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← Carlisle And Eden Districts Citizens Advice Bureau

2025-03-31-accounts

Company Registration Number: 05384148 Charity Registration Number: 1111024

Carlisle and Eden Districts Citizens Advice Bureau Financial Statements

For the Year Ending

31 March 2025

JANE ASCROFT ACCOUNTANCY LIMITED

Chartered accountants Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XP

Carlisle and Eden Districts Citizens Advice Bureau

Financial Statements

Year Ended 31 March 2025

Page
Trustees' Annual Report (Incorporating the Director's Report) 1
Independent Examiner's Report to the Trustees 10
Statement of Financial Activities (Including Income and Expenditure Account) 12
Statement of Financial Position 13
Statement of Cash Flows 14
Notes to the Financial Statements 15
The Following Pages Do Not Form Part of the Financial Statements
Detailed Statement of Financial Activities 29

Carlisle and Eden Districts Citizens Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report)

Year Ended 31 March 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

Objectives and Activities

Objects

The charity’s objects are to promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress in particular, but without limitation, for the benefit of the community in Carlisle and Eden districts and surrounding areas.

Aims, Objectives, Strategies and Activities for the Year

Citizens Advice Carlisle and Eden (CACE) provides free, independent, confidential and impartial advice to everyone on their rights and responsibilities. It values diversity, promotes equality and challenges discrimination.

The service aims:

During the year CACE offered increased numbers of face-to-face meetings with clients whilst telephone remained the most used or preferred method of contact. We remained sensitive to the differing needs and concerns of clients, volunteers and staff during this period with a mix of different client channels being offered.

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. The annual review seeks to examine our achievements and outcomes, together with the success of individual key projects and the benefits that have been borne from them. In carrying out the review we are ensuring that our aims, objectives and activities are in line with our stated purpose.

To obtain the necessary funding to provide these services, applications were made to various local and national providers of community finance and bids for commercial contracts were submitted. CACE recruited Local Advice Workers to enhance the face to face service provided locally by paid and volunteer workers.

In November 2024 the organisation successfully passed the annual Citizens Advice Leadership Self Assessment independent audit, which is a review by the national Citizens Advice organisation of our compliance with required standards and best practice.

How our activities deliver public benefit

Our main activities and who we try to help are described below. All our charitable activities focus on providing the advice people need for the problems they face and are undertaken specifically to provide public benefit. The Board of Trustees have had due regard to the Charity Commission guidance on public benefit and have complied with the duty in section 4 of the Charities Act 2011.

1

Carlisle and Eden Districts Citizens Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2025

Achievements and Performance

Advice and information services

The main areas of charitable activity are, the provision of:

Telephone

In October 2023 CACE left the "Single Queue" Citizens Advice telephone support system, which provided for local offices to share the delivery of their phone services, with the aim of handling more calls. CACE estimated that services to residents of Carlisle & Eden would be improved outside this system, and subsequent reviews confirm that more local clients are now being dealt with.

Email

CACE continued to allocate appropriate levels of staff and volunteer resources to meet local demand and to support national services when possible.

Webchat

CACE have a small number of workers staffing online Citizens Advice webchat services. This allowed clients to access advice and information quickly, whilst also providing a direct referral route into specialist advice and support. In a small number of cases advice was delivered via video and letters.

Contribution of Volunteers and Paid Staff

The charity's success could not have been achieved without the hard work and dedication of volunteers and staff. Volunteers represent the indispensable core of the organisation for without them, there would not be a Citizens Advice service. The volunteers contribute around 250 hours per week. Volunteers bring many skills to the service and very often the experience gained helps individuals return to full employment.

The Trustee Board and senior management team recognise the tremendous contribution made by the charity's volunteers in advising the public and administering the service without which CACE could not operate. Trustees and Directors of the Charity are also volunteers.

2

Carlisle and Eden Districts Citizens Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2025

Who used and benefitted from our services?

During the reporting year 8,765 unique clients (9,257 in 2023/24) benefited from the services of CACE dealing with 64,547 issues (54,440 in 2023/24).

The service assisted in the recovery of £10,273,901 (£9,466,388 in 2023/24) for its clients, primarily through income maximisation.

Clients continue to present with multiple problems and on average clients are presenting with over 7 issues each.

We continued to prioritise appointments for the more vulnerable members of society.

