Company registration nLJmber.' 08816600
Charily registration number,. 1128265
Cheshire East Citizens Advice Bureau North
known as
Cllizens Adv¢co Cheshire North
IA company limited by guarantee)
Aftnual Report and Financial Slalemenls
for the Year Ended 31 March 2024
Bright Partneiship Limited
Chartered Accountant
1 Park Street
Macclesfield
Cheshire
SK116SR

Cheshire East Citizens Advice Bureau North
known as Citizens Advice Cheshire North
Contents
Trustees, Report
110 11
Independent Examinerfs Report
12
Slalement of Financi81 Activities
13
Balance Sh8al
14
Note8 to Ihe Financial Statements
151022

Cheshire East Citizens Advice Bureau North
known as Citizens Advice Cheshire North
Trustees. Report
The Iwslees, who are directors for the purtx)ses of company law, present the annual report log8lher
with the financial slalemenls of Iho charitable company for the year ended 31 MarGh 2024.
OBJECTIVES AND ACTIVITIES
Objects
Tho ¢harily's purposes, as sol out in the o*ecls ¢onl2ined in the companls Memorandum of
As8ocialion, are lo promote any chsritable purFx)se for the benefit of the community in th& north of
East Cheshlre and surrounding areas. by the advancement of educalion, the protection and
preservation of health and Ihs relief of poverty, sickness and distress.
The charity's objectives are defined as above. Our aims are focused on..
Providing the ¥dMce people need lor the problems they face, and
Improving the poli¢ps Bnd practices that aflecl pe¢)ple's lives.
Our serwce prOV￿e$ IreÉ, independent, confidential and impartial advice lo everyone on their rights
and ¥esponsibililies. We value diversity, promote equ81ity and challenge discrimination.
Ensurfng our work delivers our alms
Cheshire East Citizens Advi￿ Bureau North, trading as Cllizens Advice Cheshire North, lotherwise
referred to as CACN in these accounts), aims lo provide free, confidential, impartial and independent
advice, information and advocacy for the benefit of th8 local community. lo exercise a re8pon$ible
influence on the development of social policies by resear¢h and campaigning lo ensure individuals do
not suffer IhroLJgh a lack of knowledge or an inability lo express their needs effectively.
We review otsr aims, objeclives and actsvili&8 8ach year. The annual review S￿kS to examine our
a¢hièvemenls and outcome. Together with the success of individual key projec￿ and the benefits that
have been born from them. In carrwng uul the review we are ensuring that that our aims, objectives
and acti￿lie8 are in line with our slated purpose.
Our m8in objective8 for the year have been developing our Servi￿ so th81 il really meets the needs of
the cllents we are Irwng lo support. Key activities have induded..
Gaining funding to provide a family focussod adwce service lo alléviate financial hardship for the
benefit ol local famil￿5. Gaining funding lo provide a family focussed advice seNlce to 811eviate
financi81 hardship for the benefit of local families.
Expanding our SeN1￿ lo include Handforth. We now provKle advicè face to face in all the lowns in
our locality. as well 8s providing telephone and email advice.
Providing a benefits ser￿￿ for cancer patients at MaaclesfieEd Ho8pitsI under a Macmlllan project.
Continually r8viawing, and improving where necessary, th6 qualty of the adM¢e we deliver to all our
cli6nls.
Revlsing our training model to allow more new adwsers lo be trained to replace the net loss of
experienced advisers throughout the covid pandemic.
Page 1

Cheshire East citlzens Advice Bureau North
known as Citizens Advice Cheshire North
Trustees, Report
Public beneflt
Our main a¢livilies and who we try lo help are described bek)w. All our ¢harilable activities focus on
providing the advice people need for the problems they face and are undertaken sp&cilic81W to
provide public benefit. The board of trustees have had due regard lo the Charity Commission
guidance on public benefit and have complied with the duly in section 4 of the Charities Act 2011.
ACHIEVEMENTS AND PERFORMANCE
Advice and Informatlon services
The main areas of Charitable activity are..
11 The provision of general advice and information services.
21 The pyomsion ol specialist adwce and casework seTrMces.
il Specialist debt advi¢e funded by the Money and Pensions Service.
li} Specialist welfare benefits advice funded through Macmillan wlh the aim of maximising income for
thosè affected by cancer.
iiil Advice aimed 21 thos& suffering mental ilkheallh, provid￿ by caseworkers èxperienced at dealing
with dienls struggling with complex health isstJ8S.
iv) Provision of advice ￿nIred around the Cheshire East Council Family Sèrvice with sessions held
within Family Centre Hubs,
31 Operating a fuel voucher fund scheme where we have made payments toward clients, domestic
fuel costs, whilst applying a robust criteria for access to this flind. In th8 financial year to March 2024
we received a further £10,010 of donations {£I0,000 from Wilmsfow Town Council) and from this
money, lou6lher with surplus from tha prior year, distributed a lolal of £13,937.
41 Acting as a hate Crime Reporting Cenlre.
Throughout the year we have continued lo offerAdvlce ancl Information in the following ways..
1) Face lo lace - durlng the year we have offered face lo face advice across our locality 5 days a
week.
2) Telephone
during the year we rnoved from a call back telephone system lo a Cheshire East
number on Advice Line - participation is continuing as part of a county-wide telephone serv￿e. The
lin8 is covered on a rota basis between the hours of 9.308m and 4.00pm from Monday lo Thursday,
and 9.30 and Ipm on Friday. Outside of these limes there is an automated advice sarvice 24 hours a
day.
31 General and specialK%l adwce through our team of trained advisers and paid staff.
During the year CAGN provided high quality, free advice lo ¢li¢nls, with over 10.000 cliènt related
8Ctivilie8 during the year. These werts generated from 2,821 unique clients bringing 8,871 different
issues during the year. (202212023 2,742 unSque clients br¢nging 7,534 different enquiri6s over the
year.)
Page 2

