Company Registratlon Number: 06210127
Charlty Registration Number: 1126466
South Tyneside Citizens Advice Bureau
Financial Statements
For the Year Ending
31 March 2024
JANE ASCROFf ACCOUNTANCY LIMITED
Chartered Accountants
Enterprise House
Harmire Enterprise Park
Bamard Castle
County Durham
DL12 8XT

South Tyneside Citizens Advice Bureau
Flnanclal Statements
Y￿r Ended 31 March 2024
Page
Trustees, Annual Rewt {Incofporating the Directorfs Report)
Independent Examinels Report lo the Trustees
Statement of Financial Activities (Including Irm and ExperKliture Account)
10
Statement of Finandal Posbtton
11
Statement of Cash Flthvs
12
Nckns lo the Flnancial Slatements
13
Th• Followlng Pago8 Do Not Forni Part of th• Flnan¢lal Statamonts
Detailed Statement of Financial Actsvitses

South Tyneside Citizens Advice Bureau
Trustees. Annual Raport Ilncorporatlng the Dlrectorfs Report)
Year Ended 31 March 2024
The trustees, who are also Ihe directors for the purposes of company law, present thelr report and the
unaudited financial ststements of the charty for the year ended 31 March 2024.
South Tyneslde Local Citizens Advice (LCA) objectives are to promote the charrtable purpose for the
benefit of the communty of South Tyneside by the advancement of education, the protectlon and
preservation of health, and the relief of povety, sickness and distress. Infomiation, advice and
representation are the tools we use to achieve this and we have recovered over £8 rnillion for our
beneficiaries in the last financial year. In carrying out these objectives, and in all aspects of Its work,
we are committed to promotlng equality, diversty & inclusion, preventing prejudice and discrimination,
ensuring equal acc&ss to advice and promoting good relatlons be￿68n all sections of the comrnunty.
In view of the relatlonshlp wlth National Citlzen8 Advlce, we are requlred to comply fully wSth the aims
and principles of the 8ervlce and we are regularly auditsd to ensure thls compliance.
Publ1¢ Benefft
The Twstees have had regard to the Charlty Commission's guidance on their legal duty of public
benefit. and are satisfied that tha charity delivers public benefrt, and due regard Is paid to the guklan
on public benefrt when deciding on what new projects the charity should undertake.

South Tyneside Citizens Advlce Bureau
Trustaes. Annual Report (Incorporating the Dlrectorfs Report) (cojthuqd)
Year Ended 31 March 2024
Achlev
ents an
Perfomianca
The main areas of our charitable activitses are the provision of inforrnthn, advice and representstion
to anyone living andlor working in South Tyneside. ￿lIst our services are open to all communitie$,
the m40rity of our clienls are on low incomes and as such the majority of our advice and assistance
relates to Welfare Benefrts and Debt. To ensure equty. diversty and inclusion we 8180 offer our
services to the Ethnic Minority communities In their first language, to ensure no-one is disenfranchised
from using our servlces due to language or cultural differenc88.
The ongolng Current cost of Imng crisis has pushed many more people furthar into financ￿[ hardship
and the need for our seNices has never been greater. R•fe￿aS to food banks and charltable grants to
help with fuel costs continues to play a major rde in our work, over and above the legal advice and
presentation we offer people.
Throughout the financlal year the Charlty has complSed with all policy and legislation laid down by the
Charities Commission, Companies House. The Financial Conduct Authority and Citizen8 Advice to
ensure the smooth and effective running of the Charity and its control over ts finances. We are
audtted each ywdr by National Citizerffj Adv￿ to ensure full compllance.
The Trustee Board regulaty ass888 Its collective skills to ensure its ability to coThluct the Charfties
business and an annual Trustee Self-appraisal tak88 place to confirni this and to identlfy any areas
where improvements can be made.
As part of the Citizens Advice Nelwork the qualty of our advice is rnnitored nationally on a rolling 12
monthly basis as a Key Perforrnance Indicator and rated Green, Amber. Yellow or Red. The Charty
has achieved a green rdting on all issues and the Assessor from CitEen8 Advtce has confimied the
following.. -
"Our 888•88ments 8hthY you can have confidence that you give goc#J advlce consistantlf.
Citizens Advlce nationalty also undertake a rolling 12•month remote Client Satisfaction Survey on
each Local Ctlizen8 Advice and score them against the National average. The following table shows
our scoring for the last financial year. which you will see is higher than the National average on all
areas.
8urv
Questlon
Ease of Access for client
W forward for client
Problems resolved for client
Would diant reCom￿nd our fjervice
Our Scorn
870
89%
lonal Avera
730
830
74%
89%
It is V￿rth noting that in many Instances we are simply not able to resolve a clienfs problem as the
laws do not all￿ for the ￿l¢Ome they desire.
Bolh the qualty of advice and the sefvices provKled to our ben*iaries confirn￿ that the Chartty is
meeting all its charftable aims and objectives.

