Company Reglstration Number: 04573848
Charlty Reglslratlon Number: 1096071
Middlesbrough Citizens Advice Bureau
Financial Statements
For the Year Ending
31 March 2024
JANE ASCROFT ACCOUNTANCY LIMITED
Chartered accountanls
Harmire Enterprise Park
Barnard Castle
County Durham
DL12 8XT

Middlesbrough Citizens Advice Bureau
Financlal Statements
Year Ended 31 March 2024
Page
Truslees, Annual Report (Incorporating Ihe Directorfs Report)
Independent Examinerfs Report lo the Truslees
Slalemenl ol Financial Aciivilies (Includlng Income and Expenditure Account)
Statement of Flnanclal Position
Statement ol Cash Flows
Nol&s to Ihe Financial Stalemenls
10
The Followlng Pages Do Nol Form Part of the Flnanclal Statements
Detailed Statement of Flnancial Aclivilies
25

Middlesbrough Citizens Advice Bureau
Trustees. Annual Report (Incorporatlng the Olrectorfs Report
Year Ended 31 March 2024
The Iruslees. who are 8150 Ihe direclors for Ihe purposes of company law, p￿sent their report and the
unaudlted financial statements of the charity for the year ended 31 March 2024.
ectlves and Actlv
les
The charity's objects as set out In ils Memorandum and Articles of Association are lo 'promole any
charitable purpose lor the b8nefit of the community in Middlesbrough and surrounding areas by the
advancernent of educalion. the protection and presen4ation of heallh and the relief of poverly, sickness
and distress., In common with all Citizens Advice Bureaux the chaiily aim5 to.,
a) Ensure that indlviduals do nol suff8r Ihrough ignorance of Ihelr rights and rasponslbllllies or of the
seNice available or through an Inability lo express thelr needs effectlvely. b) Exercise a responsible
influence on the development of social policies and the service both locally and nationally. c) Provide a
service which is independent and which provides free, confidential, impartial advice to everybody
regardless of race, gender. sexualily or disability.
Ensurln9 our work dellvers our alm3
We review our alms, objectives and activitigs each year to ensure that our activlties have mel our
objectives and that any planned aclivllles wlll ¢ontlnue lo do 50. We have referred lo the guldance
contained in the Charlly Commisslon's general guidance on public benefit when reviewlng our alms
and objectivès and In plannlng our fulurè aclivltles.
The focu8 of our work
The charity seeks lunding from a wide variety of sources and uses this funding to meet any identified
advice need withln the lown. All our aclivilles are focused on providlng free advice lo Ihe local
populallon and ale underlakan lo further our charftable objects for the publlc benefit.
Who used and benefited from our servlces?
The charity provlded ils advice servi￿5 from ils main offlce in Mlddlesbfough Town Centre and from 5
communily venues ihroughoul Middlesbrough. Many projects are aimed at specific groups such as
people wlth menlal heallh problems, people with community care needs and people with cancer.
However mosl of our servlces are open lo all.

Middlesbrough Citizens Advice Bureau
Trustee5' Annual Report Ilncorporallng the Dlrector's Report) (contlnu•dJ
Year Ended 31 March 2024
Achlevements and Performance
In 2023-24 we dealt with 15,416 issues brought to us by 8,206. The previous year we d8all wlth
16,305 issues from 8,512 clienls. In last yearfs report we mentioned the continuing upward trend lo
provide our services face to face, after they were entiiely delivered r8rn0tely during the Covid
pandemic. This trend continues. and in 2023-24 28Yo of our inl8ractions with Glienls were face to face,
as opposed lo 20°1ts the previous year.
The main focus of our work continues to be welfare benefils, whlch account for 41010 of all enquiries we
recelve, followed by debt {15•hl and Immigralion18%).
In order to better respond to the advice needs of people wlth Immlgralion Issues we sought and
received funding from the Access to Juslice Foundation lo provlde a seniice assisting wilh benefit
Issues lor people from abroad, and the associated immigralion issue5.
In 2023-24 we started a new service funded by the Natlonal Lottery which provides benefits advlce lo
parents of school children. The service is delivered in partnership wilh four other Local Citizens Advice
offices in the north east. and the ultimale alm of the servlce is to reduce the levels of child poverty in
the reglon.
In September 2023 Ihe organisation was audiled against Ihe requirements of the Advice Quallly
Standard, and Ihe quality standards were met withoul the need for remedial aclion.

Middlesbrough Citizens Advice Bureau
Tru51ees' Annual Report Ilncorporatlng the Dlrector's Report) fetsnllnuedj
Year Ended 31 March 2024
Flnancial Review
The results for the year are shown In the Stalemenl of Flnancial Activltles on page 10. We have been
partlcularly fortunate in recent years In obtainlng lundlng which has contrlbuted towards Ihe charitys
core costs and this has allowed the charity lo build up a level of fre& res8rves of £181,454. This is
after making provision for a p8nsion liability Isee note 19 for more details).
Prlncipal Fundlng Sources
The principal funding sources are shown in note 6 to the accounls on page 17. The charity relies on
granls from Central and Local Government as well as Irom other charitable organisatlons.
The charity's funds have lo be available al short nolic8 and so all funds are currently held elther Sn the
bank current or reseNe account. The Memorandum and Articles of Association permit the Iruslees lo
make any investment as they see fit.
Reserves Pollcy
11 is the policy of the organisation lo use reserves to further ils charitable alms and objeclives, to
maintain its building and to provid8 for any contingencies whlch may arise. The Iru5t88s have
reviewed Ihe re58rves pollcy and conslder Ihal the lollowing represenls a falr 8nd safe policy for the
coming period..
A deslgnaled reserve lo be held al a valu8 of £50,000. Thi5 is lo cover the r8dundancy costs of
employed staff, should il becorne necessary to rnake redundancies, and lo cover any repairs iequired
to the buildlng. Ta build tsnrestricted free reserves to a value equivalenl lo 3 months operating cosls
(excluding grant payments to partners). Al the end of 2023124 financial year £181,454 of free reserves
are available. The reserves are available for use in the short term where revenue funding may be
Insufficient to cover costs. However. it is the policy of the organisatlon not lo use free reserves to
malntain a service in the long term. Rather the organisatlon will aim lo produce £ realistic budget at
the beginning of each financial year whlch is based on the piedicled revenue funding.
Al the end of each year the Trustees will review the free reseNes built up durlng Ihe ye8r, if any. and
based on this lake any declsions about transfers lo designated resenies and future capital
expendlture.

