CITIZENS ADVICE NEWCASTLE LIMITED (A company limited by guarantee) 

REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2023 

**Charity Number 1135396 Company Number 02114435** 



CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guaranleèl
ANNUAL REPORT AND FINANCIAL STATEMENTS
For the
ear ended 31 March 2023
Contents
Paue
Reference and administralivo details
Tru$tees' annual report
2to7
Independent examiners report
Statement of Financial Activities (including
income and expondilure account)
Balance Sheet
10
Slalement of Cash Flows
11
Notes to the financial stalemenl$
12to22

CITIZENS ADVICE NEWCASTLE LIMITED
IA company limited by guarantee)
TRUSTEES. ANNUAL REPORT
For the year ended 31 March 2023
Reference and Administrative Details
Chief officer
T Armstrong
Trustees
K. Reed, Chalr
IR Harris, Vice Chair
A L Crawley, Treasurer
A Carver
l R Harrls
Cclrvlng
S Jaldka
l Mackintosh
C M Purdon
S Parker
H Fawzi lappointed 16 September 20221
O Holmes lappolnted 10 November 20221
G Roll (appointed 10 November 20221
C Maclaren lappolnted 10 November 20221
S Wood lappointed 19 January 20231
Key Management Personnel
T Armstrong, Chlef Officer
C Iredale, OFFice manager
Registered office
4 Floor City Library
Charles Avlson Buildlng
33 New Bridge Street
Newcastle upon Tyne
NE18AX
The Charity is Incorporated in England and Wales
Charlty Reglstration Number
1135396
Independent Examiner
Connected Volce Buslness Services
One Strawberry Lane
Newcastle upon Tyne
NE146X
Bankers
Unity Trust PIC
Nlne 8rlndley Pla
Blrmlngham
BI 2JB
Company Registration Number
02114435

CITIZENS ADVICE NEWCASTLE LIMITED
IA company limited by guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2023
The Iruslees, who are directors for the purposes of Gompany law. present tho annual report together
with the financial statements and Ind&pendent examiners report of the charitable company for the
year ended 31 March 2023.
Structure, governance and management
Naturo of governlng document
Citizens Advice Newcastle Is a Chantable Company Limited by Guarantee. The charity was originally
fomied In Soplembèr 1939, and incorpor8ted as a nol-for-profil limited charity on 23 March 1987, All
reference8 to Ihe'chanty or"Company refer lo the Charilsble Company The Company was
established under a Memorandum of Association which sel out the objects and powers of the
Cherilable Company and Is governed under Ils Arliole8 of Association
The Memorandum and Articles ofAssocialion state that thè Company'8 main ¢)bieclives are the
advancement of education, the protection of health and the relief of poverty, 8lckn&s8 and clistre8S"
Th18 is aehleved through the provision of free, Gonfidenlial. impartial and independent advi￿ and
information for the benefit of the community, and by Influencing the development of Social policies
whicl ensure indlvlduals do not suffer through a lack of knowledge, or an Inability to express their
needs effectlvely.
The Charity Is organised so that the members meet regularly lo manage Ils affairs The Chief Officer,
who Is also Company Secretary, is responsible for the day-to4ay adminislralion of the Charity,
together with the staff rnanagement team The workforce comprise8 a cunbination of paid stall and
volunteers, and they provide all the Charills seNices and aclivilie8.
Rocruitment and appointment of trustegs
The directors of the Company are also Charlty Iruslees for the PUfPOSeS of chanly law and undar the
Companls Articles are known as members of the Trustee Board Under the requirements of the
Memorandum and Articl8s of A880ciation tho ￿eMberS of the Trusloo Board are elected lo serve for a
period of three years after which they must be re-elected al the next General M￿ling
The TnJ8teè Board 8eek81o en$ur8 that thè needs of th8 CharitV8 dlenls are appropriately reflected
and met through the dlversily of tha Trustee BOO￿ which Includes members wrf(h local charitable and
voluntary agency knowledge, sound business ski118, professional 8xperience and knowlodge of
working with slalulory agencies. Trustees are drawn from 8 cross section of different cultural and
community backgrounds
Affillatlons
Citszens Advice Newcastle 18 a member of the National Ass¢xialion of CItLzens Advice and requlred
to comply with the regulations provided by th18 umbrella organL8alion.
IndUc￿On and tralnlng of truste88
All new Trustee8 are provlded wlh an induction whioh..
• Informs them about their roies, ffjsponslb11￿1e& and Ilabllllle$-
infom them 8bout the current work of the Charty., the business and devebpmenl plan¥-, financial
and staffing resources., se￿￿e quality standards and perfomance, and project funding reqL¢irements.
enables them to identrfy afld utilise the particular knowledge, skills end experience which their
particular contributlon bring8 lo the Trustee board,
kl8ntlfie$ any further infomia1￿n, Iralning or support they mighl ￿QuIre to fulfil th￿r roles.
Supports and encourages them to develop new skill$ and expertise which will benelit the charity

