2023-03-31-accounts

Chapeltown Cltizens Advlce Bureau Trustees Annual Report and Unaudlted FSnanci31 Statement5 For the year ended 31st March 2023 Company Registratlon Number: 05674349 (England and Wales) Charlty Registration Number: 1118513 {England and Wales)

Contents Reference and administrative detail of the charity. its trustees and advisors Trustees, Report Tru5tees' responsibilities in relation to the financial statements Independent Examinerfs report 9-10 Statement of Financial Activltie5 li Balance Sheet 12 Statement of Cash Flows 13 Notes to the financial statements 14-28

Reference and administrative detail of the charltvi its trustees and advisors for the year ended 31, March, 2023 Trustees . Paul Auber, Chair Neville Atkins Iresigned 12th June 20231 Julian Creasey Jane Dowson Sharon Hamilton Cllr Ghulam Hussai Ismaila Jatta Pat Kershaw Linda Lawrence-wilkes Cllr Kamilla Maqsood Company Reglstered Number: 05674349 Charlty Registered Number: 1118513 Reglstered Office . Willow House New Roscoe Buildings Cross Francis Street Leeds LS7 4BZ Company Secretary: Nicolas Morgan Independent Examlner: Bohorun & Co Ltd Chartered Certified Accountants and Statutory Auditors 6 Howley Park Business Vlllage Pullan Wav Leed5 LS27 OBZ Bankers: Unity Trust Bank PLC Nine Brindleyplace Birmingham BI 2HB

Trustees, Report (including Directors, Report) For the year ended 31" March 2023 Trustees of the charlty The trustees present thelr report and the financial statements for the year ended 31" March 2023. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial.. Reporting Standard.. applicable in the UK and Republic of Ireland IFRS 1021, second, edition - October 2019 Icharities SORP I'FRS 102,11, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006 and UK Generally Accepted Accounting Practice. Oblectives and actlvltles The principle policy of the Charity is to provide assistance to the community in order to fLtrther Its objectives. The principle objective of the charity is for the promotion of any charitable purpose for the benefit of the communlty of Leeds and Bradford by the advancement of education, the protection of health and the relief of poverty and sickness and distress. A further objective is to exercise a responsible influence on the development of social policies and services. both locally and nationally. In settlng objectives and planning for activities, the Trustees have Elven due consideration to general guidance publlshed by the charlty commission relating to public benefit and in particular to its supplementary public benefit guidance. The policies that have been adopted to achieve the above objective is to follow the guidelines set down by the national Citizens Advice and includes the operation of local bureau and outreach services within the geographical area. The trustees achieve their aims by obtaining a local diversity of volunteers and training them, sustaining and asslsting charitable services by providing teams of managerial, administfative and specialist staff. raising income by negotiating funding agreements wlth various bodies and obtaining donations and income from other sources,. incvrring expenditure, acquiring assets, entering into leases and other transactions such that the se￿iCe can operate to high standard in an efficient manner, controlling financial operations on a year-by-year basis by the appropriate use of a Business Development Plan and an Annual Budget. The charity also operates Health & Safety and Equal Opportunities policies for the benefit of all coming into contact with the organi5ation. The prlnciple policy of the Charity is to provide assistance to the community in order to further its objectives. The principle objective of the charity Is for the promotion of any charitable purpose for the benefit of the community of Leeds and Bradford by the advancement of education, the protection of health and the relief of poverty and sickness and distress. A further objective is to exercise a responsible influence on the development of social policies and services, both locally and nationally.