South Tyneside Citizens Advice Bureau
Trustees. Annual Report (Incorpordtlng the Dlr•ctorfs Report) (conthuedj
Year Ended 31 March 2024
The key tharity outcomes arKI statistics bth confinn our achievements ar¥J performance over the
last year and we conb.nue to see increase in demand for our services.
Key Charlty Outcomes & Statbtks
Number of Cllents adv5sed
Number of Issues deaft wlth
Recovered for Cllents
Debts dealt wlth for Cllents
£10 958 349
Client
Benefrts & Tax Credits
Universal Credri
Consumer Gooxls & Services
Charitable Su
ortl Food banks
Debt
Discrimination & Hate Crime
Education
ment
Financial Services & C bil.
Health & Communi
Care
Housin
Immi
ration & National.
Le
al
Rekittonshi
Tax
Travel & Trans
Utilities & Communications
Other
Cllents
Issues
Beneffts & Tax Credits
Universal Credit
Consumer Goods & Services
Charitable Su
rtl Food banks
Debt
Discrimination & Hate Crime
Education
Em
lo
ent
FinancAI Services & Ca
Heatth & Commun
Care
Fk)usin
Immi
ralion & National.
al
Relalionshi
l$$ues
170
491
285
15
40
343
150
109
25
57
681
161
617
190
308
450
703
104
185
715
379
& Fami
& Fami
78
134
377
Travel & Trdns
Utilities & Communications
Other
Grand Totsl
Grand Total
he number of 'lssues' is aws higl*r than the nuTh*)er of 'Clients' as most clients present with more
than one Issue.
Client Profil•
Gender
Female
Male
Prefer different temi
Grand Total
Ethnk
White
Asian
Blad(
Mixed
58%
42%
86%
7%
2%
2%
Other
100%
Disabll
Disabled
Long-Term Heath CorKlition
Not disabledlno health problems
Grand Totsl
13%
Grand Tolal
100%
It B always worth reminding ourselves that behind these statistics are people's lives and livelihoods as
they struggle to manage during these extremely difftult financial lirres.

South Tyneside Citizens Advice Bureau
Truste88' Annual Report (Incoryjorating the Directorfs Report) (eonllnued)
Yaar Ended 31 March 2024
Flnanci
l Revlew
Investment pollcy
A8lde from relaining a prudent amount In reserves each year. most of the Bureau's funds are to be
Spent in the short tem so there are few funds for long term investment. Surplus bank balances are
placed in interest-bearing accounts, however, given the current rate of Interest being offered by banks
nationally, the interest received on these sums is negligible in comparison to that in prevlous years.
Reserves pollcy
The trustees believe that Ihe bureau should hold financlal reserve8 in order to ensure that tha charlty
can contlnua to operate and meet the needs of clients in the event of unforeseen and potentially
financially damaging circumstance5 arislng. It has taken into account the reliabilty and continuance of
future funding, timing of cash flows and working capital requirements, cover for unplanned emergency
repalrs and potential liabilities relating to staff should there be closure of a particular activty.
The trustees conslder therefore that it would be prudent to 8et aside a reserves pollcy of £200,000
equivalent to 6 months Central and General running costs.
D••lgnatsd Costs
In addltlon Unr88trtcted funds of £80.000 have been d88ignat8d for the followlng purp08e8:.
Equipment reseNe - a reserve to en8ur8 that there 18 sufficient money to replace equipment when it
become8 obsolete or beyond economic repair.
Contractual cornmitmenl resetve - a res8Ne to ensure that the bureau is able to cover contracted
payment8 to staff such as redundancy, provision of locum maternlty cover, and the ¢08ts of any
dlsciplinary andlor grievance procedur88 whlch may ari88.
Prnm1808 - a r88erva to provlde lor the cost of major repairs and maintenance of the bureau for the
nexi 5 years.
Development reserve - a reserve to all¢)w the burèau to undertake the development of new project8
and areas of work and to conduct full feasibilty 8tudie8 on the advisability of such proposals.
The following fund8 detailed in note 14 are re8tricled by th8 donor or funder and cannot be used for
the general purposes of the bureau. Their existence, and the sum8 of money therein, do not Imply that
there has been an underspend but may result from a variety of clrcumstance8 including timing
differences between the bureau's financlal year and the fundlng year of the pro*t concemed.
Thi8 reserves policy 18 monitorad and reviewed by the trustees 8nnu811y.

South Tyneside Citizens Advice Bureau
Trustees. Annual Report (Incorporatlng th• Dlrectorfs Report) (C￿￿￿•d)
Year Ended 31 March 2024
Structurn Governance and Man
ment
Governing document
The Bureau was incorporated on 12th April 2007 (no. 0621012n arKI registered as a charity on 28th
October 2008 (no. 1126466). It is govemed by ts Memorandum arKI Articles of AsKKiation. Prior to
incorporation the Bureau was registered as a Charty {no. 255978) on 4th June 1968.
R￿rUstment and appolntm•nt of Management Committee members
The Bureau is managed by a Managanent Committee {'the Committee"), which is drawn from the
local communty and whose members have bad(grounds relevant to the Bureau's work. The mernbers
are charity trustees who have *al responsibilty for the general control and management of the
Bureau, including financial management and control.
The Committee is responsib￿ for ensuriThJ that the Bureau complies with ts Citizerts Advice C'CitA'
membership schewE, charity and company legislation arKI obtaininthanaging resources for the
service within South Tyneside. In Fwactice, day-t• rnanage￿nt is delegated lo the Chief
EXeCUtr￿ off￿6r and Manager.
The Commrttee members are elected at the AGM to Ser￿ until the subsequent AGM. The maximum
number of committee members is 15, up to one-third of whom may be norninated by any local
organisattons which are cornmrtted to the aims and resp￿sibilrtteS of the Bureau. Currently. four
Committee members are nominated by South Tyneside Metropditsn Borough Council C'STMBC.). In
addition, the Chief ExecutNe Officer and Manager. and no more than three staff representatives have
membership of the Commrttee. a a complement whth is cuffentty filled.
Organis￿l0naJ structure
The Commiitee meets al Jeast q￿rterlY and is responsible for strategic direction and policy of the
Bureau. The govemirvJ documents provide for the appointrnent of such sub<ommittees as may be
deemed necessary to ensure the smooth running of the Bureau. Currentty, there is an Executrve
Sub-committee comprising of 5 of the Committee members and it is their responsibilty lo take
management decisions, including all personnel and staff-rekted matters, belween the quarte
Committee meetings. The Exeujtive Sut￿cOMm￿tee meets at least once beiween each Committee
meeting.
The Bureau also has a Premises Commtitee, comprising of 5 of the members frorn tioth the siaff and
Manageffent Committee, and which has responsibilty ￿ all prernises business. including Haalth and
Safety.
A scheme of delegatlon ts In ￿ce and day-tw responsibility for the provision of ser¥ices at the
Bureau's two locations, South Shields and Jarrtrw, rests with the Chief Executive Officer and Manager.

