CITIZb:NS ADVICE SERVICES CORBY & KETTERI￿'G
citizens
advice
Corby &
Kettering
REPORT OF THE TRUSTELS
REGISTERED NU￿lBER. 06156809 (England #nd Wales)
REGISTERED CHARITY NUMBER: 1119081
CITIZENS ADVICE.SERVICLS CORBY & KE￿ERING
A COMPANY LIMITF,D BY GUA114NTEE AND
TOT IIAN'1￿'G A SHARE CAPITAL
REPORT OF THE TRUSTEES
AND UN'AIIDITF.D FlINA￿'cIAL STATEMENTS FOR TTrIL
YEAR EfsDED 31ST MARCH 2024
AZETS
Independent Examiner

CITIZENS ADIIICE SERIIICES CORBY & KETTERING
titizens
advice
Corby &
Kettering
REPORT AND ACCOUNTS- YEAR ENDED 31ST MARCH 2024
CONTENTS
Pages 1 6
Repon of the Trustees
Report of th¢ Independent Examiners
Slatemcnl of financial activilies
Balance sheet
10- 16
Notes lo the accounts

CITIZENS ADVICE SERVICES CORBY & KETTERING
citizens
advice
Corty &
Kettering
REPORT OF THE'fRUSTEES
Tlie Truslees, who are also directors of the cliarily for the purposes of the Companies Act 2006, present their rq)ort
together wilh the financial slaleinenls of tli¢ Charily for the year ended 31 sl March 2024. The truslees Iiave adopted
Ihe provisions of the Statement of Recommended Practice {SORP) FRS 102 "Accounting and Reporting by
Charities, (FRS 102) in preparing the annual report and financial sialemenls ofthe charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Charily Name:
Citizens Advice Services Corby & Ketlering
Charity Registration:
119081
Company Number..
06156809
Registered Office:
The Corby Cube
Parkland Gateway
Geor&ye Streei
Corby
Norihants
NN17 IQG
Company Secretary..
Philip Arkell
Bank:
National Westininster Bank plc
25 Corporation Streel
Corby
Nortliants
NN17 INR
Independent Examiner:
P Tyl¢r
Azeis
Tliorpe House
93 Headlands
Kellering
Norihanls
NN15 6BL
Soltciiors:
Sealons Solicitors
l Alexandra Road
Corby
Norihanls
NN17 IPE

CITIZENS ADVICE SERVICES CORBY & KE'I'I'ERINI 'G
citizens
advice
Cortjy &
Kettering
REPORT OF THE TRLIS'I'LES
Report of the Chair
Sadly, this year has seen no let up in the cost of living crisis whicli lias beset our country for some years and
unfortunately, I see no quick end or improveinent in our silualion in the foreseeable future.
If you take a look at our impact dashboard you will see that we Iiave been able to help so many more people as
tliey navigale iheir lives over the pasi year. I'm acutely aware Ilial nothing will change in Ihe short tcnn however
we should be encouraged by ilie facl that our orbyanisation will be tliere for all those who need our help over our
many areas of expertise.
I would like to lake Ihis opportunity lo lel you know Ilial our tremendous and cxpertly Irained staff under the
leadership of Phil our CEO have worked tirelessly over the pa%1 year to ensure Ilial all who need help gel it.
Citizens Advice would be noihtng without ils volunteers. and I pay lribule 10 all our volunl¢ers inLludinbi our
Trust Board wlio have also been part of Iliis increasingyly growing journey in ihe last year.
I sl)ould also say how grateful we are lo North Northants Council and il's Leadership team whose support with
our preinises is invaluable and we are so grateful. I look fonvard to workin&1 more closely with thein in Il)e
future.
Tl)e financial results stand for Ihen)selves so l am able to conclude by saying ihal l am confident that our
Organisalion will be there to help and enhance ihe lives of so many people in the coming years.
Paul Clarke
Chair of ihe Trust Board
Directors and Trustees
The dir¢ctors of the cliariiable coinpany (the Cliarity) are ils Trustees for ilie purpose of Charity law and
tI￿OUg110ui this report are collectively referred to as ihe Trustees.
The following Truslees (wlio are also direclors) served during the year:
Adrian Chambers
DirectorlTrustee
Paul Clarke
Chair
Jessica Cotion
Treasurer
Palrisha Dewar
DireciorlTrustee
Joy Lyniaii
Direclor/Truslee
Matthew Quincey
DirectorlTruslee
Audrey Teodorini
Vice Chair
Leslej Thurland
DirectorlTrustee
chri.stopher Woolmer
DireclorlTrust¢e
Emina Wviii)e
Direclor/Truslee
Resigned 3 April ?024
Co-opted 3 April 2024
OBJECTIVES AND ACTIVITIES
Objects
The object of Citizens Advice Services Corby & Kettering is the promotion of any charilable purpose for Ihe
benefit of Ilie communities of Corby and Kettering Borough by the advancement of education, Ilie protection of
Iiealih and Ilie relief of poverty, sickness and distress. The Trustees confirn] Ihal they have referred lo tl)e guidance
contained in the Charity Commission's &yeneral guidance on public benefit wlien reviell'ing the Trust's objectives
and In planning ils futUTe activities.
Citizens Advice Services Coyby & Kettering ainis 10 provide free, confidential, impartial and independent advice