How Our Actlvltles Deliver Publlc Beneflt Chapeltown CAB has IS paid staff of which 4 are part time. Over 30 volunteers provide their skills and experience to deliver advice to clients. They also provided interpreting, administrative and social policy skills. The Charity predominantly delivers Services to residents of Chapel Allerton, Harehi11s and Gipton and Burmantofts wards in Leeds and to a lesser extent to the other wards in the East and North East of the Citv. The charity provldes the following servlce5: Generalist information, Immigration and Universal Credit and Benefit advice, in person at the bureau premises or at one of our outreach venues or via the telephone. A Help to Claim service for people who are claiming universal credit for the first time. Casework services for people wlth complex immigration problems and a similar seNice for welfare benefits and people with benefit appeals. Specific targeted services for.. People on the Liver transplant pathway. People in the Renal unit People with learning difficulties and their famllies A welfare benefit appeals project Achievements and performance We have met targets for all of our contracts and service level agreements. We have reviewed servlce delivery methods and created new volunteer roles to help wlth this. Overall we dealt with 16,994 Issues and helped 4,280 Clients and their families. Future prospects Senior managers and trustees undertake an annual review of business risks for Chapeltown Citizens Advice, taking care to record all signiflcant risks in a risk register. This is monitored throughout the year to ensure there has not been any major change to the individual risks. Conslderation is given to the steps the organisation needs to take to mitigate the risk by setting down actions that can be taken to reduce the likelihood andlor the impact of a risk taking place. The principle risk identified by this process is the ongoing uncertalnty of future funding for Chapeltown Citizen5 Advice. Trustees continue to look for new funding streams and opportunities to collaborate with others to develop new projects. Chapeltown Citizens Advice carries sufficient reseNes to meet the obligations of the organisation should no future funding be secured, and takes steps to actively manage creditors to ensure there is a healthy cash flow in the bank. The Trustees are satisfied that system5 and procedures are in place to mitigate our exp05ure to the major risk Our contract withln the Leeds Advice Consortium has at least one more year to run. We anticipate the value of the contract to be reduced given the reduction in local authority funding. We will be looking to diversify our funding base in the next three years.

Flnancial Revlew The income for the year amounted to £614,076 12022 £859,9091 with the expenditure amounting to £ 572,39012022 £799,266) resulting in a net income of £41,68612022 £60,643 net income). The trustees have reviewed the risks to which the company is exposed and identified four prlncipal requirements for the maintenance of the reserve as follows: to cover for the costs of providing cover for a key employee in the event of their being long term sick leave to cover for any liabilities to finance a short term cash deficit in the event of a switch from previous funding sources to an alternative source of funds to finance an orderly wind down of the company should funding be withdrawn to cover the rlsk of an unforeseen emergency or other unexpected need for funds. Having evaluated the costs of the identified risks, the trustees consider that a minimum reseNe of £150,000 shovld be maintained. The trustees have 31so considered whether any reserve is required to cover the following risks, and have concluded that the risks are small and no such reserve is required planned commitments or designations that cannot be met by fijture income alone The unrestricted funds at 31st March 2023 stood at £399,368 12022 £398,150) The trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. Executlve Pay The trustees of the Chapeltown Citizens Advice Bureau set the remuneration of the Chlef Executive Officer, and also approve the salaries of all other staff. Salaries are reviewed on an annual basis and are linked to the staffs skills, experience and competencies, but are necessarily limited by the Charit￿$ ability to pay. Structurei governance and management The Charity is a company limited by guarantee and operates within its memorandum and articles of association. The trustees review the composition of the trustee body on an annual basis to ensure that there are adequate number of trustees with relevant skills, and to allow for succession planning. When necessary, recruits to the trustee body are typically sought by nomination from members, which comprise local authorities, local community organi5ations and locally based individuals. Potential recruits are asked to confirm that they have not been disqualified from acting as a trustee, nd are asked to consider and disclose any existing or potential conflicts of interest. The trustees are required to confirm those declarations on an annual bas15.

The trustees, who are also the directors for the purpose of company law, and who served during the year were: Paul Auber, Chair Neville Atkins Julian Creasey Jane Dowson Sharon Hamilton Ish Jatta Pat Kershaw Linda Lawrence-wilkes Cllr Kamilla Maqsood On appointment, new trustees are provided with a comprehensive induction to explain their role and responsibilities and the operations of the charity. None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. The charity has taken advantage of the small companies, exemption in preparing the above report. Independent Examlner The independent examiner, Bohorun & Co Ltd, is deemed to be re-appointed under section 487121 of the Companies Act 2006.

Statement of Trustees, Responslbllities For the year ended 31$1 March 2023 The trustees, who are a150 the directors of the Chapeltown Citizens Advice Bureau for the purpose of company law, are responsible for preparing the Trustees and the financial statements IFS) in accordance with the applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice). Company Law requlre5 the trustees to prepare FS for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these FS the Trustees are required to.. Select suitable accounting policies and then apply them conslstently: Observe the methods and principles in the Charities SORP Make judgements and estimates that are reasonable and prudent,. State whether applicable UK Accounting Standards have been followed, subject to any material departure5 disclosed and explained in the accounts,. and Prepare the FS on the going concern basis unle55 It is inappropriate to presume thatthe charitv will continue in operation. The Trustees a￿ responsible for keeping adequate accounting records that dlsclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accoLtnts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and declaration of fraud and other Irregularitie5. The trustees are responsible for keeping proper accounting records that disclose wlth 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. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report has been prepared in accordance with the provisions applicable to companies subject to the small companies, regime of the Companies Act 2006. The trustees, annual report has been approved by the Board of Trustees and signed on their behalf by Paul Auber Chair of Board of Trustees

