CITIZENS ADVICE NEWCASTLE LIMITED (A company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2025
Charity Number 1135396 Company Number 02114435
(A company limited by guarantee)
CITIZENS ADVICE NEWCASTLE LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
For the year ended 31 March 2025
| Contents | Page | |
|---|---|---|
| Reference and administrative details | 1 | |
| Trustees' annual report | 2 to | 10 |
| Independent examiner's report | 11 | |
| Statement of Financial Activities (including | 12 | |
| income and expenditure account) | ||
| Balance Sheet | 13 | |
| Statement of Cash Flows | 14 | |
| Notes to the financial statements | 15 to | 24 |
CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee) TRUSTEES’ ANNUAL REPORT
For the year ended 31 March 2025
Reference and Administrative Details
Chief Officer Trustees
T Armstrong Trustees S Wood, Chair K. Reed, Vice Chair IR Harris, AL Crawley, Treasurer A Carver S Parker O Holmes G Roll S Jaidka (Resigned 19 October 2024) CC Irving (Resigned September 2024) A Kaur T Mkwebu K Lynch (Appointed 7 March 2025) J Short (Appointed 10 February 2025) D Tubby (Appointed 13 February 2025) Key Management Personnel T Armstrong, Chief Officer C Iredale, Office Manager L Childs, Service Manager P Wilson, Service Manager L Hunter, Energy Project Team Manager L Mills, Debt Team Manager H Cooper, Research and Campaigns Manager Registered office 4[th] Floor City Library Charles Avison Building 33 New Bridge Street Newcastle upon Tyne NE1 8AX The Charity is incorporated in England and Wales Charity Registration Number 1135396 Company Registration Number 02114435 Independent Examiner Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne NE1 4BX Bankers Unity Trust Plc Nine Brindley Place Birmingham B1 2JB
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CITIZENS ADVICE NEWCASTLE LIMITED (A company limited by guarantee) TRUSTEES’ ANNUAL REPORT
For the year ended 31 March 2025
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and independent examiners report of the charitable company for the year ended 31 March 2025.
Structure, governance and management
Nature of governing document
Citizens Advice Newcastle is a Charitable Company Limited by Guarantee. The charity was originally formed in September 1939, and incorporated as a not-for-profit limited charity on 23 March 1987, All references to the "Charity" or "Company" refer to the Charitable Company. The Company was established under a Memorandum of Association which set out the objects and powers of the Charitable Company and is governed under its Articles of Association.
The Memorandum and Articles of Association state that the Company's main objectives are "the advancement of education, the protection of health and the relief of poverty, sickness and distress." This is achieved through the provision of free, confidential, impartial and independent advice and information for the benefit of the community, and by influencing the development of social policies which ensure individuals do not suffer through a lack of knowledge, or an inability to express their needs effectively.
The Charity is organised so that the members meet regularly to manage its affairs. The Chief Officer, who is also Company Secretary, is responsible for the day-to-day administration of the Charity, together with the staff management team. The workforce comprises a combination of paid staff and volunteers, and they provide all the Charity's services and activities.
Recruitment and appointment of trustees
The directors of the Company are also Charity trustees for the purposes of charity law and under the Company’s Articles are known as members of the Trustee Board. Under the requirements of the Memorandum and Articles of Association the members of the Trustee Board are elected to serve for a period of three years after which they must be re-elected at the next General Meeting.
The Trustee Board seeks to ensure that the needs of the Charity’s clients are appropriately reflected and met through the diversity of the Trustee Board which includes members with local charitable and voluntary agency knowledge, sound business skills, professional experience and knowledge of working with statutory agencies. Trustees are drawn from a cross section of different cultural and community backgrounds.
Affiliations
Citizens Advice Newcastle is a member of the National Association of Citizens Advice and is required to comply with the regulations provided by this umbrella organisation.
Induction and training of trustees
All new Trustees are provided with an induction which:
• informs them about their roles, responsibilities and liabilities;
• informs them about the current work of the Charity; the business and development plans; financial and staffing resources; service quality standards and performance, and project funding requirements.
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CITIZENS ADVICE NEWCASTLE LIMITED (A company limited by guarantee) TRUSTEES’ ANNUAL REPORT
For the year ended 31 March 2025
• enables them to identify and utilise the particular knowledge, skills and experience which their particular contribution brings to the Trustee board;
• identifies any further information, training or support they might require to fulfil their roles.
- Supports and encourages them to develop new skills and expertise which will benefit the charity.
Organisational structure
The activities of the Charitable Company are overseen by the Board of Trustees (see page 1) and the Company Secretary. The Trustees receive no remuneration for their services and no trustees were reimbursed for any expenses incurred in the year.