CITIZENS ADVICE NEWCASTLE LIMITED
IA company limited by guarantee)
TRUSTEES, ANNUAL REPORT
For the yearended 31 March 2023
Organlsatlonal structure
The activrties of the Charilabla Company are overseen by the Board of Trustee8 (see page 11 and the
Company Secretary The Trustees receive no remuneration for Ihair services and no trustees were
roimbur8ed for any expenses Incurred In the year.
All the Iruslees, as listed on page 1, have undertaken to contribute an amount not exceeding £1
towards any deficrt ansing In the event of the Charitable Company beinu wound up Th18 ouarantee
applies during the penod of membership and extends for one year after member8hip cea8e$
New Trustees are elected by the Board or by the members of the Charity In a general meeting New
m8mber8 are encouraged to attend all regular Board meètings lo ensure that they are fully infomed
about the objectives and current activitie8 of the Charity Each Trust* Is encouraged and supported
to regLJlarly review and updats their Trustee skills and knO￿edge so that they are fully aware of their
responsibilities as a Trugtee of the Charity.
Major rlsks and management of those risks
The Dirgclors l Trustees are responsible for keeping prop&r accounting r￿Ords, and safeguarding the
assels of the Charity They continuously assess the major r18ks which the Chanty is exposed tr) and
put in place Mil￿allOn lo remove, minimise and manage those risks, in particular those relating lo
flnance and lo the health, safety and wellbeing of all stsff, volunteers and client8
The Trustee5 have appointed one Trustee lo be Iheir'RK%k Champlon. and he has cemplled a specrflc
Risk Regisl6r which he maintains He provides an updated Risk Register report foT all Trustees lo
consider at Board meetings.
Oblectlves and actlvltl68
Oblects and aims
Crtizens AdV￿e Newcastl8 18 established for the purpo88 of benefiting the community of the
Malropolilan District of Newcastle upon Tyne and Ihg wider North East reg￿n The Charity 8chieve8
this by advancing the eduGatipn of the public In matters relaknng to mental, physical and social welfare,
and by relieving poverty and d￿tresS
Cf(Lzens AdV￿e Newcastle provide8 free, confidential, Impartial and independent advice and
inforMat￿n for the benefit of the community. The Charity provides advice to everyone. regardle88 of
age, race, gender, sexualrty or disability
The Charity continues to employ 8killed and expenenced staff in order to Supply advice Serv￿aS to
clients face-to-fa￿, by telephone. &mail and webchat The Charty has not made any matenal
changes to these policies in the last year.
To obtain nocessary fundlng. 8pplications were made to variou8 local, regional and national provider8
of communrty finance.
Fundraising diTsclosur•s
The Charity is required to reFK)rt how f( deale with fundraising from the public The Charity does not
Use a professional fundr8is8r or commerGial partlClP8lor lo raise funds Any monies raised direct from
the public are used for charitable activi(ies. In accordance with the guidelines Sel out by the Charf(y
Commisslon and UK law. We a￿ayS respect the privacy and contact preferences of all public donors,
including those who choose lo remain anonymous
Publlc benefit
The trustees confirm that they have complied with the requirements of section 4 of the Charilios Act
2Q111o have due regard to the publ￿ benefit guidance published by the Charity Commission for
England and Wales.

CITIZENS ADVICE NEWCASTLE LIMITED
IA company limited by guaranteel
TRUSTEES, ANNUAL REPORT
Forthe year ended 31 March 2023
Achlevements and performancè
The main objective of the Charity Is the provision of free, impartial and independent advice lo people
who live, work or study in Nowcaslle upon Tyne. and lo improve the policies and practices which
affect their lives.
Our strategic pnorilies for 2022-2023 were
1) lo Improve the fin8ncHI posrtion of the organisalion- to reduce the organisalion$ forecast
deficit and we Iransfom)ed this lo a hea￿hY surplus al thè end of 2023, To develop a small
fundraising team from the existing slafl lo concentrate on funding bid8 that wll pay for core
costs, and we successfully developed a small fundralsing t&am who were 8ucce8sful In
apptying for 80me srnaller core bid8
2) To build upon and Improve the relationships with Newcastle City CounGiI by connecting with
all councillors to highlight and promote our servicès and to meet with all cabinet members lo
highlight and promote our services following local elections, we have mel with or had contact
with all councillor8 and many of them attended our offices to 8e&what we did
3) To redesign our digital advlce serv￿0 and w& achieved this by re-d@ploying a momber of staff
and placing more advi$er$ on our telèphone adv￿elIne.
4) To continue and build upon ourgreal Research and Campaigns work- 88 thi8 is a twin aim of
the organisation we continue lo highlight the Issues that affect those in need and we wero
instrumental in gelling the City Council lo accredit as a living wage employer and we continue
to highlight the cost of living Issues and campaign for Inflationary rise8 in benefrts and the
ImplicalioDs around energy price Gap rises. We cannot do this work without the help of
Millfield House Foundation who fund our ReSea￿h and Campaign$ Manager.
As an organisalion that promdes ossenlial support and guidance10 5ndNiduals facing financial
challenges, we experienced a surge In demand for our servicgs In 2022-2023 when the cost of living
started to bile and many more people found themselves struggling to make ends meet, which lead to
an Increased need for financial adwce, debt management and olhar Services provided by tha
organisation.
In 2022-2023 we helped nearly 17,000 people with a massive 26,000 different Issues achieving
overall outcomes of £8 2 mill￿n back, to the Newe8slle community during very difficult circumstances
Some ol the wod( comgs through our core face lo face, telephone and digital advice service which is
funded primarily by Newcastle City CounGIl and without this funding many of the people who In￿lallY
conlattl us for help would have nowhere else lo go
As paFt of our Involvementwlth Newcaslle'8 actlv8 Incluslon team we became a regislered
organi8alion lo provide Household Support Fund referrals and we managed 654 applications between
Septembgr and January which pul £130,800 into the pockots of the peoplo ol Newcastle
Our Glienl numbers smashed pre-covid levels and whilst we managed the increase In demand
through a lot of staff goodwill our vo5unteer numbers were 81111 greatly reduced We obtained 80mè
funding through the Community Foundation lo campaign for older volunteers lo a88isI the serviGe and
we managed to successfully rocruil not only older volunteers bul also. earty retireès. We were lucky
enough lo attract some younger voluntèers through our normal recruitment, who saw tho benefits of
volunleenng with the sorviGe following a time when they were in bckdown and onEyjusl retuming lo
University.
Our successfvl partnership wrth Northumbria Universrty and our Law in the Community project
continues lo thrive and thi4 year we had 22 enthuslaslic students who were with us for a period of 2
month8. The students increased their skills and thoroughly enjoyed their time wrth u8.