Middlesbrough Citizens Advice Bureau
Trustees. Annual Report Ilncorporatlng the Dlrectorfs Report) fcontlnuedj
Year Ended 31 March 2024
Structure Govemance and Mana
ement
Middlesbrough Cilizens Advlce Bureau is a company limlled by guaranlee. It was incorporaled on 25th
October 2002 and registere(l as a charity on 19th February 2003. In the event of the charity being
wound up, members are required to contribute an amounl nol exceeding £1.
Recrultment and appolntment of truslees
The board consists of nol less than lour and not more than 18 trustees. Trustees are either:
Elected by membership at the Annual General Meeling, in which case they will hold office from
Ihe concluslon of that meeting. No moro than rnay be voluntary staff, Or
Nominated by member org8nisalion5. The maximum number of such trustee5 Is five of which a
maximum of Iwo wlll be from Middlesbrough Council. Or
co￿pted by the trustee board. Trustees so appointed cannol exceed Iwo-fifths of the tolal
number of trustees.
All elected Iru51ees relire from office al the third Annual General Meeting following the Annual General
Meeting al whlGh they were elected but they may be reelected. All nominated or co-opled truslee5
retire frorn otfice al the thlrd Annual Ganeral Meeting following the ordlnary meetlng of Ihe Irustee
board al which Ihey were appolnted, bul they loo may seek re-election.
Organlsatlonal structure
The charity is an autonomous body. The Iru51ees make strategiG daclsions aboul the charily and the
day lo day funning of the Bureau is delegated lo the Chief Executive and his leam. The Chief
Executive is responsible for ensuring that the aims and objectlves of the charily are met. The board
meet5 every three months lo consider reports from Ihe Chief Executive and other staff members and
trustees are Involved al olher limes In the administratlon of the Bureau,
Trustee Inductlon and Tralnlng
The 8ureau has developed an induclion program using it5 own material and material from Citizens
Advice and the Charity Commission. The Bureau also aims lo provide 2 or 3 tralning sessions per
annum lor trustees covering mallers such as employment rights, key funders and Iruslee
responsibilities.
Rlsk Management
Durlng the year the tru51ees have undertaken a formal risk assessmeni process which has enabled
Ihem lo Idenlify the risks to whlch the charity Is exposed and put In place measures lo mltigate those
fi5ks.
Related partles
None of the truslees receives remuneralion or any olher benefit relaling to Iheir work for the charlty.
The charity is affilialed to the National Association of Cilizens Advice Bureaux. Middlesbrough Council
provides Ihe charity wlth some core funding and is able to nomlnale a maximum of two trustees.

Middlesbrough Citizens Advice Bureau
Trustees. Annual Report (Incorporatlng the Dlrector's Report) (contlnuedj
Year Ended 31 March 2024
Reference and Administratlve Detalls
Reglslered charlty name
Middlesbrough Cilizefts Advlce Bureau
Charlty reglstratlon number
1096071
Company reglstratlon number 04573848
Prlncipal office and reglstered 3 Bolckow Street
offic•
Middlesbrough
TS1 1TH
The Trustees
Mr J Broadbent
Mr E D Klrkham
Ms K Leonard (Treasurer)
Mr K Sallon
Ms R Surrey
Mr C Wilson
Mr E Ndhovlu
(Reslgned 8 F&bruary 2024)
(Reslgned 8 February 20241
Staff Representatlves
Mr C Mccrossan
Company Sècretary
Mr J M Danlels
Independent Examlner
Jane Ascroft FCA MA {Cantab)
Enterpilse House
Harmire Enterprise Park
Barnaid Castle
County Durham
DL12 8XT
Small Company Provlslons
This report has been prepared in accordance with the provisions applicable to companies enlilled lo
Ihe small companies exemption.
The trustees, annual report was approved on 8￿ Augusl 2024 and sign8d on behalf of the board of
trustees by.,
Q)5
MLJ M￿anIelS.
Charily Secretary

