YORK AND DISTRICT CITIZENS ADVICE BUREAU
ANNUAL REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31STMARCH 2024
CHARITY REGISTRATION NO. 1133516
A COMPANY LIMITED BY GUARANTEE
COMPANY REGISTRATION NO. 7004444 (ENGLAND & WALES)

YORK AND DISTRICT CITIZENS ADVICE BUREAU
CONTENTS
PAGE
Contents
Legal & Administrative Information
Chair's Report
3-6
Trustees Annual Report
7-15
(Incorporating Chief Executive's Report)
10
Statement of Financial Activities
16
Balance Sheet
17
Statement of Cash flows
18
Notes to the Accounts
19-30
Independent Examiner's Report
31

YORK AND DISTRICT CITIZENS ADVICE BUREAU
LEGAL AND ADMINISTRATIVE INFORMATION
Directorsrrrustees
The following people were Directors and Trustees of the charity on the date of approval of
the report or served during the year:
Joanna de Groot
Julia Atwater
Sara Boulton
Simon Crack (resigned January 2024)
Mary Day (co-opted May 2023, resigned October 2023)
Sam Dyer (elected October 2023, resigned April 2024)
Mlke Galloway (co-opted January 2024)
Vicky Ling
Janet Looker (elected October 2023)
Manar Matusiak (resigned May 2023)
John Nodder
Lauren Peel (co-opted January 2024)
Kate Robson (co-opted July 2024)
John Short (resigned July 2023)
Philip Zastawniak-Thomas (co-opted April 2024)
Chair
Treasurer
Chief Executive
Fiona Mcculloch
Company Secretary
Andy Mendus
Registered Charity No. 1133516
Company Registration No. 7004444
Principal address and Registered Office
West Offices Station Rise York Y016GA
Independent examiner Karen Wood ACMA
Outsource Accounting Services & Independent Examinations
2 Galligap Lane
Osbaldwick,
York
Y010 3NR
Bankers
Co-operative Bank
PO Box 250
Skelmersdale WN8 6wr

YORK AND DISTRICT CITIZENS ADVICE BUREAU
CHAIR'S REPORT
As Chair of the Trustee Board I want to reiterate my appreciation of the commitment and
hard work of all the colleagues and supporters who enable Citizens Advice York [CAY] to do
so well in pursuing its core aims:
- To provide the advice and support people in York need for the problems they face
To improve the policies and practices that affect people's lives
Our volunteers, our ex￿lIent Chief Offi￿r, our tTUStees, our paid staff, and all our corporate
and individual friends and supporters. as well as the various partners with whom we work,
have all played vital and valued roles.
During 2023124 we have focussed on the complex and painful problems caused by inflation,
by steep rises in energy costs, and by wider cost of living and equality issues. As demand
for our services has continued to grow we have made every effort to ensure that people in
York can turn to CAY for free informed, impartial and independent advice. whatever their
circumstances and problems, whenever they need us.
The advice we provide can make a huge difference to people's lives, especially in these
times of serious need, difficulty and uncertainty. In 2023124 CAY helped over 7,300 people
with nearly 17,000 issues. We also helped our clients claim almost £2m of previously
unclaimed benefits or tax credits and manage or write off debts of almost £1.7 million.
We have maintained and developed our varied client access routes, via webchat. in person,
via email and via telephone. in outreach venues as well as in CAY offices.
The overall quality of our work, audited by the national Citizens Advice organisation,
remained good throughout the year as we dealt with ongoing client difficulties in accessing
our services, which remains a challenge to our service.
CAY takes pride in the quality of our work and it's good to report that the national Citizens
Advice organisation, which audits our work on a regular basis, rated us green for many
client outcomes following an intensive audit early in the year.
in
As in past years we continue to review and develop the links and partnerships which ensure
that CAY provides appropriate and effective services and advocacy for the varied needs of
people in York.
Our involvement with the new North Yorkshire Law Centre has added to our ability to
connect people with legal support, and our work with York Against Cancer and the health

YORK AND DISTRICT CITIZENS ADVICE BUREAU
service connects us with potential clients via clinics and surgeries Our outreach work is an
important part of our partnership with the Council and with various constituent wards in York
enabling us to reach and support people in their localities.
More details of our reach and achievements are provided in the following sections of the
report.
23124 Finan
Performance
CAY is an independent local charity, entirely reliant on funding the work we do through
grants or fees for specific services and projects, together with the money we raise through
various fundraising activities and donations.
All our funders are under real and increasing financial pressure and this means funding
continues to be very tight both for our core General Advice Service and for our many and
varied projects.
With these pressures in mind and the strain that inflation brought we had an overall deficit
in the year of £33,486 made up of a deficit on Unrestricted Funds of £43,665 and a surplus
of £10,179 on Restricted funds, which will be spent in future periods. This meant our
unrestricted reserves at the end of March 24 were at £75,955 excluding designated funds of
£43,000.
Govemance
Our annual Trustee Self-Assessment, annual Strategic Capability Assessment, and annual
Chair appraisal give us confidence in our governance as well as understanding of how it
might be enhanced . Additionally the results of the national Citizens Advice annual
Leadership Self-Assessment of CAY, including a full site visit by a CitA assessor at the end
of 2022123 provided further reassurance and helped us to make improvements. We are
continuing a review, and where appropriate revision, of the policies which underpin our work
in order to ensure that they provide the best possible framework for our activities
In this year we have said goodbye to several trustees [Simon Crack, Mary Day, Manar
Matusiak, and John Short] whom we thank most warmly for their valuable contributions to
the work of CAY. Sam Dyerjoined the Board in 2024 but a change in personal
circumstances meant he had to resign just after year end. We have also welcomed three
new Trustees [Janet Looker, Lauren Pell. and Mike Galloway] while a trustee treasurer, Phil
Thomas, joined in April 2024. All are already playing very active roles in CAY. We continue
to look to enhance the trustee board by maintaining our numbers and working to recruit
trustees with diverse experiences and backgrounds.
Th
Over this last year our staff and volunteers have worked tirelessly. and with enormous
commitment, to provide the best possible advice using telephone, email, and webchat, as
well as some face to face service, notably in our outreach venues. Despite the stresses and

