Chatlty R¢gi$trntlon No. 1119613Q
Company Registration 140. 114578603 (England and Wales)
Citizens Advice Bradford & Airedale And Bradford Law Centre Ltd
(a Company Limited by Guarantee)
Annual Report And Financial Statements
For The Year Ended 31 March 2023
￿￿(￿7FxC.
1611112023
COMPANIES HCYJSE
A13
#181

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
A North
R Lister
R Beattie
A Bostan
S Rc*Jinsc
C Coghill lapptynied on 27 Fetyuary 20231
P Essler Iresigred 3 March 20231
J ¢1￿Ch {re&gned on 3 Mar¢h 20231
Prlncipal staff
R Wlkin%)n- Chief Exewbve lapprynted ￿ 11 May 20231
A Ta￿01- Chief Executive {reggned on 31 May 20231
Seerètary
R Wllkn"nson- lapwnted on 11 May 20231
A Taylrm Ire*gned on 31 May 20231
Charlty number
1096130
Company number
04578503
Prf*cipal addre55 and reyi%t•Trd •ddrg5S
31 Manor Row
8radlord
BD14PS
Bankers
Unity Twst Bank F4
4 Brindteyplace
Bimiingham
B1 2JB

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
CONTENTS
Pa9•
Trustees. r•K
Statement oftrustees. reS￿51￿"￿tieS
IndeperKfent auditorfs reF
8-10
Slalement of fmanclal acUviDes
11
Balance sheet
12
Statement of cash
13
Noles to the financaal slatemerrts
14-29

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
The trustees present th*f annual rewl aNI financial statements fry the year ended 31 March 2023.
The financial statements have teen prepared in acc(￿ar￿ the acu￿n￿.nQ po&ues set note 1 to the
financial statements and ccrfnply wth tharitys Memorandurn of Asso(aatKM), the Companies Aci 2006 and
'Accounbng and Reporb'ng by Chants'e5'. Ststernent of Recomment1ed Practice apF4icable to charrties preparing
their accounts in 8rxNd8nce wrth the Finanual Ré￿r￿n9 Stand￿￿ aFfAlcable In the UK and RewblK of Ireland
IFRS 1021. {effecbve 1 January 20191.
The legal and &Jministrative infomiatw forn￿ part of this trustees reF#Xt.
Obje¢tive$ and ?cti¥ilies
The c￿'ZenS Athiice servre pro¥ides free. indeFendenL ￿￿fidentIal and inyrtial athce to everyone ￿ their
righ15 and re5PWSltrf"l￿eS. 11 values diverw. equalty and thallenge5 (bscriminatson.
The Charilvs obj'ectives are to promote any Charitab￿ pxxpose f¢x the benefft of the community in Bradford
District and Su￿oundsn9 areas 11he area of benefifi by the advancement of education, the protectyon and
preservation of heatth and the ￿11¢1 of poverty. sLkr*ss dislre55.
In order to achieve Ihe above objecljves. the 5erbryces airns are..
. To provide the athice Fwle need for the wdAerns they face.
. To impn)ve the F<)h"ues and prathces that affed Fwle's live&
More detail on how the Charity ¥nJl achieve it5 aims and W"ectives akJn9 Wth h(yw these are measLYed annually
are contained wAhin Ihe Businèss Plan.
Wthen reviewng Ihe aims arHJ oty'ectives of Ihe tharity, and in Fknning futLre activities. the Trustees have
¢omplied wth Ihe duly in section 4 of the Charities 20[￿ lo have thje regard to public beneffit guidanee
put4ished by the Ccffjmlssl￿.
Achlevements and perforniance
The year 2022r23 saw the emergence of the sawice from the ￿ld perirAI ar￿ ena￿ed leammg around new
technc4ogies to inforn) ser￿￿ delivery
Obviously as well as focusing M Stsff *llbÈing. the TnJ5tee Bowd. in rts pL4mirb3 for 2022123 and bèyond,
never lost sight of the pnmary ot4"ective ol Ihe organisatir￿. namely. lo wovide free. confi¢Jents"al, imparts.al and
independenl ath'ce to the ￿sIdentS of Pndford Melropclrtan th"stsict Wth this in mind a great deal of ihought
went into service redeS￿n and the effiatncy and attewbilty impwovernents that cou5d be made for dients by
leaming lessons fof seNice deliv￿ chan9es durin9 CoviE1 lothdry￿.
Since l¢xkdown restrictions have been lffted, we have laken the t1ecJgon to conttnue wth teleF￿one being the
first point of contacl no knger offer face lo lace dropin Sessic￿S as these resulted in dient5 rEedin9 to wait
for I￿9 periods. queue5 Qutside the ¢)ffice in bad ￿ather and generally increased dients. stress levels and
th"ssakn"sfadicM). The model means that all dients in￿"allY access a telefve thage. The enquiry is thén
either deat wth irnmediatdy lif urgentl or the dienl Is offered seN-help. a teleph￿e appc4ntmenl. a lelephone
ring back. a video conference aFwintmenl or a faC&to￿face appoinlfflent. Obwcxjsty, when iniroducing this
System. rt was rètO9nised that not all dients W(￿ld bè atr4e to access our seNce u%ng telephryE and as such
we styll offer a walk-in ￿a9& serwce for dients ¥AK> are unable to use the telephone.
We have also used our new Video Conference eqLMpment for iftteryeting lirtcluthng 8SLI for ￿15 sermce. The
client attend5 our office JIC￿9 wth wr adviser. and the interpreter attends wa phme or wdeoccrference. This
approath ha5 ygnificantty intreased Ihe availatrflrty of inte￿￿terS and has re¢kned ts cost to the organisa
8$ wè no longer pay loi travd and wathng time for the interpreter.

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORD (CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
Given Ihe current economic dimatÈ we. akmg with most olher volUnt￿Y sedor agenoes. have been very
¢¢ncemed atK)ul funding. I ¥￿Uld like to thank our fij￿lerS for their ¢tsniinued support in what is a very tjrfficult
b'rne f¢x e¥eryone. It is ess¢nb"al that the organisation ccfflb.nues to prowde high quality services and to show the
otJtcome ol our Interventions on clients, INes. have c(¥)bnued to devdop ￿jtwMe monitoring Infornation
and now cdlect data aboul the addrtional income ￿ have secured for our ctient5 and the debt5 we have
rnanaged on our clients, beh*f. Thi$ has resulted in scvne very impressive figures arTrd dearty t1emonstrating the
jsibve sotial we have on the ILxal communty econ¢)my. During 2022ft3 dients a￿Ssing wr
services secured £9.9m in additional income and we as%sted bn 9etting £3.1m in detrt wntten off. Both
figures were signifficantly higher Ihan prewous years.
Through 2022123. as a resLAt of a¢Yoptsng to Ihe new MaI￿At￿m and Arb"des in the yewous year we were a￿e
to conts'nue ¥￿h sc*ne g0vemar￿e relaled meetings taking place remotdy.
The org8nI53tK)n contiNe5 to in partnership wrth 8 variety of dffterent luThJers. The wncipal fvnder is
8radford Metropclitan C*"strict C￿Jnu1 IBMDCI. Wthich continues to give us sigThficanl levels of finarte allwing
us to provide open door and speryaltst athi¢e in a range of settings.
Olher fvnders I￿lUde..
Ewalty Togelher tha"r lot 1 contract BMCC sUbCc4￿1aded us to pr¢)vide athtice in Mentsl
Health supp¢yt venue&
. The Money A￿v￿e and Pension Swvice, through atizens Advice, funds our Face4TrFace Debt advice
oject. which emrAoys 7 ￿se%￿)IkerS to deliver debl adV￿e lo the finanrAally exduded. This prclect ha$
had a wgnifitant impact on our w￿K and has allowed u5 to hdp a large nLtrmber of additional dients.
DI￿, throu¥i Cth"zensAth"ce lund (yjr Univetsal Credil H* io aam service.
The Leg81 A"d Agency fvnd Housin9. Immwth and Asylum urKler the Le9al A5d s¢heme and
HousirvJ Court Duty Scheme.
The VCS Allian¢e - lunt*"ng lo deliver IAÈif*e Benefft5 Ad￿ce to dients from the 3 City Community
Health Parinerships. Adwce help reduce Ihe Instan￿ d slress. dep￿slon and other a550ciaied
illnesses a5 a res￿1 of Debt
We are gr*ehl to all our ￿*￿$* continu•d supwt pJthles u5 to wovide a valuablé s￿1t￿ to th• local
ccmmunity. We are min¢JfiJl ol the dthcuthes for )inders in the curreni economic dimate. We are particularty
grateful to ihose organisations and Indi￿dUal5 %tho d￿te money to the Organisalion.
Fundr•lslng
The organisation does not actively fijndraise frNn Ihe public, t)0 t￿OfeSsiOnal fundraisers or commerual
part*'cipators are engaged. ￿ere donathons are rece￿td this is on a voluntary basi5 trom Indiwduals Ond is not
actively sought Fundraisng In the tharity secior has regulated by the Fundraisin9 Regukqtor (FRI since
2015 ￿11 the organisatlgn is not yafiG*ly registered. The Tw5tee Board 1$ not aware of ￿Y failure by the
Charity lo cornpty ￿th this regulatson and no comF4aints have been received In relation to any fom of
fvndraisn9.
Flnanclal revlew
Thè net income f￿ the year before acbjaria gains amounted to £138.152 12022.. £225,401). Tolal fijnds al 31
March 2023 stood at £1.455,57812022'. £1.317.4531. The finanual pogti¢y) of the chwty is Satisfact￿￿.