CIT17.ENS ADVICE SERVICES CORBY & KETTERING
cltizens
advtce
Corby &
Kettering
REPORT OF THE TRUSTEE.S
and information for the benefil of the local communily, lo exercise a Tesponsible influence on the developin¢nt of
social policies and services and to ensure Ilial individuals do nol suffer througli a lack of knowledge or an inability
lo express their needs effectively.
In addition lo the conlinuinb provision of higli-qualily advisory services lo the local community, the primary
objective of the period was lo ensure tliat Ilie level of services del jiiered were mainlained al tlieir current level
despite a difficult economic cliinale. Increasing tlie number of volunieers also remained high priorily,
Our work
Our service is provided fTe¢ ai Ilie poinl of delivery. 11 includes Ilie provision of front-line diagnostic advice willi
refe￿a￿S to specialisl staff and ¢xt¢rnal agencies where appropriate.
We Iielp our clients wilh issues that are important lo them.
Debt: We advise on maiiaging money, negotiating wilh creditors, and choosing debt management
Options.
Benefits.. We advise people on how lo claim benefits lo wliicli they inay be entitled. We also assist
clients with appeals and mandatory rcconsideralions.
Housing: We advise clients on issues Triicludiiig eviction, private lenanci¢s, social housing tenancies,
possession orders, property repairs and homelessness
Enerby.. We adi'i5e clients on issues Telaling lo energy supply, energy costs and help witli issues relaling
lo suppliers or tariffs.
Eniployment: We advise einployees on issues including unfair disiiiissal. eMplo￿￿ent rights,
discrimination and bullying
Relalionsliips: We giiie inforn]ation on Iiow lo access legal help and give advice on practical solutions in
response lo issues sucli as neighbour disputes, aomesiic N'iolence, school probleins, and family breakups.
We deliver financial capability training and employability supporl lo help local people survive the cost-
of-living crisis and improve their prospects of securing a job.
We also give infonnation on how lo access specialist lielp and give advice on a wide ranbye of issues including
dispuled tax, imiiiigralion, consumer, legyal and educalion issues.
Service Provision
Alihougli we offer a full advice service frojn our offices in Corby and Keitering, we have continued lo develop
our outreacli services across North Northaniptiinshire.
We now deliver services Rn the following localions
Kettering:
Kellering CoinInunily Unit (KCU)
Desborough Library
Roiliwell Library
Burton Laliiner L,ibrary
Salvation Anny
Highfields Cominunily Cenlre
I session per week
I session per week
I session per iveek
I session per week
I session per week
I session per week
Corby:
Corby Foodbank
Kingswood Neighbourhood Centre
Hazelwood Neiglibourl)ood Centre
Home-starl Corby
East Northants..
2 ses.sions per week
I day per week
I day per week
I session per week

CITIZEINS ADVICE SERVICLS CORBI, & KETI'ERII%G
citizens
advice
Corby &
Kettering
REPORT OF THE TRUSTEES
Oundle Foodbank
Enconipass, Rusliden
Wellingborough:
Dayliglil Centre
I session per week
Our outreacli services offer triage, full advice and even casework as required.
Telephone advice remains Ihe most popular channel although it has dropped from 780/0 last year to jusl 62 %. At
the saine lime, face-to-face services have increased in popularity rising from 170/ts 10 24 %. Clients appreciate Ihe
COn￿'¢nicncc of leleplione advice bul also value Ihe flexibility of being able lo book a face-lo-face appointinenl
wl)en they need practical help- for instance, witli a benefit Claim forni.
Tlie new eiiiail advice service was launched in August 2023 usin&Y a web fonn published on our website. Tliis
now reprcsenls 12 /0 of adN'ice work.
Our Partners
I day per week
session per week
Our ability lo reach Ilie most vulnerable inembers of our coiiimunily is dictated largely by the success of
partnerships across the voluntary and statutory seciors.
We are please to say Ilial we continue to work witli North Norihanls Council to ensure Ihal local residents have
access lo advice no maiter wliere they live. The advice services slraiegic bFrant is now delivered in pannershtp
with Citizens Advice Wesl Northanls and Cherwell and Community LaM, Service.
Our panners include:
Cilizens Advice Wesl Nortliants and Clienvell
Coinmunity Law Service
Daylight Centre {Wellingborougli)
Encompass (Rushden)
Highfields Community Centre
Homesiart Corby
Job Centre Plus
KHL Big l.ocal
KCU (Kettering Cotnmunily Unil)
Library Service (Bunon Laliiner, Desborough and Roihwell)
Salvation Anny (Kettering)
Trussell Trust (Corby, Oundle and Kettering)
We are pleased to report that we plan lo work in partnership wilh Northampionshir¢ MIND and Support Nonli
Norihants next year.
Our Impact
Alihougli ihe cosl-of-living crisis is no longer chaTaCt¢rised by rainpant iiiflation, local people continue to face
rinancial challenges willi many Inanaging a negatil'e budget . We liave experienced a substantial rise in both the
number and compl¢xily of cases- clients can approach us wilh a housing issue but may also require debi advice
and/or help applying for welfare benefits.
In tlie lasl year, we have seen a furtlier 5 /0 increase in enquiries t]￿Ough our public advice desks and phones lines,
rising to 21,431. This is on lop of a 30/0 increase last year and equates to one enquiry every 3.3 minutes we are
open.
Our advisers Iiave lielped address 29,526 issues, an 8 /0 increase on (he previous year, the equivalenl of123 issues
presenied each working day.
This translales into our advisers securing £4,470,464 in additional income, a 7 /0 increase on the previous year and