South Tyneside Citizens Advice Bureau
Trustees, Annual Report (Incorporating the Dlrectorfs Report) fconfynu
Year Endod 31 March 2024
Management Commlttee inductlon and tralnlng
Most Committee members have been involved with the charty for several years prior to the transfer of
activities and a￿ therefore familiar with th8 Bureau's practical work. New members are presented
with a copy of the Bureau's Office Manual {which was last updated in May 2023) which includes
comprehensive infonnation on the membership of the Committee and sub-committees, and the
responsibilities of the relevant members of each.
Committee members can use CitA's intranet site, CABlink and the Bureau Management Infonnatlon
System (BMIS). which hosts designated trustee pages with a broad range of internal and extemal
reference material and information to support them in their roles. Regular Trustee training and events
are organised which Trustees are encouraged to attend.
Related partles
The Bureau, in common wlth all other bureaux in the UK, ts a member of Citizens Advice. the national
charity (charity register number 279057) which sets standards for advice and equalty & diversity
throughout the bureaux netrwork. The Bureau receNes support In the fom) of training. infomiation
systems and submlts to regular audits from CitA, whtch are supplemented by the Bureau's ¢Y4vn
intemal Independent File Review programme.
The Bureau has now signed up to the new Membership Agreement with Citizens Advice which
includes a new Perfomance Qualty Frameworf( which monitors and audits all aspects of our work
with the abilty to make comparisons between similar Bureaux on key areas such as qualty of advice,
financlal controls and governance.
As well as providing a number of Commlttee rnembers, STMBC provides core funding to the Bureau
on the proviso that the key aims of the Bureau remain to be slmllar to their own aims which include the
promotion of financial inclusion and resolution of social and economic problems. leading lo greater
quality of life for its residents.
Risk managament
A rBk management system exists within the 8ureau 'which sets out the major risks to which it is
exposed, as identified by the Committee. By and large many of the perceived risks are shared by a
number of bureaux which makes for ease of management through policies and procedures directed
through CitA. Notwithstanding this, the Committee periodically review the risks and systems and
establish procedures to identfy, monitor and manage risks which may be particular to the Bureau.

South Tyneside Citizens Advice Bureau
Trustses, Annual Report {Incorporatlng the D5r•¢torfs Report) {¢ontlnued)
Year Ended 31 March 2024
d Admlnlstr tive Detalls
Ragistered charlty nam•
South Tyneside Citizens Advice Bu￿U
Charfty reglstratlon number
1126466
Company reglstratlon number 06210127
Prfnclpal offlce and reg18tered 2rKI Floor
office
Edlnburgh Building
Station Approach
South Shields
NE33 1HR
Th• Trustee8
Mr K Palmer (Chair)
Mr G Pattison (Treasurer)
M8 J Ward
Cllr. S Dean
M8 S Barton
Mr P Lott (VEce Chair)
Mr K Whltehead
Cllr. R Berkeley
Cllr. A Best
Cllr. L MGHugh
M8 M Begum
Cllr J Pott8
(Resigned 1 Septemb•r 2023)
(Resigned 1 September 2023)
(Appolnted 1 September 2023)
staff Rep8
D Burt C Falrclough
Exunclo
K Fox- Manager M Rob8on- Deputy Man8ger
Company Secretary
Mr l Thompson
Indopendent Examlner
Jane A8croft FCA MA (Cantab)
Enterprlse House
Hamiire Enterprise Park
Barnard Castle
County Durham
DL12 8XT
Small Company Provlslons
This report has been prepared in accordance with the provislons applicable to companles entitled to
the small companies exemption.

South Tyneside Citizens Advice Bureau
Tntstees, Annual Roport (Incorporatlng the DlreGtorfs Report) (conthiued)
Year Ended 31 MaKh 2024
The trustees, annual report was approved on ....
trustees by:
Mr l Thompson
Charity Secretary

