COMPANY REGISTRATION NUMBER: 07508891 CHARITY REGISTRATION NUMBER: 1140773 Hartlepool Citizens Advice Bureau Company Limited by Guarantee Unaudited Financial Statements 31 March 2024 TREMAI Chartered accountants 19 Trernaine Close Hartlepool TS27 3LE
Hartlepool Citizens Advice Bureau Company Llmlted by Guarantee Financial SL*ements Year ended 31 March 2024 Page Trustees. annual report (incorporating the directorfs report) Independent examinerfs report to the trustees Statement of financial activities (including income and expendilure account) Statement of financAal position Statement of cash flows 11 Notes to the financial ststements 12 The followlng pages do not form part of the financial ststements Detailed ststement of financial activities 27
Hartlepool Citizens Advice Bureau Company Llmlted by Guarantee Trustees. Annual Report (Incorporating the Dlrectorfs Report) Year ended 31 March 2024 The trustees. who are also Ihe directors the purposes of company law. presenl their report and Ihe unaudited financial statements of the charily for the y8aT eThJed 31 March 2024. Ref8r•nc8 and admlnlstratlve dots11s Roglster•d charlty name Hartle[1 CibzS AdYe Bweau Charity registration number 1140773 Company reglstratlon number 07508891 Prfnclpal Offi and r•glsteved 87 Park Road offl¢¢ HartleFts)I TS26 9HP The truslees Anthcffj N Jacks( Edwin Jeffries Gayle Longmre thony Raine Ken Natt YousLrf Khan Brenda Harrison Dr Lynne P Humrrf)ries {Restgned 15 April 20241 (Resigned 15 April 20241 Company secretary Ruairidh BrcK*s {Ross) Independent examlner Ju16e Todd Trernaine Chartered CerbfEd Acc(MJntsnts 19 Tremaine Close Hartlepm TS27 3LE
Hartlepool Citizens Advice Bureau Company Llmtted by Guarantee Trustees. Annual Report {Incorporatlng the Dlrectorfs Report) Year ended 31 March 2024 Struclure. governance and management The organisation fLY the peritsj covered by this retKIrt was an inLyJrporated charity registered with the Charity Commission of England and Wales. The charity is govemed by its memorandum and articles of association adopted on the 281h January 2011. The memorandum sets Jjt the aims and objectives of the organisation and delegates management resrK)nsbilities to the manager who Is currenlty Mr Ruairidh Brooks (Ross). The Organisan is register&J as a comp8ny limited by guardntee and the Company was registered wth the Charity Commisslon on the 101h March 2011. For operational purposes the company became fulty inc(¥porated on the 1st July 2011. The prevws unirKcffpor8ted djarity registration number was 514760. The manager takes the resmibilty for the ¥NjUdic of new TTUStee board rTTembers and this induction prLKess can indude: prowsIL of background Informalic ab(xrt the Qrg8nisati and aLx)ut Ciiizens Adwce question and answer sessions meetings with other staff membefs intemal and extemal semin8fS. The org8nlsation has a Business arKI Development Plan IB&DP) thich covers a Ferknd of three years and progress rewrts on the imementaln of the aims and obJ"ectives of the plan are presented to the Trustee Board. The B&DP is also subject Io 8 full yeady review. The Trustee 8oard undertakes a Risk Assessment and coMpe5 a Rlsk Register for ¥vhlch any know and potential risks to the organisats.on are idenbfie(J and plans fomiulated to address such risks. The Trustee Board also has a Busines5 Ccrfinuity Plan vthich is also reviewed and uwlaied every 12 months. The Trustee Board also carries (xrt an annud appTatS81 of its perfOnance. Oblectlves and actlvltl The organisation's overall 0tr4eciive is to maintsin a Citizens Advice service in the Hartlepool district with the aim of offering local residents ad. advctacy and infomiatlon Sces. The organisation compiles 8nd publishes an Amnual Report and tPHS rekN)rt contains inf0rn)8tiL and detail on 811 of various activities and services provrijed (iuring the as V•ll as performare Indicators and reports from staff members on their wk. The Fnanager prepares qu8rtety rekxyts the Tnle8 iK)3rd o)vering Servi delNery. project perfomiance5 and related matters. The rxganisation has a welkpublicised ujmplaints procedure and all complaints are dealt with in acc1ydan with guidance from Cilizens Advice. The organisatson is also fulty comp4iant th the Gen&ral Data Proteclion Regulations IGDPR). Strateglc roport The followng SeenS for achievements aNI perfffinance arml financial review fiKm the strategic report of the charity.
