(I&i&Tffjhl COMPANY REGISTRATION MUMBER: 07508891 CHARITY REGISTRATION NUMBER: 1140773 Hartlepool Citizens Advice Bureau Company Limited by Guarantee Unaudited Financial Statements 31 March 2025 Chartered accountants 19 Tremaine Close HartlepM)oI TS27 3LE AEFffi3 22111r2025 CPANIEs HOUSE
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Hartlepool Citizens Advice Bureau Company Limited by Guarantee Financial SLqtements Year ended 31 March 2025 Page Trustees. annual report (incorporating the directorfs report) Independent examinerfs repK)rt to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Statement of cash flows 11 Notes to the financial stalements 12 The following pages do not forni part of the financial sLements Detsiled statement of firlancial activities 27
Hartlepool Citizens Advice Bureau Company Llmlted by Guarantee Trustees. Annual Report (Incorporatlng the Dlrectorfs Report) Year ended 31 March 2025 The trustees. are also the difectOTS frA the pur[e$ of company law. present their report and the unwdited finarla1 statements of Ihe ch&ityfor Ihe 31 Mwch 2025. Reference and admlnlslrallve dethlls Roglstered charlty name Hartw Cibw6 Athite Bureau Charity registrntian number 1140773 Company reglslrntlon 07508891 Prin¢ip•l 4)ffi¢• and r•gister•d 87 Park Road offl¢e HartleF( TS26 9HP Tho trust•es thcmy N Jacks Ethwn Jeffties Gayle Longmwe nthony Raine Brerrfia Harrison Dr Lyrtne P Humphries J senOur (Aptointgj 14 June 20241 Ken Natt Yrjjsuf Khan (Resigned 15 April 2024) (Resigned.15 April 2024) Ruairidh (Ross) Indepgndent examiner Julie Tryld Tremaine Chartered Cerbfted Acc(wntants 19 Tremaine Close Harde TS27 3LE
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (¢oftfjnued) Year ended 31 March 2025 structure. govemance and manag•inent The Lyganisation the pwiod ered by thi5 rewt was an inc0Trated Larity registered VAlh the Charity Commtssi¢)n of England and Wales. The charity is govemed by its mernorandum and articles of 8ssociation adopted N the 28th January 2011. The memorandum sets out the aims and objectives of the organisation and delegales daY4daY management respw5ib1liS to the manager who is currenty Mr Ruridh Brcxjks {R05s). The organisation is register&J as a company limited by guarantee ar the ccmpany was registered th the Charity Commissi¢)n on the 1 Llth Marth 2011. For operation31 wrFM)ses the company became fulty incorporated on the 1st July 2011. The pre¥KXJS unirwporated chanty registration number %WdS 514760. The manager tskes the reSponSlIty for the YKJuction of Trustee board members and Ihis induthon proeess can indude: pn)vision of background infOall alt the 1)rganisati(m at#¢ Qbzws Advi¢9 question and angr SlS meetiThJs other staff rnemrs inlernal and exiemal seminars. The organisati¢)n has a Business and Devebpment Plan {B&DPI cx)vers a of three years and progress reFQrts on the imFlemenlation of the airns and obpcttves of the plan are wesented to the . Trustee Board. The B&DP is also subj.1 to a full Farfy rebiew. The Trustee Board undertakes a yearly Assessment and compiles a Risk Register for which any know an¢J polenlial risks to the organrab.on are identified and plans fornulated to address such risks. The Trustee Board also has a Business Conlinuty Plan wtiich is akn remewed and updated every 12 monlhs. The Trustee Board also carries out an annual apwaisal of its wi p8rfonnance. Objectlves and acllvltles The Organisatn'S overall 014'e¢live is to maintain a Ciiizens Adv servKx in the Hartlepool district with ihe aim of offering Ioc81 residents advi, ajvocacy and irrformati¢2n services. The organisotion ompiles and pUlse$ an Annual RepJrt and this repyt contabns information and detsil on all of vari¢)us actiwbes and services prowded during the wecediry as as perfom)ance indicators and repcffts from stsff members on tr1r vk. The manager prepares quartety repjrts the Trustee board covering service delivery, proleet performances and Telated matters. The (wganisatim has a welkwblicised complaints procedure and all comploints are dealt with in accordance th guidance from Citizens Advice. The organisatron is also fulty compliant Ihe General Data Prolecti(Mi Regulations IGDPR). Strategle report The following sections for achievements and r*rfance and financial re¥ fcwm the strategic report of the charity.