South Tyneslde Citizens Advice Bureau
Indyndent Examinerfs Report to the Trustees of South Trneslde Cltlzens Advice Bureau
Year Ended 31 March 2024
I report to the trustees ¢)n my examination of the financial ststements of South Tynestde Citizens
Advlce Bureau ('the charty,) for the year ended 31 March 2024.
Responslbllltles and Basls of Report
A8 the trustee8 of the company {and also Its dlrectors for the purp08es of company law) you are
responslble for the preparation of the financial statements in accordance with the requirements of the
Companies Act 2006 {Y)e 2006 Act,).
Having 8atisfled myself that th8 account8 of the company are not required to b8 audited under Part 16
of the 2006 Act and are ellglble for independent examinatton, I report in respect of my examination of
the charity's accounts as carried out under section 145 of the Charities Act 2011 (Ihe 2011 Act.). In
carrying out my examination I have followed the Directions given by the Charity Commisslon under
Section 145(5)(b) of the 2011 Act.
Indepondent Examlnorf8 8tstsment
Since the Charty's gross income exceeded £250,000 your examlner must be a member of a body
li8ted in sectlon 145 of the 2011 Act, I confirm that l am qualified to undertake the ex8mlnatlon
because l am a member of the Institute of Chartered Accountants in England and Wale8 (ICAEW),
whtch 18 one of the listed bodle8.
I have completed my exarnination. l ¢onfim that no matters have come to my attentSon in connection
wlth the examlnation giving me cause to believe:
accountlng records were not kept In respect of the charty as required by sectlon 386 of the
2006 Act. or
the financlal 8tatement8 do not accord wlth those record8: or
the financlal statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'true and fairf view which
Is not 8 matter considered as part of an independent 8X8mination; or
the financlal ststements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accountlng and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicabla in Ihe UK and Republic of Ireland (FRS 102).
I have no concern8 and have come acro38 no other matters In connection wlth the examlnation to
whEch attention should be drawn in th55 report in order to enable a proper understanding of the
accounts to be reached.
Jane Ascroft FCA MA (Cantab)
Independent Examiner
Enterprise House
Hamire Enterprise Pa
Bamard Castle
County Durham
DL12 8XT

South Tyneside Citizens Advice Bureau
ststement of Flnanclal Activities
(Including Income and expenditure account)
Year Ended 31 March 2024
2024
Restricted
funds Total funds Total fvnds
2023
Unrestricted
funds
Income and endowments
Donations and legacies
Charitable activities
Investment Inco￿
8,443
166,229
981
6,443
885.904
26,251
846,690
214
719,675
Total Income
173,653
719,675
893,328
873.155
Expenditure
Expenditure on charitablè actNities
Totsl expendlture
158,806
158,806
724,126
724.126
882.932
882.932
763,702
763,702
Net Income and net movement In funds
14,847
(4,451)
10.396
109,453
Re¢onclllatlon of funds
Total funds brought for4vard
Total funds carrled forward
652.168
22,959
675,127
685,523
565,674
667.015
18.508
675,127
The statement of financial activities includes all gains and losses recognlsed In the year.
All income and expenditure derive from continuing activities.
The notes on pages 13 to 24 fomi part of these flnanclal statements.
10

South Tyneside Cltlzens Advice Bureau
Statement of Financial Posftlon
31 March 2024
2024
2023
Flxed Assats
Tangible fixed assels
14
62.902
86,325
Current A880ts
Debtor3
Cash at bank and in hand
16
63,702
597,714
661,416
72.072
560,800
632,872
Credltor8: amounts falllng due wlthln one year
Net Current As8•ts
16
38,795
622.621
685.523
24,070
608,802
675,127
675,127
Total A88ats Lou Curr•nt Llabllltlo8
Net A88•ts
685.523
Funds of tho Charlty
Restricted funds
Unrestricted funds
18.508
667,015
685,523
22,959
852,168
675.127
Total charlty funds
18
For the year ending 31 March 2024 the charity was entilled to exemptk)n from audit under 88ction 477
ef the Companies Act 20CB rnkting to Small companies.
Dlrector8' re8ponsibilitres:
The member8 have not requlrad the compary to obtain an audlt of118 financlal 81atanent8 for the
year in question in accordance with section 476:
The directors acknowledge thelr responsibilities for complying wilh the requirements of the Acl
with respect to accounting records and the preparation of financial ststements.
These financial statements have been prepared In accordance with the provisions appllcable to
companies subject to tha small companies, regime.
ncial statements were approved by the board of trustees and authorised for i88ue ¢)n
arg sigr*d on behalf of the board by:
Mr K Palmer (Chair)
Trustee
Mr G Pattlsm (Treasurer)
T￿￿tee
The notes on page5 13 to 24 forni part of these flnanclal s&￿eMents.
11

South Tyneside Citizens Advice Bureau
Staterne￿ of Cash Flows
Year Ended 31 htsreh 2024
2024
2023
Cash Flows from Operating Actlvltla8
Net income
10.396
109,453
Adjustments for.
Depreciation of tarvJible ￿ed assets
Other interest receNable and similar income
Accrued income
3.423
(981)
(2,071)
5,287
(214)
(3.945)
Changes in..
Trade and other debtors
Trade and other creditors
9.330
15.836
35.933
(20,674)
{13.191)
76,716
Cash generated from operakns
Interest received
981
214
Net cash from operating a￿1VitieS
36,914
76,930
Net Increase in Cash and Cash Equlvalents
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equlvalents at End of Year
36.914
560,800
597,714
76,930
483,870
560,800
The notes on pagès 13 to 24 fomi part of these financial statements.
12