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Resery•s Policy
The trustee5 have estabh"5hed a poli¢y V*ttereby the unre*rided funds. ￿ ¢ommitted or invested in tangible
fixed assets and not designated. being the free reserves hek1 by thè chanty. sh¢yJld be behveen three and six
Months of expentjiture, wbicj) equates to befften £523,934 and £1.047 868 in general fvnds. At this level the
Trustees believe they would be atrje to continue the operations ol Ihe charrty. At PTÈsenl the tree reserves
amount lo £1,155.$69 12022.. £1.010.1991. vknich is just above the upper lar9et level of reserves which tre
Trustees deem appropri*e in lh& Contr￿ of Ihe oJThent d)allen9ing ffinatKiJ arcumstances. The trustees
review the policy annually.
Pension Liability
The charity partsopates in The Pengons Trust Gro￿ Plan stheme and has an ¢*ligab"on to pay a past sernice
defiot contributyon. this is payatrAe monthly in •JditiM to fviure seNce contributions. The pension liability at the
vear end stsnds at £9,354 W￿"ch is the presert vaue of tr￿ defio"t reduction corthibut1￿S payable under the
agreement.
Going Concern
We have set out above a review of finanoal pthtsinance the charitys general reserve5 posityon. Our
planning process. induding finan0* wojects'ons. lakes into consderatycm the decigon by Bradford Melrcf)olitan
Oistrict CwnrAI decision Ihrouyh tre recommis￿onIng to cwts.nue to Contra￿ for the delivery of adth￿ u￿1[
March 2028, and confims that we have adequale resowces going fowrd. We have a reasonatrle expectation
that we will be able to continue in operab.onal e￿$tenCe for the foreseeable ftrtU￿ and the finanual statemen15
have been piepaced on the ba&s lhai Ihe chanty is a g¢Jing concem.
Rlsk Management
The Irustees have reyiel￿d their wc¢edwes in Ihe hght of cowate governan￿ ￿ld￿ce confained wlhin the
Statement of Re¢tynmwd8(1 pra￿"¢¢'ACC￿Jn1ry and Rerxybng by Chariti"e$'.
A risk assessment report 15 Contained ¥thin bJ*ne5s pian and antitipates potential chan9es to the
envlr0nff￿nt in which the ￿ga￿Sa￿'on is working and highlights hfjrt these would impact on its services. In
addition, it produ￿$ a nsk register. based ￿ a mathx supplied by C￿zen$Ad¥7ce- Ihe nalional ass0¢iats"on. The
ganjsational Risk Register is revie￿*d and updated at each Trusteè Board meehng.
The trustees are 5*"5fied that 5y51ems we in pl¥e to the exF¥wre to the major ri¥k$ to whith
it is exposèd.
Cilttens Advice Bradford & ￿redale and Law Centre faces a range of opErab"Mal risks and the key to
S(￿eSsIu1 risk management is to identify potential risks. the likelihoLMI of them occumng and Ihen obvrdte their
impact. The nsk register is a formal statement of Crttzer6 Adwce Bradfcrfd & ￿'redale and Bradford Law Centre's
management strategy and how the impact ol potential nsks can be rninimised. Identitying the risks is
principal element of nsk management aThl has bEen g¥ven detailed and oJn&de¥atith. Areas that arts
covered in this pro￿S$ indude.
acbviiies arKJ Services undert*èn by the orgarmsation
our objedi¥?s
targets and outputs required by fun¢Jers Lrthers
the operaling structure
exiemal factors IsratLrtw obhgatK)ns. relaiionslM"P5 th fijnders)
ompaNsons with other CABslcc¥rparable organisations
past performance and prewous nsks encounte￿.

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Citizens AdY￿e Bradford & ￿redale and Bradford Law Centre's objectives. ts intemal 0rgani5atsL￿ and the
environment In %thich rt operatÈs conb"nually evc4ving and as a res￿. thè risks il faces are not ctmstant.
Organisational su¢cÈss derives, in pary from successful risk taking and so the Fwose of intemal control is to
help manage and contrL4 risk apwopriatdy calher than to eliminate IL
The Trustee Board recognises its rde as the ultimate authm in the govemance of the or98ni$atirJn and that the
rnanagement learn and staff recognise5 th* they operate wth delegated authority.
The follovmng measures wll help minimise ts risks inherent in any large diverse vohJntary sedor
organisation wlich rdies on a diverse range of ￿dIng to meet all ils commitm￿$..
Effethve appraisal of Ihe Chief Executive and Managemenl Te￿n.
Internal management and yjwwsory contrcls Ihat minimise iisk of f*Thng to deliver cm exists.ng grant
agreernents and c￿tract$.
Stsff awareness of swrce5 of knding and the ￿￿Sequer￿eS arising from any fai￿re io deliver services
in line grant agreernents and Contr￿tS.
The effective use of probationary pericoJs. annual apwais*. slaff superwsion and HR pc4iLies to
prompuy identify and dèal with issues of concem.
Engagement of DLP to wovi¢Je HR adwce &
Regular case sheet Ch￿Ing, IFRS. trwning to ￿SUre qualty and independent QAA assessrnents.
Regular review snd analysis of stsbSbCS io enswe targets are mel
Maintain good rdatii)nshTps hnjers to thbfy Wenlial firtU￿ Iwding prc4)lems and potential
funding opportunibes.
Ensure adequate finamal reseThes.
Morrthly finanual monrtcxing against annual W.
Good Communicati￿ befyveen ¥ol￿teerS. staff. the Mana9ement Tearn and the Truste? Board.
Maintaining independence and FdrtIC￿ neutralty to a¥￿d conflict of ￿tereSts.
Plans forthe fiitsre
Over the next 12 months we wll constanty evalu*e senrice ddivery to ensure we minimise risk v*hilst trying to
ovide servtces Ihat meet the need of as many dienls as kw)s￿ble. During the year we %%ill thk to expand
semce delivery and reintrodu￿ face lo face services when approwate. ￿ are fortunate in Ihat OLW fijnders are
being exlrernely supports.ve and there have been no proposa15 to ￿lt fundin9 fry tre 2023124 year.