All the trustees, as listed on page 1, have undertaken to contribute an amount not exceeding £1 towards any deficit arising in the event of the Charitable Company being wound up. This guarantee applies during the period of membership and extends for one year after membership ceases.
New Trustees are elected by the Board or by the members of the Charity in a general meeting. New Trustees are encouraged to attend all regular Board meetings to ensure that they are fully informed about the objectives and current activities of the Charity. Each Trustee is encouraged and supported to regularly review and update their Trustee skills and knowledge so that they are fully aware of their responsibilities as a Trustee of the Charity.
Major risks and management of those risks
The Directors / Trustees are responsible for keeping proper accounting records, and safeguarding the assets of the Charity. They continuously assess the major risks which the Charity is exposed to and put in place mitigation to remove, minimise and manage those risks, in particular those relating to finance and to the health, safety and wellbeing of all staff, volunteers and clients.
The Trustees have appointed one Trustee to be their “Risk Champion” and he has compiled a specific Risk Register which he maintains. He provides an updated Risk Register report for all Trustees to consider at Board meetings.
Objectives and activities
Objects and aims
Citizens Advice Newcastle is established for the purpose of benefiting the community of the Metropolitan District of Newcastle upon Tyne and the wider North East region. The Charity achieves this by advancing the education of the public in matters relating to mental, physical and social welfare, and by relieving poverty and distress.
Citizens Advice Newcastle provides free, confidential, impartial and independent advice and information for the benefit of the community. The Charity provides advice to everyone, regardless of age, race, gender, sexuality or disability.
The Charity continues to employ skilled and experienced staff in order to supply advice services to clients face-to-face, by telephone, e-mail and webchat. The Charity has not made any material changes to these policies in the last year.
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CITIZENS ADVICE NEWCASTLE LIMITED (A company limited by guarantee) TRUSTEES’ ANNUAL REPORT
For the year ended 31 March 2025
To obtain necessary funding, applications were made to various local, regional and national providers of community finance.
Fundraising disclosures
The Charity is required to report how it deals with fundraising from the public. The Charity does not use a professional fundraiser or commercial participator to raise funds. Any monies raised direct from the public are used for charitable activities, in accordance with the guidelines set out by the Charity Commission and UK law. We always respect the privacy and contact preferences of all public donors, including those who choose to remain anonymous. The Charity is registered with the Fundraising Regulator.
Public benefit
The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Achievements and performance
Citizens Advice Newcastle is established for the promotion of any charitable purpose for the benefit of the community in the North East region of England by the advancement of education the protection of health and the relief of poverty, sickness and distress
Citizens Advice Newcastle is a local registered and incorporated charity (registration number 1135396) and a voluntary organisation established in 1939, managed by a Chief Officer and Service Managers with governance by a voluntary Trustee Board. As a member of the National Citizens Advice Network, we provide free, confidential, independent, and impartial advice, but without limitation, to people who live, work or study in Newcastle upon Tyne.
Our team of paid staff and volunteers provide advice on a wide range of subjects from welfare benefits, debt, energy, consumer, housing, and employment and just about anything else. Our aim is to help people find a way forward by giving them the knowledge and the confidence they need whoever they are, and whatever their problem.
Our volunteers and advice staff provide advice, information, and assistance through a range of channels; face to face, telephone, email, and webchat. We particularly target those people who are least able to help themselves because of poverty, ill-health, disability, or discrimination.
We also have several specialist advice projects, including home energy advice, support for people with debt issues along with family welfare advisers that supports families in the east and west end of Newcastle and a family adviser attending some schools in the NE4 area.
Some of the work comes through our core face to face, telephone and digital advice service which is funded primarily by Newcastle City Council and without this funding many of the people who initially contact us for help would have nowhere else to go.
Through this work, we are also influential in shaping local and national policy across our research and collation of client issues. We use our data to campaign and influence decision makers to change policies and practices. We provide briefings to local and national politicians to shape regional and national policy. When successful this work prevents future clients from experiencing the same issues and allows us to have a wider impact, not just for the clients we advise.
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CITIZENS ADVICE NEWCASTLE LIMITED (A company limited by guarantee) TRUSTEES’ ANNUAL REPORT
For the year ended 31 March 2025
We are also a living wage, mindful and disability confident employer with advice quality standards and we have signed up to the good business charter. We are extremely proud of our sustainability, our history, our staff and the volunteers that give their time unfailingly and we are especially proud to serve our Citizens.