Hartlepool Cltizens Advice Bureau . Company Limlted by Guarantee Trust¢•s' Annual Report (Incorporating the Directorfs Report) (conthiw¢lJ Year ended 31 March 2025 A¢hiev¢rnnts and perfomian In 202412025. the Organisati strengthened wr c4Jre seNiets and expanded our targeted suppcrft. OLtr Energy Adwce pmgrafflme. funded by the British Gas Energy TrusL helped hundreds of households manage riwng utility costs and access grants and eTriency measures. We also Oeepened our partnership the Money A(1ve and Penstons ServLe IMAPS), ensuring conlinulty 01 debt and budgeting supprxi for ¥Table thnts. We remain committed lo prowding factrttrface advr¢e, thampioning equty in seNce delivery. arKI adapting to the evdviry needs of wr communty. Our achievements this year refflect the Tesilience of our organisation and Ilye trust placed in us by the people of H8p0. Public Benefit The organisatiLm pmided sig)thcant publ¢ value and some of the key knefits for 202412025 ve.. A comwehensive faCe-tface debt advice servi A welfare benefit adyiee seThi, including income MaximlsatJn and trkninal appeals An ad¥CCY SerVe for indiwduaLs wth mental health problems An empk)yment law advKe servKe. in(Jding help with emF10nent tritnal8 and SeteMt Agreements Energy and housing odvi 4,989 clienls recwved our svpwrl cOveTing 15.576 separate issues Acr05S the service we helped clients seCjJ a to of £3.689.$40 in alditK)nal income benefit daims. Detsils of the atKJve seryices are induded in the organisaticrt's Annual Report fcr 202412025. During the year the Organisat also worked in parth1P ¥th a number of other agencies and these included.. Brilish gas Energy trust Hartlepool Bcough Council wahrOUgh Nalional Citizens Advice TMJ Legal SeNi¢es Hodge Wealth Management HartleFwI Adv¢)cacy Hub Citizens Athce Darfing Redc8r & Cleve18nd Hartlepo)l and Slockn Heatlh Hartlep1 Foodbank H8rtlepower
Hartlepool Citizens Advlce Bureau Company Limlted by Guarantee Trustees. Annual Report (Incorporatlng the Direclorfs Report) Year ended 31 March 2025 Financial revlew The Organisati received grants. donal1c and fees frryn a numtef of sources during the y8ar aThJ these included." The m(eY Advice and Pensions Seryic£. HarUepx4 Borough Council. The Northem Indusion Consortium. czenS adCe, The Access to Justice Foundation, The Brib5h Gas Energy TnJsL The Warm Home Fund. The Nats"(Thl Lottery Comfnunity Fund and others. The organisakn"M seeks to act prud in all matters rdated to financial management and durir 202412025 had the folowing suppjrt arrangtrnwts place: aTreasurer a Financial Consultant a Financial Administralive Assvstant Finance. StsffiThJ and General Purposes su0MmI11ee an external payToII company (Jane Ascroft Accountancy) 8n accountsncy fwm (TREMAINE). Financial reports are pYe5enled to quarterty meelings of the Finance. Stsffing and General Purposes Sul>Committee covering trget perfr. woiects income an expendrture and financial heal monrtoring. Reserves Pollcy The TnJ5tee Board has set a Reserves Pthcy equivalent to 4 month's fvll operating costs and seeks to reach a kvel of 6 months operating (x)sts vthn feasible and prudent to do so. The Truslee 808rd reviews this policy a JEaty bS or eIer rf eW¢Lwnstarw Nstify Ihi& Transactions and Financial Position The ststement of financial activits5 shows a Surp for ts ar of £78.574 and total charity furKIs were £597.855 of 1¢h rd assets were £205,160. The unreslricted funds of the charity as ol Ihe 31st Marti 2025 amountgj to £355.795. Plans for the Future For the ar 202312024, the organisalion ViM: omply with all CilrLens Advice membership requirements meet all of the contractual requirements set by fvnding b(xlies seek to secure funding service development work %wth other local organisalK)ns to enhan and exp•id rAf 5eThfjcs continue to recruil aThJ train volunteer staff work in p8rtnershy W1h other Cittzens Athice offices Funds held as custodian trustee There are no such funds held by the organisatic*). Funds held 4$ custodian trustee There are no such funds hekl by the lyganlsati.