Cheshire East Citizens Advice Bureau North
known as Citizens Advice Cheshire North
Trustees. Report
Enquiries continue lo consist of several complex issues.
Debl 130k12022123 14./1
Welfare benefits 51QA12022123 450AI
Employment 4°/ts12022123 40kl
Housing 9OA {2022123 100kn}
Relallonships 6°kn12022123 60kn)
In total CACN'8 service generated a total of £2,001,23312022123'. £1.284,5811 in additional inwme for
ils Glienls.
Clients continue lo present with multiple problems and on average clients are presenting Mqlh 3 issues
each. This rellecls the lacl that easy quèries can be solved through the many on-line information
gu￿98, and so our clients needing assistanc8 lo resolve their issues g8neralty have either a complex
issue or are themselves struggling.
Contributlon of volunteers and pald staff
The charity success could not have been achieved wlhout the hard work and dedication of volunteers
and staff. The Iruslee board and sènior management team recogni8e the tremendous contribution
made by the charills voliinleers in advising the public and administering the service without which Ihe
service could not operate. Throughout 2023124 the Sewi￿ employed 17 paid workers 110 FTESI
12022123 14 paid workers, 9 FTES), and 36 volunleers12022123.. 28 volLEnteersl.
The volunteers ¢onlribuled approximately 10,300 hours of work lo the service during the year. We
estimate the value of this help al £164,SOO respect of the year. 12022123 £136,500 for g,OOa hours).
The Irusleès 8re also volunteers and provide another 1,200 hours a year. al an additional value of
£31,600 {2022123 £36,900).
This gives 8 total of volunteer manpower valued at £196,200.
Factors aff8ctlng the arhlevement of oble¢tiv8s
Maintaining sufficient funding lo continue delivéring the seNce remains a continual challenge. During
23-24 we have increased our investment in fundraising, and this has meanl that we Slarled th8 24125
yea¥ wlh some additional projects, however many projects are only funded for 1 year. 80 funding
remains challenging.
The complexity of the issuès that clients ar# facing, and the addiliDnal challenges that clients are
expariencing, places additional demands on the service. The support nebmorks that were previously in
place for people are changing and we are asked lo offer support th8t falls outside the remit of direct
advice. Where people are vulnerable, it is essential that we offer support in a person-cenlred way and
whilst ne￿sSary Ihis can be resource intensive.
The major factor affecting the achievement of oblecliw remains funding. Oltr Core Universal
Information and AdvKe Gonlracl with Che8hlre East Council was reissued until 31 March 2027, with a
potential 2 year extension.
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Cheshire East Citizens Advice Bureau North
known as Citizens Advice Cheshire North
Trustees, Report
The quality of our advice Is key lo our success and lo ensure CACN is maintaining high standards, it
regularty seeks &xlernal accredilalion. Our Customer Service and Advice Quality are audited under
national Citizens Advice standards, and for 2023124 we have again achieved the highest level of
compliance.
The cost of liwng crisis, exscerbaled by high fuel costs, mortgage rate Increases and high inflation in
2023124 resulted in an inGreased damand for our servico, often for clients wlh multiple issues to
address. This increasing demand has necessitated the ne8d lo find more eff￿lent methods of
delivering support and allernalive sources of additional funding.
The Trustee Board extend their gralrtude lo Will McKellar, Jenny Archard, Liz Healhcole and Jenny
Owen in promoting an enwronmenl whare staff and volunteers feel they are 8 key resource and are
ful￿ molivaled.
FINANCIAL REVIEW
The availability of funding In thè charity sector remains difficult in a period of auslerily. The charity is
focused on providing added value lo ils funders f¥om a base of sound financial rnanagement and
ensuring that our seNce8 remain relevant lo the strategic obje¢lives of stakeholders al local and
national level.
Incoming resources in the year were £431,988 12022r23 £372,778). Of this £67,915 12022123
£49,442) ￿lated lo reslricled project aclivilies.
A surplus of £26,333 was made in the year {2022123 £13,447). after offselling £11,127 12022123
£1,25218gainsl Teslricled funds,.
Al 31 March 2024 lolal funds were £367,380 131 March 2023 £341.0471 of whi¢h £458 was in
reslricled funds {2022123 £11,585), £125,000 was in designated funds 12022123 £113,000) and
£241,922 was in unrestricted funds12022132 £216,462).
Principal funding sources
ThÈ Trustees extend their gralttude lo Cheshire East Cour)cil who continued lo support the core
universal generalist advic6 service of the chaiily. Wilmslow, M8celeslield, Knulsford and Poynton
Town Councils are also funding advi¢e 8ervi¢es in their localities. Additionally, setvice specific funding
was received via contracts from Cheshire East Council, Inlegraled Care Partnership, the Money and
P8nsions SeNice. Macmillan and National Ciltzens Advice.
CACN continued lo optsrale the Cost Of Living support funds for distribulk)n lo clionts, with an
additional £IO,IX)O frt)m Wilmslow Town Council in the 23124 year, of this monies and the monies
received in 2022123 only £458 Is unspont 8né Is carried over as reslricled reserves lo be distributed in
2024-25.
The charity did not hava 8ny borrowings from any prowders ol funding or other sources al the balance
sheet date.
Investment policy and objectives
As required in ils Memorandum paragraph 4.11, furtherance of ils objects, and for no other purposes,
CACN has the power to invest its monies, nol immediately required for ils purposes, in or upon such
investments, securities or property as may be thought fil, subject nevertheless lo such conditions and
such consents as may for the lime being be imposed or required by law.
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Cheshire East Citizens Advice Bureau North
known as Citizens Advice Cheshire North
Tyustees. Report
Reserves policy
CACN is required lo ensure that freo monies are avai18ble in each financial year lo meet any
reasonably foreseeable contingency. The charity will maintain a projection ol income for al least 2
years ahead and will ensure that this continues lo be derived from as wide a variety of sources as
possible. 11 will lake all necessary steps lo ensure that al no time within this period would il be
possible for the cessation of one tsr more funding streams lo present so seTiOUS a Challenge to the
fulure of the org8nisation that it could not be managed so as to conlinue lo proV￿e a best value
advice serv￿.
In reviewing the polenlial costs that could 8rise should a significant reduction in income be incurred
the Trustees have delem)ined Ihat Yree. reserves should be between three and six molllhs normal
operating èxpenditure, as recommended by Citizens Advice, This year CACN has achieved this
position.
The re8s0ns fcw holding particular reserves are outlined in note 10.
Going concern
After making further appropriate enquiries, the Trustees have a re8sonable expectation that the
company has adequate resources lo continue in operational existence for the foreseeable future. For
this reason, they ¢onlinue lo adopt the going concern basis in preparing the financial slalemenls.
FUTURE PLANS
Developing 3 sustainable service that meets the needs of our ¢lienls remains a priority of the Iruslee
board for 2024125. The charity will build on the work com￿eted in the previous financial year lo
develop diversified funding streams lo increase oui suslainabilily and enable us to buiki a diverse
seNice that is responswe lo client needs.
The charity will continue lo work lo ensure that il delivers a cosl-effeclive service, meaning that w8 are
rK)l only offering valu8 for money lo our existing funders bul that we have a viable offer, whilst never
compromising on th@ high quality seNico that our clienls expect and deserve.
HBvSng réviewed the risks the charity are facing the Iruslees have invesled resource In funding a
part-lime bid willer lo enable us to increase the number of funding bids submilt8d and lo build our
capacity in thi8 aTea.
Pag8 5

