Comparry registratFon number." 02114435
Charity regislrdtion number.. 1135396
CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee)
Annual Report and Finan￿al Statements
for the Year Ended 31 March 2022

Citizens Advice Newcastle Limited
Contents
Reference and Administrative Detai
TnJsl&es' R8POrt
2to8
Independent Audrtors, Report
91011
statement of Financial Activities
12
Statement of Financial Actimlies
13
Balance Shèet
14
Statement of Cash Flows
15
Notes to the Financial Slalements
16to28

Citizens Advice Newcastle Limited
Reference and Administrative Details
Chief Executlve Offlcer
T Armstrong
Trust•os
K Reed. Cha
l MaGkinlosh. Chair
A L Crawley. Treasurer
A Carver
C Hall (resigned 23 May 2022}
IRHarris
C C Irving
S Jaidka
C M Purdon
S Parker (appointed 10 May 2021)
F Haider {appoinled 12 Juty 2021 and resign8d 18 July 2022
Key Management Personnel
S Alexander. Chief Executive
T Armstrong, Head of Advice Services
C Iredale. Head of Customer Services
G Dryden, Businèss Manager
RÈgi$tered Ofllce
4th Floor Cty Library
Charles Avison Building
33 New Bridge Street
Newcasle Upon Tyne
NE18AX
The charity i% incorporated in England and Wa￿.
Charlty Registratlon Number
1135396
Auditor
Audrt Services
Chart8rpd Accountant & statukny Auditor
Bulman House
Regent Centre
Gosforth
Newcasue upon Tyne
NE3 3LS
Bankers
Unity Trust Bank plc
4 Brindley Plar
Bimiingham
B12JB
Compafty Reglstratlon Number 0211443S

Citizens Advice Newcaslle Limited
Trustees. Report
The Irusletss, who are directors for the purposes gf company law, present the annual report logelh8r
wilh the financial stalprnents and auditors, report of Ihe charitatrk wmpany for the year ended 31
March 2022.
structure, governance and management
Nature of governing documont
Citizens Advice Newcastle is a Charitable Company Limited by Guafanlee. The charity was originally
formed in September 1939. and incorporated as a not-for-profit limtted charity on 23 March 1987, All
references lo the "Charity. or "CompanK refer lo the Charita￿e Company. The Company was
established under a Memordndum of Association whth sel out the objects and powers of the
Charitable Cornpany and is governed under its Artic￿ ofAsaociatk)n, last updated May 2022.
The Memordndum and Artsdes of Associaknn stale that the Companls main objectives are "the
advancement of education, the protection of heath and the relEf of povety, sickness and distress.
This is achieved through the provision of fr8e, confidential, impartial and fr￿ePendent advi￿ and
infomiation for Ihg bengfil of the COfTtmunty. and by inlluenung the d8velopmenl of s¢xial policies
which ensure individuals do not suffer through a lack of kno￿edge. or an inabilFty lo express their
needs effectively.
The Charity is organised so that the members meet wularty to manage ts affairs. The Chief
Execukn've, wtro also Company Secretary. is responsible for the day40-day administration of the
Charity, together wtth the staff management team. The workforce comprises a eombirtalion of paid
staff and VDlunteers, and th8y provide all the Charitys seNices and adivities.
Recrultment and appolntment of trnstees
Th9 directors of the Company are also Charity truslees for the purposes of charity law and untjer the
Companys Articles are known as members of the Trustee Board. UrTrd8r th8 requirements of th8
Memorandum and Artides of Association the members of the Trustee Board are elected to servè for a
ricKI of three years aftor which they must be re-elected al the next General Meeting.
Our Vicè Chair lan Mackintosh had lo step down temporarily and Richard Harris stepped in to cov8r
thg role until lan was able lo return to ijuties.
The Truste8 Board seeks lo ènsurè that thé noèds of the Charilvs dients are apprDpriat&ly refiected
and met through thè diversity of the Trustee Board whth IndLJdes members with local charitable and
voluntary agency knowledge. sound trAJsir￿s skills, profe&8ional experienc6 ar￿ knowledge of
working with stalulory agencies. Trustees are drawn from a cross section of different cultural and
community backgrounds, and indude m6mbers With di￿bilIt￿S.

Citizens Advice Newcastle Limiled
Trustees. Report
Induction and training of tntstees
All new Trustees are provided with an induction which=
informs them about their roles. responsibilities and liabilities-
infom them about the current work of the Charity, the bUs1r￿$S and devek)pment plans" financial
and staffing resources,. service quality standards and perfomiance, and project fijnding requirements.
enables them to idenlify and utilise the parli¢ular kno%￿edge. skdls and experience which theii
particular contribution brings tp the Trustee boanl:
id&ntifies any further infDmialion, training or support Ihey miqhl require to fulfil their roles.
• SupF)Orts and encourages them to develop new ski115 and experti￿ which will banefil the charity.
Organlsatlonal structure
The activities of the charrtab￿ Company are overseen by the Board of Trustees Ise6 page 11 and the
Company Secretary. The Trustees recetve no remunerdtion ft)r thèir services and no trusloes were
reimbursed for any expenses incuffed in the year.
I the trustees. as listed on page 1. have undertaken to c4)ntributè an amoLJnt nol exceeding £1
towards any defiut arising in the event of the Charitable Company ￿Eng wound up. This guarantee
applies during the period of membership and extends for one year after mBmbership ceases.
New Trustees are elected by tha Board or by the memters of the Charity in a general moeting. New
membars are encouraged to attend all regular Board meetings to ensure that Ihgy are fully informed
about the objeclwes and current acbvilies of the Chartty. Eac*h Trustee is encouraged and supported
lo regulady review and update their Trustee skills and knowledge so Ihal t￿Y are fully awarg of Iheir
spongibilities as a Trustee of the Charity.
Major risks and managprnent of those rlsks
The Directors l Trustees are responsible for keeping proper o(rounting records, and saf8guarding th8
assets of the Charity. They continuou￿Y assess the mapr risks whicth the Charity exposed to 2nd
put in plac8 mib'gation ID remove, minimise and manage ￿se risks, in parb"cular thos8 rglaliry lo
finance and to the health, safety and wellbeing of all staff. volunl8grs and clignts.
The Trustees have appointed one Trustoè lo be their-Risk Champion" and he has compi18d a spgcific
Risk Regist8r which he maintains. He provides an updated Risk R8gist8r r8POrt for all Trustees lo
consider at Board meetings.