Our Vision:
Citizens Advice Newcastle strives for a society free from poverty, injustice and inequality by providing a high-quality advice service for as many clients as possible, focusing on those most in need. Our social policy work aims to challenge unfair policy and practice that drives these issues within our region.
Our Mission Statement:
To help inform, empower and change the lives of people in Newcastle (particularly the most vulnerable) for the better.
To work to campaign, lobby and change the circumstances that lead to clients’ needs in the first place.
To work to make our clients’ lives better.
To work to make the people who need our services welcome.
To work to be honest with the people who need our services.
To work in the best interests of the people who need our services.
Our Values:
We seek justice.
We will listen to everyone without judging. We will be supportive.
We embrace diversity.
2024-2025
Overview
As an organisation that continues to provide essential advice and support to people across Newcastle, we have once again experienced sustained – and in many areas growing – demand for our services throughout 2024–2025. The ongoing cost-of-living pressures have continued to affect local residents, with increases in food, energy and housing costs placing many households under severe financial strain. Debt remains the most common issue we deal with, closely followed by energy advice, as families and individuals work hard to keep their heads above water.
Our Impact
Over the past year, we supported over 28,000 people, helping with around 43,000 different issues, and achieving financial outcomes of nearly £5 million for the communities we serve. This represents a 27% increase in clients and a 13% rise in issues compared with 2023–2024, clearly demonstrating the continuing growth in demand for our support across the city.
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CITIZENS ADVICE NEWCASTLE LIMITED (A company limited by guarantee) TRUSTEES’ ANNUAL REPORT
For the year ended 31 March 2025
Core Services and Funding
Our core advice channels, funded primarily by Newcastle City Council, remain the foundation of our service. We are extremely grateful for this ongoing support, which ensures that residents who might otherwise have nowhere else to turn can continue to access free, independent advice. With demand for our services continuing to rise year on year, this partnership is more vital than ever, and sustaining it at the right level will be key to meeting the growing needs of local people.
Responding to the Cost-of-Living Crisis
The Household Support Fund has again played an important role in helping residents with low incomes or negative budgets, particularly during the winter months. We worked closely with the Council to assist residents applying for the Discretionary Hardship Scheme, ensuring that help reached those most in need.
The cost-of-living crisis is not yet over, and we have seen a 41% increase in the number of Newcastle residents seeking charitable support and foodbank assistance – rising from 839 people in 2023–2024 to 1,187 in 2024–2025 .
Trust and Grant Support
We continue to value the ongoing contributions from the Rothley Trust and Handley Trust, whose small but significant grants remain vital to maintaining our core delivery.
Energy Redress Project
This year marked the final year of our Energy Redress Project, and we are proud to reflect on its success.
In partnership with Stockton Citizens Advice, since 2020 we have helped nearly 3,000 people achieve almost £400,000 in financial outcomes. We are grateful to have been part of this collaborative project, which has made a real difference to residents across Newcastle and beyond.
Children, Families and Communities
Our collaboration with Newcastle Children’s and Families Services continues to go from strength to strength. With an adviser now based across Benwell, Newbiggin Hall and Gosforth Library, families can access the advice they need in familiar, trusted community spaces.
The funding enables us to be part of the communities we serve, and we truly value this strategic partnership.
This is the second year of our Reducing Child Poverty in the North East Project, delivered in collaboration with Stockton (as lead), Middlesbrough and Darlington Citizens Advice.
The project demonstrates the benefits of partnership working between schools and Citizens Advice to deliver targeted welfare advice and support to households that help reduce child poverty.
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CITIZENS ADVICE NEWCASTLE LIMITED (A company limited by guarantee) TRUSTEES’ ANNUAL REPORT
For the year ended 31 March 2025
It has been a success, engaging closely with schools and placing us in a strong position to bid for future funding.
Walker Foodbank and Trussell Trust Partnership
Our partnership with Walker Foodbank and the Trussell Trust continues to thrive. Two advisers now attend one day per week, and during the year they assisted 441 residents with 1,541 issues, prevented 62 people from experiencing homelessness, and achieved financial outcomes of nearly £450,000.
The most common issues at this outreach include energy, charitable support, food banks, benefits, housing, and other essential needs.
Law in the Community
We are glad to continue our Law in the Community Project, which welcomed over 50 law students this year. While it is a demanding project to manage, it is extremely rewarding for both the organisation and the students.
They gain invaluable hands-on experience working with real clients, and our service benefits from their enthusiasm and fresh perspectives.
Debt Advice Project
Our Debt Advice Project has gone from strength to strength, with client numbers increasing from 1,217 to 1,357. The project has been extended to March 2026; however, the Money and Pensions Service is putting the contract out to tender.
