REGISTERED COMPANY NUMBER: 05141612 (England and Wales}
REGISTERED CHARITY NUMBER: 1106463
Report of the Trustees and Financial
Statements for the Year Ended 31st March 2024
For Hull and East Riding Citizens Advice
Bureau Limited
(A Company Limited by Guarantee)

Contsnts of the Flnanclal Slatemonts
Page
Reference and Administrative Details
Report of the Trustees
3-17
Report of the Independent Auditors
18-20
Statement of Financial Activities
21
Balance Sheet
22
Cash Flow Statement
23
Notes to the Financial Statements
24-38

Hull and East Riding Cltlzens Advlco Bureau Llmlted
Report of the Trustees for the year ended 31st March 2024
TRUSTEES
J Doyle. Chair
L Milner, VIC8 Chalr
A Ledger
D Smith
M GoI￿h11eY
D Waxman
A Severn
K Schmldt
P Fowler
B Jones. Treasurer
A Wilkin80n
C Vertigans
Appoinled 9111123
Appointed 1912124
Appointed 1918124
Appolnted 9111123
Resigned 6111123
Reslgned 915123
Resigned 1711124
COMPANY SECRETARY
T Vlharv811
REGISTERED OFFICE
The Wllson Centre
Alfred Gelder Street
Hull
East YoFI(shlre
HU12AG
REGISTERED COMPANY NUMBER
05141612 (England and Wales)
REGISTERED CHARITY NUMBER
1106453
INDEPENDENT AUDITORS
Smalles Gddie
Chartered Accountants
statutory Auditor
Regent's Court
Prlncess Street
Hull
East Yorkshlre
HU2 8BA
BANKERS
Lloyds Bank Pl¢
1 Grand Buildings
Jameson Street
Hull
HU13JX
CHIEF EXECUTIVE AND SENIOR MANAGEMENT TEAM
Tracy WhaNell
Chief Executlve
John Connelly
Head of Specialist Advice SeThicos
Stacey Provan
Head of Generalist Advice Services
Katherine Nickolds
Head of Partnerships Projects (job share)
Kirsty Connor
H8ad of Partnerships Projects (job share)

Hull and East Rldlng Citizens Advi¢e Bur•au Llmlt•d
R•port ol tho Trustsès for the year •ndod 318t March 2024
Trustees, Report
Welcome to the Trustees, Annual Report and Audited Financial Ststements for the year
ended 31 March 2024.
About citlzens Advlce Hull and East Rldlng
We are an independent charity working primarily for the residents of the Cty of Kingston
Upon Hull and the East Riding of Yorkshire and operating under the name Citizens Advice
Hull and East Riding. We have served our local communities for 84 years. We are here for
everyone, supporting people to find a way forward.
As a member of the national charity Citizens Advice along with a further 247 local Citizens
Advi￿ Services, we form a national service sharing the same goals of..
providing free, confidential, and impartial advice - available to all
helping people overcome their problems and campaign on the big issues when their
voice needs to be heard
valuing diversity, ch8mpionlng equality and challenging dlscrimination
We strive to
reach people as early as possible, provldlng information, advice and support before
problems develop.
empower people to self-help by increasing their knowledge and confidence
encouraging people to seek advice early and tackle difficulties as they arise.
We recognise the significant challenges faces our comrnunities, and our plans enable us to
flexibility respond to local needs through innovative approaches and to adopt best practice in
quality assurance, service delivery channels, campaigning, and training.
Every Cltizens Advice Bureau Is a local independent charity. Without funding and the support
of our volunteers Citizens Advi￿ Hull and East Riding could not continue to provide sepiices
in the City of Hull and the East Riding of Yorkshire.
Citizens Advice Hull and East Riding achieves its Charitable Object, namely
'The rellef of poverty, slckness, and dlstress by the advancement of educatlon and the
protection and preservation of health and the promotlon of equal opportunities,
by providing a free, independent, confidential, impartial information, advice, casework, and
representation service helping people resolve their legal, money and other problems.
Our data gives us a unique insight Into the problems facing communities in Hull and the East
Riding enabling us to remain active in using these experiences to lobby for change.
In all aspects of our work, we are committed to promoting equality and diversity, preventing
prejudice and discrimination, ensuring equal access, and promoting good relations between
all sections of the community.

Hull and East Riding Citizens Advice Bureau Limited
Report of tho Trustoos for thè year onded 31st March 2024
The Values guiding us in our work are:
Collaboration
Working together, we can achieve more, sharing ideas, knowledge, and experience to solve
problems. We respect everyone.
Innovation
We are empowered to try new things to grow our impact. We are responsive and agile to
change.
Accountability
We do what we say we will do. We take responsibility for our actions and achieve the highest
quality standards. We work for a charity and use our resources effectively.
Our value to Society
For every £1 invested in our service in 20023124 we generated:
£2.41
In 8avlng• to
govommont and
publlc Mrvlc•
£20.86
£11.21
In wld•r •con¢)rnlc
and •oclal benefft•
In flnanclal valu• to
th• p•opl•, wo help
(8peclflc oui¢om•8
to Indlvldual•)
Total: £7,783,884 -
"'Total: £67,353,643
Totsl: £36,181,027.
In 2023124 our service helped over 23,572 people face to face, by phone, e mail and web
chat and opened 33,263 cases on their behalf.
People sought our help on 92,376 advice issues and the top 5 issues were:
Benefits - including tax credits and Universal Credit <36,438)
Debt (19,098)
Financial services and capability (11,055) up 17 % on 2022123
Utilities and Communications (6,341) up 390/0 on 2022123
Housing {5,095) up 30/0 on 2022123
Objectives and activities
Our Vision
In order to fight povety and injustice, be at the forefront of advice, innovation, and influence
at local, regional and national levels.
Our Mlsslon
We help people, families, and communities by:
Providing advice that helps people overcome their problems
Campaigning to ensure that peoples, voices are heard
Our Aims
Our current Business Development Plan, which covers the period 2024 - 2027 and has 4
aims
1. Be agile and responsive in order to remain relevant to our communities.
2. Grow local, regional, and national impact to initiate change and influence resources

Hull and Ea8t Rldlng Cltlzens Advlce Bureau Limited
Report of the Trusteès for the year ended 31st March 2024
3. Increase inter-agency collaboration delNering an integrated approach
4. Innovate with our people, processes, and technology to be flexible and sustsinable
We review our aims, objectives, and activities each year through our Business Planning
processes. This review looks at what we achieved and the outcomes of our work in the
previous 12 months. The review looks at the Suc￿sS of key activities and the benefit they
have brought to those groups of people we are set up to help. The review also helps us
ensure our aim objectives and activities remain focused on our stated purposes.
Achievement and performance
In 2023124 we developed, as part of the invest to grow strategy and to achieve our aims, the
business architecture was reviewed, and the following strategies were developed:
Volunteer Strategy,
Advi￿ and Qualty Strategy,
Workforce Strategy,
Communication, Research and Campaigns Strategy,
Communications Information Systems Strategy (CIS),
Liability and Capability Audit.
Each of the above strategy have a 3 year 'road map,, which guide us through a period of
transformational change.
Progress made against specific organisation aims are described below.
Alm 1- Be agile and responsive in order to remain relevant to our communitles.
Our staff and volunteers respond magnificently to the new way of working while continuing to
deliver high quality advice for the ever-increasing complexity of issues being presented, and
we thank them for their dedication and hard work.
In 2023124 over 122 employees and 124 {83 in 2022123)) volunteers worked with Citizens
Advice Hull and East Riding to help 23,572 clients to find solutions to their financial, housing,
employment, and other legal problems. We are seeing an increased complexity of the issues
our clients face, this is increasing the time we spent with each client. reducing our ability to
meet the high demand for our services. In 2023124, we helped clients find answers to 92,376
advice issues. Below are the top issues in 2023124 with 2022123 in brackets:
17 % (230/0) of enquiries related to Universal Credit
20.80/0 (22.60/0) of enquiries were about Debt problems
22.40/0 (21 % ) of enquiries were about Benefits and Tax Credit problems
12 % (9.4 % ) of enquiries were about financial services, capability, and skills
5.5 % (4.9 % ) Housing
6.9 % (4.50/0) Utilities and communications
2.9 % (2.8 % ) Charitable Support
57 % (52 % ) of our clients had a disability or long-term health condition. This was an increase
of 5/0 on 2022123.
Providing information and advice across multiple channels is important to ensure
accessibility of our services. The shift of how clients seek advi￿ continues with 56 % {51 % )
by telephone, 220/0 (21 % ) by face to face 2 % (2 % ) by webchat, 4 % (40/0) letter and 16 %
(17%) e-mail.