CACE managed projects in this year :

General Advice Carlisle Covering core running costs to provide advice to people living
or working in Carlisle and funded by Cumberland Council.
General Advice Eden Covering core running costs to provide advice to people living
or working in Eden and funded by Westmorland and Furness
Council.
Macmillan Advice Advising people affected by cancer (based at the Cumberland
Infirmary) funded by Macmillan Cancer Support. The pilot
"Booster" project was launched in September 2023 to provides
county-wide support to people affected by cancer who are not
be able to access advice locally.
MaPS Debt advice project Advising people on debt issues and funded via national
Citizens Advice.
Cumberland Debt Advising people on financial management and debt issues in
Carlisle and funded by Cumberland Council.
Westmorland & Furness Debt Advising people on financial management and debt issues in
Eden and funded by Westmorland and Furness Council.
Energy Advice Project (EAP) Advising people and training front-line workers on energy-
related matters, funded via national Citizens Advice.
Advice Brampton & Longtown (ABL) Advising people living in rural areas of Carlisle, in particularly
Brampton and Longtown, and funded by Cumbria Community
Foundation.
Remote Advice Work Advising people via telephone and email, funded by
Headley Trust.
Westmorland & Furness Money A pilot project to deliver advice sessions throughout Eden.
Advice Outreach

3

Carlisle and Eden Districts Citizens Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2025

Partner Projects Cumberland National Lottery Benefits Providing benefit advice and representation, led by CA Allerdale. UKSPF Providing volunteer opportunities for people throughout Cumberland, alongside colleagues at CA Allerdale & CA Copeland. Partner Projects North West Electricity North West (ENW) Advising people throughout the North West on energy matters. This project is led by Citizens Advice Manchester. Partner Projects England & Wales Help to Claim assisting people up to first payment of Universal Credit, funded via national Citizens Advice.

We support people on any issue that they may face, however our most common enquiry area is welfare benefits and tax credits (including Universal Credit).

Research and Campaigns

CACE continues to organise local campaigns and uses its connections with the local media to raise awareness of injustices, or the availability of different benefits, grants and services or generally to promote the service.

Factors Affecting the Achievement of Objectives

Maintaining sufficient funding to continue delivering the service remains a continual challenge. We are making sure that we continue to diversify our approach to ensure we are delivering the most cost effective service we possibly can. This is about delivering a service that genuinely meets clients' needs whilst making us as cost effective as possible.

There are continuing costs of delivering services (staffing being the largest single cost) as well as additional costs to meet increased needs (e.g. new IT hardware and software to meet cyber security requirements).

The availability of funding in the charity sector continued to be a challenge during the period. The charity is focused on providing added value to its funders from a base of sound financial management and ensuring that our services remain relevant to the strategic objectives of stakeholders at local and national level.

CACE continues to offer hybrid working arrangements, whilst offering a mix of channels for clients.

4

Carlisle and Eden Districts Citizens Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2025

Financial Review

Investment Policy

As stated in its Articles, paragraph 5.11(a)i the Company has the power to invest or deposit funds in furtherance of its Objects.

Reserves policy

Carlisle & Eden Districts Citizens Advice Bureau is required to ensure that free monies are available in each financial year to meet any reasonable foreseeable contingency. CACE will maintain a projection of income and will ensure that this continues to be derived from as wide a variety of sources as possible. They will take all necessary steps to ensure that at no time would it be possible for the cessation of one or more funding streams to present so serious a challenge to the future of the organisation that it could not be managed so as to continue to provide a best value advice service.

The Trustees believe that CACE continues to face some financial uncertainty due primarily to the need to respond to energy cost increases, the current national cost of living increases and inflation and the short-term nature of many funding streams together with uncertainty about the implications of the local government re-organisation in Cumbria that began in April 2023.

On reviewing potential cost increases, and the implications of any significant reductions in income, the Trustees consider that the maintenance of unrestricted reserves equal to at least eight months' normal operational expenditure is a prudent response to this uncertainty. The total free unrestricted reserves amount to £729,377 (2024 - £629,517). The total running costs for the period amounted to £956,753 (2024 - £855,965) giving an 8 month reserve requirement of £637,835 (2024 - £570,643) which is less than the level of free unrestricted reserves.

Principal Funding Sources

The Trustees extend their gratitude to Cumberland Council and Westmorland & Furness Council, who continued to support the core operating capacity of the charity. Additionally project-specific funding was received from:

The charity did not have any borrowings from either providers of funding or other sources at the balance sheet date.