Cheshire East Citizens Advice Bureau North
known as Citizens Advice Cheshtre North
Trustees, Report
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Cheshire East Citizens Advica Bureau North ICACNI was incorpomled as a C(￿panY lirniled by
guardnlea on 11th February 2009. The charity Commenced operations on 1st April 2009 al which dale
the assets and liabilities of the unincorporated Macclesfield Wilmslow and District Citizens Advice
Bureau were acquired. Thls charily wa8 formed on 7th October 1997 as a merger of the Wilmslow and
Macclesfield buTe8ux, which were origin211y consliluled in 1940 and 1 ￿ respectively. The maximum
liability of each member is limited lo £10 and on 31 March 2024 the company had 8 members12023'.
Cheshire East Ci112en8 AdV￿e Bureau North is a registered charity. Folkjwng a re-branding exercise
by the national Citizens Advicè service in 2015 the company is now known as Citizens Advice
Cheshire North lolherwise referred to as CACN in these a¢counlsl. Oulrea¢hes are sometimes
referred lo as Citizens Advi￿ Wilmslow, Citizens AévÈce Knulsford or Citizens A￿v￿e Poynlon.
The Memorandum and Articlès of Association, as amended on 24 February 2009, 12 September
2016, 11 September 2017 and May 2023 are the governing dwumenls ol the charity.
Recruitment and appointment of trustees
The charity is governed through a trustee board. Trutslees who have held Offi￿ during the year are
listed on page 9. The Articles of AssocialK)n proV￿e for a minimum of four and a maximum of fifteen
Iruslees. The Iruslees meet 6 limes pw year with additional quarterly meetings for the
sub-commillees listed below.
Trustees are elecled to the Board for £ Ihree-y68r period and are appointed by a resolution of its
members al an AGM. The board has powers lo co-opt members who shall retire al the following AGM
and may offer themselvès for re-election.
The board is supporteLI by a ne￿Ork of sub-commillees. covering Finan¢e,' Governance., ExeculTrie,'
Health and Safety., Personnel., OperalSons and Risk.. Funding and Relationships., S&rvices, Polici8s
and Procedures., and Technology.
The Iruslees who have served during the year can be seen on page 9. None of the Iruslees has any
beneficial interest in the company, All of the trustees are members of the company and guarsnlee lo
cOntrib￿e £10 in the evenl of a winding up.
The oroanisalion is co-ordinated from ils office in m8cc1esf￿1d.
Trusteé indu¢tlon and trainlng
New trustees 8re briefed on their legal obligation8 under charity and company law. the conlenl of the
Memorandum arKI Articles ol Association, the committee and decision-making processes, the
business plan and recent linan¢ial performance of the charity. They also meet key employees and
other trustees. Trustees are encouraged lo allend appropriate external training events where these
will facililale the undèr8tanding of their role.
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Cheshire East citlzens Advice Bureau North
known as Citizens Advice Cheshire North
Trustees, Report
Organisation 5tru¢tura
CACN is a member of Citizens Advice, the operating name of the National Association ol Citizens
Advice Bureaux, which provides a framework for standards of advice and casework managemènt as
well as monitoring progress against these stsndards, Operating policies are independently determined
by Ihe Board of Directors in order to fullil its charitable oljjecls and Comply wth the national
membership requireménts.
The Chief Officer of the organisalion has been apFK)inled by the Iruslees lo manage the day-to-day
operations of the charity. In addition, there is an experienced team of paid staff and volunteers who
are key lo the Servi￿ offered by the charity. Decisions are made by the Iruslee board in line with the
Business Development P18n and are reviewed al least annually.
The Senior Management Team meet lo review progress against largels and the Charitys financial
position and lo discuss issues referred lo them by the trustee board. Reports and recommendations
are then taken lo the full board for approval, and their implementation is OTgani8ed by the chief
executive and the staff team. There are regular Staff, volunteer and senior management team
meetings which ensure that progre8s is being made against targets. Ther8 is an Annual General
Meeting, which involves the staff team, Iruslee board, members, and other stakeholders.
Pay and remuneration of key management personnel
The Iruslees consider that the board of trustees and the senior management team (SMTI comprise
the key management p8rsonn&l af the charity. The Iruslets board review staff pay rises annually for all
staff.
Key rlsks and uncertaintles
CACN performs an annual Risk Mana9ement exercise. A risk management slr8legy and risk register
were agreed by the Trustee Board. The Trustees recogni8e that any major rÉgks lo which the charity is
exposed need to be reviewed and 8yslems put in place lo Miligale those risks. To that end CACN is
continually monitoring and managing its risk, reviewing the risk register and ensuring action plans are
in place lo miligale ils key risks.
Included in exlemal risks is that of the loss of funding. The effects of this are minimised by the
procedures in pl8ce, which result in funding being secured from a variety of sources. The charity
continues lo seek lo diversify ils funding sources. Intemal risks are minimised by the implemenlalion
of procedures for aulhorisalson of all transactions and projects and to ensure Gonsistenl quality of
delivery for all operational aspects of th8 charitable bureau, These pr￿edureS are periodically
reviewed 10 8nsure that they still meet the needs of the charity.
Cheshire East Council rémains our largest single funder and should they continuo lo pass on ils ow
re8lr¢clions in funding lo organisalions like ours, the consequences will onty cause further hardship
and a reduction in our capacity lo maintain Current delivery. Due lo this we are consislenlly looking lo
diveTsify our income streams, and have made significant Strides to maintain the funding support from
the Money and Pensions Service (MAPS), Town Councils in Wilmslow, Poynton, Knulsford 2nd
fiA8cclesfield. In addition, we have had grant8 from the NHS Cheshira and Wirral Integrated Ca¥e
Board. Macmillan, Cheshlre Community Foundation, and'funding wa Citizens Advice for our Family
Advice proiect.
Page 7