South Tyneside Citizens Advlce Bureau
Notes to the Flnancial Statements
Year Ended 31 March 2024
General Infomwtlon
The charity is a public benefrt errtity and a private company limited by guarantee, registered In
England and Wales and a registered charty in England and Wales. The address of the
registered office is 2nd Floor, Edinburgh Building, Station Approach. South Shields, NE33 1 HR.
Statsment of Compliance
These financial statements have been prepared in compliance wlth FRS 102, The Financial
Reporting Standard applicable in the UK arKI the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of IrelarKI (FRS 102) (Charlties
SORP (FRS 102)) and the Companies Act 2006.
Accounting Policles
Basis of Preparatlon
The financial statements have been prepared on the historical cost basis. as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
Value through income or expenditure.
The financial statements are prepared in sterllng, whlch is the fundiorkql currency of the entity.
Golng Concern
There are no material uncertainties about the charity's abillty to continue.
Judgements and Key Sources of Estlmatlon Uncertalnty
The preparation of the financial ststements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under tha circumstances. The trustees
consider that there are no SIgn￿￿1nt estimates or judgements affecting these financial
statements.
Fund Accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds eamiarked by the trustees for particular future project or
commitment.
Restrtcted funds are subjected to restrrctions on their expenditure declared by the donor or
through the temis of an appeal, and fall into one of two sub-classes: restricted Income fijnds or
endowment funds.
13

South Tyneside Citizens Advice Bureau
Notes to the Flnanclal Statements (conthueo)
Year Ended 31 March 2024
Accountlng Pollclés (￿￿￿ed1
Income
All Incoming resources are included in the statement of financial aclivities when entitlement has
passed to the charity; it is probable that the economic beneffts a&8ociated wilh the transactDn
will flthy to the charity and the amount can be reliabty measured. The following specific policies
8r8 applied to particular categories of income:
ncome from donations or grants 18 recognised whan there is evidence of entitlement to th•
gfft, receipt 18 pr¢)bable arKI it8 wrnunt can be measured reliably.
legw income is recognlsed when receipt is probable and ent1U8n￿nt is established.
Incorne from donated goods is measured at the fair value of the goods unless this 18
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. DOr￿ted facilities and services are recognised in the
accounts when received rf the value can bo raliably rneasured. No amounts are Included for
the contribution of general voluntews.
Incorne from contracts for the suppty of servic88 18 fecognised wilh the dellvery of th8
contracted 8eNice. This is cLqssffied as unrestricted funds unless there 18 a contractual
requirement for il to be Spent on a particular puw and returned if unspent. in which ca8e
It may be regardad as restricted.
Expendlturn
Expenditure is recognised on an accru* basis as a liability ts incurred. Expenditure indudes any
VAT which cannot be fully recovered, and ig classified under headings of Ihe statement of
financkql activitie8 to which it relate8:
expenditure on raising funds includes the costs of all furKlraislng activiti88. evenls,
non4harltable tradiw actMt￿$, and the 8818 of donated g¢)¢xl8.
expenditure on charitable activities includes all costs incurred by a charlty in undertaking
actl¥ities that further its charitable aims for the benefft of its beneficiaries. including those
support costs and costs relating to the govemance of the charity apporti¢)ned to charitable
activittes.
other expendtture includes all expenditure that is neiiher related lo raising funds for the
charity nor part of fts expenditure on charitable aclNitie8.
All costs are allocated to expenditure categoiies r8fl8Cting the use of th8 resource. Direct cost8
attributab￿ to a single actNty are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justif￿ble and con8iStent ba818.
Operatlng Leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The
aggregate benefrt of lease incentives is recognised as a reductK)n to expense over tha leasa
temi, on a straight4ine basis.
14

South Tyneside Citizens Advice Bureau
Notes to the Flnanclal Stst•rnents (cwthwd)
Year Ended 31 March 2024
Acc¢)untlng Policles
Tanglble Assets
Tangible assets are initialty recorded at cost. and subsequenty slated at cost less any
accumulated depreciation and Impalm￿nI kjsses.
DeprKlatlon
Depreciation 58 catculaled 80 as to ￿lIe off the cost or valuation of an asse( lass ils rasidual
value. over the useful economic lrfe of that a88et a8 folky•￿.
Freehold prop
Flxtures, fith'ngs & equlprnnt
2% Straight line
15% reducing balanca
Impalrni•nt of Flx•d Awts
A review for indicators of impairment is carried out at each reporting data. wilh the recoverable
amount being estimated where such indicator3 exisl. Where the carying value exceeds the
r￿0verable arnount, the asset is impaired accordingly. Prior impaimients are algo reviewed for
posslble revernal at eath rgportlng date.
Flnanclal In8trument8
The charlty only has financial assets and lobilities of a kind that quallfy 8$ ba$lc financlal
instrument8. Bas￿ financial instruments are inrtialty recognised at transaction value and
8ub8equently measured at their setilement value.
D•fln•d Contrlbutlon Plans
Contributions to defined contribution plans are racognised as an expense In the perlod in which
the related service is provided. Prepaid conlribulions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be sattled wholty wlthln 12 month8 of the end of the
reportin9 date in which the employees render the related service. the liabilty 58 measured on
discounted present value basls. Tr unwinding of the discount 18 recognised 88 an expense In
the p8rlod In which tt arises.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount
offered. Prepayments are valued at the amount prepaid net of any trade discounts dua.
Accrued income and tax recoverable is in¢ludod at the best estimate of the arrrf)unts receivable
at the balance sheet date.
Cash at Bank and In Hand
Cash at bank and cash in haThJ indudes cash and short iem) h￿hlY liquid investments with a
short maturty of three months or less from the date (fj acquisition or opening of the deposit or
slmilar accounL
15