Going Concern

After making further appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

5

Carlisle and Eden Districts Citizens Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2025

Plans for Future Periods

The charity has identified a need for offering a diverse range of volunteering opportunities to people in Carlisle & Eden. Working with colleagues in West Cumbria CACE has secured funding from Cumberland Council to resource additional training and support for volunteers.

The charity will continue to:

 develop diversified funding streams to increase our sustainability and enable us to build a diverse service that is responsive to client needs.

 to work to ensure that it delivers a cost-effective service, meaning that we are not only offering value for money to our existing funders but that we have a viable offer to new funders, whilst never compromising on the high quality service that our clients expect and deserve.

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Carlisle and Eden Districts Citizens Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2025

Structure, Governance and Management

Statutory Information

Carlisle and Eden Districts Citizens Advice Bureau became an incorporated body and commenced operations on 1st April 2006. Carlisle District Citizens Advice Bureau merged with Eden Citizens Advice Bureau to form Carlisle and Eden Districts Citizens Advice Bureau on 1st July 2012, at which date the assets and liabilities of Eden Citizens Advice Bureau were acquired by the newly named organisation.

Governing Document

Carlisle and Eden Districts Citizens Advice Bureau is a registered charity and a company limited by guarantee. Carlisle and Eden Districts Citizens Advice Bureau is also known and referred to as Citizens Advice Carlisle and Eden (CACE). The maximum liability of each member is limited to £10. CACE is governed by its Memorandum and Articles of Association as amended in 2012, 2022, 2023 and 2025. The 2022 amendment allowed CACE to provide advice to clients beyond the Carlisle and Eden districts and surrounding areas. The 2023 amendment allowed Officers of CACE to remain in post for up to 7 years, if there are circumstances which preclude the appointment of a successor before the prior maximum of 6 years. The 2025 amendment aligned the wording and layout of CACE's Articles with those of the national Citizens Advice organisation.

Recruitment, Appointment of Trustees

Trustees, who are also Directors of the company, are elected from the local community. A formal process for the recruitment and election of new Trustees, overseen by the Chair, is established. Recommendations are made to the Trustee Board who have the final decision on appointment. A separate process agreed by the Trustee Board is followed for the election of the Chair. The majority of trustees during the year 2024-25 were members of the public. The only exception being that Cumberland Council had nominated one member to serve on the Trustee Board. No other persons or bodies external to the charity were entitled to appoint persons to the Trustee Board.

Trustee Induction and Training

Trustees are recruited periodically through targeted as well as non-specific advertising and new trustees are briefed on their legal obligations under charity and company law, the content of the Articles of Association, the committee and decision-making processes, the business plan and recent financial performance of the charity. They also meet key employees and other trustees. Trustees are required to complete specified national Citizens Advice training modules and are also encouraged to attend appropriate CA or external training events where these will facilitate the understanding of their role.

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Carlisle and Eden Districts Citizens Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2025

Organisational Structure

CACE is governed by its Trustee Board which is responsible for setting the strategic direction of the organisation and the policy of the charity. The Trustees carry the ultimate responsibility for the conduct of CACE and for ensuring that the charity satisfies its legal and contractual obligations. Trustees meet as a minimum quarterly and delegate the day-to-day operation of the organisation to senior management. The Trustee Board is independent from management. A register of members' interests is is maintained at the registered office, and is available to the public.

Related Parties

CACE is a member of Citizens Advice, the operating name of the National Association of Citizens Advice Bureaux, which provides a framework for standards of advice and casework management as well as monitoring performance against these standards. Operating policies are independently determined by the Trustee Board of CACE in order to fulfil its charitable objects and comply with the national membership requirements.

The charity also co-operates and liaises with a number of other advisory services, local charities and local authority departments on behalf of clients.

Major Risks

CACE has agreed a risk management strategy and risk register with the Trustee Board. The Trustees recognise that any major risks to which the charity is exposed need to be reviewed and systems put in place to mitigate those risks. To that end CACE regularly monitors its level of risk, reviewing the corporate risk register and ensuring action plans are in place to mitigate its key risks.

Included in external risks is that of the loss of funding. The effects of this have been minimised by the procedures in place, which have resulted in funding being secured from a variety of sources. The charity continues to seek to diversify its funding sources. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.