Cheshire East Citizens Advice Bureau North
known as Cilizens Advice Cheshire North
Trustees. Report
The trustees, having had consideration lo and mindful of the risk factors for the charity, identify the
following..
A. Securing funding remains a serious challenge lo maintain bul lo expand our Service. We
understand that the n￿1 few years are crit4cal for us in terms ol our sustainability and ultimately our
long term survival, the Trustees are taking this risk very seriously and are responding accordingly
B. The funding ctimate is not gelling any easier, nor do we expect it to improve any lime soon
coupled with this demand for our service is increasing meaning that we rysk being unable lo carry on
meeting our Clients needs and exper￿nce repulalional risk as a result.
C. In order that we can continue lo déliver il is essential that we maintain our volunle8r base. We,
along with many other Local Citizens Advi￿, are finding il harder lo allract suitable volunteers.
Trustees plans anLf strategie& for managing these risks.
A. A fundwaising strategy has been developed for Ihe next financial year th81 broadens our approach
to income generation, we are working towards building our unrestricted inGome lo albw us lo create a
cushion should we face further reductions in oui funding levels.
B. A bid w¥iler has b￿n employeé to ensure the charity has sufflcient capacity lo submil fundin9
applications and increase our chances of success.
C. The training plan for new advisers has been reviewed and updated to enable us lo increase the
volunteer pool. This has b8en working successfulty, with new volunteers having been increased from
8 to 12 per year,
Factors that are likely lo affecl the financial p8rfomance or position in 2024125 and further years..
Core funding is cu¥renlty received from Cheshire East Council in the forrn of a conlrdcl currently in
place until 31st March 2027, with a potential extension of 2 year8.
The wlilical environment remains uncertain, the impact of key national developments Is sllll very
much an 'unknown quantill bul has the potential lo imp8cl on our position.
A possible incroased competition in an ever-changing voluntary sector marketplace - we know that
the voluntary sector is becorning a much More competitive sector, particularly as funding becomes
ever harder lo ac￿sS, as a result we are seeing organisalion8 diversifying thèir setvice offer and
moving further towards our'core rnarket.
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Cheshire East Citizens Advice Bureau North
known as Citizens Advice Cheshire North
Trustees, Report
Reference and Administratlve Detalls
Charity RegistralwJn Number..
Company Registration Number..
1128265
06818600
The charity is incorporated in England and Wales.
Sunderland House
Sunderland Street
Macclesfield
Cheshire
SK116JF
Registered Office..
Independent Examinei..
Bright Partnership Limited
Ch8rtered Accountant
1 Park Street
Maccleslield
Cheshire
SK118SR
Bankers..
CAF Bank Limited
25 Kings Avenue
Kings Hill
Wesl Malling
Kent
ME19 4JQ
Trustees and offi¢ers
The trustees and officer8 8erwng during the year and since the year end were as follows..
P T O'Brien - Chair
D W Robinson - Treasurer
S Feeney (appointed 11 March 20241
R J Walson-vits Chair
Truslee8.'
C Campbell-Kelly
A marr￿1( lappoinled 15 January 2024)
S L Moss lappoinled 8 July 2024)
J A Jackson
ELRaw
S Davies lappoinled 8 J￿lY 20241
G M Willock (resigned 13 November 20231
Secrtlary..
WA Mck8llBr
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Cheshlre East Citizens Advice Bureau North
known as Citizens Advice Cheshire North
Trustees, Report
Ex officio members
S E Heathcole- Business Manager
Cllr S Bennell-Wake- Represanling Cheshire East Council
lappoinled 11 September 20231
Cllr L Brailhwaile - Representing Cheshire East Council
J Parkinson - Volunteer represenlalive
S Jackson - Representing Cityzens AdMce national
Cllr B Puddicombe - Representing Cheshiré East Coun¢il
{resigned 71 September 20231
Statement of trustees, responsibllltles
The Iruslees (who are 8lso the directors of Cheshire East Citizens Advice Bureau North for the
purposes of company lawl are responsible for preparing the Iruslees, report and the financial
slalemenls in accordance wlh appI￿able law and United Kingdom Accounting Standards Iuniled
Kingdom Géneralty Accepted Accounting Pracli¢el, including FRS 102 The Financial Reporting
Standard applicable in the UK and Republ￿ of Ireland"