Hull and East Riding Citizens Advice Bureau Limitsd
Report of the Tru8toos for the year ended 31st March 2024
Client satisfaction remained high with 940/0 of client using the service finding the service
good or excellent and 95 % of clients would recommend the service to others. For clients
using specialist services, 99 % indicated the service received was good or excellent with
1 OOQ/o of casework clients would use the service again.
Two cllents said about our servlce
"l Just thlnk that you make a sltuatlon that many struggle and get wound up
about so much easier to deal with. The lady who helped me dldn't in any way
make me feel uncomfortable and was so helpful she really took away a lot of tho
dlstre88 I'd been feellng and gave me the answers to many of the questlons I'd
been struggllng wlth."
"I have found the servlce affordod to me very helpful and It has taken a lot of
anxlety away from me. The servlce has been most appreclated."
We delivered our face-to-face services from our 4 offices in Hull, Goole, Bridlington, and
Beverley, working from 21 outreaches across Hull and the East Riding. We moved to more
centrally located premises in Beverley, which has increased footfall. The primary funders of
our generalist advice services are Klngston upon Hull Clty Council, the East Rldlng of
Yorkshire Councll and Hull Integrated Care Board.
Unfortunately funding from Withernsea Big Local which provide a much needed local lo
approximately 400 residences ended. The Hospital Outreach Service funded by Stsmp
Jackson Proctor delivers an advice service within Hull Royal Infirmary and Castle Hill
Hospital to approximately 300 patients who have experienced life-changing illnesses and
injuries. Our service in Hull Foodbank Project and East Riding Foodbank Project increased
ensuring advice service delivery was taken to clients in most need.
We innovated by:
the introduction of a Chalbot to our website, this empowered 1124 people to self-
help.
Creating learning materials on debt and welfare advice for voluntary, community
organisations in the East Riding to access and upskill their workforce.
We delivered 'Money Matters, training to the Voluntary Sector in Hull to enable
community groups to support people with their communities, funded by Hull City
Council.
The Money Advice and Pensions Service (via Citizens Advice) and East Riding
of Yorkshire Council are the main funders of specialist debt and money advice,
we help 3,683 clients with their debt problems. Debt Relief Orders and Council tax
arrears and fuel debts are the biggest single problems. For example, did 3,081 debt
relief orders, supported 2,422 people with council tax arrears and dealt with 1,674
fuel debt issues. Our data suggests that people simply putting off addressing their
debt problems until they are in crisis, this reduces the options for clients when they
come seeking help.

Hull and East Rldlng Cltlzen8 Advlce Bureau Umlted
Report of the Trustaes for the year ended 31st March 2024
The East Riding of Yorkshire Council funded the Specialist Welfare Benefits
service which support 258 clients in the East Riding. The work of this small team
has resulted in financial gains for the year of £1,058.424 for East Riding residents.
Thanks to the Henry Smith Fund, which enabled us to continue the Court Outreach project,
where we have supported people to remain in their home.
Unlversal Support- Help to Clalm service advises clients on whether Universal Credit is
the appropriate benefit and assists them through the online claim process to the point of first
payment was 17 % of all enquiries. The team exceeded their KPIS, and client satisfaction and
quality are rated green. We are the District Partnership lead.
Benefits cases (excluding Universal Credit) were 22.4 % (21 % ) of all enquiries and amounted
to 7,155 clients. With more clients are seeking support with Personal Independence
Payments, as people try to increase their income because of the Cost-of-Living crisis
plunging people into a negative household budget.
Ca80 •tudy
Tho ¢ll•n( who 801oly ro¢olved Unlvernal Crodlt due to poor mentsl health, •ought our
a$•lstanco at Hull Comblnod CourL Unemployed at the Ilme but Was roady to rotum to work
followlng h18 GP'8 rncommondatlons. Had mortgago arr•ar8 of £13,510 and a total mortgago
balance of £242,042 wlth a monthly In•tslm•nt of £1,850, th? rnortgago company •ought
PO••e8•10n.
Pro8ontlng ihe ca80 to tho Dlstrfct Judgo, wo obtaln•d • pos•o8•lon exten•lon of 35 dayg
In•t•ad ol the usual 28. Advl8lng tho ¢11ont to ¢on•ldor maklng a paymènt offer upon
8ecurlng employment, we e•ulloned about the Imp•ndSng Not1¢• of Evlctlon aftor 36 day8,
urglng hom to eontsct u8 promptly upon recolvlng It. In case affordablllty romalned an Issue,
•elllng th• proporty wa• 8uggest•d.
R•turnlng weok8 later after rocolvlng an ovl¢llon notl¢•, th• ell?nt *ought alt•rnatlv•• to
•av• thelr hou••. Wo Introduced the Breathlng Spa¢• •ch¢me, h*lllng evlcllon for 60 d*y•
and tomporarlly preventlng th• mortgage company from pur8ulng arrnar acllon8. After th18
perlod, the mortgago Company could re188UO the evlctlon notlce, ollowlng a potentlal
addlllonal month In th• prop•rty po•t4nor•torium.
Durlng Bro•thlng Spac•, th• cllenl 8Kurod employment wlth a £61,01)O annual •alary.
A880881ng h18 financlal Sltuatlon, we conducted a d?t4lled •naly¥ls to determlne
affordablllty for tha monthly mortgage payment and arrears. Tho courts mandatsd a
mlnlmum paymont of £73.76 toward8 the arrears Uslng tho "Norgan" ulculatlon. The cllont
comforlably affordod the £1,850 mortgage In•talmgnt and contrlbutsd £100 towird• tho
arrears, leavlng 8urplu• Incomo.
Northern Powergrld Energy - The team have dealt with complex and challenging cases.
With 26.40/0 clients needing assistance with their energy bill, as they had a fuel debt issue.
For the financial year the Fuel Poverty advice program has advised 1562 clients with 6232
advice issues over 4616 client advice sessions.
Hull Armed Forces Money Advice Project (AFMAP)
This project achieved 1020/0 of its key performance indicators for the year. The AFMAP team
works hard with other agencies in Hull to connect with the Armed Forces community in trying
times. Year to date outcomes is an impressive £44,000. We have improved our direct referral
support to Hull 4 Heroes, SSAFA and OP COURAGE (NHS) agencies. Housing has
rePla￿d Debts as the main referral issue.

Hull and East Rldlng Clllzens Advice Bureau Limitsd
Rèport of thè Trustèès for the year ended 31st March 2024
East Riding Armed Forces Money Advice Project (AFMAP)
This project achieved 1130/0 of its key perf0rrnan￿ indicator for the year, with a dispersed
client base across the East Riding,. this is a superb effort. More clients from the Pocklington
and the Stamford Bridge area have been supported.
Pension Wise- This project is delivered in partnership with North Yorkshire Citbzens Advice.
The project achieved 101 % of its key performance indicators. Client Satisfaction at the Year
End was 99 %, which is in line with National Average and Quality Assurance at the Year End
was 92 % against an expected pass rate of 85 %.
Explorlng Opportunltles Hull UK Shared Prosperity Fund, 2023. The project via advice
casework aims to move clients closer to employment and financial stability and is open to
anyone aged 16 and above, financially inactive, unemployed, and seeking work, education or
training. We have received 89 referrals and appointments were accepted by 69 of those
clients and generated £181,232 in financial outcomes to the end of March 2024
Exploring Opportunities - East Rldlng UK Shared Prosperity Fund this project has taken
over from the Bulldlng Better Opportunltles Action Towards Inclusion which can to an
end in June. The project via advice casework aims to move clients closer to employment and
financial stability and is open to anyone aged 16 and above, financially inactive, unemployed,
and seeking work, education, or training. Benefits continue to be the main advice area, with
over 600/0 of clients with benefits advice needs requesting help with personal independence
payment benefit.
C••0 Study
Zak had beon In work for the last 40 year8 and had not ¢lalm•d benellt8. Due to a Ilf• •v•nt, h• wa• no longer able to
work. Ho found out by googled ho could clalm Job seekorn allowan¢• at£90.60 p?rwe•k, and thought th18 was h18
full entlllemenL
HS8 partner had a •mall Incorno from 4 part-llrne Job. Zak and hls partner worn 81ruggllng flnanclally, they asked for
help from frlends and farnlly to meet thglr dally Ilvlng costs Ineludlng renL VVhll•t people w•r• happy to h•lp* th18
wa8 not 8uslalnable In the long-term. Zak wa8 not able to go back to work.
A partner agency referred them to Clllzens Advlco.
We Identlfied and helped them make the clalm:
Unlversal Credlt Includlng elements for rent and health £735.17 pcm
Council Tax rèdu¢llon £1444.40 per year
Personal Indapendonce payment £81.90 per week
D18¢rellonary houslng payment £42.98 per week
Water 8UPPOrt bi118 cappod at £364 annually maklng a 8avlng of approx. £130 per year
Once the Pernonal Indepondence paymenlwas awardod, we wlll support Zak's partnor to apply for carar's
allowan¢8.
In total the cllentwa8 bottor off by £1400 per calendar month.
Havlng thlg stabllity moant ho could focus on rgcovory and undortako 8omo tralnlng courses, as he wants to return
to work.