Independent Examinerfs Report to the Members of Chapeltown Citizens Advice Bureau INDEPENDENT EXAMINER I report to the charity trustees on my examination of the financial statements of Chapeltown Citizens Advice Bureau I'the charitV'I for the year ended 31" March 2023, which are set out on pages 9 to 25. Responslbllltles and basls of report As the charity trustees of the company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts, in accordance wlth the requirements of the Companies Act 20061'the 2006 Act'l. 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 respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 20111'the 2011 Att'l. In carrying out my examination, I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examlnerf5 ststement Since the company'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 l am qualified to undertake the examination because l am a member of the Association of Chartered Certified Accountants, 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 that in any material respect.. 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.. l. accounting record5 were not kept in respect of the Company as required by sectlon 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 vlew 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 IFRS 10211. 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

Prakash Bohorun (Dec 16, 2023 00:35 GMT+4)

Dec 16, 2023

Independent Examlner's Report to the Members of Chapeltown Citizens Advice Bureèu CHAPELTOWN CITIZENS ADVICE BUREAU STATEMENT OF FINANCIAL AcfiviTIES YEAR ENDED 31 MARCH 2023 (INCLUDING INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES} Unrestrlcted Funds Restricted Funds Totsl 2023 Total 2022 Note Income and endowments from: Donations & legacies Charitable activities 412,024 202,052 614,076 859,909 Investment income Other income TOTAL INCOME EXPENDITURE ON Charitable activities Advice and Information 412,024 202,052 614,076 859,909 419,806 419,806 152,584 152,584 572,390 572,390 799,266 799,266 TOTAL EXPENDITURE NET INCOME/ {EXPENDITUREI Transfers Between Funds Actuarial gain/llossI on defined benefit pension scheme 17,7821 9,000 49,468 19,C%JOI 41,686 60,643 NET MOVEMENT IN FUNDS Reconciliation of Funds Funds brought forward at l April 2022 Funds carried forward 31 March 2023 A comparative Statement of Financial Activate5 is found in Note 2 1.218 40,d68 41,686 60,643 398,150 19,170 417,320 356,677 59,638 459,006 417,320 399,368 All of the Charlty's activities derive from continuing operations during the above two periods. li

CHAPELTOWN CITIZENS ADVICE BUREAU BALANCE SHEET AS AT 31 MARCH 2023 2023 2022 note FIXED ASSETS Tangible Assets 12 CURRENT ASSETS Debtors Cash at bank and in hand 13 59,775 51,547 413,375 407,608 473,150 459,155 CREDITORS: Amounts falling due within one year 14 114,1441 141,8351 CURRENT ASSETS 459,006 417,320 TOTAL ASSETS LESS CURRENT LIABILITIES 459,006 417,320 TOTAL NET ASSETS 459,006 417,320 FUNDS Restricted income funds Designated fur)ds Unrestrirted funds Penslon ReseNe 59,638 19,170 68,838 68,838 330,530 329,312 TOTAL FUNDS 17 459,006 417,320 For the year ending 31" March 2023 the charity was entitled to exemptlon from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities.. The members have not required the company to obtain an audit of its financial statements for the year In question in accordance with section 476,. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparatlon of financial statements. These financial statements have beer) prepared in accordance with the provisions applicable to companies subject to the small companies, regime. The notes on pages 14-28 form part of these financial statements. These financial statements were approved by the board of trustees and authorised for issue on ILII d are signed on behalf of the board by.. aul Auber Chair of the Board of Trustees 12

CHAPELTOWN CITIZENS ADVICE BUREAU STATEMENT OF CASH FLOWS YEAR ENDED 31 MARCH 2023 2023 2022 note Cash flows from operating activitles Net income/lExpenditurel for the period Adjusted for: 41,686 60,643 Depreciation charge Investment income 12 Defined benefit pension scheme cost less contribution Defined benefit pension scheme finance cost Decrease/lincreasel in debtors 13 18,2281 119,6721 127,6911 14,003 5,767 54.974 IDecreasel/increase in creditors Net cash flows from operatlng artivities Cash flows from investlng activities 14 Interest receivable and similar income Purchase of tangible fixed assets Net cash flows from investing activities 12 Net intrease/ldecreasel In cash and cash equivalents Cash and cash equivalent5 at l April 2022 5,767 54,974 407,608 352,634 Cash and cash equivalents at 31 March 2023 19 413,375 407,608 All of the cash flows are derived from continuing operations durlng the above two periods. 13