CITIZENS ADVICE SERVICF.S CORIIY & KETTERING
citizens
advice
Corby &
Kettering
REPORT OF THE TRUSTEES
supporting our clients lo manage £2,488,817 in debi. This is a 220/0 increase in the Icvel of debi faced by clients
in 12 inontlls.
Volunteering
As Il)e Losl-of-living crisis look liold, Ilie deinand for advice services increased substantially. As an organisalion
reliant upon the dedication and comirjilmeni of liiglily trained voluiileers, il reinaii)s necessary lo recruit, induct
and Irain al least l 0-15 new vol unleers lo meet Iliis deinand.
We now have 25 volunleers supporting our advice services as well as our 9 volunleer Irustees wlio are responsible
for the governance of tlie cliarity.
In the lasl year, we are proud lo say Ihal our volunteers donaied 9,412 hours Ihe equivalent of 5.5 full lime staff
and generated more than £ I m income for our clients.
Websile, social media and new access channels
Our w¢bsile and the accompanying w'ebfonn has attracled 0 gTeai deal of traffic from our ¢lienls. In less than a
year, we received $28 requests for advice representing 12 % of all cases.
This service is particularly helpful lo those people who work and want an 'oul of houTS service and for those able
to resolve Iheir issue once given Ilie correct information.
Food banks
Our advice services are now firnily embedded across the food bank netwoik in North Northanls. Not only do we
partner wilh the Trussell Trust in Corby, Oundle and Keltering, but we are also working alongside ihe food bank5
al (he Daylight Cenlre in Wellingborough and Encoinpass in Rushden.
These outreach services as essential in enabling us lo reach those people living in food poverty who inay need
help willi income iiiaximisation or debt inanagement.
Multiply and LKSPF Projects
We continue lo support local people through the Multiply project, focussing) on financial capability. and more
recenily ilie UKSPF projecl which lielpq people distanl from the employment market lo gei work.
These projects dovetail well into our advice provision and help us to deliver a holislic service acTOSS Norlh
Norihampionsliire.