This means local Citizens Advice offices across the LA7 area will need to work together under a lead bidder to continue delivering this vital service in the future.
Northern Powergrid Project
We are grateful to Northern Powergrid for continuing to fund our long-standing project. Citizens Advice Newcastle assisted over 1,000 people with their energy bills and fuel vouchers, providing nearly £350,000 in financial outcomes.
Partnership with Yorkshire Building Society
The Yorkshire Building Society (YBS) collaboration, which began in mid-2023, has continued to thrive. An adviser provides weekly in-branch support, and the relationship with YBS staff in Newcastle remains excellent – a great example of effective co-location and community partnership.
Core and Language Support
We continue to benefit from a three-year grant from the Sir James Knott Trust, which supports our core service and helps us to provide translation services for deaf clients and those for whom English is a second language.
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CITIZENS ADVICE NEWCASTLE LIMITED (A company limited by guarantee) TRUSTEES’ ANNUAL REPORT
For the year ended 31 March 2025
Research and Campaigns
Through our Research and Campaigns work, efforts remain focused on our local priority areas: the Living Wage, Universal Credit, Housing, Debt, and Council Tax Debt.
Towards the end of March 2025, we secured a small amount of funding from Newcastle University to conduct research into Universal Credit sanctions and access to free public transport for people on means-tested benefits.
Cesur Bosaglu, a member of our Research and Campaigns team, led this short 10-week pilot project, which involved surveys and interviews with clients. Results and further planning are expected in summer 2025.
Financial Capability Project
We continue to have a very successful Financial Capability Project with St Vincent de Paul. The project is due to end at the end of this year and, as it has been so successful, we are working together to try and raise funds to continue it into the next financial year.
Financial review
The overall surplus for the year was £39,678 (2024 - £148,745). The memorandum of association does not provide for any distribution to members. The trustees consider the reserves position to be satisfactory.
It is the policy of the Charity to maintain unrestricted funds, which are free reserves of the Charity, at a level which provides sufficient funds to cover management, administration and support costs.
Further detail is given under the Reserves Policy heading below.
Reserves Policy
The Reserves Policy is monitored and reviewed on an annual basis by the Trustees. The Trustees consider that the Charity should hold financial reserves in order to ensure that the Charity can continue to operate and meet the needs of clients in the event of unforeseen and potentially damaging financial circumstances.
The Charity operates with only limited financial resources.
The calculation of free reserves is based on the definition included in the Charity Statement of Recommended Practice (SORP) which provides recommendations for accounting and reporting for charities. The Trustees have examined the requirements of the charitable company to hold free reserves – those reserves not invested in tangible fixed assets, excluding long term liabilities, or designated for a particular purpose. This exercise considered both the normal requirements for working capital and the loss of income of a hypothetical but reasonable reduction in the scale of the Charity’s operations. Resulting from this, the Trustees considered it would be appropriate to hold the equivalent of three and six months’ running costs. Thus, considering the next 12 months expenditure of circa £820k, This would give a range of target reserves between £205k and £410k.
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CITIZENS ADVICE NEWCASTLE LIMITED (A company limited by guarantee) TRUSTEES’ ANNUAL REPORT
For the year ended 31 March 2025
As at 31st March 2025 free reserves were £560,803 (2024: £520,513). The Trustees have designated reserves accordingly, but continue to balance the ongoing pressures placed upon those free reserves by the demand for the Charity’s services, against future obligations. Therefore, the Trustees recognise that in the medium and longer term the Charity will need to continue to generate surpluses in order to be in a position to meet those future obligations. Therefore, the Trustees recognise that in the medium and longer term the Charity will need to continue to generate surpluses in order to be in a position to meet those future obligations. Further, demand for the Charity’s services continues to grow each year, so the demand on future free reserves will also be greater. The Charity will therefore seek to secure continued funding from existing sources, but also diversify the funding base by attracting for long term investment. Having considered the options available, the Trustees decided to invest monies in a high interest account.
Movement in fixed assets are shown in the notes to the accounts
The Charity’s assets are held in order to facilitate the giving of free, confidential and independent advice and their estimated value is not materially different from that shown on the balance sheet. The Trustees consider that the Charity’s assets are available and adequate to fulfil the obligations of the Charity.
Restricted funds are those which are specifically restricted by the donor or funder for a particular project or activity and which cannot be used for the general purposes of the Charity. Their existence, and the sums of money therein, do does not imply that there has been an underspend. They may have accrued through a variety of circumstances including timing differences between the Charity’s financial year and the funding year of the project concerned. Details of these can be found in Note 18 to the financial statements.