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
TRUSTEES, REPORT IINCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Structure. governance and management
Citizens Advice Bradford & ￿re*lale and 8radford Law Cefttre is 8 thartatle company h'mited by guarantee and
was set up by a Memofandum ol Assoo"ation cffl 31 Octoter 2002. The charilatle company commenced
operations on 1 April 2003 after acquiring the assets of the UnI￿rated Organisatson founded In 1962. The
Organisation changed its Name from Bradlord and ￿"redale c￿zenS Advice Bvreau to Cit12ens Advice Bradford &
"redale and Bradford Law Centre on the 3 February 2018 fckning the acquistion of Bradford Law Cenlre.
The org￿lsatIOn is constitutef1 under a Memorandvm of Associa(￿ dated 31 October 2002 lupdated in March
2022 and a￿ based on the model th'des of Assouab"on wovided by Crtrzens Advtce Naticnallyl and 15
registered charity number 1096130.
The trustees. vtho are also the directc¥s for the puipose of comparry I￿1. and WI￿ seNed during the year and up
to the date of S￿nature of the finanaal stsitements are set out on Ihe Charity Inlorynation page
The management of ihe organisabon is Ihe re5ponyts.hty of the Trustee Board are ele￿ed and ¢WJted
nder the terms ol Artide5 of Assogabc￿.
The trustees, are dso the directors for the PWFM)se Ofcomp￿Y Law. who served during the year and up
to the dale of signalure of Ihe finanoal statemerbt5 are set oul on the Chaity Inforrnatson page.
The rnanagement of the ¢ygarMsation is the resFrfJngbAity of the Trvstee Bowd are eleded and ry￿Opted
under the teryns ol the A￿deS ofA5scQ"at￿.
flem￿1$. Llability
The triistees of the bureau guwantee to c￿￿'1xrte an ￿￿nt not exceeding £1 to the assets ofthe ¢harity in the
event ofv•mding UP.
Oryanisation Structure
The Trustee Board is responsible fry the stralegic direc￿ of Ihe Nganisab'on *ith certain prnver5 delegated to
the Finance and Personnel rommtttee5. The ch.ef Execufive work5 d05ety wth the trustees to agree
organisational worities and is reS￿￿￿e for ensuring that the orgar4sats.on meets its contractual, legal and
mernbership obligabons. Five seTrice managers are iesponwbk fc* Ihe delivery of servi￿$ as specified in
accordance ￿th qualrty and contractua rtqui¥ements. In addibon to rts 55 pa5d staff. or9anisat¢on has around
10 volunteers who in a variety ofroles.
2021122 wa5 a thallengmg yèar given the Cowd restrictions_ Th15 rne￿I Ihat unable to wot* our
volunteer team, however maintained regular conlact and commerted a retraining program in 2021 to ensure
that volunleefs can retvm io the offices as soon as cO￿d restric•ons we knfted.
Recrultm¢ftt and Appolntment of Management Commthe
The management of the organisatyon is the respongkylty of the Trustee Bowd vhKJ are dectsd and ￿tspted
under the term5 of thekn.des ofAssoo"abon.

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
TRUSTEES, REPORT (INCLUDING DIRECTOR"S' REPORT) ICONTINUED}
FOR THE YEAR ENDED 31 AIARCH 2023
Trwtee Inductlon & Tralning
New trustees are provided an indudion p4¢k ¢Mtsining inftymthm atKJul the organisation. the work il
carries out and the nationa Citi2ensAdvice ne1￿￿￿. meetsngs a￿ held by the Chair of the Trustee
Board and ihe Chief Executive. coverin9."
. The role and obfigatiorts of Injstees.
Goveming documents including the Mernryandum andAJb"des.
The Organi5atson'5 airn$ and c4"ectives.aTrJ the membership requirements of CiiwsAdvice.
The Organisatien's financk41 ptssth.on and lurK1ing SoUr￿S.
Future Flans and objectsves.
Trustees a￿ also invited to attend trwing and ¢(￿fere[￿e$ by Crtoens Ath"ce at rey•onal and national
levels.
Key management personnel remuneration
The pay of the Chief EKecukn"ve and Sen•)r Management Team is re¥￿￿ed arrMJalty and is normalty inlxeased in
line with inflation and comparable rcles wthin the sectw_
Related Partles
AJI trustees give their ts.rne VolLnIan￿. Any ewses reda.med by trustees the charity we set out in note 6
to the fIn￿Gla1 statements.
Audltor
The 8uditor. , is deemed to be rear4M)inted ￿der Sea￿ 4B7121 of Ihe Compar¥esAd 2006.
Small Company Rules
This repc*t has been prepared in accCKd￿ce vith the Speci￿ wovisions of Part 15 of the Companies Act 2006.
s¢losur• of Into￿atIon to auditor
Eath of the trustees has C￿firrned that Ihere is no inf(*rn8tk￿ of Ihey are awdre which 1$ relevant to Ihe
audit. of which Ihe auditor Is unaware. They have frjther ￿nfirrned that they have taken appropiiate steps lo
identsfy such rdev8nt infom•ty"M and to ￿$t￿ls￿ th* the wdjtor is aw¥e of such infom)ation.
The trustees, rep￿ was approved by Ihe Boafd of Trustees.
A Northage
Trustee
Daled.. lty.Iy20.23

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
STATEMENT OF TRU5TEES' RESPONSIBILMES
FOR THE YEAR ENDED 31 MARCH 2023
The trustees, are ￿￿1 the d*rectcKs ol Citizens Adwce Bradfcffd 8 and Bradford Law Centre Ltd for the
purpose ol company law. are responsit4e lor pre￿nn9 the Trustees. Report and the financiJ statemerrts in
accordance wth applicable law and United Kingdom Accounting Standards (Unrted Kingdom Generally Accepted
Accounting Practi￿1.
Company Law requires the trustees to wepare finanaal statements eath finanaal yew wlich gNe a true and
fair view ol Ihe slate of affair5 01 the charty arKJ Of the In¢C￿1n9 resou￿5 and applution Of re5wr¢es. induding
the incclne and eypendrtvre. ofthe chaniatle CL•n￿Y for that ￿.
In preparing these fmantial ststements. Ihe trustee5 are rEquwed to..
- sdect SL*tat4e accounting pc4icges and then appty them consi•.'
- observe the méthods and pnrKiples in the Chorities SORP..
- make judgernents and estimates thal are reasrmable and p￿￿en(
- state lthether athic*e UK AccoJnting Standards have been folbwed, sutr4ecl to any malerial departures
disdosed and explained in the finarval staten*nts" aTh
- prepare the finaroal stalements on the gc¥ng c(YLcem basis urless rt is inapprowale to prewme Ihal the tharty
will ¢oniinue in operation.
The trustees a￿ responsibfe for kewng adequaie aCCOLntiro rectyds th* disdose with reasonable a¢¢ura¢y at
any ts'me ihe financial pogts"¢M of the charity and enable them ￿ ensure that the financial statements comply wilh
the Cornparbies Ad 2006. They are also respcmgtrle tr saleguardiThJ the assets of the thanty and hence for takin9
reascffjable steps lor the preventicrf and detecti￿ of fra￿j aThJ Olhei ryularibes.