Reference and Administrative Details

Registered charity name Carlisle and Eden Districts Citizens Advice Bureau
Charity registration number 1111024
Company registration number 05384148
Principal office and registered 4th Floor, Broadacre House
office Lowther Street
Carlisle
Cumbria
CA3 8DA

8

Carlisle and Eden Districts Citizens Advice Bureau

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2025

The Trustees

Andrew Setters Jacqueline Nichol (Resigned 26 February 2025) Mike Taylor (Resigned 28 August 2024) Paul Forster Catriona Morton (Resigned 31 May 2025) Mireia Munoz-Soldado (Resigned 26 February 2025) Stephen Smith Katie Feltham Cllr Jeanette Whalen (Appointed 28 August 2024) Michael Whelan Sally Sarginson (Appointed 26 February 2025) Cheryl Cowperthwaite (Appointed 26 February 2025) Beth Furneaux (Appointed 26 February 2025) Company Secretary Andrew Auld Independent Examiner Jane Ascroft FCA MA (Cantab) Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XP

Small Company Provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on and signed on behalf of the board of trustees by:

Andrew Setters Trustee

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Carlisle and Eden Districts Citizens Advice Bureau

Independent Examiner's Report to the Trustees of Carlisle and Eden Districts Citizens Advice Bureau

Year Ended 31 March 2025

I report to the trustees on my examination of the financial statements of Carlisle and Eden Districts Citizens Advice Bureau ('the charity') for the year ended 31 March 2025.

Responsibilities and Basis of Report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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Carlisle and Eden Districts Citizens Advice Bureau

Independent Examiner's Report to the Trustees of Carlisle and Eden Districts Citizens Advice Bureau (continued)

Year Ended 31 March 2025

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jane Ascroft FCA MA (Cantab) Independent Examiner

Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XP

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Carlisle and Eden Districts Citizens Advice Bureau

Statement of Financial Activities (including income and expenditure account)

Year Ended 31 March 2025

2025 2024
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 5 11,205 – 11,205 9,789
Charitable activities 6 238,060 697,628 935,688 845,825
Investment income 7 20,588 – 20,588 22,459
───────── ───────── ───────── ─────────
Total income 269,853 697,628 967,481 878,073
═════════ ═════════ ═════════ ═════════
Expenditure
Expenditure on charitable activities 8,9 245,705 711,028 956,733 855,965
───────── ───────── ───────── ─────────
Total expenditure 245,705 711,028 956,733 855,965
═════════ ═════════ ═════════ ═════════
───────── ───────── ───────── ─────────
Net income 24,148 (13,400) 10,748 22,108
═════════ ═════════ ═════════ ═════════
Transfers between funds (13,400) 13,400 – –
───────── ───────── ───────── ─────────
Net movement in funds 10,748 – 10,748 22,108
Reconciliation of funds
Total funds brought forward 723,247 – 723,247 701,139
───────── ───────── ───────── ─────────
Total funds carried forward 733,995 – 733,995 723,247
═════════ ═════════ ═════════ ═════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 15 to 27 form part of these financial statements.

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Carlisle and Eden Districts Citizens Advice Bureau

Statement of Financial Position

31 March 2025

2025 2024
Note £ £
Fixed Assets
Tangible fixed assets 15 4,618 5,440
Investments 16 88,290
4,618 93,730
Current Assets
Debtors 17 94,766 101,937
Investments 18 265,491 257,975
Cash at bank and in hand 425,309 395,049
785,566 754,961
Creditors: amounts falling due within one year 20 56,189 125,444
---
Net Current Assets 729,377 629,517
---
Total Assets Less Current Liabilities 733,995 723,247
---
Net Assets 733,995 723,247
Funds of the Charity
Unrestricted funds 733,995 723,247
---
Total charity funds 23 733,995 723,247

For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on and are signed on behalf of the board by: Koes

Andrew Setters Trustee

The notes on pages 15 to 27 form part of these financial statements.

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Carlisle and Eden Districts Citizens Advice Bureau

Statement of Cash Flows

Year Ended 31 March 2025

2025 2024
Note £ £
Cash Flows from Operating Activities
Net income 10,748 22,108
Adjustments for:
Depreciation of tangible fixed assets 3,194 2,720
Other interest receivable and similar income (20,588) (22,459)
Accrued income (1,080) (1,073)
Changes in:
Trade and other debtors 7,171 (69,928)
Trade and other creditors (68,175) (23,854)
──────── ────────
Cash generated from operations (68,730) (92,486)
Interest received 20,588 22,459
──────── ────────
Net cash used in operating activities (48,142) (70,027)
════════ ════════
Cash Flows from Investing Activities
Purchase of tangible assets (2,372) (8,160)
Purchases of other investments (7,516) 81,710
──────── ────────
Net cash (used in)/from investing activities (9,888) 73,550
════════ ════════
Net (Decrease)/Increase in Cash and Cash Equivalents (58,030) 3,523
Cash and Cash Equivalents at Beginning of Year 653,024 649,501
───────── ─────────
Cash and Cash Equivalents at End of Year 19 594,994 653,024
═════════ ═════════

The notes on pages 15 to 27 form part of these financial statements.