YORK AND DISTRICT CITIZENS ADVICE BUREAU
strains which this has put on everyone and the pressures of growing demand the team has
consistently managed to help our clients and maintain the high standard of the advice
provided. We have also started some new research Icampaigning work, and are training
and developing additional volunteer advisers to try to keep pace with the burgeoning
demands on our services.
CAY'S achievements are clear evidence of the impressive resilience, willingness, energy,
and professionalism of all our volunteers and staff. On behalf of myself and the trustees I
want to record fvll and public thanks to Fiona and the whole team.
During the year we have been joined by a number of new volunteers and staff. We extend a
warm welcome to all of you, look foThvard to future work with you, and thank you for joining
our team.
Volunteers
Volunteers are centrally involved in every aspect of what we do: providing advice in West
Offices, telephone advi￿ on Adviceline, and Webchat support, as well as working on
reception, administration, or fundraising.They are vital to the effectiveness and quality of our
work. Volunteering with CAY is a worthwhile and rewarding role. Recruiting and training
volunteers, in particular as advisors. remain key areas where we want to expand our work
in future. It is heartening to report that interest in joining the team continues, and that the
increased flexibility in working arrangements provided by digital channels will help to ensure
this keeps up and expands.
Fundin
With all our funders and potential funders being under serious financial pressure, and the
outlook for energy prices being very uncertain, budgeting and planning remains a difficult
challenge.
The long-term arrangement with the City of York Council (CYC)which resources our core
General Advice Service ended at the end of 2023124. They remain consistent and generous
funders, and solid supporters, of CAY and have entered into an interim one-year agreement
at a reduced rate as part of an overall review of their non-statutory services. During this
autumn we'll be looking to renew CAY'S agreement with them for 4 years, starting in
2025126.
While this core funding is critical to our continued operation, we must raise additional funds
from grants, funding bids, and other income sources such as donations. In 2019 we
launched a Friends of CAY scheme for both businesses and private individuals, and are
currently working to develop this. I'd like to thank all our corporate and individual Friends
most warmly for their support. Their regular contributions to CAY funds are really welcome
and hugely helpful and will continue to be so in future..
Some of this funding comes from grants for training, and from various fundraising activities
and one-off donations, but there is still a large gap to fill.
2023-24 has been a challenging year, but nonetheless CAY has been able to maintain the
level and quality of our service despite a worsening financial position. Hard work by our

YORK AND DISTRICT CITIZENS ADVICE BUREAU
CEO and staff has meant that the outlook for 2024125 is more positive, with a forecast of at
least 'break-even', while the Board is seeking to raise additional income (from the Friends
initiative and other avenues) so that reserves can be rebuilt to tsrget levels and staff can be
more suitably rewarded.
Trustees. staff, and volunteers all remain committed to continue our efforts to meet demand
and deliver the best possible advice and client service to the people of York.
Joanna de Groot
Chair

YORK AND DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
ST
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees, all of whom are also Directors for the purposes of company law, present
their annual report and financial ststements for the year ended 31st March 2024.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Govemance
York and District Citizens Advice Bureau is an independent registered charity. No.
1133516, and a company limited by guarantee, No. 7004444. York and District Citizens
Advice Bureau is also known as Citizens Advice York. The charity operates in accordance
with the terms of its Memorandum and Articles of Association.
The Charity was originally established in October 1941 and registered with the Charity
Commission in 1980, Charity Registration No. 509600, as an unincorporated association.
th
The new charitable company was incorporated on 29 August 2009 and registered with the
st
Charity Commission on 131h January 2010. On 1 April 2010 all the assets and liabilities of
the former charity were transferred to the new charitable company.
Recruitment and appointment of Trustees
Members of the Trustee Board are the charity Trustees for the purposes of charity law and
are also Directors for the purposes of company law.
The maximum number of Trustees is fifteen and the minimum is three. Appointment is by
election at the Annual General Meeting, or by being co-opted by the Trustee Board,
provided that on appointment the total number of co-opted Trustees does not exceed one
third of the total number of Trustees.
All elected Trustees retire from office at the third annual general meeting following the
annual general meeting at which they were elected but may be re-elected.
Due to the nature of the charity the Trustee Board seeks to ensure that the needs of the
community are appropriately reflected through the diversity of the Trustee body. Trustees
are drawn from all sections of the community and include individual members and
members of organisations, who use their skills and experience to lead and govern the
charity.
Induction and training of Trustees
All new Trustees receive an induction. This includes copies of key policies and procedures,
information about the charity and the responsibilities of being a Trustee and the opportunity
to meet staff and volunteers. Board members also have access to internal training sessions
run by Citizens Advice York as well as courses offered by Citizens Advice nationally. All
new Trustees have a follow up meeting with the Chair of Trustees after 6 months to review
the induction process.