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 1. Accounting Pollcle5 Summary of slgnlfltant accountlng policies and key accountlng estlmate5 The charity is a company limited by guarantee. The members of the company are the Trustees named on page 2. In the event of the charity being wound up, the liability of the guarantee is limited to £1 per member of the charitv. Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise Stated. Basss of preparatlon The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial.. Reporting Standard: applicable in the UK and Republic of Ireland IFRS 1021, second, edition October 2019 Icharities SORP I'FRS 102,11, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006 and UK Generally Accepted Accounting Practice. Chapeltown Citizens Advice meets the definition of a publlc benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Goingconcern There are no material uncertainties about the charity's ability to continue a5 a going toncern. Income and endowments All incoming resources are included in the Statement of Financial Activitie5 when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applie(I to particular categories of income.. Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. 14

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Donation5 Ènd legacles Donated services and facilities are included at the value to the charity where this can be quantified. The value of service5 provided by volunteers has not been included in these accounts. Grants receivable Income resources from grants, where related to performance and specific deliverables, are accounted for a5 the charity earns the right to consideration by its performance. All grant income received is considered to be incoming resources from charitable activities. Investment Income Investment income 15 included when receivable. Expendlture Expenditure is recognised on an accrual basis when a liability Is incurred. Expenditure includes any VAT which cannot be fully recovered, and is included as an administrative expense. Charitable artlvities Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs These include the costs attrlbutable to the Charity's compliance with constitutional and statutory requirements, including audit and costs linked to the strategic management of the charity. Taxatlon The Charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore It meets the definition of a charitable company for UK corporation tax purp05e5. Accordingly, the Charity 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. Tangible fixed assets Fixed assets (excluding investments) are stated at cost less accumulated depreciation. Individual fixed assets costing £1,0￿ or more are capitalised at cost. 15

Depreciation and amortisatlon Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of the asset as follows.. Asset clas5 Office equipment Leasehold improvements Depreclatlon method and rate IO% to 33% Over the remaining Ilfe of the lease Trade debtors Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised irbitially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to collect all omounts due according to the original terms of the receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readlly convertible to a known amount of cash and are subject to an insigniflcant risk of change in value. Trade credltors Trade creditors are obligations to pay for goods or services that have been acquired irb the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the treditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Borrowings Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. IrTrterest bearing borrowings are Subsequently carrled at amortised cost, with the difference between the proceeds, rbet of transaction costs, and the amount due on redemption beinB recognised as a charge to Interest expense is recognlsed on the basis of the effective Interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the Charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Fund accountlng Unrestricted income funds are general funds that are available for use at the trustee's dlscretion in furtherance of the objectives of the Charity. Designated funds are unrestricted funds earmarked by the Management Committee for particular purposes. 16

CHAPELTOWN CITIZENS ADVICE BUREAU NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Restrlcted funds are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal. Hire purchase and finance leases Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases are charged in the Statement Financial Activities on a straight line basis over the lease term. Penslons and other p05t retlrement obllgations Chapeltown Citizens Advice has an auto-enrolment pension scheme with Aviva Pensions. New employees are assessed against the qualifying criteria and if eligible are automatically enrolled after three months of employment. Those not meeting the criteria are given the opportunity to 'opt in, to the scheme at any time after their first three months of employment. Financlal instruments Classlflcation Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Charity after deducting all of its liabilities. Recognltion and measurement All financial assets and liabilities are initially measured at transaction price lincluding transaction costs), except for those financial assets classified as at falr value through profit or loss, which are initially measured at fair value Iwhich is normally the transaction price excluding transaction tostsl, unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the Charity intends either to settle on a net basis. or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when al the contractual rights to the cash flows from the financial asset expire or are settled, bl the Charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or cl the Charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires. 17