Citizens Advice Newcastle Limited
Trustees. Report
Objectives and activtties
Objects and alms
Citizens Advice NeW￿stle is established for the purpose of benefiting the community of the
Metropolitan Disthcl of Newcastle upon Tyne and the wider North East region. The Charity achievès
this by advanryng the education of the public in matters relakn.ry lo mental, physical and social welfare,
and by ￿lieVIng poverty and distress.
Citizens Advi￿ Newcastle prowdes free, confidential, impartial and independent advice and
infDrmalion for the benefit Df the community. The Charsty P￿vIde$ advice lo everyone. regard￿sS of
age. race. gender, sexuality or drsability.
The Charity continues lo employ skilled and experienced staff in order to supply advice services lo
dienls face-to-fac8, by telephone, e-mail and webchal. The Charity has r¥)1 m&de any material
changes lo Ihes8 PDlicies in the last year.
To obtain necessary knnding. applicat.￿$ wère made to various It￿1, regional and national providers
of community finance.
Fundraising dlsclosures
The Charity is requireil to report how rt deaLs wlh fuNJrdising from the public. The Charity does not
us& a professional fundrais2r or (x)mmertaal participator lo raise funds. Any monies raised direct fror
the public are used for charitable acbvrlies, in accordance with the guidelines set out by the Charity
Commission and UK law. We respect tha privacy and ujntact preferpnces of all public donors,
inclu¢Jing those who chDose lo remain anonyTnous.
Publlc benefit
The trus188s confirm that they have o)mplied with the requirements of sectron 4 of the Chariti8s Act
2011 to have due regard lo the Publ￿ benefit guidance published by the Charity Commission for
England and Wal8S.
Going concer
The Trustèès are satisfEd that the organisation is able lo operate for the lorgse8ab18 futur8 on th8
basis of known and reasonable projgcted kvels of incomè and therefore the going concern basis of
accounting is appropriate.

Citizens Advice Newcastle Limited
Trustees. Report
AGhipvements and performance
The main objective of the Charity is the provision of free. impariial and independent advice to people
who live. work or study in Newcastle upon Tyne. and to improve th8 poli(ies and practices which
affect their Iiv8S.
The Covid 19 pand8rnic in March 2020 still had an effect on our seNÉCgS in 2021-22 and our general
sessions remained closed until June 2021. We did manage to see dients by appointmanl at Covid
safe interview spaces on FkK)T 4 in early 2021.
In 2021-2022 we htrlped over 7,000 unique dients with nearfy 18.000 drfferent problems achieving a
income gain lo our clients of £2.1 Mill￿>n ba(* to the Newcaslle cornmunity during very drffiGuII
circurnstanGes.
Working by appointmènt only had ils chall8nges making sure Ihal everyone was working in a Covid
safe way and with Covid safe equipment. We acquired some Perspox weens SD that our clients, staff
and volunteers fell safe and we thanged the total laywt of the interview and rec8pb.on area for staff
safety.
Our client numbers went back to pre-cowd levels and we managed the increase in demand through
lol of glaff goodwill as our volunteer numbers were g￿allY red[￿d. During this lime, our volunteer
advisors started lo relum bLrt on a very limited basis. We still were able to cover our adv￿line and 2
of our volLJnteetE continued to assist clients with Personal Independence payment application forms
over the phone.
For the first part of the financial year staff remained in their bubb￿ with an irKrease in office numbers
to 10 each day. Some staff returned lo the office 5 days per week. bul the projects Continued to work
frDm home attending the office one day per week.
Our face lo face drop in sessions open*J in September 2021 and continued in a Covid safe way.
Some of our outreach seNic8S Started advising clients al the outreach sessiorks in a safe Covid
envirDnmenl. Our En8rgy Redress projeel is a project that knise5 dients who are having difficulties
with their energy bills. will provide advi￿ on ènergy 8ffi(iency and swttching providers. A5 part of this
prDjecl tha adviser will carry out a benefit check and assist the client to claim those benefits, help with
Ghallengos and generally make sure Ihal they are getting all they are enlilled to. Our ERF adviser
achieved some.gr881 outcomes for dients and manag8d to S￿J{6 income gains in the region of
£190,000.00
Our Northem Powgrgrid pruject assistgj nearty 700 F￿0p￿ with 1955 issues and an incom6 gèin of
£47,678.00. The curr8nt contract endod in December 2021 aThJ a naw contract wa5 form8d with
Leeds Gilizens Advicg to adwse people digitally wilh a new virtual private netr￿rk telephone service
between the tr40 0rgan1sa￿nS. The team ¢onlinued lo prowde energy vouchers throughout the year.
In Fobruary 2022 we 18amed that our help to claim project woukj not be renewed for the following
financial year which was a great loss lo our dients and the organisation.
We also learnpd Ihat our fac&lowface debt advir* seNice was being recommissioned into a t9￿Phon9
and digilal service with the pot8ntial loss of the service altoggther.
Our Mesothelioma Project worker was commission￿1 by Mesothdioma UK lo work for them diT8clly
with the loss of that project in March 2022.
With the energy cap set lo rise during 2022-2023 demand for our services ￿￿11 increase.we continue
10 $89 increasing numbers of clients in crisis, unablg to buy fo(NJ or ￿al their homgs. Requosls for
food bank vouchers continue on 8 daity basi$.We continue to provid8 the vouchers electronically.