Company law requires the liuslees lo prepare finan¢ial statements for @ach financi21 year. Under
company law the trustees must not approve the financial slalemenls unless they are satisfied that
they give 8 true and fair view ol the slaté of affairs ol the charitable company and of the incoming
resources and applicetion of resour¢es. including its in¢ome and expenditure, of the charitable
company for that period. In preparing these financial statements, the Iruslees are required lo..
select suitable accounting poI￿leS and apply them consislenlly..
obseNe the methods and principles in the Charities SORP..
make judgements and aslimales that are reasonable and prudent.,
slate whether applicable accounting Standards, comprising FRS 102 have been followed, subject
to any material departiJr8s disclosed and explained in the financial slatemenls,. and
prepare the financial slalemenls on the going con¢ern basis unless il is inappropriate to presume
that the charitable company will continue in business.
Thè Iru81ees are responsible for keeping proper accounting records that can discltsse wlh reason8bJe
accuracy al any timè the financial position of the charitable Company and enable them lo ensure that
the financial slalemenls comply with the Companies Act 2006. They are also responsible for
8afeguardin9 the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irr￿ularl11eS.
The trustees are responsible for the maintenance and integrity Df tha corporate and linancial
information included on the charitable company's website. Legislation governing the preparation and
disseminalton of financial slalemenls may differ from legislation in other jurisdictions.
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Cheshlre East Citizens Advice Bureau North
known as Citizens Advice Cheshira North
Trustees, Report
The at)nu81 report was approved by the Iruslees of the aharily on 18 November 2024 and signed on
ils behalf by..
P T O'Brien
Chair and Trustee
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Cheshlre East Citlzens Advice Bureau North
known as Citizens Advice Cheshire North
Independent Examiner's Report to the trustees of Cheshire East Citizens
Advice Bureau North ('the Company'l
I report lo the ¢harily Iruslees on my examination ol the aceounls of the Company for thè year ended
31 March 2024.
Responslbilities and basis of report
As the charity's IruslÈes of the Company land also ils directors for the purposes of company lawl you
are responsible for the preparation of the a¢¢ounls in accordan￿ with the requir$m&nls of the
Compani$s Act 20061.lhe 20[￿ Acl'l.
Having satisfied my8eW that the accounts of the Cc#npany are not required to be audited under Part
1S of the 2006 Act and are eligiblè for independent examination, I report in respect of my éxaminali
of your charity's accounts as Carried out under seclK)n 145 of the Chafilies Act 2011 I'lhe 2011 Acl'l.
In carrying out my examin8tion I have followed the DireclKJns given by the Charity Commission under
section 14515llbl of the 2011 Act.
Ind8pÈndent examiner's statement
Sin¢e the Company's gross income exceeded £250,000 your examiner musl be a membèr of a body
listed in sectson 145 of the 2011 Act. I confirm that l am qualified to undertake the examination
because l am a member of Bright Partnership Limited, which is one of the listed bodies.
I have Completed my examination. l Confirm that no mallers have come to my attention in connection
th the examination giving me cause to belleve..
accounting records were not kept in respect ol Cheshire East Citizens Advic6 Bureau North as
r8quired by section 386 of the 2006 Act,. or
2. the accounts do not accord with those records., or
3. thè accounts do not comply wlh the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a 'lrue and fair view which is not a maller
considered as part of an independent examinalKJn,' or
4. the accounts hav& not been F)repared in accordance with the methods and principles of the
Slalemenl of Recommended Practice for accounting and reporting by charities lapplic8ble lo
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 10211.
I have no concerns and have come acro88 no other mallers in connection with the examination lo
which attention should be drawn in this report in order lo enable a proper understanding of th&
accounts to bo reached.
'￿ell Kenninglon FCA
Chartered Accountant
Bright Partnership Limited
1 Park Street
M8cclesfield
Cheshire
SK11 6SR
18 November 2024
Page 12