Middlesbrough Citizens Advice Bureau
Independent Examlnerfs Report to the Truslees of Mlddlesbrough CltizenB Advlce Bureau
Year Ended 31 March 2024
I report to the truslees on my examinalion of the financial slatemenls of Middlesbrough Cilizens
Advice Bureau ('Ihe charity,) for the year ended 31 March 2024.
Responslbllltles and Basls of Report
As the truslees of the cornpany (and also ils direclors lor th8 purposes of company law) you are
responsible for ihe preparatlon of Ihe financial statements in accordance with Ihe requirements of the
Cofflpanies Act 2006 {'Ihe 2006 Acl,).
Having satisf18d myself that the accounts of the Company are not required to be audited under Part 16
of the 2006 AGI and are ellgible for independent examlnation, I report In respecl of my examlnalion of
Ihe charity's accounts as carried out under sectlon 145 of the Charities Act 2011 ('the 2011 Acl'>, In
carrying out my examination I have followed the Directions given by Ihe Charity Commission under
seGlion 145(51(b) of Ihe 2011 Act.
Independent examlnerfs Statement
Since the charlty's gross Income exceeded £250,000 your examiner musl be a member of a body
listed in section 145 of Ihe 2011 Acl. I confimi that l am qualified lo undertake the examinatlon
because l am a member of Ihe Institule of Ghartered Accountants in England and Wales IICAEWI,
which is one of the listed bodies.
I have compleled my examinallon. I confirm that no matters have come to my attentlon in connectlon
with Ihe examination giving me cause lo believe..
accounting records were not kept in respecl of the chanty as required by section 386 of Ihe
2006 AGt, or
the financial statements clo not accord wilh those records; or
the financial slalements do not comply with the accountlng requiremenls of section 396 of
Ihe 2006 Act olhef than any requirement that the accounts give a 'true and fairf vlew which
is nol a matter considered as part of an independenl examination- or
the financial statements have not been prepared In accordance wlth the melhods and
principles of Ihe Slalernenl of Recommended Practice for accountlng and reporting by
chaTilies applicable to charilies preparing Iheir accounts in accordance with the Financial
Reporting Standard appllcable in the UK and Republlc of Ireland {FRS 102).
I have no concerns and have come across no other matters In connection with the 8xaminalion lo
which attenlion should be drawn in this report in order to enable a proper understanding of the
8ccounls to be reached.
Jane Ascroft FCA MA {Cantab)
Independent Examiner
Enlerpri5e House
Harmire Enlerprise Park
Bamard Castle
Cuui)ly Durham
DL12 8XT

Middlesbrough Citizens Advice Bureau
Statement of Flnanclal Activitles
(including income and expenditure account)
Year Ended 31 March 2024
2024
Restricted
funds Total funds Total funds
2023
Unrestricled
funds
Note
Income and endowments
Donations and legacles
Charitable aclivilies
Investment Income
115
780,597
404
310,529
1,881
534,971
845,500
1,881
847,381
Total Incom•
312.410
534.971
781,116
Expendlture
Expendllure on charttable activStles
Total oxpendlture
388,869
388,869
492,348
881.217
872,056
872,056
492,348
881,217
Net expendlture
{76.459)
42,623
133,836)
(90,940
Transfers between funds
1,942
(1,942)
Net movoment In lund8
(74,517)
40,681
(33,836)
(90.940)
Reconclllatlon of funds
Total lunds brought forward
Total funds carrled forward
375,684
61,712
437,396
403.560
528.336
301,167
102,393
437,398
The statement of financlal aclivlties includes all galns and losses recognlsed in the year.
All income and expendllure derive from conlinuing activitie5.
The notes on pages 10 to 23 form part of these financlal statements.

Middlesbrough Citizens Advice Bureau
statement of Flnanclal Posltlon
31 March 2024
2024
2023
Note
Flxed Assets
Tangible fixed assels
15
74,203
91,110
Current Assels
Debtors
Cash at bank and in hand
16
80,872
277,193
358,065
84,925
355,172
44D,og7
Credllors: amounts falllng due wlthln one year
N•t Current Assets
17
26,700
91.837
331,365
348,260
439.370
Total Assets Less Curr&nt Llabllltles
405.568
Provislons
18
2,008
403.￿0
1,974
437,396
Net Assets
Funds of the Charlty
Restricled funds
Unreslrlcled funds
102,393
301,167
61,712
375,684
Total charlty funds
20
403,560
437,396
For Ihe year ending 31 March 2024 Ihe charity was enlllled ID exemptlon from audit under secllon 477
of the Companles Act 2006 relatlng lo small companles.
Directors, responsibililies:
The members have not required the company to obtaln an audlt of its financlal statements for the
year In question In accordance wAth section 476.,
The directors acknowledge their responsibilitles for complying with the requlfemenls of the Acl
with respect to accounting records and the preparatlon of financial statements.
These financial slalement5 have been prepared in accordance wllh the provisions applicable lo
companles subject lo Ihe small companie5, regime.
These financlal statement5 were approved by the board of trustees and aulhorised lor issue on 8
August 2024, and are signed on behalf of the board by:
Ms K Leonard (Treasurer)
Truslee
The notes on pages
lo
orm pa
ese
Inanc

Middlesbrough Citizens Advice Bureau
Statement of Cash Flow5
Year Ended 31 March 2024
2024
2C123
Cash Flows Irom Operatlng Actlvllles
Net expenditure
133,836)
(90.940)
Adjuslmenls lor."
Depreciatlon of tangible fixed ass8ts
Other Interest receivable and slmilar Income
Accrued income
16,907
11,881>
(68,6071
16,907
(404)
(332)
Changes in,.
Trade and other deblors
Trade and other creditors
Provisions and employee benefits
Cash generated from operations
Interest received
36,757
129.234)
34
(12,6161
16,623
(4.769)
(75,5311
(79,860)
1,881
(77.979)
404
Net cash used in ope￿lIng aclivilies
(75,127)
Net Decrèase In Cash and Cash Equlvalants
Cash and Cash Equbvalents at Beglnning of Year
Cash and Cash Equlvalents at End of Year
(77.979>
355.172
(75,127)
430.299
277,193
355.172
The notes on pages 10 to 23 form part of these financlal 5talements.