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD
LAW CENTRE LTD
Opinion
We have audited the financ3al slatemwis of Citizen$ Advice Bradford & Awed* and Bradford Law Centre Ltd {the
'charity'l for the year ended 31 March 2023 comwse the ststement of finanod actimties, the balance sheet,
the slateM￿t of cash flows and the notes to the fin￿￿al statements. induding a summary of significant accounting
poliriès. Thé financial reporting frarnewc￿k thai has been ap￿led tn th*r weparabon is apFlicable law and Unite(J
Kingdom Accounting Standards. induding Finanaal Reporting Stant1ard 102 The Financial Reporting Slandard
appI￿&ble in the UK and RepublK of I￿lant1 (Unrted Kingdcxn Generally Accepted Accwnbng Practice).
In our D￿niOn. the fin*u¥l smem
give a tnje and fair wew of the state ofthe chantable c￿panIS affairs as at 31 March 2023 and of 116 inmme
and expenditure, for the year then ended".
have been ywerfy prepared in acwdarKe %4ilh Uniied lQ"rwJdcffl Generaly Accepled A￿oUntsng Pract￿¢,.
and
have l)een prepared in a¢cordarKe th Ihe requwemenls of the CompanTres A¢[ 20C6.
B•sis for opinion
We conducted our audit in accrydwce vith Intemaliwl Sk￿d￿d5 on Audrting IUKI IISAS IUKII and aFplic3ble
law. Our resPCffiSitx"Iities ￿der Ihose standards we ftjrther de5cnbed in the Audrfofs ￿SpOnsibl111￿$ lor the audiÈ ol
the financial slalements section of our repcrt are in¢lependent of the charity ln accordance Vlith the elhic31
reqviremenls that are relevant to OLY audrt of Ihe financial staternents in the UK. Ir￿UdIng the FRC'S Ethical
Standard. and we have fulfilled our other eth￿1 resp￿SIbili11eS in accordance with these requirements. believe
that the audit ewdence V*P have obt•'ned is suffioent and appropriate lo provide a bays f￿ c*Jr otxnion.
Contluslons relating to going concem
In audilj.ng the finanu* statements. we have conduded that the trustees. use of the png corttm bays of
accosjnting in the preparatr￿ ofthe finanTral ststements is apwcprigte.
Based cffj the work we have performed. *e have not idenbfied any matwial uncertainties relating to events or
conditions that. Individually or cdknlively. may ￿51 s9nthcanl doubt on ￿e ch3rty'S ability to continue as a going
C￿cern for a pwiod of ai least bvd¥e months frc¥n *then the finanrial statements are aulhorised for issue.
Our responsibilibes and the reSF￿n￿￿.1IIltS of Ihe trustees tmth respect to geitvj concern are described in the
relevant sections of this report
Othèr Infomiatlon
The olher informaty'rm the infcxrnabw irKluded in the ￿n￿￿1 report ¢Xher Ihe finanrial statements
and audrtorfs report there¢M. The trusleès are resS￿$11￿e for the other infomath¢Jn contained wrthin the annual
report. Our oynion on the financia statements d¢xs not cover the other infom)ation and, except to the extent
olherwse expliciuy staled in ow re[￿rt we do not ewes5 any ftKm of assurance condusion thereon. Our
responsibility is lo ￿ad thè other Infowmabon and. ￿ doing so. ton*dw whether Ihe other infomalion is materially
incon51Stent wth the finan¢ial st*ements or ¢wr kr￿edge rthIr￿d in the course of the avdif. LY Otherwse appears
to be materially misstated. If we ￿entity suth rnateri￿ incongstenoes or apparent material misslaternents, are
required lo delemine %thether this gives rise to a material misslalement In the finanual 51alements themselves. If,
baseil on the work we have Perf￿rned, we condude that th￿ is a material misststement of Ihis other infomats¢n.
we are required to report that facl.
We have nothing to repjrt in this regard.

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED
TO THE TRUSTEES OF CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD
LAW CENTRE LTD
Qpinlon$ oth•r matter5 prescribed by th¢ Compani•s A¢t 2006
In our oKMni(m, based on the wcKk undertaken in the oyjrse of our audit."
the informatsthn gven In the iwstees. ￿port ts the financd year for the financial statements are
prepared, whsch indudes the directors. ￿￿￿rt wepared for the purposes of company I￿. is cony5tent with ihe
rinafiual ststements, and
the director5, repjrt induded within the trvslees. rekKKI has been prepared ￿ accordance V*ilh apF4icable legal
requirements.
Matter5 on which are required to veport by exception
In the light of ihe kno1￿¢￿ge and under5tarKJing of the charity and its enwronmenl obtained in the course of the
audrt, we have not idenlthed material misstatements in the direckn5' rewi ￿luded wihin the Irustees. report.
We have nothirrfJ to report in respect of the ft11c￿t¥j matters M rekticffl to Ithith ts Companies Act 2008 requires
us to report to you rf, in our ownion..
adequate accouth.ng cecords have not been kep( ly retums &Jequate ts our audit have not been ￿Ceived
from branches not Vi￿led by us, or
the financi4 staternenls are rtot in agreement wrfh the awJunb"ng rerords and returns," or
certain di5dosures of tnJstees' remunerab.on specified by law are not made" or
we have not fecewed all the Inlomation and ewanations we require for our auithl". or
the trustees wére not entrtled to prepwe the financial statements in accordance with the small cornpanies
regime and take advantage of the Small crynwiÈs' exenwons in wepanng Ihe trustees, report fri*n the
requirement to PTepare a Strateg￿ re￿rt.
Responsibilities of tntstees lor the financial Statements
As explained more lully in Ihe st*ement of lyuslees. reswnsl￿"liti"e$, Ihe trustees. are dso the diredors of the
charty for the pU￿ose ol company law, are responsible for the preparats.on of the finanual statements and for being
satisfied that they give a true and fair wew. and for suth iniemal conirc4 as the trustees ¢Jetemiinè is necessary to
enable Ihe preparab.on of statements Ihat are free material misststernent, %%thether due to fraud OT
error. In prepanThJ the financial statements. the trustees are resp)nsiblÈ for assessing the charity's 8bility to
continue as a g￿n9 concern, disclowng, as akwicable, matters rdated to g￿n9 concem and using the going
oncem basis of accounts'ng wless the trustees either Intend to kquidate the tharitable company or to cease
operations, of have no realistic aliemakn've txrt to do SQ.
Audltorfs regponslbllltles forthe audtt of the flnanclal statements
Our objective5 are to obtain reasonable assufance about thether the financial statemtnts os a ￿ole are free from
material misstatement. ￿ther due to fraud or err￿, and to issue an audit¢￿S report that includes crtjr opinion.
ReasOna￿e assurance Is a high level of assuran¢* is not a guarantee that an audit condLtted in accordance
th ISAS IUKI wl ah*ays detect a Maten￿ misststemenl when tt exists. Misstalement5 ran arise frtyn fraLMJ or
error and are considered material If. indimdually or in the a9Jregate. tlw cwld reasonably be expected to irffluence
the economic deciwons ol users tsken ryj the basis olihese firw)oal statements.
A hjthr descnpticffj of our responsib'litses is availaNe C￿ ts Finanud Reporbng Counul s webg'te at.. http$.'Il
www.frc.0rg.ukjauditorsres￿n￿￿litieS. This deSCrir￿On forms Part of our aud4torfs report.