CITIZENS ADIIICF SF.RVICES CORBY & KETTERING
It1￿n5
advice
Corby &
Kettering
REPORT OF THE TRUSTEES
FINANCIAL REVIEW
Financial Position
Total incoining resources in the year were £509,350, of this £503,276 related lo project restricted aciivTrties.
A profil of£36.290 was made in the year. Ai 3 Isl March 2024 total reserves were £491,291 how'eiierlliese include
Teslricled funds (ie those funds received for coniraciually restricted aclil'ilies bul not yel spent) of £114.442. The
trustees have also designaled a iotal of £334,500 of funds for specific purposes. as sel oul in note I I, Ihis leaves
general unrestricted funds of £42,349 al 3 1st March 2024.
Reserves Policy
Ciltzens Advice Services Corby & Keiiering is required to ensure ihal free monies are available in eacli financial
year lo meel any reasonable foreseeable contingency. Tlie trustees Iiave allocated the financial reserves sel aside
allo￿, for sufficient casli tlow lo maintain Ilie core service of Ihe Organisalion al a level equivaleni io at leasl three
(3) months nonnal operating expenditure. Tliis is the equivalent of £138,000.
The Trustees have recenily reviewed our redundancy liahilily wliicli is relatively high gFiven the good staff
relention rale. The trustees have allocated £146,500 in our designated reserves to meet tliis liability in the evenl
that Ilie Chariiy were lo dissolve.
In recognition that the charity is accommodaled wiiliin local authority premises, Ihe trustees recognise that we
may be asked lo vacate these premises in the coming years. As a result, Ihe trustees have allocated £50.000 in
designated reserves lo cover the cost of securing altemale office accominodation.
Suminary of designated reserves".
3 Jnonihs operating cosls
Redundancy liabi lity
Office accoinmodation contingency
Total
£138,000
£146,500
£50.000
£334.500
Principal Funding Sources
The Trustee Board ext¢iids their &￿atItude to North Nonliamptonsliire Council (NNCI who continue to support
the core operating of the Charity in both Corby and Ketlering. Additionally, project specific fundin¥ was received
froin: Cilizens Advice, NNC for Corby & Kellering Hoinelessness, Department for Education (via NNC) for Ilie
Multiply project, Henry Smith Charity and Trussell Trusl.
NNC provide premises lo Ihe Cliarity in both Corby & Kettering, furtlier details of Iliis can be seen in Noie 12.
FUTURE PLM'S
Citizens Advice Services Corby & Kettering plan lo expand their reach io include the whole of Nonh
Norihampionshire And ￿,11] continue iheir Nvork to ensure that the necessary funds are secured so thal the services
people need are in place ￿,1]en our help is needed. Strategjc priorilies for the next twelve (12) montlis are to seek
new fundingJ streams lo support further project deliiery and Inlroduce servtLes in the areas of Wellingborough
and Eaql Northants. We ivill continue lo ensure thai we are fil for purpose and look foThiard to working with our
Partners in the ￿tUre lo serve our clients.

CITIZEliS ADVICE SERVICES CORBY & KE'r'rERING
cltlzen5
advice
Corby &
Kettering
REPORT OF THE'fRUSTEES
STRUCTURF., GoVE￿ANcE AND MANAGEMENT
Goi'erning document
Citizens Advice Services Corby & Ketieriiig is a coiiipany limited by ￿aran1¢¢ governed by its Meinoranduni and
Articles of Association dated 13th March 2007. It is registered as a Chai'ily with Ihe Charity Commission. Members
are elected from the local coinmunily and musl eiilier reside or work in Ilie BoTougl)s of Corby or Keiiering.
However such applicalions requirc Ilie approval of the Trustees. There are currenily nine members, eacli of wliom
agrees lo conlribule £1 in tlic event of the Charity winding up.
AppoiDlment of Trustees
As sei out in the Articles of Association the first Trustees shall be those persoiis notified lo Companies House as
Il)e first directors of Ilie Cliarity. Trustees are not required lo retire by rolalion and reinain as Trustees uniil they
resign. There shall be a Ininimum number of Ihree Trustees and a inaxiinum number of fifteen Trusiees.
The Tn]sl¢es liave ihe power to appoint additional Truslees or to fill a vacancy arisjng aniongsi the Trustees. The
members have the power lo nominate additional Truslees, or Truslees lo fill a vacancy. at a general meeting.
Trustee induction and training
New Trustees under&Fo an orientation day to brief them on their legal obligations under Charity and company laH',
the conlenl of the Meinorandujll and Articles of Association, Ihe deci.￿lon-1￿aking processes, the business plan
and Tecenl financial performances of tlie Charity. Truslees are encouraged io allend appropriale exiernal training
events where these will facilitate the undertaking of Ilieir rolc.
Organisational Structure
Citizens Advice Services Corby & K¢ltering is governed by its Trustee Board which is responsible for setting Ili¢
strategic direction of Ihe organisation and the policy of the Charity. Tlie Trustees carry the uliimale responsibility
for Ilie conducl of Ciiizens Advice Services Corby & Kellering and for ensuring that the Charity satisfies ils legal
and contractual obligalions. Trusiee.8 ineet, as a iiiinimum, quarterly and delegate the day-to-day operation of the
orgyanisalion to senior manageinerkt. The Trustee Board is independeni from manageinenl.
Ilqajor Risks
Citizens Advice Services Corby & Ketlering lias carried oui a risk assessment and a risk strategy lias been agreed
which is incorporated in the OrgJanisation's Business and Development Plan. T]ie Trustees recognise thai any
major risks lo wliich ihe Cliarity inight be exposed need lo be reviewed and sysleins pul in place to niiligate those
risks.
Included in external risks is that of the loqs of funding which is becoming increasingly difficult to replace. The
Charity strives to n]inimize exposure througli securing funding froin d?verse donors
SigTn¢d on behalf of tlie Trustees
P Arkell, Secretary
Date 1611012024

