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← Scunthorpe And District Citizens Advice Bureau

2025-03-31-accounts

SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE) REGISTERED IN ENGLAND AND WALES UNDER COMPANY NUMBER 05446797 REGISTERED CHARITY NUMBER 1110205

FINANCIAL STATEMENTS FOR THE YEAR ENDED

31ST MARCH 2025

SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE)

FINANCIAL STATEMENTS FOR THE YEAR ENDED

31ST MARCH 2025

INDEX

Page
Trustees' annual report 1-6
Independent auditor's report 7-10
Statement of financial activities and income and expenditure account 11
Balance sheet 12
Statement of cash flows 13
Notes to the financial statements 14-20
Detailed statement of financial activities 21

SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE) FINANCIAL STATEMENTS FOR THE YEAR ENDED

31ST MARCH 2025

TRUSTEES' ANNUAL REPORT

The trustees present their annual directors' report and the financial statements of the charity for the year ended 31st March 2025 which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Citizens Advice North Lincolnshire provides an in-depth information, general help and legal advice and advocacy service across North Lincolnshire.

We deliver free, independent, confidential and impartial advice covering benefits and tax credits, debt, employment, health and community care, housing, immigration, asylum and nationality, relationships and family and consumer goods and services.

The organisation was founded in 1974. The company was established under a Memorandum of Association which sets out the organisation's objects and activities. These are:

To promote any charitable purposes for the benefit of the community in North Lincolnshire and surrounding areas by the advancement of education, the protection and preservation of health and the relief of poverty and sickness through the provision of free, independent, impartial information and advocacy on any subject raised by the general public.

Our vision is that everyone will be able to access free advice to find a way forward.

Our aim is to provide the advice people need for the problems they face and improve the policies and practices that affect people's lives.

We are a member of the National Association of Citizens Advice Bureaux (Citizens Advice) and as part of the UK’s largest advice service we offer:

We review our 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 success of each key activity and the benefits they have brought to the community we are set up to help. The review also helps us to ensure our objectives and activities remain focussed on our stated purposes. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

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SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE)

FINANCIAL STATEMENTS FOR THE YEAR ENDED

31ST MARCH 2025

TRUSTEES' ANNUAL REPORT

ACHIEVEMENTS AND PERFORMANCE

Citizens Advice North Lincolnshire has extensive experience of delivering services and all of our projects in the year successfully delivered their contracted outcomes.

Our staffing structure continued to support the delivery of services and in the year, we helped local people to resolve over 17,500 issues through our advice. The top advice issues clients faced were debt and money, benefits and income maximisation and energy.

Funding from the Money Advice and Pensions Service enabled us to continue providing specialist debt and money advice, while funding from Ongo supported our work with their tenants to help them sustain financial wellbeing. Our Energy Advice project continued to build on previous successes, assisting consumers in tackling fuel poverty and improving household energy efficiency. Alongside this, our partnership advice project with Scunthorpe Foodbank continued to provide vital support to visitors experiencing food poverty and financial insecurity.

During the year, we secured new funding from Cadent Gas to deliver energy and income maximisation support, including help with complex benefit applications, energy efficiency training, and the distribution of free devices such as slow cookers and CO ₂ alarms. We also successfully secured funding to continue providing advice and support for people experiencing mild to moderate mental health conditions.

In addition, we supported North Lincolnshire Council to provide grants to over 4000 households affected by cost of living increases to support them to access essentials including food and warmth.

Health and community care remained a key part of our core offer. We continued to deliver Social Prescribing services to patients registered with practices across the East and West Primary Care Networks, supporting them to address the wider determinants of health and to take greater control of their own wellbeing. The Ironstone Centre has continued to go from strength to strength, forming an integral part of our health and wellbeing support offer.

Our Acute Response and Welcome Home projects were successfully implemented, with both progressing beyond the pilot phase and securing further funding to continue delivery of these vital services within hospital settings. Alongside this, our embedded Adult Social Care project continued to achieve positive outcomes, further demonstrating the value of community-based initiatives in the health and social care environment, both in improving patient experience and in contributing to cost-effectiveness across the wider system.

Building on the success of our earlier peer support work, we delivered a new project enabling people with lived experience to share their stories and insights within RDaSH, ensuring that the client voice was embedded throughout service design and delivery. This project was a significant success, volunteers with lived experience took part in piloting new mental health treatment technologies, contributing to meetings and interview panels, with three volunteers going on to secure employment as a direct result of their involvement.