Hull and East Riding Citizèn8 Advice Bureau Llmited
Report of the Trustseg for tho year ended 31st Ma￿h 2024
We re￿iVed re-accreditation with Advice Quality Standard {AQS) in May 2024 and our
Advice Quality Audit remain green at 770/0.
Aim 2 - Grow local, regional, and national impact to initlate change and Influence
resources
We have taken great strides in using our data and insights to influence at a local level for
example:
to inform a how Household Support funds in both Hull and East Riding.
The East Riding of Yorkshire Council's council tax benefit review
To identify the need for more specialist housing advice - accumulating in a
successful bid to Access to Justice for a housing advice contract.
inputted into both Local Authorities financial inclusion committees.
The Health and Care Partnership committee to inform their approach to Health
Inequalities.
Supporting the delivery of the Affordable Warmth Strategy
We are regularly contributor to local media channels on subjects that Impact our cllents and
the implication of national policy. For example, Debt, Winter fuel allowance, Energy. In
partnership with Reckitt, we undertook a social media campaign 'Switch On to, _ debt,
energy, scams. We have over 170,000 people looking at our campaign. We delivered a joint
media campaign 'Money on your mind, with HEY Mind following a successful event for
employers looking at Debt and Mental Health. Creating advice blogs
We contribute regularly to the cost-of-living supplement in Hull Daily Mail. We gave
interviews to 'Wave Radio@ and BBC Humberside.
We regularly attend events to promote our service, volunteering and the sector including
Forum, Carers Week, Peel Project Community Health Fair, and Springhead over 50,8 event.
At local and national level, we take part in Communities of Practice
Designated Safeguarding Officer network Led by Humber Learning Consortium
Population Health Community of Practice
Health Community of Practice- led by National Citizens Advice
Justice Community of Practice- led by National Citizens Advice
We work in partnership with the Integrated Neighbourhood Team pilot to support people with
advice and information to live independently in their own home.
Alm 3 - Increase Inter-agency collaboratlon deliverlng an integrated approach
We are an active member of Voluntary, Community and Social Enterprise (VCSE) netNorks
in Hull and East Riding, the Armed Forces NetrNork. Poverty Truth Commission, Food
Partnerships, Financial Inclusion Networks in both Hull and East Riding. Giving us the
opportunity to connect and collaborate more closely with the wider VCSE sector, in particular
organisations.
We work in partnership with Age UK Hull and East Riding on a volunteer project, and work in
partnership to support HCAS, to provide infomiation and advice to minorty cornmunities.

Hull and East Rldlng Clllzens Advlce Bureau Llmlted
Report of the Trustsès for the year ènded 31st March 2024
We have a positive working relationship with corporate supporters such as Reckitt,
Yorkshire Building Society and Stamp, Proctor, and Jackson to deliver services to hard-
to-reach groups.
Aim 4 Innovate with our people, processes, and technology to be flexible and
sustsinable
In 2023124 we invested sustainability in our technological infrastructure, through the
implementation of our Communications, Information Systems Strategy. We gained Cyber
Essentials and have put in place solid foundations for our future. In 2024125, with build on
our success with Cyber Essentials and achieved Cyber Essentials Plus.
We reviewed our quality process and embedded a new approach in 2023124 which led to
being rated Green for our quality of advice.
The Safety, Health, Environment and Fire committee was established, in 2022123 which
strengthen our approach to Health and Safety following the return of our staff to our offices.
The Wellbeing Group as established the group undertook culture change training and were
instrumental in starting our work on the values.
The Workforce Strategy was agreed by the Trustee Board in February 2024 and provides the
roadmap for developing our people.
Trustees completed the GDPR and SCRM training, with new Trustees completing a
comprehensive induction.
A Joint Forum was established, to cover all collective bargaining and consultation matters.
The Joint Forum's membership is Trustees, Unite Representative and the Chief Executive
Officer. The joint forum is the sole negotiating body concerning collective bargaining issues.
Our volunteers help support our service and give so much more to us than their time. We are
grateful to them all. Through the developed our three-year volunteer strategy co-produced
with our volunteers, we will increase the diversty of our volunteers. the roles we offer and
provide more flexible opportunities. This will enable more volunteers to support the generalist
advice service and the wider services we provide.
We have provided fast-track opportunities to law students for many years, in the past three
cohorts we have piloted opportunities to embed this within the timetable and this year offered
the placement as part of the 'Real World Law Module,. In the past Year four volunteers have
progressed to take up paid posts within the Generalist advice service in Hull, two are law
students.
Looking forward to 2024125
We will continue to deliver transformational change within our organisation, using the
Strategies we have developed to underpin our Business Development Plan.
Volunteer Strategy.
Advi￿ and Qualty Strategy,
10

Hull and East Rldlng Cltlzens Advlce Bureau Umitsd
Report of the Tru•tse8 for the year ended 318t March 2024
Workforce Strategy,
Communication, Research and Campaigns Strategy,
Information and Communications Systems Strategy {ICS),
We will continue to develop our influencing and partnership work building our successes
during 2024125
Structure, governance and management
Governing document
The organisation is a company limited by guarantee, incorporated on 1 June 2004 and
registered as a charity on 26th October 2004. The company was established under a
Memorandum of Association which established the objects and powers of the charitable
company and is governed under its Articles of Association. In the event of the company being
wound up members are required to contribute an amount not exceeding £1.
Governance
Our Trustee Board provides strategic direction and vision for Citizens Advice Hull and East
Riding. The Board is made up of individuals who are trustees under charity law and directors
of the charitable company. Our Chief Executive, working with the senior management team,
is responsible for delivering the Board's vision and day to day operations. Trustees meet
quarterly on a regular basis with further meetings being arranged as necessary. Trustees are
listed on page 1.
Delegatlon of Dutles
Our Scheme of Delegation of Trustee Board Authority outlines decision making
responsibilities. It lists issues reseNed for the Board and those areas that are delegated to the
Chief Executive Officer, including levels of financial authority, which are supplemented further
by detailed Financial Procedures.
Rècruitment and appolntment of new trustee8
Trustee vacancies are advertised using a range of media. It is the Board's aim to find talented
Individuals who have the skills and experience needed to enable the Trustee Board to provide
good leadership and make sound decisions. New trustees are either elected at the Annual
General Meeting or appointed at a Trustee Board meetlng. Trusteesldirectors serve for 3 years
before being eligible for re-election.
Inductlon and tralnlng of new trustees
Newly appolnled trustees are provided with a comprehensive induction on director and trustee
responsibilities and obligations, including the Memorandum and Articles of Association, the
organisation's strategy. objectives and policies. Induction includes information on national
Citizens, Advice, our organisation. and its services. Trustees also meet the Chair, the Chief
Executive and senior team and visit local offices to get a better understanding of the servi￿.
Training is available to trustees via external courses, Citizens, Advice and mentoring by
established trustees and new trustees are encouraged to discuss more detsiled aspects of the
Bureau's operations with fellow trustees, employees and volunteers.
Trustses are unpaid volunteers, but are reimbursed reasonable expenses, for example travel
costs to attend meetings.

Hull and East Riding Citizens Advico Buroau Llmltsd
Report of the Trustees for the year ended 31at March 2024
Public Benefit
The trustees confirm that they have referred to the information contained in the Charity
Commission's general guidance on public benefit when reviewing the aims and objectives of
Hull and East Riding Citizens Advice Bureau and in planning activities and setting policies
and priorities for the year ahead.
Our charitable objects are..
to promote any charitable purpose for the public benefit by the advancement of
education, the protection and presepiation of health and the relief of poverty, sickness
and distress in particular, bul without limitation, for the benefit of the community in the
East Riding of Yorkshire and Kingston upon Hull and surrounding areas";
in carrying out its objects and in all aspects of its work, Hull and East Riding Citizens
Advice Bureau is committed to promoting equality and diversity, preventing prejudice
and discrimination, ensuring equal access and promoting good relations between all
sections of the community.
The main activities undertaken lo further our charitable purposes for public benefit are to
provide the advice people need for the problems that they face and improve the policies and
practices that affect people's lives
Risk Management and Internal controls
The trustees are responsible for the effective management of risk, including ensuring that
internal controls are in place and are operating as designed.
Our risks are identified and managed in the following ways:
Our risk management strategy and policies were reviewed and agreed by the Trustee
Board during the year-
Regular reviews are performed by the senior management team and new and
emerging risks are reported to the Trustee Board on a quarterly basis.
Reviews assess the likelihood, impact and relevance of risks, the strategies for
managing them and the strength of those strategies. The residual risk is identified
and action plans are created to further mitigate risk.,
Budgeting systems and financial reporting which indlcate financial performance
against budget and forecast are reviewed and agreed by the senior management
team and the Trustee Board.
Risk management is incorporated into our management methodology, with the largest
projects being overseen by the Chief Executive and a senior manager to ensure
delivery risk is managed, assessed and reported through status reports.
12