Citizens Advice Newcastle Limited
Trustees. Report
Our partnerships with other agencies, indudirrfJ the WISE Group, Action for Chiklren and Northumbria
University Law SchLK)I have continued successfulty. With the emphasis Dn child poverty in the region
we are in eerfy discussions wth Action for chikjren lo kiok al outreach sessions in some areas of the
City.
Financlal review
The overall surplus for the year is £19.181 {2021= £15.1201. The memorandum Df association does
not provide for any distribution lo members. The trustees consider the reserves position lo be
5atisfaclory.
11 is the PDlicy of the Charity lo maintain unreslricted fvnds, whith are tree reserves of the Charity, al a
18vel which provides sufficaenl funds to cover manwJemenL adminstration and support costs.
Furthgr detail is given under the ReseNos Policy headiw below.
Pollcy on reserves
This Reserves Policy is monitored and revIew￿j on an annual basis by the Trusle8s. The fruslees
consider that the Charity should hold financial res8rv8s in order ID ensure that the Charity can
continue lo operate and meet the needs of dients in the event of unforeseen and potentially damaging
financial circumstances.
The Charity operates with onty lim[t￿l financaal r8sources.
The calculation of free r8s8rv@s is bas8d on th& definitson induded in the Charity Slatoment Of
Recommended Practice ISORPI which provides recommendalK)r￿ for accounting and reporttng for
charities. The Trus18ès have examined the requirements of the charitable company to hold free
reserves
those reserves not inv8St8d in tangib￿ r￿ed assets, excluding bng term liabilities, or
designated for a particular purpos8. This exercise o)nsidered both the norn￿1 requirements for
working capital and th& loss of incomè of a hypothelic81 bul reasonable reductK)n in the scale of the
Charit*s op8rations. R8sulting from this. the Trustees consTrdered rt wtsukl be appropriate to hold the
equiva18nl of threg months. unrestn'c*eé running costs. Thus, COns￿ering the next 12 months
expenditure of arca £700k - £800k. 3 months free reserves would equate to approximatèly £157k to
£200k.
As at 31st March 2022 fr8& r8s&rv8s were £260,93912021: £255,6581.The Trustees have d8signalgd
reserves accordingly. bul continue to balance the ongoing prossures placed upon those freè reserves
by the demand for the Charitys serwces, againsl fvtur& obligations. Therefore, the Trustees recognise
that in the medium and longer lemi the Charity wll need lo continu8 to generate surpluses in order lo
in a position lo meet those future obligatK)ns. Further, demand for the Charity's seNices continu8
lo grow each year, so the demand on future free reserves wll also be greater. The Charity will
therefore seek lo securg Continued funding trom &xisb'ng sources. bul a150 dNersrfy the funding base
by attracting for long term inv8slm8nl. Having consid8red the options available, the Trust88s d8cided
to invest Mon1￿ in a high interest account.
Movement in fix8d assets arn shown In the not8s to the accounts
The Charitls assets are held in order lo faulitate Ihe gNing of free, Lyjnffidential and irmlependenl
advice and their estimated value Ès not matenalty different from that shown on the balance sheet. The
TrtJsl8&s consider that th8 Charivs assets are available and adequat& to fulfi'l th8 obligations of the
Charity.
Restricted funds are thosa which aro spgcifiealty restrFcted by the donor or ftjndgr for a particular
project or aclivity and whith cannot be used for the general purposes of the Charity. Their exisleftce,
and the sums of money therein. do does not imply that there has been an underspend. Thgy may
have accrued through a wariety of circumstances includiNJ timing differenc￿ be￿een tho Charivs
nancial year and the funding year of Ihe project concerned. Dètsils of these can be found in Note 18
to the financial stat￿nts.

Citizens Advice Newcastle Limited
Trustees, Report
Investment policy and objectives
Thg TrusteBs are cornmitted to relaining a prudent amount of re5eNes Within the Charitvs funds.
However, most of these funds are sp8nl in th8 short temi so there are relat￿elY few funds available.
Key Management Personnel
The Board all give their lime freety and no Trustees received remuneratlDn in the year. They consider
that the Key Management Personnel {KMPI of the charity ats those noted in thg R8ference and
AdtninisÉralion section of this report. Together with the Board, Ihe5e KMP are those in charge of
directing and conlrDlling, running and operating the aclmlies of the Charty on a day-104ay basis. Th8
pay of the KMP is reviewed annually and normally increased in accordance with the average cost of
Iniing award. The Trusle8s benchmark salaries against the pay leveL8 of other comparable charities
and sirnilar organisations within the advic8 sector. Pay levels are set using this infomation, together
th th8 budget and forecasl figures to ensure that the Charity can afford any proposed incraases.
The Board then agree any upltft in staff remuneration.
Plans for future periods
Aims and kgy obJe¢tives for future pèrfods
To set up a fund￿lsIng group so that those staff Ihal are interested can be invofvod in some bids. The
funding group lo maintain a funding spreadsheet to keep an eye on deadlin8s for funding bids. To
refresh the Business and Devolopment Plan artd produce a fomial funding strategy. To work through
an exit plan for the large contrydcts that are due to end. Finalising funding lo havB an adviser at the
F(K)db8nk in Walkor.

Citizens Advice Newcastle Limited
Trustees. Report
Statgrnent of Trustees. Rosponsibililies
The trustees (who are alsp the direclors of Cit[￿nS Advi￿ Newcasue Limited for the purpos8s of
company law) are responsible for p￿paring the trustees. report and the finan(ial 51al@menls in
accordance with the United KingdDm Accounb'ng Standards (United Kinwlom Generally Accepted
Accounting Practice) and applicable and regulations.
Company law requires the Irusloes lo prepare fin8rtial statem￿ts for each financial year. Under
company law the trustees rnust not approve the financial stalernants unless they are satisfied that
they gwe a true and fair view of the stslè tsf affai￿ of the charitable company and of its incoming
resources and application of resources. inrjuding ils income a￿1 expenditure, for that period. In
preparing the￿ ffnanual statements, the tnjslees are required lo"
select suitable accounting policies and appty them consÈ5tenlly'.
observe the mèthods and principles in the Charikne5 SORP-,
makejudgements 2nd eslimales that are reasonable 8nd prudenl."
slate whether ap￿ICable UK Ac£ounling Standards have been followed, subject lo any malorial
departures disclosed and eXplai￿d in the fina￿la1 stalemen19- and
prepare the financial statements on the going concem basis unloss il is inappropriate to presume
that the charitable wmpany will contir¢ue in business.
The trustees are ￿SPonSible for k88piro adequate accounting re(xJrds that are sufficient lo show and
explain the charilablo companys transactions and disck)s8 Wth reasonable accuracy at any lime the
financial position of the charttable company and enabl8 them to ensure that the financaal statements
comply with the Companies Act 2(K)6. They are also respDnsibl8 for sal8guarding the 3ssets of the
charitable company and hence for taknng reasonable st8ps for the prevention and dètection of fraud
ar￿ othèr Irr￿Ularities.
Dlsclosurè of information to auditor
Each trustee has taken steps that they ought to havè taken as a trusl8È in ord8r to make themselves
awaro of any re18vanl audrt information and to establish Ihal the chariW5 auditor is aware of that
information. Th8 trustees confirm that there is no r81evanl inforrnal￿n that they know of and of which
they know the aLrditor is unawarè.
Small Companies provlslon statement
This report ha5 been prepared in accordance wilh Ihg small ￿MPanieS regime under the Companiès
Act 20D6.
Reappointmènt ol auditor
Azels Audit S8rv1¢9s Limited. trading as Azeis Audit SeNices. were appointed auditor to the company
following their acquisition of the trade of Tait Walkèr LLP. trading as MHA Tail Walker, on 1 May
2022.
In ac￿rdanC& with section 485 of Ihe Companies Act 2006. a resolution for the re-appoinlmenl of
Az&ts Audit Services as auditors of the charity is lo be proposed at the fortheoming Annual General
M8&ting.
The annual rèport was approved by the trustees of the charity (
behalf by..
..and siJn&d on its
K Reed
Truste&

