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← Chapeltown Citizens Advice Bureau

2024-03-31-accounts

Chapeltown Citizens Advice Bureau

Trustees Annual Report and Unaudited Financial Statements For the year ended 31[st] March 2024

Company Registration Number: 05674349 (England and Wales) Charity Registration Number: 1118513 (England and Wales)

Contents

Reference and administrative detail of the charity, its trustees and advisors 2
3-7
8
9
Statement of Financial Activities 10
Balance Sheet 11
Statement of Cash Flows 12
Notes to the financial statements 13-25

1

Reference and administrative detail of the charity, its trustees and advisors for the year ended 31[st] March, 2024

Trustees :

Paul Auber, Chair (resigned 1 November 2024) Nuha Ceesay (appointed 12 January 2024) Julian Creasey (resigned 12 January 2024) Jane Dowson Sharon Hamilton Ismaila Jatta, Chair Pat Kershaw Linda Lawrence-Wilkes Ghulam Hussain (resigned 12 December 2023) Kamila Maqsood (resigned 12 December 2023)

Company Registered Number: 05674349

Charity Registered Number: 1118513

Registered Office :

Willow House New Roscoe Buildings Cross Francis Street Leeds LS7 4BZ

Company Secretary:

Nicolas Morgan

Independent Examiner:

Bohorun & Co Ltd Chartered Certified Accountants and Statutory Auditors 6 Howley Park Business Village Pullan Way Leeds LS27 0BZ

Bankers:

Unity Trust Bank PLC Nine Brindleyplace Birmingham B1 2HB

2

Chapeltown Citizens Advice Bureaux Trustees' Annual Report for the Year Ended 31st March 2024

Introduction

The Trustees present their report and the audited financial statements for the year ended 31st March 2024. This report incorporates the Directors' Report, as required by company law. Reference and administrative information on page 1 forms part of this report. The financial statements comply with statutory requirements, the Memorandum and Articles of Association, and the Statement of Recommended Practice (SORP) for charities preparing accounts under FRS 102.

Objectives and Activities

The charity aims to provide free, impartial, independent advice for all who need it. Trustees review the assesses achievements, outcomes, and benefits for target groups, adhering to Charity Commission guidance on public benefit.

Key Focus Areas:

Achievements and Performance

2023/24 Key Developments:

The development of a new service for family reunion in partnership with Leeds University Law school.

A partnership with Leeds Mind which is piloting a way of working between Mind, Citizens Advice Leeds and the Trussell trust.

3

External Context:

Service Delivery

The charity provides the following services:

Generalist information, Immigration and Universal Credit and Benefit advice, in person at the bureau premises or via the telephone.

Casework services for people with complex immigration problems and a similar service for welfare benefits and people with benefit appeals,

Specific targeted services for:

Achievements and performance

We have met targets for all of our contracts and service level agreements. We have reviewed service

delivery methods and created new volunteer roles to help with this,

Generalist Service - the LAS contract

range of issues, either by telephone (Adviceline), in person at our office.

Clients Served:

Projects - targeted casework services

Clients Served:

Volunteer Engagement

Volunteers: 34 volunteers including Trustees

4

Strategic Plans (2024-2027)

Key Themes:

  1. We will make it easier to get the advice that our communities need.

  2. We will develop and deliver quality and effective services.

  3. We will adopt a collaborative approach

  4. We will be a voice in the community

  5. We will develop our staff both volunteers and paid

The trustees have reviewed the risks to which the company is exposed and identified four principal requirements for the maintenance of the reserve as follows:

~ 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

Having evaluated the costs of the identified risks, the trustees consider that a minimum reserve of £150,000 should be maintained.

The trustees have also 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 future income alone

The unrestricted funds at 31st March 2024 stood at £287,212 (2023 £330,530)

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.

Financial Review

The income for the year amounted to £674,527 (2023 £614,076) with the expenditure amounting to £682,479 (2023 £572,390) resulting in a net loss of £ 7,652 (2023 £41,686 net income).

The trustees have reviewed the risks to which the company is exposed and identified four principal requirements for the maintenance of the reserve as follows:

5

Having evaluated the costs of the identified risks, the trustees consider that a minimum reserve of £150,000 should be maintained.

The trustees have also 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 future income alone

The unrestricted funds at 31st March 2024 stood at £ £356,050 (2023 £399,368)

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.