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Carlisle and Eden Districts Citizens Advice Bureau

Notes to the Financial Statements

Year Ended 31 March 2025

1. General Information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 4th Floor, Broadacre House, Lowther Street, Carlisle, Cumbria, CA3 8DA.

2. Statement of Compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going Concern

There are no material uncertainties about the charity's ability to continue.

Judgements and Key Sources of Estimation Uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees consider that there are no significant estimates or judgements affecting these financial statements.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Income

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

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Carlisle and Eden Districts Citizens Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2025

3. Accounting Policies (continued)

Income (continued)

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apprortioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Operating Leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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Carlisle and Eden Districts Citizens Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2025

3. Accounting Policies (continued)

Tangible Assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Office Equipment - Fully depreciated Computer Equipment - Fully depreciated

Investments

Fixed asset investments include cash deposits with a maturity of more than twelve months from the date of acquisition or opening of the deposit or similar account.

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Defined Contribution Plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

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Carlisle and Eden Districts Citizens Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2025

Trade Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

Cash at Bank and in Hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Current Asset Investments

Current asset investments include cash deposits with a maturity of between three and twelve months from the date of acquisition or opening of the deposit or similar account.

Trade Creditors

Creditors are recognised where 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.

Taxation

The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

4. Limited by Guarantee

The company is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

5. Donations and Legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Donations
Donations 2,205 2,205 789 789

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Carlisle and Eden Districts Citizens Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2025

5. Donations and Legacies (continued)

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Gifts
Rent - gift in kind 9,000 9,000 9,000 9,000
──────── ──────── ─────── ───────
11,205 11,205 9,789 9,789
════════ ════════ ═══════ ═══════

The gift in kind relates to free use of premises at 2 Sandgate, Penrith.

6. Charitable Activities

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
General Advice 26,647 54,700 81,347
MaPS DAP – 58,049 58,049
Help to Claim – 241,682 241,682
National Lottery Benefits – 45,781 45,781
Energy Advice Project – 70,024 70,024
Macmillan – 109,225 109,225
Debt advice 88,760 – 88,760
Advice Brampton and Longtown – 25,000 25,000
W&F MA Outreach – 51,000 51,000
UK SPF – 16,667 16,667
Headley Trust – 15,000 15,000
Electricity North West 117,008 – 117,008
Other income from charitable activities 5,645 10,500 16,145
───────── ───────── ─────────
238,060 697,628 935,688
═════════ ═════════ ═════════

19

Carlisle and Eden Districts Citizens Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2025

6. Charitable Activities (continued)

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
General Advice 37,520 54,700 92,220
MaPS DAP – 60,119 60,119
Help to Claim – 216,215 216,215
Energy Advice Project – 47,793 47,793
Macmillan – 92,638 92,638
Debt advice 88,760 – 88,760
Long Covid – 12,000 12,000
Mental Well Being – 17,000 17,000
Advice Brampton and Longtown – 30,000 30,000
Headley Trust – 30,000 30,000
Electricity North West 81,508 – 81,508
Cost of Living – 65,000 65,000
Other income from charitable activities 12,572 – 12,572
───────── ───────── ─────────
220,360 625,465 845,825
═════════ ═════════ ═════════
Investment Income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Bank interest receivable 20,588 20,588 22,459 22,459
════════ ════════ ════════ ════════
Expenditure on Charitable Activities by Fund Type
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Costs of charitable activities 166,145 539,100 705,245
Support costs 79,560 171,928 251,488
───────── ───────── ─────────
245,705 711,028 956,733
═════════ ═════════ ═════════
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Costs of charitable activities 141,668 470,492 612,160
Support costs 37,812 205,993 243,805
───────── ───────── ─────────
179,480 676,485 855,965
═════════ ═════════ ═════════

7. Investment Income

8. Expenditure on Charitable Activities by Fund Type

20

Carlisle and Eden Districts Citizens Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2025

9. Expenditure on Charitable Activities by Activity Type

Activities
undertaken Total funds Total fund
directly Support costs 2025 2024
£ £ £ £
Costs of charitable activities 705,245
249,220		 954,465 854,457
Governance costs –
2,268		 2,268 1,508
─────────
─────────		 ───────── ─────────
705,245
251,488		 956,733 855,965
═════════
═════════		 ═════════ ═════════