Investment policy and objectives
The Trustees are committed to retaining a prudent amount of reserves within the Charity’s funds. Cash funds that exceed its immediate requirements to finance its charitable activities are held in bank savings accounts.
Key Management Personnel
The Board all give their time freely and no Trustees received remuneration in the year. They consider that the Key Management Personnel (KMP) of the charity are those noted in the Reference and Administration section of this report. Together with the Board, these KMP are those in charge of directing and controlling, running and operating the activities of the Charity on a day-to-day basis. The pay of the KMP is reviewed annually and normally increased in accordance with the average cost of living award. The Trustees benchmark salaries against the pay levels of other comparable charities and similar organisations within the advice sector. Pay levels are set using this information, together with the budget and forecast figures to ensure that the Charity can afford any proposed increases. The Board then agree any uplift in staff remuneration.
Plans for future periods
Aims and key objectives for future periods
We will continue to provide a free, independent and impartial general advice service and will look for new ways to provide support to those who need it.
Going concern
The Trustees are satisfied that the organisation is able to operate for the foreseeable future on the basis of known and reasonable projected levels of income and therefore the going concern basis of accounting is appropriate.
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CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee)
TRUSTEES’ ANNUAL REPORT
For the year ended 31 March 2025
Statement of Trustees' Responsibilities
The trustees (who are also the directors of Citizens Advice Newcastle Limited for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small companies provision statement
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the trustees of the charity on 05/12/2025 and signed on its behalf by:
S Wood Trustee s wood (Dec 5, 2025 12:04:21 GMT)
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CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
For the year ended 31 March 2025
I report on the financial statements of Citizens Advice Newcastle Limited for the year ended 31 March 2025, which are set out on pages 12 to 24.
Respective responsibilities of trustees and examiner
The charity's trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2022 ("the Charities Act) and that an independent examination is needed.
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a Fellow of the Institute of Chartered Accountants.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
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to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, 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 to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
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accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
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the accounts do not accord with such records; or
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the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the Charities SORP (FRS102).
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I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Lilian Hetherington (Dec 5, 2025 12:44:31 GMT) Lilian Hetherington FCA Fellow of the Institute of Chartered Accountants Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne NE1 4BX Date: 05/12/2025
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CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT)
For the year ended 31 March 2025
| 3 4 Other trading activities 5 6 Expenditure on: 7 Total funds carried forward Reconciliation of funds Total funds brought forward Notes Total income Donations and legacies Income from: Investments Charitable activities Grants and contracts Charitable activities Total expenditure Net income/(expenditure) Transfers between funds Net movement of funds |
Unrestricted Funds £ 7,356 133,557 17,896 6,098 164,907 147,590 147,590 17,317 22,973 40,290 581,513 621,803 |
Restricted Funds £ - 660,145 - - 660,145 637,784 637,784 22,361 ( 22,973 ) ( 612 ) 7,574 6,962 |
Total 2025 £ 7,356 793,702 17,896 6,098 825,052 785,374 785,374 39,678 - 39,678 589,087 628,765 |
Total 2024 £ |
|---|---|---|---|---|
| 21,308 919,249 3,300 5,808 |
||||
| 949,665 | ||||
| 800,920 | ||||
| 800,920 | ||||
| 148,745 - |
||||
| 148,745 440,342 |
||||
| 589,087 |
The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
The notes on pages 15 to 24 form an integral part of these financial statements.
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CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee)
Charity Number 1135396 Company Number 02114435
BALANCE SHEET
As at 31 March 2025
| Notes | £ | Total 2025 £ |
£ | Total 2024 £ |
|
|---|---|---|---|---|---|
| Current assets | |||||
| Debtors | 15 | 20,585 | 29,786 | ||
| Cash at bank and in hand | 16 | 660,790 | 601,736 | ||
| Total current assets | 681,375 | 631,522 | |||
| Creditors:amounts falling due within | |||||
| one year | 17 | ( 52,610 ) | ( 42,435 ) | ||
| Net current assets | 628,765 | 589,087 | |||
| Total assets less current liabilities | 628,765 | 589,087 | |||
| Total net assets or liabilities | 628,765 | 589,087 | |||
| Funds of the charity | |||||
| Unrestricted income funds | 621,803 | 581,513 | |||
| Restricted income funds | 6,962 | 7,574 | |||
| Total funds | 628,765 | 589,087 |
The company was entitled to an exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with the respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
The notes on pages 15 to 24 form an integral part of the financial statements. These financial statements were approved by the Board on 05/12/2025 and are signed on its behalf by
A L Crawley Trustee rcv, S Wood Trustee MaeL s wood (Dec 5, 2025 12:04:21 GMT)
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Charity Number 1135396 Company Number 02114435
CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee)
STATEMENT OF CASH FLOWS
For the year ended 31 March 2025
| Cash flows from operating activities Profit before taxation Add back: Investment income Decrease/(Increase) in receivables Increase in payables (Decrease)/increase in deferred income Net cash from operating activities Cash flow from investing activities Interest received Net increase in cash and cash equivalents Increase in cash and cash equivalents Cash and cash equivalents at start of year Cash and cash equivalents at end of year Notes |
2025 £ 39,678 (6,098) 33,580 9,201 13,243 (3,068) 52,956 6,098 59,054 59,054 601,736 660,790 |
2024 £ |
|---|---|---|
| 148,745 (5,808) |
||
| 142,937 ( 4,621 ) 12,115 2,843 |
||
| 153,274 5,808 |
||
| 159,082 | ||
| 159,082 442,654 |
||
| 601,736 |
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CITIZENS ADVICE NEWCASTLE LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
1 Charity status
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charily in the event of liquidation.