YORK AND DISTRICT CITIZENS ADVICE BUREAU
All Trustees take an active part in the management of Citizens Advice York.
Organisational Structure
Citizens Advice York is governed by its Trustee Board which is responsible for setting the
strategic direction of the organisation and the policy of the charity. The Trustees carry the
ultimate responsibility for the conduct of the charity and for ensuring that the charity
satisfies its legal and contractual obligations. The Trustee Board meets as a minimum
every two months and delegates the day to day management of the charity to the Chief
Executive.
Related Parties
Citizens Advice York is a member of Citizens Advice, the operating name of the National
Association of Citizens Advice Bureaux, which provides a framework for standards of
advice and casework management as well as monitoring progress against these standards.
Operating policies are independently determined by the Trustee Board of Citizens Advice
York in order to fulfil its charitable objectives and comply with the national membership
requirements.
The charity also co-operates and liaises with a number of other advisory services, local
charities and local authority departments on behalf of clients. Where one of the Trustees
holds the position of Trustee or Director of another charity they may be involved in
discussions regarding that other charity but not in the ultimate decision-making process.
Risk Management
The Trustees have considered and reviewed the risks to which the charity is exposed and
have established systems and procedures to manage them. The Audit and Risk
committee maintains an effective internal control and risk framework and assists the
Board to erlsure compliance with standards and guidelines issued by Citizens Advice and
other regulatory bodies. The risk register is reviewed regularly and Trustees ensure that
action plans are in place to mitigate key risks identified.
OBJECTIVES AND ACTIVITIES
The Charity's objects, as detailed in the Memorandum and Articles of Association, are lo
promote any charitable purpose for the public benefit by the advancement of education, the
protection and preservation of health and the relief of poverty, sickness and distress in
particular, but without limitation, for the benefit of the community in York and surrounding
areas"
To achieve these objectives Citizens Advice York aims to provide free, confidential,
impartial and independent advice and information for the benefit of the local community. to
exercise a responsible influence on the development of social policies and services and to
ensure individuals do not suffer through a lack of knowledge or an inability to express their
needs effectively.

YORK AND DISTRICT CITIZENS ADVICE BUREAU
Publlc Benefit
The Trustees have paid due regard to the Charity Commission's guidance on Public Benefit
in deciding the activities undertaken by Citizens Advi￿ York during the year. The Trustees
are satisfied that the information provided in the report and accounts meets the public
benefit reporting requirements.
Our current activities aim to meet our objectives through the delivery of free,
confidential advice and information that is accessible to all. More detailed information
about our work is provided in our Annual Review.

YORK AND DISTRICT CITIZENS ADVICE BUREAU
CHIEF EXECUTIVE'S REPORT
ACHIEVEMENTS AND FUTURE PLANS
Citizens Advice York (CAY) is a local. independent charity affiliated with the national
organisation Citizens Advice. We are here for everyone. whoever they are and whatever the
problem. People come to us in times of need. The main issues we help with relate to debt,
benefits, housing, employment, consumer rights, legal advice,and immigration.
The Cost of Living Crisis really exploded in York this year and we saw 100°/o more clients
year on year. We also completed more than 30 % more actions on their behalf making the
lives of the residents of York better in their time of crisis. We made income gains for our
clients of £1,950,211, mainly in previously unclaimed benefit gains but also in grants. We
helped clients write off £1,706,020 in debts and we helped them reschedule £19,583. The
massive disparity in these two figures is due to the issue of negative budgets. 93 /0 of our
debt clients now present with a negative budget of more than £34 per month. This means
that every month they fall further into debt. Therefore, they have no spare income to make
debt repayments and the debt has to be written off. with a six year impact on the ability to
get credit.
We have followed national trends in advice issues across most areas, bar one. It is a
positive for the people of York that we have seen far less recourse to self disconnection of
prepayment meters. This was largely due to the fact we had access to three fuel vouchers
per year, unfortunately, as City Of York Council has to cut back on services this (along with
supermarket vouchers) has been reduced to one per year. This may alter the situation
come winter when most people were relying on the vouchers to keep warm and heat food.
However, all of this good work has put our service under tremendous strain. l am very
proud of the efforts and goodwill of all the team to make this huge achievement happen.
Recruiting and retaining staff has been an issue as we ourselves are not immune to the
cost of living crisis and, like many other charities, we found ourselves in competition with
both retail and the hospitality sector to retain our staff when sometimes up to twice the
salary was being offered.
This year has seen the launch of three schemes to help this issue. We began to train Aviva
Corporate volunteers to be our new Financial Capability Advisors. This has been a gap in
our ser￿iCe since the last funding from Money Savings Expert ended. They are making a
difference to our debt clients by coaching them in good financial practices and building a
relationship to ensure they have ongoing support once their formal debt advice is
completed and their debt relief orders, debt management plans or bankruptcies are in
place.
We were also fortunate to win funding from the Armed Forces Covenant to train and employ
both service leavers and family members as Advisors, this "home grown" approach means
that we have a sustainable service and the trainees gain a career they can easily move
around the country with, ensuring their own financial stability.
For the first time, CAY started to deliver Advice First Response courses. These courses
equip people to be competent in navigating our public website so they can be the first
response to advice needs and help at a first stage level, they have a direct route to a fully
qualified advisor should the client need it - they are trained to know when this might be!
10

YORK AND DISTRICT CITIZENS ADVICE BUREAU
However, we are still under-resourced for the level of service the people of York expect from
us, we are struggling to sustain the vastly increased number of clients on a largely static
budget. Last year we brought in £444,000 and our expenditure was £472,770
F ioiia- MGCullocii,,
Cl lei Execi tive
Our Year at a Glance
We helped 7302 people with 16,941 issues
We completed 29,643 actions on their behalf
We helped people gain £1,950.211 in income
<• We helped our clients write off £1,725,603 of debt
11