10. Net Income

Net income is stated after charging/(crediting):

Net income is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets 3,194 2,720
═══════ ═══════
Independent Examination Fees
2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,200
═══════		 1,200
═══════

11. Independent Examination Fees

12. Staff Costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025 2024
£ £
Wages and salaries 713,875 627,453
Social security costs 53,367 44,281
Employer contributions to pension plans 55,050 47,002
───────── ─────────
822,292 718,736
═════════ ═════════
The average head count of employees during the year was 34 (2024: 32). The average The average head count of employees during the year was 34 (2024: 32). The average number
of full-time equivalent employees during the year is analysed as follows:
2025 2024
No. No.
Advice and information staff 27 25
Administrative staff 5 5
Management staff 2 2
──── ────
34 32
════ ════

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £98,407 (2024:£95,264).

21

Carlisle and Eden Districts Citizens Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2025

13. Trustee Remuneration and Expenses

No trustees received any remuneration or expenses during the current and previous year.

14. Transfers Between Funds

During the year £13,400 was transferred from unrestricted funds to cover projects running at a deficit.

15. Tangible Fixed Assets

Office Computer
Equipment Equipment
Total
£ £ £
Cost
At 1 April 2024 49,520 67,465
116,985
Additions 2,372 –
2,372
──────── ────────
─────────
At 31 March 2025 51,892 67,465
119,357
════════ ════════
═════════
Depreciation
At 1 April 2024 49,520 62,025
111,545
Charge for the year 474 2,720
3,194
──────── ────────
─────────
At 31 March 2025 49,994 64,745
114,739
════════ ════════
═════════
Carrying amount
At 31 March 2025 1,898 2,720
4,618
════════ ════════
═════════
At 31 March 2024 – 5,440
5,440
════════ ════════
═════════
16. Investments
Cash or cash
equivalents
£
Cost or valuation
At 1 April 2024 88,290
Additions –
Transfers (88,290)
────────
At 31 March 2025 –
════════
Impairment
At 1 April 2024 and 31 March 2025
Carrying amount
At 31 March 2025 –
════════
At 31 March 2024 88,290
════════

All investments shown above are held at valuation.

The fixed asset investment at 31 March 2024 comprises a 3 year fixed rate bond held with Charity Bank which matures on 29th March 2026.

22

Carlisle and Eden Districts Citizens Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2025

17. Debtors
2025 2024
£ £
Prepayments – 1,001
Accrued grant income 94,766 100,903
Other debtors – 33
──────── ─────────
94,766 101,937
════════ ═════════
18. Investments
2025 2024
£ £
United Trust - 6 month bond 88,801 85,000
Aldermore - 1 year fixed rate 85,000 85,000
Redwood Bank - 1 year bond – 87,975
Charity Bank - 3 year bond 91,690 –
───────── ─────────
265,491 257,975
═════════ ═════════
19. Cash and Cash Equivalents
Cash and cash equivalents comprise the following:
2025 2024
£ £
Cash at bank and in hand 425,309 395,049
Short-term deposits 265,491 257,975
───────── ─────────
690,800 653,024
═════════ ═════════
20. Creditors: amounts falling due within one year
2025 2024
£ £
Accruals and deferred income 20,879 97,459
Social security and other taxes 17,991 6,034
Pension creditor 7,232 5,797
Client funds 10,087 16,154
──────── ─────────
56,189 125,444
════════ ═════════
21. Deferred Income
2025 2024
£ £
At 1 April 2024 94,288 99,000
Amount released to income (94,288) (99,000)
Amount deferred in year 18,788 94,288
──────── ────────
At 31 March 2025 18,788 94,288
════════ ════════

23

Carlisle and Eden Districts Citizens Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2025

22. Pensions and Other Post Retirement Benefits

Defined contribution plans

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £55,050 (2024: £47,002)