Executive Pay

The trustees of the Chapeltown Citizens Advice Bureau set the remuneration of the Chief Executive Officer, and also approve the salaries of all other staff. Salaries are reviewed on an annual basis and are linked to the staff's skills, experience and competencies, but are necessarily limited by the Charity's ability to pay.

Conclusion

Despite significant challenges, CCA continued to provide and develop services for its beneficiaries. The organisation is well-positioned to enhance community services in the coming years, guided by a robust business plan and strong local partnerships.

Future prospects

Senior managers and trustees undertake an annual review of business risks for Chapeltown Citizens Advice, taking care to record all significant risks in a risk register. This is monitored throughout the year to ensure there has not been any major change to the individual risks. Consideration 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 and/or the impact of a risk taking place. The principle risk identified by this process is the ongoing uncertainty of future funding for Chapeltown Citizens Advice. Trustees continue to look for new funding streams and opportunities to collaborate with others to develop new projects. Chapeltown Citizens Advice carries sufficient reserves 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 systems and procedures are in place to mitigate our exposure to the major risk

Our contract within 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.

6

Structure, 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 an 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 organisations and locally based individuals.

Potential recruits are asked to confirm that they have not been disqualified from acting as a trustee, and are asked to consider and disclose any existing or potential conflicts of interest. The trustees are required to confirm those declarations on an annual basis.

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

Paul Auber, Chair (resigned 1 November 2024) Nuha Ceesay (appointed 12 January 2024) Julian Creasey (resigned 12 January 2024) Jane Dowson Sharon Hamilton Ish Jatta, Chair (November 2024) Pat Kershaw Linda Lawrence-Wilkes Ghulam Hussain (resigned 12 December 2023) Kamila Maqsood (resigned 12 December 2023)

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.

Independent Examiner

The independent examiner, Bohorun & Co Ltd, is deemed to be re-appointed under section 487(2) of the Companies Act 2006.

7

For the year ended 31[st] March 2024

The trustees, who are also the directors of the Chapeltown Citizens Advice Bureau for the purpose of company law, are responsible for preparing the Trustees and the financial statements (FS) in accordance with the applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires 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:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts 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 irregularities.

The trustees are responsible for keeping proper accounting records that 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.

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

Ismaila Jatta, Chair of Trustees

8

to the Members of Chapeltown Citizens Advice Bureau

I report to the trustees on my examination of the financial statements of Chapeltown Citizens Advice Bureau ('the charity') for the year ended 31[st] March 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I 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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

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

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than which is not a matter considered as

part of an independent examination.

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.

D P Bohorun FCCA FCMI Independent Examiner

6 Howley Park Business Village Pullan Way Leeds England LS27 0BZ

9

CHAPELTOWN CITIZENS ADVICE BUREAU STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2024 (INCLUDING INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)

Note
Income and endowments from:
Donations & legacies
3
Charitable activities
4
Investment income
5
Other income
6
TOTAL INCOME
EXPENDITURE ON
Charitable activities
Advice and Information
7
TOTAL EXPENDITURE
NET INCOME/
(EXPENDITURE)
Transfers Between Funds
Actuarial gain/(loss) on
defined benefit pension
scheme
NET MOVEMENT IN FUNDS
Reconciliation of Funds
Funds brought forward at 1
April 2023
Funds carried forward 31 March
2024		 Unrestricted
Funds
£
390,992
-
-
390,992
455,617
455,617
(64,625)
21,307
-
(43,318)
399,368
356,050		 Restricted
Funds
£
283,535
-
-
283,535
226,562
226,562
56,973
(21,307)
-
35,666
59,638
95,304		 Total
2024
£
674,527
-
-
674,527
682,179
682,179
(7,652)
-
-
(7,652)
459,006
451,354		 Total
2023
£
-
614,076
-
-
614,076
572,390
572,390
41,686
-
-
41,686
417,320
459,006

A comparative Statement of Financial Activates is found in Note 2

All of the Charity's activities derive from continuing operations during the above two periods.

