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 ServI￿S 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 pr￿r 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