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← Citizens Advice North East Derbyshire

2025-03-31-accounts

REGISTERED COMPANY NUMBER: 05933725 (England and Wales) REGISTERED CHARITY NUMBER: 1118194

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Citizens Advice North East Derbyshire

Bates Weston LLP Chartered Accountants The Mills Canal Street Derby DE1 2RJ

Citizens Advice North East Derbyshire

Contents of the Financial Statements for the Year Ended 31 March 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11 to 12
Cash Flow Statement 13
Notes to the Cash Flow Statement 14
Notes to the Financial Statements 15 to 25

Citizens Advice North East Derbyshire

Reference and Administrative Details for the Year Ended 31 March 2025

TRUSTEES J T Funnell F Bacon (resigned 5.12.2024) K M Salt MBE (resigned 5.12.2024) T G Johnstone M G Render C Thomas-Humphreys L K Smith (resigned 12.6.2024) B J Paget (appointed 1.5.2024) (resigned 25.3.2025) C A Baldwin (appointed 24.7.2024) T Allen (appointed 6.11.2024)

COMPANY SECRETARY T A Eccleston REGISTERED OFFICE Clay Cross Active Market Street Clay Cross Chesterfield Derbyshire S45 9LX REGISTERED COMPANY 05933725 (England and Wales) NUMBER REGISTERED CHARITY 1118194 NUMBER INDEPENDENT EXAMINER Bates Weston LLP Chartered Accountants The Mills Canal Street Derby DE1 2RJ BANKERS Unity Trust Bank Nine Brindley Place Birmingham B1 2HB

Page 1

Citizens Advice North East Derbyshire (Registered number: 05933725)

Report of the Trustees for the Year Ended 31 March 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and activities

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 the local authority districts of North East Derbyshire and Bolsover.

Public Benefit

We have referred to the guidance contained in the Charity Commissions' 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 which are summarised below will contribute to the aims and objectives they have set. Details of how the Charity has delivered public benefit can be found in the activities for achieving objectives and review of activities sections.

Activities for achieving objectives

Citizens Advice North East Derbyshire (CA NED) aims to provide free, confidential, impartial and independent advice and information for the benefit of the local community, to exercise a responsible influence on the development of social policies and services and to ensure individuals do not suffer through a lack of knowledge or an inability to express their needs effectively.

In addition to the continuing provision of high quality advisory services to the local community, the Charity will continue to seek divergent funding supported by its core funding.

CA NED is also involved in initiatives across North East Derbyshire, Bolsover and the County regarding Financial Inclusion and the Health and Wellbeing of the community as well as being Hate Crime Reporting Centre working in partnership with Safer Derbyshire and Stop Hate UK.

CA NED provides training and support with digital skills through its Digital Connect project. It offers free and friendly advice to residents who are experiencing digital exclusion. This support covers essential areas like internet safety, skill development, employability, productivity software, online transactions, and access to devices and data.

The principal activity of Citizens Advice North East Derbyshire remains the provision of free, confidential, independent, and impartial advice, information, and counsel to the public. This is usually provided through the main drop-in centre in Clay Cross and a variety of community buildings including GP Surgeries, libraries, and foodbanks throughout North East Derbyshire and Bolsover Districts. The backbone of our organisation is our free to call Adviceline complemented by email advice for those who prefer digital contact. In addition to generalist advice, the following specialist advisory services were provided:

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Citizens Advice North East Derbyshire (Registered number: 05933725)

Report of the Trustees for the Year Ended 31 March 2025

OBJECTIVES AND ACTIVITIES

Volunteers

Volunteers are at the heart of our organisation, providing invaluable assistance in both advising the public and administering the Charity. Their dedication and contributions to our Core Advice service at the Clay Cross drop-in centre, our Adviceline, and our Research and Campaigns work are deeply appreciated. All our volunteers receive in-depth training and support to increase their skills and confidence. This, combined with the other benefits of volunteering such as increased mental well-being and reduced social isolation, results in a remarkable Social Return on Investment of £3,199 per volunteer. At the end of 2024/25, we had 28 volunteers, contributing a total value of £89,572 to our services.