South Tyneside Citizens Advice Bureau
Notes to the Flnanclal Stat•monts (¢tyrtknu6d)
Year Ended 31 March 2024
Accounting Policles (axrtthued)
Creditors
Creditors are recognised where the charity has a present obl￿atIon resulting from a past evenl
that will probably result in the transfer of funds to a third party and the amount due to settEe the
obligation can be measured or estimated reliabty. Creditors are nonnally recognised at their
setuemenl amount after allowtng for any tr8dè discounts due.
Taxatlon
The company is considered to pass the tests set (xrt in Paragraph 1 Schedule 6 of the Finance
Act 2010 and thexefore it meets definition of a charitable company for UK corporation tax
purposes. Accordingty. Ihe company is potentialty exempt from taxation in respect of income or
Capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act
2010 or Section 256 of the taxation of Chargeable Gains Act 1992. to the extent that such
Income or gains are applied exclusNety to charitable purposes.
Limited by Guarantse
The company is limited by guarantee. At 31st March 2024 there were 10 rnembers each of wl
had urmlertaken to contribute an amount not exceeding £1 in the event of a winding up.
Donatlons and Legacies
Unrestricted
Funds
Restrtcted Total Funds
Funds
2024
Donations
Donations
6.443
6.443
6.443
6.443
Unrestricted
Funds
Restricted ToLql Funds
Funds
2023
Donatlons
Donations
1.451
1,451
Grdnts
Awards For All
Cita - Cost of living
9,800
15,000
24.800
9,800
15,000
26.251
1.451
16

South Tyneside Citizens Advice Bureau
Notes to the Flnanclal Ststements (contlnued)
Year Ended 31 March 2024
CharStable Actlvltles
Unrestricted
Funds
Restricted Total Funds
Funds
2024
South Tyneside Metropolitan Borough Council
(STMBC)
The National Lottery Community Fund
Debt Advice Project (DAP)
Minority Ethnic Project <MEP>
Help to Claim
The Henry Smith Charty
HMRC
Income for vulnerable clients
DCMS
Other income from charitable activities
161.025
161,025
109.210
279,404
39,200
155,548
60.000
36.995
105
35.157
9,260
885,904
109,210
279,404
39.200
155.548
60.000
36.995
105
35.157
4,056
719,675
5,204
166,229
Unrestricted
Funds
Restricted Total Funds
Funds
2023
South Tyneside Metropolitan Borough Councll
(STMBC)
The National Lottery Cornmunlty Fund
Debt Advice Project (DAP)
Minority Ethnic Project (MEP)
Wise Group (BBO)
Help to Claim
The Henry Smith Charty
HMRC
SLIP
Income for vulnerable clients
Other income from charitable actlvitles
188,550
188,550
70,000
284,991
38,400
36,304
139,352
60,000
33,583
14,064
1,150
70,000
264,991
38,400
38,304
139,352
60.000
33,583
14,064
1,150
296
188,846
657,844
846,690
Invesiment Income
Unrestricted Totsl Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest receivable
981
981
214
214
17

South Tyneside Citizens Advice Bureau
Notss to the Flnanclal Ststsments (contknu•dJ
Year Ended 31 March 2024
Expendlture on Charitable Actfvttle8 ty Fund Type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
General Advice
Debt Advice ProJect
Natlonal Lottery Advice Services
Minority Ethnic Projects
National Lottery RCPNE
HMRC
The Henry Smith Charity
Help To Claim
DCMS
Vulnerable Clients
158.806
15,000
283.460
70.000
43,541
39.210
36.995
45.000
155.548
35.157
215
173.806
283.460
70,000
43,541
39,210
36,995
45,000
155,548
35,157
215
158.806
724,126
882,932
Unrestricted
Funds
Restricted Totsl Fund8
Funds
2023
General Adv
Debt Advice Project
National Lottery AdvKe S8rvk•8
Minority Ethnic Projects
HMRC
BBO
The Henry Smith Charity
Help To Claim
Vulnerable Clients
SLIP
96,445
9,800
264,991
72,611
40.590
33.583
106.245
264,991
72,611
40,590
33,583
".]1
36,304
60.000
139.352
570
9,456
667,257
36.304
60,000
139,352
570
9,456
763,702
96,445
9. Expendlture on Charttable A¢UVlu￿ by Athlty Typ•
Actrrfities
undertaken Toial funds
directly
2024
Total fund
2023
General Advice
Debt Adifjce Project
National Lottary Adw Serv
Minority Ethnic Projects
National Lottery RCPNE
173.8(
283.460
70,000
43,541
39.210
173.8L
283.460
70.000
43.$41
39.210
106,245
264,991
72,611
40,590
18

South Tyneslde Cltizens Advice Bureau
Notes to the Financial Ststements (contlnued)
Year End￿ 31 March 2024
HMRC
BBO
The Henry Smith Charity
Help To Claim
DCMS
Vulnerable Clients
SLIP
38,995
36.995
33.583
38,304
60,000
139,352
45,000
155.548
35.157
215
45,000
155,548
35,157
215
570
9.456
763,702
882.932
882,932
10. Net Incorn•
Net income is stated after chargingl(crediting):
2024
2023
Dep￿CIall0n of tangible fixed assets
3.423
5.287
11. Independent Examlnatlon Fees
2024
2023
Fees payable to the independenl examiner for.
Independent examination of the financial statements
Other financial sepilces
650
1,198
1,848
650
1,1)48
1,698
12. Staff Costs
The total staff costs and employee benefts for the reporting period are analysed as follows".
2024
2023
Wages and salaries
Social security Costs
Employer contnbutions to pension plans
642,425
52.211
11,027
705,663
550,471
50,014
8,925
609,410
The average head count of employees during the year was 26 (2023: 24). The average number
of full-time equivalent ernployees during the year is analysed as follows..
2024
No.
2023
No.
Number of staff
26
24
No employee received employee benefrts of more than £60.000 during the year (2023: Nil).
13. Trustse Remuneration and Expenses
Trustees received neither r￿uneratIon nor expenses during the current and previous financial
year.
19