Middlesbrough Citizens Advice Bureau
Nole5 to the Flnanclal Statements
Year Ended 31 March 2024
General Information
The charlly is a public benefit entity and a prlvate company Ilmiled by guarantee. registered In
England and Wales and a registered charity in England and Wales. The address of Ihe
registered office is 3 Bolckow Slre8t, Middlesbrough, TS11TH.
statement of Compllance
These financial statements have been prepared In compliance wilh FRS 102, The Financial
Reporting Standard applicable in the UK and the Republlc of Ireland,. the Statement o(
Recommended Practice applicable lo charities preparing thelr account5 in accordance wlth the
Flnancial Reportlng Slandard appllcable in the UK and Republlc of Ireland (FRS 102) (Charlties
SORP IFRS 102)} and the Companies Acl 2006.
Aceountlng Pollcles
Basls of Pr•parat5on
The financial stalernenls have been prepar8d on the hislorical cost basls. as modified by the
rev3lualion of certain financial assets and liabilitles and inveslment properties measured at fair
value through income or expenditure.
The financlal statements are prepared in slerllng, which Is the functlonal currency of the enlity.
Golng Concern
There are no malerlal uncertalntles about the charfty's ablllty lo continue.
Judg•ments and Key Source5 of Esllmatlon Uncertalnty
The preparatlon of the financial slalemen15 requires management lo make judgemenls,
estimales and assumptions that affecl Ihe amounts reported. These estimales and Judgem8nls
are continually reviewed and are based on experience and olher factors, including expectalions
of fulure events that are believed lo be reasonable under the circumslances. The Irustees
consider that there are no significant estlmates or Judgements affectlng these financial
slatemenls.
Fund Accounting
Unrestricted funds are available for use at the discwellon of the truslees In furtherance of the
purposes of the chaThty.
Deslgnated fvnds are unreslriclad funds earmarked by the Iruslee?i for speclfic purposes.
Reslricled lunds are subjected to restrictions on their expendilure imposed by Ihe donor.
10

Middlesbrough Citizens Advice Bureau
Notes to the Flnanclal Statements f¢ontlnued)
Year Ended 31 March 2024
Accountlng Pollcles (contlnuedj
Income
All Income Is Included in the statement of financial £ctivilies when the charity is enlitled lo the
incom8, any performance relaled condilions allached have been met or are fully within Ihe
control of the charity, the income is consldered probable and the amount can be quantified with
reasonable accuracy. The following sp@cific pollcles are applied to particular calegories of
Income:
Donations and legacy Sncome Is received by way of dDnatlons, legacies, grants and gifts and Is
included in full In Ihe Statement of Financlal Activilles when recelvable. Where legacles have
been notified to Ihe charily bul the criteria for income recognllion have not been met. Ihe legacy
is treated as a conts'ngenl asset and disclosed if maiefial. Granls, Whe￿ entillemenl is not
conditional on the delivery of a specific performance by the charity. are recognised when the
charily becomes uncondilionally enlitled lo Ihe grant.
Donated se￿ICeS and facilities are included al the value lo the charity, being the amount the
chaflty would have been willlng to pay lo oblaln services or facilities of equivalent economic
benefit on the open market.
Inveslmenl Income is Included when recelvable.
Income from charllable tradlng activity Is accounled for when earned.
Incom& from grants, where related to performance and specific dellverables. are accounled for
as the charity earns the right lo consideralion by ils performance.
Expendlture
Expenditure is recognised on an accruals basis as a liability Is incurred. Expenditure Includes any
VAT which cannot be fully recovered, and is reported as part of the expenditure to which It
relates:
Costs of ralslng funds comprlse the costs assoclaled wllh attracting donations, grants and
legacies and the costs of trading for fundralslng p￿￿oSe5.
Charitable expenditure comprises those costs incurred by the charity in the delivery of ils
aclivilies and s8rvices for its beneficiarles. It includes both costs that ¢8n be allocaled dlrectly to
such activilies and those costs of an indlrecl nalure necessary to support Ihem.
Other expendilure includes all expenditure that is neilher relsled to raislng funds fof the charity
nor part of Its expendlture on charllable actlvities.
All costs are allocated between Ihe expenditure categories of the SOFA on a basis designed lo
reflect the use of the resour￿. Costs relatins to a particular activit
are allocated d'recl
are apporlione7on an appropnate basis, as set out in the notes lo the accounts.
Operatlng Leases
Lease payments are recognised as an expens8 over the lease term on a straighl-line basis. The
aggregate benefit of lease incentives is recognised as a reduction lo expense over the lease
term, on a slraighl-llne basis.
11

Middlesbrough Citizens Advice Bureau
Notes to the Flnanclal Statements (¢onllnuedJ
Year Ended 31 March 2024
Accountlng Policles (¢ofttlnuedJ
Tanglble Assets
Assels cosling £500 or more are capitalised as langible fixed a5sels and are Ca￿led at cost, net
of depreciation and any provision lor impairment.
Depreclatlon
Depreciation is calculated so as to write olf the cosl or valuation of an asset. less its residual
value, over Ihe useful economic life of that assel as follows.,
Freehold Buildings
Office Equipment
Computer Equipment
40A straight line
10.10 Straighl line
33°/D Straight line
Impalrnient of Flxed Assels
A revlew for indicators of Impaimi8nt 55 carried out at each reporting date. wilh the recoverable
amount belng estimated where such indicalors exlsl. Where the carrylng value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reportlng date.
Provlslons
Provlslons are recognised when Ihe enlily has an obligation al the reporting date as a result of a
past event, it is probable that the entity will be required to transfer economic benefits in
settlement and the amount of Ihe obligalion can be estimated reliably. Provisions are recognlsed
as a liability in the siatemenl of financial posilion and the amount of the provision as an expense.
Flnancial Instruments
The charity only has financial asseis and liabilities of a klnd that qualify as basic financial
Instruments. Baslc financial inslruments are Initially recognised at transaclion value and
subsequently measured at thelr setllemenl value.
Definèd Contributlon Plan8
The company partlclpales In a mulllomployer scheme which provides benefits to some 1,300
non-associaled participatlng employers. The scheme is a defined beneflt scheme In the UK. It Is
nol p0551ble for Ihe company to obtain sufftcient informalion to enable it lo account for the
scheme as a defined benefit Scheme. Therefore it accounls for th8 scheme as a defined
contributlon scheme. The company must recognise a liability measured as Ihe presenl value of
contribullons payable that arise from the deficit recovery agreemenl and the resulting expense in
the income and expendilure account ie Ihe unwinding of the discount ral& as a finance cost in the
period in which il arises. See note 19 to the accoun15 for further infom)ation.
12