YORK AND DISTRICT CITIZENS ADVICE BUREAU
Issues
Benefth &ts..
Benefits Unlv...
Charftable Su...
Con$wnw go...
Debt
catlon
3.523
1,371
2,306
299
2,821
41
Ernployfflent
Flnanclal serv...
GVA
Hate C...
H•ahh & com.-
HDuslng
ImmfgratloJL..
789
342
42
214
1,488
307
Legal
Other
Relatlon$hlps...
Tax
Travel & trans.,.
Ulllltles & ¢0..
480
491
892
219
158
1,158
Outcomes
OUTCOMES
11 Debt Write Off
1.655,669.00
98.01%
1.950,211.00
984.891.00
22-23
23-24
YOY 96 INCREASE
12

YORK AND DISTRICT CITIZENS ADVICE BUREAU
FINANCIAL REVIEW
Financlal Position
Incoming reSoUr￿S for the year were £438,274 (2023: £460,371). Of this £247,932
related to project restricted activities (2023: £287.912). A deficit of £33,486 was incurred
in the year (2023: deficit of £25,650), of which, a £43,665 deficit relates to unrestricted
funds and a £10,179 surplus related to restricted funds. At 31 March 2024 total funds were
£118,955 (2023 194,004 of which £160,589 represented unrestricted funds (2023
£160,589).
Principal Funding Sources
The Trustees are grateful to all the organisations and individuals who have given grants
or donations during the year. The principal funding sources were as follows:
City of York Council: The largest grant received during the year was the core grant of
£150,100 towards the delivery of the general advice service. The Council also supported a
number of specialist projects including GP Outreach and Travellers outreach. National
Citizens Advice provided funding from the Money Advice & Pension Service as well as
project funding from Yorkshire Building society and Energy funding. York Food bank gave
£24,336 for advice services to clients at their food bank. Macmillan via York against
Cancer gave £19,662 and SJP Law continued their support of the hospital work.
The charity did not have any borrowings from providers of funding or other sources at the
balance sheet date.
The Trustees remain committed to finding new and diverse funding sources and to
safeguarding and increasing reserves in order to ensure the charity has a secure
financial base for the future.
Reserves Policy
Citizens Advice York aims to ensure that free monies are available in each financial year
to meet any reasonably foreseeable contingency, including loss of income and necessary
but unbudgeted cost. The charity maintains a projection of income for the future and
endeavours to ensure that this continues to be derived from as wide a variety of sources
as possible.
In reviewing the potential costs that could arise should a significant reduction in income or
the need for unbudgeted expenditure occur the Trustees have deternined that free
reserves which is equal to 3 months normal operating expenditure should be maintsined.
This is in addition to designated funds of £43.000. The current level of unrestricted funds
(excluding designated funds and fixed assets) is £75,955 which would cover
approximately 1.9 months running costs. In the longer term Trustees consider it prudent to
aim to increase the level of resenies to 6 months, though it is recognised this may take a
number of years given the funding pressure the organisation is working in. The resenies
policy is monitored and reviewed by Trustees annually.
13

YORK AND DISTRICT CITIZENS ADVICE BUREAU
YORK AND DISTRICT CITIZENS ADVICE BUREAU
Designated Funds
Unrestricted funds have been designated for the following purposes:
Contingency reserve:_ £38,000 set aside to cover any costs arising in the event of the
chariws closure, such as redundancies.
Equipment reseNe:_ £5,000 set aside towards future equipment requirements.
The Trustees are free to designate funds in this way. and to release such funds to make
them available for general purposes as they see fit.
Restricted Funds
Details of Restricted Funds are set out in Note 14 to the Accounts. These funds are
restricted by the donor or funder and cannot be used for the general purposes of the
charity. Their existence, and the sums of money therein, do not imply that there has been
an under-spend but may result from a variety of circumstances including timing differences
between the charity's financial year and the funding year of the project concerned.
Investment Policy
As detailed in its Memorandum paragraph 4.19, in furtherance of its objects, and for no
other purposes, the Company has the power to invest the monies of the Company not
immediately required for its purposes in or upon such investments, securities or property as
may be Ihought fit, subject nevertheless to such conditions and such consents as may for
the time being be imposed or required by law.
Owing to the nature of its funding the charity has no long-term investments, but it keeps
monies not required in the short term in a no-notice deposit account with Scottish Widows.
The Trustees review the interest rates available from time to time to ensure a reasonable
return on deposits is being achieved.
14

YORK AND DISTRICT CITIZENS ADVICE BUREAU
DIRECTORS, RESPONSIBILITIES
The charity trustees (who are also the directors of York and District Citizens Advice Bureau
for the purposes of company law) are responsible for preparing a trustees annual report
and financial statements in accordance with applicable law and United Kingdom Accounting
standards (United Kingdom Generally Accepted Accounting Practice)
Company law requires the charity trustees to prepare financial statements for each year
which give a true and fair view of the state of affairs of the charitable company and of the
incoming resources and application of reSoUr￿S in that period. In preparing the financial
statements, the Trustees are required to:
Select suitable accounting policies and the apply them consistently;
Observe the methods and principles in the Charities SORP;
Make judgements and estimates that are reasonable and prudent;
State whether applicable UK accounting standards have been followed, subject to
any material departures disclosed and explained in the financial statements;
Prepare the financial statements on the going concern basis unless it is
inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with
reasonable accuracy at any time the financial position of the charity and to enable them to
ensure that the financial statements comply with the Companies Act 2006.
They are also responsible for safeguarding the assets of the charity and hence taking
reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and
financial information included on the charitable company's website.
In preparing this report, the Trustees have taken advantage of the small
companies exemption. The Trustees declare that they have approved the Trustees
Annual Report and Accounts
Signed on behalf of the Trustees
Date
l(ni
Joanna de Groot
Chair
15