CITIZENS ADVICE NEWCASTLE LIMITED
IA company lirllited by guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2023
Staff working on th9 Core seNSce returned to the office 5 days per week Project staff were hybnd
working and the baiance becamg 2 days In the office and 3 days al home with Some project staff
attending 4.1.
We had leamed early in the year that our face lo face debt advice semce was being recommissioned
and akhough our contract had been extendgd we lost 2 debt advisers from 6 down lo 4 and this left u8
wrth some challenges as many of the experienced Debt adviser8 had by thi8 time managed to obtain
employm8nl elsewhere.
With the demise of our help to claim semce we managed to redeploy one member of staff as a family
welfare adviser working In deprived communities, wrth the h$lp of a service level agreement lo
provide advice services through Action for Children This meant we werg able lo relain the servkes
of a skilled employee
Our Northem POWergr￿ project assisted nearly 1,500 pe¢)ple with ov&r 5.000 i88ue8 Wrth financial
outcomes of £841,717 The current contract ended in December 2022 and an exlenslon to the contract
was given so that there could bo 8 wider collaboration and whilst w? Continued to advise clionts, we
w¢re excited lo be involved with 8 wKl8r group of local Citizens Advice in a new collaboration in the
future.
Our Energy Redre88 fund continued and we were luckylo extend this project through lo North Tyneside
with the generou8 c(>operalion of North Tyneside Citizens Advica who thought we would be better
placed lo lake on the half post as We had expenence through our Newcastle side of th8 project
Our Wis8 Steps prqecl gxpanded lo Include an extra post of a Benefits and Money Adviser and
between the posts they managed to advise people so that they were able lo remove thè barriers
to employment We were Informed In early 2023 that the Wise Steps project funding was ending and
both caseworkers needed lo wnd down their ca86work for this project. We understood that Wise
Steps woukj be bidding for a new fund people and 8kills with North of Tyne Combined Aulhorrty bul
because the funding was diaslically reduced our Wise Steps project would not exist In,its current
fomi. We were able to relain the skills of both employees and redeploy them to other projects
Vve were lucky enough lo r￿01ve further funding frc5m the Department of Levelling Up, Housing and
Communities for our work with Hong Kong BINOI We were able lo continue with our helpline and
email address for anyone coming from Hong Kong as a British National Overseas that needed advice
on anything We also were able lo rocruil a BINOI volunteer dunng thi$ Ilme who had an indudion
and Completed some train5ng but l)ecause of family circumstances
We extended our outreach services through a local service partnershlp with Action for
Chlldren Aelion for children have provided funding to us for an adviser who attends their Benwell
Offi￿ and this partnership has boen so successful il has continued for a number of years. Action for
childron also have Cenlres In Nèwbiggln Hall (Galafieldl and North Kenton (the Haven) and they
approached us to replicate the partnership we had with Benwell Sessions started In Galafield in July
and the Hoven in September.
We were also fortunBle lo procur& a partnership with Walker and District Foodbank who had received
some funding through the TFUSsell Trustto provide an advisar lo attend their foodbank day The
contract is for 2 year8 and Is 8 succossful project which 18 extremely busy
With the general Cost of Living not sel to decrease for some time demand for our seNces has never
been higher. 2023-2024 Is 8el to be another record-breaking year in incrèased poverty and the need
for help.
Our partnerships with other agencies, Including the WISE Group, Action for Children and Northumbria
Unlverslty Law School have continued successfully Wilh the emphasis on child povgrty in tho region

CITIZENS ADVICE NEWCASTLE LIMITED
IA company limited by guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2023
wa are In early dlscussions wth Action for children lo look al outreach 8e8sion8 soma areas of the
City
Financial review
The overall surplus for the year Is £92,67912022- £19,181) The memorandum of association does not
provide for any dislnbulion to members The trustees consider Ihg reserves position to be salisfaclory
11 Is the policy of the Charity to maintain unrestrfcled funds, which ar@ free reserves of the Charity, at a
lèvel which provKles Sufficient funds lo cover management, admini8lration and support Costs.
Further detail is given undgr the Reserves Policy heading below
Policy on reserves
Thls Re8eN&8 Policy 18 monitored and reviewad on an annual bas18 by th8 Trustees The Trustees
consKler Ihal the Charity should hold financial rgsetwes In order to ensure that tha Charrty can
continue lo operate and meet the needs of clients in the event of unforeseen and potentially
damaging financi81 cir¢umslances.
The Charfly operate8 with only Iimlled flnancial resDurces
Th& cal¢ulalion of free reserve$ Is based on the definrtion included In Ihg Charity Slalemenl Of
Recommended Practice ISORPI which provides recommendations for accounting and reporting for
charrties. The Trustees have examined the requirements of th8 ¢hanlable company lo hold free
reserves- those reserves not Invested In tangible fixed assets, ex¢luding long term liabilrtigs, or
designated for a particular purpose This exercise considered LK>lh the norm81 requirements for
working caprtal and the loss of income of a hypolhelical bul reasonable reduction In the scale of the
Charity's operations. Resu￿Ing from this, the Twstees considered il would be 8ppropriale to hold the
equivalent of three months, unreslricled running costs. Thus, considering the noxt 12 month$
expendllure of clrca £700 - £800k. 3 months free reserves would èquate lo approximately £157k
As 8131st March 2023 free reserves weie £369,154 {2022. £260.9391 The Trustees have de81gnaled
reserves accordingly, bul continue lo balance the ongoing prBssures placed upon those free resèrves
by th8 demand for the Charity'8 Se￿1¢&8, ag8in8t future obligations. Therefore, the Trustees
recoJnise that in the medium and longer term the Charrty will need to Continue lo generate surpluses
In order to be in a position lo meet those future obligations. Further, demand for the Charity's seNIcgs
continues lo grow each year, so the demand on future free reseNes wll also be greater. The Charity
will therefore segk to secure continued funding from existing sources, bul also diversify th$ funding
base by allracling for long lemi Investment Having CDnsiderod the options available. thè Trustees
decided lo invest monies in a high inl8resl account
Movement in fix8das$6ts are shown in the notgs to the accounts
The Charitls assets are hehy in order to facilitate the giving of free, confidential and independent
advice and their estimated value 18 not materially drfFerenl from that Shown on the balance sheet The
TruBtee8 conslder that the Charitls a888ts ara avallable and adequate lo fulfil the obligations of the
Charity
Reslricled funds aye those which are specifically restncled by the donor or funder for a particular
project or activity and which cannot be used for the general purposes of the Chanty Their oxislence,
and the sums of money therein, do does not imply that there has been an underspend They may
have accrued through a variety of circum81ances including liming differences be￿een the charit￿8
financial year and the funding year of the prolect concerned. Detail8 of these can b& found In Note 18
to the financial statements.
Investment pollcy and objectlveg
The Trustees aro committed to retaining a piudent amount of rèsarves within the ChariiO8 fundB.
Cash funds that pxceed rts Immediate requirements to finance Ils charitable aclivilles ar6 held In bank
savings account8.