Achievements and performance

Review of activities

In 2024/2025, we made significant investments and expansions in our services, thanks to additional funding from various sources. This strategic diversification of our funding streams ensures we are not overly reliant on any single source, thereby enhancing our resilience and long-term sustainability.

Accessibility

We pride ourselves on our commitment to accessibility, ensuring our services reach those who need them most. Our Adviceline, primarily funded by Bolsover District Council, is a free local number utilising the national Citizens Advice platform, aims to resolve issues at the first point of contact. If further support is needed, we arrange phone or face-to-face appointments for in-depth casework.

A significant achievement in 2024 was securing five-year core funding from the Access to Justice Foundation. This funding enabled us to substantially boost the capacity of our Adviceline advisers during 2024/25, resulting in an impressive 90% of calls being answered in less than 2 minutes, significantly exceeding industry standards.

Recognising the diverse needs of our community, especially those with mental health challenges, neurodivergent individuals, younger people, and those who work during office hours, we also provide advice via email. In 2024, we revamped our main website to enhance accessibility and clarify contact methods. The Access to Justice funding has also been instrumental in modernising our online debt self-help tool, CABmoney, improving its user experience.

Beyond digital channels, we maintain a strong face-to-face presence, offering advice from 30 different community venues across the two districts we serve. We understand the vital importance of in-person support for many residents, ensuring our comprehensive advice is accessible through multiple channels. Alongside outreach provision, our main drop-in service in Clay Cross is open daily, and this is funded by our Core funding from North East Derbyshire District Council.

Foodbank Partnerships and Services

We've strengthened our commitment to addressing food insecurity by embedding advice workers directly within several food support initiatives. Funded by Derbyshire County Council, our advisers provided crucial support during main sessions at Eckington Food Pantry, Living Hope Foodbank at Holmewood, Blast in Shirebrook, and Langwith Food Pantry. This vital advice goes beyond immediate food needs, addressing underlying issues like income maximisation and debt management. Beyond direct provision, we also served as a referring agent to numerous foodbanks and pantries across the districts. A continued partnership with the Trussell Trust further solidified our impact, enabling a full-time advice service at the major Clay Cross foodbank facility.

Community Advice Services

Our community work is significantly bolstered by funding from Derbyshire County Council and North East Derbyshire District Council, supporting appointment sessions in GP surgeries and libraries. We also provide a vital drop-in advice service at Bolsover Library, partially funded by Old Bolsover Town Council. Notably, we hold a long-term Public Health Advisory Service contract, delivered in partnership with other Derbyshire Citizens Advice offices, and funded by Derbyshire County Council.

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Citizens Advice North East Derbyshire (Registered number: 05933725)

Report of the Trustees for the Year Ended 31 March 2025

OBJECTIVES AND ACTIVITIES

Energy and Cost of Living Advice

Our dedicated Energy and Cost of Living Advice service, initially launched in 2023-2024 with funding from North East Derbyshire District Council's UK Shared Prosperity Fund, has continued to be a vital resource throughout 2024/25. This funding has allowed us to offer specialist advice within community venues and host workshops and events to raise awareness and provide crucial support. Furthermore, our contract with National Citizens Advice has enabled us to deliver specialist energy advice via telephone and significantly boost our overall Cost of Living advice provision across both districts. This important work has been further strengthened by our partnership with Nottingham Energy Partnership, through which we advise clients on joining the National Grid Priority Services Register.

Digital Connect

Our Digital Connect project represents a significant step in addressing digital exclusion within our communities. The initiative initially launched in July 2024, thanks to dedicated funding from North East Derbyshire District Council, allowing us to provide comprehensive digital training and support to residents across North East Derbyshire. Building on this success, we were able to expand the project into Bolsover District with additional funding from Bolsover District Council in partnership with BCVS, and also with support from Rural Action Derbyshire. This expansion ensures that even more residents facing digital barriers can access our free and friendly advice, enhancing their online skills, safety, and access to essential services and information. For long-term sustainability, we are also actively training Digital Champion volunteers to help support and empower their local communities.

Support for Early Years

An award-winning project, funded by the Derbyshire Community Health Service, concluded during 2024. We've applied key learnings from this initiative, particularly the need for straightforward referral routes and co-location for young parents seeking income maximisation including Disability Living Allowance for their children. This has informed our approach to providing a similar service to Positive 4 Young People in Clay Cross.