Citizens Advice Newcastle Limited
Independent Auditor's Report to the Member5 of Citizens Advice
Newcastle Limited
Opinion
W8 have audited the finanaal statements of Ciliiens Advi(£ Newcaslle Limtted Ilhe 'charity'l for the
year ended 31 March 2022. which comprise the Statement tsf Financial Actwities. Balance Sheet.
Slalement of Cash Flows. and Notes to the Financial Statements. induding a summary of significant
acGounting policies. The financial reporting framework that has been applied in their preparation is
United Kingdorn Accounting Standards. comprising Charilies SORP
FRS 102 The Financial
Reporting Standard applicable in the UK and Republic of Ireland, and applicable law (United Kingdom
Generalty Accepted Accounting Practice).
In our opinion the financial statements=
give a true and fair vw of the stale of the charl￿S affairs as at 31 March 2022 and of its incoming
resources and application of resources. iThJuding ts income and expenditure for the year then
8nded.,
have been properly prepared in accordance with Unrtèd Kingdom Generally Accepted Accounting
Practice", and
have been prepared in a(xordance wth Ihe requirements of the Companbes Act 2(I)6.
Basls ft>r oplnlon
We conducted our audit in accordance with Intemalional Standards on Auditing IUKI IISAS IUKII and
applicable law. Our rBstM)nsibilities under those standards 8re fvjrther described in the auditor
responsibilities for thè audit of the financkgl slatemanls section of our rgporL We are independent of
the charrty in accordan￿ with the ethical requir8ments that 8re relgvanl lo our aL￿rt of the financial
statements in the UK, induding the FRC'S Ethical Standard. and the provis￿)nS available for small
entities, in the clrojmslan￿S set out in note lo th8 financial stalem&Trts. and we have fulfill8d our
other ethical responsibilities in accordance wth these requireN*nts. We believe that the audit
vidence we have oblaingd is SLJffiaent and appropriat8 lo provide a basis for our opinion.
Concluslons rglating to going concom
In auditing the financial slatoments. we hav8 u)ndLKled that the twslee5 uÈe of thè going concem
basis of accounting in thè preparation of the ffnancial stalements is appropriate.
Bas8d on th& work we have performad, we have rtot identified any material unCertaint￿S rglating to
evènts or conditions Ihal, ir￿1vidUallY or collectivety, may cast significant doubt on the chartty's abilty
to continue as a going concem for a p8ri(Ml of at least tsvelve months frL#m when the financial
statements Wgre authorised for i&su8.
Our responsibilities and the responsibilrties of th8 trustee5 With respect to g(¥ng concem ar6
dèscribed in th8 relevant sections of this repcwt.
Other Information
The truste85 are r8sponsibl& for the other infomiatton. The other inf0m￿tiOrn comprises the
information included in th& annual report, other than the financ￿1 Statements and our audilorfs report
thereon. Our opinion on th8 financial slatements does not cover the other infomiation and, except lo
the 6xtent otheNise explialy stated in our rnport. we do not express any form of assuranc&
conclusion ther#on.
In connection with our audrt of the finarcial ststements, Dur rEsponsibility 15 to read the other
infDrmalion and. in doing so, consid8r whether th& other inforniation is materially inconsistent with the
rinancial statements or our knowledg8 obtained in the audit or otherwis8 app8ars lo be mat9rially
misstated. If w9 identtty such material inconsislon(ies or apparent material missla18tn8n15, we arè
required lo determine whether there is a material Mi￿tatement in the financial slalements or
material misstatement of Ihg other information. If, based on the work have perfom18d, we condude
that there is a material misstslemenl of this other information. we are required lo report that fact.
We have nothing to report in this regard.

Citizens Advice Newcastle Limited
Independent Audltor's Report to the Members of Citizens Advice
Newcastle Limited
Opinion on other matter5 prescribed by the Companiès kt 2006
In our opinion. based on Ihe work undertaken in th8 course of the audit..
the ifbformalion given in the Trustees, Report for the financial year for which the finanThal
statements are prepared is consistent with the finanryal statements.. and
the Trustees, Report has been prepared in actx)rdance with applicable legal requirements.
Matters on whlch we a￿ requlred lo report by exception
In the light Df our kno￿edge and understanding of the charity and its environment obtained in the
course of Ihe audit, we have not identified material misstatements in the Tmstees, Report.
We have nothing to report in respect of the followirKJ matters where the Compan￿8 Act 2006 requires
us lo report to you rf, in our opinton=
adequate accounting records have not been kept, or returns adequate for our audtt have not been
received from branches not V15ited by us; or
the financial statements a￿ not in agreemenl wtth the a(xountirrfJ r8cords and reknms; or
certain disclosures of trustees remuneration specified by law are not made,. or
we have not received all Ihe information and explanations we ￿Ul￿ for our audrt.
Responslbllities of trustèes
As axplained more fulty in the Statement of TnJst68s' R&sponsibilib8s [s81 out on page 8], the trustees
are responsible for the prgparation of the financial stat8mèrhts and for being satisfied that they give 8
true and fair view, and for such intemal control as the trustees delgmine is ne￿sary lo enable thé
prepardtion of finanual stslernenls that are free from material misstatement. whether due to fraud or
error.
In pr6P8ring the financial statement5, the trustees are responsi118 lor assessing the charity's ability to
continue as a going corÈc8rn, disclosing, as applirable, matters r8lalgd lo goirKJ concern and using th&
going con(￿r￿ basis of accounting unless the trus188S 8ither intond to liquKiale the charity or lo ee8$0
operations. or have no r8alistic altematwe but to do so.
Auditor responslbllities lor the audit of the financial statements
Our obj8ctiv&s arg lo obtain rèasOmb￿ assurance about whether the financial statements as a whole
are fr89 from matèrial misstatement, wh&ther due to fraud or error. and lo issue an auditorfs report
that includes our opinion. Reasonable assurance is a high level ol assumnce. blrt is not a guarantee
that an audit conducted in accordance with ISAS (UK) VAII alwa￿ detect 8 material misstatement
when it exists. Misslal8m9nts can ariso from ftaud Dr 8rror and ar8 consideffd material if. individually
or in th8 aggr8gate, they could reasorsably be expected lo Influen￿ the eo)nomic docisions of users
takèn on th8 basis of thèse financial statements.
Th8 8Xtent lo wh￿h our procedures are capable of detectrng irregularities, including fraud is detali ed
bekjw..
10