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED}
TO THE TRUSTEES OF CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORO
LAW CENTRE LTD
Extent to which the audit was considered capable of detecting irregularities. includlng fra￿d
Irregularities, Induding fraud, are instances of non*cornpllar￿e ￿1th law5 and regulat￿n5. ￿ design prcKedures in
line with our respon&bilities. ouuined above and on the Financial Rep(ytyng Council's web*te. t¢ det•ct material
mi5Statements in respect ol irreguL8rities induding fraud.
We obtain and update our understanding of the enbty, its actimknes, ¢ts contrd envtronment, and likely future
developments. Induding In rdakn.on to the legal and regulatory framework awicable and how the enbty Is complying
with ihal framework. Based on this understandirrtJ. we identify and assess the Irsks ol matenal fflisstatement of the
ffinanrial siatements, thether due lo fraud or errcy. design and perform wdit procedures respunsi¥e to those risks.
and obtain audit evtdence Ihat is sufficient and a￿vro￿al* to provide a ba&s for our opinion. This includes
con&deralion of the n5k of acts by the entity that were contrary to apFlicat4e law5 and regulations, indudiThJ fraud.
In response to the risk of irregLAarities n￿￿COMF￿nCe laws and regulations. in¢luding fraud. we designed
procedure5 which indudèd".
Enquiry of management and those charged WTth ￿1nd a(Xual and potenba litigation and
dairns as well 8S Xtual. Sus￿L￿¢d and alleged fvaud",
Reviewing minutes of meth.ngs ol those charged *ith go¥emance',
Assessing extent of compliance ￿1th the laws ar￿ regulab.￿S ccnsidered to havè a direct rnaterial
effecl on the financial statements ry the operatic￿S of the entity thrc¥Jgh enquiry and inspects'on.,
Reviewing ffinanCI￿ ￿atement disdosts￿ and testing to SUFWJrting dC￿Mentation to assess wnklian
th ap￿iCat￿e laws and regulations..
Performing audrt work over the nsk of management t4as and overrbde of controls. indudtng testing of
joumal entnes and othw adjustments for apprcynateness. evaluating the bu5ines5 rationale of signffjcant
transactions outside Ihe no￿￿01 course ol Iwsines5 and reviewng aCc￿[￿.￿g eslimates for indicatry5 of
potential bias", and
Perfomiing audrt WO￿ over the bming rewilicffl of incryne and in pwtswlar whethei li ha5 been
recorded in the correct accounlwig pewio(l.
Because of the inherent limrtations of an wdit. there is a risk that we will not deted all irregLAarities, including those
leading lo a maierial mi$st*em￿l in the financial statements or non-eomF4iance wrth regulation. This risk
increases the MO￿ that comFAiance a law or regulabon is removed from the events and transaCtI￿S reftected
in the financial statements. as we wll be less likety to become aware of in5tanrxs of non-compliarte. The risk of
not det￿ing a material rni55t8tement reSU￿n9 from fraud is highef than for one regjlting from error, as fraud may
invcdve cc4lu*C￿, forgery, in￿n￿on￿ 0mtssK￿s. misreWewtat￿ ￿ the ovenide of internal control.
Use of our report
This report is made solefy to the charitatrje companys membws, as a bc(ty, ￿ accordance vAth Chapter 3 of Part 16
of Ihe Companies Act 2006. Our audit work has been undertaken so that ￿ might stale lo the thanlable company's
rnembers those matters we are required to state to Ihem in an auditors. repryt and fry no olher purpose. To the
ftJlle5t èxtent permitted by law: we do not attèpt or assume reSpOn￿bIlIty to anyt)ne other thw the charitat4è
mpany and the ¢h8rrtable cofflpanys memb•Js as a Ixty. for I￿rk. for this rewt. cf for the opiniws
we have fr￿Med.
J•$si¢a Lawrenco (Senior Statutory Auditor)
for and on behalf of
101.111.2023
Chartered A¢¢ounthnts
statutory Auditor
33 Park Place
10-

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unrnstrict•d Restrfct•d
2023
2023
Total
2023
Total
2022
Incom
Charitable activities
1,573.643
660.245
2.233,888 2.327.792
Totsl Incom•
1 573.643
660,245
2,233.888
2,327,792
Ex
endlture on:
Charitsble activrtres
1,381.291
714,445
2,095,736
2,102.391
Total expenditure
1,381.291
714.445
2.095.736
2,102.391
Net Incomellexp•ndlturnl before transf•rs
192,352
154.2001
138,152
225.401
Gross transfers fuThJs
16
(71.9751
71,975
Nqt incom• for tho year
120.377
17,775
138.152
225,401
Oth•r recognlsed galns and loss•s
Actuarial Ilossllgain on defined benefft penson
schemes
13
127)
1271
28,511
Net movement ltt funds
120,350
17.775
138,125
2S3.912
Fund balan￿$ at 1 Aprd 2022
1.317.453
1,317.453
1,063,$41
Fund balances al 31 March 2023
17
1.437.803
17,775
1.455.578
1,317,453
The siatenRnt ol finan0￿ athwbes incbjdes al gains aThJ losses recc¥Jnised in the year.
AJI inccme and exper￿ltUre derive from wiD"nuing ath"¥￿.*￿.
Aful comparattve Stalement of FinancialActvibes forlhe year ended 31 Marth 2022 is shry*m in note 20 ofthese
Fina￿31 Statement5.
The notes ￿ pages 14- 29 also cwnprise part oflhese Financial Statemen
The statement ol financial ackn.￿b"eS a150 CoMp￿.￿S Ihe requwements irK¢Jme and expenthture account
under the CompaniesAct 20C6.

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
BALANCE SHEET
AS AT 31 MARCH 2023
202J
2022
Notes
Fixed a5se¢s
Tangible assets
281,834
307,254
Current assets
Debtors
Cash at bank and In hand
360,232
939,111
219.237
952.325
1.299,343
1,171,562
Creditor5'. amounts falllTrg due within
one year
11
1121,5141
1151.856)
Net current assets
1,177.829
1.019.706
Tolal assets less current liabilhties
1.459,663
1.326,960
Credltor5- amounts falling du• aft•r
More than one year
12
14.0851
19,5071
Nel assets
1.455,578
1,317,453
Incom¢ funds
Restrrcted fvjnds
Unrestrictèd
16
17.775
1,437,803
1.317,453
17
1.4￿,$?8
1,317,453
The notes on pages 15- 30 also cornwise pwt of these Financial Statements.
These financial statements have been prepared in XCOrdar￿ wfjth the special provisi￿5 of Part 15 of the
Companies Act 20C6 relatsng to Charrt￿l& smau companie&
The financial statements were apwoved by the Trustees on.l. O].1112023 and ggned on its behalf by..
Nortkag
A Nothage
Trust•¢
Company Reglstration No. 04S78SOJ
12-

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Cash Ilows Irom o￿tating activities
Cash (used inllgeneraled from operats'cffls
113.2141
69,530
Net IdecreaseifincTease in cash and cash
equivalents
113.2141
69.530
Cash and cash equivalenls al beginning of ye
952,325
882,795
Cash and cash •quival•nts at end of year
939.111
952.325
13-

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
The printspa aCC￿Jntlng policies adopted, judgements and key sources of estimation uncwtainty in the
preparation of Ihe financial statements are as follows.
Charity information
Crtttens Advice Bradfcrfd & h'redale and Bradford Centre Ltd is a wvate company lirnited by guarantee
inCor￿rated in En¥arNI and Wares. The regi*¢￿ ¢ffi¢e 1$ 31 Monor Row, Bradftyd, B01 4PS.
1.1 Accounting con¥enllo
The finanrial stslemenis have been wepared in accordance wrth the tharilys Artides of Association. the
Companies Act 2006, FRS 102 The Finanoal Repo￿"ng Standard applicable in the UK and Repvblic of
Ireland. I'FRS 102.1 and the Chanties SORP 'Ac£wnb"ng and Reprytsng by Charthes." Statement of
Recommended Pradice apF4icable to charit￿S prep3ring theii accounts in accordance with the Financial
Repo￿"n9 Standard applicaL4e in the UK and Republic of keland IFRS 1021" {effeclive 1 Jwuary 20191. The
Charity is a Public Benefrt Entity as defined by FRS 102.
The finanaal siaternents afe prepared in stwting. is the hjnctional currency of the charity. Monetary
amounts in these financial statements are rwnded to the nearest £1.
The fiD￿ciaL statements have been prepared uThJer the historical cost convention. rnodified to indude the
certa"n financial Instrurnents al fair value. The prinry￿ ￿nting Fx4icies a&Jpt•d are set bdow.
1.2 Golng GOn￿M
At the time of approving the finanraal statements. the trustees have a reasonalje expeclabon that the charrty
has adequate reswrces to continue in operakn"Ma ex5terKe for the loreseeable futu￿. Thus the tru$tee$
coninue to adopt the going concem basis ot accounting in prepamg t￿ finanryal statements.
1.3 Ch•ritsble lunds
General unrestricted funds - are availa￿e for vse al the di￿re￿on of the tru5teÈs in lUrtherar￿è of their
charitable objectives unless Ihe funds have been designated for othei pu(poses.
Restricted funds - are sul'ect to speofic cOnd￿.￿S by dorKffs as to they may be used. Expenditwe
which meets these criteria is charged lo the fund together a fair afiocab.on ol mana9émént and support
cost5. The purposes and uws of the reslrKied lund5 are set LKrt in Ihe notes to th• finanoal statements.
1A Income
Income is recc*Jnised in the Ststemenl ol Finanuzl Activilies fsoFAI vhwn the d￿rity is legally èntiued to it
after any perform￿re COnd￿.0nS have teen met. the amount5 can be measured feliably. and rt is probatrAe
that inccrfne *il be received.
Grants. induding Govemment Grants: vthefe enDttement Is not cotNlItic￿aI on the delivery of a specific
perfomiance by Ihe charity, are recogrrfsed in the SOFA the chty becomes Uncond￿"0na￿Y entitled to
Ihe granl.
Cash donalthis we r8cogritse¢1 in the SOFA on rece￿. Other ¢Jcfflat#￿S are recognised ￿ce the chan.ty has
been notiffied of the donabon. unless perfonnance conditims ￿quire deferral of Ihe arnount. Income tax
recOVera￿e in relation to donati(￿$ recwved under GbftA*d is reccsnised at Ihe )"me ofthe donab"on.
The charity benefits 9ieaty from the invdvement and enthusiastsc support of its many volunteers, detsils of
which are given In our annual reFrtNt. In accordance Charrties SORP IFRS 1021. the economic
contribution of genwa volunleers is not reccsnised in the ffinarKial siaiements.
14-