YORK AND DISTRICT crrizENS ADVICE BUREAU
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
Unrestrlcted
Funds
Restrlcted
Funds
Total 2024
Total 2023
Note
Income from:
Donations & legaeies
11,380
11,380
20.153
Charitable activities
177,811
247,932
425.743
436.937
Investrnent income
1,098
1,098
282
other incijme
53
53
2.999
TOTAL INCOME
190.342
247,932
438,274
460,371
EXPENDITURE ON
Charilable actlvltles
Advice and Information
234,007
237,753
471,760
486,021
TOTAL EXPENDITURE
234.007
237,753
471,760
486,021
NEf INCOMEI IEXPENDtruRE}
(43,665)
10,179
(33,486)
(25,650)
Transfèrs Belween Furwjs
2,031
(2,031)
NEf MOVEMENT IN FUNDS
{41.634)
8,148
(33,486)
<25,650)
Reconcilialion of Funds
Funds brought fO￿ard at1 April 2023
Funds carried fonvard 31 March 2024
160.589
33,415
194.004
219,654
118955
41.563
160,518
194 004
A ¢omparatlve Ststement of Flnancial Activities is found in Note 2
The Ststement of Financial Activities includes all gains and losses recognised in the year.
All of the Charitls activities derive from continuing operalions.
16

YORK AND DISTRICT CITIZENS ADVICE BUREAU
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
note
CURRENT ASSETS
Debtors
Cash at bank and in hand
12
7,089
212,554
219,643
22.714
188.458
211,172
CREDITORS: Amounts falling due wlthln ona year
13
{59.125)
(17,1681
NET CURRENT ASSETS
160,518
194,1)04
TOTAL ASSETS LESS CURRENT LIABILITIES
160,518
194,004
TOTAL NET ASSETS
160.518
194,004
FUNDS
Restricted income funds
Unrestrided income funds
General fund
Designated fund
14
41.563
33,415
14
14
75,955
43,000
117,589
43,1100
TOTAL FUNDS
14
160,518
194,004
The notes on pages 19 - 30 form part of these accounts.
These accounls are prepared in accordance with the special provisions of part 15 of the Companies Act 2006
relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for
cirGulation to members of th8 company.
signed
date
name.. Joanna de Groot
role: Chair of Trustees
Company Reglstralion Number . 7004444 (England & Wales)
17

YORK AND DISTRICT CITIZENS ADVICE BUREAU
STATEMENT OF CASH FLOWS
YEAR ENDED 31 MARCH 2024
2024
2023
note
Cash flows from operating activitles
Net incomellExpenditurel for the perlod
133,4861
125,6501
Adjusted for:
Depreciation charge
Investment Income
12
11.0981
12821
Decrease/llncreasel in debtors
12
15,625
11,9131
{Decreasellincrease in creditors
13
41,957
12,3451
Net cash flows from operatlng actlvlties
Cash flows from investlng activities
Interest reteivable and similar incoming resources
22,998
130,1901
1,098
282
Net increaselldecreasel in cash and cash equlvalents
24,096
129,9081
Cash and cash equlvalents at l Aprll 2023
188,458
218.366
Cash and cash equivalents at 31 March 2024
212,554
188.458
All of the cash flows are derived from continuing operations durlng the above two periods.
There is no debt in the company and therefore no reconcillation of Net Debt is provlded.
18

YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
1. A¢¢ountlng Policies
Basls of preparatlon
The financial sialements have been prepared under the historical cost convention and in accordance
th Accounting and Reporting by Charitiès: Statement of Recommend9d Practice applicable lo
charities preparing their accounts in accordance wth the Financial Reporting Stsndard applicable
in the UK and Republic of Ireland IFRS 102) leffective 1 January 2015}- (Charities SORP IFRS
102}l. thè Financial Reporting Standard applicabl8 in the UK and Republic of Ireland IFRS 1021 and
the Companies Act 2006 applicable in Ihe UK and Republic of Ireland IFRS 1021 and the Companies Act
2006.
Citizens Advlce York meets the definition of a public benefit entity under FRS 102.
Going con¢em
The trustees consider there arg no material uncertalntles about th8 Charity's ability lo ¢onllnue
as a going con¢ern. The review of our financSal position, reserves levels and future plans 9ive$
Trustees ¢onfidenc8 th8 chsrity remalns a going ¢oncem for the foreseeable future.
Income and •ndowments
i) Recognition of income
Iterns of in¢om8 are recognised and Included in the accounts when all of the follo￿ng criteria are
met:
Tho Charity has enlltlement to the funds.,
- Any perfomiance condltions attached to the item{sl of income have been mel or are fully wllhin
the control of th6 charlty;
- There Is sufficient certainty that receipt of the income Is conside￿d probable; and
- The amount can be measurod reliably.
li} Grants receivable
Grants made to finance the aclivitl8s of the local Cilizens Advice are credited lo the incom8 and
eypenditure account in the period to which they relate.
iiil Bank interest
Bank interest is included in the income and expenditure account on receipt.
iv) Gifts and Intangible income
In addition to the abova. the charity also receives help aThJ support in the fom of voluntary
asslstance in ad￿lsing the public. This help and support is not included in the financial
staternerts. However. its value lo the Charity has been estimated and disclosed in the Directors,
Report.
vl Other income
Sales of services are included In the income and expenditure ac¢ount In pgrigd to which they
relate. Other income, inoluding donations, gifts and covenants are included as they were re¢Èived.
vil Deferred income
Grants weived Sn advance of the perfod in whiGh the funder requires the expendllure lo be applied
viill be refiecled in deferred Income withln th8 balance sheet.
19

YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure and irrecoverable VAT
Ewenditure is recognised onGe there is a legal or constructive obligation lo make a payment to a
third party, il is probable that settlement wll be required and the amount of the obligation can
be measured reliably.
Expenditure is dassified under the following activity headings".
- Costs of raising funds inctudes costs associated with any fundraising e￿nts.
- Charitable activities indudes the costs of providlThJ general advice and other speciallst advico
services and their associated support costs.
- Other expenditure represents those items not falling into any other heading.
Itrecoverable VAT 1$ charged as a cost against the activity for which the expenditure was
incurred.
Support cosls
Support costs include Back Office and Management staffing along *Mth overhead sttributable to thosg
stsff. They have been allooated to prolects In proportion to staff costs in eath aGtivityIpro￿Ct.
Operating Lea8e8
Rental Gosts under operating lease$ are charged to the statement of financial a¢llvltles In equal
amounts over the period of the leases.
Tanglble flx?d assèts and depreciation
Individual fixed assets costing £l,OOQ or more are capitalised at Cost and are deP￿ClaI8d over
their estlmated useful economlc Ilves on a straight line basls as follows..
Computer equipment
Fitlings & office equipment
3 years on a strdighl line basis FixtuTrs.
5 years on a straight line basis
Pen$ions
The charity operates a defined contrlbution group personal pension plan for its employees. Payments
are Charged to the incom8 and expenditure accounl in the period in which they are inGuTred.
Accurnulated funds
Restricted funds are subject to specific conditions by donors as to how they may used. The
purp)se and uses of the restricted fvnds are set out in the notes to the accounts.
Designated funds ¢omprfse funds which have been sel aside at the discr8tion of the trustees for
spe¢ifi¢ purwses. The purposes and USf*S of the designated funds are set out in the notes to the
Unrestricted funds are fund$ thal can be used in acGordance the charitable objects at the
dlscretlon ol the trustees.
20

YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
2. Comparative Statement of Flnancial Activities Year Ended 31 March 2023
(Including Income And Expenditure Account)
Unrestrlcted
Funds
Restricted
Funds
Total 2023
Income from:
Donallons & legacies
19,078
1.075
20.153
Charitable actsvilies
150.100
286.837
436,937
Investment income
282
282
ot￿r income
2.999
2.999
TOTAL INCOME
172,459
287.912
460.371
EXPENDtruRE ON
Charitable aclfvities
Advi￿ and Information
211,816
274,205
486.021
TOTAL EXPENDITURE
211,816
274,205
486,021
NEf INCOMEI IEXPENDITUREI
(39.357)
13,707
(25,650)
Transfers Be￿een Funds
NET PIOVEMENT IN FUNDS
(39.357)
13.707
(25,650)
Reconciliation of Funds
Funds brought fon¥ard al1 April 2022
Funds carrled forward 31 March 2023
199.946
19.708
219.654
160,589
33.415
194.004
21

YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
3. Income from Donatlons and LegaGi•$
Unrestrict•d Restrlcted
Funds
Funds
Tolal Unrestricted Restrlcted
2024
Funds
Funds
Totsl
2023
Donations
11,380
11,380
11.380
19.078
1,075
1,075
20.153
Total
11,380
19,078
20.153
4. Income from Charitiable Activities
Unrestricted Restricted
Funds
Funds
Total Unrestrlctsd Restricted
2024
Funds
Funds
Total
2023
Advice & Informatlon S•rvi¢gs:
Funder
Access To Justl¢e Fund
Citizens Advi¢e- Advice Lino
Citizens Advice- Energy
Citizens Advice- MAPS Face to Face Debt Advice
Cibzens Advice- Money Saving Expert
Cllzens Advice- Yorkshire Building SoGièty
City of York Coun¢ll- General Advice Servke
City of York Council- GP Outreach
City of York Council- Trainees Advisers
City of York Council- Travellers
Cty of York Council- Ukranian Drop in
Garfield Weston
Local Authority- Ward pots
Refugee Action York
stamp Jackson & Proctor
Tang Hall Big Local
Twssell Trust- York focrfl bank
Two RKlings Community Foundation- Hardship Fund
York Against Cancer
York and Scarborough Teaching Hospitsls
York CVS -181and
936
660
3,937
936
660
3,937
69,100
600
19.688
150,100
70,800
15,000
15.000
69,100
600
85,486
5,400
18,000
85.486
5,400
18,000
150,100
26.460
9.641
5.385
10,393
4.000
47,180
2,854
11.579
11.000
32.459
2.000
19.688
150.100
150,100
70,800
26,460
9,641
5,385
10,393
4.000
47.180
2,854
11,579
11.000
32.459
2.000
10.837
10,837
18,657
4,188
11,579
11.000
24.336
18.657
4.188
11.579
11,000
24.336
19,662
19.662
2,490
7.173
2,490
7,173
Total
177.811
247,932
425.743
150,100
286,837
436,937
22

YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
S. Inv•stment Income
Unrestricted Restricted
Funds
Funds
Total Unrestricted Restricted
2024
Funds
Funds
Total
2023
Incom8 from bank deposits
1,098
1,098
282
282
1,098
1,098
282
282
6. Other Incom8
Unrestricted Restricted
Funds
Funds
Total Unrestricted Restricted
2024
Funds
Funds
Total
2023
Other Income
53
53
2,999
2,999
Totsl
53
53
2.999
2,999
7. Analysis of Expendltur8 on Charitable Activitles
Unrestricted Restricted
Funds
Funds
Totsl
2024
Advice & Inforn)ation servlces:
Direct costs
Allocated Support Costs (see below)
Govemance Costs
170,058
63,645
304
172,743
64,664
346
342,801
128.309
650
Total Resources Expended
234,007
237,753
471.760
Staff
Costs
Other
Cosls Total 2024
Allocated Support Costs comprlse
107,140
21,169
128,309
Unrestricted Restricted
Funds
Funds
Total
2023
Prlor year
Advice & information servi¢e$'.
Dlrect Costs
Allocated Support Costs {8ee below}
Govemance Costs
155,027
56.437
352
200,657
73,060
488
355,684
129,497
840
Total Resources Expended
211,816
274,205
486,021
Staff
Costs
Other
Costs
Total
2023
Allocated Support Costs comprise
101,203
28,294
129,497
8. Net In￿Me1(EXPenditUr8) for the year
This is staled after chargingl(crediting)-
2024
2023
Operatlng Leases - Land & buidings
OperatSng Leases - Equipment
Independent Examlner fees
15,000
1,349
650
15000
1,349
600
23

YORK AND DISTRICT crrizENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
9. Staff Costs
Staff costs during the year were as follows-.
Total 2024 Totsl 2023
Wages & Salaries
Social Secuiity Costs
Pension Costs
Temination Pa￿￿ents
339,282
23,398
20.769
2.033
342,144
24,177
19.214
385,482
385.535
No empk)yee has employee benefits of more than £60,000 in the year (2023: 0)
The average number of Full time Equivalent employees during the year was
2024
No.
2023
No.
Advice
Admin & support
Operational Management
Senior Managemènt
Total
11.9
12.2
10. Trustee Remuneration and expenses and Related party transactlons
Neither the Twstees nor any persons connected with them reGeived any remuneration. benefits or
reimbursed expenses during the year (2023- £0)
There were no related paty transactions during the year. (2023: £nll)
11. Corporatlon tax
The charity is exempt from corporatlon tax on income and gains falling withln Chapter 3 of Part 11
of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to
the extent that these are applied to its charitable objects. No tax charges have arisen in the
charity.
24

YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
12. Debtors
2024
2023
Trade debtors
Prepayments
AGcrue(l inoome
658
385
6,046
9,065
1,931
11,718
7,089
22,714
13. Credltors: Amounts falling due within one year
2024
2023
Trade Crèdltors
Taxation and social security costs
Accruals
Deferred Income
Other Creditors
18,069
8,289
13.720
9,630
9,417
5,130
6,973
1,735
2,490
59,125
17,168
25

YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
14. Funds
Balance 1
Incoming
Aprll 2023 Resources
Outgolng
Resourees
Galns &
Balanee 31
(Losses) Transfors March 2024
Unreslricted funds:
General Funds
Designated Funds
Total unrestricted funds
117.589
43.IXIO
160.589
190.342
1234.007)
2,031
75.955
43.000
118,955
190.342
(234.007)
2.031
Restricted Funds:
Bralms Trust
Citizens AdVI￿- Advice Llne
Citizens Advice - MAPS Face to Face Debt
Citizens Advi￿ - Money Saving Expert
City of York Council- GP Outroach
City of York Council- Travellers
Garfield Weston
Local Authority- Ward pots
Refugèe Action York
Stamp Jackson & Proctor
Tang Hall Big Local
Trussell Trust- York food bank
Two Ridings Community Foundation -
Hardship Fund
TV￿ Ridings Community Foundation -
Surviving Winter
York Against Cancer
York Childrens Trusl
York CVS - Island
3.000
14.214
(3,000)
{14.2141
(67,069)
1600)
(34.5341
(10,837)
{5.034)
(25.541)
{4.188)
(11,5791
{11,0001
(24,336)
12.8551
69.100
600
70,800
10,837
{2.031)
36,266
5,034
6,884
18,657
4,188
11,579
11.000
24,336
2,855
1.390
(1.390)
(19,6621
(38)
11,876)
19.662
38
7,173
5.297
Total restrl¢ted funds
33,415
247,932
(237,7531
{2.031 }
41,563
Total fvnds
194,004
438,274
(471,760)
160,518
26

YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
14. Funds (Prior year comparative)
Balance 1 Incomlng
April 2022 Resources
Outgoing
Balance 31
Resources Transfèrs Mar¢h 2023
Unrestricted funds:
General Funds
Designated Fun¢Js
Total unrestri¢tsd funds
156,946
43,000
199,946
172,459
{211,8161
117,589
43.000
172,459
{211,8161
160.589
Restricted Funds:
Brelms Trust
Citizens Advice - Advice Line
Citizens Advice - MAPS Face to Face Debt
Advice
Citizens Advice- Money Saving Expert
Citizens Advice - Yorkshire Building Society
City of Yorf< Council - GP Outreach
City of Yorf( Council - Trainees Aévisers
City of York Council - Travellers
City of York Council - Ukranian Drop in
Garfield Weston
Joseph Rowntree Trusl
Local Authority- Ward pots
Refugee Action York
Stamp Jackson & Proctor
Tang Hall Big Local
Trussell Trust- York food bank
Two Ridings Community Foundation-
Hardship Fund
Two Ridings Community Foundation -
Surviving Winter
York Childrens Trust
3,000
3.000
14,214
15,000
(7861
(85,486}
(5,400}
(18,000>
{26,460}
(9,641>
(7,448)
{10,393)
(4,000)
(5,433}
(42,754)
(2,854}
{12,586>
(9,505)
(32,459}
(1,000}
85,486
5,400
18,000
26,460
9.641
5,385
10.393
4,000
2,063
5,034
5,433
2,458
5.034
47,180
2.854
11,579
11,000
32,459
6.884
1.007
(1,495}
780
3,075
2,855
1,390
1.390
38
38
Total restrfcted funds
19,708
287,912
{274,205>
33.415
Total funds
219.654
460,371
{486,021>
194,004
27