Cheshlre East Citizens Advice Bureau North
known as Citizens Advice Cheshire North
Statement of Financial Activities for the Year Ended 31 March 2024
{Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Unrestricted
funds
Restlicted
funds
Total
2024
Total
2023
Note
Income and Endowments from:
Donations and legacies
Charltsble activities
Investment income
2.074
353,S22
8,477
2,084
421,427
8,477
5,775
364,131
2,872
67,905
Total income
364.073
67,915
431.988
372,778
Expenditure on:
Charitable a¢livilies
(312,943
92,7121
405,6551
359,3311
Total expenditure
Nel itjcomellexpendilurel
Transfers belwe8n funds
312,9431
92,7121
405,6651
359.331
51.130
13,670
124,79n
13,670
26,333
13,447
Nel movement in funds
37,460
{11,1271
26,333
13,447
Reconciliation of funds
Total funds brought fan￿al
Total funds carried forward 10
329.462
11,585
341.047
327,600
366,922
458
367,380
341.047
All of the ¢harily's activities derive from continuing op￿alianS durlng the above iwo periods.
The funds breakdown for 2023 is shown in note 10.
The notes on pages 15 10 22 form an integral part of these financial slalemenls.
Page 13

Cheshire East Citizens Advice Bureau North
known as Citizens Advice Cheshire North
Balance Sheet as at 31 Plarch 2024
2024
2023
Note
Current asset5
Debtors
Cash al bank and in hand
13.411
396,364
409,776
11,687
399,021
410.688
Credltors.. Amounts falling due within one year
Nèt assets
{42,395
367,380
169.6411
341,047
Funds of the charity..
ReStrI￿ed income funds
Reslricled funds
10
458
11,585
Unrestricted income funds
Unreslricled funds
366,922
367.380
329,462
341,047
Total funds
10
For the financial year ending 31 March 2024 the charity was entitled lo exemption from audit under
section 477 of the Companiès Act 2006 relating lo small companies.
Directors, responsibilities..
The members have nol required the charity lo obtain an audit of ils accounts for the year in
question in accordance with section 476., and
The directors acknowledge their responsibilities for ¢(￿pI￿lng with the requir8menl8 of the Act with
respect lo accounting records and the preparation of accounts.
The financial statements on pages 13 10 22 were approved by the trustees, and aulhorised for issue
on 18 November 2024 and signecl on their behalf by:
P T O'Brien
Chair and Trustee
D W Robinson
Troasurer and Trustee
The notes on pages 15 to 22 form an integral part of these financial slal8menls.
Page 14

Cheshire East Citlzens Advice Bureau North
known as Citizens Advice Cheshire North
Notes to the Financial Statements for the Year Ended 31 March 2024
1 Charity status
The charily is limited by guarantee, incorporated in England and Wales, and consequently does not
have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards
the assets of th6 charity in the event of liquldalion.
The addross of ils registered Offi￿ is..
Sunde¥land House
Sunderland Slrest
Macclesfield
Cheshire
SK11 6JF
2 Accounting EJoIIciès
Summary of Slgnificant accounting pollcles and key accountlng estlmates
The pfincipal accounting policies applied in the preparation of these financial slalemenls arè sel out
below. Those policies have been consislenlly applied lo all the yoars presented. ijnless otherwise
staled.
Statement of compliance
The financial slatemenls have been prepsred in accordance with Accountin9 and Reporting by
Charities.. Statement ol Recommended Practice lapplKable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
102}I lissued in October 20191- (Charities SORP IFRS 10211. the Financial Reporting Standard
applicable in the UK and Republic ol Ireland (FRS 1021 and the Gompanies Act 2006.
Basis of preparation
Cheshire East Citizens Advi￿ Bureau North meets the definition of a public benefit enlily under FRS
102. Assets and liabilities are initialty re¢ognised at historical cost or transaction value Ltnless
otherwise slated in the rolevanl accounting poSicy notes.
Grant receivable
All income is recognised once the charity has enlill8menl lo the income, il is probable Ihal the income
11 be received and the amount of the income receivable can be méasured reliably.
Gift5 and Intangible in¢oma
In addition lo the above, the charity also receives help and support in the form of voluntary assistance
in advising the public. This halp and support is not included in the financial slalemenls. However. ils
value lo the charity has been estimated and disclosed in the Ir(Jslees' report.
Bank interest
Bank interest is included in the Slalerrenl of Financial Aclivrties on receipt.
Page 15