Hartlepool Citizens Advlce Bureau Company Llmlted by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (rvnknwdj Year ended 31 March 2025 The trustses, annual rert and Ihe 51rategic rep Th*re apwoved on 22 September 2025 and signed C behalf of the board of Irustees by. Anthony Re Trustee
Hartlepool Citizens Advice Bureau Company Limlted by Guarantee Independent Examiners Report to the Truste•s of Hartlepool Citlzens Advic• Bureau Year ended 31 March 2025 I report to Ihe twstees my exaMina"0n of the finanL?al stalemwts of Halue)01 Citizens Advice BUa I'the charity) for the year ended 31 Marth 2025. Re5ponslbllllle5 and basi5 of rnport As the trustees of the company land also ILS direthrs for the wrposes of company law) you afe resporv6ible for the Fwaration of the financbal stalernents in accordan( wth the wuirements of Ihe Companies Act 2(K)6 ('the 2006 Acr). lamng satisfied myself that the acc4)unts of the company are rvJt required to be audited under Part 16 of the 2006 Act and are eligie fry independent examination, I report ift pect of my examination of the chariWs accwnts 8s carrie(l ojl under section 145 of the Charilie$ Act 2011 Ilhe 2011 ACYI. In carrying oul my exami111 I have folbwed the [reCtionS giv by the Chanty Commission under section 145{51(bl of the 2011 Act. Ind•pondenl examinerfs stat•m•nt Since the tharitys gross inccyne exceeded £250,000 ywr examiner musl be a member of a body listed section 145 of the 2011 Act. I ¢filM that l am qualified to undertake the examination because l am a member of the AssoUali of Chartered Certified Accountants, wtiich is one of ihe listod bodies. I h8ve completed my examination. I confirni that no matters have come to my attention in connectk?n wllh the examination giving me cause to beleve.. accounting records re not kept in respect of the chafity as required by Secti 386 of the 2006 Act: I the finclaI statements do IMX acc(Yd 1lh those rwds" or the finarKial staternents do not compty the acc4Junting requirements of sedion 396 of the 2006 Act other than any requirernent Ihat the accounts 9ive a 'true aTrJ fairf Vie4V wbich is nol a mattw considered as part of an Nwjependent examination" or the finanaal ststements e not been prepared in aCrdance wilh the methods and princie$ of the Ststeml of RecommeThJed practi for accounting and reporting by charilies applicab to thariti.es prep8rin9 thebr accThJnts tn aco)rd8nce the Finaneial Reporting Standard applicabLe in the UK and Rewblic of Ireland {FRS 102}.
