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

17. 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
17. 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
- Building Reserve £18308
- 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 (lindsay@bohoruns.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAhZKSl_HKi6Kg1txNepDvC2yq89JVsgmP 

## "Chapeltown CAB - Accounts y.e 31.03.2023" History 

## Document created by Lindsay Cooper (lindsay@bohoruns.co.uk) 

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

Document emailed to Prakash Bohorun (kash@bohoruns.co.uk) for signature 

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

## Email viewed by Prakash Bohorun (kash@bohoruns.co.uk) 

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

## Document e-signed by Prakash Bohorun (kash@bohoruns.co.uk) 

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