Chapeltown Citizens Advlce Bureau Trustees Annual Report and Unaudited Financial Statements For the year ended 31, March 2025 Company Registratlon Number: 05674349 {England and Wales) Charlty Registration Number: 1118513 (England and Wales)
Chapeltown Citizens Advfjce Bureau Trustees, Annual Report for the Year Ended 31st March 2025 Contents Reference and administrative details Trustees, Report Independent Examinerfs Report Statement of Fi nancial Activities io Statement of Fi nancial Position li Statement of Cash Flows 12 Notes to the f inancia I statements 13-25
Chapeltown Citizens Advlce Bureau Trustees, Annual Report for the Year Ended 31st March 2025 Reference and administrative details of the charityft its trustees and advisors for the year ended 31" March 2025 Trustees: Paul Auber (resigned l November 2024) Nuha Ceesay {resigned 14 January 2025} Jane Dowson Sharon Hamilton Ismaila Jatta, Chair Pat l<ershaw Linda Lawrence Wilkes Asghar Ali {appointed 15 January 2025) Debbie Rhodes (appointed 9 August 2025) 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 & Statutory Auditors 6 Howley Park Buslne55 Village Pullan Way Leeds LS27 OBZ Bankers: Unity Trust Bank PLC Nine Brind leyplace Birmingham BI 2HB
Chapeltown Cltlzens Advice Bureau Trustees, Annual Report for the Year Ended 31st March 2025 Introduction The Trustees present their report and the unaudited financial statements for the year ended 31st March 2025. This report incorporates the Directors, Report, as required by company law. Reference and administrative information on page I forms part of this report. The financial Statements comply with statutory requirements, the Memorandum and Articles of Association, and the Statement of Recommended Practice ISORPI for charities preparing accounts under FRS 102. Objectives and Actlvitles The charity aims to provide free, impartial, independent advice for all who need it. Trustees review the aims, objectives, and activities annually to ensure alignment with the charity's purpose5. This review assesses achievements, outcomes, and benefits for target groups, adhering to Charity Commission guidance on public benefit. Key Focus Areas: Providing advice to Leed5 residents and in particular residents of Chapeltown and Harehills to support public benefit. Adapting actlvlties to meet changing community needs and funding circumstances. The principle policy of the Charity is to provide asslstance 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 beneflt of the community of Leeds and Bradford by the advancement of education, the protection of health and the relief of poverty and sickne55 and di5tre55. A further objective is to exercise a responsible influence on the development of social policies and services, both locally and nationally. In setting objectives a nd planning for activitie5, the Trustees have given due consideration to general guidance published by the charity 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. Achlevements and Performance 2024125 Key Developments: The development of a new service for Renal patients. External Context: Addressed challenges posed by the cost-of-living crisis and inflationary pressures though this will require addressing i n the next financial year too. Strengthened partnerships with local organization5 to maximize community impact, Recruitment of staff remains an issue acr055 the sector
Chapeltown Citizens Advice Bureau Tru5tees' Annual Report for the Year Ended 31st March 2025 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 beneflts and people with benefit appeals, Specific targeted services for: People on the Liver transplant pathway, Renal patients People with learning difficulties and their families A welfare benefit appeals project A Service for people clinically extremely vulnerable to Covid Achlevements and performance We have met targets for all of our contracts and seNice level agreements. We have revlewed service dellvery methods and created new volunteer roles to help with this. Generalist Service - the LAS contract The Generalist Service offers 'assessments', signposting and information, and 'full' advice across a broad range of issues, either by telephone (Advicelinel, or in person at our office. Clients Served: 0 4,738 individuals 0 16,768 issues 0 £1,062,977 financial gains for clients Projects - targeted casework services Cl ients Served., 0 442 ind ivid uals 0 1761 Issues £702,033 Financial Outcomes Volunteer Engagement: Volunteers: 34 volunteers including Trustee5 Roles include initial assessors and generalist advisers.
