. Debt Instruments ar8 subs8qu8ntly cari18d al arniYtiS8d cost, using th8 eff8ctiv• Int8r8sl ratè m8thod. Trade tt8dilors are obligations lo pay for goods or servic88 Ihal have been acquired in the ordinary course ol opèrations from suppllars. AmoLJnts paiablè are cL4sslflèd as curr8nt Ilablllll8s11 paym8nt Is dLJe wbthin oné yèar or188S. If not, Ihtsy are presented 8s non4urrenl liabilities. Trade creditots arts recognised inllially 8t trans3¢11on prf¢e 8nd subsequently measured at amortlS8d cosi using th8 effective in18r8sI rnelhod. DwKognlilon ¢lflnan¢l•l Ilabllltles Financial liabilitr'es are derecognised when the charity's conlraclual obligations expire or are discharged or cancelled. 1.10 Employ•• b•n•flts The cost of any unus8d holiday 8nlillemenl is reniSed in the period in which tho 8mploy88'S 8ervic68 are received. Teminalion b&n¢fils are recognisod immediately as 8n expense when the Charity is demonstrably committed to terminate the employment ol an employee or to provid8 termination benefits. 1.11 Rllrèmont bon•fll$ Paymenls lo clelned contr1tliOn r&lir¢menl benefit schem$s are ¢har9&d as an gxp9nse as Ih9y fall due, Crltleal accountlng èstlmates and ludgern•ntA In the applicats'on of the charity's accounting poIic4es, the trustees are required to make judgenEnls, esiimate5 and assumptions aboLJI Ihe carrying amount of assets )nd liabilities Ihal are not readily apparenl from other SOLJices. The eslim8les and associaled assumption8 are based on hi8torical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The 8slimales and underlwng assumptions are reviewed on an ongoing basi8. Revisions to accounting eslimales are recognised In Ihe period In which the esiimaie Is revised where the reViSn affecrs only ihat pen£x1, or In Ihe period or th8 revlslon and future per1$ wher8 the rgvlslon affects both ¢urrgnt future perlods. 17-
KIRKLEES CITIZENS ADVICE & LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from clwrltable actlvltles Uhr•Jtrictsd Rostri¢ted funds funds 2025 2025 Totthl Unrostri¢ted funds 2024 Re8trict•d funds 2024 Totthl 2025 2024 CounBII and Cofflmunlly Project Incorne Miscellaneous IoMe 889.813 15236 110,797 1,000,610 1 S,236 899,183 32,025 157,067 1,056.250 32,025 Mongy Advi¢e TY1? Proj8cl Incorne 223,440 223,440 222,711 222,711 Ponslon Wls• Project Incorne 118,086 118.086 134,494 134.494 Logal Ald Actlvltlès Prol•ct Incorne 283.779 283,779 293,915 293,915 1,188.828 452,323 1,641,151 1,225,123 514,272 1,739,395 Income from Investments Unr•$trl¢t9d Unr9$trl¢t9d fund8 lundi 2025 2024 Interest receivable 13,892 13,579 18-
KIRKLEES CITIZENS ADVICE & LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendltur6 on charStablo actlvltles Council andAoney Advic•Pension Wise Community SeThice Legal Aid Activities Tot81 2025 2025 2025 2025 2025 Dlr•¢t ¢o$ts Staff costs Deprecialion and impairment Pr¢mlses costs Office costs Staff ond volunteer Gosts Governancè Other costs 612,178 2,558 91,146 99,687 15,310 16,164 218,654 182,668 96,818 311.491 1.203.155 2,558 126,437 139,070 28.(K7 23,924 230,135 16,748 18.682 1.324 3,424 23 10,051 9,582 868 1,799 8,492 11,119 10,765 2,537 11,449 1,055,697 222,869 118,927 355,853 1,753.346 Shar¢ of Support and gov&rnan¢o ¢o$t818¢0 note 61 Support 11,250 11,250 1,066,947 222,8?9 118,927 35S,853 1,764.596 An•ly$i8 by fund Unreslrl¢led lunds R¢slriclod lundg 955,527 111,420 355,853 1,311,380 453,216 222,8rJ9 118,927 1,086,947 222.869 118,927 355,853 1.784.598 19-