Hull and East Rldlng Citizens Advicè Bureau Llmltsd
Roport of thè Trustee8 for the year ended 318t March 2024
Information assurance
The Trustee Board has approved an information assurance strategy, having identified the
risk presented by the significant amounts of client data held in the bureau. An information
assurance management team exists to ensure the confidentiality, integrity and avaiSabilty of
all our sensrtive dats assets is maintained to a level which is consistent with the requirements
of our clients, our funders and our strategic partners. We are confident that this achieves an
appropriate level of compliance to the Data Protection Act, GDPR, the Cabinet Office's
Security Policy Framework and to industry best practice, as defined by the ISO 27000 series
of standards.
Key risks and uncertalntles
The Trustee Board considers these to be thè most Important rlsks and uncertalntles
we face:
Sustalnable fundlng
The uncertain economic climate and continuing public sector funding pressures pose
significant risks. A serious loss of funding couSd force us to reduce or withdraw some of our
services at a time when local communities are experiencing financial and economic
pressures. We will continue to diversify our funding sources and work to promote the value
and impact of our services to funders and to the public.
Technology
Technology underpins much of our delivery across a geographically dispersed service. We
continue to develop our digital capability to meet adviser, client and organisational needs.
We enhanced our programme to replace ageing technology to meet the demands during and
post Covid and will continue this programme as funds allow. Technological failure poses
risks to the organisation and the services we provide. We apply management disciplines to
manage and mitigate these risks, have established back-up systems, a disaster recovery
plan and have tested emergency systems to ensure prompt reestablishtnent of services in
the event of failure.
Servlce dellvery
Continuing public sector funding pressures pose risks to service delivery. Our capacity to
provide vital services may be reduced or commissioners may seek value for money by
seeking to provide more ServI￿S digitally andlor remotely. We continue to develop and
enhance our complementary phone and digital channels to ensure access to our services
but remain very conscious of those that face barriers to accessing servlces remotely.
13

Hull and East Rldlng Citizens Advice Bureau Llmltod
Report of the Trustses for the year ended 31st Mareh 2024
Protectlon of our data
We take the protection of our clients. data extremely seriously and are particularly alert to
external threats and also to the changing regulatory environment. We review our information
governance policies and practices on an annual basis and undertake data privacy impact
assessments for new andlor changing services. We apply a 2 factor authentication for
access to our client and organisational data.
Relatlonshlps wlth other charities, organisatlons and Indivlduals
We enjoy support from a wide range of funders and take great care to ensure that we obtaln
the maximum value for every pound we spend.
Prln¢ipal fundlng sources
The principal funding sources during the year came from East Riding of Yorkshire Council,
Hull City Council, the Money Advice and Pensions Service via Citizens Advice, Department
of Work and Pensions via Citizens Advice, Northern Power Grid and Reckitts
Expenditure during the year under review has paid for members of staff who are experienced
and well-trained in the relevant areas required to provide accurate, timely advice to clients.
In addition to our principal funders, we would also like to thank the Hull Armed Forces Forum,
the Anned Forces Covenant Trust, the Access to Justice Foundation, the Two Ridings
Foundation and Stamp, Jackson & Proctor.
The Trustees are very grateful for the support which has enabled the organisation to provide
services this year.
Support Services
The Trustees are very grateful and would like to thank Pepperells, Stamp, Jackson & Proctor,
Williamsons, Pinkney Grunwells and Jean Cockerline for the free legal advice they offer to
clients in the weekly Legal Advice Clinics.
Flnanclal revlew
Flnanclal posltlon
Despite a challenging funding envlronment, we have continued to maintaln our overall level of
funding. Incoming resources in the year were £3,412,320 (2023: £3,127,403) and of this
£2,907,284 related to Restricted funds.
14

Hull and East Rldlng Cltlzens Advicè Bureau Llmlted
Report of the Tru8tee8 for the year ended 31st March 2024
Expenditure was £3,147,557 (2023: £2,920,505) in support of our charitable objectives with a
surplus of £264,763 (2023: £206,898)
At 31st March 2024 total fund balan￿S were £1,608,418 (2023.. £1.343.655)
Remuneratlon pollcy
The overall policy on remuneration within Citizens Advice Hull and East Riding is as follows:
Trustees are voluntsry and not remunerated. Out-of-pocket expenses paid to Trustees
are shown as part of Note 10 to the Financial Statements.
Staff remuneration is reviewed as an important element of the annual budget process.
The salary increase applies to all staff, including the Chief Executive and senior
management team.
Reserves Policy
Hull and East Riding Citizens Advice Bureau holds financial reserves to be applied to future
activities under the following categories:
Unrestrlcted- as protection against the immediate impact of funding changes and to
provide cover for unforeseen, essential expenditure. Within our unrestricted reserves
we designate reserves which are set aside for planned investment in technology and
seniice development.
Restricted - to be spent on specific purposes determined by the funder.
The trustees of Hull and East Riding Citizens Advice Bureau Limited believe that the
organisation should hold financial reseries in order to ensure that the charity can continue to
operate effectively and meet the needs of clients in the event of unforeseen and potentlally
damaging circumstances arising.
Each year our Trustee Board reviews our reserves policy and considers the appropriate level
of unrestricted reserves. The Board also considers the reserves position of the charitable
company on a quarterly basis when reviewing the management accounts with an analysis of
the results by activity and the forecast results for the coming quarters, together with a review
of management of debtors, statistical management indicators and cash flow analysis and
forecasts.
In determining the appropriate level of reserves the trustees consider the financial risks to the
organisation and the likelihood of that risk materialising. Trustees consider that restricted
grant funding would meet the exit strategy commitments for that service.
Trustees consider that it is prudent to set aside Reserrfes within a range of 3 to 6 months
operating costs which is reviewed annually.
15

Hull and East Riding Citizens Advice Bureau Limited
Report of the Trustees for tho year ended 31st March 2024
As at 31 March 2024 our Unrestricted Funds freely available ('free resepies,) were £1 ,233,724
(2023: £1.189.405) equating to 4.7 months of total operating expenditure. Our restricted funds
were £221,811 (2023: £154,249) representing the balance of ongoing funding and projects.
These balances can only be applied in accordance with funders, conditions and are not
covered by our reserves policy.
Investment Policy and Performance
At the Balance Sheet date the charitable company only held cash investments. Funds surplus
to immediate requirements are placed on short-term deposit at our bankers. The returns on
these funds are improving with recent increases to interest rates. Income generated in 2023124
amounted to £14,574 (2022123 £2,416).
Going Concern
Hull and East Riding Citizens Advice Bureau is well placed to manage our liabilitles as they
fall due and the business risks we face. The Trustees have considered the challenges
presented to the Charity in preparing their financial forecasts. Our review demonstrates that
the Charity is anticipating generating income in the year ending 31 March 2025 and beyond
that, has sufficient financial resources to enable the Charity meet its obligations as they fall
due for a period of at least 12 months from the date of signing of these accounts. The review
of our financial position, reserrfes levels and future plans gives Trustees confidence the charity
remains a going concern for the foreseeable future.
Statement of tru8tees' respon8ibllltle8
The trustees (who are also the directors of Hull and East Riding Citizens Advice Bureau
Limited for the purposes of company law) are responsible for preparing the Report of the
Trustees and the financial statements in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year
which give a true and fair view of the state of affairs of the charitable company and of the
incoming resources and application of resources, including the income and expenditure, of
the charitable company for that period. In preparing those financial statements, the trustees
are required to:
select suitsble accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP.
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting standards have been followed. subject to any
material departures disclosed and explained in the financial statements;
prepare the fi'nancial statements on the going concern basis unless it is inappropriate
to presume that the charitable company will continue in business.
16

Hull and Ea•t Rldlng Cltlzens Advlce Bureau Llmltsd
Report of the Trustees for thè yèar endod 31st March 2024
The trustees are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charitable company and to enable
them to ensure that the financial statements comply with the Companies Act 2006. They are
also responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
there is no relevant audit information of which the charitable company's auditors are
unaware; and
the trustees have taken all steps that they ought to have taken to make themselves
aware of any relevant audit information and to estsblish that the auditors are aware of
that information.
The Trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's website.
Audltors
The auditors, Smalles Goldie Chartered Accountants, wlll be proposed for re-appolntment at
the forthcoming Annual General Meeting. The auditors will be subject to a tender process in
the upcoming year.
Approved by order of the Board of Trustees on I
behalf by,
11
and signed on its
Ja
esD
Trustees
17

Report ofthe Independent Auditors to the Members of
Hull and East Riding Citizens Advice Bureua Limited
Opinion
We have audited the financial statements of Hull and East Riding Citizens Advi￿ Bureau Limtted (the 'charitable
company,) for the year ended 31° March 2024 which comprise the Statement of Financial Activtties, the Balan
Sheet, the Cash Flow Statement and notes to the financial statements, including significant accounting policies. The
financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in
the UK and Republic of I￿land (United Kingdom Generally Accepted Accounting Practice).
In our opinion financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31st March 2024, and of ts
incoming resources and application of resources. induding its income and expendrture, for the year then
have been properly prepared in accordan￿ with United Kingdom Generalty Accepted Accounting Practi￿,
including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and
Republic of Ireland. and
have been prepared in accordan￿ with the requirements of the Companies Act 2CQ6.
Basls for opinlon
We conducted our audit in accordance with Internalional Standards on Auditing (UK) (ISAS (UK)) and applicable
aw. Our responsibilities under those standards are further described in the audrtor responsibilities for the audit of
the financial statements section of our report. We are independent of the charitable company in accordan￿ with the
ethical requirements that are relevant to our audtt of the financial statements in the UK, including the FRC'S Ethical
StarKJard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relating to golng concern
In auditing the financial statements, we have concluded thatthe trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relaling to events or
conditions that, individually or collectivety, may cast significant doubt on the charttable companws abilty to continue
as a going concem for a period of at least Iwelve months from when the financial statements are authorbsed for
issue.
Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the relevant
sections of this report.
Other Infonnatlon
The other information comprises the infomiation induded In the Report of the Trustees, other than the financial
statements and our auditorfs report thereon. The trustees are responsible for the other information. Our opinion on
the financial statements does not cover the other information and, ex￿pt to the extent othewise explicrtly stated in
our report, we do not express any form of assurance conclusion thereon. Our responsibilty is to read the otkEr
infonnation and. in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtsined in the course of the audit or olherwise appears to be materially misstated. If
we identfy such material inconsistencies or apparent material misstatements, we are required to determine
whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we
have performed, we conclude that there is a material misstatement of this other informalion, we are required to
report that fact.
We have nothing to report in this regard.
Oplnlons on other matters prescrfbed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Report of the Trustees, which indudes the directors, report prepared for the
purposes of company law, for the financial year for which the financial statements are prepared is consistent
with the financial statements. and
the directors, report included wrthin the Report of the Trustees has been p￿pared in accordan￿ with
applicable legal requirements.
18