Middlesbrough Citizens Advice Bureau
Notes to the Flnanclal Stalements (eonllnuedl
Year Ended 31 March 2024
Debtors
Trade and other debtors are recognlsed at the setllement amount due after any trad8 discount
offered. Prepayments ara valued at the amount prepaid net of any trade dlscounts du6.
Accrued income and lax recoverabl& is included at the best eslimale of the arnounts recelvable
at the balance sheel dale.
Cash at Bank and In Hand
Cash at bank and cash in hand includes cash and short term highly liquid investments wilh a
short maturity of three months or less from the date ol acquisition or opening of the deposit or
simllar account.
Credltors
Creditors are recogni5ed where the charity has a present obligation resulting from a past event
that will probably result in the Iransfer of funds lo a third party and the amounl du8 to settlè the
obligation can be measured or estimated reliably. Creditors are normalty recognlsed at their
selllement amount after allowlng for any trade dlscgunls due.
Taxatlon
The company Is consldered to pass the lasls set out In Paragraph 1 Schedule 6 of the Finance
Act 2010 and Ih8refore il meets the definition of a charitable company for UK corporation lax
purposes. Accordlngly, the company Is polenllally exempt from taxation in respecl of income or
capital galns received within calegories covered by Chapter 3 Part 11 of the Corporation Tax Act
2010 or Section 256 of the taxalion of Chargeable Gains Act 1992. to the exlent that such
income or gains are applled excltsslvely lo charilable purposes.
Llmlted by Guarantea
The company is limited by guarantee. Al 31st March 2024 Ihere were S mernbers each of whom
had undertaken to contribute an amount not exceeding £1 Sn the event of a winding up.
Donallons and Legacles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donatlons
Donations and gifts
115
115
13

Middlesbrough Citizens Advice Bureau
Notes to the Flnancial Statements (contlnugd)
Year Ended 31 March 2024
Charltable Activftles
Unreslrlcled
Fund5
Restrlcled Total Funds
Funds
2024
Middlesbrough Council - Core funding
Advocacy SeNice
MASDAP
Middlesbrough Council - Hubs
Energy Redress Scheme
Macmillan Cancer Support
BPA- Access to Justice
Mental Health
Step Forward Tees Valley- BBO
Community Justice Fund
Warm Up North
Northern Powergrid
Barclays
Nalional Loltery Schoo15
Other income from charitable actlvilies
88,000
204,116
88.000
204,116
156,428
142,500
156,428
142,500
30.000
42.143
28.000
2,481
30,000
42.143
28,000
2,481
.934
33.000
2,250
38.109
1,126
534.971
58,934
33,000
2,250
38,109
19,539
18,413
310,529
845.500
Uniestricled
Funds
Restrlcted Tolal Funds
Funds
2023
Middlesbrough Councll- Core fundlng
Advocacy Service
MASDAP
Mlddlesbrough CDuncil- Hubs
Energy Redress Scheme
Macmillan Cancer Support
Mental Heallh
Step Forward Tees Valley - 880
Community Justice Fund
Wann Up Norlh
Barclays
LSLIP
Other income from charitable activitles
87,314
186,153
87,314
186.153
152,550
200.000
3.758
30,000
28,000
13,223
14,672
37,322
4,500
18.406
4.699
152.550
200,000
3,758
30,000
28.000
13.223
14,672
37,322
4,500
18.406
76
4.623
278,090
502,507
780,597
Investment Income
Unrestricled Total Funds Unrestricted Total Funds
Furius
und=
?ory?
Bank interest recelvable
1,881
1,881
404
404
14

Middlesbrough Citizens Advice Bureau
Notes to th• Flnanclal Statements (¢onth¥uedJ
Year Ended 31 March 2024
Expendlture on Charitable Actlvlties by Fund Type
Unrestrlcted
Funds
Restrlcted Totsl Funds
Funds
2024
Costs of charitable activlties
Support costs
277.311
111,558
388,869
384.591
107,757
492,348
661,902
219,315
881,217
Unrestricled
Funds
Restricled Total Funds
Funds
2023
Cosls of charltable actlvitles
Support costs
193,257
97,840
414,941
166.018
608,198
263,858
291,097
580.959
872,056
Expendllure on Charftable Actlvltles by Actlvlty Type
Acllvili•s
undertaken
directly Support Costs
Total funds
2024
Total fund
2023
Costs of charltable octivitles
Governance costs
661,902
212,163
7,152
874,065
7,152
871.656
400
661,902
219,315
881,217
872,OS6
10, Analysls of Grants
2024
2023
Grants to Institutlons
Acles
Age UK
CHAC
Middlesbrough Council
Total grants
18,300
13,125
62,500
22.500
21,875
66,087
(14,000)
73.962
116.425
Monies paid lo Actes, CHAC, Middlesbrough Councll and Age UK Teesside are for delivery of
the Hub AdvicelBeneltts Take Up Campaign, for which Mlddlesbrough CAB is the lead partner.
. Ne.t_ExpeKd1￿c
Net expenditure is slated after chargingl(crediling).'
2024
2023
Depieclalion ol langible fixed assets
16.907
16,907
15