Chapeltown Citizens Advice Bureau Trustee5' Annual Report for the Year Ended 31st March 2025 Strategic Plans (2025-2028) Key Themes: l. We will make it easier to get the advice that our communities need. 2. We will develop and deliver quality and effective service5. 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 the costs of providing cover for a key employee in the event of their being on 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 wlthdrawn to cover the risk of an unforeseen emergency or other unexpected need for funds. Havlng 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 deslgnations that cannot be met by future income alone The unrestricted funds at 31st March 2025 stood at £329,469 {2024 £287,212) The trustees have assessed the major risks to which the Charity Is exposed and are satisfied that 5y5tems 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. Concluslon Despite significant challenge5, CCA continued to provide and develop Services for its beneficiaries, The organisation is well-positioned to enhance community seNices in the coming years, guided by a robust business plan and strong local partnerships.
Chapeltown Citizens Advice Bureau Trustees, Annual Report for the Year Ended 31st March 2025 Future prospects Senior managers and trustees undertake an annual review of business risks for Chapeltown Citizens Advice, ta king care to record al I sign ificant 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 likeli hood and/or the impact of a risk taking place. The principle risk identif led 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 ban1<, 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 fundlng. We will be looking to diversify our funding base in the next three years. 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 b351S 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 autho rities, local community organisations and locally based individuals. Potentia I recruits are asked to confirm that they have not been disqual if led from acting as a trustee and a re 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 (resigned l November 20241 Nuha Ceesay (resigned 14 January 20251 Jane Dowson Sharon Hamilton Ismaila Jatta, Chair Pat Kershaw Linda Lawrence Will<es Asghar Ali (appointed 15 January 2025) Debbie Rhodes (appointed 9 Au8USt 2025) On appointment, new trustees are provided with a comprehensive induction to explain their role and responsibilities and the operations of the charity.
Chapeltown Cltlzens Advice Bureau Trustees, Annual Report for the Year Ended 31st March 2025 None of the trustees has any beneficial interest in the company. All 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 Examiner The independent examiner, Bohorun & Co Ltd, is deemed to be re-appointed under section 487(21 of the Companies Act 2006. Financial Review The income for the year amounted to £671,850 {2024 £674,527) with the expenditure amounting to £703,633 {2024 £682,179) resulting in a net loss of £31,783 {2024 £7,652 net loss). Statement of Trustees, Responsibilltles: The trustees, who are also the directors of the Chapeltown Cltizens Advice Bureau for the purpose of company law, are responsible for preparing the Trustees and the financial statements IFS) in accordance with the appllcable 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 vlew 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 accou nting policies and then apply them consistently. 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 departures disclosed and explained in the accounts; and Prepare the FS on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping adequate accounting recordsthat disclose with reasonable accuracy at any time the financial posltion 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 ta king reasonable ste ps for the prevention and declaration of fraud and other irregula rities. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charita ble company and ena ble 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 i rregula rities.