The address of its registered office is: 4th Floor City Library, Charles Avison Building, 33 New Bridge Street, Newcastle Upon Tyne, NE1 8AX.
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)) and the Charities Act 2022.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements have been prepared in Sterling, which is the functional currency of the entity and round to the nearest £.
Citizens Advice Newcastle Limited meets the definition of a public benefit entity under FRS 102.
Going concern
The Trustees have considered the resources available, taking into account reasonable possible changes in performance and the potential impact on the level of donations received. Given the level of reserves and cash held, and the ability to reduce costs accordingly, the trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.
Estimation uncertainty and judgements
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported.
Management have approved prepayments, accruals and other cut-off adjustments. Whilst management believe that these estimates and judgements are accurate, there is every likelihood that these will not be exact.
These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
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CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Legacy income is recognised when receipt is probable and entitlement is established.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Deferred income
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
-The donor specifies that the grant or donation must only be used in future accounting periods; or -The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Other trading activities
Income from other trading activities is recognised when goods or services are sold.
Charitable activities
Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case ii may be regarded as restricted.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including independent examination costs, strategic management and trustees' meetings and reimbursed expenses.
16
CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Assets which are individually less than £1,000 are not typically capitalised.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life as follows:
Asset class
Asset class Depreciation method and rate Computer equipment 25% straight line
Trade debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating 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 retirement obligations
The company operates a defined contribution pension scheme. Contributions to defined contribution plans are recognised as an expenses in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
17
CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Analysis of income
| 3 Donations and legacies 4 Income from Charitable activities 5 Income from other trading activities 6 Income from investments Donations and gifts Training Bank interest Charitable activities |
Unrestricted Funds £ 7,356 7,356 133,557 133,557 17,896 ~~-~~ 17,896 6,098 6,098 |
Restricted Funds £ - - 660,145 660,145 - - - - |
Total 2025 £ 7,356 7,356 793,702 793,702 17,896 17,896 6,098 6,098 |
Total 2024 £ |
|---|---|---|---|---|
| 21,308 | ||||
| 21,308 | ||||
| 919,249 | ||||
| 919,249 | ||||
| 3,300 | ||||
| 3,300 | ||||
| 5,808 | ||||
| 5,808 |
Income was £825,052 (2024: £949,665) of which £164,907 was unrestricted or designated (2024: £177,716) and £660,145 was restricted (2024: £771,949)
18
CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Analysis of expenditure on charitable activities
| 7 | Charitable activities Direct costs Generalist advice Support costs Generalist advice Support costs |
Unrestricted Funds £ 117,543 30,047 147,590 Activity undertaken directly £ 558,470 - 558,470 |
Restricted Funds £ 440,929 196,855 637,784 Activity support costs £ 207,287 19,615 226,902 |
Total 2025 £ 558,472 226,902 785,374 Total 2025 £ 765,757 19,615 785,372 |
Total 2024 £ |
|---|---|---|---|---|---|
| 592,856 208,064 |
|||||
| 800,920 | |||||
| Total 2024 £ |
|||||
| 782,525 18,395 |
|||||
| 800,920 |
- 8 Analysis of governance and support costs Support costs allocated to charitable activities
| Staff and volunteer Office costs Audit fees Other Staffing costs Premises Communications and IT |
Direct Charitable 110,540 23,034 45,712 2,213 24,216 30 1,542 207,287 |
Governance Costs 9,416 1,962 1,930 189 4,216 1,545 357 19,615 |
Total 2025 119,956 24,996 47,642 2,402 28,432 1,575 1,899 226,902 |
Total 2024 106,887 24,987 44,492 2,076 26,944 2,000 678 |
|---|---|---|---|---|
| 208,064 |
Expenditure on charitable activities was £785,374 (2024: £800,920) of which £147,590 was unrestricted or designated (2024: £111,390) and £637,784 was restricted (2024: £689,530)
- 9 Fees for examination of the accounts
| Other accountancy services paid to the examiner - payroll Independent examiner's fees for reporting on the accounts |
2025 £ 1,545 1,753 3,298 |
2024 £ |
|---|---|---|
| 2,000 1,226 |
||
| 3,226 |
19
CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
10 Analysis of staff costs and the cost of key management personnel
| Salaries and wages Social security costs Pension costs (defined contribution pension plan) |
2025 £ 604,401 53,041 15,027 672,469 |
2024 £ |
|---|---|---|
| 582,680 50,969 14,924 |
||
| 648,573 |
No employee received remuneration above £60,000 (2024: £nil)
The total employee benefits of the key management personnel of the charity were £218,273.