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Independent Examinerfs Report to the Trustees of Hartlepool Citizens Advice Bureau (¢ontrntsedJ Year ended 31 March 2025 I have no concerns and have o)me no other matters In ccffjnects'cm with Ihe examination lo which attentIC shoukl be drwn in Ihis report in order to enable a proper underStandg of the accotmls lo be reached. Julie TcSJ Tremaine Chartered Cerbfied Acc¢xmlants Independent Examw 19 Tremaine Close HartleKK)c4 TS27 3LE 23 September 2025
Hartlepool Citizens Advlce Bureau Company Umlled by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2025 2025 . Unrestrilaed Reslricted funts fvrKis Totsl fvnds Totsl funds 2024 Income and endowments Donations and legac#es Charitable actimties Other trading acliwties Investrnent income 60.758 11,575 523,923 584,681 11.575 . 402.408 13,667 1.450 973 Tatal Income 81.518 523.923 605,441 418.498 Expendlture Expendrture on charitable actsbe$ Totsl •xp•nditure 57.842 469.025 526,867 526.867 466.404 57.842 469.025 466,404 Net Inme11•xpendltrnj 23.676 54,898 78,574 {47.906) Transfers betsveen fvrKIs (32.646) Net movement in funds 56.322 22.252 78.574 (47.906) Reconclllatlon of funds Tolal funds brought ftwward Total funds carried foThArd 299.473 355.795 219.808 242.060 S19,281 597.855 567.187 519.281 The Statement of finanual actbvities indude5 all gain5 and10sses recognised in the r. Al income and expendilure den've frcwn continuing activities. Th• 1•$ M p•g•$ 12 10 25 fonn part ofth•s• financial stat•meits.
Hartlepool Citizens Advice Bureau Company Llmlted by Guarantee Statement of Financial Posltio•Tr 31 March 2025 2025 2024 Fixed assets Tangible fixed assets 14 205.160 213,359 Currenl assets Oebtor5 Cash at bank and in harmj 76,278 323.172 42,242 269.278 399.450 311.520 Creditorn: am¢unts falllng du• within on• year Net current assets 16 6.755 392,695 597,855 597,855 5,598 305,922 519,281 519,281 Total assets l•ss Current Ilabllltles N•t a$ts Funds of the charlty Restricted funds Unrestricted funds 242.060 355,795 597,85S 219.808 299.473 Total charty fvnds 519.281 For Ihe ypar endirwJ 31 Marth 2025 the diarity was enblled to exemption from audit under seclion 477 of the Ccmpanies Acl 2C(J6 relating to small OThleS. Directrjrs. responsiblities: The members have not required the company to oblain an autht of its financial 51atements for the year fft questi( in acciwdance section 476: The directors acknovAedge their re5FKJnsibilities for eilmplwng wth the requirements of the Act with respect to accounting records and the weparaticm of financial statements. These financial statements have been prepared accxjrdm ilh the w0visn5 applitsUe to companies suiy'ect to Small companies. regime. The statement of financial position continues on the following page. The nat• ¢%) paott 12 to 25 ofthese fin*nclal statements.