Specialist Services and Projects

We continued to expand our work in GP surgeries, funded by Derbyshire County Council Public Health, primarily through face-to-face provision with some telephone support for surgeries lacking space. Our debt work, funded by the Money and Pension Service (MaPS), is part of the East Midlands Money Advice project. In 2024/25, we secured additional funding from North East Derbyshire District Council's UK Prosperity Fund to provide bespoke specialist debt casework, complementing our existing MaPS-funded casework. Funding from the Department of Health's Suicide Prevention Fund enabled us to provide money advice for in-patients at the Hartington Unit, in partnership with Citizens Advice Derbyshire Districts. We also received funding to work with the British Deaf Association to raise awareness and improve training on deaf awareness.

Continuous Support from Local Councils

Core funding from North East Derbyshire District Council and Bolsover District Council underpins all our work, providing the essential financial foundation for our services and crucially enabling us to leverage in funding for vital projects. This core support goes a long way to cover our premises, governance, and office costs. Small grants including those from parish councils are also vital to our success.

Quality and Standards

We continue to meet standards for the Citizens Advice Quality of Advice Audit and Leadership Self-Assessment under the national membership scheme. We have retained our Advice Quality Assessment mark and casework accreditation for Debt Advice and Welfare Rights Advice. The introduction of a Wellbeing programme improved our People Management Survey score to Excellent. Our Quality of Advice score, audited by National Citizens Advice, remained Excellent throughout the year.

Client Satisfaction

Nationally conducted client experience surveys by Citizens Advice show high satisfaction, with clients finding solutions and resolving issues, leading to strong recommendations for our services. We are among the top-performing local offices in the country based on Client Survey scores.

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Citizens Advice North East Derbyshire (Registered number: 05933725)

Report of the Trustees for the Year Ended 31 March 2025

OBJECTIVES AND ACTIVITIES

Flexible Working and Volunteer Support

Our staff work flexibly in a hybrid home/office/outreach pattern, except where face-to-face work is necessary. Advisers also work in the community at various outreach locations. Our main base is at Coney Green Business Centre, with some staff and volunteers based at our Drop-in Centre in Clay Cross (CABinstant). Volunteers work from the office with support and supervision from an Advice Session Supervisor.

AI Pilot

During 2024/25, we collaborated with other Citizens Advice offices on an Artificial Intelligence Pilot aimed at developing a case note summarisation tool. The insights gained from this pilot have driven further discovery work within the Citizens Advice network, with the goal of providing advisors with tools to streamline their administrative processes. This will free up valuable time, allowing them to focus more on clients and deliver unrestricted support.

Partnership Working

We understand that services are more effective when delivered collaboratively. That's why we work hard to establish and maintain strong partnerships with both statutory and non-statutory organisations and services across the districts. We actively participate in networking groups and events, such as those at Frasers Group -Shirebrook, which facilitate engagement with migrant workers. Our partner organisations include Citizens Advice Derbyshire Districts, Derbyshire Law Centre, Rhubarb Farm, Nottingham Energy Partnership, various foodbanks and pantries, Rural Action Derbyshire, Bolsover CVS, Derbyshire Voluntary Action, Derbyshire Libraries, GP surgeries, Chesterfield Royal Hospital, P4YP, British Deaf Association, Stop Hate UK, North East Derbyshire District Council, Bolsover District Council and Derbyshire County Council, among many others.

Activities and Impact

In the past year, we have:

Factors Affecting the Achievement of Objectives

We've observed a significant increase in the complexity of cases, with isolated issues becoming rare. Our approach is to offer a holistic service, as clients typically present with an average of 4.8 interconnected issues. We've successfully addressed this by diversifying our funding streams and building our team's capacity to meet the rising demand. This capacity includes a robust volunteer base, which has grown to a record high of 28 volunteers over the last year. We're proud of our responsive service, evidenced by impressive call handling statistics that show our commitment to accessibility. Crucially, despite the increasing demand and complexity, the quality of our advice remains consistently high, as demonstrated by our AQS recognition and strong Citizens Advice quality audit scores.