Dec 23, 2025 The trustees’ annual report has been approved by the Board of Trustees ON ...eeescseereemeeeerenee aNd
Ismaila Jatta (Dec 23, 2025 09:36:32 GMT)
Prakash Bohorun (Dec 23, 2025 10:52:01 GMT)
Dec 23, 2025
CHAPELTOWN CITIZENS ADVICE BUREAU STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025 (INCLUDING INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES) Unrestricted Funds Restrlcted Funds Total 2025 Total 2024 Note Income and endowments from: Donallons & legacies Charitable activities 437,69) 234,160 671,850 674,527 Inveslmenl income Other income TOTAL INCOME 437,690 234,160 671,850 674,527 EXPENDITURE ON Charltable actlvltles Advlce and Informallon 419,188 284,445 703,633 682,179 TOTAL EXPENDITURE 419,188 284,445 703,633 682,179 NET INCOMEI (EXPENDITURE) 18,502 {50,285) (31,7831 {7,6521 Transfers Between Funds 17 23,755 123,755) Actuarial gainllloss) on defined benefit penslon scheme NET MOVEMENT IN FUNDS 42,257 (74,040) {31,7831 17,6521 Reconciliation of Funds Funds brought forward at1 Aprll 2024 356,050 95,304 451,354 459,006 Funds carried forward 31 March 2025 398.307 21,264 419,571 451,354 A comparative Slalemenl of FinanGial Activates is found in Note 2 All of the Charity's activities derive from ojnlinuing operations during the above Iwo periods. 10
Ismaila Jatta (Dec 23, 2025 09:36:32 GMT)
Dec 23, 2025 The financial statements were approved by the board of trustees, and authorised for iSSuU@ ON seen and are signed
CHAPELTOWN CITIZENS ADVICE BUREAU STATEMENT OF CASH FLOWS YEAR ENDED 31 MARCH 2025 2025 2024 note Cash flows from operating activities Net incornel(Expenditure) for the period (31,783) (7,652) Adjusted for: Depreciation charge Investment income 12 Defined benefit pension scheme cost less contribution Defined benefit pension scheme finance cost Decreasel(increase) in debtors (Decrease)lincrease in creditors 17 17 (6,396) 21,317 28,650 15,423 12 Net cash flows from operating activities (59,496) 36,421 Cash flows from investlng activities Interest receivable and similar income Purchase of tangible fixed assets 12 Net cash flows from investing activities Net increasel(decrease) in cash and cash equivalents Cash and cash equivalents at 1 April 2024 (59.496) 449,796 36,421 413,375 Cash and cash equivalents at 31 March 2025 19 390,300 449,796 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 2025 l. Accounting Pollcies Summary of significant accounting policies and key accounting e5tlmates 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. 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. Basls 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 Reportlng Standard applicable in the UK and Republic of Ireland (FRS 1021 (issued In October 20191 {Charitles SORP IFRS 1021), the Financial Reporting Standard applicable in the UK and Republic of Irela nd IFRS 1021 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 incom ing resource5 a re included in the Statement of Financlal Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applled to particular categorie5 of income: Voluntary income is received by way of grants, donations and gifts and is included in ful l in the Statement of Financial Activities when receivable. Donatlons 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 2025 continued 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 activlties 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 attributable 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 purposes, Accordingly, the Charity is potentia Ily exempt from taxation in respect of income or capital gains received within categorles 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 investment51 are stated at cost less accumulated depreciation. Indivldua I fixed assets costing £1,000 or more are capitallsed at cost. Depreclation and amortisation Depreciation is calculated so as to write off the cost of an asset, less its estimated residual val ue, over the useful economic life of the asset as follows: Asset class Office equipment Leasehold improvements Depreciatlon method and rate IO% to 33% Over the remaining life of the lease Trade debtors Trade debtors are amounts due from customers for merchandise sold or service5 performed in the ordinary course of business. Trade debtors are recognised initially at the transaciion 