Citizens Advice Newcastle Limited
Independent Auditor's Report to the Members of Citizens Advice
Newcastle Limited
Er￿UIrIeS with managemenl about any known or suspected insthces of non-CDmpl1an￿ with laws
and regulations induding fraud-
- Reviewing the most recent retK)rts tssued by regulators"
Reviewing board minutes,.
Challenging assumptions and judgements made by managernenl in their swjnificxnl accoutkting
8slimates- and
Auditing th& risk of management ovarride of controls. induding through testing joumal entries and
other adjustments for appropriateness.
Because of the field in whith Ihe client operates. we ￿￿enI[fied the k)Ilowng areas as those most likety
to have a material impact on the finan(?al statements.. Health and Safety,. Employment Working Time
arrangements,. and com￿lance wlh l)olh the UK Companies Act UK Charities Act.
Owing to the inherenl limitations of an audit, there is an unavoidable risk that some material
misstatements in the financial sfalements may not ￿ detected, even though the audit ig property
planned and p8rfomied in accordan￿ wth the ISAS (UK). For instance, the fvrther removed
non•compliance is from the events and transaclions reflected in the financial statement5, the less
likely the auditor is lo become aware of rt or to recognise the non•compli3nce.
A furthèr description of our responsibilities is availaUe on the Financial R8POrtirKJ Council's w8bsit8
at.. www.fre.org.uklauditorsresponsibilities. This descripticffl fomis part of our auditor's rgport.
Usè ol our report
This report is made solely to the charitable companvs trustees, as a body, in accordance with
Chapter 3 of Part 16 of the Compani6s Act 2006. Our audit work has bepn undertaken so that we
might stale to the charity's trustees those matters we are required lo stale to them in an auditor's
report and for olhar purpose. To the fullest extent peimilled by law. we do not accept or assume
responsibility to anyon& other than the Charitab￿ company and ts trustees as a body, for our audit
work, for this report, or for the opinions we have formed.
Simon Brown BA ACA DChA {Senior Stalulory Auditor)
For and on behalf of Azets Audit Services
Chartered Accountant & Stalulory Auditor
8ulman House
Regent Centre
Gosforth
Nwcasll8 upon Tyn8
NE3 3LS
Date:..
Is/u/kn. ..
Azets Audit Services is a trading name ofAzets Audit Services Limited.
11

Citizens Advice Newcastle Limited
statement of Flnancial Activities for the Year Ended 31 March 2022
(Including Income and Expenditure Account and Statsment of Total
Recognised Gains and Losses)
Total
2022
Total
2021
Unrestricted
Restricted
Income and Endowments from:
Donations and lega(Mes
Charitable aGtNilies
Other trading activities
Investment income
2.747
129,901
3.401
671
234.712
379,435
237,459
s￿,336
3,401
671
235,176
567,703
9,798
2,489
Total Income
136.720
614.147
750.867
815,166
Expendlture on..
Charitablp actNil]es
{133,386
1598,300
731,6861
800,046
Total Expenditure
133.386
598.3001
731.686
800,046
Net income
Transfers b&hYeen funds
3.334
442
15,847
442
19,181
15,120
Nel movèment in funds
3.776
15.405
19.181
15,120
Reconclliation of funds
Total funds brought fonvard
318.163
10,319
328,482
313,362
Total funds carried forward
19
321.939
25,724
347,663
328,482
All of the charity's activities d8rive from continuing operalions durirNJ the above ￿ periods.
12

Citizens Advice Newcastle Limited
Comparative Statement of Financial Activltles for the Year Ended
31 March 2021
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Total
2021
unrestrict￿ Restricted
Income and Endowments from:
Donations and legacies
Charitabl@ activities
Other trading aGtivilies
Investment income
8.570
122,825
9.554
226,608
444,878
244
235.176
567.703
9,798
2,489
Total income
143.438
671,728
815,166
Expgnditure on:
Gharilable actiwlie8
124.913
1675.133
800.0461
Total expenditure
124,913
675,133
8DO,046
Net incomellexpenditure)
Transfers be￿een funds
18,525
11.9051
{3.4051
11.905
15,120
Net movement in funds
6.620
8.500
15,120
Rgconciliation ol funds
Total funds brought forward
311.543
1,819
313,362
TDtal furbds carried forward
19
318.163
10.319
328,482
13

Citizens Advice Newcastle Limited
(Registration number: 02114435)
Balance Sheet as at 31 March 2022
2022
2021
Note
Fixed assets
Tangible assets
14
1,606
Current assets
Debtors
Cash at bank and in hand
15
15.630
453.387
16.605
355,020
469,017
371,625
Credttors: Amounts falllng duewlthln one year
16
121.354
44,648
Net current assgts
347,663
326,977
Net assets
347.663
328,482
Funds ofth8 charity:
Restrlctsd Income funds
Reslricled funds
19
25.724
10.319
UnrnstrlGtsd incomo fvnds
Unrestricted ftjnds
321,939
318,163
Total fund5
19
347,663
328,482
The ffinancA
I statements on pages 12 to 28 were approved by the truslees, and authoris￿l for ISSU8
K Reed
Trustee
A L Crawley
Twst89
14

Citizens Advice Newcastle Limited
Statement of Cash Flows for the Year Ended 31 March 2022
2022
2021
Note
C￿h flows from operatlng activities
Net cash income
19.181
15,120
Adjustm8nts to cash flows from non*ash items
Depreciation
Investment income
1,￿5
671
1,504
2,489
20.015
14.135
Worklng capltal adjustments
Dècreasellincreasol in debtors
Increase in credrtors
Incr8aselld8cr8asel in deferred income
15
16
975
7,084
69.622
110,0451
777
1,417
Nel cash flows from operating aclMth8s
g7.696
3.450
Cash flows from Investlng actlvltlos
Interest receivable and similar incom8
671
2,489
Nel increase in cash and cash equ￿a￿nts
Cash and cash equNal8nts at 1 Apnl
98.367
5,939
355.020
349,081
Cash and cash equwa18nts at 31 March
453.387
355.020
All of the cash flows ar8 d&rived from ￿ntinUIng operat￿nS during the aLK)v& periods.
15

Citizens Advice Newcastle Limited
Notes to the Flnanclal Statements for the Year Ended 31 March
2022
1 Charty status
The charity is limited by guarantee. irtcorporaled in England and Wales. and CDnsequ8ntly does not
have share capital. Each of the trustees liable to Gontribute an awnount not exceeding £1 towards
the assets of the charty in the event of liquidaliDn.
The address of its registered office ￿. 4th Noor Cty Library. Charfes Avigon Building. 33 New Bridge
street, Newcastle Upon Tyne. NE18AX.
2 Accounting pollcles
Summary of slgnlficant accounting pollcles and key accounting estimates
The principal accounting policies applied in the preparatton of these financial 51alements are set out
b8low. These policies havè been consislenty applied to all the JEars presented, unless olheNisè
slated.
statsmènt of compllance
The financial s181ements have been prepared in accordan￿ wth Accounting and Reporting by
Charities.. Statement of Recommended Prath"ce applicable to thariti.as preparing thoir accounts in
accordance wth the Financial Reporting Standard applicable in 1he UK and Republic of Ireland IFRS
102) leff8Ctive 1 January 2019)- {Charrties SORP IFRS 102)) and Ihe Charities Act 2011.
Basis of prèparatlon
The finanual slalements hav8 been prepared on the historical cost ba&s.
The financial sla19m&nls hav9 been prepared in Stsdin9, which is the functional currenoy of the entity
and round to Ihe nearest £.
CitiZ8ns Advice Newcsstle Limited meets the definition of a public Lwnefit entity under FRS 102.
Going concgm
The Trustees have considered the rgsources availabk: taking account r83sonable p05sibl8
changes in performance and the potential impact on the level of donations received. Given the18vel of
reserves and cash h￿d. and the ability to redu￿ costs aCt￿rd1￿Y. the trustees consKl8r th&1 there
ar6 no material uncertainties about thè charities ability to wntinue a5 0 going concem.
16