Hartlepool Cltizens Advice Bureau Company Limited by Guarantee ststement of Flnancial Position 31 March 2025 These financial stslements were approved by l>)ard of trustees arKI aULSed for issue on 22 September 2025. and are signe(i b&HII of the t*)¥d by. Anthony Raine Trustee Th? notes ¢)n pages 12 to 25 ftThi part ollhese Ilnandal statements. 10
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Statement of Cash Flows Year ended 31 March 2025 2025 2024 ash flows fnjm op•rating athiti•s Net Inwmellexpenditure) 78.574 147,906) Adjustments for." Depreciakn"on of tatyle fixed assets Other interest receivable and similar Income Accrued income 8.199 {885) (31,737) 23.698 1973) 118.273) Changfjs in.. Trade and other deblors Trade and other credilcffs (14) 11.128) 423 Cash generated fr(Mn operatycffls {42.0771 Interest received 885 973 Net cash fromllused in) q)eralng a(4ities 53.894 {41.104) Nel increasel(de¢rease) In ush and cash •qulvalents Cash and cash equivalents at beglnning of year Cash and cuh equivalents at end of year 53,894 269,278 (41,104) 310.382 323,172 . 269.278 Th• notes on pages 12 10 25 forni prt of th•s• fin•n¢l•l sl*em¢nts. 11
Hartlepool CItAzens Advice Bureau Company Limited by Guarantee Notes to the Flnanclal Statements Year ended 31 March 2025 Genernl Informatl¢)n The charity is a publK benefit enlity and a company Iwnited by gurntee. regt51ered in England and Wales and a registe charity in England and Wales. The add of the registered ¢)ffi¢e 15 87 Park Road. Harllepool. TS26 9HP. Statement of compliance These financsal statements have been prepared in compfjance Vith FRS 102. The Finarscial Rewrting Stan(Jard applicable in the UK and the Republic ol Ireland., Ihe Stslement of Recommended Praclice alcable to charities preparlng their accounts in accordance wlh Financial Reporting Standard oppticable in the UK and Republic of IreLwKI {FRS 1021 (Charities SORP (FRS 102)) and the CnPanieS Ad 2(. Ac¢ountlng policies Basis of prepar•lion The financial stalements have been Fyepared on the hiknb21 cost basis. as mLbJifi8d by the revaluation of certain financial assets and liaimlitses and inveslment propeites measured al fair value through income or expeThdilwe. The financial 5tatemeJrts are prepargj in sterllng. vthich is the funclional currency of the enlrty. Golng concern There are no material uncertanties atrfxrt Ihe atilty to te. Changes In accountlng pollcl•s Duying the year the truslees 8dopted a poltcy of caWli5ry fixed assets wtiich a above £2,000. In addrtion the method of deprecrth.on for fixed assets siith as fixtu5, frttiTrJs and equipment v1 charvJe from 20% reducing balance to 20% strw Ine. Changes In accountlng esllmates For the finanaal year ended 31 March 2024 the trustees agreed to thange the meth1 used to C8pi181ise fixtures. rIng$ and equitMn8nt All tlems wilh a vue of £2,OW or will no longer be capitslised. as a resutt those fixtures. ffttings and equiprnent wth a Cost value of less than £2.000 have been fvlty deweciated. The ¢hange in estimatrw gives rtse to an in depre¢ialh)n ¢harye for the Previous year. Without Ihis thange the deprati would have ten £4,141 as opposed to £15.499 charged to the Stalemenl of Financial ActI"tieS resulting in a decrease in unre5tn.cted reserves. Judg•m8nts and key sources of estimation uncertalnty The preparation of the finaniyal slalements requi management lo make ludgements, estimates and assumptions that affect Ihe amounts reported. These estimates and judgements are contsnualty rwewed and are based on experierKe a1 other factors. including expectstions of future events.that are believed to be reasonable under armStanCes. 12