crrizENS ADVICE NEWCASTLE LIMITED
IA company1Smited by guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2023
Koy Management Personnel
The Board all give their lime freely and no Trustee8 re￿Ived remuneratlon In the yoar They consider
that the Key Manag&menl Personnel IKMPI of the charity are those noted In the Releronce and
Adminislralion section of this report. Together with the Board, these KMP are those in charge of
directing and controlling, njnning and operating the activities of the Chanly on a day.lo-day basis. The
pay of the KMP is reviewed annually and normally Increased In accordance wvch the average cost of
livSng award. The Trustees benchmarf( salaries against the pay levels of other comparable charities
and sirnilar organ18alion8 within the advico sector Pay levels sie sel using thls information, together
with the budgel and foreca81 fiyur8s lo en8ure that the Chanly ¢an afforrl any proposed Increases.
Th& Board then agree any uplrft In staff remuneration
Plans for firture perlods
Alms and key obJectlve8 for future pèrlods
We wll continue lo provide a free, Independent and Impartial general advl¢e sgrvice and will lsxk for
new ways lo provide support lo those who it.
Going concern
The Trustees are satisfied that the organisalion Is able to operatè for the foresoeable lulure on tha
basis gf known and reasonable projected level8 of Income and therefore the going ¢oncern ba81¥ of
accounting is appropriate. Covid-19 risk 18 continually reviewed as noted above
Statement of Trnstees. Responslbllltles
The Iruslees (who are also the directors of Citizens Adwce Newcastle Limited for the purposes of
company lawl are responsible for preparing the Iruslees. report and the financi81 slalements In
accordance with the United Kingdcm Accounting Standards Iuniied Kingdom Generally Accepted
Accounting Practic8) and apPI￿able law and regulations.
Company law requires the trustees to prepare financial statements for each f￿anCIal year Under
company law the Irusleès musl not approve the financial slalements unless they are satisfied that
they give a true and fair wow of the slalo of affairs of the charitsble company and of Ils Incoming
resources and application of resources. Including rts Income and exp&ndilure. for that period In
preparing Ihesg financial slalemenls, the trustees are required lo.
select suitable accounting poI￿leS and apply them consistently.,
observe thg rnelhods and principles in the Charities SORP,
make judgements and eslimales that ale reasonable and prudent,
state whether appI￿able UK Accounting Standards have boen followed, subject to any material
departures disclosed and explained in the linancial slalements, and
prepare the financial statements on the going concern bgsis unles¥ f( Is Inappropriate to presume
that the charitable company will continue In bu8inesB
The Iruslees are responsible for keeping adequate accounting recgrds that are sufficient to show and
explain the charitable company's transactions and disclose with reasonable acGuracy al any time the
financial position of the charitable company and enable them to ensure that the financial ststement8
comply with the Companie8 Act 2006 They are also re8ponsible for safeguarding the asse15 of the
charitable company and hence for taking reasonabl8 steps for the prevention and d8leclion of fraud
and other Irregularities.
Small companias provision statemant
This report has been prepared In accordance with the small companies regime under the Companies
Act 2QO8
The annual rewrt was approved by the trustee8 of the charity on 20 December 2023 and 8igned on
118 beha￿ by
K Reed, Trustee

CITIZENS ADVICE NEWCASTLE LIMITED
IA company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
For the
ar ended 31 March 2023
I report on the financkal $latem?nt$ of Citizens Adwce Ne￿aStle Limited for the year ended 31 March 2023, wh￿h
are sel out on pages 9 10 22.
Respgctlve re8ponslbllltl88 of tru8te88 and examlner
The chanlls Iruslees (who are also directors of the company for the purposes of company lawl are responsible for
the prgparation of the accounts The charitys trustees consider that an audit Is not required for this year under
secllon 144 of the Chanlies Act 2011 I'lhe Charities Act} and that an independent examinolion is needed.
The Gharills gross income exceeded £250,000 and l am qualified lo undertake the examination by being a Fellow
of the Inslilule of Chartered Accounlanls.
Having satisfied rnySe￿ that the charity 1$ not subject lo audit under company law and Is oligible for independent
oxamination, il is my rosponsibility to.
exarnine th& accounts under section 145 of the Charities Act,
lo follow the procedures laKI down In the general Directions gjven by the Charity Commission (under section
14515llbl of the Charrties Act), and
to slate whether particular matters have come lo my attention
Basls of Independent examlnerfs statement
examination wa$ Carried out in accordance wrth general Directions given by the Charty Comm18sion. An
8xamination Includes a review of the accounting records kept by the chanty and 8 compar180n of the accounts
presented with those rocords. It also Includes considoration of any unusual rtems or disolosures in the account8.
and seeking explanations from the trustees concerning any such matters The procedures undertaken do not
provide all the evidence that would be required in an audit, and consequently no opinion is given as lo whether the
accounts present a 'lrue end fgir vi* 9nd the report is limited lo th08e matters set out in the statement below.
Independent examlner's statement
In connecllon with my examination, no m81erial matters have come to my attention which gives me cause lo
believe that in, any material respect.
8ccounling record8 were not kept In a¢¢oTdanGe wrth section 386 of the Companies Act 2006- or
the accounts do not accord wrth such records. or
the accounts do not comply with rel&vanl accounting requirements under section 396 of the Companies A¢1
2006 other than any rgqulremenl that the accounts glve a tru8 and fair, view which ￿ not a matter
considered as part of an independènt examination, or
the accounts have not been prepared In accordance wlh the Charill&s SORP IFRS102)
I have come across no other matters In connection Mlh the examination to which attention 8hould be drawn In this
report In orderto enable a proper understanding of the accounts lo be reached.
Iian Helherington FCA
Fellow of the Institute of Charterod Accountsnls
Connected Voice Business Seryicos
One Strawberry Lane
Newcastle upon Tyne
NE14BX
Date. 20
Iizlzo