Hartlepool Citizens Advice Bureau Company Llmited by Guarantse Trustees. Annual Report (Incorporatlng the Dlrectorfs Report) (conthu Year ended 31 March 2024 A¢hl•vements and performanc• The organisation's seNces are arouFKI wthat we refer lo as G8teway Assessment interviews whether face-ltrface or via the tefephone. These MileNe5 are generally 15 to 20 minutes during whlch we assess the adVe an(1 supwrt needs of the dient and deude Nthat level of advice. help and assistsnce we are able to offer. The facekn sessi(7s n(¥rmalty operate from 9.30am to 3.CN)rm four day5 a week. The cg8nlsatlon provKled a struclured Sup1 and sUpeThfjSi tth paid and volunteer staff during the year and cathed out a frJM rnd of slaff 8ppr81sals. Publlc Benefft The organisation publ Benefit and some of the key tn8fits for 202312024 were: A ccKnprehensive debt advi servic A welfare benefil advice se includiThJ help wilh review3 aTrJ trrtxjnal appeals An advocacy servKe for people wth mental health rKobloms An EmployThent Law ad Servi inckmling help 1h tribunal daims and Settlement Agreemenls Energy and housing ad 5006 clients received advice and supFNt Helped clients to secure £2.38 million in financial gans and beneffts Details of the above sen11L are induded in the organisatKJnb Anwal Re1 for 202312024. During the year the oTrJanisation also v*xked wi pthership ¥Jith a Nmter of other agencies and these included.. Britrsh Gas Energy Trust TMJ Legal Services Humankind Hartlepwl FLxKlbank Hartlepower Hartlepool Bor(yJgh Council Hartlepool and Stockton Health Hartlepool A(ivocacy Hub National Citizens Advice Cib'zens Advice Darlingt Redcar & Cleveland H¢xlge Wealth Management
Hartlepool Citizens Advice Bureau C•)mpany Limlted by Guarantee Trustees. Annual Report (Incorporatlng the Directorfs Report) Year ended 31 March 2024 Financlal revigw The organIsati received grants. d(atiCS and fees from a numb8r of scwrces during the year and these included.. The Money Advice and Pensrons Servi. Hap1 Bcough Council. The Northem Inclusion Consortium. czenS adCe. The Access to Justi Foundation. The Brilish Gas Energy TnJsL The Warm Home Fund. The NalicffBI Lottwy Ctynmunty Fund aThJ 0trrs. The organisalion seeks to act Prudenty in all matters related finarKial managemenl and during 202212023 had the folk)wing suppjrt arrangements in place.. a TaSurer 8 Finanual Consullant a Finan(ial Administrativ8 Assistant Finance, Staffing and General Purphjses su1cOMmittee an external payToII company {Jane Ascroft Acc(KJntsncy) an accountsncy fwm {TREMAINE). Financial reports are present&J lo quarterfy meetings of the Finance. sLlg and General Purw)ses SutFCommittee coverin9 budget perfomiance. projects tnc(Yne an expenditure and financial health rnoniloring. Reserves Pollcy The Trustee Board has set a Reserves Policy equivalent to 4 month's full operating ¢>)sts and seeks to reach a level of 6 monlhs operatiThJ (x)Sts vthen feasible arKI prudent to do so. The Trustee Board rewews this policy 8 yeaty basis or earer rf ¢ircwnstarKes tity this. Transactions and Financlal Position The statement of financial activities Shov a wrplus kn the w of £47, and total charity ftjnds were £519.281 of which frxed assets were £213,359. The unrestricted funds of the ch as ofthe 31st March 2024 amounted to £299.473. Plan5 for the Future For the year 202312024, the glSalm)n Vill: comptyryth all Ciliws Ace membership requirements meet all of the contractual reqUIrnents set by funding brKltes seek to secure fLtnding for semce development work swth other local organisations to enhan and expand our services continue lo recruit and train volunteer staff work in partnership vAth other czenS Advi offices Funds held as custo(Jian trustee There are no such funds hdd by th8 organisali¢. Funds held •s cu8todl•n twstefr There are no such funds hekj by the ¢xgarNsalirm.