CITIZENS ADVICE SERVICES CORBY & KETTERING
citlzens
advice
Corby &
Kettering
IINDLPTr=N'DENT EXA.MINERS REPORT I"0 THE TRUSTEES OF
CITIZEJ'S ADVICE SERVICES CORBY & KETTERING
I report on the accounts of the company for the year ended 31 March 2024 whicli are set out on pages 9 to 17.
Respective responsibilitie5 of trustees and examiner
The Irustees (wlio are also the directors of tlie company for the purposes of company law) arc responsible for Ihe
preparation of the accounts. Tlie Iruslees consider Ihal an aud?t is not required for Ihis yLar under section 144(2)
of tlie Charities Act 2011 (Ilie 2011 Act) and that an independent examinaiion is needed. Tjie charily's gryoss
income exceeded £250,000 and l lim qualified to undertake Ihe cxaininaiion by being a qualifA¢d inember of The
Institute of Chartered Accouniants Enb7land and Wales.
Having salisfied myself that the charity is not subject to audii uiider company law and is eligible for independeiil
examinaiion. it is my responsibilily Io..
examine the accounts under section 145 of Ihe 201 l Act"
follow the procedures laid down in the general Directions given by Ilie Cliarily Conimission under section
145(5)(b) of Ilie 201 l Act,. and
state whetlier particular mailers have come to my attention.
Basis of independent examiner's report
My ¢xaniination was Ca￿led oul in accordance with the general Directions given by the Charity Commission. An
examination includes a review of the accounting records kepi by the Charity and a comparison of the accounts
presenied with those records. Il also includes consideration of any unusual ilems or disclosures in Ilie accounts,
and seeking explanations from you as trustees concerning any such inatters. The procedures undertaken do not
provide all the ei'idence Ihal would be required in an audit and consequently no opinion is given as lo wlieiher Ilie
accounts present a 'lrue and fair view, aiid the report is limited lo those matters set out in the slalemenl below.
Independent examiner's statement
In connection with my examination, no n)alter has come to my attention..
which gtves me reasonable cause lo believe that, in any material respect, the requirements:
lo keep accounting records in accordance wilh section 386 of tlie Companies Aci 2006. and
to prepare accounts which accord wtth the accounting records, coJi)ply with the accounting
requirements of section 396 of the Coinpanies Act 2006 and with Ilie meihods and principles of the
Sialeiiieni of Recommended Practice: Accounting and Reporting by Charities have not been mel" or
lo which, in my opinion, attention sliould be drawn in order to enable a proper understanding of the accounts
10 be reached.
P Tyler
Chartered Accountant (ICAEW)
Azeis
Thorpe House
93 Headlands
KETTERING
Norihainptonsliire
NN15 6BL
Date: 1611012024

CI'I'IZEY,S ADVICE SERVICES CORBY & Kbl'TERJNG
citizen5
advice
Corby&
Kettering
STATEMENT OF FII%ANCIAL ACTIVITIES FOR TIIF. YEAR LNDED 31ST MARCH 2024
Unrestricted
Reslricled
Tolal
Undesignated Designated Income Funds
Funds
Fui)ds
Fiinds
31.03.?4 31.03.24
Total
Funds
31.OJ.23
Notes
INCOMING RESOURCES
INCOME ANDENDOWMENTS
FROM..
Donalions aiid legacies
Investmenls
Charitable activilies
2A
2B
2C
2,480
2.894
700
2.480
2.894
503.276 503.976
1.812
2,083
357,316
Total Income and Endowments
6,074
503,276 509,350
361.211
RESOURCES EXPENDED
Expendilure on charitable activities
(473.060) (473,060)
372,724
Tolal expenditure
(473,060) (473,060)
372,724
NET INCOMING/{EXPENDITURE)
BEFORE TRANSFERS
6.074
30,216
36,290
(11.513)
EXCEPTIONAL INCOME
TRANSFER
(144.500)
144,500
NET MOVFMENT IN FUNDS
(138.426)
144,500
30.216
36.290
(11.513)
Total funds broughi forward
180,775
190,000
84,226 455,001
466,514
Tolal t.unds carried fonvard
£42,349
£334.500
£114,442 £491.291
£455,001
There were no endowment funds for the year.
There ￿￿ere no recognTr5ed gains or losses for the peTiod lo 31 March 2024 otlier than those included in ihe
Sialenient of Financial Activities.
All activities were continuing during the period.
Tlie noieg on pages 1110 17 forni part of tl)ese accounts.