In addition to helping people resolve their individual problems, we also collected evidence and stories to campaign for policy changes that benefit the wider population. The organisation exceeded its own targets in this area by 25%, reflecting both the strength of our delivery and our commitment to driving systemic change that improves outcomes for communities as a whole.

Our successes in the year included delivery of the Big Energy Savings Week to help people cut their fuel bills and get all of the financial support they are entitled to.

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SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE) FINANCIAL STATEMENTS FOR THE YEAR ENDED

31ST MARCH 2025

TRUSTEES' ANNUAL REPORT

FINANCIAL REVIEW

The Statement of Financial Activities set out on page 11 shows all of the income receivable and expenditure payable for the year. Our overall level of funding reduced in the year. Income was £1,782,192 compared to £1,869,926 for the previous year. Expenditure was slightly higher, increasing from £1,715,784 to £1,747,740

A surplus of £34,452 resulted for the year.

At 31st March 2025, total fund balances were £734,591 of which £713,658 related to unrestricted funds, with the balance of £20,933 being restricted funds.

Investment policy and objectives

Aside from retaining a prudent amount in reserves each year most of the charity’s funds are spent in the short term. Therefore the charity adopts a short term investment time horizon and a low risk strategy with liquid resources being invested in deposit accounts.

Reserves policy

The trustees believe that the organisation should hold financial reserves in order to ensure that the charity can continue to operate and meet the needs of clients in the event of unforeseen and potentially financially damaging circumstances arising. The trustees consider it prudent to set aside an amount equivalent to six months' average operating expenditure plus a designated contractual commitment reserve. The amount of the reserve fund target minimum is calculated each year after approval of the annual budget.

The amount of reserve for the year ending 31 March 2026 is budgeted to be £614,485.

Fundraising standards information

The charity had no significant fundraising activities in the year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee. 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 which were adopted on 5 April 2005 and were last amended on 23 January 2014. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as members of the Trustee Board. Under the requirements of the Memorandum and Articles of Association the members of the Trustee Board are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.

Trustees are recruited by a formal process which seeks to maintain a broad skill mix and ensure that the needs of the community are appropriately reflected through the diversity of the board.

All member of the Trustee Board give their time voluntarily and received no benefits from the charity. Any expenses reclaimed from the charity are set out in the notes to the accounts.

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SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE)

FINANCIAL STATEMENTS FOR THE YEAR ENDED

31ST MARCH 2025

TRUSTEES' ANNUAL REPORT

STRUCTURE, GOVERNANCE AND MANAGEMENT (continued) Trustee induction and training

New trustees are supported to learn about their responsibilities and gain an understanding of how the organisation works. The Chair of the board provides new trustees with essential reading to enable them to understand the legal, financial and strategic responsibilities of their role.

Organisational structure

Citizens Advice North Lincolnshire has a trustee board of up to 15 who meet quarterly and are responsible for the strategic direction and policy of the charity. At present the board has nine members from a variety of professional backgrounds relevant to the work of the charity. The Company Secretary also sits on the board but has no voting rights.

The board of trustees meet to discuss strategic and operational performance and agree business plans and budgets. The board is structured to ensure that individual members lead on key aspects of the organisation's work; equality and diversity, finance, health and safety, human resources, research and campaigns and quality of advice.

The trustee board operates under an agreed schedule of agenda to ensure that all necessary business is enacted each year.

A scheme of delegation is in place and day to day responsibility for the provision of the services rests with the Chief Executive

REFERENCE AND ADMINISTRATIVE DETAILS

Charity number 1110205 Company number 5446797 Name and registered office Scunthorpe and District Citizens Advice Bureau Scunthorpe Central, Carlton Street, Scunthorpe, DN15 6TX Other name charity uses Citizens Advice North Lincolnshire Directors and trustees R J S Mason - Chair L Thomsett - Vice Chair K Stones - Treasurer M M Keyworth L G King R Johnson C Clack - appointed May 2024 W Holroyd - appointed May 2024 S G Hepworth - resigned Oct 2024

The trustees retiring by rotation at the 2025 Annual General Meeting and offering themselves for re-election are M M Keyworth, R Johnson and L Thomsett.