10

CHAPELTOWN CITIZENS ADVICE BUREAU

BALANCE SHEET AS AT 31 MARCH 2024

note
IXED ASSETS
angible Assets
12
URRENT ASSETS
ebtors
13
ash at bank and in hand
REDITORS: Amounts falling due within one year
14
ET CURRENT ASSETS
OTAL ASSETS LESS CURRENT LIABILITIES
OTAL NET ASSETS
UNDS
estricted income funds
esignated funds
nrestricted funds
ension Reserve
OTAL FUNDS		 2024
£
-
31,125
449,796
480,921
(29,567)
451,354
451,354
451,354
95,304
68,838
287,212
-
451,354		 2023
£
-
59,775
413,375
473,150
(14,144)
459,006
459,006
459,006
59,638
68,838
330,530
-
459,006

For the year ending 31[st] March 2024 the charity was entitled to exemption 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 preparation of financial statements.

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

The notes on pages 13-25 form part of these financial statements.

The financial statements were approved by the board of trustees, and authorised for issue

on _____ and are signed on behalf of the board by:

Ismaila Jatta, Chair of the board of trustees

11

CHAPELTOWN CITIZENS ADVICE BUREAU STATEMENT OF CASH FLOWS YEAR ENDED 31 MARCH 2024

note
Cash flows from operating activities
Net income/(Expenditure) for the period
Adjusted for:
Depreciation charge
12
Investment income
5
Defined benefit pension scheme cost less contribution
17
Defined benefit pension scheme finance cost
17
Decrease/(increase) in debtors
11
(Decrease)/increase in creditors
12
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
5
Purchase of tangible fixed assets
12
Net cash flows from investing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at 1 April 2023
Cash and cash equivalents at 31 March 2024
19		 2024
£
(7,652)
-
-
-
-
28,650
15,423
36,421
-
-
-
36,421
413,375
449,796		 2023
£
41,686
-
-
-
-
(8,228)
(27,691)
5,767
-
-
-
5,767
407,608
413,375

All of the cash flows are derived from continuing operations during the above two periods.

12

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. Accounting Policies

Summary of significant accounting policies and key accounting estimates

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 charity.

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.

Basis of preparation

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 (FRS 102) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Chapeltown Citizens Advice meets the definition of a public 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.

Going concern

There are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

All incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied 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.

Donations and legacies

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services 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 as 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 is included when receivable.

13

CHAPELTOWN CITIZENS ADVICE BUREAU

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Expenditure

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 activities

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

requirements, including audit and costs linked to the strategic management of the charity.

Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the 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 £1,000 or more are capitalised at cost.

Depreciation and amortisation

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 class Depreciation method and rate Office equipment 10% to 33% Leasehold improvements Over the remaining life 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 initially 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 amounts 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 readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

14

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in 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 creditor 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 noncurrent liabilities.

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. Interestbearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised 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 accounting

Unrestricted income funds are general funds that are available for use at the trustee's discretion in furtherance of the objectives of the Charity.

Designated funds are unrestricted funds earmarked by the Management Committee for particular purposes.

Restricted 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 of Financial Activities on a straight line basis over the lease term.

Pensions and other post retirement obligations

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

15

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Financial instruments Classification

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.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), 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.

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 a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the Charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) 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.

16

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

2. Comparative Statement of Financial Activities Year Ended 31 March 2023 (Including Income And Expenditure Account And Statement Of Total Recognised Gains And Losses)

Income and endowments from:
Donations & legacies
Charitable activities
Investments
Other
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Charitable activities
Advice and Information
TOTAL RESOURCES EXPENDED
NET INCOME/ (EXPENDITURE)
Transfers between funds
Actuarial gain/(loss) on defined
benefit pension scheme

NET MOVEMENT IN FUNDS
Reconciliation of Funds
Funds brought forward at 1 April
2022
Funds carried forward 31 March
2023		 Unrestricte
d Funds
£
-
412,024
-
-
412,024
419,806
419,806
(7,782)
9,000
-

1,218
398,150
399,368		 Restricted
Funds
£
-
202,052
-
-
202,052
152,584
152,584
49,468
(9,000)
-
40,468
19,170
59,638		 Total
2023
£
-
614,076
-
-
614,076
572,390
572,390
41,686
-
-
41,686
417,320
459,006		 Total
2022
£
-
859,909
-
-
859,909
799,266
799,266
60,643
-
-
60,643
356,677
417,320