Report of the Independent Auditors to the Members of
Hull and East Rldlng Citizens Advice Bureua Limited
Matters on which we are requlred to report by exceptlon
In the light of the knowledge and understanding of the charitable company and ts environment obtsined in the
course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires
us to report to you rf, in our opinion:
adequate accounting records have not been kept, or retums adequate for our audit have not been re￿iVed
from branches not visited by us., or
the financial statements are not in agreement wtth the accounting records and retums., or
rtain disclosures of trustees. remuneralion specified by law are not made,. or
we have not received all the informalion and explanations we require for our audit; or
the trustees were not entrtled to lake advantage of the small companies, exemption from the requirement to
prepare a strategic report.
Responsibilitles of trustees
As explained more fully in the Statement of Trustees, Responsiblltbes, the trustees (who are also the directors of the
charrtable company for the purposes of Gompany law) are responsible for the preparation of the financial statements
and for being sab'sfied that they give a true and fair view, and for such internal control as the trustees determine is
necessary to enable the preparation of financial statements that are free from material mlsstatemenl, whether due
to fraud or error.
In preparing the financial statements, the trustees are responsible for asse5slng the charrtable company's abilty to
continue as a going COn￿rn. disclosing, as applicable, matters related to going concem and using the going concem
basis of accounting unless the trustees erther intend to liquidate the charitable company or to cease operations, or
have no realistic altemative but to do so.
Audltor responslbllltles for the audlt of the financlal statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance, but ts not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error
and are considered material rf, individually or in the aggregate, they could reasonably be expected to Influen￿ the
economic decisions of users taken on the basis of these financial statements.
Irregularities, induding fraud, are instances of norFcomplIan￿ wrlh laws and regulations. We design procedures in
line with our responsibilities, outlined above, to detect material misstatements in respect of irregularrties, including
fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed beloiv..
Our approach to identfying and assessing the risks of material misstatement in respect of irregularities, including
fraud and non-complian￿ with laws and regulations, was focused on specrfic laws and regulations which we
considered may have a direct material effect on Ihe financial statements or the operations of the charrtable company,
including the Charty Act 2011, the Companies Act 2006, tax legislation, data protection, anti-bribery, empFoyment,
safeguarding regulations and heatth and safety legisats'on. An understanding of these laws and regulations and the
extent of Complian￿ was obtsined through discussion wth management and inspecting legal and regulatory
correspondence.
We assessed the SUs￿ptib11ty of the charrtable companys financial statements to material misstatement, including
obtaining an understanding of how fraud migm occur, by making enquiries of management and considering the
intemal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls we..
perfO￿ned analytical procedures to identify any unusual or unexpected relationships.
tested joumal entries to identify unusual transactions;
assessed whether judgements and assumptions made in determining the accounting estimates V4Fre
indicative of potential bias., and
investigated the rationale behind signfficant or unusual transactions.
19

## **Report of the Independent Auditors to the Members of Hull and East Riding Citizens Advice Bureua Limited** 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: 

- agreeing financial statement disclosures to underlying supporting documentation; 

- reading the minutes of meetings of those charged with governance; 

- enquiring of management as to actual and potential litigation and claims; and 

- reviewing correspondence with HMRC, relevant regulators and the charitable company’s legal advisors. 

Due to the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation.  This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the insprection of regulatory and legal correspondence, if any. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. 

A further description of our responsibilities is available on the FRC's website at: https://www.frc.org.uk/auditorsresponsibilities This description forms part of our auditor’s report. 

## **Use of our report** 

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed. 

Stephen Bramall BSc., FCA (Senior Statutory Auditor) for and behalf of Smailes Goldie Chartered Accountants Statutory Auditor Regent’s Court Princess Street Hull HU2 8BA 

Date: __________________ 

20 



Hull and East Riding Citizens Advice Bureau Llmtted
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
{INCLUDING INCOME AND EXPENDITURE ACCOUNT)
Unrestrictsd
Funds
Restricted
Funds
Total 2024
Total 2023
Noto
Incomg from:
Donations &1ggacies
56,834
56,834
116,691
Charitsble adwties
424,114
2,907,284
3,331,398
3,006,142
Investment
14,574
14,574
2,416
0th8r incom8
9.514
9,514
2.154
TOTAL INCOME
505,036
2,907,284
3,412,320
3,127.403
EXPENDITURE ON
Charltabh a¢tSvltl•i
Admce and Infornation
341,275
2,806,282
3,147,557
2,920,505
TOTAL EXPENDITURE
341,275
2,806,282
3.147,557
2,920,505
NET INCOMEI (EXPENDrruRE)
163,761
101,002
264,783
206,898
Transfers Betr￿88n Funds
33,440
(33,440)
NET MOVEMENT IN FUNDS
197,201
67.562
264,763
206,898
R•conclllatlon of Fund•
Funds brought forward at1 Aprfl 2023
1,189,406
154,249
1,343,655
1,136,757
Funds carrl•d for￿rd 31 Ma￿h 2024
1386 607
1608418
1343 855
A comparative Statement of Financial Activltie8 18 found in Note 2
The Statement of Financial Activities Includes all gains and losses recognised in the year.
All of the Charity'8 activities derive from Conts'nuing operations.
21

Hull and East Riding Citizens Advi¢6 Bureau Llmltsd
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
note
FIXED ASSETS
Tangible Assets
12
16.756
16,756
CURRENT ASSETS
Debtors
Cash at bank and in hand
13
299.226
1,479,161
1,778.387
223.499
1.358.967
1,582,466
CREDITORS: Amounts falllng duo wlthln ono year
14
1186,725}
{238,812)
NET CURRENT ASSETS
1,591,662
1.343.654
TOTAL ASSETS LESS CURRENT LIABILrriES
1,608,418
1.343.655
TOTAL NET ASSETS
1,608,418
1.343.655
FUNDS
Reslri¢ted income funds
Unrestricted incom6 fund8
General fund
Designated fund
15
221,811
154,249
15
15
1,246,607
140,000
1,189,406
TOTAL FUNDS
15
1,608,418
1,343,655
The notes on page8 23 - 38 form part of these a¢¢ounl8.
These accounts are prapared In ac¢ordance with the Special provisions of part 15 of the Companies Act 2008
relating lo Small companies and constitute the annual accounts required by tho Companies Act 2006 and are for
clr¢ulation lo members of th& ¢ompa
n8mg".
oyle
rolg.. Chair of Tru$tee$
mes
Company Registration Number: Q
12 {England & Wales
22

Hull and East Rldlng Cltlzans Advlce Bureau Limited
STATEMENT OF CASH FLOWS
YEAR ENDED 31 MARCH 2024
2024
2023
note
Cash flows from oporatlng actlvltles
Net IncomellExpenditurel for the perlod
Z64.763
206,898
Adjusted for:
Depreclatlon charge
Investmènt Intome
12
4,259
114,5741
12,4161
Decreaselllncreasel In debtors
13
175.7271
14,456
IDecreaselllncrease In tredltor5
14
152,0871
61.457
Net cash flows from oporating actlvltles
Cash flow8 from Investlng actlvlt108
Interest recelvable and slmllar Incomlng resources
126.634
280,395
14,S74
2,416
Tan8lble flxed assets addltlons
12
121,0141
Net cash flows from Investln8 actlvltles
16,4401
2,416
Net Increaselldecreasel In cash and cash equlvalents
120,194
282.811
Cash and cash equlvalents at l April 2023
1,358,967
1,076,156
Cash and cash equlvalents at 31 March 2024
1,479,161
1,358,967
All of the cash flows are derlved from contlnulng operatlons durln8 the above periods.
There Is no debt In the company and therefore no recontlliatlon of Net Debt Is provlded.
23