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Notes to the Flnancial Statements (¢ondnuq Year ended 31 March 2025 A¢countlng pollcles (contyrni Fund accounting Unrestricled funds are available for use at the disc11 of the trustees to further any of Ihe Designated funds are unre5thded lurKls by the trustees for partiailar future prciect or commitrnerrt. Restricted n$ we subje¢ted to restrictions on their exFenditure declared by the donor or through the temis of an appeal. and fall inio we of suSe$". reslricted income funds or endowmeni funds. In¢omlTrg resour¢•s JI inctyning resources are induded in the statement of finartial &tivilles *then entitlement h8S Passed to the chariV, it is probable that ts econom benefits associated vthh the transaction will flow to the charity and the amcwjnt can b8 reliat4y measured. The fdlowirwJ sFwfic p)Icies are aPpld to partiCur categories of incorne: incg)me frLNn donati$ or grants 1$ recc•3nised when there is evidence of tIeMent to the gift. receipt is probable its am(wJrrt can be measured reliabty. legacy income is recognised vhten recfjipt 15 probable arKI entiuement is e5tsbli5hgd. income from donated goods is measured at the far value the gc(th unless this is impracts.l to measure relbly, in whith case the value is derNed from the cost to the ¢Jon¢y or the eslimated resale value. Donaled faalities and services are recOgnis in the accounts vthen received if the value can be reliabty measured. No amwftts are included for the inccKne from c(yitracls for the supply of servbces is recognised wth the delivery of the contracted seNce. This is dassif as unrestricted funds unbess there is a ¢y)ntractual requirement for it to be spent a partioJLqr wrpose arK5 retumed if unspent. ift which case it may be garyled as restr1d. 13
Hartlepool Citizens Advlce Bureau Company Limlted by Guarantee Notes to the Flnancial Statements Year ended 31 March 2025 Accountin9 policies Resources expend•d Expendire is recogfused IM an acc819 basbs a5 a IMbi&ty is Inrred. Expenditure indudes VAT which canTrX be recovered. and is Classif under headings of the statement of financtal actiwti"e5 to %thich it relates: expenditure on raisiThJ lur5 irKludes the costs of all fundraising acliwties. e¥ts, nor charitable trading aclivities. and the sale of donaled gwds. exF)diture on charilable actrvibes indudes all ¢ts inujrred by a tharity Sn undertaking activities that further tts Lantable aims for the benefft of its benefioaries. including those suprx)rt cos15 and c05ts relalry to tr g(rrfemance of the charity apportiord lo eharitable activilies. other expendsbjre indudes all expendilure that is neither related to raIrj funds for the Charity nor part of its expendrture on Charitab activiti.es. Al costs are alocated to expeTrJilure ¢alegcYies refiectiry the use of the resource. Direct costs attributable lo a single aciiwty are allocated direclly to Ihal aGtivrty. Shared costs are 8PPOrtionod bets¥een Ihe activities they conln.bule to on a rea5Lvble. juStsftsl9 and con51Stent bas. Tangible assets Tangible assets are initidly reeorded at eosL and subsequerrtly stated at cost less any accumulated depreciation and impairment k)sses. langtble assets carTie(l at valued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulaled depre11 and subsequent accumulated wnpairment losses. An increase in the carryirvJ amcwnt of an assel as a result of a revaluati. is rQgnised in other recognised gains and losses. Lsnless it reverses a charge f impaimient that has previously been recognised as expenditure vrithin the statement of financial ath"ties. A decrease in the carry7ng amount of an asset as a result of ValUatIon, is rec(wised in other renised gains and losses. except lo which r( offsets any previous revaluat gain. in vthich case the loss is shcr•vn wthin other recognised gains and k6ses on the Statemenl of fmancial acttvities. Depreciation Depreciation is calculated so as lo 118 off the cost or valualicKt (rf an asset. 18ss ils rpsidual value. over the usefrjl economic hfe of th4t asset as folhyws: Freehohj property Plant and machinery Equipment 2% straWI line 20% strab3ht I 20% straight kne 14