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 hlghly 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 2025 continued Trade creditor5 Trade creditors are obligations to pay for goods or seNices that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current lia bilities if the Charity does not have an unconditional right, at the end of the reporting period, to defor 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 non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Borrowlngs I nterest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing 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 Fina ncial 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 5imllar charges. Borrowings are classified as current liabilities unless the Charity has an unconditional rlght to defer settlement of the lia bility for at least twelve months after the reporting date. Fund accounting Unrestricted income funds are general fund5 that are available for use at the trustee's discretion In furthera nce 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 flnance 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 Cltlzens 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. 15
CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 continued Financial i n5truments Classlflcation Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisio ns 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 lincluding transaction costs}, except for those financial assets classified as at fair value through profit or loss, which are Initia Ily measured at fa ir value (which is normally the transaction price excluding transaction costsl, 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 simi lar debt instrument. Financia l assets and liabilitie5 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 simultaneouslv. Financial assets are derecognised when and only when al the contractual rights to the cash flows from the financial asset expi re or are settled, b) the Charity transfers to another pa rty substa ntially all of the risks and reward5 of ownership of the financial asset, or cl the Charity, despite having retained some, but not all, signiflcant risks and rewards of ownership, has transferred control of the asset to another party. Financlal Ilabilities are derecognised only when the obligation specified in the contract is dlscharged, cancelled or expires. 16
CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2. Comparative Statement of Financial Activities Year Ended 31 March 2024 (Including Income And Expenditure Account And Statement Of Total Recognised Gains And Losses) Unrestricted Funds Restricted Funds Total 2024 Income and endowments from: Donations & legacies Charitable activities 390.992 283.535 674,527 Investmenls Other TOTAL INCOMING RESOURCES 390,992 283,535 674,527 RESOURCES EXPENDED Charltable activities Advice and Infomialion 455,617 226,562 682,179 TOTAL RESOURCES EXPENDED 455,617 226,562 682,179 NET INCOMEI (EXPENDITURE) (64,625) 56.973 (7,652) Transfers belween funds 21,307 (21,307) Actuarial gainl{lossl on defined LEnelil pension scheme NET MOVEMENT IN FUNDS (43.318} 35,666 (7,652) Reconciliation of Funds Funds brought forward at 1 April 2023 399,368 59,638 459,006 Funds carried forward 31 March 2024 356,050 95,304 451,354 17
CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 3. Income from Donations and Legacies Unrestricted Funds Restricted Funds Total 2025 Total 2024 Donations Total 4. Income from Charitable Activity Advice & Information Services: Unrestricted Funds Restricted Funds Total 2024 Total 2025 Funder Citizens Advice Leeds Citizens Advice National Citizens Advice National Leeds City Council: Core Service Leeds City Council: Immigration Service Leeds City Council: Transforming Day Services Leeds City Council: Household Support Fund Leeds Hospitals.. Transplant Pathway Leeds H05Pitals', Renal Support Leeds University Leeds University-lmmigration Family Reunion Metcalfe Smith Trust Glasspool charity Trust LEAGUE OF THE HELPING HAND Manuel Bravo Project Leeds Mind Miscellaneous 34,000 34,000 66,500 11,813 280,000 60,000 57,035 100,000 25,500 280.000 280,000 30,000 57,035 100,000 25,500 42,500 39,174 51,232 30.000 57,035 85,000 25,500 15,000 42,500 39,174 51,232 69,750 130 100 300 6,396 300 6,396 2,625 3,088 2,625 3,700 3,088 Total 437 690 234 160 671850 674 527 18
CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 5, Invèstment Income Unrestricted Funds Restrlcted Funds Total 2025 Total 2024 Inleresl receivable on bank deposits Total 6. Othor Income Unr8stricted Funds Reslrlcted Funds Total 2025 Total 2024 Other Income Total 7. Resources Exponded Unrestrlcted Funds Restricted Funds Total 2025 Total 2024 Advlce & Informatlon servlces.. Direct costs Support Costs Govemance Costs 262,580 155,029 1.579 207,612 76,277 556 470,192 231,306 2,135 420,846 259,499 1,835 Total Resources Expended 419.188 284 445 703 633 682,179 7b. Support Costs Staff Costs Other Costs Total 2025 Total 2024 Allo¢aled Support Costs 132,449 13.109 145,558 166,246 Support costs are those functions that assist the work of the charity but do not directly undertake charltable actlvity. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and aclivittes. These costs have been allocaled between costs of ralsing funds and expenditure in Charitable aclivities. These bases on which support cost have been allocated are by staff lime. The trainees Tequired extra support which was reflected in the extra 5UPPOrt costs this year for example, we used an extemal to provide non-line management support. We managed to appoint the officer manager role. 8, Net incomingloutgolng resources Net incoming resources for the year Include.. 2025 2024 Staff Pensiors contributions Depreciation Independenl Examiner fees 20,011 20,608 1.800 1,800 19
CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 9. Trustees remuneration and expenses No Trustees, nor any persons connected with them: were reimbursed for expenses throughout the year. received any benefits in kind, received any remuneration from the charity during the year. 10. Staff Costs staff costs during the year were: 2025 2024 Wages and salaries Social security costs Pension costs 466.363 24,233 20,011 510,607 435,138 37,842 20,608 493,588 The average number of full time equivalent employees during the year was 2025 2024 No. No. Senior management Operational management Advice and advocacy Admin & support 11.1 Total 21.7 16.1 No employee received emoluments of more that £60,000 during the year.(2024 - nil) Staff costs increased to reflect the new contract and the appointment of three trainees. Employees of the charity are entitled to join a defined contribution 'money purchase. scheme. 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 (2024 - £nil) 20
CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 12. Tangible Fixod Assets Other Tangible Assets Computer Equipment Total Cost At 1 April 2024 Additions At 31 March 2025 5,505 1,011 6,516 5,505 1,011 6,516 Depreciation Al 1 April 2024 charge for the year At 31 March 2025 5,505 1,011 6,516 5,505 1,011 6,516 Net Book Value At 1 April 2024 At 31 March 2025 13. Debtors 2025 2024 Trade Debtors Accrued Income Prepayments other Debtors 17,021 20,500 31.125 Total 37.521 31,125 14. Credltors 2025 2024 Trade Creditors Taxation & social security Accruals Other Creditors (1.662) 6,480 3.432 15,750 6,090 7,727 Total 8,250 29,567 21
CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 15. Commitments Under Operating Leases Total future minimum lease payments under non-cancellable operating leases are as follows.. 2025 2024 Land & buildings Within 1 year 1 5 years more than 5 years Total 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 Charily limited by guarantee and consequently does not have share capital, Each of the trustees is liable to contribute an amount not exceeding £1 towards th8 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 2025 17. Funds Balance Incomlng l April 2024 Resources Outgolng Resources Balance 31 March 2026 Transfers Unrestrlcted funds,, General Funds Designated Funds 287,212 68,838 437.6 (419.188) 23,755 329,469 68.838 Total unrestrlcted funds 356,050 437,690 (419,188) 23,766 398,30Y RestrScted Funds: Leeds City Council.. Immigration Service Leeds Clty Council.. Transforming Day Services Leeds City Council= Household Support Fund Citizens Advice Leeds WYCA Leeds Hospitals.. Transplant Pathway Leeds Mind 5,345 37,010 30,000 57,035 85.000 34.000 25.500 2,625 144,706) 152.028) 185.OCNJ) 173.317) 129.394) 9,361 137.010} 5,007 52.949 13,632 3.894 2,625 Total restrlcted funds 