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 1 2. Comparative Statement of Flnancial Actlvities Year Ended 31 March 2023 ' (Including Income And Expenditure Account And Statement Of Total Recognlsed Gains And L05sesl Unrestricted Funds Restrlcted Funds, Total 2023 Total 2022 Income and endowments from: Donations & legacies Charitable activities 385,354 474,555 859,909 847,027 ., Investments Other ITOTAL INCOMING RESOURCES 385,354 474,555 859,909 847,027 RESOURCES EXPENDED ' Charitable actlvitie5 Advice and Information 339,729 459,537, 799,266,, 772,013, ,TOTAL RESOURCES EXPENDED 339,729 459,537 799,266 772,013 NET INCOME/ IEXPENDITUREI Transfers between funds Actuarial gainlllossl on defined benefit . pension scheme 45,625 15301 15,018 530, 60,643 75,014 NET MOVEMENT IN FUNDS 45,095 60,643, 75,014 Reconcillatlon of Funds Funds brought forward at l April 2022 . Funds carried forward 31 March 2023 353,055 3,622 356,677 281,663 398,150, 19,170, 417.320 356.677 18

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 3.Income from Donatlons and Legacies Unrestrlcted Funds Restricted Funds Total 2022 Total 2023 Donations Total 4. Income from Charitable Actlvlty Advice & Information Services.. Unrestricted Funds Restricted Funds Total 2023 Totsl 2022 Funder Citizens Advice: Help to Claim Citizens Advice.. MAPS increased capacity Citlzens Advice Leeds Citizens Advice National Leeds City Council.. Core Service Leeds City Council: Immigration Service Leeds City Council.. Transforming Day Services Leeds City Council'.CEV Leeds City Councll: Household Support Fund Leeds Hospitals.. Transplant Pathway Leeds Universitv Metcalfe Smith Trust Glasspool charity Trust C Johnson Charity LEAGUE OF THE HELPING HAND Miscellaneous 324,356 32,903 17,168 17,168 15,000 280,000 15.000 280,000 280,000 60,017 60,017 60,261 57,035 57,035 42,150 57,035 35,000 42,150 70,000 70,000 25,500 45,000 319 25,500 45,000 319 25,500 44,056 550 1.000 1,000 50 198 250 250 637 637 Total 412,024 202,052 614,076 859,909 19

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 5. Investment Income Unrestricted Funds Restrlcted Funds Totsl 2023 Total 2022 Interest receivable on bank deposits Total 6. Other Income Unrestrlcted Funds Restrlcted Funds Totsl 2023 Total 2022 Other Income Total 7. Resources Expended Unrestrlcted Funds Restricted Funds Total 2023 Total 2022 Advice & Information servlces: Direct costs Support Costs Governance Costs 254,424 163,921 1,461 121,433 30,860 291 375,857 194,781 1,752 584,272 213,399 1,595 Total Resources Expended 419,806 152,584 572,390 799,266 7b. Support Costs Staff Costs Other Costs Total 2023 Totsl 2022 Allocated Support Costs 118,798 10,234 129,032 142,606 20

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 8. Net incomlngloutgoing resources Net incoming resources for the year include: 2023 2022 Staff Pension contributions Depreciation Independent Examiner fees 19,182 26,783 1,560 1,560 9. Trustees remuneration and expenses No Trustees, nor any persons connected with them-. were reimbursed for expense5 throughout the year. received any benefits in klnd. received any remuneration from the charity during the year. 21

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THEYEAR ENDED 31 MARCH 2023 10. Staff Costs Staff costs during the year were: 2023 2022 Wages and salaries Social security costs Pension cost5 401,647 616,536 35317 51,913 19,182 26,783 456,146 695,232 The average number of full time equivalent employees during the year was 2023 2022 No. No. Senior management Operational management Advice and advocacy Admin & support 18.7 Total 13.3 24.3 No employee received emoluments of more that £60,000 during the year. 12022- nil) 11. Taxatlon No tax was charged In the year12022 £nill 22

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 112. Tangible Fixed Assets Computer Equipmenti Other Tangible A55ets' Total , Cost At l April 2022 Additions iAt 31 March 2023 5,505 1,011 6,516. 5,505 I,oii 6,516 Depreciation At l April 2022 charge for the year At 31 March 2023 ', Net Book Value ', At l April 2022 5,505 I,oii: 6,5161 I,oii 6,516. At 31 March 2023 j 13. Debtors 20Z3 | 2022 Trade Debtors 59,7751 51,547 Work in Progress ',Accrued Income Prepayments Other Debtors 59,775 51,547 2023 14. Creditors Trade Creditors Taxation & social security Accruals Other Creditor5 Total 6,219 10,8351 6,090 1 4,7401 1,835 26,260 14,144 41,835, 23