CITtZENS ADVICE NEWCASTLE LIMITED
IA company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNTI
For the year ended 31 ma￿ h 2023
Unre8lrlcled
Funds
Re8lricled
Funds
Totsl
2023
Total
2022
Income fr
Donations and legacies
Charitable aclivilie8
Grants and wnlracts
Oiher trading activities
Investments
5.897
1,000
6,897
3,747
172,000
1,201
1,513
4,317
726,317
1,201
1.513
743,048
3,401
671
Total Income
180,611
555,317
735 928
750,867
on
Charitable aclivrtie8
93,506
93,506
549,743
643,249
731,686
731,686
Totsl expendfturé
9,743
643,249
Net Income/(expendlknre)
87,105
5,574
92,679
19,181
Transf8r8 be￿en funds
21.110
121,1101
Netmovement of funds
108,215
115,536)
92,679
19,181
Reconciliatlo
of funds
Total funds brought forward
321,939
25,724
347,663
328,482
Total lunds cathed fotwan
430,154
10,188
440.342
347,683
The Stslemenl ol Financial Activities Includes all galns and108888 racognised In the year. All Incom8 and expendf(ur8
d8rwe from Gonlinuing activities
The notes on pages 12 to 22 fom) an integral part of these financial slal?ments.

CITIZENS ADVICE NEWCASTLE LIMITED
{A company Ilmited by guarantee)
BALANCE SHEET
As al 31 March 2023
Chanly Numbar 1136396
Company Nurnber 02114435
Total
2023
Total
2022
Flxed assets
Tangibb assets
15
rotsl fixed assets
Current assets
Debt￿S
Cash al bank and in hand
16
17
25,166
442,654
15,630
453,387
469.017
Total cU￿￿t assets
487,819
Credltor8: amounts falling due within
one year
18
{ 27,477)
1121,3541
Net cutTènt assets
440,342
440,342
347,863
347.663
Total assets less cu￿nt Ilabllltles
Totsl netassets orllabllltles
440,342
347,663
Unre81ricled Income funds
Restncted Income funds
430,1 S4
10,188
440,342
321,939
25,724
Total funds
347,663
The company was entitled to an exemption from audit under s477 Df Ihg Companies Act 20(￿ relating lo small
companies
Thg mgmb9rs havg not requirgd thg Gompany to obtain an audbt in accordance with Section 476 of the Companies Act
2008.
The director8 ackno￿edge their responsibilrtles for complying with the ￿qu1￿ments of the Companies Act ￿th the
respect lo accounting records and the preparation of accounts
These accounts have been prepared In xcordance with the prowsbns appllcable to small compBnig8 subject lo the
small companies regime and In arxordance with FRS102 SORP.
The'notes on pages 12 to 22 form an integral part of the financial ststements. These financial 6tatements were
approved by the Board on 2011212023 and are signed on Ils behalf by
A L cra￿eY
Trustee
K Reed
Trustee
10

CITIZENS ADVICE NEWCASTLE LIMITED
IA company limited by guarantee)
STATEMENT OF CASH FLOWS
For the year ended 31 March 2023
Charity NuTnber 11353g6
Company Number 02114435
2023
2022
Cash flows from o
eratln
Profil before taxation
actlvltles
92,679
19,181
Add back..
DeprecratK)n
Investment income
1,505
16711
20,015
91,166
Increase iri trade receivable8
Decrease In trade payables
Incfeaselldecreasel In deferred Income
19,5351
{ 20,6721
173,2051
975
7,084
e9,622
Net cash from operatlng aedvltles
112.2461
97,696
Cash flow from Investln
Interest received
activltles
1,513
671
Net (decreaseylncrease in cash and cash equlvalents
Decreas9 In cash and cash oquivalents
Cash and cash equlvalents at start of year
Cash and cash equivalents at end of year
110,7331
453,387
442,654
98,367
355,020
453 387

Citizens Advice Newcastle Limited
Notes to the Financial Statements for the Year Ended 31 March
2023
I Charlty $tstus
The oharfly18 Iimiled by guarantee, incorporated in England and Wale8, and consequently does not have
share capital Each of the trustées Is liable to contdbute an amount not excèeding £1 towards the
ossets of the charily In the event of liquidation
The addre88 of ils reglsteied office Is. 4th Floor City Library, Charles Avlson Building, 33 New Brldge
Street, Newcastle Upon Tyne. NE1 BAX.
2 A¢countlng poll¢loS
Summary of significant ac¢ounting pollcl•8 and key accounting &stlmate8
Th& principal accounllng policies applSed Sn Ihs preparalion of these financial statements are sel out beltsw
Those policies hav& baèn consislenlly applied lo all the years presented, unless olherwlse slated
statèment of ¢ompllan¢e
Tha financial statements have been prepared in accord8n¢8 with Awounllng 8nd Reporting by
Charib"es Slalement of Recommended Practice appllcable lo chanlies preparing their accounts In
accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS
102} leffective 1 January 2019) - Icharltles SORP IFRS 102)) and the Chanlies Act 2011
Bas18 of preparntlon
The financial stalomenls have been prapared on the hist￿ical cost basis
The financial statements have been prèpared In Slerfing, whlch Isthe functlonal currency ofthe 8nlily
and round to tho nearest £
crtlzens Advice Ne￿astIe Llmited meets the definillon of a public benefit entity under FRS 102
Going concern
The Trustees havo ¢onslder8d Ihe resources available, taking Into aco)unt reasonable posslble changes
in perforrnance and the potential Impact on the level of donations received. Given the level of reserves
and cash hold, and the ability lo reduce costs accordlngly, the InJ8lees consider that there are no
rnalerial uncertainties abo(rt the charfty's ability to continue as a golng concern
Estimation uncertalnty andludgements
The preparaliDn ofthe financial slalomenls requires management to makejudgements, estimates and
assumptions that affect the amounts reported
Management have approved prepayments, accruals and otyer cut-off adjuslmenls Whilst
management believe that these gslimates and judgements are accurate, there is every likelih¢Jod thal
Ihgse will not be exact
These eslimales and judgements are continually reviewed and are based on experience and other
f8clors, including expectations of future e￿nIS that are believed lo be reosonable under the
circum81ance8
Incomo and endowments
All income is ro¢ognised onGe the charf(y has enlillemenl lo the Income, il is probable that th8 Income
will be received and the amount of the income receivable can be measured reliably.
Donation8 and legaoles
Donation8 are recognised when the chaiily has been notffied In writing ol both the amount and
selllement dale. In the event IhBI a donation Is subjeGI lo conditions that require a level of perfonnance
by the chanly before the charity Is enlill8d lo the fund8, the income18 deferred and not recognised
until either those condition8 are fully mel, or the fulfilmonl of those conditions Is wholly within the
control of the charity and il is probable that the$e conditions Mll bo fulfllled In Ihg reporting period
12