KIRKLEES CITIZENS ADVICE & LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on ¢haritablg a¢tiviti08 Icontinutdl Prtsvitsus ytsar.. Council thnthlon•y AdvicèPension Wis C¢mmunlly S¢rvlce Lègthl Aid A¢tlvStlo$ Totthl 2024 2024 2024 2024 2024 Dlrect costs Siaff costs Depreciation and impairrnent Premises costs Offlce costs Staff and volunlegr coats 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.(B7 2,S58 152,878 158,414 2J.689 25,833 210.493 24,422 27,084 12,229 9,591 976 2,308 13,933 12,549 3,235 3,668 14,561 7.236 23 1,069,200 222,315 134,532 309,905 1.735,952 Shar4 of support and gov•rnance costs Is•8 llDt4 61 Support 11,954 11,954 1,081 154 222.315 134,532 309,90S 1,747.9)6 Analysls by fund Unreslricled lunds Restricted fund5 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,gX Support cost8 allocated to activities 2025 2024 Gov#rn8nc• cosls 11,250 11.954 Analy8•d be••n. Council and Cornmunily 11,250 11,WJ4 N•t movèrn¥nt in funds 21125 2024 The n&1 mov$mgnl in funds is stslgd after chargingll¢rgdilingl', Fees payable lor the audit of the charity's linancial slalement5 Depreciation of owned tangible fixed a55etS Loss on disposol of tgngible fixed gssets 11,250 2.558 10,200 2,558 12,423 -20-
KIRKLEES CITIZENS ADVICE & LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Trustees None of the trust8es (gr ony pèrsons wnnected with thgmi receivod any remunarolion gr b&nefits from thg ¢hority during Ih8 y8ai. During the year the charity has taken out trustees indemnity insurance, the cosl shown in these accounts is £82512024 .. £8251. Employ44s The average monthly nurnber ol employ88s during the year was.. 2025 Nurnber 2024 Number Service staff Adrninistralive staff Managemenl Volunteers 37 26 Toial 58 70 Employm•nt cosis 2025 2024 Wages and salafl85 Social se¢udly 81S Other pension costs 1,D35.928 87,817 79,410 1.003.13 78,668 79,518 1,203.1 $5 1,162.087 Th& ¢h8rlly had 17 reglslered volunteers durbng thè year ended 31 March 2025 bul only 13 aCtelY volunlaered. Th&r8 wèr8 no 8mployèès whos& annual rèmunerallon was mor8 than £60,000. R•mun•ratlon ol key managem•nt personn•l Tho rgmungrgtion of kgy m¥naggm&nt p¢rsonng1 was as follows.. 202S 2024 A9greg8le compensation 169,184 160,679 21
KIRKLEES CITIZENS ADVICE & LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Othfji expendlture VnrÈgtricted Unr•9trictèd funds lunds 2025 2024 Net loss on disposal c>f tangible fixed assets 12,423 11 Taxatlon The charfty Is axémpt from taxaiion on its advltlés beeaus8 all Its Sncornè Is appll8d for charftaDlè purposes. 12 Tangible fixed assets L•asehold lrnprov•rngnl¥ Flxturos and Computerg Totsl Cost Al 1 Aprll 2024 201,953 23,286 28,089 253,328 At 31 March 2025 201.953 23,286 28,089 253.328 Depreciation and impairment At 1 April 2024 Depreciation charged in the year 186,601 2,558 23,286 28.089 237,982 2,558 Al 31 March 202S 189,165 23,286 28,089 240,540 Carrylng amount At 31 March 2025 12.788 12,788 At 31 M8rch 2024 15.345 15.345 13 D•btors 2025 2024 Amount$ lalling due within one year.. Trado debtors Other debtors Prepayments and accrued income 115,917 353,854 38.050 66.947 273.383 81.535 507,821 421,865 -22-
KIRKLEES CITIZENS ADVICE & LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Credllors.. amounts falllng due wlthSn one year 2025 2024 Other taxation 8nd social 8ecurily Trade creditors Other creditors Accruals and deferred Incon)e 33,320 14,086 17,521 41.431 31.825 10,597 106.358 106,715 15 Retirement benefv"t Schernes 2025 2024 D•llned ¢ontrlbutlon $¢h9mOS Charge to profit or loss in resped ol defined ¢ontribulion schemes 79.410 79.518 -23-