CHAPELTOWN CITIZEN5 ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 15. Commitments Under Operating Leases Total future minimum lease payments under non-tancellable operating leases are as follows: 2023 2022 Land & buildings Within I vear 1-5years more than 5 years ToLIl 16. Charlty status The Charity is a Charity limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the a5set5 of the Charity in the event of liquidation. 24

CHAPELTOWN CITIZENS ADVICE BUREAU NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 17. Funds Iprlor year comparative) Balance l April 2021 Incoming Outgoing Pension Balance 31 March Resources Gainl(Loss) Transfers 20Z2 Resources Unrestricted funds: General Fund5 Designated Fund5 284,217 68,838 385,354 1339.7291 15301 329,312 68,838 Total unrestrlcted funds 353,055 385,354 1339,7291 15301 398,150 Restricted Fund5: Citizens Advice: Help to Claim Citizens Advice.. MAPS Increased capacity Leeds City Council: Immigration Service Leeds City Councll.. Transforming Day Services 324,356 1324.3571 32,903 133,4321 529 60,261 152,5011 7,760 3,622 57,035 149,2471 11,410 Tot?1 restrlcted funds 3,622 474,555 1459,5371 530 19,170 Total funds 356,677 859,909 1799,2661 417,320 25

1. Funds Balance l April 2022 Incomlng OutgolnE Penslon Balance 31 March 2023 Resources Resources GainllL05s1 Transfers Unrestricted funds: General Funds Designated Funds 329,312 68,838 412,024 1419,8061 9,000 330,530 68,838 Total unrestrlcted fund5 398,150 412,024 1419,8061 9,000 399,368 Restritted Funds: Leeds City Council.. Immigration Service Leeds City Council.. Transforming Day Services Leeds City Council: Household Support Fund Citizens Advice Natlonal Total restrlcted funds 7,760 60,017 153,2161 14,561 11,410 57,035 138,3681 30,077 70,000 15,000 202,052 161,0001 19,0001 15,000 59,638 19,170 1152,5841 19,0001 Total funds 417,320 614,076 1572.3901 459,006
2. Funds Icontlnuedl The specific purposes for which the funds are to be applied are as follows.. DESIGNATED FUNDS: The designated funds balance comprises the following designations taken from the general funds of the charity Equipment Reserve £5068
3. Building Reserve £18308
4. Development fund £12500 Contractual fund £32962 RESTRICTED FUNDS.. Help to Clalm Funding to help Universal Credit claimants make a claim. MAPS Increased capaclty A debt advice service for clients in Leeds with debt issues Leeds Clty Councll: Immlgration Service An advice service for clients in Leeds with immigration issues. Leeds City Councll: Transformlng Day Services An advice service for clients in Leeds with learnlng disabilities. 26

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 18. Analysis of Net Assets Between Funds Tangible flxed, assets Net current assets Total funds | 2023 Unrestricted Designated Restricted Total 330,530 68,838 330,530 68,838 59,638 459,006 59,638,, 459,006, Tanglble fixed assets Net current assets. 329,312 68,838 19,170 417,320: Totsl funds 2023. Unrestricted Designated Restricted ITotal 329,312, 19,170 417,320 19. Analysls of Cash and Cash Equivalents at 31 March I 2023 At l Aprll 2022 cashflow Cash at bank and in hand 407,608 5,767,, 413,375 Total 407,608 5,767 413,375, at 31 March 2022 At l Aprll 2021 325,634 cashflow ..Cash at bank and in hand 'Notice Deposits (Less than 3 month51 54,974 407,608. Total 325,634 54.974 407,608 20. Related Party Transartions There were no related party transactions durlng the year12022 £nill 27

Chapeltown CAB - Accounts y.e 31.03.2023

Final Audit Report 2023-12-15

Created: 2023-12-15 By: Lindsay Cooper ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAAhZKSl_HKi6Kg1txNepDvC2yq89JVsgmP

"Chapeltown CAB - Accounts y.e 31.03.2023" History

Document created by Lindsay Cooper ([e-mail])

2023-12-15 - 10:12:30 AM GMT- IP address: 81.5.150.248

Document emailed to Prakash Bohorun ([e-mail]) for signature

2023-12-15 - 10:13:59 AM GMT

Email viewed by Prakash Bohorun ([e-mail])

2023-12-15 - 8:35:18 PM GMT- IP address: 102.117.59.255

Document e-signed by Prakash Bohorun ([e-mail])

Signature Date: 2023-12-15 - 8:35:53 PM GMT - Time Source: server- IP address: 102.117.59.255

Agreement completed.

2023-12-15 - 8:35:53 PM GMT