11 Staff numbers
The average monthly head count was 23 staff (2024: 24 staff).
12 Transactions with trustees
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
13 Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The employer's pension costs represent contributions payable by the charity to the fund and amount to £15,027 (2024: £14,924). There was £1,727 outstanding as at 31 March 2025 (2024: £0)
14 Corporation Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.
15 Debtors and prepayments (receivable within 1 year)
| ebtors and prepayments (receivable within 1 year) | ||
|---|---|---|
| Prepayments Accrued income Trade debtors |
2025 £ 9,058 11,527 - 20,585 |
2024 £ |
| 12,467 4,036 13,283 |
||
| 29,786 |
20
CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
16 Cash at bank and in hand
| Cash at bank and in hand | ||
|---|---|---|
| Short term deposits Cash at bank and in hand Cash in hand |
2025 £ 406,890 253,852 48 660,790 |
2024 £ |
| 232,885 368,664 187 |
||
| 601,736 |
17 Creditors and accruals (payable within 1 year)
| Other accruals Taxation and social security Other creditors Trade creditors Accruals Deferred income Independent examination of accounts |
2025 £ 12,899 11,245 2,000 2,213 20,275 3,978 52,610 |
2024 £ |
|---|---|---|
| - 14,596 2,000 2,246 23,343 250 |
||
| 42,435 |
18 Deferred income
Deferred income comprises of advance payments from grants that relate to future periods
| Amount deferred in year Amount released to income earned from charitable activities Balance brought forward Balance carried forward |
2025 £ |
|---|---|
| 23,343 ( 23,343 ) 20,275 |
|
| 20,275 |
| 19 Obligations under leases The total value of future minimum lease payments was as follows: 2025 £ Within one year 1,320 In two to five years 375 1,695 |
2024 £ |
|---|---|
| 1,320 1,695 |
|
| 3,015 |
20 Events after the end of the reporting period
No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.
21
CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
21 Analysis of charitable funds
Analysis of movements in unrestricted funds 2025
| Unrestricted funds General unrestricted fund Designated funds Service curtailment Totals |
Fund balances brought forward £ 520,513 61,000 581,513 |
Incoming resources £ 164,907 - 164,907 |
Resources expended £ ( 147,590 ) - (147,590) |
Transfers £ 22,973 - 22,973 |
Fund balances carried forward £ |
|---|---|---|---|---|---|
| 560,803 61,000 |
|||||
| 621,803 |
Purpose of unrestricted funds
General unrestricted fund Designated - Service curtailment
The 'free reserves' of the charity
Provision for costs in the event the charity's operations cease.
Analysis of movements in unrestricted funds 2024
| Unrestricted funds General unrestricted fund Designated funds Service curtailment Totals |
Fund balances brought forward £ 369,154 61,000 430,154 |
Incoming resources £ 177,716 - 177,716 |
Resources expended £ ( 111,390 ) - (111,390) |
Transfers £ 85,033 - 85,033 |
Fund balances carried forward £ |
|---|---|---|---|---|---|
| 520,513 61,000 |
|||||
| 581,513 |
Analysis of movement in restricted funds 2025
| Restricted funds Money Advice Service Citizens Advice Pot 2 Millfield House Northern Powergrid Energy Advice Project Children's and Families Services Newcastle Energy Redress Scheme Walker Foodbank St Vincent de Paul Client Hardship Fund Reducing Child Poverty in the North East (RCPNE) National Lottery Community Fund Yorkshire Building Society Totals |
Fund balances brought forward £ - - - - - - - - 894 - 6,680 - 7,574 |
Incoming resources £ 215,812 10,375 42,289 268,800 28,206 16,917 18,578 11,040 - 40,433 - 7,695 660,145 |
Resources expended £ ( 215,812 ) ( 10,375 ) ( 42,289 ) ( 248,166 ) ( 28,206 ) ( 16,917 ) ( 18,578 ) ( 11,040 ) ( 247 ) ( 40,433 ) ( 365 ) (5,356) ( 637,784 ) |
Transfers £ - - - ( 20,634 ) - - - - - - - (2,339) ( 22,973 ) |
Fund balances carried forward £ |
|---|---|---|---|---|---|
| - - - - - - - - 647 - 6,315 - |
|||||
| 6,962 |
22
CITIZENS ADVICE NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
21 Analysis of charitable funds continued Purpose of restricted funds
Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.