Citizens Advice Newcastle Limited
Notes to the Financial Statements for the Year Ended 31 March
2022
Estlmatlon uncertalnty and judgefnents
The preparation of the financial slalements requires management to make judgements, estimates and
assumpliorÈs Ihal affect the amounts reported.
Management have approved depreciation, prepayments, accruals and Dther Gut-off adjuslrnents.
Whilst managefflenl bolievo that these estimates and judgeM￿ts are accurale, there is every
liklihood that these wll not be exact.
These estimates and judgements are conlinualty reviewed and are bas?d on experience and other
factors. including expectations of ￿tUre events that are bdieved to be reasonable under the
circumstar￿e$.
Incomo and •ndowments
l income is recognised oft￿ the charity has entillemenl lo the inctsme, it 15 probable Ihal tho in¢orne
will be receThied and the amount of the income receNable can b@ measLJred ￿lIab￿.
Donatlons and legacles
Donations are recognised when tho chanty has been notifred in wrrling of both th6 8mount and
settlèment dale. In the event that a donation is subject to conditions that require a level of
performance by thè charity before the charity is entitled to the funds, the income is deferred and not
recognised until either those cormlitions are fttlly met. or the fulfilmenl of those condib.ons is wholly
Ydthin the control of the charity and it is probatle that these CondrtKl￿ will be fulfilled in thg r&porbng
period.
Legacy income is rec(yJnised when receipt i8 probable and entitlement is 8Stablished.
Grants ￿￿Ofvable
Grants are recognised when the charity has an entIt￿ent to the funds and any Gondilions link8d to
the grants have been met. Where perfOrrnan￿ conditions are attached to the grant and are yel to be
met, the income is r9cognisod as a liability and In￿￿ed on the balance sheet as defèrred income to
be released.
Dèferred income
D8f8rr8d income repr&senls amounts r6ceNed for fvture periods 2nd Is refèased lo incomlng
r&sourc8s in the period for which. il has received. Such ineome only deferred when:
-The donor spècifies that the grant or donation musl only be used in fuiur8 accounting periods., or
-The donor has imposad conditions which must be mel befor8 th8 charity has uncondition81
&ntitt8monL
Other tradlng activltl•s
Income from other trading a¢tiwties is recxyJnisad when Wmls or servi￿ ar8 sold.
Charitsble activitfjos
Income from contracts for the supply of Servi￿ is recognised the delivery of thè contracted
sarvic8. This is daSsif￿d as unrestricted funds unless thère ￿ a c%)ntractual requir&rnenl for it to be
Spgnl on a particular purtx)se and r91umed rf unspent. in which case it may be regardpd as r¢slricted.
17

Citizens Advice Newcastle Limited
Notes to the Financial Statements for the Year Ended 31 March
2022
Expenditur?
All expenditure is ￿Cognised oncg there is a ￿al or construcbve obligation to that expenditure, it is
probable settlement is required and the amount can be measured reliably. Al costs are allocated lo
the applicable expenditure heading that aggregate similar costs lo that category. Where costs cannot
be directly attributed lo particular headings they have been allo(xted on a basis consistent with the
use of resources, wth central staff costs allLtst￿ on the basi5 of time spenl, and depreciakn'on
charges allocated on the portion of the asset's L￿. Other support wsts are allocated based on th8
spread of staff costs.
Charftable activitie5
Charitable expenditure comprises those costs incurred by the charty in the delrvery of rts activities
and ServI￿S for its beneficiari@s. It indudes both costs that can be allocat8d directiy lo such activities
and thos9 costs of an indirect nature necessary to support th8m.
Support costs
Support costs include central fijnctions and have been allocated to activity cost ￿tegOrieS on a basis
consistent with the use of resour￿. for example. allocaling propety costs by ffoor areas, or pef
capila, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributablo lo the chariVs compliance wth ￿nstitut￿)nal and statutory
requirements, induding audit, strategic management 8nd trustees. meetings and r8imburs8d
expenses.
Taxatlon
The charity is considered to P8ss the tests set out in Pardgraph 1 Schedul& 6 of thg Finance Act 201Q
and therefore il meets the definition of a charitable ￿MpanY for UK corporation lax purposes.
Accordingly, the chartty is potentialty exempt from taxab.on in resp8ct of income or capital gains
r8c&ived within categories covered by Chapter 3 Part 11 of th8 COrpora￿n Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992. to th& 8xlenl Ihpl such income or gains aro
applied exclusively to charitable purposes.
Tanglble flxed assets
Tangible ass8ts are inrtialty r8¢ord￿l at cort and subwuèntty slated al cost less ary aeeumulatgd
depreciation and impaimienl loss8s.
Assets which ar8 individualty18ss than £1,000 ar8 not typ￿￿1￿ capitalised.
Depreciation and arnortisation
DgprBciation is providèd on IaNJib￿ flxed assets SD as to wrttè off Ihe cost. less any 6stimat8d
rosidual valu8. over th6ir expect8d useful economic lrfe as follows..
Assfjt ¢la$s
Computer equipment
DeprKiation method and rate
25% stravJhl lin8
18

Citizens Advice Newcastle Limited
Notes to the Financial Statements for the Year Ended 31 March
2022
Trade debtors
Trade and other debtors are rectsJnised al the settl6m&nl amount due after any Irade discount
off&r8d. PrepayThents are valued at the amount pr&paid nel of any trade dis(x)unts.
Cash and cash equivalents
Cash and cash equivalents comprise (xsh on hand and ￿11 dew)sits, and other short-lerm highly
liquid investments that are readily mnvertible to a known amount of cash and are subject lo an
insignifficanl risk of change in value.
Credltors and provlsions
Creditors and provisiDns are recognised where the chanty has a present obligation resulting frgm a
past èvenl that wll probably result in the transfer of funds lo a third party and the amount due to sett
the Dbligation can be measured or eslimaled reliably. Credrtors and provisions are normally
r8cognised at their settlement amount after allowing for any trdde discounts due.
Fund Structuro
Llnrostricted income tunds aTr general fund5 that are available [￿ use at the trustees, disc￿li0n in
furtheran￿ of the objectives of the charity.
D8signat8d funds are unrestricled hjnds set aside for specffic purposes at the discrelion of Ihg
trus18as.
R&slrictèd ineome funds are those donated for use in a parlicular area or for specific purposes. th8
usè of whi¢h is reslricled to that area or PUTPOSe.
Leases
Leasas in whith substantialty all the rtsks and rewards of ovmership arg r8tsin8d by the lessor ar8
lasstfied as operakn.ng leases. Rentals payable under operating leases are charged in the Statement
of Financial Activities on a straight line basis over the lease term.
Pensions and other post ret1￿ment obligations
The company operate5 a defined contribution pensK)n stheme. Contn"butK)ns to defined contribution
plans are recogntsed as an exp&nses in the period in which the related service is provided. Propaid
CDntributions are recogni5ed as an asset to the extent that the prepaym8llt will lead to a reduction in
future payments or a cash refund.
19