Cheshire East Citizens Advice Bureau North
known as Citizens Advice Cheshire North
Notes to the Financial Statements for the Year Ended 31 March 2024
Deferred InGome
Incoming resources from grants, where related lo performance and specific delEverables, ale
accoiinled for as the charitable company &arns the right lo the consideration by ils performance.
Where in¢ome is re￿1Ve￿ in advance of performance il is Irealed as deferred income and inclLEded
within cradilors.
Expendlture
Liabilities are recognised as expènditure as soon as there is a legal or conslruclive oblpJation
commilling the charity to that trxpendilure, il is probable that a Iransfev of economic benefits wll be
required in selllemenl and the amount of the obligation can be m&asured reliably. Expenditure is
accoun18d for on an accruals basis and has been classified under headings Ihal aggregate all cost
related lo the ¢alegory. Where costs ¢annol be direclly allribuled lo particular headings they have
been all(Kaled lo a¢livilies on a basis consislenl with the u86 of resources.
Taxation
The charity is considered lo pass the lesls sèl out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore il m&els the definition of a charitable company for UK corporation lax purposes.
Ac￿rdinglY, the charity is polenlialty exempl from laxalion in respect of income or capital gains
received within categories covered by Ghapler 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxatic￿ of Chargeable Gains Act 1992. to the extent that such income or gains are
applied exclusively to charitable purposes.
Fund accounting
Unre8tricled funds can be used in accordance ￿th the charitable objectives al the discretion of the
Iruslees.
Designated funds are allocated out of unreslricled funds by the trustees for specific purposes. The
use of such funds is al the trustees, discretion.
Restricted funds can only be used for particular restricted purposes within thé objects of the charity.
Reslriclions arise when specified by the donor or when funds are raised for particular restri¢ted
purposes.
Further explanation of the nature and purpose of each lund is included in the notes lo the financial
Stalemenls.
Penslon costs and other post-retiremént benefits
The charitable company opèrates a defined conlribLrtion pension scheme. Contributions payable lo
the charitable companls penS￿m scheme are charged lo the Slalemenl of Financial Activities in the
period to which they relate.
Cash flow
Citizens Advice Cheshire North has taken advantage of the exemptions in FRS1 from the roquiremenl
lo producè a cash flow slalemenl on the grounds that il is a small company.
Page 1S

Cheshire East Citizens Advice Bureau North
known as Citizens Advice Cheshire North
Notes to the Financial Statements for the Yeay Ended 31 March 2024
3 Income from charftable activitles
Unrestricted
funds
General
Restricted
funds
Total
funds
Cheshire East Council
Macclesfield Town Council
Knulsford Town Council
Wilmslow Town Council
Poynlon Town Council
Citizens Advice- National
Cheshire and Merseyside Integrated Care
Board
NHS Cheshire and WiThal Partnership
Cheshire Community Foundalion - Stockport
and District Mind
Ma¢millan Benefits Advice
Money and Pensions Service Debt Advice
Total for 2024
136,470
50,000
21,042
34,268
16,563
45,904
136,470
50,000
21.042
44.268
16,563
45.904
10,otKI
9,049
40.226
9,049
40,226
703
29,272
27,930
703
29,272
27,930
353,522
67.905
421,427
Total for 2023
319,041
45.090
364.131
4 Investment In¢ome
Unrestricted
funds
General
Total
funds
Deposit account interest
Total for 2024
8,477
8,477
8,477
8,477
Total for 2023
2,872
2,872
Page 17

Cheshire East Citizens Advice Bureau North
known as Citizens Advlce Cheshire North
Notes to the FSnancial Statements for the Year Ended 31 March 2024
S Expendlture on charitable activities
Activity
undertaken
directly
Aclivlty
support
costs
Total
expenditure
Salaries
Staff & volunteers
Offico
Premises
Govern8nce
Others
247,884
5,290
6,914
3,220
76,264
1,065
18,940
26,723
3,988
421
324,148
6,255
25,854
29,943
3,988
15.367
14,946
278,254
Total for 2024
Ji
127,401
405.655
Total for 2023
239,819
119,511
3Jf9,330
6 Trust¢os remuneralion and èxpenses
No trustees, nor any persons Connected with them, have received any remltneration from the charity
during th8 yeai.
No trustees have re￿IVed any raimbursed expenses from the charlly during the y8ar.
7 Staff costs
The monthly average number of èmployees during the year was as follows..
2024
No
2023
No
Employees
17
14
No employee rec&iv8d emoluments of more than £60,000 during the year.
8 Debtors
2024
2023
Prepayments
A¢¢rued income
9,393
4,018
13,411
9,404
2,263
11,667
Page 18