CJTIZLNS ADVICE SERVICES CORBY & KETTERING
citizens
advice
Corby &
Kettering
BALANCE SHEET AT.IIST MARCH 2024
Notes
2024
2023
FIXFD ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Cash at bank aiid iii hand
64,346
486.761
11.797
481,660
493,457
551,107
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR
59,816
38,456
NET CURRENT ASSETS
491.291
455,001
TOTALASSETS LESS CURRENT
LIABILITIES
10
£491,291
£455.001
THE FUNDS OFTHE CHARITY:
UNRESTRICTED FUNDS
DESIGNATED FUNDS
RESTRICTED FUNDS
42.349
334.500
114.442
180.775
190.000
84,226
TOTAL CHARITY FUNDS
£491,291
£455,001
The charitable company is entiiled 10 exemption from audil under Seclion 477 of Ilie Companies Act 2006 for the
year ended 31 March 2024.
T]ie members liave not required ilie charitable company to obtain an audit of its financial slaleinents for Ihe year
ended 31 March 2024 in accordance witli Section 476 of the Conipanies Act 2006.
The trustees acknowledge tlieir responsibilities for
(a)
ensuring Ihal tlie cliarilable company keeps accounting records thai comply wilh Sections 386 and 387 of
the Companies Aci 2006 and
preparing financial Slaleinenls th,Jiich &yive a true and fair i'iew of the slate of affairs of the charitable
company as al the end of each financial year and of lis surplus or deficit for eacli financial year in
accordance willi the requir¢Jnenls of Sections 394 and 395 and wliich othenvise comply witli Ilie
requirements of Ihc Companies Act 2006 relating to financial staleiJ)ents. so far as applicable to the
liarilable company.
These financial siaiemenlq Iiave been prepared in accordance willi the special provisions of Parl 15 of tlie
Companies Act 2006 relalin¥ to small charitable companies and with Ilie Financial Reporting Standard 102 {FRS
102).
The financial slateinenis were approved by Ihe Board of Trustees on 1611012024 and were signed on its behalf by-
(b)
P Clarke
Noles on pages 10 to 17 fonn part of these financial Slatemenis.
10-

CII'IZLNS ADVICE SERVICES CORBY & KTr:I'TERING
cltlzens
advlce
Corby &
Kettering
NOTE,S TO FIIN'ANCIAL STATLMENTS FOR THE YLAR E￿,DED 31ST,NIARCH 2024
I. ACCOUNTING POLJCIES
The follo￿,Ing accounting policies have been used consistently in dealing willi items wliich are conskdered malerial
in relation lo Ihe Cliarily's financial slalemenls.
Accounting convention
Tlie financial slalements liaiie been prepared under the historical cost convention and in accordance witli tlie
Conipanies Act 2006 and the requ?reinenls ol Ilie Stateinent of Recommended Praciice (SORP FRS 102),
Accounling and Reporting by Charities.
ASSETS
Tangible Fixed Assets for use by Charity
Fixed assets are recorded at cosl or, in cases where fixed assets have been donated lo Citizens Advice Services
Corby & Keltering al the original cost to that Charity.
Depreciation
Depr¢cialion lias been provided al Ihe following rates in order to write down cost or valuation. less estimated
residual value, of all tangible fixed assels by equal annual instalinents over their expecled useful lives.
Furniiure
25%
Reducing balance
Straight line
Equipment
I￿,cOMING RESOURCES
Recognition of incoming resourees
Tliese are included in the Statenient of Financial Activilies (SOFA) when:
the Chariiy becoines entiiled io the resources;
the Trustees are virtually cenain they will receive the resources. and
the Inonelary value can be measured willi sufficient reliability.
Incoming resources M'ith related expenditure
Wliere incoining resources Iiave relaied expendiliire (as witli fundraising or conlracl incoIiie} Ilie incoming
resources and related expendiluT¢ arc Teported gross in Ihe SOFA.
Grants and donations
Granls and donations are only included in the SOFA when Ihe Charity has unconditional entiileinent to Ihe
r¢50urces.
Contractual income and performance related grants
This is only included in the SOFA once the related goods or services hai'e been delivered.
Gifts in kind
Gifis in kind are accounted for at a reasonable eslimate of their value to the Charity or the amount actually realised.
Gifts in kind for sale or distribulion are included in the accounts as gitts only wlien sold or distributed by the
Cliarily.
Gifis in kind for use by ihe Charity are included in the SOFA as incoming resources when receivable.
Donated serviees and facilities
These are only included in incoming resources (with an equiiialeni amount in resources expended) where ihe
11-