We are also seeing more clients who are struggling due to digital exclusion and the challenges of accessing online services. While the cost of living remains a significant concern, affecting an estimated 43% of our cases in 2024/25, this is slightly lower than the 46% reported last year, indicating that while still a major issue, the situation may be stabilising.

Ongoing changes in welfare reform, such as those affecting Winter Fuel Allowance eligibility, continue to impact our services. We're seeing an unprecedented number of individuals requiring foodbank referrals, and energy costs remain a critical concern, forcing many to choose between heating and eating. Anticipated welfare reform changes in the coming year are expected to further increase demand for our services.

Investment policy and performance

The Charity does not currently hold material investments.

Page 5

Citizens Advice North East Derbyshire (Registered number: 05933725)

Report of the Trustees for the Year Ended 31 March 2025

FINANCIAL REVIEW

Financial position

Total income increased in the year from £770,493 to £907,344. Expenditure increased in the year from £693,766 to £827,743, giving a net surplus of £79,601 compared to a net surplus of £76,727 in 2024.

Principle funding sources

The Trustee Board extend their gratitude to North East Derbyshire District Council and Bolsover District Council who continued to support the core operating capacity of the Charity. The Board are also extremely grateful to Derbyshire County Council for their continued support as our largest funder.

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

Reserves policy

Citizens Advice North East Derbyshire is required to ensure that free monies are available in each financial year to meet any reasonably foreseeable contingency. The Charity will aim to achieve a projection of income for at least 12 months ahead and will ensure that this continues to be derived from as wide a variety of sources as possible. The Charity will take all necessary steps to ensure that at no time within this period 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.

Total funds at 31 March 2025 were £381,842 (2024: £302,241) of which £6,317 (2024: £nil) are restricted funds and £375,525 (2024: £302,241) are unrestricted funds. Out of the unrestricted funds £38,526 (2024: £36,199) have been designated for specific purposes. Free reserves, excluding designated funds, are therefore £335,459 (2024: £262,146).

In reviewing the potential costs that could arise should a significant reduction in income be incurred the Trustee Board have concluded that 'free' reserves should be maintained at a level equating to at least three months operating costs, which at March 2025 is forecast to be approximately £206,935. Free reserves exclude any designated reserves.

Based on the above figures, the charity is achieving its minimum reserves policy target. The reserves policy is reviewed by Trustees annually.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution

Citizens Advice North East Derbyshire is an incorporated company Limited by Guarantee and a registered charity. It has been in existence since 1974. Citizens Advice North East Derbyshire is governed by its Memorandum and Articles of Association.

Recruitment and appointment of new trustees

We recruit new trustees based on the specific skills they can offer, identified through a Trustee skills audit. We also actively seek to ensure our Board is diverse in its skillset and that trustees represent our client base. To help us find younger trustees, we participate in the Board Apprenticeship scheme. The election of the Chair follows a separate process agreed upon by the Trustee Board.

Organisational structure and decision making

Citizens Advice North East Derbyshire is governed by its Trustee Board which is responsible for setting the strategic direction of the organisation and the policy of the Charity. The Board carry the ultimate responsibility for the conduct of the Charity and for ensuring that the Charity satisfies its legal and contractual obligations.

The Board 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. The Charity's Business Plan is reviewed annually; using client needs data and an analysis of equality, diversity and inclusion for client profiles.

Page 6

Citizens Advice North East Derbyshire (Registered number: 05933725)

Report of the Trustees for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Pay policy for senior staff

Citizens Advice North East Derbyshire follows guidance from the National Association with regards the pay policy for senior staff.

Related parties

Citizens Advice North East Derbyshire is a member of Citizens Advice, the operational name of the National Association of Citizens Advice Charity, which provides a framework for standards of advice and casework management as well as monitoring progress against these standards. Operating policies are independently determined by the Trustee Board of Citizens Advice North East Derbyshire in order to fulfil its charitable objects and comply with the national membership requirements, including the adoption of mandatory policies where applicable.

The Charity also co-operates and liaises with a number of other advisory services, local charities and local authority departments on behalf of clients. Where one of the Trustee Board holds the position of trustee/director of another charity they may be involved in discussions regarding that other charity, but not in the ultimate decision-making process. Where trustees are also elected members of the local authority any potential conflict of interest is declared at each meeting; this process is in place for all trustees to declare any potential conflicts of interest at each meeting.