Cheshire East Citizens Advice Bureau North
known as Citizens Advice Cheshire North
Notes to the Financial Statements for the Year Ended 31 March 2024
9 Creditors- amounts falling due within one year
2024
2023
Funds helé for third parties
Accrued expenses
Accrual and deferred income
3,240
8,0
31,120
3,352
9,641
56,648
42,395
69,641
10 Funds
Balance at
1 Aprll
2023
Balance at
31 March
2024
Incomlng
resources
Resources
6xpended
Transf@Ys
Unrestrlctèd funds
Genéral
Géneral Funds
216,462
384,073
1312,9431
{25,6701
241,922
Desi9iiated
Cash Flow Buffer
Redundancy Provision
Premises Reserve
IT Reserve
32,000
51.000
20,000
10,000
113,000
32,000
63.000
20,lY)O
lQ.000
125,000
12,000
12,000
Total unrestrfcted funds
329,4e2
364,073
312,943
13.670
386,922
Restricted funds
HESF- Fuel vouchers
CCF- SDM
Debil Advice - MaPs
Debil Adwce -
Homelessness
Macmillan Benefits Advice
4,385
10,010
703
27,930
113,937}
11,5181
{23,7321
458
815
5.802
7,200
18,7811
34.744
1,581
5,472
29,272
Total restrlcted funds
11,585
67,915
92,712
13,670
458
Total funds
341,047
431,988
405.655
367,380
Paue 19

Cheshire East Citizens Advice Bureau North
known as Citizens Advice Cheshire North
Notes to the Financial Statements for the Year Ended 31 March 2024
Balance at I
April 2022
In¢ownlng
résources
Resources
expended
Balance at 31
March 2023
Unrostrictèd funds
General
General Funds
201,763
323,356
1308,6571
218.462
Designated
Cash Flow Buffer
Redundancy Prowsion
Premises Reserve
IT Reserve
32,000
51,000
20,000
10,aoo
113,QOO
32,000
51,000
20,000
10,000
113,000
Total unrestricted funds
314,763
323,356
308,657
329,462
Restricted
HESF - Fuel V￿CherS
CEC - Fuel vouchers
CCF- SDM
Debil Advice- MaPs
Debil Advi¢e- Homelessness
14.332
19,9471
(5,637)
(8,027}
127,0631
4,385
5,637
8,027
27,063
7,200
7,200
Total rèstrlcted funds
12,837
49,422
150,674
11,585
Total funds
327,600
372.778
359,331
341.047
Page 20

Cheshire East Citizens Advice Bureau North
known as Cit(zens Advice Cheshlre North
Notes to the Financial Statements for the Year Ended 31 March 2024
Fund Des¢rlptions
General Funds
These are the accumulated unréslricled funds of the chaiity.
Deslgnated Fund5
Cash Flow Buffer
Many projeds are pald quarterly in arraars after slalistics have been submitted and analysed by the
funder. The Tesull is th21 CACN has lo find the operational costs of these projects for up to 5 months
before receiving funding and the trustees alk)cale Iheso reserves lo cover these periods.
Redund8nGy Provis￿￿?
As prajècls lerminale il is not always possible to redeploy the staff and redundancy payments are
needed. Tho Iruslees have albc21ed these reserves lo cover Ihis contingency.
Premises Resenie
There are conlraclual obligations on the current lease, and there may be a nèed lo move elsewhere,
th all the associated costs. The trustees have allocated these reserves to cover this contingency.
IT ReSe￿e
IT is critical lo CACN'S operation ancl much of the Current equipment is ageing, with replacement
looming. The Iruslees have allocated these reserves for this development over the next two to three
years.
Restricted Funds
HESF- Fuel VOUGhors
Money Original￿ given by Cheshire East Council lo be di$lribu18d on their behalf lo help clients having
difficulty paying their fuel bills. This was 8 fund which w8 also opened to public donalions. This was
inc¥eased this year primarily by a donation from Wilmslow Town Council.
CEC- fuel vouclErs
Money originally given by Cheshire East Council lo be distributed on thoir behalf lo help clients having
difficulty paying their fuel bills.
CCF-SD
Money from the Cheshire Community Foundation for a loinl advocacy project with Stockport and
District MIND.
Debt Adv￿9 - MaPs
Money from a national Cilizens Advice agreement with the Money and Pension SeNico to provide the
wider debt and money athce cas8work.
Debt Advice - Homelessness
hKoney from CRISIS lo support our work in preventing homelessness through debt.
Page 21

Cheshire East Citizens Advice Bureau North
known as Citizens Advice Cheshire North
Notes to the Financial Statements for the Year Ended 31 March 2024
Macmillan Benelits ALfvice
Money from a national Citizens Advice agreement with Macmillan lo provKfe benefits advi￿ casework
lor peop￿ affected by Can￿r.
Funds recelved as Custodian Agent
CACN acts as custodian of some funds for other local charities lo enable rapid distribution to clients
when needed. At the year end these were..
£401 on behalf of Wilmslow Aid Trust, a charity that gives grants lo people in need wlhin the
Wilmsbw area. The monies have been used for travel expenses where clients have had to visit (he
Maccleslield office.
£1.577 on behalf of Knulsford and District Lions CILJb a Wencesl&s project which collecls donated
Winter Fuel moniès lo help the less fortunate avoid fuel debl1£1,3981 wlhin the Knulsford area, and a
Knulsford hardship fund.1£1791
£1,290 on behalf of Rina's fund which CACN 8dmlnisler lo fLJnd Debt Religf Orders for money advice
clients who cannot afford the £90 fee.
11 Related party transactlons
There were no related paty transactions in the year.
Page 22