Hull and East Rldlng Cltlzons Advice Bureau Llmlted
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
The principal accounting policies applied in the preparalion of these financial statements are set out
below. These policies have been consistently applied to all the years presented, unl885 otherwise
stated.
Basls of proparation
The financial statements of the charitsble company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by
Charities-. Statemènt of Recommended Practice applicable to charities preparing thèir accounts in
accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in th8 UK and Republic of Ireland. and the Companies Act 2008. The financial statement8
have been prepared under the historical cost convention.
Going conc•m
Hull and East Riding Citizens Advice Bureau is well placed to manage our liabilities as they fall due
and the business risks we face. The Trustees have considered the challenges presented to th8
Charity in preparing their financial forecasts. Our review dèmonstrates that the Charity is anticipating
generating income in the coming year and beyond that, and has sufficient financial resources to
enable the Charity meet its obligations as they fall due for a period of at least 12 months from the date
of signing of these accounts. The review of our financial position, reserves 18vels and future plans
gives Trustees confidence the charify remains a goin9 concem for the foreseeable future.
Income
All income is recognised in the Statement of Financial A¢tivitie8 once the charity has entitlement to the
funds and any performance conditions have been met, it is probable that the income will be received
and the amount can be measured rèliably.
Income from government and other grants, vthether capltal or revenue, is recognised when the charity
ha8 entitlement to the funds, any perfomance conditions attached to the grants have been met, it 1$
probable that the income will be received and the amount Can be measured reliably and 13 not
deferred.
Income received in advance of the dèllvery of Specific deliverable818 deferred until the criteria for
income recognition ar8 met.
The value of Services provided by volunteer8 are not included.
Ex￿ndIture
Llabilitles are recognised as expendlture a$ SI￿n as there is a legal or constructive obligation
committing the charity to that expenditure. it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basis consistent with the use of resources.
Allocation and apportionmgnt of costs
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
servi¢es for its beneficiaries. It includes both ¢osts that can be allocated directly to such activities and
those costs of an indirect nature necessary to support them.
24

Hull and East Riding Citlzens Advlco Bureau Limited
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
All costs are allocated bel￿een the expenditure categories of the Statement of Financial Activities on
basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated
directly and general costs are apportioned on an appropriate basis e.g. per capita or 8stimated usage.
Govemance costs include those costs associated with meeting the Constitutional and statutory
requirements of the charity and include audrt f86s and a¢¢ounting costs
Tanglble fixod assets
Tangible fixed assets are stated at cost (or deèmed cost) or valuation less accumulatèd depreciation
and accumulated impairment los$es. Cost indudes costs directly attributable to making Ihe asset
capable of operating as intended. Individual fixed assets costing £4,000 or more are ¢apitallsed at
cost.
Depreciation is provlded on all tanglble fixed assets, at rates calculated to wrft8 off the cost, less
estimated residual value, of each asset on a systematic basis over its expected useful life as follows..
Plant and machinery etc
330h on cost
Taxatlon
The charity is exempt from corporation tax on its charitable activbties.
Fund accountlng
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of tho
truslees.
R88tricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
Statements.
Hirn pur¢has• andloaslng commltments
Rentals paid under operating leases are charged to the Statement of Flnanclal Actlvllles on a straight
line basls over the peri¢xI of the lease.
Pen$lon costs and other po8t-r•tlr•ment beneffts
When employees have rendered $ervi¢e to the Company. short term employee benefits and
temiination benefits to which the employees are entilled are recognised at the undis¢ounted amount
expectsd to be paid in exchange for that service.
The company operated a defined contribution plan for the benefit of its employees. Contributions are
expensed as thoy become payable.
Donatsd goods
Gifl in kind donations are valued using the currerrt market value of the donated services
Debtors and credltors rgcelvable I payable wlthln one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are
recorded at transaction price. Any losses arising from impaimient are recognised in expenditure.
25

Hull and East Rldlng Cltlzen8 Advlce Bureau Llmlted
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Impairn1ont
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at
each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's
cash g8nerating unit, IS 8Stimated and compared to the carrying amount. Where the carrying amount
exceeds its recoverable amount, an impairment loss is recognised in the statement of financial
activities unless the asset is Garried at a revalued amount where the impairment loss is a revaluation
decrease.
Flnanclal Inltruments
Classlficatlon
Flnanclal assets and financlal liabilities are recognlsed when the charity becomes a paty to the
contractual provisiong of the instrument.
Financial liabilits'e8 and equity instruments are da83ified according to the substance of the contractual
arrangement5 entered into. An equity instrument is any contract that evldences a residual interest in
the assets of the Charity after deducting all of Its liabilities.
Rocognltlon and measurement
All financial assets and liabilitles are initially measured at transa¢tlon prlc8 (including transaction
costs), except for those financial assets classified as at fair value through profit or loss, which are
initially measured at fair value (which is normally the transaction price excluding transaction ¢08ts),
unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing
transaction, the financial a838t or financial liability is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabllities are only offset in the statement of financial position when, and only
when there exists a legally enforceable right to set off the recognised amounts and the Charlty Intends
either to settle on a net basis, or to realise the asset and Settle the liability simultaneously.
Financial assets are derecogni8ed when and only when a) the contractual rights to the cash flows from
thè financial asset expirè or are Settled, b) the Charity transfers to another party substantially all of the
risks and rewards of ownership of the financial asset, or c) the Charity, despite having retained some,
but not all, significant risks and rewards of ownership, has transferred control of the asset to another
party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged.
Cancelled or expires.
26

Hull and East Rldlng Citizens Advi¢e Bureau Limited
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
2. Comparathfe Statement of Finan¢lal Activities Year Ended 31 March 2023
Ilncludlng Income And Expenditure Account)
Unre$trlct6d
Funds
Restricted
Funds
Total 2023
Income from:
Don811ons & legacl83
51,691
65,000
116,691
Charfftable a¢llvNle8
429.267
2,576,875
3.006,142
Investrnent Income
2,418
2,416
Other Income
2.154
2,154
TOTAL INCOME
485.528
2,641,875
3,127,403
EXPENDITURE ON
Chwltabl• actlvltles
Advice and Infomiation
378,293
2,542,212
2,920,505
TOTAL EXPENDITURE
378,293
2,542,212
2,920,505
NET INCOMEI (EXPENDITURE}
107,235
99,683
206,898
Transfers B8fvMen F￿dS
50,951
150,951 >
NET hlOVEMENT Trl FUNDS
158,186
48,712
206,898
R•canelllatlon of Fund8
Funds brought forward at1 April 2022
1,031,220
105,537
1,136,757
Fund8 Carrt￿ fomrd 31 March 2023
1,189,406
154,249
1,343 655
27

Hull and East Riding Cltlzens Advl¢e Bureau Llmited
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
3. Incom8 from Donatlons and Legacies
Unrestrlcted Restrl¢ted
Funds
Fund$
Total Unrestrlcted Restrlcted
2024
Funds
Funds
Total
2023
Donations
56.834
56,834
51.691
65,000
116.691
Tot81
56,834
56,834
51.691
65,000
116,691
4. Incomo from Charltlable Actlvltles
Unr08trlcted Restricted
Funds
Funds
Total Unrostrlcted Restrl¢tod
2024
Fund•
Funds
Total
2023
Advlce & Informatlon Serrflce•:
Fundfrr
Access lo Justice Foundation
Armed Forcès Covènonl Trust
Citizens Advice- Against Gambling Harm
Citi26n8 Advlee - Armèd Forcos
Citizons Advice- Cost of Living
CltrLens Advice- Debt Modernlsatlon
Cityzens Advl¢e- Energy projects
Cltizens Advlcè- H8lp to Claim
citlzen¥ Advl¢e- Mongy Advice S¢rvlc•
Cltszens Advice- Pension Wiso
citlzen3 AdvirR- The Guardian
Citizen8 Advice- Yorkshirg Buillng Soclety
East Rldlng Amed Forces Forum
East Riding Food bank
Ea$t Riding of Yorkshirè Councll- E881
Rlding Spe¢lalisls
East Riding ol Yorkshire Coun¢ll- Household
Support Fund
GrAnlscape - Wllhern8ea Cost of Llvlng
Henry Smith
Hull Afmed Forc93
Hull City Council - Gon•Tal Adv1¢8 Servl¢e
Hull Food bank
Humber Leaming Con$ortlum
NHS Foundation Trust
Northem Power Grid
Pocklinglon Town Councll
Reckitt8
Smile Foundation - Armed Forces
Smile foundation - Olhgr
Smile foundation Tralning
Stamp Jackson Proctor- Hospitsl Outreach
The Headley Trust
Two Ridings Community Foundation Know
your Neighbourhood
Withemsea Big Local
Your Consortium
87,829
47.862
87,829
47,862
500
500
2,000
2,000
15.000
1 S,000
41.455
41,455
319
340,307
605,433
433,805
39,591
18,900
319
14,334
345,41 S
614,415
454,735
14,334
345,415
614.41S
454.735
340,307
605,433
433,805
39.591
18.900
23,800
32,591
23.800
32.591
43,917
43,917
400,895
400,895
280,900
280.900
4S,000
45,000
36.787
74,700
36,000
550,000
43,073
103,305
2.805
222,720
3,000
50,000
36.767
74,700
36,000
550,000
43,073
103,305
2,805
222,720
3,000
50,000
44,400
35,583
475,000
7,131
52,887
44,400
35,583
608,367
7,131
52,887
133.367
108,545
1,500
75,000
5,000
16,651
108,545
1,500
75,000
5.000
16,651
3,000
3,000
2,000
43,942
20,000
2,000
43,942
20,000
39,350
30,000
39,350
30,000
47,586
47,586
9,781
9,781
9,192
20,995
9,192
20,995
14,562
130,e95
14.562
130,695
Total
424.114
2.907.284 3,331,398
429,267
2,576,875 3,006,142
28