KIRKLEES CITIZENS ADVICE & LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Relir•m•nt benefit s¢hèm•8 Icontinutdl Employee B•nefrt Obligation8 Th& W981 Yorkshlre Pension Fund S¢home Is funded and Is contracted out of the stale schem•. Th& la81 irl-annual valuation of the scheme IoL>k place al 21 March 2022 and was undertaken by professionally qualified actuaries, Aon Solutions UK Ltd, using the projected unil method. The Charity has paid for a valualion of the scheme al 31 March 202 5 and thè flguros b&low ar• basod on th81 valLialon. The wlional value of Ihe assets of the Charity's share of the scheme a131 March 2025 was £1.236.000,' the present V81vo 01 liabilities was £843,0001è8ving a n&1 pansion ass&1 of £393,000 al 31 March 2025, This 18 not recognised in these accounts, in line with FRS 102. on the basis the asset is not r8coverable by reduced contributions or refunds ta the plan. The valuation as al 31 March 2025 includes comparative year information for the Scheme as al 31 March 2024. Contrlbullons The employer ccffllribulions made to the scheme during the year were £2,00012024 '. £5,0001. £Nil was unpaid al the year end. Th8 employ8rs regular contributions lo Ihg Fund for the ac¢ounling p8riod ending 31 MI 2025 8rg ests'matgd lo bg £ Kfry assumptions The late81 aGluari81 valuation ol the Charity'5 Iiabililie5 took place as al 31 March 2025. Liabili1I96 have begn eslirnaled by the independent qualified actuary on an actuarial basi5 using the projected unil cTrdil rnethod. Th8 prlnclpal assumptlons us8d by th& actuary In updating th8 lalast valuation ol th8 Fund for FRS 17 purpos8s w8re'. 31 March 2025 31 March 2024 Discount rale 5.80 Inflation CPI 2.50 Penslon Increases 2.50 Pension accounts revalualion r81e Rale of ggn8ial incr8asg in salari8S 4.80 2.60 2.60 2.50 3.75 2.60 3.85 ected ieturn on assets Thè 2pproximate gplit of assets for the Fund as a whole (based on data supplied by the Fund Adrninistering Aiithorityl Is shown In the tabl8 below. Also shown are thè assumed ralos ol return adopted by th8 Empltyar for the purposes ol FRS 102. Th& ¢h8rlly &mploy8 a buildhg block approach In delerminlng the rale of return on Fund assets. Hlslorlcal markets ara studied and assets wilh hiAher volats'lily are assum8d to oenerate hioher returns consi51ent with widely accepted capital market principles. The assumed rate ol return on each asset class is sei out within this note. The overall rate of return on assets is knen darived by 8ggreg81ing the tsxpecled retum lor &8¢h 8$8tst dass ovar tre actual asset allocation lor the Fund al 31 Marth 2024. 31 March 2025 31 March 2024 Er4Uities Property Government b0S Corporate bonds Cash Other 79.3 79 4 -24-
KIRKLEES CITIZENS ADVICE & LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Relir•m•nt benefit s¢hèm•8 Icontinutdl Reconciliation of funded status to Balance Sheet Value as al 31 March 2025 £OOO's 1,236 -843 Value as ot 31 March 2024 £OOO's 1.206 -988 218 -218 Fair value of asseis Prgsgnt valua of fund9d Ilabilitlgs Pension a$5etllliabilityl Uniocognisod asset dua lo uncertainly ol r8cov8ry N•t pen81on assetll15abllltyl 393 -393 Anal sl8 of rolll and loss char Psriod Endln Perlod Endin 31 Marah 2024 £OOO's 31 Maith 2025 £OOO's 15 Gurrenl service c051 Past sgNlc8 cosl Inleresl wst Exp¢¢ted turn on aJ¥ets CurtlMent cost Sattlemènl cost Expense reexJgnis8d chan as to the ro$gnt valua of IlabSlltlès durln th8 accountln 8rfod Period Endin 31 March 2025 £O(IO's 988 OV•1) pr¥s•iil valuts tsl Il¥blllll•s CLJrr8nt sérvlce cost Inleresl cost Contributions by participants Aetu3rial Igainsl I losses on liabilitie Net bènefits pald out Past service cosl Nel increase In lbilItIeS from disposals and a¢qui%itions Curtailments Settlements C105ing present value of liabilities 4T -184 -27 843 Chan as to th• falr value of 8ss8ts durln thè accountln rSod Period Endin 31 March 2025 £ODO's Opering fair value of assets Inlerest income on assets ActU3rial gains I11055e51 on assets Contributions by the employer 1.210 58 Nel benefits paid out Nel in<xease in assets from disposals and acquisilions SatUem&nls Closing fair value of assets -25- -27 1.236