Company secretary

D Taylor

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SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE) FINANCIAL STATEMENTS FOR THE YEAR ENDED

31ST MARCH 2025 TRUSTEES' ANNUAL REPORT

REFERENCE AND ADMINISTRATIVE DETAILS (continued) Key management personnel L C Stephenson - Joint Chief Executive D Taylor - Joint Chief Executive Auditors Smailes Goldie Chartered Accountants Regent's Court, Princess Street, Hull, HU2 8BA Accountants Tingle Ashmore Ltd Chartered Accountants Enterprise House, Broadfield Court, Sheffield, S8 0XF Bankers Lloyds Bank 106 High Street, Scunthorpe, North Lincolnshire, DN15 8HG Unity Trust Bank PO Box 7193, Planetary Road, Willenhall, WV1 9DG

RESPONSIBILITIES OF THE TRUSTEES IN RELATION TO THE FINANCIAL STATEMENTS

The trustees (who are also directors of Scunthorpe and District Citizens Advice Bureau for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" issued in 2019 in preparing the annual report and financial statements of the charity.

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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for the year. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU OPERATING AS CITI ENS ADVICE NORTH LINCOLNSHIR FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 ST MARCH 2025 TRUSTEES, ANNUAL REPORT RESPONSIBILITIES OF THE TRUSTEES IN RELATION TO THE FINANCIAL STATEMENTS (conllnuéd) In so far as the Trustees are aware: there is no relevant audit information of which the charitable companvs auditor is unaware; and Ihe Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and lo establish that Ihe auditor is aware of Ihat information. AUDITORS The audllors, Smalles Goldie, wlll be proposed for re-appolntment at the forthcoming Annual General Meeting. The Annu81 Report was approved by the trustees on . Iq.l..i..o..I,.IS and signed on their behalf by D Taylor Secretary Page 6

SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE) FINANCIAL STATEMENTS FOR THE YEAR ENDED

31ST MARCH 2025

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

Opinion

We have audited the financial statements of Scunthorpe and District Citizens Advice Bureau (the ‘charitable company’) for the year ended 31st March 2025 which comprise the Statement of Financial Activities and Income and Expenditure Account, Balance Sheet, Statement of Cash Flows 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 (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

In our opinion the financial statements

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, 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.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the 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 relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE) FINANCIAL STATEMENTS FOR THE YEAR ENDED

31ST MARCH 2025

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF

SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

Other information

The other information comprises the information included in the Trustees Annual Report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify 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 information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Annual Report.

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 if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement set out on pages 5 and 6, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied 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 misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE)

FINANCIAL STATEMENTS FOR THE YEAR ENDED

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

Our responsibilities for the audit of the financial 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 auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is 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 if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charitable company, including the Companies Act 2006, the Charities Act 2011, data protection, anti-bribery, employment, health and safety legislation and safeguarding regulations. An understanding of these laws and regulations and the extent of compliance was obtained through discussion with management and inspecting legal and regulatory correspondence.

We assessed the susceptibility of the charitable company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by making enquiries of management and considering the internal 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

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

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 noncompliance. 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 inspection of regulatory and legal correspondence, if any.

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SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE)

FINANCIAL STATEMENTS FOR THE YEAR ENDED

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

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 for the audit of the financial statements is located on the Financial Reporting Council’s website at: 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 on behalf of Smailes Goldie Chartered Accountants and Statutory Auditors Regent's Court Princess Street Hull HU2 8BA

29/10/2025 Dated : …...........................

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SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE ACCOUNT

Unrestricted Restricted Total Total
funds funds funds funds
Notes 2025 2025 2025 2024
£ £ £ £
Income from:
Donations and legacies 185 - 185 1,022
Charitable activities:
Grants receivable 443,847 1,335,140 1,778,987 1,866,690
Investment income:
Bank interest receivable 3,020 - 3,020 2,214
_ __ __ __
Total income 447,052 1,335,140 1,782,192 1,869,926
_ __ __ __
Expenditure on:
Charitable activities 2 374,301 1,373,439 1,747,740 1,715,784
_ __ __ __
Total expenditure 374,301 1,373,439 1,747,740 1,715,784
_ __ __ __
Net income for the year 72,751 (38,299) 34,452 154,142
Transfers between funds 11 47,358 (47,358) - -
_ ______ _ _
Net movement in funds 120,109 (85,657) 34,452 154,142
Reconciliation of funds:
Funds brought forward at 1st April 2024 593,549 106,590 700,139 545,997
_ _ _ _
Funds carried forward at 31st March 2025 £713,658 £20,933 £734,591 £700,139
_
_		 _
_		 _
_		 _
_