CITIZENS ADVICE SERIIICLS CORBY & KETTERING
citizens
advice
Corby &
Kettering
I%OTES TO FI￿,ANCIAL STATEMENTS FOR THE YEAR ENDEI) 31ST MARCH 2024
benefit lo the Charity is reasonably quantifiable, measurable and inalerial. The value placed on these resources is
the estiinated value lo Ilie Cliarity of the service or facility received.
Volunteer help
The value of any voluntary Iielp received is not included in the acLounis bul is described in tlie Trvslees, annual
report.
Investment ineome
This is included in the accounts when receivable.
EXPEIN'DITLRE AND LIABILITIES
Liability recognition
Liabilities are recognised as soon as Ihere is a legal or conslructive obligation cominilling the Charily to pay oui
resources.
Goi'ernanee costs
Include costs of the preparation and examination of statutory accouiits. the costs of Iruslee meetings and cosi of
any leg7al advice to Tnislees on govemallce or conslilulional inalters.
Grants with performance conditions
Wliere the Cliarity gives a grant with conditions for ils paynienl being a specific level of service or output lo be
provided, such grants are only rccobynised in the SOFA once the recipient of ihe &Tant has provided ihe specified
serviLe or oulput.
Grants pa}able without performance conditions
Tliese are only recognised in the accounls when a commilment lias been made and there are no conditions to be
Inel relating io Ihe &Tanl which reinain in the control of Ihe Cliarily.
Value Added I'ax
As the inajoriiy of Citizens Advice Services Corby & Kellering's activities are classified as exempt or non-business
activities for the pu4)oses of value added tax, Citizens Advice Services Corby & Kettering is unable lo reclaii
any i'alue added tax wliicli il suffers on ils purcliases.
Taxation
No provision has been made for corporate tax or deferred lax as the chariiable organisalion is a registered Charity
and is, therefore, exeii)pt from laxaiion.
12-

CITl7,E￿,s ADVICE SERVICES CORBY & KETTTr=RING
cltizens
advice
Corby &
Kettering
NOTES I'O FINANCJAL STATEMENTS FOR I"HE YEAR ENDED 3JST VIARCH 2024
ANALYSIS OF INCOMING RESOURCES
2024
2023
2A
VOLUNTARY INCOME
Donalions and legacies
INVESTMENT INCOME
£2.480
£1,812
2B
Interest received
£2,894
£2,083
2C INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
Unrestricted
Funds
2024
Restricted
Funds
2024
Total
2024
Total
2023
Awards for All
Big, Local
BBO- Goodm'ill SolutTons
NNC Corb)'ICorb}' Borougli Council
NESS (Wami Homes)
Henry Smith
Corby Boroligh Couiicil Homelessiiess
NNC KetteringlKetlcring Borough Council
NNC KetteringlKBC Housiiig
NNC Household Support
Trussell Trust Food Bank
CITA- Other
Multiply
Corby Foodbank
Dignity In Crisis
Other
19,980
18.278
19,980
18.278
9,932
18,278
13,420
28.000
42,720
47,200
19.367
80,000
30,000
3,000
10,100
15,000
10.930
28,000
8,994
48,000
19.367
88,000
22.000
37.870
10,703
31,125
123,121
15,150
10,000
22.688
28,000
8.994
48,000
19.367
88.000
22.000
37.870
10,703
31.125
123.121
15.150
i 0,000
23,388
700
29,369
£700
£503.276
£503,976
£357,316
13-

CII'I£EryS ADVICE SERVICES CORBY & KETTERING
citizens
advice
Corby &
Kettering
NOTES I'o FINANCIAL STATEMENI'S FOR THE YEAR ENIDED 31ST MARCH 2024
ANALYSIS OF RESOURCES EXPENDF.D
Unreslricled
Funds
2024
Reslricled
Funds
2024
Total
2024
Tolal
2023
3 CHARITABLE ACTIVITIES
Volunteer and iravel expenses
Trainiiig and conference fees
Rent. rates aiid util ilies
Cilizens Advice Membership
Wages and salarie.s (Jiote 4)
Telephone
Partner Payinenl
Printing, postage and statiOT]ery
IT Equipment
Independenl exaininers fee (noie 6)
Consultancy fees
Repairs dnd maintenance
Room hire
10,785
1,253
6.517
8.860
391.003
5.584
20.226
13,960
4,123
4.080
1.344
2.583
2,742
£473,060
15.014
923
4.241
8,140
324.658
4,353
1,253
6,517
8.860
391.003
5,584
20.2?6
13,960
4.123
4,080
1,344
2,583
2.742
12.215
3,180
£473.060
£372.724
EMPLOYEES
2024
2023
Staff costs were as follows...
Gross ivages, salaries and benefits in kind
Fmployer's national insurance costs
Pension
355.060
30.266
5.677
£391.003
300,003
20.202
4,453
£324.658
Staff nltmbers were as follows:_
Managemeni
Other
Al I relate io work on Charitable Activities
2024
2023
12
15
There were no 'high paid, staff in tlie year. 'High paid, is currently defined in siatute as being £60,000 per annum.
TRUSTEES
2024
2023
Out of pocket expenses reimbursed io Trustees:_
Nunibei- of Trusiees ￿,hO ivere paid ¢¥penses
14-