Citizens Advice Newcastle Limited
Notes to the Financial Statements for the Year Ended 31 March
2023
Legacy income Is recognised when re￿Ipl Is probable and enlillemenl 1$ established.
Grants rec&lvablg
Grants are recognised when the charity ha8 an enlitlemenl to the funds and any conditions linked lo
the grants havè been met Where perfonnanco conditions are attached lo the grant and are yel lo be
met, the Income is recognised a8 a liability and included on the balance Sheet as deferred Incoma lo
be released
D&forrod income
Deferred Income represents amounts receiv￿ for future periods and is reieaséd to Incoming
resources In the penod for which. rt has been received. Such Income Is only deferred when
-The donorspeGrfies that the grdnt or donation mu81 only be used In futur8 ￿CountIng periods, or
-The donor has imposed condrtions whi¢h musl be bgfgre the charrty ha8 uncondltlonal
enlrtlement
Othartrading activities
Income from other trading activities Is rec(NJnised when goods or servrc8s arg sold.
Charltablè a¢livitie5
Income from contracts for the supply of servicos Is recognised wrth the delivery of the Contracte
servico. This 1$ classified as unrestricted funds unless there is a contractual requirement for Il to be
spent on a partlCLtlar purpose and returned if unspent, In which ¢a$e11 may be regarded as reslricled
EX￿ndItur9
All expendi(ure Is recognised once there ￿ 8 legal or constructive obligation to that expenditure, r( Is
probable selllemenl 18 required and the amount can be measured reliably. All cost8 are allocated lo
the applicable expenditure heading that agoregate similar costs lo that calogory Where costs cannot
be directly attributed to particular headings they havo been all¢xaled on a basis consislenl with the
use of resources, with central staff costs allocated on the basis of lime spenl, and depreciabon
charges allorAted on the pOrt￿n of the asset's use Other support costs are allocated based on the
spread of staff c081s
Charltable actlvltl
Charitable expendf(ure eompn8e8 those costs Incurred by the chanly in tho delivery of Ils aGtivit
and seNice8 for Ils beneficiarles It Includes both costs that can be allocated directly to such a¢tivrties
and thosè costs of an Indirect nature necessary lo support them
Support costs
Support cost$ Include central function8 and have been allocated to activity cost categories on a bas5$
consistent with the uso of resources, for example, allocating property costs by floor areas, or per
capila, staff costs by the lime spent and other costs by their usage
Govemanca COBts
Theso include the Costs attnbutable to the charity'8 compliance with constthlional and 8tatutory
Tequiremen18, Including audit, slral8gi¢ management and Imslee8' meetings and reimbursed
expenses.
T8xatlon
The charity Isconsidfrred lo pass the tesls set out In Paragraph 1 Schedule 6 ofthe Finance Act 2010
and therefore il mee18 the definition ol a charitable company for UK eorporalion lax purposes
Ac￿rdInglY, the charity Is potentially exempt from laxalion In resped of income or capital gains
received within Galegories covered by Chapter 3 Part 11 of thè Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992,10 the extent that $u¢h in¢om8 orgain8 are applied
exclusively to Gharitable purposes.
13

Citizens Advice Newcastle Limited
Notes to the Financial Ststements for the Year Ended 31 March
2023
TanglblB ftxed asset8
Tangible ass8ls are Initially recorded al cost, and 8ub$equenlly st8ted al cost less any accumulated
depreciation and impAirmenl losses
Assets wh￿h are Individually less than £1,000 are not typically capitalised
Deproclatlon and amortl8alAon
Depreciation 18 provided on tangible fixed assets so as lo write off the cost, less any eslimalgd
residual value. over their expècted useful econom￿ life as follows.
Asset ¢las8
Computer equipment
Depreciation method 8nd rate
25% slraighl line
Trade debto
Trade and other debtors are recognised at the sottlemenl amount due after any trade discount offered
Prepayments are valued at the amount prepaid net of any trade dis¢ounts.
Cash and cash equivalents
Cash and cash equivalent8 comprise cash on hand and call deposits, and other short-tem highly
liquid Investments that are readily convertible lo a known amount of cash and are subi8cl to an
Insignrficanl risk of change in value
Crgdltors and provlslons
Creditors and provisions aro rgcognised where the charity has a present obligation re$ulling from a
past ovenl that will probably result In the transfer of funds to a third party and the amount due lo settle
the obligalk)n can be measured or e81imaled reliably Creditors and provisions are normally
recognised at Ihelr settlement amount after allowing for any trade discounts due.
Fund structure
UnreStr￿le￿ Income funds are gener31 funds that are available for use at the Irustee8' discretion in
furtherance of the objectives of the charity
Designated funds are unreslncted funds set asidg for specrfic pU￿oSe8 at the discretion of the
Iruslees
R8s1ri¢led Income funds are those donated for use In a particular area or for specffic purposes, the
use of which Is roslricled lo that ar¢a or purpose
Leases
Leases in which substantially all the risks and rewards of ownershlp are retained by the lessor are
classified as operating leases. Renl8ls payable under operating leases are charged In the Slalemenl
of Financial Activities on a 81raighl line basis over tha lease term
Penslons and othar post retlr8m•nt obllgatlons
The company op&rales a d$fin8d contribution pension schem&. Conlribulions lo defined contnbulion
plans are recognised as an expenses in the period In which the related service is provided Prgpaid
contributions are recognised as an asset lo the extent that the prepayment will lead to a reduction In
future payments o¥ a cash refund
14