Hull and E•$t Rldlng ¢ltlzens Advlc• Bur•au Llmlt•d
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
6. In￿•1M0nt Incom•
Unr¢8tr1et8d
Funds
Restricted
Funds
Total Unrtstrlcl¢d Re81ridèd
2024
Fund8
Funds
Total
2023
Incomè from bank d8postt8
14,574
14,574
2,416
2,418
14,574
2,416
2.418
8. Othèr In¢om•
Unr08tr1¢ted
Funds
Rè8tri¢ted
Fund
Total Unro$lrl¢t•d R•slrl¢tèd
2024
Funds
Fund$
Total
2023
Oth¢r In¢om&
9,614
9,514
2,164
2.1S4
Tot•1
2,154
2.154
7. An4fy1S1 of Expendltur• on Ch•rlt•bl• ActMtI•B
Unre8tr1cted
Funds
R8$trl¢ted
Fund8
Total
2024
Advlc• & Inlorniatlon ••rvle••:
Olrecl ¢08ts
Allocated Support Co¥ts1$8e beltyvl
Govemance Coslg
326,421
14,123
731
2,682,739
116,129
7,414
3,009,160
130,252
8,145
Total Re8our¢es Expended
341,27S
2,806,282
3,147.557
staff
Co818 Oth&r Costs Total 2024
Allocatea Support Lo8t8 eompd8•
117.119
13.133
130,262
Unr081rlct•d
Funds
Re$lrt¢t•d
Funds
Tot41
2023
Prloryur
Advlce & Infomi•Uon 80rylcg8'.
Dlr•ct C08ts
Allocated Support Costs l$•• bèlow)
Govemanco Co$18
331,388
46,454
451
2,425,277
109,517
7,418
2,756,665
155,971
7.889
Total R•sourees Exp8nd8d
378,293
2.542.212
2.920,505
Staff
Costs
Olh•r
Co81$
Total
2023
)cat8d Support Costs comprfse
139,453
18,518
155,971
. Not Incom￿(EXpenditur0> forth• y•ar
Total
2024
This ￿ ¥lated after chargingll¢reditingl'.
Totsl 2023
Staff pènsfjon Contrfbutlons
Operatlr9 Leases
D8preclatlon
Audrt Fees
45,307
106.940
4.259
8,132
388e4
35.200
7.782
29

Hull and East Rldlng Cltlzons Advice Bureau Limited
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
9. Staff costs
Staff costs during the year We￿ as follows..
Total 2024 Total 2023
Wage8 & Salaries
Social Se¢urity Costs
Pension Costs
Termination payments
2,243,898
196,696
45,307
9.228
2.134,475
174,424
38,864
13,393
2.495,129
2,361,156
1 employa• ha¥ omploya8 banofits ￿￿v￿Qn £60.000 and £70,000 in tho year12023'. 01
Tho av•rago number of employees during th6 year was
2024
No.
2023
Management
Advice and advocacy
Admin & support
76
24
66
23
Total
104
94
Key Manag8ment Per80nnel include all p8r80n8 that have authority and re8pon8ibility for planning.
directing and controlling the adivities of the charity- The total emoluments of the key management
personnel We￿ £218,87912023.' £211.5741
10. Tru8to8 Remun6ratlon and oxpen888
Neithèr thè Trustees nor any persons conn&cted with them ￿e81ved any remuneration or
reimbursed expense8 during the yeai12023'. £87 travel 6xpen&el
11. Corporation tax
The charity 18 exempt from corporation tax on income and gains falling within Chapter 3 of Part 11
of the Corporation Tax Act 2010 or Sedion 256 of the Taxation of Chargeable Gains Act 1992 to
the extent that th959 aro applied lo its ¢haritable objects. No tax charges have arisen In the
charity.
30

Hull and East Riding Citizens Athrice Buroau Limited
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
12. Flxod assets: tsnglblg a$sgts
Fr••hold
Le88hold
Property Improvemfrnts
Plant &
Machinory
Total
Co•1
At 1 April 2023
Additions
246.857
4.102
246,658
21,014
16,912
At 31 Mor¢h 2024
16.912
250,759
267,672
Depreclatlon
At 1 April 2023
Charge for the year
At 31 March 2024
246,657
228
246,657
4,259
4,031
4,031
246,885
250,916
Not Book Valu•
At 31 March 2024
12,881
3,874
18,758
At 31 M8r¢h 2023
31

Hull and East Riding Citizons Advlca Bureau Limitod
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
13. Dèbtors
2024
2023
Trade debtors
Oth6r debtors
Prep8ymonts
Accrued income
194,783
22,284
28,284
53,875
169.454
22,600
14.055
17,390
299,226
223.499
Crodltorn: Amounts falllng due wlthln on• y•ar
2024
2023
Trade Creditors
Taxation and social $e¢urity ¢o$ts
Accrua18
Deferred Income
Other Creditor8
54,955
48,362
18,868
12,503
32,006
114,198
23,245
56,860
64,540
186,725
238,812
32

Hull and East Riding Cltlzans Advl¢e Bureau Llmitod
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
16. Funds
Balance 1
Incomlng
April 2023 R•$ourco3
Outgolng
Rfrsource8
Galns &
Balance 31
ILo88e$} Tran¥f•rs March 2024
Unrestrlctgd funds:
Gener81 Funds
Designatèd Fund8
Total unrestr1¢t￿ fund8
1,189,406
505.036
1341,2751
1106,5601
140,000
33,440
1,246,607
140,000
1,386,607
1.189,406
505,036
{341,2751
Rostrlctsd Funds..
Ac¢eB¥ lo Justice Foundation
Amied Forces Covenanl Trust
Citizens Advi¢e- BEIS
Citizens Advl¢e- Debt Modernlsation
Citizens Advice- Help lo Claim
Citvzens Advice- Money Advice Service
Citizens Advi¢&- Pension Wisfj
Citizens Advl¢e - The Guardian
Easl Riding Food bank
Fixed Asset Fund
Grantscape- Withems88 C06t of Livlng
Henry Smith
Hull Armed Forces Forum
Hull City Councll- General Advice SeNice
Hull Food bank
Humber Leaming Consortium
Jane Pow•ll Legacy
NHS Foundation Trust
Northem Power Grid
Pocklington Town Coun¢ll
Reckitts
Screwfix Foundation
Smile Foundatlon
Stamp Jackson Pro¢tor- Hospltal Outmactr
Thé H8adl6y Trust
Two Ridings Communlty Foundation- Kno
Withemsea Big Local
Your Consortium
87,829
47,862
87,829
147,8621
18.146
18.146
41,455
340,307
605,433
433.805
39,591
43,917
(37,3531
1340,3071
1573.148)
{433,163}
139,591)
143,9171
{2281
136,7671
IS9,7251
{36,000)
1527,534)
{43,073)
{103,305)
14,1021
(32,2851
16421
4,102
3,874
36,767
74,700
36,000
550,000
43,073
103,305
14,975
22,466
9.394
9,394
2,805
222,720
3,000
50.000
12,8051
1222.2071
11,5001
1101,7611
{2,200)
{3,CN)O)
{40,563)
132,500}
147,5861
19,1921
120,9951
1513)
1,500
60.248
112,009
2.200
3,000
43,942
20,000
47,586
9,192
20,995
3,379
12,500
Total re•trlcted fund•
154.249
2,907.284
{2,806.2821
133,4401
221.811
Total fund•
1,343,655
3,412,320
3.147,557
1.608.418
33

Hull and East Riding Citlzons Advice Buroau Llmlted
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
15. Funds (Prior year comparative)
Balance 1 Incoming
Aprll 2022 Resources
Outgolng
Resourcag
Balance 31
Transfers March 2023
Unrestricted fund8:
General Funds
Designated Funds
Total unre$trlctod funds
1,031,220
485,528
(378,293)
50,951
1,189,406
1,031,220
485,528
(378,293)
80.951
1,189.408
Ro8trlct•d Fund•:
Citizens Advlce- Agalnst Gambllng Harm
Citizens Advlce - BEIS
Citizens Advice - Energy projects
citizens Advice - H8lp to Claim
Citizens Advice - Money Advice Servlce
Citizens Advice- Pension Wise
East Riding Amied Forces Forum
East Riding Food bank
East Riding of Yorkshire Council - Household
Support Fund
Hanry Smiih
Hull Armed Forces Forum
Hull City Council - General Advice Service
Hull Food bank
Humber Learning Consortium
Jane Powell Legacy
National lott8ry - Help Through Crlsls
National lottery- Reaching Communities
Northem Power Grid
Pocklington Town Councll
Reckitts
Screwfix Foundation
Smile Foundation
Smile Foundation- Amied Forces
Stsmp Jackson Pro¢tor- Hospital Outreach
The Headley Trust
Two Ridings Community Foundation- Know
your Neighbourhood
Withernsea Big Local
Your Consortium
500
{500)
18,146
18,148
14,334
345,415
614,415
454,735
23,800
32,591
(6,833)
(345,415)
(570,965)
(454,735)
123,800)
(32,591)
(7,501)
{43,450)
45,000
(45,000)
(44,400)
(35,583)
1475,000)
{7,131)
(52,887)
44,4¢)0
35,583
475,000
7,131
52,887
9,394
9.394
58,564
(58,564)
(108,545)
(1,500)
(27,991)
108,545
1,500
140,000
112,009
2,200
2,200
16.651
5,000
39,3SO
30,000
(16.651)
(5,000)
{39,350)
(17,500)
(9,781)
(31,795)
(130,6951
12,500
9,781
17,233
14,562
130,695
Total restricted funds
105,537 2,641,875 {2,542,2121
(50,951}
154,249
Total funds
1,136,757 3,127,403 (2,920,505)
1,343,655
34