23. Analysis of Charitable Funds

Unrestricted funds

Unrestricted funds
At At 31 March
1 April 2024 Income Expenditure Transfers 2025
£ £ £ £ £
General funds 629,517 269,853 (242,511) 72,518 729,377
Capital fund 5,440 – (3,194) 2,372 4,618
Fixed asset investments 88,290 – – (88,290)
–
───────── ───────── ───────── ──────── ─────────
723,247 269,853 (245,705) (13,400)
733,995
═════════ ═════════ ═════════ ════════ ═════════
At At 31 March
1 April 2023 Income Expenditure Transfers 2024
£ £ £ £ £
General funds 505,564 252,608 (176,760) 48,105 629,517
Capital fund – – (2,720) 8,160 5,440
Fixed asset investments 170,000 – – (81,710)
88,290
───────── ───────── ───────── ──────── ─────────
675,564 252,608 (179,480) (25,445)
723,247
═════════ ═════════ ═════════ ════════ ═════════
Restricted funds
At At 31 March
1 April 2024 Income Expenditure Transfers 2025
£ £ £ £ £
CACE/Macmillan
Service – 109,225 (109,451) 226 –
Money Advice Service
Debt Advice Project
(MaPSDAP) – 58,049 (61,912) 3,863 –
Energy Advice project – 70,024 (70,060) 36 –
Help to Claim – 241,682 (238,977) (2,705)
–
Headley Trust – 15,000 (15,116) 116 –

24

Carlisle and Eden Districts Citizens Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2025

23. Analysis of Charitable Funds (continued)

Advice Brampton and
Longtown (ABL) – 25,000 (25,232) 232 –
General Advice Carlisle – 54,700 (65,142) 10,442 –
National Lottery Benefits – 45,781 (45,424) (357)
–
UK SPF – 16,667 (17,283) 616 –
W&F MA Outreach – 51,000 (51,572) 572 –
Waiting Well – 10,500 (10,859) 359 –
──── ───────── ───────── ──────── ────
– 697,628 (711,028) 13,400 –
════ ═════════ ═════════ ════════ ════
At At 31 March
1 April 2023 Income Expenditure Transfers 2024
£ £ £ £ £
CACE/Macmillan
Service – 92,638 (92,638) – –
Money Advice Service
Debt Advice Project
(MaPSDAP) – 60,119 (60,119) – –
Energy Advice project 2,492 47,793 (50,285) – –
Help to Claim 23,083 216,215 (250,726) 11,428 –
Mental Well Being – 17,000 (17,000) – –
Headley Trust – 30,000 (30,000) – –
Advice Brampton and
Longtown (ABL) – 30,000 (30,000) – –
CA Cost of Living – 15,000 (15,000) – –
CCC Cost of Living – 50,000 (50,000) – –
General Advice Carlisle – 54,700 (68,717) 14,017 –
Long Covid – 12,000 (12,000) – –
──────── ───────── ───────── ──────── ────
25,575 625,465 (676,485) 25,445 –
════════ ═════════ ═════════ ════════ ════

25

Carlisle and Eden Districts Citizens Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2025

23. Analysis of Charitable Funds (continued)

CACE/Macmillian Advice

Advising people affected by cancer {based at the Cumberland Infirmary).

Money and Pensions Service Debt Advice Project (MaPSDAP) This is a project funded by the Money and Pensions Service to provide debt advice via a range of channels. The funds are used to employ caseworkers although work done by volunteers (supervised by the paid caseworkers) can count towards the targets.

Energy Advice Project

This project is part-funded by Citizens Advice via various funding sources to provide advice and support to people on energy matters. This can involve challenging energy debts, checking and switching tariffs and registering for Priority Services.

Electricity North West (ENW)

Funded by Electricity North West via Citizens Advice Manchester and delivered alongside other local citizens advice offices this project provides energy advice to consumers in the North West.

Citizens Advice Help to Claim (Universal Credit)

This is an advice service provided to people about Universal Credit matters up to the date they receive their first payment.

Mental Well Being

This is to provide advice to people to resolve problems before have a detrimental impact on their mental health.

Advice Brampton and Longtown (ABL)

This is an outreach project covering Brampton and Longtown.

Remote Advice

This is funded by the Headley Trust to advise people via telephone or email.

Cost of Living (COL)

These are funds provided to provide advice tohelp people affected by the cost of living crisis.

General Services

These are the core advice services in Carlisle & Eden funded by local Councils. These funds also contribute towards core running costs.

Debt Advice

These are debt advice services in Carlisle and Eden funded by the respective Councils.

Long Covid

This is a project to provide advice (mainly on Employment matters) to people affected by long covid.

Westmorland & Furness Money Advice Outreach (W&F MA Outreach)

This is a pilot project to deliver advice sessions throughout Eden – at venues in Appleby, Kirkby Stephen & Penrith. As well as via a dedicated remote service to Alston and home visits throughout the district.