Risk management

The Board recognises 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 Citizens Advice North East Derbyshire has a robust risk register that is a 'living' document and is presented to the Board quarterly in order to continually monitor and manage its risk.

Included in external risks is the loss of funding. Within our Funding Strategy, reviewed annually, the effects of loss of funding have been minimised where possible by the procedures that are being put in place, to ensure that funding is secured from a variety of sources and 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. These procedures will be periodically reviewed to ensure that they still meet the needs of the Charity.

During the year, board meetings and the AGM continued as planned.

Plans for future periods

Future developments

Funding continues to present ever growing challenges. The Board along with the Chief Executive keeps this under constant review and are looking for new avenues of funding particularly for extra Debt Advice, Energy Advice, Advice in foodbanks, digital inclusion, maintain face to face provision across the districts and to staff Adviceline. The preservation of our debt work is a priority for the charity.

Citizens Advice North East Derbyshire is committed to continually improving access to its services and extending them in the most efficient and cost-effective manner. A relocation in 2025 to consolidate all resources under one roof has resulted in savings for the organisation. We are also exploring ways to enhance our offerings for younger people through digital provision and targeted support for specific equality groups. To support these efforts, we will continuously review our services and client profiles.

Trustees' responsibilities statement

The Trustees (who are also directors of Citizens Advice North East Derbyshire for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Page 7

Citizens Advice North East Derbyshire (Registered number: 05933725)

Report of the Trustees for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to independent examiner

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

Independent Examiner

The Independent Examiner, Bates Weston, was appointed in November 2023 after a process of selection, for a period of three years.

Small company provisions

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

Approved by order of the board of trustees on 4 November 2025 and signed on its behalf by:

J T Funnell - Trustee

Page 8

Independent Examiner's Report to the Trustees of Citizens Advice North East Derbyshire

Independent examiner's report to the trustees of Citizens Advice North East Derbyshire ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts 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 your 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 your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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 Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 accounts 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)).

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.

Sean Douglass FCA

Bates Weston LLP Chartered Accountants The Mills Canal Street Derby DE1 2RJ

4 November 2025

Page 9

Citizens Advice North East Derbyshire

Statement of Financial Activities for the Year Ended 31 March 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
280
Charitable activities
4
Advice services
445,861
Investment income
3
14,390
Other income
6,556
Total
467,087
EXPENDITURE ON
Charitable activities
5
Advice services
375,148
NET INCOME/(EXPENDITURE)
91,939
Transfers between funds
15
(18,655)
Net movement in funds
73,284
RECONCILIATION OF FUNDS
Total funds brought forward
302,241
TOTAL FUNDS CARRIED FORWARD
375,525		 Restricted
funds
£
-
440,124
-
133
440,257
452,595
(12,338)
18,655
6,317
-
6,317		 2025
Total
funds
£
280
885,985
14,390
6,689
907,344
827,743
79,601
-
79,601
302,241
381,842		 2024
Total
funds
£
71
760,770
8,936
716
770,493
693,766
76,727
-
76,727
225,514
302,241

The notes form part of these financial statements

Page 10

Citizens Advice North East Derbyshire (Registered number: 05933725)

Balance Sheet 31 March 2025

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
10
1,540
CURRENT ASSETS
Debtors
11
24,947
Cash at bank
384,361
409,308
CREDITORS
Amounts falling due within one year
12
(35,323)
NET CURRENT ASSETS
373,985
TOTAL ASSETS LESS CURRENT
LIABILITIES
375,525
CREDITORS
Amounts falling due after more than one year 13
-
NET ASSETS
375,525
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
13,060
91,231
104,291
(90,899)
13,392
13,392
(7,075)
6,317		 2025
Total
funds
£
1,540
38,007
475,592
513,599
(126,222)
387,377
388,917
(7,075)
381,842
375,525
6,317
381,842		 2024
Total
funds
£
3,896
23,223
358,699
381,922
(83,577)
298,345
302,241
-
302,241
302,241
-
302,241

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 11

continued...