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 BALANCE SHEET Notes 2025 2024 Fixed assets Tangible assets Current assets Debtors Cash at bank and on hand 89,908 702,471 196,624 567,268 792,379 763,892 Creditors - amounts falling due within one year 57,788 63,753 Net current assets 734,591 700,139 Net assats £734,591 £700,139 Income funds Unrestri¢led funds 11 713,658 593,549 Restricted funds 20,933 106,590 Total funds 12 £734,591 £700.139 These financial statemenls have been prepared in accordanco with the provisions applicable to companies subject to the small companies, regime. These financial statements were approved and authorised for issue by the Board on . Iq .1. i.o..)..& and signed on their behalf by RJSMason Trustee Company number: 5446797 Page 12

SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

STATEMENT OF CASH FLOWS

Total Total
funds funds
2025 2024
£ £
Cash flows from operating activities:
Net cash provided by operating activities 132,183 194,126
_ _
Cash flows from investing activities:
Interest received 3,020 2,214
_____ _____
Net cash provided by investing activities 3,020 2,214
_____ _____
Change in cash and cash equivalents in the year 135,203 196,340
Cash and cash equivalents at the beginning of the year 567,268 370,928
_ _
Cash and cash equivalents at the end of the year £702,471 £567,268
_ _
_ _
Cash and cash equivalents consists of:
Cash at bank and on hand £702,471 £567,268
_ _
_ _
Reconciliation of net income for the year to net cash flow from
operating activities:
Net movement in funds 34,452 154,142
Adjustments for:
Interest receivable (3,020) (2,214)
Decrease in debtors 106,716 36,001
(Decrease)/increase in creditors (5,965) 6,197
_ _
Net cash provided by operating activities £132,183 £194,126
_
_		 _
_

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SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

1 Accounting policies

General information and basis of preparation

Scunthorpe and District Citizens Advice Bureau is a company limited by guarantee registered in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 4 of these financial statements.

The charity constitutes a public benefit entity as defined by FRS 102. These financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard application in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Income

All income is accounted for as soon as the charity has entitlement to the income, there is certainty of receipt and the amount can be measured.

Income is only deferred when:

Grants receivable

Grants received for specific purposes are accounted for as restricted funds. Grants are not recognised as receivable until all conditions for receipt have been complied with. Where donor imposed restrictions apply to the timing of the related expenditure, as a pre-condition for its use, the grant is treated as deferred income until those restrictions are met.

Expenditure

Expenditure is recognised when a liability is incurred.

Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity.

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SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

Fixed assets and depreciation

Depreciation is calculated so as to write off the cost of fixed assets over their estimated useful lives. Individual items costing less than £1,000 are not treated as fixed assets. The depreciation rates used are as follows:

Fixtures and fittings - 20% on cost Computer equipment - 33% on cost

Debtors

Trade and other debtors are recognised at the settlement amount due after any discount offered.

Creditors

Creditors are recognised when the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Pensions

The charity operates a defined contribution pension scheme for its employees. The scheme funds are administered by trustees and are independent of the charity's finances.

Termination Benefits

Termination benefits are payable when employment is terminated before the normal retirement date, or whenever an employee accepts voluntary redundancy in exchange for these benefits. The charity recognises termination benefits when it is demonstrably committed to either (i) terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal or (ii) providing termination benefits as a result of an offer made to encourage voluntary redundancy.

Accrued Holiday Pay

Provision is made at the balance sheet date for holidays accrued but not taken, at the salary of the relevant employee at that date. The expected cost of compensated short-term absence (i.e holidays) is charged to the SOFA on an accruals basis.

Fund accounting

Funds held by the charity are either:-

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SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

Unrestricted Restricted Total Total
funds funds funds funds
2025 2024
£ £ £ £
2 Costs of charitable activities by fund type
Advice and information services 366,893 563,036 929,929 716,902
Grant payments - 810,182 810,182 992,160
Governance costs:
Audit and accountancy 7,338 - 7,338 6,240
Other 70 221 291 482
_ __ __ __
£374,301 £1,373,439 £1,747,740 £1,715,784
_ __ __ __
_ __ __ __
3 Classification of resources expended
Wages and salaries 860,514 631,091
Other staff and volunteer costs 6,143 2,873
Office costs 21,706 21,289
Premises costs 1,408 1,336
Equipment and IT support 37,789 58,406
Grant payments 810,182 992,160
Audit and accountancy 7,338 6,240
Other costs 2,660 2,389
__ __
£1,747,740 £1,715,784
__ __
__ __
4 Analysis of staff costs, trustee remuneration and expenses, and the cost
of key management personnel
Salaries 771,843 569,461
Employer's national insurance 64,961 47,611
Employer's pension contributions 23,710 14,019
_ _
£860,514 £631,091
_ _
_ _
The number of employees who received total employee benefits (excluding
employer pension costs) of more than £60,000 is as follows:
£60,001 - £70,000 2 -


The average number of staff employed was 28 (2024 - 21).