Money Advice Service This is funding from National Citizen Advice to continue face to face debt advice. The funding is to enable the additional remote delivery of advice to more Citizens Advice Pot 2 clients via phone, chat, email and/or video.
Millfield House Funding to employ a research and campaigns officer. Northern Powergrid Energy This fund is to provide vulnerable individuals with support in the event of Advice Project power cuts. Children's and Families Services This national charity funds us to provide a specialist advisor for a weekly Newcastle outreach session at their premises in the West End of Newcastle. Our advisor works closely with local families, particularly from the Czech and Roma communities. Energy Redress Scheme This project is a partnership with Stockton & District Advice & Information Service to provide energy advice to vulnerable people; this also includes home visits. Walker Foodbank To provide a weekly outreach Citizens Advice session in the City of God Christian Centre. This funding pays for two advisers to assist people who drop in to the foodbank looking for advice. St Vincent de Paul A partnership with St Vincent de Paul Society in Byker which enables an adviser to provide advice to clients one afternoon per week at St Vincent's Centre during one of their busy drop-in lunch sessions. Client Hardship Fund Utilising a generous donation from an ex-volunteer, this project provides funding to finance one-off payments to clients in crisis. RCPNE Funding in partnership with Stockton, South Tyneside and Middlesbrough Citizens' Advice to provide advice on financial capability to families in schools. National Lottery Community Fund Funding to provide paid interpreters for people with English as a second language or anyone needing sign language. Yorkshire Building Society To provide advice at Yorkshire Building Society's office to support customers identified as having additional support needs. Transfers between funds Amount £ Between unrestricted and Representing restricted funds transferred to support costs. 22,973 restricted funds
23
(A company limited by guarantee)
CITIZENS ADVICE NEWCASTLE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
22 Capital commitments
As at 31 March 2025, the charity had no capital commitments (2024 - £nil)
23 Analysis of net assets between funds
| nalysis of net assets between funds | ||||
|---|---|---|---|---|
| Other net current assets/(liabilities) Cash at bank and in hand |
Unrestricted Funds £ 653,828 ( 32,025 ) 621,803 |
Restricted Funds £ 6,962 - 6,962 |
Total 2025 £ 660,790 ( 32,025 ) 628,765 |
Total 2024 £ |
| 601,736 ( 12,649 ) |
||||
| 589,087 |
24
Citizens Advice Newcastle 2025 final
Final Audit Report
2025-12-05
Created: 2025-12-02 By: Lilian Hetherington (lilian.hetherington@connectedvoice.org.uk) Status: Signed Transaction ID: CBJCHBCAABAAXHt1UeEmR0b7tjQjMwJhwJOILbObHKxW
"Citizens Advice Newcastle 2025 final" History
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Document created by Lilian Hetherington (lilian.hetherington@connectedvoice.org.uk) 2025-12-02 - 10:21:24 GMT
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Document emailed to s wood (suzanne.wood@newcastle.co.uk) for signature
2025-12-02 - 10:21:31 GMT
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Signer tonycrawley@btinternet.com entered name at signing as A L Crawley 2025-12-05 - 12:38:52 GMT
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Document e-signed by A L Crawley (tonycrawley@btinternet.com) Signature Date: 2025-12-05 - 12:38:54 GMT - Time Source: server
Document emailed to Lilian Hetherington (lilian.hetherington@connectedvoice.org.uk) for signature 2025-12-05 - 12:38:57 GMT
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Email viewed by Lilian Hetherington (lilian.hetherington@connectedvoice.org.uk) 2025-12-05 - 12:43:27 GMT
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Document e-signed by Lilian Hetherington (lilian.hetherington@connectedvoice.org.uk) Signature Date: 2025-12-05 - 12:44:31 GMT - Time Source: server
Agreement completed. 2025-12-05 - 12:44:31 GMT