Citizens Advice North East Derbyshire (Registered number: 05933725)

Balance Sheet - continued 31 March 2025

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

The financial statements were approved by the Board of Trustees and authorised for issue on 4 November 2025 and were signed on its behalf by:

J T Funnell - Trustee

The notes form part of these financial statements

Page 12

Citizens Advice North East Derbyshire

Cash Flow Statement for the Year Ended 31 March 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period		 2025
£
102,503
102,503
14,390
14,390
116,893
358,699
475,592		 2024
£
57,801
57,801
8,936
8,936
66,737
291,962
358,699

The notes form part of these financial statements

Page 13

Citizens Advice North East Derbyshire

Notes to the Cash Flow Statement for the Year Ended 31 March 2025

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES OPERATING ACTIVITIES
2025 2024
£ £
Net income for the reporting period (as per the Statement of
Financial Activities) 79,601 76,727
Adjustments for:
Depreciation charges 2,356 2,379
Interest received (14,390) (8,936)
Increase in debtors (14,784) (20,030)
Increase in creditors 49,720 7,661
Net cash provided by operations 102,503 57,801

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash At 1.4.24
Cash flow
At 31.3.25
£
£
£
Cash at bank and in hand 358,699
116,893
475,592
358,699
116,893
475,592
Total 358,699
116,893
475,592

The notes form part of these financial statements

Page 14

Citizens Advice North East Derbyshire

Notes to the Financial Statements for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The Trustees are of the opinion that the charity can continue to meet its obligations as they fall due for the foreseeable future due to the current level of financial reserves and expectations of future income and expenditure. As a consequence, the Trustees consider it appropriate to continue to prepare the financial statements on a going concern basis.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

The following specific policies are applied to particular categories of income:

Where grant income is subject to potential clawback provision, the value of any such provisions included in the financial statement that are liabilities of uncertain timing or amount are based on the amounts that are repayable under the terms of underlying grant agreements.

Expenditure

Expenditure is recognised on an accruals basis as the 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 apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible fixed assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

The trustees continue to operate a policy of not capitalising individual items of equipment costing less than £1,500, where the application of this policy does not materially misstate the financial statements.

Page 15

continued...

Citizens Advice North East Derbyshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES - continued

Tangible fixed assets

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:

Computer equipment - 33% straight line

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.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Limited by guarantee

The charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. 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.

2.
DONATIONS AND LEGACIES
Donations
3.
INVESTMENT INCOME
Interest receivable		 2025
£
280
2025
£
14,390		 2024
£
71
2024
£
8,936

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Citizens Advice North East Derbyshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

4. INCOME FROM CHARITABLE ACTIVITIES

Activity
Grants for advice services
Advice services
A breakdown of the grants receivable by funder can be found in note 15.
5.
CHARITABLE ACTIVITIES COSTS
Direct
Costs
£
Advice services
736,189
6.
SUPPORT COSTS
Information
Management
technology
£
£
Advice services
7,743
39,756
Support costs, included in the above, are as follows:
Governance costs
Communication and IT
Premises
General office
7.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets		 2025
£
885,985
Support
costs (see
note 6)
£
91,554
Other
£
44,055
2025
Advice
services
£
7,743
39,756
35,798
8,257
91,554
2025
£
2,356		 2024
£
760,770
Totals
£
827,743
Totals
£
91,554
2024
Total
activities
£
15,304
24,793
37,411
7,778
85,286
2024
£
2,379

8. TRUSTEES' REMUNERATION AND BENEFITS

During the year ended 31 March 2025, no trustees received any remuneration or other benefits (2024: Nil).

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Citizens Advice North East Derbyshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

8. TRUSTEES' REMUNERATION AND BENEFITS - continued

Trustees' expenses

During the year ended 31 March 2025, no trustees had expenses reimbursed to them. (2024: £Nil).

9. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Advisory and administration		 2025
£
623,307
54,939
13,732
691,978

2025
26		 2024
£
518,346
44,961
11,318
574,625
2024
22

No employees received emoluments in excess of £60,000.

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 £175,069 (2024: £170,474).

10. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
COST Computer
equipment
£
At 1 April 2024 and 31 March 2025 7,138
DEPRECIATION
At 1 April 2024 3,242
Charge for year 2,356
At 31 March 2025 5,598
NET BOOK VALUE
At 31 March 2025 1,540
At 31 March 2024 3,896

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Citizens Advice North East Derbyshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025
£
Trade debtors
10,235
Prepayments and accrued income
27,772
38,007
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Trade creditors
3,665
Social security and other taxes
13,501
Other creditors
6,088
Accruals and deferred income
102,968
126,222
13.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025
£
Accruals and deferred income
7,075
14.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
2025
£
Within one year
6,693
Between one and five years
-
6,693		 2024
£
16,267
6,956
23,223
2024
£
2,275
11,531
2,584
67,187
83,577
2024
£
-
2024
£
17,050
6,693
23,743

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Citizens Advice North East Derbyshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

15. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Redundancy
New premises
GALA50
GP/PHAS
Restricted funds
Bolsover District Council
EMMA
Derbyshire Community Health Services
Trussell Trust
EAP
Foodbanks
Postcode Lottery
Suicide Prevention
Access to Justice
Bolsover
Digital Connect
Relocation Fund
UKSPF Debt
UKSPF Energy
TOTAL FUNDS		 At 1.4.24
£
266,042
31,199
5,000
-
-
302,241
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
302,241		 Net
movement
in funds
£
92,045
-
-
(2,433)
2,327
91,939
(248)
(2,527)
(754)
(807)
(292)
(1,348)
(390)
(949)
2,261
(3,437)
(2,517)
4,056
(400)
(4,986)
(12,338)
79,601		 Transfers
between
funds
£
(21,088)
-
-
2,433
-
(18,655)
248
2,527
754
807
292
1,348
390
949
-
3,437
2,517
-
400
4,986
18,655
-		 At
31.3.25
£
336,999
31,199
5,000
-
2,327
375,525
-
-
-
-
-
-
-
-
2,261
-
-
4,056
-
-
6,317
381,842

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Citizens Advice North East Derbyshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
GALA50
GP/PHAS
Restricted funds
Bolsover District Council
EMMA
Derbyshire Community Health Services
Trussell Trust
EAP
Foodbanks
Postcode Lottery
Suicide Prevention
Access to Justice
Bolsover
Digital Connect
Relocation Fund
UKSPF Debt
UKSPF Energy
TOTAL FUNDS		 Incoming
resources
£
130,586
4,653
331,848
467,087
7,500
82,317
6,336
36,627
19,110
24,500
7,875
38,088
77,824
42,230
27,975
7,400
28,962
33,513
440,257
907,344		 Resources
Movement
expended
in funds
£
£
(38,541)
92,045
(7,086)
(2,433)
(329,521)
2,327
(375,148)
91,939
(7,748)
(248)
(84,844)
(2,527)
(7,090)
(754)
(37,434)
(807)
(19,402)
(292)
(25,848)
(1,348)
(8,265)
(390)
(39,037)
(949)
(75,563)
2,261
(45,667)
(3,437)
(30,492)
(2,517)
(3,344)
4,056
(29,362)
(400)
(38,499)
(4,986)
(452,595)
(12,338)
(827,743)
79,601

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Citizens Advice North East Derbyshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Redundancy
New premises
Restricted funds
Bolsover District Council
Derbyshire Community Health Services
Trussell Trust
CitA Cost of Living
Community Fund
CRT Foundation
EAP
Foodbanks
GP/PHAS
EMMA
North East Derbyshire District Council
Energy
Postcode Lottery
Suicide Prevention
TOTAL FUNDS		 At 1.4.23
£
192,001
28,513
5,000
225,514
-
-
-
-
-
-
-
-
-
-
-
-
-
-
225,514		 Net
movement
in funds
£
64,204
-
-
64,204
(791)
17,238
(1,837)
(699)
(1,760)
(779)
(1,383)
1,268
17,685
(5,521)
(10,086)
(7)
(805)
12,523
76,727		 Transfers
between
funds
£
9,837
2,686
-
12,523
791
(17,238)
1,837
699
1,760
779
1,383
(1,268)
(17,685)
5,521
10,086
7
805
(12,523)
-		 At
31.3.24
£
266,042
31,199
5,000
302,241
-
-
-
-
-
-
-
-
-
-
-
-
-
-
302,241