CITIZENS ADVTCE NEWCASTLE LIMrrED
{A company limitad by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the ear ended 31 March 2023
Analysls of income
Unrestricted
Funds
Restrlcted
Funds
Total
2023
Total
2022
3 Donatlons and legacle8
Donabons and gift8
5,897
1,000
6,897
3,747
4 Incoma from Charitabl
adv1￿08
Charitable activities
172,000
172 000
554,317
726,317
743.048
5 Income from othot tradlng
actfvitl
Trait)ing
1.201
1,201
3,401
6 Income from Investments
Bank int0￿￿t
671
671
Income was £735,92812022 £750,86n of which £180,611 was unrestriclgd or deslgnated12022' £136,720)
£555.317 was re81ricted12022 £614,147}
15

CITIZENS ADVICE NEWCASTLE LIMITED
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the
ear ended 31 March 2023
Analy815 of expenditure on charitablo activities
Unreslncted
Fund8
ReSlrf￿ed
Funds
Total
2023
Tot81
2022
7 Charitable acuvltles
Genoralisl advice
Suppyjrt costs
36,615
56,891
402,872
146,871
439087
203,762
545,583
186,103
Activlty
Ltndertaken
diredy
Activity
support
costs
Total
2023
Total
2022
Direct costs
Generalist advice
Support costs
439.487
185,826
17.936
203,762
625,313
17,936
643,249
713.090
16,596
731.686
439,487
8 Analysis of gov9rnancg and sUPPOrt costs
Support costs allocatsd to charltablo acUvltle$
Direct
Ch4rllabfe
Governance
Totsl
2023
Total
2022
Costs
Staffing cos18
Prem15es
Communications and IT
Staff and volunteer
Depreciation
Office costs
Audit fees
Legal and profeS￿Onal
Other
98,176
23,042
42,180
2,166
8,363
1,963
1,780
185
106.539
25,005
43,960
2,351
77,975
24,996
44,143
2,410
1,504
24,047
4,455
3,826
2.747
19,557
3,405
2,180
22,962
2,180
705
60
765
185826
186 103
Expenditure on charitable activili
designated12022' £133.3861 and
s was £643,249 {2022' £731,686) of which £93,506 was unrestriiAed or
549,743 was restricted12022 £598,300)
16

CITIZENS ADVICE NEWCASTLE LIMITED
IA company limited by gLJaranle&l
NOTES TO THE FINANCIAL STATEMENTS
For th&
ear ended 31 March 2023
g Fo&8 for examSnatlon of the accounts
2023
2022
IndepaNlent &xamineVs f&8s for r8porting on the accounts
2,180
3,550
There ware no other fees paid lo the examlner {2022 £nil)
10 Analys1$ of staff ¢ost¥ and the cost of kry management pBrsonno1
2023
2022
Salaries and wages
Socaal security costs
Penslon costs (defined contribution kEnsion ￿an)
487,697
40,6S7
12,728
542,914
47,279
15,630
605 823
No employee received remuneratlon above £60,00012022 £nill
The total èmployee benefits of th8 key management personnel of the charity were £170,011
11 Stsff numbè
The average monthly head count wa8 19 8taff12022' 23 staffj.
12 TranBactlgn8 with trusts9S
None of the trustees have been paid any remunernfjon or received any other beneff(s from an employment
th Ihebr Chartty or a r￿st￿ enbty.
13 Daflned contrlbutlon panslon s¢ham•
The charity operates a defined contribution p&nsion si*eme The assets of Ihe scheme are held separately
from those of the charity in an independently administered fund
The employerf8 pension costs represent contributions payable by Ihg charfly lo the fund and am￿nI lo
£12,72812022 £15,630> There was £0 outstanding as al 31 Kqarch 202312022. £2,470)
14 Corporatlon Taxatlon
The charity 18 exempt fro>m tsx on income and gains falling within section 505 of the Taxe8 Act 1988 or Section
252 of the Taxatlon of Chargeable GainB Act 1992 to the extent th* Ihesg arg applied lo its charrtabl8
objectlV8S.

CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the
ear ended 31 March 2023
Offleo and
computèr
equipment
Total
15 Tanglblo fixed assets
Cost
Balance brought forward
Additions
Di4)osals
Balancè carr￿d foNMrd
6.017
6,017
Doprgclatlon
Basis
Rate
SL
25%
Bal8ncg brought forward
Deprectalion charge for year
Dlsposals
Balance carrfed forward
6.017
6,017
Not book valu•
Brought forward
C8rriod forwanl
16 D•btor8 and prepayments (receivable wlthln 1 year)
2023
2022
Trade debtors
Prepayments
Accrued Income
4,100
4,290
16,775
8.750
5,657
3,223
18

CITIZENS ADVICE NEWCASTLE LIMITED
IA company limited by guar8nleel
NOTES TO THE FINANCIAL STATEMENTS
For thg
ear ended 31 M8r¢h 2023
17 C8gh at bank and in hand
2023
2022
Short term depo8its
Cash at bank and in hand
C88h in hand
228,700
213,712
242
229,422
223.239
453 387
18 Crodltoys and a¢crual$ Ipayabl• withln 1 y•arl
2023
2022
Taxallon and social secajrity
Pension
Accruals
Independent examination of accounts
othèr accrual8
Deferred incK)me
(Jher creditors
19.379
2.470
2,000
2,043
20,500
2,934
4.260
1,540
93,705
19 Oeftrrred income
Deferred Income compn8e8 of advance payments from grants Ihol relate to future periods
2023
B8lanco brought fo￿rd
Amount released ID income Barned from
charitable activities
Amount deferred In year
Balance cathe(I forward
93,705
193,7051
20,600
20 Obligations under leases
The total value of future mlnSmum10880 payments wa8 as follows
2023
2022
Within one year
In two Its flve year8
1,320
4,460
6,938
5,780
5,780
12,716
21 Events after th• end of the btporting period
No events (not requiring adjustment lo the accounts) hav@ occurred after the end of the reportsng perTod but
befor8 the acc4)unts are authorised whith relate lo conditions that 8ro8e after the end of the reporting perlod.
19

CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCL4L STATEMENTS
For the ear ended 31 March 2023
22 Analys18 of charitable funds
Analy818 of movèments in unrestri¢ted funds 2023
Fund
balances
brought
foNard
Fund
balances
carried
forwarnl
Incoming
resource8
Resources
expended
Trnnsfers
Unre$blctsd funds
General unrestricted fund
Designated funds
Service curtailrnent
260,939
180,611
(93,S061
21,110
369.154
61.000
321 939
61,000
Totals
180611
93,506
Purp¢YJ9 of unr08trE¢tsd fund8
General unrestricted fund
Tho'freo reseNe$' of the chaiity
Designated- Service curtailment Prowsion for costs in the ev8nl the charity's operations cease
Anatysls of movoments In unreslrfctsd lund$ 2022
Fund
balances
brought
fonvard
Fund
balan¢&s
cayrled
fovNard
Incomlng
resour
Resources
expgnded
Tran8fors
Unrostrfcted funds
General unr&slri¢ted fund
Designated funds
Servlce curtailment
257,163
136.720
1133,3e6 }
442
260.939
61000
321,939
Totals
318 163
136,720
133386
442
20

CITIZENS ADVICE NEWCASTLE LIMITED
{A company Ilmited by guaranle¢l
NOTES TO THE FINANCIAL STATEAqENTS
For It
ear ended 31 March 2023
Analysls of movemgnt In r8strl¢tsd funds 2023
Fund
balanco8
brought
forward
Fund
balances
earrted
forward
Incomlng
rosourc8S
Resourc08
gxp&nded
Trnn8fer8
ReBtricted funds
Money Advi￿ Service
Wise Group Project
Millfi'eld House
Powergrid Care
A¢lion for Chlldren
Energy Redress Scheme
Walker Foodbank
NPG Hardship Fund
Client Hardship Funtl
Hong Kong
201,840
63,950
42,000
158,000
17,5eo
22,467
6,000
2,500
1,000
30,000
10,000
(181,588)
163,950)
142,000)
1173,318}
116,704 }
122,467 }
{ 6,0001
12,5001
13771
(40,0001
{841)
{ 20,2541
15.318
18581
15.318
{ 15,318)
1,029
10,000
National Lottery Communriy Fund
9,169
Totals
25,724
555,317
549 743
Purpo80 of restrlcted fvnds
Re8lncted fund5 repres8nl income resources used for a spe¢Klo purp08e ￿thIn th8 charity as Sdenlified by the
donor.
Money Advi¢e Service
This Isfunding from National CIlR&n Advlcè to continue face to lace debt
advice
This fund is to provlde unemploy8d Indlvldual8 ¥￿th advice and support
Wise Group Project
Millflehd House
Powergrid Care
Funding lo employ a res8ard) and campaigns officer.
This fund is lo provid8 vulnerable Individuals with support in th& event of
power cuts.
Th1$ national charllyfvnds us lo provide a specAalist advisor for a weewy
outreach sesslon 81 thelr premises in the Wesl End of N￿e3$ll9. Our
advisor works dosely wtth lo¢al families, parbrularfy from the Cxeth and
Roma Communities
Thls proie¢t Is a partnership with Slocklon & District Advice & Information
Servlce lo provlde energy advi￿ lo vulnerable p60ple', thls also includes
home vl$lls.
ThiB is to fund a project lo help vulnerable <￿stomers, partlcularly those
affected by fuel povety, on all aspecis of home energy, includirrfJ be8t
energy deals and fvel effi'ciencAes Projact lo be extended lo support
patien18 81 the che51 clinic of the Royal Victons Infirmary for w￿M
efflcienl and affordable home energy is essential for fhelr heath
Utslising a generous don8llon from an ex-volunleer, this prDj8Ct provides
nding to finance one-off paymènts It) clients In crisis, particularly durlng
Covid
Actlon for Chlldren
Energy Redre88 Scheme
NPG Hardship Fund
Cllenl Hardshlp Fund
Hong Kong
Funding receNed for the Hong Kong British Nabonal IOverse88)
Welcome programme.
N81ional Lottèry Community Fund Funding to Provide paid interpreters for p8ople ￿th Eng118h as a second
.18nguagè or anyone needing sign languag6
21

CITIZENS ADVICE NEWCASTLE LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the
ear ended 31 March 2023
Analys1$ of movom•nt In r08trlcted funds 2022
Fund
balances
balanc98
brought
forthvard
Fund
balanc
carried
forward
Incomlng
r68ourct8
Resources
txpended
Tran$foY8
M¢)ney Advice SeNice
Wise Group Project
Miiifield House
Powergrid Care
Action For Children
Energy Redress Scheme
Mesothelioma
NPG Hardship Fund
Client Hardshjp Fund
Hong Kong
Help to Claim
Help to Claim P&W
258,328
35,225
44,500
125,500
6,440
20,855
22,857
10,000
1000
10,000
59,094
20,350
(248,825)
136,685)
132,962)
1138,083 }
15,070 }
119,346}
125,4221
12,9781
12,5741
19,5011
1,460
111,538)
12,583
{ 1,3701
11,5091
2,565
1231
1201
8,319
2,000
15,318
406
10,000
166,963)
119,392)
7,869
19581
10,319
614,147
598 300
442
25,724
Transfers bgtwoon funds
Rgason for trnn8fer
Amount
unrestricted and
restricted funds
Representing unrestnct8d fvnds u89d used on specific
ojects
21,110
23 Capital commitments
As 0131 March 2023, thecharfty had no capital ry)mmitm8nls {2022 4nill
24 Anaty8is of net assots botwoon funds
Unr8Stndgd Restrlcted
Funds
Funds
Total
2023
Cash at bank and in hand
other net current assetsllliabililies}
432,466
12,3121
430 154
10,188
442,654
12,3121
22