The key management personnel of the charity comprise the Trustees and the joint Chief Executives. The total employee benefits of the key management were £135,759 (2024: £110,286).

The trustees were not paid nor received any other benefits from employment with the charity in either year. There were no expenses reimbursed to trustees in either year.

Page 16

SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

2025 2024
£ £
5 Net income for the year
This is stated after charging:-
Auditor's remuneration Smailes Goldie - audit 6,138 5,100
Accountant's remuneration Tingle Ashmore Ltd - accountancy 1,200 1,140
Grants payable 810,182 992,160
_
_		 _
_

All grants payable were made to individuals under North Lincolnshire Council's Household Support Fund programme. 1,736 £100 grants were made to support individuals and families in hardship.

6 Related party transactions

There were no related party transactions requiring disclosure in either year.

7 Tangible assets Fixtures and Computer
fittings equipment Total
£ £ £
Cost
As at 1st April 2024 and at 31st March 2025 3,324 22,757 26,081
_____ ______ ______
Depreciation
As at 1st April 2024 and at 31st March 2025 3,324 22,757 26,081
_____ ______ ______
Net book value
As at 31st March 2025 £- £- £-
___ ___ ___
___ ___ ___
2025 2024
£ £
8 Debtors
Grants receivable 89,908 164,671
Other debtors and prepayments - 31,953
______ _
£89,908 £196,624
__
____		 _
_

Page 17

SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

2025 2024
£ £
9 Creditors - amounts falling due within one year
Taxation and social security 17,556 13,748
Deferred income (note 10) 20,884 28,271
Other creditors and accruals 19,348 21,734
______ ______
£57,788 £63,753
______ ______
______ ______
10 Deferred income
Balance at 1st April 2024 28,271 22,823
Amount released to incoming resources (28,271) (22,823)
Amount deferred in the year 20,884 28,271
______ ______
Balance at 31st March 2025 £20,884 £28,271
__
____		 __
____

Deferred income comprises grants which the donors have specified must be used in future accounting periods.

11 Analysis of charity funds

Analysis of charity funds
Balance at Movement in resources Balance at
1st April Incoming Outgoing Transfers 31st March
2024 2025
£ £ £ £ £
Unrestricted funds:
General funds 593,549 447,052 (374,301) 47,358 713,658
_ _ _ ______ _
Restricted funds:
North Lincolnshire Council - 823,000 (790,182) (32,818) -
Money Advice Service - 127,646 (113,106) (14,540) -
Elemental 30,564 - (30,564) - -
Foodbank Advisor Post - 41,545 (41,545) - -
Ironstone 7,317 47,666 (50,242) - 4,741
Primary Care Network - 161,310 (161,310) - -
Independent Age 5,298 13,906 (19,204) - -
Vaccination Capacity Building 21,200 - (21,200) - -
Welcome Home 16,443 70,788 (87,231) - -
Peer Support Development 25,768 7,530 (25,747) - 7,551
Cadent - 41,749 (33,108) - 8,641
_ __ __ ______ ______
106,590 1,335,140 (1,373,439) (47,358) 20,933
_ __ __ ______ ______
Total funds £700,139 £1,782,192 £(1,747,740) £- £734,591
_
_		 _
_		 _
_
_
_

Page 18

SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU (OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

11 Analysis of charity funds (continued)

Purpose of restricted funds:

North Lincolnshire Council - to deliver a grant aid programme of support for residents. Money Advice Service - to fund debt advice.

Elemental - to purchase a referral and case management system to support and facilitate social prescribing across North Lincolnshire.

Foodbank Advisor Post - to deliver a specialist advice service that aims to help food bank visitors experiencing poverty and financial insecurity.

Ironstone - to enable people to access local community support, encouraging self management and reducing reliance on health and social care services.