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng poltcles
Icontlnuedl
1.5 Expenditure
Expendilyre, which indudes attributaLle VAT cannot be rery)ve¥ed. is recognised once there 15 3 legal
or conslnJctive ￿lgats.0n to make a payment to a third party, rt is wobaL4e that settlement W411 be required and
the amount of the obligation can be rneasured rdiabty-
Charitst4e expendrtwè conprises Ihose ¢osts incurred by the tharity in fv deliverarrk of rts actiwties and
services fcf its benef￿"alle$. It indudes iN)th costs th* can be dÈractty allocated io such actiwtie$ and those
sts ol an indirect nature necessary to support them.
Governance costs. induded in supwt costs. indude those costs incurred in the govemanee of the charity
and ils assets an¢J a￿ primarify associated wilh ¢onsbtutional and statutory requirements and are allocated to
charitat4e activities.
I costs alloG*ed beh¥een Ihe expenditure G*egories ofthe SOFA on a basis designEd to reflect th¢ use
of the resour￿. Costs f•lakng to a parbudar actmty are ￿kXated diredy, Lthers are 4)portioned on an
appropriate basis.
1.6 Tanglble flxed assets
Tangible fixed assets ale inib.ally measwed at cost and gJb5equently measurEd ￿ Cost or valuation. net of
depreciab.on aThJ any impannent losse&
Depreciati￿ Is recognised 50 a5 to w￿lte off the ¢tsst ty vau*"on of a$sets less re$hlLAI value$ over their
vseful lives on the followng bases..
Freehold land and buildings
Shc*l leasehold Improvernents
Pknt and equipment
Overth• remaining life of the lease
33% $Wht line
Freehold land is not deFfeoated. The Injstees consKler that the resiL*Jal value of the freehohj building, at Ihe
end of Its exFected etorbomic lrfe. Is expected to be such that any dep￿Ciati£￿. including accumulated
deprecaation. wcdjld be immaterial and a5 gjch ￿ dep￿Ciati(￿ is charged on freettold buildings.
1.7 Cash and cash equivalents
Cash and cash equ￿alentS ind￿je cath in ￿￿￿. deposts hehj at call *ilh banks, other short-temi liquid
investments original rnaturithes ol or less. barA¢ o¥erdraft5. Bank overdraft$ are shown
within b￿rown9S in current I1a￿.11t1es.
1.8 Flnanci•l snstrum8nts
The rharity has elerte(I to apply Ihe provisi￿$ of Secty"on 11 '8asic F￿an(la1 Irtstrumenls. and Setlion 12
'Other Finanoal Instwments Issues, of FRS 102 to al of rts finanoal irtstruments.
Fina￿la1 in5trument5 are recognised in the charitys balance sheel when Ihe tharity becrynes paty to Ihe
contradual pro¥i&ons of the inS￿Ment
Finanaal asset5 and liab'litres are offset. th the net 8mwnts p￿Serted in the finanual st*ements, *then
there 1$ a legally enfofceable right to set off the iecojnised amounts and the￿ is an intenbon to 5etUe on
nel basis cff to ￿a￿se the asset and setde tt)e liab.hty %mLtsneoJ*.
15-

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng pollcles
{Contlnuedl
sic fI￿n¢141 a55ets
Bagc finanual assets. Tr*fft4ch include debt￿S and cash and bwk balances, a￿ initialty measured at
Iransactyon induding transactycm costs and are sub5equenlly carried at alnubsed cost using the
effective interest rnethod unkss the arrangement constitutes a finanting transathtsn, where the transaction is
measured at the wesent value of the ￿tUre receipts disccMJnied at a martet rate of interest. Finarboal assets
dassrfied as ￿e1¥a￿e within one year are not amorbse¢J.
Impairnient oifinancial assets
Financial assets. other than those held at lair value through inC￿ne and exFenditure, are assessed for
inthcators of impairment at each reporting date. Finanoal assets are impaired where there is objective
ewdentt that. as a result of one w rn￿e events Ihat 0￿￿rred after the initial rectsynition of the financial asset.
the esb"mated future cash have teen affe¢ied.
If an asset Is Impaired, the Im￿rnient loss is the difference bets￿n the carryng amount and the present
value of the ests"maied cash flows discounted at the asw'$ on9inal eff￿tive interest rate. The impairrnent loss
is recognised in net incomellexpendilurel for the year.
If the￿ is a decrease in the ifflpairment I￿$ arisirvJ from ￿ event occurring after the impaiment wa$
recognised, the impairrnent is reversed. The reversal is such thal the current carrying amount does not
exceed what the carryng amount would have been. had the impairment Mt Fxewously been recognised. The
impaimient reversal is re¢o9nis¢d inwnellexpendibjfel for the year.
De￿¢09￿lI￿on olllnanclalassets
Fin8r(ial a55et5 are derecognised ¢￿Y when the contradual rights ts the cash fftsws from the asset eypre or
are setued. or vrfhen the thanty transfer$ Ihe finan¢ial asset and substants.ally all Ihe ri$k$ and reward$ of
ovmership ¢0 an¢Xher entsty, or rf some S￿￿￿1¢ant risks and rewards of ovmership are retained but cc￿tr& of
the asset ha5 tran51erred to anolher party that is atrAe to 5dl Ihe asset in rt5 entsrety lo an unrelated third party.
Basic financialliabilieies
Bagc frnancial liabilities, induding tredittys and tsa￿ loat)s a￿ inrtialty reccgnised at transaction price unless
the arrangernenl wnstitLrtes a financing transacti￿, %%there the debt instrumeni is measured at the Ffesent
valu¢ of the ftrture payments discounted at a rnarkel rate of Int¢￿SL Fina￿al lia￿l￿"e5 dassified as payable
vthin one year are not amorbsed.
Debt instrumerts ￿ subsequenly caThied at amcrftIs￿ cost. Using effec*"ve ￿terest rate melhc*J.
Trade creditors are otrAigabons to pay for goods or seNces that have been acquired in the ordinary coursè ol
operations frorn suppliers. Amount5 payable a￿ classthed as cly￿nI liatslrties rf payment is rjue wlhin one
year or less If not, they are p￿sented as notHJJrrent liats'lities. Trade credrtors a￿ recognised initialty at
tran5aGtw pl1￿ and subseqvenuy rneagjred at amortised c05t Using fv ellective interest methc4J.
Derecognition of financial liabilities
Financial liat4lilies ar• derecognised %then the charitys contraclual obligali'or6 expire LV are discharged or
cancelled.
1.9 Taxation
Citizens Advice Bradtsd & A"redale and Bradford La4¥ Centre Ltd is a registered tharity and as su¢h is a
charity within the meaning of schedule 6 of the Finance Act 2010. Accordingty, the Charity is potentsally
enlrtled to tax exemption unds part 11 of the CorporatKJn Tay Act 2010 crf section 256 of the Taxation of
Ch¥rgeatrAe Gains Ad 1992 in fesped of inc(¥ne gains wisin
16-