Middlesbrough Citizens Advice Bureau
Notes to the Flnanclal Statements (contlnuerl)
Year Ended 31 March 2024
12. Independent Examlnation Fees
2024
2023
Fees payable lo Ihe ind8pendent examiner for:
Independent examination of the financial statements
Olher financial services
1,440
1,852
1,200
988
3,292
2.188
13. Staff Costs
The total staff costs and employee benefils for the raporting period are analysed as follows.,
2024
2023
Wages and salaries
Social securily costs
Employer contributions io pension plans
601,424
40,692
14,631
549,040
40,605
13,691
603,336
656,747
The average head counl of employees durlng the year was 36 (2023: 321.
No employee recelved employee beneflls of more than £60,000 during the year (2023., Nill.
Key Management Personnel
Key management personnel inclucle all persons that have authority and responslbility for
planning, directing and controlling Ihe activities of Ihe charity. The lolal compensation paid lo key
management personnel for services provided to the charily was £43,035 (2023'.E43.2371.
14, Trust•• R•muneratlon and Expenses
No trustees were paid either remuneration or expenses in Ihe current or previous year.
15. Tangible Flxed Assets
Frea￿k1
Building5
Office
Compulef
Equlpmenl Equipmenl
Total
Cost
At 1 April 2023 and 31 March 2024
D•preclallon
At 1 April 2023
Charge for the year
At 31 March 2024
393,967
45,566
6,292
445,825
308,495
15,759
39,928
1,148
6,292
354,715
16,907
371,622
324,254
41,076
6,292
Carrylng amount
At 31 March 2024
69,713
4.490
5,638
74,203
Al 31 March 2023
85.472
91,110
16

Middlesbrough Citizens Advice Bureau
Notès to the Flnanclal Statemenls (Contlnuedl
Year Ended 31 March 2024
16. Debtors
2024
2023
Tfade debtors
Prepayments and accrued income
23,296
57,576
39,932
44.993
80,872
84,925
17. Credltors: amounts faltlng due withln one year
2024
2023
Trade Cfedilors
Accruals
Social security and olher laxes
Deferr8d Income
Pension credilor
17,159
4,200
16,800
40,103
19,080
12,500
3,354
91.837
5,341
26,700
18. Provlslons
Pension5
and slmllar
obllgatlons
At 1 Aprll 2023
Adjustment to previous year
Unwinding of the dlscounl factor (Interest expense)
Other movements
Defic51 contrlbutions madè in year
At 31 March 2024
1,974
2,325
165
(2,457)
2,008
19. Penslons and Other Post Retlrement Benefits
Deflned contrlbutlon plans
The amotsnt recognised In income or expenditure es an expense in relation lo defined
contribution plans was £14,63112023: £13,691).
17

Middlesbrough Citizens Advice Bureau
Notes lo the Flnanclal Statemenls (contlnufjd)
Year Ended 31 March 2024
19. Penslons and Other Post Retlrement Benefits {conNnued)
Scheme: TPT Retlrement Solutlons - The Growth Plan
The company participates in Ihe Scheme, a multlemployer scheme which provides benefits to
som8 638 non-associated participaling employers. The scheme is a defined benefit scheme in
the UK. It Is not passlble for the company to obtain sufficient information to enable il lo account
for Ihe scheme as a defined benefit scheme. Therefore it accounls for the scheme as a defined
conlribulion scheme. The scheme is subjecl to the funding legislation oullined in Ihe Pensions
Act 2004 whlch came inlo force on 30 December 2005. Thls. together wllh documents Issued by
the Pensions Regulator and Technlcal Acluarlal Standards issued by the Flnancial Reporting
Council, set out the framework for funding defined benefit occupatlonal penslon schemes in the
UK. Th8 schem8 Is classified as a 'lasl-man standing arrangement,. Th8refore th8 company is
potentially liable for olher participating employers, obligations if those employers are unable lo
meet their share of the scheme deficit following withdrawal from the scheme. Particlpaling
employer5 are legally required lo meet Iheir share of the scheme deficit on an annuily purchase
basis on wilhdrawal from the scheme. A lull actuarial valuatlon for Ihe scheme was caffied out al
30 Seplember 2020. This valuation showed assets of £800.3m. liabililies of£831.9m and a deficit
of £31.6m. To eliminate this funding shortfall, the Trustee has asked the partScipating employers
to pay additional contrlbulions to the Scheme as lollows:
Deficlt conlrlbutlonB
From 1 April 201910 31 January 2025: £3,312,000 par annum (payable monthty)
Unless a concession has been agreed wilh the Trustee the lemi to 31 January 2025 applies.
Note that the scheme's previous valuation was carried out with an effeclive date 0130 September
2017. This valuation showed assets of £794.9m. Ilab51111es of E926.4m and a deficll of £131.5m.
To eliminate this funding shortfall. the Truslee asked the participating employers lo pay additional
contribullons to Ihe Scheme as follows..
DellcSt Contrlbutlons
From 1 April 2019 10 30 Seplernber 2028: £11,243.000 per annum (payable monlhly and
inGreaslng by 3% each on 1st April)
The recovery plan contributions are allocated lo each partleipatlng employer in line wilh Iheir
estimated share of Ihe Series 1 and Series 2 scheme liabilities.
Where tha scheme Is in deficit and where Ihe company has agreed to a delicit funding
arrang8ment the company recognises a liabilily for Ihls obllgalion. The amount recognlsed is the
net present value of the deficil re(Juction conltibulions payable under the agreement that relales
to Ihe deficit The pr8senl value is calculated using tha discount rale delaited in these
disck)sure5. The unwinding of the discounl rate is ￿CognIsed as a finance cost.
Present Value of Provlslon
Prasenl value of provision
2.008
4.299
6,743
18