KIRKLEES CITIZENS ADVICE & LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 R•strlcted funds The restrieted funds of the therity eornprise the unexpended bal8nces ol donotion$ and 9r8nts held on trust Subjeet to specific conditions by donori as to how Ihey rnay be used. At 1 April 2024 Incoming rosourcog R•8our¢os •xpènded Transfèrn At 31 March 2025 Money Advice S8rvie8 Pension Wise EU Setuement Council Hong Ktrng Yorkshir8 8uildltYJ Socl8ty 223,440 118.086 33,262 27,1U5 $0,340 1222.8691 1118,9271 133.S631 127,3761 150.4811 15711 841 301 181 141 452,323 1453.2161 893 Pr•vlou$ y•ar'. At 1 Aprll 2023 In¢omlng rcsources R¢$our¢os expcnded Tran$fors At 31 March 2024 Money Advice Setvice Pension Wise EU SetNèment Council Hong K)n9 Yorkshire 8uildirg Sociéty 222,710 134,494 S9,369 49.605 48.094 1222,3161 1134,5321 160,3501 149.6031 148,2101 13941 38 116 514,272 1515.0111 739 Mongy AdvSca Sfyrvlc Money A(Jvice Service lo offar 8 8PeCl81isl d6bl advic8 seNi¢e. Pension Wi$• Governmpnt funded guidance seNlce Its help people underyland their defined contribuilon penslon options. EU Settlemenl Councll Projccl lo assist EU ci112ens lo apply lor settled slalus under the EU Selllemenl S¢h#me. Fundèd by Home Offi¢e. Hong Kong This funding strearn supports bi-lingual ICanlones81 caseworker lo prowde advicg 8nd information lo people who have coiii¢ lo tlie UK frorn Hong Kong and 5ellled in the Yorksliire ie9ion. Yorkshlro 8ulldlng Socloty This funding proyidas in-porson generalist advic• d#liv¥red from tho YBS prtrmis¥s in Dewsbury and Hudd¥rsfi'ald. Tran6fer6 between funds The transfers belween funds at the year end, represent the Iransfer of th2 balances on lunding streams that either the charrty has to finonce from unrestricled funds or is enliued to take credil lor the surplus. -26-
KIRKLEES CITIZENS ADVICE & LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Unrestrlcted funds The unre8tri¢ted lunds of the charity ¢ompri$e ihe unexpended b818nce$ of dtsn8tion8 and gr8nt8 which 8re not 8ubje¢t to specific condibons by donors and grantors as to how they Nay be used. These irude designated funds which have beèn sèt aside out ol unrestrlcted funds by the trustees for specllic purposes. At 1 Aprll 2024 Incornlng resources Resources expended Transfers At 31 March 2025 Ggnoral funds 895,849 1.202.720 11,311,3801 18931 786.296 Pr•vltsus y••r'. At 1 Aprll 2023 IncomSr)g rasources R•sour¢•s •xpènd•d Transfern At 31 March 2024 General lund5 903,2Q4 1.238,702 11,245,3181 17391 895.849 18 Anatysls of n•t a88•ts b•tw••n fundB Unrnstrlct2d funds 2025 At 31 March 2025: Tanglble a$sel8 12,788 773,508 786.296 Unrestrict8d funds 2024 At 31 March 2024: Tangible assets Currsnl assèlsllliabilitiesl 15,345 895,849 -27-
KIRKLEES CITIZENS ADVICE & LAW CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Operatlng leg49e commltments Lessèe 2025 2024 Wilhin one year Between two and flv• y8ars In over ffive years 52,000 208.000 84,186 208,CN)O 52,LKIO 260.000 344,18fj 20 R•lat•d party transactlon• There were no diqclosable related pArty transactions during the ye8r12024- none). 21 Cash absorbed by operation 2025 2024 DeliGil for the year 1109,5531 17,3551 Adlustm•nt8 for: Inveslmenl incorne recognised in slalemenl ol th'nancial a¢tivities (Gainlnoss on disposal of tangibl8 fix8d assets Depciall0n and impairm8nl of tangible fixed ass•ts 113,8921 113,5791 12,423 2,557 Movom•nts In worklng capltal.. Ilncreasel in dobtors IDe¢Taasel In ¢r6dllois 185,9561 13571 113,1271 144,4301 Cash •b$orb•d by op•r*lon$ 1207,2011 163,5101 22 Analysls of change& In net funds The charity had no material debt during the year. -28-
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