CITIZE.YS ADVICE SERVICES CORBY & KETTERING
citizens
advice
Corby &
Ketter+ng
NOTES TO FINANCIAL STATE,MENTS FOR THE YEAR EN'DED 31ST MARCH 2024
FEES FOR INDEPENDENT EXAMINATION
20?4
2023
Independent examiner s fees for reporting on the accounts
£4,080
£3,180
TAINGIBLE FIXTr.D ASSETS
Flirniture and
ui
ment
Tolal
Cost
At l April 2023
Addilions
Disposals
26,881
26,881
At 31 sl March 2024
26.881
26,881
DEPRECIATION
At l April 2023
Charge for year
Eliminated on Disposal
26,881
26,881
At 31 st March 2024
26,881
26.881
NET BOOK VALUE
Ai 31 st March 2024
At 3 Isl March 2023
DEBTORS
2024
2023
Oiher debtors
£ 64.346
£ 11.797
CREDITORS: AMOUNTS FALLING DUE WITHIN OINE YEAR
2024
20?3
Other creditors
£59,816
£38.456
15-

CITIZEIN'S ADVICE SERN'ICES CORBY & KF,TTERI￿G
citlzens
advlce
Corby &
Kettering
NO"fES TO FI￿,ANCIAL STATEMENTS FOR I'HE YEAR ENDED 31SI" I¥qARCH 2024
10. ANALYSIS OF NET ASSETS BETWEF.N FIINDS
General
Designated
Funds
Fuiids
Restricted
Funds
Total
Funds
TanLyible Fixed Assets
Currenl assets
Currenl liabililies
42,349
334.500
174.2_58
(59.816)
114.442
551.107
(59,816)
491.291
Nel assels at 31 si March 2024 4? 349
334.500
11. UNRESTRJCTED FUNDS
01.04.23
I nconiin
Oul
oin
Transfer
31.03.24
General purpose
Designaled Funds
180.775
190,000
£370.775
6.074
(144.500)
144.500
42,349
334,500
£376,849
£8.574
The level of designated funds are sel by the Trustees on an annual basis after due consideralion of likely future
expenditure. As such the Tn]slees decide upon allocations to or from designated funds.
At 31 March 2024 the Trustees had allocaled tlie designated funds as follows:
Redundancy costs (in the evenl the cliarity ceased)
£146,500
3 months operating costs
£138,000
Office accoinmodation contingency
£50,000
12. RESTIUCTED FUNDS
01.04.23
Incomin
Out
oin
Transfers
31.03.24
Awards for All
Big Local
Corby Food Bank
Dignity In Crisis
Corby Borough Council (CBC)
CBC Homelessness
Henry Sniith
Kettering Borough Council (KBC)
KBC Housii)g
Oundle Food Bank
NESS
Other
19,980
18,278
15,150
i 0.000
28,000
19,367
48.000
88.000
22.000
10.703
8.994
22.688
19,980
(370)
(5.975)
(253)
6,880
(25.528)
(21.125)
(10.253)
(28.000)
(19,367)
(48.655)
(88,000)
{22.000)
27.662
27,007
(3,410)
9.129
17.300
3,000
(18,123)
(21,073)
(3,000)
(20,226)
{41 .895)
(91.702)
£473.060
Helpline
NNC Household Support
CITA- Other
Muliiply
37.870
31,125
123.121
£503,276
17,644
4.230
36.674
15,000
5.255
£84.226
114.442
16-

CITI/LNS ADVICL SERVICES CORBY & KETTERING
citizen5
advice
Corby &
Kettering
NOTES TO FI.NANCIAL STATENIF.NTS FOR THE YEAR ENDED 31ST MARCII 2024
12. RESTRICTED FUNDS (continued)
CLS Norihamptoiishire
sub-conlract delivery partner on the Nortlianls Energy Saving Service
providing casework services in debi, benefits and energy advice
Big Local provided funding for oulreacli worker within the Corby Kingswood and Hazelwood
Cominunily Centres
CBC Homelessness provide funding lo support a part-tinie money advice worker
NNC provide funding lo support the core service in Corby and also specialist benefits advice
NNC PToiiid¢ funding lo support the core service in Kettering and also specialist debt advice
Henry Sinith Charity provide funding for additional debt and benefits advice
ESF funds provides the funding to support long ienii unemployed people by removing the barriers
tlial prevenl them from enterin&y einployment
Citizen5 Advice provided funding for ilie Help lo Claim service which helped clienls making their
claim for Universal Credit.
13. DONATED FACILITIES
Nortl) Northanls Council (NNC) provides premises (and associated utilities) to the charity at no charge in both
Corby and Ketteriiig. The Trustees recognising Iliis iialuable conlribulion lo the charity, s activilies, but as a
donated facilily, ils comjnercial value should not be reflected in these accounts.
14. TRANSACTIONS WITH RELATED PARTIES
Oilier Ihan as described in Nole 5, Ihere are no transactions with related parlies during the year.
17-