Primary Care Network - to provide a social prescribing service for patients registered at practices in Independent Age - to deliver a specialist advice service for those that have reached pensionable age. Vaccination Capacity Building - to support people to keep well and promote the benefits of vaccinations. Welcome Home - to support those being discharged from hospital to settle back into their home. Peer Support Development - to mobilise a community first model that introduces peer support into mental health pathways.

Cadent - to deliver a specialist advice service supporting people experiencing hardship.

The transfer between funds relates to surpluses on some restricted funds, which can be transferred to unrestricted funds under the terms of the funding agreement, or the unrestricted part of grants relating to the delivery of particular programmes.

Prior year comparison

Prior year comparison
Balance at Movement in resources Balance at
1st April Incoming Outgoing Transfers 31st March
2023 2024
£ £ £ £ £
Unrestricted funds:
General funds 416,811 381,929 (246,531) 41,340 593,549
_ ______ ______ _____ _
Restricted funds:
North Lincolnshire Council - 1,033,500 (992,160) (41,340) -
Money Advice Service - 143,467 (143,467) - -
Elemental 66,838 - (36,274) - 30,564
Foodbank Advisor Post - 22,823 (22,823) - -
Ironstone 16,903 36,492 (46,078) - 7,317
Primary Care Network - 152,202 (152,202) - -
Independent Age - 13,907 (8,609) - 5,298
Vaccination Capacity Building - 21,200 - - 21,200
Welcome Home - 42,473 (26,030) - 16,443
Peer Support Development 45,445 21,933 (41,610) - 25,768
_ __ __ ______ _
129,186 1,487,997 (1,469,253) (41,340) 106,590
_ __ __ ______ _
Total funds £545,997 £1,869,926 £(1,715,784) £- £700,139
_
_		 _
_		 _
_
_
_

Page 19

SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

12 Analysis of net assets between funds

Analysis of net assets between funds
General Restricted Total
funds funds funds
£ £ £
Fund balances at 31st March 2025 are represented by:-
Tangible fixed assets - - -
Net current assets 713,658 20,933 734,591
_ ______ _
Net assets £713,658 £20,933 £734,591
_ ______ _
_ ______ _
Prior year comparison
Fund balances at 31st March 2024 were represented by:-
Tangible fixed assets - - -
Net current assets 593,549 106,590 700,139
_ _ _
Net assets £593,549 £106,590 £700,139
_
_		 _
_		 _
_

13 A detailed breakdown of the 2024 statement of financial activities between unrestricted and restricted funds is as follows:

funds is as follows:
Unrestricted Restricted Total
funds funds funds
£ £ £
Income from:
Donations and similar income 1,022 - 1,022
Charitable activities:
Grants receivable 378,693 1,487,997 1,866,690
Investment income:
Bank interest receivable 2,214 - 2,214
_ __ __
Total income 381,929 1,487,997 1,869,926
_ __ __
Expenditure on:
Charitable activities 246,531 1,469,253 1,715,784
_ __ __
Total expenditure 246,531 1,469,253 1,715,784
_ __ __
Net income for the year 135,398 18,744 154,142
Transfers between funds 41,340 (41,340) -
_ ______ _
Net movement in funds £176,738 £(22,596) £154,142
_
_		 __
____		 _
_

Page 20

SCUNTHORPE AND DISTRICT CITIZENS ADVICE BUREAU

(OPERATING AS CITIZENS ADVICE NORTH LINCOLNSHIRE)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

2025 2024
£ £
INCOME
Donations and legacies
Donations 185 1,022
Charitable activities:
Grants receivable 1,778,987 1,866,690
Investment income:
Bank interest receivable 3,020 2,214
__ __
Total income 1,782,192 1,869,926
__ __
EXPENDITURE
Charitable activities
Salaries, national insurance and employer pension 860,514 631,091
Grant payments 810,182 992,160
Insurance 2,904 1,461
Telephone 765 2,866
Printing, postage, stationery and advertising 2,136 1,114
Reference materials and subscriptions 11,296 8,471
Sundries 4,305 7,017
Payroll bureau charges 300 360
Travel, training and conference expenses 6,143 2,873
Repairs, renewals and PPE 1,408 1,336
IT equipment and support contract 37,789 58,406
Bank charges 351 385
Audit and accountancy 7,338 6,240
Consultancy 825 402
Legal and professional fees 1,193 1,120
Other governance costs 291 482
__ __
Total expenditure 1,747,740 1,715,784
__ __
Net income for the year £34,452 £154,142
__
____		 _
_

This page does not form part of the statutory financial statements

Page 21