South Tyneside Citizens Advice Bureau
Notss to the Flnan¢lal Statsments (contlnued)
Year Ended 31 March 2024
I￿ Tanglble Flxed Assets
Fixtures,
Freehold fittings and
propety equipment
Total
Cost
At l Aprll 2023 and 31 March 2024
Dopreclatlon
At 1 April 2023
Charge for the year
At 31 March 2024
82,377
262,978
345.355
27.890
1,648
29,538
251,140
1,775
252,915
279,030
3,423
282,453
Carrylng amount
At 31 March 2024
52.839
10,083
11,838
62,902
66,325
At 31 March 2023
54,487
15. Dobtorn
2024
2023
Trade debtors
Prepayments and accrued income
Other dabtors
41,103
22.599
32,250
39.752
70
63,702
72,072
16. Credltors: amounts fa115ng due wlthln one year
2024
2023
Trade creditors
Accruals
Social security and other tsxes
Pension creditor
Deferred income
Other creditors
8,718
3,500
10,881
4,412
10,023
1,261
38.795
2,352
4,611
11,958
2,951
2,198
24,070
17. Pensions and Other Post Retlrnment Benefits
Defined contrlbutlon plan8
The amount recognised In Income or expenditure as an expense in relation to defined
contribution plans was £11.027 {2023: £8.925).
20

South Tyneside Citizens Advice Bureau
Notes to the Flnancial Statements (￿n￿￿o)
Year Ended 31 March 2024
18. Anatysls of Charltable Funds
Unrestricted funds
At 31 March
2024
1 April 2023
Irwme Expenditure Transfer3
General fvnds
OperatiTrJ provision
reseNe
Capital funds
Welfare Benefft project
405.843
173,653
(155,383)
424,113
80.000
66,325
100,000
80.000
62.902
100.000
(3.423)
652,168
173,653
(158,806)
667.015
At 31 March
2023
1 April 2022
Incoffe Expenditure
Transfers
GerErnl funds
Operating provision
reserve
Capital funds
Welfare Benefft project
401,882
190.511
(91.158)
(95.392)
405.843
80,000
66.325
100,000
652.168
71.612
{5,287)
100,000
4,608
553,494
190,511
(96,445)
Purpose of General furKIs:
South Tyneside Council - Core furKling provided lo albw the company to meet its primary
objectiv&s of delivering multi-channel inf0M￿tiOn and advi￿ services through 'drop in, and
appointments. Advice Services are designed to meet Ihe needs of South Tyneside resKlents and
help them address the social and economic probleffts they a￿ currently facing.
By resdving the social and economic problems of residents the cornpany increases social and
financial inclusion and thereby improves general healih and well-being within some of our most
dtsadvantaged communities.
Operating provision reserve - The trustees have designated funds sufficient to keep a level of
r&serve appropriate to the nature of the charity's work and overall monthly expenditure, and to
mitigate any unforeseen flucluatiTrJ income that might affect its abilty to function and maintain lis
core seNice to the communty. The board of trustees deem thal a reserve equivalent to the
provision of two months. running costs is sUffiC￿nt in this regard.
Caprtal Fund - records the capilal addition furKled oul of unrestricted funds. The fund is charged
th dep￿latIOn. Tr transfer during the year refiects the net investment in fixed assets
additions during the year which were rK)t funded out of restricted grants.
Welfare Benefft project - This is n￿neY set aside to support ongoing welfare benefft supporL
21

South Tyneside Citizens Advice Bureau
Noto8 to the Financlal Statements (ety¥llnu•d)
Year Ended 31 March 2024
18. Analys18 of Charttable Funds l¢onthuod)
Restrlcted funds
At 31 MarGh
2024
1 April 2023
Income Expenditure
Transfers
l)ebl Advice Project
(DAP)
Vulnerable Clients
Mlnority Ethnic project
HMRC
Help to Claim
National Lottery
Cornmunty Fund
The Henry Smith Charity
Clta Cost of Living
Debt Modemisation
Big Lottery RCPNE
DCMS
279,404
105
39,200
36.995
155,548
(279,404)
(215)
(43,541)
(36.995)
(155,548>
3,618
4,341
3,508
70,000
60,000
170.000)
(45.000)
(15.000)
(4,056)
{39.210)
(35.157>
(724,126)
15,000
15,000
4,056
39,210
35,157
719.675
22.959
18,508
At 31 March
2023
1 April 2022
Income Expenditure Transfers
Debt Advke Pr
(DAP)
Vulnerabb Clients
Minority Ethnic project
HMRC
BBO
Help to Claim
Natlonal Lottery
Community Fund
The Henry Smith Charity
SLIP
Awards For All
crta Cost of Livlng
264,991
1,150
38,400
33,583
36,304
139.352
(264,991)
{570)
{40,590)
{33,583)
{36.304)
(139.352)
3,038
6,531
3,618
4,341
2.611
70,000
60,000
14,064
9,800
15,000
682,644 (667,257)
(72.611)
(60.000)
{9,456)
{9,800)
(4,608)
15,000
22.959
12,180
(4,608)
22