National Lottery Benefits

This is to provide welfare benefit advice and representation to people in Carlisle.

UKSPF

This is to provide volunteer opportunities and support for people throughout the Carlisle district.

26

Carlisle and Eden Districts Citizens Advice Bureau

Notes to the Financial Statements (continued)

Year Ended 31 March 2025

24. Analysis of Net Assets Between Funds

Unrestricted Total Funds
Funds 2025
£ £
Tangible fixed assets 4,618 4,618
Investments – –
Current assets 785,566 785,566
Creditors less than 1 year (56,189)
(56,189)
───────── ─────────
Net assets 733,995 733,995
═════════ ═════════
Unrestricted Total Funds
Funds 2024
£ £
Tangible fixed assets 5,440 5,440
Investments 88,290 88,290
Current assets 754,961 754,961
Creditors less than 1 year (125,444)
(125,444)
───────── ─────────
Net assets 723,247 723,247
═════════ ═════════

25. Analysis of Changes in Net Debt

At
At 1 Apr 2024 Cash flows 31 Mar 2025
£ £ £
Cash at bank and in hand 395,049 30,260 425,309
Current asset investments 257,975 7,516 265,491
───────── ────────
─────────
653,024 37,776 690,800
═════════ ════════
═════════

26. Operating Lease Commitments

The total future minimum lease payments under non-cancellable operating leases are as follows:

2025 2024
£ £
Not later than 1 year 25,800 25,800
Later than 1 year and not later than 5 years 43,047 68,847
──────── ────────
68,847 94,647
════════ ════════

27

Carlisle and Eden Districts Citizens Advice Bureau

Management Information

Year Ended 31 March 2025

The Following Pages Do Not Form Part of the Financial Statements.

28

Carlisle and Eden Districts Citizens Advice Bureau

Detailed Statement of Financial Activities

Year Ended 31 March 2025

2025 2024
£ £
Income and endowments
Donations and legacies
Donations 2,205 789
Rent - gift in kind 9,000 9,000
──────── ───────
11,205 9,789
──────── ───────
Charitable activities
General Advice 81,347 92,220
MaPS DAP 58,049 60,119
Help to Claim 241,682 216,215
National Lottery Benefits 45,781 –
Energy Advice Project 70,024 47,793
Macmillan 109,225 92,638
Debt advice 88,760 88,760
Long Covid – 12,000
Mental Well Being – 17,000
Advice Brampton and Longtown 25,000 30,000
W&F MA Outreach 51,000 –
UK SPF 16,667 –
Headley Trust 15,000 30,000
Electricity North West 117,008 81,508
Cost of Living – 65,000
Other income from charitable activities 16,145 12,572
───────── ─────────
935,688 845,825
───────── ─────────
Investment income
Bank interest receivable 20,588 22,459
──────── ────────
───────── ─────────
Total income 967,481 878,073
═════════ ═════════

29

Carlisle and Eden Districts Citizens Advice Bureau

Detailed Statement of Financial Activities (continued)

Year Ended 31 March 2025

2025 2024
£ £
Expenditure
Activities undertaken directly
Wages and salaries 583,441 490,129
Employer's NIC 53,367 44,281
Pension costs 55,050 47,002
Rent and rates 2,600 2,600
Partner payments 1,557 11,000
Translation costs – (850)
Telephone – 357
Postage, stationery and other office costs 342 334
Computer costs 2,985 11,649
Staff expenses and training 5,739 5,616
Sundry expenses 164 42
───────── ─────────
705,245 612,160
───────── ─────────
Support costs
Wages and salaries 130,434 137,324
Rent 34,494 32,141
Rates 2,303 2,750
Light & heat 5,781 4,963
Repairs & maintenance 2,164 1,661
Insurance 4,717 2,250
Service charges 16,447 16,457
Translation costs 4,663 6,063
Legal and professional fees 8,346 6,085
Telephone 4,276 6,305
Postage, stationery and other office costs 8,293 5,850
Depreciation 3,194 2,720
Computer costs 12,148 4,886
Staff expenses and training 3,692 3,287
Reference materials 7,659 9,429
Other costs 609 126
───────── ─────────
249,220 242,297
───────── ─────────
Governance costs
Accountancy fees 1,168 1,200
Legal and other professional fees 1,100 308
─────── ───────
2,268 1,508
─────── ───────
───────── ─────────
Total expenditure 956,733 855,965
═════════ ═════════
───────── ─────────
Net income 10,748 22,108
═════════ ═════════

30