YORK AND DISTRICT crrizENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
14. Funds {continued)
The speGific pu￿0$65 for which the funds are to be applied are as follows:
DESIGNATED FUNDS:
The designated funds balance comprises the following designations taken from the general funds of the
harity
- Equipment Reserve £5000
- Conlingency Reserve £38000
RESTRICTED FUNDS:
Brelms Trust
Funding to recruit. train and deploy more volunteers
Clllzens Advlce - A(Ivl¢e Lino
Funding to increase capaGity on our Advice Line telephone servic8
Cltlzens Advlce - MAPS Face to Fa¢e Debl Advico
Funding for a Face to Face debt advlce service
citkens Advica - Money Savlng Expert
Funding to provlde financial capability appointmènls for clients
Citizens Advlce - Yorkshirn Bulldlng Stsei
Funding to support clients of Yorkshire Building Society with debt issues
City of York Council - GP Outreach
Funding for advice in GP Surgeries
City of York Councll - Tralneos Advisers
Funding for the salaries and training of new advisers
City of York Coun¢ll - Travellors
Funding for advice to Travellers and thelr communities
Clty of York Coun¢ll - Ukranian Drop In
Funding for advice for Ukranian p80ple displaced due to the war
Garfield W•ston
Funding to recwit, train and deploy more volunteers
28

YORK AND DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Joseph Rowntree Trust
Funding for a women's advi¢e service
Local Authority- Ward pots
Funding for an outreach advice services in specific local authority war¢Js in the region
Refugee Action YoTk
Funding to give advice lo the Refugee communities of York
Stamp Ja¢kson & Proctor
Funding for advice in the hèad injury & Stroke unSt at the hospital
Tang Hall Big Local
Funding for advi￿ in the g8ographi¢ area of Tang Hall
Trusso11 Trust - York food bank
Funding to give advice to cllents of the York food bank
Two Rldlngs Community Foundatlon . Hardshlp Fund
Funding to give Small grant to clients in hardship.
Two Rldlngs Community Foundation . Survivlng Wintèr
Funding to give small granl to clients experiencing winter hardship
York Agalnst Cancer
Funding lo give advice to clients suffering from cancer
York Childrens Trust
Funding to give small grant to clients in hardship with children
York CVS - Island
The Island Project 15 an innovalive project to combine advice. mentoring and training.
TRANSFERS:
A transfer of funds from the Citizens Advice MAPS Face to Face Debt Advice project was carri8d out In
agreemenl with the funder
29

YORK AND DISTRICT crrizENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
15. Analysls of net assets between funds
Designated
funds
Restrioted
funds
General funds
Total
Current reporting perlod
Tangible fixed assets
Current a55et5
Current liabilities
90,628
(14,673)
43,000
86,015
{44,4521
219,643
(59,125)
Total
75.955
43.000
41,563
160,518
Designated
funds
Restricted
funds
General funds
Total
Prevlous reportlng period
Tangible fixed assets
Current asset5
Current liabilities
121,937
(4.348)
43.000
46,235
(12,8201
211,172
{17.168)
Total
117.589
43.000
33,415
194,004
16. Analysls of Cash and Cash Equivalonts
At 1 Aprll 2023
188,458
188,458
cashflow at 31 March 2024
24,096
212.554
24,096
Cash at bank and in hand
Totsl
212.554
At 1 Aprll 2022
218,366
218,366
cashflow at 31 March 2023
129,9081
188.458
129,9081
Cash at bank and in hand
Totsl
188.458
17. OpeThqting l•ase commltments
The charlty's total future minimum lease payments under non-cancellable operatlng leases 15 as follows for
Land & Buildlngs
Equipment
Less than one year
One to five years
7.5CKJ
7,500
1.349
225
1,349
1,574
7,500
7,500
1,574
2,923
18. Ultlmate Controlllng Party
The company is under the control of the directors as a body and a5 such is not controlled by any individual.
30

~~LT~~ **Independent examiner’s report to the trustees of York & District CAB** 

I report on the accounts of: **York & District Citizans Advice Bureau** for the year ended: **31st March 2024** 

which are set out on pages 15 to 30. 

## **Responsibilities and basis of report** 

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act'). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. 

## **Independent examiner's statement** 

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I a member of The Chartered Institute of Management Accountants, which is one of the listed bodies. 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

- 1 accounting records were not kept in respect of the Trust as required by section 386 of the Act; or 

- 2 the accounts do not accord with those records 

- 3 the accounts 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 fair view which is not a matter considered as part of an independent examination; or 

- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

27/09/2024 ~~ee~~ **Karen Wood (ACMA) Date:** Outsource independent examination service 

2 Galligap Lane Osbaldwick York   YO10 3NR 

31