Middlesbrough Citizens Advice Bureau
Notes to the Flnanclal Statements (conUnu•d)
Year Ended 31 March 2024
19. Pensions and Other Post Rellrement 8enefitS {contlnu•dJ
Reconclllatlon of openlng and closlng provlslons
2024
2023
Provlsion at start of period
Unwinding of the discount faclor (Interest expense)
Deficit contribution paid
Remeasurements - Impact of any changes In assumplions
Provislon al end of period
4,299
165
(2,457)
6,743
128
(2.457)
(1151
8,S98
4,016
Income and Expendlture Impact
2024
2023
Interesl expense
Remeasuremenls - Impact of any change In assumpllons
Costs recognlsed in incorn& and expendlture accounts
Assumptlons
165
128
(115)
13
166
2024
%par
annum
5.31
2023
%per
annum
5.52
2022
Yo per
annum
2.35
Rale of discount
Th8 dlscounl rates shown above are Ihe equtval8nt slngle discount rales whlch, when used to
discount the future recovery plan contributlons due. would glve the same results as using a full
AA corporate bond yleld cuNe to discount Ihe same recovery plan contributions.
The followlng schedule details the deficit contributions agreed batween the company and the
scheme al each year end period:
2024
2023
2022
Year 1
Year 2
Yeai 3
2,047
2,457
2,047
2.457
2,457
2,047
The wmpany musl recognise a liability measured as the present value of the contributions
payable Ihat arise from the deficit recovery agreement and Ihe resulting expense in the income
and expenditure account i.a. the unwlndlng of Ihe discount rale as a finance cost in Ihe perk)d in
which11 arlses.
11 is thes8 conlribulions that have been used to derive Ihe compan
's balance sheet liabili
19

Middlesbrough Citizens Advice Bureau
Notes to the Flnanclal Statements (conllnued)
Year Ended 31 March 2024
20. Analysls of Charitable Funds
Unrestrlcted funds
At
1 April 2023
At 31 MarGh
2024
Income Expenditure
Transfers
General funds
Advocacy Service
Designated Fund -
Contingency
Fixed Asset funds
240,212
108,294
204.116
(88.899)
{284,211)
(78.153)
80,095
181,454
50,000
85,472
50.QOO
69,713
115,759>
(388,869)
375,684
312,410
1,942
301,167
At
1 April 2022
Al 31 March
2023
Income Exp8nditure
Transfers
General funds
Advocacy Servlce
Oesignaled Fund -
Conlingency
Fixed Assal funds
264,946
92,456
186,153
(41.817)
1233,521)
(75,373)
47,368
240,212
so,000
101,231
50,000
85,472
(15,759)
(291,097)
416,177
278,609
(28,005)
375.684
20

Middlesbrough Citizens Advice Bureau
Notes to the Flnanclal Statemenls {¢ontlnuedJ
Year Ended 31 March 2024
20. Anatysls of Charltable Funds (contlnuad)
Restrlcted funds
At
1 April 2023
Al 31 March
2024
Income Expenditure
Transfers
MASDAP
Middlesbrough Council
Hubs
Macmillan Cancer
Support
Mental Health
Slep Forward Tees
Valley (BBO)
Warm Up North
MFTV
National Lollery Schools
Northern Powergrld
BPA - Access to Justlce
<22,7661
156.428
{150,189)
(16,527)
60.675
143.626
{126,159}
78,142
41.878
113,955)
30,000
28,000
(22.6591
{32.126)
49.219
{18,0811
2,481
58,934
(2,481)
13,555)
(49.937)
13,337)
(40,335>
(37,8421
(27,540)
{492,348)
5,442
<3.3371
(2,226)
(4,842)
14.603
38,109
33,000
42,143
61,712
534,971
(1.942)
102,393
At
1 Aprll 2022
At 31 March
2023
Income Exp8ndilure
Transfers
MASDAP
Middlesbrough Council
Hubs
Macmlllan Cancer
Support
Mental Health
Step Fo￿￿ard Tees
Valley (BBO)
North Ormesby OR
LSLIP
Energy Redress
Scheme
8arclays Referral
Service
Warm Homes Fund
Communlty Justice Fund
Wami Up North
152.550
(175,316)
(22,766)
55,875
200,000
1195,200)
60,675
38,112
30,000
28,000
126,234)
141.955)
41,878
(13.95S)
13,223
(22.5701
(18,172)
{29,403)
9,347
18.172
18,406
10.997
3,758
(10.086)
6,328
4,500
76
14,672
37,322
(5.065>
(565)
(76)
1.409
(16,081)
140,877)
(580,959)
(3,555>
61,712
112,159
502,507
28,005
21