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
(Continu￿)
1.10 Employee b•neffts
The cost of any unused hcaiday entitleM￿t is recognised in the peric#J the employee'5 services are
received.
Termination beneffts are recognTrsed immediately as an expense the ch*y is dem￿strablY commrtled
to terniinate Ihe employment ol an emrAoyee or to prowde le￿Ination benefrts.
1.11 Reilrement beneffts
Payments to defined contrt"t*th feth"rement benefft schemes are tharged as an eynse as they fal due.
The chafity cc•tributes to The GrowAh Plan a(knini8tered by TPT Retirwnent Sc4Lrticffls. The Plan is a multi-
ernployer pension plan. li is not posSi￿e in the nomial c4)urse of events lo identify on a reasonable and
consistent ba515 the charTrty'5 share of underf￿ng assets and liaM"litses. In accordance wth Charities SORP
IFRS 1021 the obligats'on to make good the defiut by way of defiat ¢¢￿tri1x￿￿￿ ha5 been recognised in Ihese
Finanual Statements at fair value.
CrliiGJl accounting •Stbmates and judg•rnents
In the applIcat￿n ofthe tharty's a￿OuntiNg pjlitses. trustees are required to malle jusJg•ments, •sbmates
and assumpb'ons about t￿ Carr￿ng amount of assets and liabibties Ihat are not readity apparent from other
sourr£s. The estimaies wKI a$s￿￿ated assLbrnpts￿S are based on hislorical experience other factors that
are considered to be rele¥￿t Actual resurts may differ from these e5timate5.
The estsmates and underf￿r￿j asSumpts￿$ ￿ rwe*pd on ￿ t￿￿n9 basi& Rtwsions to a¢counting
estimates iecognised in the period in *thid) the ests.mate is revised the revision affects only that
period. ov in the period of the reviwon and fulure period5 Trhthere the re¥ison affeds LY)th current and future
periods.
Key sources of estlmallon unc•rt•lnty
The charity is a member ol a m¢j￿rnFI0yer defined benefrt scheme. The charty has recognised its liabilty
under the deficit recovery FAan ai tsir value Kthich is based gn the rewmmendations of the stheme actvary.
The actuary uses certain criD"cal assumptions, such as discourt rate. mortality and expected rates of relum
en se￿Tr9 the defKal recovery F4wJ sd*me at each IneM*aS review.
Depreciation of Freethold buildlngs
The trustees cL￿Sider that the resdual vahje of the freehdd builthng, at the end of its expected econom￿ life.
is expecled lo be suth that any depreciation. InclvdirvJ aC￿mUlated depreaab"on. wwld te wnmaterial and as
SLth no depreciation is tharged r￿ freehcAd twji1th￿5.
17-

CITIZENS ADVICE BRADFORD &AIREDALE AND BRADFORD LAW
CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2023
Charitable activities
2023
2022
Grants, ccffjtracts and fee5
2,233,888
2,327,792
Analysis by fund
Unrestricted fund5
Restricted funds
1.573.643
660,245
1.561,948
765.844
2.233,888
2,327,792
Grants. contracts and fee5
eMDC Lc4 1 IEquality Together)
BMDC Lot 3
BMDC Lot 5
CCG ￿￿lfare BeneffitsAdw"c¢
Money and Pengons SeNce Funded DebtAdvKe
Project
Lega$￿'d Agency
Universal Cret1it. Help to Clavn
NPG EnergyAdvice
EU Funding
BMDC- IT eqviprnent
No Child cold
rm spaces, wotywnme
Acce55 lo Justs"ce
Keighley Pathways
Olher
20,800
472.099
745.420
12.357
23,400
530,507
837,642
11,917
317,733
211,947
259,784
462,032
127,723
283,567
7,750
31,500
15,500
30.995
578
80.000
14.672
46.958
5.622
8,458
2.718
2,233,888
2.327.792
Re5trided grants, contracts and fees the rJJrwt and pre¥M)U5 yew are del•"led in rk)te 14 to the
Financia Statements.
18-

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
ChJrll•ble activities
2023
2022
Staff costs
Other staff and vdunteer costs
Office and IT costs
Premises cos15
Other
&JtKotknct agency services
1,347,113
18,046
105,176
87,401
89.B13
260,465
1.412.558
12,889
110,693
93.820
61,932
289.478
1,928,014
1.981,370
Share of SUFPOrt costs Isee note 51
Shar• of govemance costs (see nc4e 51
158.709
9,013
114,431
6,590
2,095,736 2,102.391
Analysis by lund
Unrestricted fvnds
Reslnded funds
1,381.291
714.445
1,336,547
7£5,844
2.095,736 2,102.391
19-

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS ICOPITINVEDI
FOR THE YEAR ENDED 31 MARCH 2023
supwtcu*ts
57.892
57.892
39.131
YJ7
39,131 FTE
OTrt trcosts
Plemisescasts
Dewecialon
69,625
3.7
44.3ll FTE
4.DJ2 FTE
25.420 Ory
1.208 FtE
17*
2S,420
1.240
6.5W
42
42riJ
158.709
9.013 167.722
114.431
6.5
121,021

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Trustees
None of tr* trustees (C￿ any Fersons ccmnecled th them) rec￿ed any remuneratr.cm Cf benefits from the
charity dumg Ihe ye8r12022". none}.
No travel expense we reimbursed to lfttstees ￿l￿)g the year12022.' £r411.
Employ8•s
The average monthty numter of employees during the year was."
2023
Number
2022
Numb
47
55
Employment costs
2023
2022
ges and salaries
Sockil sewrity costs
Pension cO￿S
1,239.889
112.218
52,898
1,284,966
108,156
58,567
1.405.005
1.451,689
The cttst of sulxontrart agery seNces was £280.46512022". £289,478) as d￿dOSed in ntrte 4.
The key rnanagement pers(mnel of Crtwnsthce Bradf(*d & AAredale and Bradford Law Centre Ltd are the
Trustees, Chief Execukn"ve. ts40 Speoalist Services Managers. Generalist SeNic•s Managers and
Project Manager both financi* years. The aggregate emFdoyment benefrts, induding emF4oyeCs national
insurance and penson contribubms of the key management per￿￿ne1 of the tharity were £262,47812022.'
£250.3251.
The number of employees ￿se annual remuneraIic￿ was £60.000 or more *pre.'
2023
Number
2022
Number
£60,000- £70,000
Taxatlon
The chanty is exempt from tax on Income and gains falling wrthin section SOS of the Taxes ALI 1988 or section
252 of Ihe Taxatior￿f Chargeat4e Gains Act 1992 to the exlent Ihat these are awied to its charitatle obj'ects.
21

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Tanglblt 16xtd assets
Freehdrt land
and builthrw5
Short
Plant and
12a5ehold equipment
irnprovefflents
Total
Cost
At 1 April 2022
212,350
238,229
4.792
455.371
At 31 March 2023
212,350
238,229
4,792
455,371
Depreeiation and Impalmient
At 1 April 2022
Deprecith"on charged in the
144,923
23.822
3,194
1,598
148,117
25,420
At 31 kqarch 2023
168.745
4.792
173,537
Carrylng amount
At 31 March 2023
212.350
69,484
281,834
At 31 Marth 2022
212.350
93.306
1.59B
307.254
Freehold land induded wthin freehold land biwldings has an e51imated wst (* £63.70512022. £63,705).
10 Debtors
2023
2022
Amounts falling due *ithin one year.
Trade debloTS
Prepayments and a¢uued in¢ome
220.812
139.420
154,702
64,535
0,232
219,237
11 Cfedltors: *mounts f•lllng due wknln one year
2023
2022
Other taxats'on and swal seclrrity
Trade utditors
Other creditors
pensi¢￿ scheme deficit oblgations
26.634
66.821
22,610
5,449
32,729
44,717
68,961
5,449
13
121.514
151.856
Unpaid pensIC￿ contributtons totaling É8.928 12022.. £14,956) ¢XrtSt￿dIn9 and indude(I wihin oth
¢re(1ilors.