Hartlepool Citizens Advice Bureau Company Llmited by Guarantee Trustees. Annual Report (Incorpofiqting the Dlrectorfs Report) (conttnu Year ended 31 March 2024 The trustees, annual rert and the Strateg rewt were ap[ (m 16 Juty 2024 and signed on behalf of the boaTd of trustees by: thony R8lne Trustsg
Hartlepool Citizens Advice Bureau Company Llmlted by Guarantee Independent Examinerfs Report to the Trustees of Hartlepool Cltlzens Advlce Bureau Year ended 31 March 2024 I report to the trustees on my examinatiffi of Ihe finan(#al statements of Hartle?01 Citizens Advice Bureau {'the ¢hariWJ for the Far efided 31 March 2024. ReSp($1blltIa5 and basls of report As the trustees of the ccrfnp*w land also rts dIrectS for the purtKises of t))mpary 18wI you ar8 responsible for the preparation of the financyal slalements in accordan with the reqL¢irements of the Companies Act 2006 {Ihe 26 ACY). Hang satisfied mysew that the accounts of the rnpanY are not required to be audited under Part 16 of the 2006 Act and are elpJible for irKlependent examination, I re in respect of my examination of charitys a¢Unts as carried LKrt under sec11¢ 145 of the Charities Act 2011 I'lhe 2011 ACY). In carrying (Njt my examination I have the DKectrJns given by the Charity CLynmission under section 145(5)Ib) of the 2011 A(a. Independent oxamin•rfs statement &nce the charitls gross inccAne exceeded £250.( examiner must be a member of a body listed in section 145 of the 2011 Act. I wffirm that l am qualified to undertake the examination because l am a member of the Asscrfiakn of Chartwed Certified Acc(wntants. whlch is one of the listed bodies. I h8ve completed my exsfn1natiL. I that no mattefS have o)me to ffly attentrjn in o)nnection w(th the examinatiM giving me Cal to believe.. accounting records V•Ere not kept In respect of the charity as required by section 386 of the 2006 ACL ( the financial statements do rK)t acccyd those reo)rds,' or the financial statements do cThnply with the aco)unting requiremenls of seciion 396 of the 2006 Act other than any requirement Ihat the aCccnts give a e and fai¢ view whith is not a matter consKler8d as part of an independent exominab'on., or the financial statements have not been prepared in aC&)rdan wilh the methods and principles of the Statement of Rec(Thrnertded Practio for a(uJunting and reporting by charrlies applicable to tharibes prepartng their accounts in aCClanCe with the Financial Reporbng Stsndard applicable in the UK and Republic of Ireland IFRS 102).
Hartlepool Citizens Advice Bureau Company Limlted by Guarantee Independent Examinerfs Report to the Trustees of Hartlepool Cltizens Advice Bureau (Cofilinutyd) Year ended 31 March 2024 I have no COnM$ and have Ixme ao$S rK> (rther matters in crffinedion with Ihe examination to which attention should be dra*n in this rep(vt in rffder to enable a proper understanding of the accounts to be reached. Julie Todd Tremaine Chartered Certified Accountants Independent Examiner 19 Tremaine Ck>se Hartlepool TS27 3LE 17 July 2024
Hartlepool Citizens Advice Bureau Company Limtted by Guarantee Statement of Flnancial Activltles (including income and expenditure aecount) Year ended 31 March 2024 2024 Unrestricted Restricted funds funds Totsl funds Tot81 funds 2023 Incom• and &ndowm•nts Donations and legacies Charitable actÉwties Other trading activib.es Inveslmenl income 1.9J3 13.667 1.450 973 402,408 13.667 471,783 5.684 3,759 973 Total Income 17.993 4(KJ.505 418.498 481.226 Expendlture Expenditure on charitsble acbwt Total expendlture 28.671 437.733 437.733 466.404 443,720 28.671 466.404 443.720 Nrt (expendIreIln¢0me and net movement In funds (10.678} {37.228) (47.kS) 37,506 Reconclllatlon of funds Totsl lun¢Js brought forward Total funds carrled forward 310.151 299.473 257,036 219.808 567,187 519.281 529,679 567.185 The statement of financial acbdeS dUdeS all gains and losses re¢rl$ed in the yaar. All income and expenditure derive from contlnuing aetrwbes. Th• notss on pages 12 to 25 forni part of the flnandal statement&
Hartlepool Citizens Advice Bureau Company Llmited by Guarantee ststement of Flnancial Position 31 March 2024 2024 2023 Flxed assets Tangible fixed essets 14 213.359 237,057 Current assets Debtors Cash at bank and In hand 15 42.242 269,278 311.520 26,558 310,382 336,940 Creditors: amounts falllng duo wlthirE one year Not curr8nt assots 16 6,812 330.128 305.922 519.281 Total assots less current Ilabilltles 567.185 567.185 Not assets 519,281 Funds of the charty Restricted funds Unrestricted funds 219.808 299,473 519.281 257.034 310,151 567,185 T¢)tal charity fvnds 18 For the ar ending 31 March 2024 the charity was entilled to exemptth from audit uler section 477 of Ihe Companies Act 2006 relating to small npanieS. Directh. responsilI11es. The rnembers have nol required the company to cl)tain an audlt of Fts financial statements for the year in question in aCrdan Sectic 476,. The directh acknovledge thwr $51tlIes ftjr c#)mn9 wilh the requirements of th8 Act with respect to accounting records and the rry)aration of finanual statements. These financial ststemwtts have been prepared In accordance WTth the wowstons applicable to companies SUbct to the small companies. regirne. The ststement of financial POSFtion continues on the following page. Th• notes on pao•s 12 to 25 I1 part ofth•s• fin&ncl•l statemènts.