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Citizens Advice North East Derbyshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Bolsover District Council
Derbyshire Community Health Services
Trussell Trust
CitA Cost of Living
Community Fund
CRT Foundation
EAP
Foodbanks
GP/PHAS
EMMA
North East Derbyshire District Council
Energy
Postcode Lottery
Suicide Prevention
TOTAL FUNDS		 Incoming
resources
£
110,058
42,230
36,127
39,656
15,000
14,226
5,000
8,400
22,300
334,087
82,910
33,483
15,749
11,267
660,435
770,493		 Resources
Movement
expended
in funds
£
£
(45,854)
64,204
(43,021)
(791)
(18,889)
17,238
(41,493)
(1,837)
(15,699)
(699)
(15,986)
(1,760)
(5,779)
(779)
(9,783)
(1,383)
(21,032)
1,268
(316,402)
17,685
(88,431)
(5,521)
(43,569)
(10,086)
(15,756)
(7)
(12,072)
(805)
(647,912)
12,523
(693,766)
76,727

Unrestricted Funds

General funds (Core) consists of grants received from North East Derbyshire District Council and other parish/town councils as well as miscellaneous donations and bank interest receivable.

Derbyshire County Council (Public Health Advisory Service project) - to provide advice in GP practices as part of health prevention measures.

Designated funds

Redundancy - funds set aside to cover redundancy costs in the event of a cessation of some of the restricted funding.

Office Provision- funds set aside for unexpected costs associated with running the offices.

Restricted funds

The main restricted funds and their purposes are as follows:

Bolsover District Council - to provide telephone advice provision and specialist case work service to the residents in the district of Bolsover.

East Midlands Money Advise (EMMA) - commissioned through the Money Advice and Pension Service to provide free debt advice.

Derbyshire Community Health Services - to provide advice for those referred by the funder, specifically for those in the 0-19 age group, those with long COVID, and the funder's own staff.

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Citizens Advice North East Derbyshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

15. MOVEMENT IN FUNDS - continued

Trussell Trust - to provide income maximisation and welfare benefits advice, along with specialist debt advice, to Clay Cross foodbank users.

Suicide Prevention Fund (Department of Health) - in partnership with Citizens Advice Derbyshire Districts, offering support and guidance to patients in the mental health unit at Chesterfield Royal Hospital.

North East Derbyshire District Council, UK Share Prosperity Fund (Energy Project) - to provide specialist energy and cost of living advice to residents in the district of North East Derbyshire.

North East Derbyshire District Council, UK Share Prosperity Fund (Debt Project) - to provide specialist debt advice to residents in the district of North East Derbyshire.

People's Postcode Lottery, Postcode Places Trust - funding to enhance our Adviceline and implement email advice to provide an effective multi-channel service.

National Association of Citizens Advice, Energy Advice Programme (EAP) - to provide specialist energy advice.

The Access to Justice Foundation, Improving Lives Through Advice -Core Funding to support the running costs of the organisation to enable more marginalised people to get access to free advice.

Digital Connect North East Derbyshire, North East Derbyshire District Council -Funding from North East Derbyshire District Council to provide a Digital Inclusion Project providing free digital skills training and access to devices for residents in the district of North East Derbyshire.

Digital Connect North East Derbyshire, Bolsover District Council-in partnership with (BCVS) who were commissioned by Bolsover District Council to provide a Digital Inclusion Project providing free digital skills training and access to devices for residents in the district of Bolsover.

Foodbanks, Derbyshire County Council -Funding to provide advice provision within foodbanks based in the districts of Bolsover and North East Derbyshire.

Gala50 -income and Expenditure generated from a fundraising event to celebrate 50 years of Citizens Advice North East Derbyshire.

Relocation Fund -grant income and expenditure for office relocation costs planned for 2025.

Transfers between funds

Transfers are made between designated funds to general funds where considered appropriate by the trustees.

Restricted funds in deficit are covered by transfers from unrestricted funds to make up any shortfall in funding. Where any restricted funds are in surplus, any such surplus is either carried forward or transferred to unrestricted funds in accordance with the underlying grant agreement or any instructions from the grant funder.

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Citizens Advice North East Derbyshire

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

Page 25