Citizens Advice Newcastle Limited
Notes to the Financlal Statements for the Year Ended 31 March
2022
3 Income from donations and legacles
u￿r￿tr1ded
funds
Generdl
Restricted
fund5
Total
2022
Total
2021
Donations and legacies.,
Donations from individuals
Grants, including eapilal grants:
Grants from other charib'8S
2.747
1,000
3,747
2,270
233,712
233,712
232,9L)6
Total for 2022
2.747
234,712
237.459
235,176
Total for 2021
8,570
235,176
4 Income from charftablg acuvltlgs
Unrestrlcted
funds
General
Restricted
funds
Totsl
2022
Total
2021
Charitable aGtNilies
129.901
379,435
509.336
567.703
Total for 2022
129.901
379,435
509,336
567,703
TDtal fDr 2021
122.825
444.878
567,703
5 Incomè Irom other trading a¢livllles
Unrestricted
funds
Generdl
Restrlcted
funds
Total
funds
Total
2021
other incom8 from other trading
activi118S
3.401
3.401
9,798
Totsl for 2022
3.401
3,401
9,798
Total for 2021
9.554
244
9.798
6 Investment income
funds
General
Restrlcted
funds
Total
2022
Ttstal
2021
Intèrèst receivable and similar
in¢omè,'
Inler8St receniable on bank
deposits
671
671
2,489
Total for 2021
2.489
2,489
20

Citizens Advice Newcastle Limited
Notes to the Financial Statements for the Year Ended 31 March
2022
7 Expèndlture on charitable aGtivtti
UnrestriGted
Totsl
2022
Total
2021
General
Generalist Advice
Support Costs
95,025
38,361
450.558
147,742
545,583
186,103
600.859
199,187
133.386
598,300
731,686
800,046
Activty
support
costs
undertaken
dlrectty
2022
2021
Generalist Advice
Goveman(x Costs
545,583
167,507
18.596
713,090
18.596
780,484
19,562
800,048
545,583
186.103
731.686
8 Analysis of govemance and support costs
Raislng tunds 8xp•nditure
Support costs allocated to charltable activitiès
Direct
charitable
Govemance
Totsl
2022
Total
2021
staff costs
Premises
Communications and IT
Staff and volunt8er
Depreciation
Office costs
Audit foès
Legal and professional
other
71,854
23.034
42,356
2221
6.121
77,975
24,996
44,143
2.410
89,846
24,996
47.634
12471
1,504
28,003
3.550
860
3.041
1.787
189
20.481
3.586
4.455
3tKI
216
24,047
4.455
3,826
2.747
3.526
2,531
167.507
18.596
186.103
199,187
Total for 2021
19.562
179.625
199.187
Support costs indude central fvnctKJns and have bgén alk)Cated to ac*vity cost categories on a basis
consisl8nt wilh th& use of resources. for example. allocab'ng propety costs by floor areas. or p8r
capita, staff costs by the time spent and other costs by their usage.
21

Citizens Advice Newcastle Limited
Notes to the Financial Statements for the Year Ended 31 March
2022
9 Net Incomlngloutgoing rosources
Nel incoming resourc&s for the year indude=
2022
2021
Audit fees
Depreciab'on of fixed assets
3.550
1,505
3,550
1,504
10 Trustees remunerntion and expenses
No Irugtees have retsived any reimbursod expenses or any other benefits from the tharty during the
year.
11 Staff costs
The aggregate payroll costs were as fL4Iows:
2022
2021
Staff costs durfng the year were:
Wagès and salarips
Social sècurity costs
Pènsion wsts
542.914
47.279
15.630
598,927
47,066
16,584
605.823
662,577
The average number of persons (including s8nK)r marwemenl team) ern￿oYed by tha charity during
the year was as follows..
2022
No
2021
No
Employees
23
25
No employ8& r9cewed ￿M￿uments of more than £60.01)O during the year.
The total èmployee benefits of th8 key management personnel of Ihe thrity wor8 £125,53312021 -
£116.382).
12 Audltor8' remuneration
2022
2021
Audit of the finan￿al statements
3,550
3,550
13 Taxation
Thè ¢harity is exempt from taxation in respect of incomé or capital gains received within categories
cove￿d by Chapter 3 Part 11 of the Corporation Tax Ad 2010 pr Section 256 01 the Taxation of
Chargeable Gains Act 1992, to the extent Ihat suth In￿rne or gains ar8 applied exclusively to
charitable purposes.

Citizens Advice Newcastle Limited
Notes to the Financlal Statements for the Year Ended 31 March
2022
14 Tangible fixed assets
Computer
equipment
Total
Cost
Al 1 April 2021
6,017
6,017
At 31 March 2022
6,017
6,017
Depre¢iation
At 1 April 2021
Charge for the year
At 31 March 2022
4,512
1,505
4,512
1,505
6,017
6,017
Net book value
At 31 March 2022
At 31 March 2021
1.505
1,505
15 Dèbtors
2022
2021
Trade d8blors
PrepayThents
Accrued income
6.750
5.657
3,223
2.151
14,454
15.630
16.605
16 Creditors: amounts falling duo within one year
2022
2021
Oth8r laxalion and social security
Other cr&dilors
Accruals
Defernd incom&
19.379
2,470
5.800
93,7C15
12,834
2,356
5,375
24,083
121,354
44,648
2022
2021
Deferred incom8 at 1 ApTiI 2021
Resources deferred in the pericKI
Amounts released from previous perrods
24,083
93,705
24,083
93.705
25,500
24.083
25,500
Deferred income at y&ar ond
24.083
23

Citizens Advice Newcastle Limited
Notes to the Financial Statements for the Year Ended 31 March
2022
17 Obligations under lèases and hirfr purchase contracts
Thp lolal value of future minimum lease payTnents *as as follows"
2022
2021
Within one year
In two to five years
6,936
5.780
7,379
12.716
12.716
20,0
18 Penslon and other schemos
Defined contribution penslon sd)eme
The charity operales a defined contribution pensi￿ scheme. The penS￿n cost charge for the year
represernls contributions payable by the charity to the scheme and amountgj to £15,630 12021
£16,584).
Contribtrtions totalling £2.47012021- £2.￿} were payable to scheme al the end of the ya&r aNI
are included in creditors.
24