Hartlepool Citizens Advice Bureau Company Llmited by Guarantse Statement of Financial Posltlon 31 March 2024 These financial slatements were apwoved by the trd of trustees and authorised for issue on 16 July 2024. and are signed Ofk hall of the kx)ard by. Anthony Raine Trustee Th• notes on pago8 12 to 25 fonn part of thes• financ1 statemtrnt& 10
Hartlepool Citizens Advice Bureau Company Llmited by Guarantse Ststsment of Cash Flows Year ended 31 March 2024 2024 2023 Cash flows from operatlng acdvltl8S Net lexpenditurellincome (47.) 37.506 Adjustments for." Depreciation of tang'ble fixgj assets Other interest receiv8ble and sImIr Inccffie Accrued (Incomeyexpenses 23.698 19731 (18.2731 10,607 7,115 Changes in.. Trade and other debt(Ks Trade and other creditors 954 423 166) 900 Cash gener8t&J frcrfn operations (42.0771 56.062 Interest received 973 Nel eash (used invtrom operating acbvtbes (41.104) 56.062 Purchase of tsnglble assets Net cash used in invesbThJ actsmiS {10.313) (10.313} (decrnaseYlnCrna In Cash and cash equlvalgnts Cash and cash equlvalents at beginnlng of yr Cash and cash equlvalents at end of year {41,104) 310.382 45,749 264.633 269,278 310.382 The notes on pag•g 12 to 25 fonn part ofthege flmnclal ststements. 11
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Notes to the Flnancial Statements Year ended 31 March 2024 General informatlon The charity is a publ lnefIt entsty and a private o)mpany lifn1 by guarantee. registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 87 Park Road. HafUepx4. TS26 9HP. Slatement of mplIanC• These financial slalemenls have been prepared in compliance Vith FRS 102, The Financial Reporting Standard applicable in Ihe UK and the Republ of Ireland,. the Statement of Recomtnended Practice aFplicable to Chare5 preparing their accounts in accordance wth the Financial Reporting Standard applicabie in the UK and ReputrAic of [land IFRS 102) (Charities SORP IFRS 102)) and the C(rfnpanies Act M. ¢ounllng poll¢le8 Basis of prepantlon The financial sLements have been wepared IM the trmstorical cost basis. as modified by the revaluation of rtain financial assets and ItIll and investment prcperties measured at fair value through incorne or expenditure. The financi ststements are F*epared in sterbng. vthich Is the lurthinal currency ofthe entrty. Golng concern There are no material uncertsinties abcdrt the Charit8 abilty to CLffttinue. Changes In a¢countlng polkl•s Durlng the year the trustees adopted a pokcy of caall81ng fixed assets which are above £2.OCKI. In addits'on the melhthj of depreciation for fixed assets such as fixtures. ffttings and equipment wll change frLKn 20% reducing balance to 20% strdight line. Changes In ac¢ountlng estlmates For Ihe financial year ended 31 March 2024 the trustees agreed to change the method used lo capitalise fixtures. fittings and equipment. PJI ibms with a value of £2.000 less wll no longer be capitslised, as a resu those fixiures, fftbngs a1 wuipmenl with a >51 value of less than £2,000 have been fulty depreciated. The change In estimation gives rise to an Increase in depreciabon tharge for the year. Without this thange Ihe depreciation w?uld have be £4,141 a5 opposed to £15.499 charged lo the stalement of Firrancial Activibes resultiNJ in a drease unrestrided reserves. Judgements and key sources of osttmatlon unc¢rtalnty The preparation of the financial statements requires managemerrt lo make judgements, estimates and assumptrons Ihat affect the am(AJnts retx)rted. These estimates aThl judgements are continu81ty reviewed and are based on experience and other factors. including expectations of future events that are believed to be r&qsOrb1e urKler the or(MSta[s. 12
Hartlepool Citizens Advice Bureau Company Llmlted by Guarantee Detailed Statement of Financial Activities Year ended 31 March 2024 2024 2023 Expendlture on charltable actlvlilos Wages and salaries Employerfs NIC Pension u)sts Training Rates Light and heat Cleaning, repairs and maintenanc Insurance Stsff travel Volunteer expenses Accountsncy Professional fees Telephone Publiaty Depreaation Postsge Printing NACAB reference tkS IT Support Misc Support grants Bank charges Office equipment 257.998 15,182 5.209 225,804 11.315 4.525 1,292 1,971 14.729 17,216 2.063 18 507 1,180 5,043 4.605 3.545 10,607 1.416 6,497 1.913 17,358 13.120 1.835 172 439 700 2.509 4.381 1,036 23.699 932 4.943 4.199 9,389 142 95.567 820 4,561 708 100 124.736 1,527 4.316 Total expenditure 466.404 443.720 Net IexpenditurelfinG¢ (47.9061 37,506 28