Hull and East Riding Citizons Advice Bureau Llmfted
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
15. Funds {¢ontinued)
The specific purposes for which the funds are to be applied are as follows:
DESIGNATED FUNDS:
£140,000 has been transferred from General Funds to Deslgnated Funds to cover the costs of a Volunteer Strate8y over the
next Couple of years.
RESTRICTED FUNDS:
Access to Justlce Foundatlon
Speclalist debt and housln8 casework to BME or low-lncome communitles.
Armed Forces Covenant Trust
A fund to provlde a speciallst adv1￿ servl¢e to servln8 personnel, veterans and thelr famllles.
Cltlzens Advlce - A8alnst Gambllng Harm
A fund to gather evldence to challenge unfalr pollcy and prattlces in the gambllng Industry.
Cltizens Advice - BEIS
Fundlng to cover tran51tlonln8 to new way5 of WOTkln8 to accommodate remote worklng durlng and post Covid.
Citiiens Advice - Debt Modem15atlon
A fund to renew equlpment for our advlce servlces.
Citizens Advice - Energy projects
Energy Prolect fundlng15 for one-to-one energy advlce.
Cltlzens Advlce- Help to Clalm
Help to Clalm Is funded by the Department for Work and Pensions vla Citlzens Advice Natlonal. It 15 a project to help
Unlver5al support clalmants wlth the Inltlal clalms protes5.
Cltlzens Advlce - Money Advlce Servlce
A face to face debt advlce setvite funded from the Money Advlce and Penslon Service via Natlonal Cit12ens Advlce.
Cltlzens Advlce - Penslon Wlse
Penslon Wlse is lunded by the Money Advlce and Penslon Servlce vla CltI2ens Advlce Natlonal to provlde guldance to over
So's on the new government penslon optlons made avallable from Aprll 2015. Th15 service Is provlded acr055 Hull. East
RldlnB. Scunthorpe and Grimsby.
Cltlzens Advlce- The Guardian
A fund from the Guardian Newspaper to expand advlcellne capacbty.
35

Hull and East Rldlng Cltizons Advice Bureau Llmlted
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
East Rlding Armed Forces Forum
Amied Forces East Riding 15 funded by the East Riding of yo￿$hIre Council to provide a specla1ist advlce service to serving
personnel, veterans and their famllSes In the East Ridin8 area.
East Ridlng Food bank
Advice In foodbanks based in the East Rldlng.
East Ridlng of Yorkshlre Councll - Household Support Fund
A fund to provlde advlce seNlces to client5 In recelpt of Household Support funds.
Fixed Asset Fund
The fixed asset fund are funds to cover the cosi of fixed assets funded from other restricted funds that wlll be depreclated
over a perlod of years.
Grantscape - Wlthernsea Cost of Llvlng
The provlslon of an advice servlce based in Withern5ea.
Henry Smith
Fundin8 for a court outreach seNlce.
Hull Armed Forces Forum
Armed Forces Hullls funded by the Hull Milltary Covenant to provlde a speciallst advlce servlce to seryin8 personnel,
veterans and thelr farnllles in the Hull area.
Hull Clty Councll - General Advlce Service
A fund to deliver generallst advlce services from the Wllson Centre.
Hull Food bank
Advice in foodbanks based In Hull.
Humber Learnln8 Consortium
Part of the 8uildln8 Better Opportunltle5 pro8ramme, thls fund delivers ffnanclal Incluslon advlce to cllents referred from
Key Worker5 in Hull and the East Rlding.
Jane Powell Legacy
A legacy fvnd received durlng 2017 and Is restricted to be used at one speciflc branch.
Natlonal lottery- Help Through Crlsls
A fund to help identify people at Immedlate need of crlslsand provlde support for a more stable future.
National lottery- Reachlng Communltles
fund to work within communltles to provlde advice an support on issue that matter to them.
36

Hull and E￿t Riding Cltlzens Advlco Bureau Limited
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
NHS Foundation Trust
An advlce Ilne for employees of an NHS trust.
Northern Power Grid
An ad vice servlce to customers of Northern Powergrld who are In or at risk of fuel poverty.
Pocklln8ton Town Council
A donatlon to SLtpport an outreach advl¢e servlce In the Pocklington Area.
Reckltts
A fund to Increase advlce capaclty across our servlces.
Screwfix Foundation
A grant from the Screwflx foundation for repairs and malntenance.
Smlle Foundatlon
A fund for management tlme to develop a proof of concept about how our data could be better used.
Smlle Foundatlon - Armed Force5
A fund to supplement the Armed Forces work to provide a speclallst advlce servlce to servlng personnel, veterans and thelr
famllles In the Hull area.
Stamp Jackson Proctor- Hospltal Outreach
Stamp Jackson Procter Solicltor5 fund a hospltal outreach to provlde weekly advice surgerles In Hull Royal Inflrmary and
Castle Hill H05pItsI. The servlce Is for patlents and thelr familles who have suffered traumatlc, life chanBln8 Illnesses or
accidents.
The Headley Trust
A fund to Increase advlce capaclty acr055 our servlce5.
Ti•vo Rldlngs Ccmmunltr• Fou•ndatlop. - Vn(y.'
A fund to train up volun*ers for advice work.
"ou." Plclghboarhc=_
Withernsea Bl8 Local
The provlslon of advlce based In Wlthernsea and to support the recrultment and tralnlng of up to S local voluntsers to
Level 2 advlce quallflcatlon.
Your Consortlum
Part of the Bulldln8 8etter OpportunI￿e5 programme, thls lund provldes Keyworker support delivers advlce to re51dents In
the East Ridlng.
Restrlcted Transfer of Funds
£32,285 of the transfer of funds15 Out of restricted and Into unre5trlcted and relate5 to a Citizens Advl¢e Natlonal funded
scheme which has no funder return. A5 the grant is restricted due to a performance related condltlon, once that condltion Is
met, the remainder of the grant Is deemed unrestricted.
The £4,102 transfer of Restrlcted fund5 between the debt modernisation fund an(1 the fixed asset fund 15 for funds which
have been spent but capitali5ed. The total sum of the debt moderni5ation fund was spent and the caplta115atlon element has
been put to the fixed asset fund to be released in accordance with the depreciation pollcy.
37

Hull and East Riding Citizens Advlca Bureau Limited
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
16. Analysls of nat assots between funds
Designatèd
funds
Rfj$tricted
funds
General funds
Total
Current reportln6 perlod
Tangible fixed assets
Current assets
Current liabllltles
12,883
1.241,765
18.0411
3,873
396,622
1178,6841
16.756
1,778.387
1186,725)
140,000
Total
1.246,607
140,000
221.811
1,608,418
Designated
funds
Restricted
funds
Genoral funds
Total
Prevlous reportlng perlod
Tanglble fixed assets
Current assets
Current Ilabllitles
1,228,481
137,0761
355.985
1201,7361
1,582,466
1238,812)
Total
1.189.406
154,249
1,343,655
17. Analysis of Cash and Cash Equivalents
At 1 Aprll 2023
1,358,967
1,358,967
¢08hflow at 31 Mar¢h 2024
120,194
1,479,161
120,194
1,479,161
Cash at bank and In hand
Total
At 1 Aprll 2022
1,076,156
1,076,156
cashflow at 31 March 2023
282,811
1,358,967
1,358,967
Cash at bank and In h3nd
Totsl
282,811
18. Flnanclal Instruments
2024
2023
Catsgorfsatlon of financial Instruments
Flnantial assets that are debt Instruments
measured at amort15ed cost
1.750,103
1,568,411
Financial Ilabllitles measured at amortlsed c05t
186,725
215,567
Flnancial assets that are debt instruments measured at amortised cost consist of cash, trade and other debtors
and accrued Income.
Flnanclal liabillties measured at amortised cost consist of trade & other tredltors and accruals
38

Hull and East Rlding Citizens Advlco Bureau Llmited
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
19. Oporatlng lease commitments
The charity's total future minimum lease payments under nOn-Can￿lIable operating leases is as ft)Ilows for each
of the followin8 perlod5'.
Property
2024
2023
Less than one year
One to five years
over flve years
44,400
85.250
24,932
129,650
24,932
20. Ultlmatè Controlllng Party
The company Is under the control of the dlrectors as a body and as such Is not controlled by any indivldual.
21. R￿atOd Partl98
There were no related paty tran6actions durin9 the year.12023'. £nill
39