17

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

3. Income from Donations and Legacies

3. Income from Donations and Legacies
Unrestricted
Funds
Restricted
Funds
£
£
Donations
-
-
Total
-
-
4. Income from Charitable Activity
Advice & Information Services:
Unrestricted
Funds
Funder
£
Citizens Advice Leeds
-
Citizens Advice National
Citizens Advice National
11812.5
Leeds City Council: Core Service
280,000
Leeds City Council: Immigration Service
Leeds City Council: Transforming Day Services
Leeds City Council:CEV
-
Leeds City Council: Household Support Fund
Leeds Hospitals: Transplant Pathway
25,500
Leeds University
69,750
Metcalfe Smith Trust
130
Glasspool charity Trust
100
LEAGUE OF THE HELPING HAND
-
Leeds Mind
3,700
Miscellaneous
-
Total
390,992
5. Investment Income
Unrestricted Funds
Restricted
Funds
£
£
Interest receivable on bank
deposits
-
-
Total
-
-
6. Other Income
Unrestricted Funds
Restricted
Funds
£
£
Other Income
-
-
Total
-
-		 Total
2024
£
-
-
Restricted
Funds
£
66,500
-
60,000
57,035
100,000
-
-
283,535
Total
2024
£
-
-
Total
2024
£
-
-		 Total
2023
£
-
-
Total
2024
£
66,500
-
11,813
280,000
60,000
57,035
-
100,000
25,500
69,750
130
100
-
3,700
-
674,527
Total
2023
£
-
-
Total
2023
£
-
-		 Total
2023
£
17,168
15,000
-
280,00
0
60,017
57,035
42,150
70,000
25,500
45,000
319
1,000
250
637
614,07
6

18

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

7. Resources Expended

Unrestricted
Funds
Advice & information services:
£
Direct costs
259,462
Support Costs
194,739
Governance Costs
1,416
Total Resources Expended
455,617
7b. Support Costs
Staff
Costs
£
Allocated Support Costs
149,261		 Restricted
Funds
£
161,384
64,760
419
226,563
Other
Costs
£
16,985		 Total
2024
£
420,846
259,499
1,835
682,180
Total
2024
£
166,246		 Total
2023
£
375,857
194,781
1,752
572,390
Total
2023
£
129,032

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activity. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between costs of raising funds and expenditure in charitable activities. These bases on which support cost have been allocated are by staff time.

The trainees required extra support which was reflected in the extra support costs this year for example, we used an external to provide non-line management support. We managed to appoint the officer manager role.

8. Net incoming/outgoing resources

Net incoming resources for the year include:

2024 2023
£ £
Staff Pension contributions 20,608 19,182
Depreciation - -
Independent Examiner fees 1,800 1,560

19

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

9. Trustees remuneration and expenses

No Trustees, nor any persons connected with them:

10. Staff Costs

Staff costs during the year were:

Wages and salaries
Social security costs
Pension costs		 2024
£
435,138
37841.61
20,608
493,588		 2023
£
401,647
35,317
19,182
456,146

The average number of full time equivalent employees during the year was

2024 2023
No. No.
Senior management 1.0 1.0
Operational management 4.0 3.7
Advice and advocacy 8.7 7.6
Admin & support 2.5 4.0
Total 16.1 16.2

No employee received emoluments of more that £60,000 during the year.(2023 - nil)

Staff costs increased to reflect the new contract and the appointment of three trainees.

There were no outstanding contributions at the year end. The costs of the defined contribution scheme are included within support and governance costs and allocated to the funds of the charity using the methodology set out in note 7.

11. Taxation

No tax was charged in the year (2023 - £nil)

20

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

12. Tangible Fixed Assets

Cost
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
charge for the year
At 31 March 2024
Net Book Value
At 1 April 2023
At 31 March 2024
13. Debtors

Trade Debtors
Accrued Income
Prepayments
Other Debtors
Total
14. Creditors
Trade Creditors
Taxation & social security
Accruals
Other Creditors
Total		 Computer
Equipment
5,505
-
5,505
5,505
-
5,505
-
-		 Other
Tangible
Assets
1,011
-
1,011
1,011
-
1,011
-
-
2024
£
31,125
31,125
2024
£
15,750
6,090
7,727
29,567		 Total
6,516
-
6,516
6,516
-
6,516
-
-
2023
£
59,775
59,775
2023
£
6,219
6,090
1,835
14,144

21

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

15. Commitments Under Operating Leases

15. Commitments Under Operating Leases
Land & buildings
Within 1 year
1 - 5 years
more than 5 years
Total		 2024
£
-
-
-		 2023
£
-
-
-

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain the the lessor. Rentals are charged on a straight line basis over the term of the lease.