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2023
12 Credltors: amounls falling due after MO￿ than one year
2023
2022
Pension defict obligations
13
4.085
9,507
13 Retlrement benefft schemes
Defineofcontnbulion 5chemÈs
The tharity operates a defined ContribAl￿ pension stheme all qualty"rMJ employees. The a55ets of th$
scheme are held separatdy from Ihose of the charity in an indera)dendy administered ftmd.
The tharge to the staternent of financia acli¥ity in re¥)ed of defined contribution sd*mes was £47.898
12022." £S3,S671, at the balance sheet dale ¢tyth"butsons of £8.92812022. £14.956} were outstaThJing.
Definèd bènèfit sehtmé
The company a150 participates in The Grv*rth Pkn. a scheme yovides benefits to
some 1,300 non&asswated participating employers. The scheme is a defined benefit scheme in the UK. It is
not possible l(K the ￿)Mp￿Y to obt&n sufficient informatK¥n to enable it lo account for the scheme as
¢Jefined ber7efrt stheme. Theref(¥e rt accounts for rt in acc(x¢Jance wrth Chariti¢s SORP IFRS1021 by
providing for the yesent vatue of al cr*ttritth'r￿ to make grM)d Ihe deffiaL
Where the stherne Is ￿ ¢Jefitit and where the chanty hJs agreed to a deficrt fun¢*ng arrangement the
company recognises a liabilty lof this obligation. The amount recognised is the net present value of the
defKit reduclion contributions pay*)le under the agreement that relate5 to the defiat. present value is
calculated using the discount ratè dera.led in th￿e disdosures. The un￿1nding of the discount rate is
recognised as a finance cosL
Present Value of Obligation
2023
£OOO's
2022
£oixi's
2020
£OOO's
Pr¢wt vau• of ot4￿ats"on
10
15
58
-23-

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
13 Retirement btn•fft sch•mes
(Continued)
R￿oncIliatIon of opening ¢losing pn)ViSiO
2023
È000'5
2022
£OOO'$
Provigon at the start of the year
Unwinding of discc*Jni
Deficit contributions paid
Actuar4al re4neasvrements-
Impacl of any change in 3ssumpb.ty
-Amendrnents to th8 ￿tri1￿"0n sctr￿du1e
15
{51
{151
28
Prov•sion al efftd of year
10
15
AJnount$ lallirYJ wrthin one year (note 111
Amount5 falling due after more than one year I￿ 12}
10
10
15
In¢om* and •xpendfiture Impact
2023
£OOO'$
2022
£OOWs
Intere5l expense
Actuarlal re.measufernents:
- Impacl of any dHnge in assumW"or
-knendments to the conffibuts"c￿ 5che¢AJle
26
28
Deficii Contributions Schedu
The followng schedule details the fLrture deficrt contnbutyons agreed beWn the charity and the scheme.
These ¢C￿lrIbU￿.Q￿S have been used to derive the charity's balwhce sheet liablty ap￿.n9 the discDunt faclor
noted bdow.
2023
£OOO's
2022
£oIKI'$
2021
£QOO's
Year 1
Year 2
Year 3
Year 4
Year 5
14
15
15
14
-24-

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2023
13 Retirement benefft schemes
Icontlnuedl
Assumptlons
2023
2022
2021
Discount rats
5.52
2.35
0.66
The disC￿nt rates shovm atthte are the equivaenl discwnt ratès ￿lCh, when used io discoLmt the
fU1u￿ recovery plan contriblrtions due. would give the same fegJlis as usw)g a lull AA corporate bond yield
curve to discount the same recov￿ plan contn'butions.
14 Operatlng lease commllmenis
At the rewjrting end date the charty h•J outstanthng cc*nmthÈnts for fulure minimum lèasè paymènts under
non￿nce￿able opera￿9 leases. fafi due as fcknbs".
2023
2022
Wthin year
Belween and fve years
34,Q22
62.605
52,339
91,038
96.627
143.377
15 Related party transactlons
Transaction5 ￿7th related parties
During the year Ihe charity entered into Ihe IrAcMing transac*"on$ *ith ￿lated partres".
Pam Essler. a TnJ5tee, 15 also a Trustee of CommwKabon Al*.(￿ Pladford & CA"strict. Tolal rents of £19,988
12022". £20.9061 were paid to Cc¥nmunicats'cffl Ac￿￿ Bradfryd & ￿"sIn"cl for office space.
There are no ollw relafe¢J paty ITansadrons in Ihe current or the wevious financial year.
-25-

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
16 R•*trfctsdluffl
ISJYernEntfjn
IAwd3
31 ItsEh1023
462,032 14S2.032)
283.W PU.
7.7
.7
51
157•
13e3,4181
1265.7121
65,e&5
S.Wk7
univers￿ Cretht
PGenergyth*4*e
ND Chld ca
BMDC. IToupn*
259.705
r26.0471
4.948
12.357
39,375
The VCSdh¥
126.5481
765.W (765.Wl
660.245
1714.4451
71.975
17,77S

CITIZENS ADVICE BRADFORD & AIREDALE AND 8RAOFORD LAW CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS IC(*4Tr4UEDI
FOR THE YEAR ENDED 31 MARCH2023
li fte*rfcthdfurA
dunty par￿￿.
VCSAl1ar￿-
-27-

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
17 Analys5s of net assets between funds
Unrestricted Restricted
funds
funds
2023
2023
T(rtal Unrestrlcted Restrlcted
funds
funds
2022
2022
Total
2023
2022
Fund balances at 31 March 2023:
Tangible fixed assets
Net current assets
Long term liabilities
281.834
1,160,054
14.0851
281.834
17.775 1.177,829
14,OB51
307,254
1.019,706
19.507)
307,254
1.019.706
(9,5071
1.437,803
17.775
1.455.578
1.317.453
1,317.453
18 Cash generated from optrations
2023
2022
Net income bef(Ye other recowised gains I Ilosses)
Depreciation and irnpainnent ol tangible fixed assets
Adjustments fv the defined benefit pen&on scheme
Increase in debtors
Decrease in credil¢xs
138,152
25,420
15.4491
1140,9951
130.3421
225,401
25,420
114,2801
135,7531
1131,258)
Cash (absorbed byV9enerzted from operalions
113.2141
69,530
19 Anafysls of changes in netfvnds
The charity had no debt during the ojrrent cff prewous yew.
-28-

CITIZENS ADVICE BRADFORD & AIREDALE AND BRADFORD LAW
CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
20 comparn￿¥e Ststement ol Financial Activiti*s
Unrestricted Restri¢led
funds
Totsl
2022
Chantable act'vities
1.561.948
765,844 2,327,792
Totsl Income
1.561,948
765.844 2.327,792
endlture on:
Charitsble activities
1.336.547
765,844 2.102.391
Total expendiiurn
1,336.547
765,844
2.102,391
M•t Incom• lorthe year
22S,401
225,401
Other rt¢ognised gains and losses
Actuarial gain on defined benefit pertson schemes
28.511
28,511
Net movem•nt in funds
253.912
253.912
Fund balantss at 1 April 2021
1.063.541
1.063.541
Fund balan¢￿ at 31 March 2022
1.317,453
1.317,453
-29-