Citizens Advice Newcastle Limited
Notes to the Financial Statements for the Year Ended 31 March
2022
19 Funds
Balance al
1 April
2021
Balance at
31 March
2022
Incoming
resources
Resource5
expended
Transfers
Unrestrtcted funds
Gen8ral
General funds
257,163
136.720
1133.386>
442
260,939
Designated
Designated - service
curtailment
61.OCKI
61,000
Total unrestri¢ted funds
318.163
136.720
133.386
442
321,939
Restri¢tÈd funds
Monèy Advice ServKe
Wise Group Project
Millfield Hous8
Powergrid Carè
NPG Hardship
Help lo Claitn
Help to Claim P&W
Action for Children
Me501halioma
Energy Redress Scheme
Client Hardship Fund
Hong Kong
25B.326
1248.825)
{36,685)
{32,962)
1138.083)
12,978)
(66,963)
{19,392)
15.070)
{25,422)
{19,346)
12.574)
(9,501)
1,460
{11:538}
12,583
123)
7,869
1958)
11,370}
2,565
11,509)
{20>
44,500
125.500
10.000
59,091
20.350
6,440
22,857
20.855
8,319
15.318
406
10.OCM)
10.000
Total r￿tricted funds
10.319
614.147
598.3001
442
25.724
Total funds
328,482
750.867
1731,686
347,663

Citizens Advice Newcastle Limited
Notes to the Financlal Statements for the Year Ended 31 March
2022
Balance at
1 April
2020
Balance al
31 March
2021
Incoming
resource$
Re$our¢ps
expended Transfers
Unrestricted funds
Gon•ral
General funds
250,543
143.438
(124.913}
111,905)
257,163
Deslgn8tsd
Designated - service
urtailmont
61,000
61,000
Total unrestrlcted funds
311.543 143,438
124,913
11.905
318.163
RestTlcted
Money Advice Seryice
Wise Group Project
Mil￿81d House
Powergrid Care
NPG Hardship
Help to Claim
Help to Claim P&W
Action for Children
Big Energy Week
Mesolheliorna
Northem Powergrid -
Prospect Medical Group
Energy ￿ed￿$S Scheme
Client Hardship FuThJ
326,274
33,686
34.597
125.410
10.000
58.495
20,022
(325,1031
{37,6041
{￿,674)
{128,081)
{3.477)
167.012)
118.813)
15.9461
(1,171)
3,918
1,077
2,671
123)
8.517
{1.209}
15541
19,0001
3.167
1.819
8,319
9.OLKTr
22,633
{25.8￿)1
7.917
17,194
17.286)
{20,3371
(631)
3,143
2,000
2,000
Total restricted funds
1.819
671.728
675,133
11,905
10.319
Total funds
313,362
815,166
1800,046
328,482
26

Citizens Advice Newcastle Limited
Notes to the Financial Stalements for the Year Ended 31 March
2022
Unrestricted Funds:
Designatgd - $8rvlce curtailment
In accordance w(ch the Charities Commission's guKlance, the trustees have provided for staff
redundancy costs in the event that the charivs operatrons needed to cease. Whilst this ts not part of
the future plans that trustees have for thg charity, it is pnjdent ID earmark against these potential
osls.
Restrlcted Funds:
Money Advlce Servlce
This is fvnding from National Citizen Advice tt> continue face to face debt athice.
Wlse Group Projecl
This fund is lo provide unemployed indivKluals V￿th advice and supporL
Miiifield House
Funding to 8mploy a research and (xmpaigns officer.
Powergrld Care
This fund is lo prDvid8 vuln8rdble Individua￿ with support in the event of power cuts.
NPG Hard$hip
This is to fund a project lo help vuln9rab￿ customers, particulaty those affected by fuel povety, on all
aspects of home energy, induding best energy dea15 and fuel effiuencies. Project lo be extended lo
support patients al the chesl Clin￿ of the Roydl Wthia Infirmary for whom efficierbt and affordable
home eneryy is essential for their health.
Help To Clalm
This project. which helps pe¢¥)le to daim Univ8rs81 Credit and pr8par8 for their first P8ym&nt.
continued for a further year. It is run as a su￿)ntraCt with Citizert5 Adv￿0, as part of a national
service which i% funded by the D&partrn8nt for Wryk aThl Pens40nS.
Action lor Chlldren
This national charity funds us lo provide a s￿￿1￿81 advksor for a weekly outreach session at their
premises in the West End of Newcastle. Our advisor works dosely writh k*cal famili&s, particularly from
the Czech and Roma tt)mmuniti8S.
Big Enèryy Week
This funding is used to promde targeted home eneryy advu arKI guNJance during 8 nation81
ampaign organised by Ciliz8ns Advice.
Mgsothelioma
Since July 2019. this national charty has been fundiTrJ us to promde a st*cialist welfare advisor to
support P8oplè affected by Mesothelioma, an asbeslos-r8laled canc8r. across the North East region.
Northern Powgryrid - Prospect Medical Group
We have bèèn running a weekly home energy advice sasS￿n al the Prospect m￿lI(x1 Group, funded
by Northem Powèrgrid.
Eneryy Redress Scheme
This project is a partnership with Stockton & District Advi￿ & Infurrotion sewi￿ lo providè energy
advice to vulnerable people, this also inclucks home visits.
27

Citizens Advice Newcastle Limited
Notes to the Financial Statemenls for the Year Ended 31 March
2022
Cliènt Hardship Flmd
Ulilising a generoLJS donation from an ex-volunteer. this proje& provides funding to finance onevoff
payments lo clients in crisis. partiwlarfy during Covid.
Hong Kong
Funding received for the Hong Kong British Nab'onal (C￿erse3S) Welcome programme.
During the year a IDtal of £442 was transfer￿1 from unrestricted to wtricted feseNes representing
unrestricted furmjs used on specific projects.
20 Analysls of ngt assets between fvnds
Unrestrlcted
Total funds
at 31 March
2022
General
Designated
Restricted
Net cuffenl asselsllliabilities)
260,939
61,000
25,724
347.663
Unrostricted
Total funds
at 31 March
2021
General
Designated
Restrfcted
Tangible fixed assets
Net cuffenl a5selsllliabilitl8s)
1,505
255.658
1.505
325,977
61,000
10,319
Total n81 assets
257.163
61.000
10,319
328,482
21 Analysi$ ol net funds
At 1 April
2021
Flnancing
cash flows
At 31 March
2022
Cash al bank and in hand
355.020
98.367
453,387
Nel funds
355,020
At 1 April
2020
98,367
Financing
cash flows
453,387
At 31 March
2021
Cash al bank and in hand
349.081
5.939
355,020
N81 funds
349,081
5.939
355,020
22 Rglatfrd party transactlons
There were relalgd paty transactions in the year.