16. Charity 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 assets of the Charity in the event of liquidation.

22

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

17. Funds
Unrestricted funds:
General Funds
Designated Funds
Total unrestricted funds
Restricted Funds:
Leeds City Council: Immigration
Service
Leeds City Council: Transforming
Day Services
Leeds City Council: Household
Support Fund
Citizens Advice Leeds WYCA
Citizens Advice National
Total restricted funds
Total funds		 Balance
1 April
2023
£
330,530
68,838
399,368
14,561
30,077
-
15,000
59,638
459,006		 Incoming
Resource
s
£
390,992
-
390,992
60,000
57,035
100,000
66,500
283,535
674,527		 Outgoing
Resource
s
£
(455,617)
-
(455,617)
(69,216)
(50,102)
(75,000)
(13,551)
(18,693)
(226,562)
(682,179)		 Transfer
s
£
21,307
-
21,307
(25,000)
3,693
(21,307)
-		 Balance
31 March
2024
£
287,212
68,838
356,050
5,345
37,010
-
52,949
-
95,304
451,354

The specific purposes for which the funds are to be applied are as follows:

UNRESTRICTED FUNDS:

Unrestricted funds increased through new contracts with Leeds University and a donation from the national arm of the organisation following their national fundraising efforts with the Guardian newspaper.

DESIGNATED FUNDS:

The designated funds balance comprises the following designations taken from the general funds of the charity

RESTRICTED FUNDS:

Restricted funds are explicitly spent on providing a core service to our beneficiaries and that consists of employing staff to provide those services and training volunteers to augment the paid staff team and add value to the city.

23

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Leeds City Council: Immigration Service

An advice service for clients in Leeds with immigration issues.

Leeds City Council: Transforming Day Services

An advice service for clients in Leeds with learning disabilities.

Leeds City Council: Household Support Fund

The household support fund is a grant from the local authority via the government that is intended or CCA to distribute in the way of alms (in the form of vouchers and cash) to people in need of food or funds to pay for fuel.

Citizens Advice Leeds WYCA

This funding was a one off payment from the West Yorkshire Combined Authority intended to offset costs of inflation for that year (e.g. rise in fuel bills) and also to increase the advice giving capacity. CCA elected to increase telephone provision and also to employ an Employment caseworker.

Citizens Advice National

The national organisation raised money via a national newspaper and granted each office £15,000. CCA used these funds to recruit, train and develop three trainees without prior experience in advice work with a view to them filling funded vacancies as and when they arose.

17. Funds (prior year

comparative)
Unrestricted funds:
General Funds
Designated Funds
Total unrestricted funds

Restricted Funds:
Leeds City Council:
Immigration Service
Leeds City Council:
Transforming Day Services
Leeds City Council: Household
Support Fund
Citizens Advice National
Total restricted funds
Total funds		 Balance
1 April
2022
£
329,312
68,838
398,150
7,760
11,410
19,170
417,320		 Incoming
Resources
£
412,024
-
412,024
60,017
57,035
70,000
15,000
202,052
614,076		 Outgoing
Resource
s
£
(419,806)
-
(419,806)
(53,216)
(38,368)
(61,000)
(152,584)
(572,390)		 Transfers
£
9,000
-
9,000
(9,000)
(9,000)
-		 Balance
31 March
2023
£
330,530
68,838
399,368
14,561
30,077
-
15,000
59,638
459,006

24

CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

18. Analysis of Net Assets Between Funds

Tangible
fixed assets
Unrestricted
Designated
-
Restricted
-
Total
-
Tangible
fixed assets
Unrestricted
-
Designated
-
Restricted
-
Total
-
19. Analysis of Cash and Cash Equivalents
At 1 April
2023
Cash at bank and in hand
413,375
Total
413,375
At 1 April
2022
Cash at bank and in hand
407,608
Total
407,608		 Net current
assets
287,212
68,838
95,304
451,354
Net current
assets
330,530
68,838
59,638
459,006
cashflow
36,421
36,421
cashflow
5,767
5,767		 Total funds
2024
287,212
68,838
95,304
451,354
Total funds
2023
330,530
68,838
59,638
459,006
at 31 March
2024
449,796
449,796
at 31 March
2023
413,375
413,375

20. Related Party Transactions

There were no related party transactions during the year (2023 - £nil)

25