Middlesbrough Citizens Advice Bureau
Noles to Ihe Flnanclal Statements (contlnu•dJ
Year Ended 31 March 2024
20. Analysis of Charltsble Funds l¢onllnufrd)
Money Advice Service Debt Advice Prolecl (MASOAP) monles are used to deliver a specialist
debt casework service.
The Advocacy S8rvice 15 funded by MiddlesbTough Council, Stockton Borough Council and
Redcar and Cleveland Borough Council. The monies are used to deliver a service providing
support to people wishing to access or betler understand the health and social care services they
receive. or need support because of lack ol capacity.
Mlddlesbrough Councll monies ar8 used to provide our generalist servSce. 11 is also usad to
deliver. with partners, benefits advice In community settings
Macmillan Cancer Support funding comes from Middlesbrough Council, Redcar and Clev8land
Borough Council and South Tees Clinical Commlssloning Group and Ihe monies are used to
deliver a service providlng benefils advice to people with cancer.
Méntal Health Advice Is a service providing welfare benefits advice lo people with mental he81th
problems.
Slep Forward Tees Valley BBQ is a debl and financial capabilily service for people facing
significanl barriers to joining the labour market.
The Warmer Homes service provides Income maximisatlon and energy advlce lo people al risk of
fuel poverly.
Norlh Ormesby Money Malters provides financlal capabtlily servlces in North Omiesby through
funding provided by North Ormesby 819 Local.
Benefils for Migrants is a S8Diice fund8d for part of the year by the Access lo Juslice fund and
the remainder by the People's Poslcode Lollery. It provides advice and support lo people abroad
who need lo clalm benefits or challenge a declslon about thew benefits enlitlement.
Energy Redress Scheme
The Energy Redress Fund scheme provides enelgy advice and
Income maximisatlon seNices lo people in or at risk of fuel poverty.
LSLIP - The Legal Support lor Liliganls In Person provides advi￿ lo people vhth wellare benefits
or employmenl issues who are Invofved in litigation eg appealing lo a First Tler Benefits Tribunal
or lo an Employment Tribunal.
Warm Up North 15 an energy advice Servi￿ delivered In partnership with Stockton, Newcaslle
and Soulh Tyneslde CA8x. The project aims lo help local people mltlgale the effects of fuel
poverty throu9h a range of measures, Includlng advlce about lanffs. grants available. redtsclng
energy usage, and Income maximisallon.
Communlly Justice Fund was short term funding. provided through the Access lo Justice
Fouiidation, to cnablc Icgal adiiice organls2tione tc m3intain lheir etipiictss in thA fara nf tha rnEt
of living crisis. Middle5brouoh CAB used the money lo support the salaries of key supervisors
within ils generalist service.
Barclays Refeffal Scheme was a pilol scheme whlch involved locating an adviser in the local
branch of Barclay's Bank. The pilot was funded by Barclays Bank.
Natlonal Lottery Schools is a Servi￿ piuvidiiiy lJ¥ii¢fits advicg to parÉnl> Oi school childrèn,
funded by the National Lottery and delivered as a partnèrship wilh Ihree other CAB in the reglon.
22

Middlesbrough Citizens Advice Bureau
Notes to the Flnanclal Slatements (￿ntInued)
Year Ended 31 March 2024
20. Analysis of Charttable Funds (contlnued)
The deslgnaled fund has been set aside to ensure that the charlty w511 have funds available
should any unforeseen, Major repairs be requlred lo the bulldlng and any costs relaling to futtsre
redundancies. should these be required.
21. Analysls of Nel A8sels Between Funds
Unrestricled
Funds
Restrlcled Total Funds
Funds
2024
Tanglbk f5xed assels
Current assets
Credllors18ss than 1 year
Provlslon5
74,203
255,672
(26,700)
(2,008)
301,167
74,203
358,065
(26.700)
(2.008)
403,560
102.393
Net a88etS
102,393
Unreslricled
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Provisions
91,110
378,385
(91,837)
{1,974)
375,684
91.110
440.097
191,837)
(1,974
437,396
61,712
Net assets
61,712
22. Analysls of Changes In Net Debt
At
At 1 Apr 2023 Cash flows 31 Mar 2024
Cash at bank and In hand
355,172
{77,979)
277,193
23. Operatlng Lease Commltments
The total future minimum lease paymenls under non.cancellable operaling leases are as follows,.
2024
2023
Not tster than 1 year
Later Ihan 1 year and not later than 5 years
323
323
323
323
646
24. Related Partles
There were no transactlons with relale(I parties during the current or previous year.
23

Middlesbrough Citizens Advice Bureau
Managemenl Informatlon
Year Ended 31 March 2024
The Followlng Pages Do Not Forni Part of the Flnan¢lal Statements.
24

Middlesbrough Citizens Advice Bureau
Detalled Statement of Flnanclal Actlvltles
Year Ended 31 March 2024
2024
2023
Income and endowments
Donatlons and legacles
Donations and gifts
115
Charltable actlvltlés
Mlddle5brough Council - Core funrfing
Advocacy Service
MASDAP
Middlesbrough Council- Hubs
Energy Redress Schema
Macmlllan Cancer Support
BPA- Access lo Jusllce
Mental Health
Step ForAiard Tees Valley - 880
Community Justica Fund
Warm Up North
Northern Powergrld
Barclays
LSLIP
National Lollery Schools
other income from charitable aclivilies
88,000
204,116
156.428
142,500
87,314
186,153
152,550
200,000
3,758
30.000
30,000
42,143
28,000
2,481
28.000
13,223
14,672
37,322
58,934
33,000
2,250
4.500
18.406
38,109
19,539
4,699
845,500
780,597
Investment income
Bank Interest receivable
1,881
404
Total Income
847,381
781,116

Middlesbrough Citizens Advice Bureau
Detsiled Statement of Flnanclal Acllvltles (contlnu•d)
Year Ended 31 March 2024
2024
2023
Expenditure on charltable actlvllles
Activities undertaken dlrectly
Wages
Employerfs NIC
Pension costs
Premises costs
Office costs
Staff and volunleer costs
Payments lo parlners and other costs
481,001
40,692
14,631
15,882
12,600
22,554
74,542
413,544
40,605
13,691
407
6,764
15.485
117,702
608,198
661,902
Support C05t5
Wages
Premises cosls
Office cosls
Depreciation
Slaff and volunteer cosls
Payments lo partners and other costs
120.423
28,763
37,987
16.907
1,668
6,415
135,496
70.981
31,629
16.907
1.754
6,691
212.163
263,458
Governance costs
Accounlancy fees
Pension scheme costs
1,400
5,752
7.1S2
400
400
Expandllure on charllable actlv11108
881,217
872,056
Nat axpenditure
(33,836)
(90,940>