95.304 234,160 (284,4461 123,766) 21,264 Total fund5 461364 671,860 703 633 419671 Funds IprSor year comparatlvel Balance Incomlng 01 Aprll 2023 Resources Outgoing Ro$our¢es Balance 31 March 2024 Transfers UnreslriGled funds: General Funds Designated Funds 330,530 68,838 3).992 (455,6171 21,307 287,212 68,838 Total unrestrlcted funds 399,368 390,992 {455,6171 21,307 366,050 Rgslricled Funds.. Leeds City CoLtncil.' Immsgralion Service Leed5 City Council: Transforming Osy Servi Leeds City CounGiI.' Household Support Fund Citizens Advice Leeds WYCA Cilizens Advice National 14,561 30.077 60,000 57,035 100,000 66,500 169.2161 150,1021 I75,0) 113,551} 118.6931 5,345 37,010 {25,0001 52,949 15,OC() 3,693 Total re$trl¢ted fund$ 59,638 283,535 1226,562) 121.307) 95,304 Total funds 459,006 674,527 1682,179) 461,364 23
CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. Funds (continued) 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 followng designations taken from the g8neral funds of the charity Equipment Reserve £5068 Buildlng Reserve £18308 Development fund £12500 Contractual fund £32962 RESTRICTED FUNDS.. Restricted funds are expllcilty spent on providing a core service to our beneficiaries and that consists of employillg staff lo provide those ServIS and training volunteers lo augmenl the paid staff team and add value to the city, Leeds Clty Councll: Immigration Service An advice service for clients in Leeds with immigration issues. Leeds Clty Councll: Transforming Day Services An advice service for clients in Le8ds wth learnlng disabilities, Leeds City Council: Household Support Fund The household support fund is a grant from the local aulhority via the gov8rnm8nt Ihal is inlended for CCA to distrlbute in the way of alms (in the form of vouchers and cash) to people in need ollood or funds to pay for fuel. Cltlzens Advlce Leeds WYCA This funding was a one off payment from Ihe WEst Yorkshire Combined Aulhorily inl8nd8d to offset cosls of inflation for that year (eg rise in fuel bills) and also to increase the advice giving capacrfy. CCA elected to increasg telephone provlsion and also to employ an Employment caseworker. Leeds Mlnd THe national organisation raised money via a nation81 newspaper and granted each office £15, 000. CCA used Ihesg fvnds to recruit, traln and develop thr8e ffranees thout prr experience in advKe work with a view lo Ihen7 filling funded vacancies as and when they arose. 24
CHAPELTOWN CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 18. Analysls of Net Assets Between Funds Tangible fixed assets Net current assets 329,469 68,838 21,264 Total funds 2025 329,469 68,838 21,264 Unrestricted Designated Restricted Total 419,571 419,571 Tangible flxed assets Net current assets 287,212 68,838 95,304 Total funds 2024 287,212 68,838 95,304 Unrestricted Designated Restricted Total 451354 451354 19. Analysls of Cash and Cash Equivalents At 1 April 2024 cashflow at 31 March 2025 Cash at bank and in hand 449,796 (59,496) 390,300 Total 449,796 {59,496) 390,300 At l April 2023 413,375 cashflow at 31 March 2024 36,421 449,796 Cash at bank and in hand Total 413 375 449 796 20. Related Party Transactions There were no related party transactions during the year (2024 - £nil) 25
Chapeltown CAB Accounts y.e.31.03.2025
Final Audit Report 2025-12-23
Created: 2025-12-23 By: Chandrika Ramireddy (chandrika@bohoruns.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAkalswryrOz1HEkgGLxgDnxnPv4mgKKWa
"Chapeltown CAB Accounts y.e.31.03.2025" History
- Document created by Chandrika Ramireddy (chandrika@bohoruns.co.uk)
2025-12-23 - 9:14:25 AM GMT
Document emailed to ish@ijatta.com for signature
2025-12-23 - 9:23:22 AM GMT
- Email viewed by ish@ijatta.com
2025-12-23 - 9:34:31 AM GMT
- Signer ish@ijatta.com entered name at signing as Ismaila Jatta
2025-12-23 - 9:36:30 AM GMT
- Document e-signed by Ismaila Jatta (ish@ijatta.com)
Signature Date: 2025-12-23 - 9:36:32 AM GMT - Time Source: server
Document emailed to Prakash Bohorun (kash@bohoruns.co.uk) for signature 2025-12-23 - 9:36:34 AM GMT
Email viewed by Prakash Bohorun (kash@bohoruns.co.uk) 2025-12-23 - 10:51:50 AM GMT
- Document e-signed by Prakash Bohorun (kash@bohoruns.co.uk) Signature Date: 2025-12-23 - 10:52:01 AM GMT - Time Source: server
Agreement completed.
2025-12-23 - 10:52:01 AM GMT