South Tyneside Citizens Advice Bureau
Notes to the Flnanclal Statemonts
Year Ended 31 Ma￿h 2024
18. Anatysls of Charltable Funds (conthiu6d)
Purpose of restricted fuNIs".
Debt Advlce Project - To offer face lo face and Telephone debt advice and assistance within
South Tyneside on the full range of debt solutions and options open to clients, dependent on
their personal circurnstsnces. In order to help clients wilh unrnanageable debt the solutions
range from infomwl reduced repayffents up to and includin9 88￿{ruptC•es.
National Lottery Cc4nmunty Fund - A partner3hip with the National Lottery io fund Social Welfare
Advlsors with tha airn of improving the lives of people rnost in need through thè provi8ion of
Social ￿ts1fare information, ad￿ce aNI repre8enthn.
Minority Ethnic Project - To offer generalist advice and financial awareness and educatton in all
subjects to members of the BAME communities in their own knguages. prlmaflly Arabic and
8engali, leading to better s¢xial and financial cohesion.
Vulnerable clients - This offers extremety vulnerable cllants in desperate Short term need a
relatNely small crisi8thard$hip payment.
BBO This 18 a project funded by th• Building Better Opportunitie8 Fund which is a joint
programme between the Big Lcrtiery Fund and the European Sockql Fund. This funds a reglonal
project called Wise Steps with the lead partner being the Wise Group. The project aim8 to
remove barriers and help beneficiaries into pald employment by making them more work ready
through help and 8UPPOrt.
AS a 'spec￿lI8v partner in thiN proied our role 18 to help people wlth partlcular problem8 Such a8
debt, housing or welfare benefrt probtems that may b8 preventing Ihem from finding worf(. The
project commenced on 114117 and r￿lS￿￿ on 3113119.
The Henry Smith Charity - A partnership with thè National Lottery to furKI Social Welfare Advisor8
th the aim of improving the lives of people most in nead through the provision of Social Welfare
information, advice and representation.
Help to Claim - Citizens Advice has been contracted by the Oepathnt for Work & Pen8ion8 to
assist daimants to make on-line daims for Universal Credrt.
HMRC - The LCA receives fvnding from Her Majestls Revenue & Customs that allows us to
provide dedicated advice and support to all HMRC customers in South Tyneside. This includes
assistance in all matters relating to Working & Child Tax Credts. Income Tax, National
Insurance, Inheritance Tax etc.
SLIP {Support for Litigants In Person) - This is a regional project to advise all clients who require
athiice and support with any fom of litigation free of charges. The project across Ihe North east
region offers free legal advice in the social welfare categories of Famity. Employment and
Weware Benefft Law. Our ro￿ wiihin this project is to offer welfare Benefrt advocacy to all clients
Challenging decisions made by statutory bodies. mainly the Department for Work & Pensions and
Local Authorities.
Awards For All - To fft an automatlc door to make us ff￿re accessbi le to those with disabilities
and make ihe staff rn0￿ Secu￿ in the building.

South Tyneside Citizens Advice Bureau
Notes to the Flnanclal Statements (withiwd)
Year Ended 31 March 2024
19. Analysls of Net Assets Between Funds
unrestric￿ Restrithd Total Fund8
Funds
Funds
2024
Tangible fthl assets
Current assets
Creditors le88 than 1 year
Net a88ets
62,902
642,908
(38.795)
667.015
62,902
661,416
(38,795)
685,523
18,508
18,508
Unre*ricted
Funds
Restricted Total Funds
Funds
2023
rangibla fixed assets
Current assets
CredrtNs less than 1 year
Not assets
66,325
609,913
(24.070)
652.168
66,325
632,8n
(24,070)
675.127
22.959
22.959
20. Analysls of Changes In Net Dobt
At
At 1 Apr 2023 Cash flow8 31 Mar 2024
Cash at bank and in hand
560.800
36,914
597.714
21. Operatlng L•as• Commltment8
The total future minimum Iwd8e payffthts under rth<ancellable operating leases are as foll(Ms'.
2024
2023
Not I￿ar than 1 year
Laler than 1 year and not later than 5 yearn
12,110
20,000
12,110
32,110
12,110

South Tyneside Citizens Advice Bureau
Management Infom)atton
Year Ended 31 March 2024
The Followlng Pagos Oo Not Form Part of tho Flnanclal Statements.

South Tyneside Citizens Advice Bureau
Detslled Statement of Flnanclal Actlvhles
Y•ar Ended 31 Pkrch 2024
2024
2023
I￿orne and endowments
t>onations and legaclas
Donations
Awards For All
Cita- Cost of living
6.443
1,451
9.800
15.000
6.443
26.251
Charitable actlvllles
South Tyneside Metn)politan Borough Council (STMBC)
The National Lottery Communty Fund
Debt Advice Project (DAP)
Minority Ethnic Project {MEP)
Wise Group (BBO)
Help to Claim
The Henry Smith Charity
HMRC
SLIP
Income for Vuln￿able clients
DCMS
Other income charitable activities
161.025
109,210
279.404
39,200
188,550
70,000
264,991
38,400
36,304
139,352
60,000
33,583
14,064
1,150
155,548
60,000
36.995
105
35.157
9,260
885.904
298
846,690
Investment Incomo
8ank Inte￿St receivab
214
Total Income
893,328
873.155
Expendlture
Wages and salaries
Employerfs NIC
Pension costs
Premises costs
Office costs
Depreciation
Staff and volunteer costs
Governance costs
Other costs
642.425
52.211
11,027
79.522
82.611
3.423
8,404
2.851
458
550,471
50,014
8,925
68.223
67.366
5.287
9,685
1.852
1.879
Total expendlture
882.932
763,702
Not income
10.396
109,453