Hartlepool Citizens Advice Bureau Company Limlted by Guarantse Notes to the Flnancial Statements Year ended 31 March 2025 countlng Polici (Mnl D•fined contributlon plans COntritiOns to defined C(1b anS are recLwised as an expense in Ihe pwiod in whi the related service is pmided. Prepaid corrtribuliLS are recognised as an asset to the exlent that the prepayment lead lo a reducti( in luture paents or a cash refund. When contribulh?ns are rKrt expected to be settled wholty wrthin 12 months of the end of the reporbng date in which the emF4oJpes render the related seNce. the liabilty is measured on a discwnled present value basis. The unwindiry of the discount is recognbsed as an expense in the period in which rt arises. Umited by guararrtee Hartlepwl Cttizen Advice Bureau" is a CfrfnF4ny limiled by guarantee and accmdirth does not have a share capilal. Every member of the o)mpany undertakes lo ctrIbute such amount as may be required not exceeding £1 to Ihe assets of the charitable company in the event of its being up while he or she is a member. or wilhin one sear after he ry she ceases io be a member. Oonallons and legacl¢s Unrestrided Restricted Total Funds Funds Funds 2025 Donatlon$ 40.758 40,758 Grants Citizen Advice. Cikst Df Energy Redress Scheme British Gas Energy Trust Tees Valley Move Forwwd Cibzens Advice- Debt Advice SeNce Cibzens Adwee . Energy Adv Programme Citizens Advice- HOPE Hartlewol Borwgh Council HSe1)Id Suiywt Hartlepool Borough Counol InLY)me Maximisatic Glasspool cttantyTnl 28,742 21,903 107.577 60.031 112,126 39.9C¥J 12.144 99.000 28.742 21,903 107.577 fAJ.031 112,126 39.900 12.144 99.000 20.000 42,500 20.OtY) 42.5(M) 60,758 523,923 584,681 15
Hartlepool Citizens Advice Bureau Company Llmited by Guarantee Notes to the Financial Statements fconw Year ended 31 March 2025 Donatiafis and legacies (¢orAthu•Q Unrestricted Funds RestrKted Total Funds FuThJs 2024 Donatlons Donotions 1.3 Grants Cilizen Advice- Cost of Lmng Energy Redress Scheme Britssh Gas Energy Trusl Tees Valley Move Fopwwd Citizens.Advice- Debt Advice Semce Citszens Advice- Energy Advice Programme Step ForyArd Tees Valley Hartlepcol Bwh C¢Juncal Hthjsehdd Suw 31,125 10.763 101.782 14,382 116,981 23.100 372 102.000 400,505 31,125 10.763 101,782 14,382 116.981 23.100 372 102.000 402.408 Charllable actlvlll•s Unrestrithd T•1 Funds Unrestricted Total Funds Funds 202S Fund5 2024 General athice ser¥K Adult Advocecy Services Probalion Semce 2.450 9,845 1720> 11,575 2.287 10.660 720 2.287 10,660 720 9.845 {7201 11.575 13.667 13.667 Oth•r trading xti¥ib•s Umestiicted Total Funds Unrestricted Totsl Funds Funds 2025 Funds 2024 . Room hire 1.4SO 1.450 Inveslment Income uestrICj Tolal FurKls Unrestricted Totsl Funds Funts 2025 Funds 2024 Barl( interest reee4ved 973 973 16
Hartlepool Citizens Advice Bureau Company Llmited by Guarantse Notes to the Financial Statements Yèar ended 31 March 2025 9. Expgnditure on charitable activities byfund type Unrestricted Restricted Tolal Funds Funds Funds 2025 Generalist Advice Hartle[1 Borough Councrf - Income Maxwnisal C1ti2ens AdVI- Debt Adwce Ser¥ice Buildir¥J Fund Citszen AdvKe- HOPE Cits2ens Advi¢e- Energy Advi Pr(MJramme Legacy Fund Energy Redress Scherne Glasspool Cost of Livlng Haruepocd Borwgh CrNnril HouseFKAd Support British G8s Extra Client Grants Hartlekxxl Advocacy British Gas-supwxting Ccffimunilies At Risk Programme FixtuS & Fith'ngs FuThJ Human KOnd- Bwst Human Kind- Leap 36,041 9.721 36,041 9.721 94.225 8.199 12.144 16,621 256 21.903 34,305 26.468 89.100 4,362 11.824 94.225 8,199 12.144 16.621 256 21.9)3 26.468 89.1(M) 4.362 11,824 104.239 104239 21,868 35.591 21.868 35.591 57,842 469.025 526.867 Unrestricted Funds Restricted Total Funds Funds 2024 Generali51 Advice Citizens Advice- Debl Sw¥ice Building Fund citi.zens Aifvice. Energy Ad¥ice Programme Citizens Advice- Debl M(yJemisation Energy Redress Scheme BLVS Step Forward Tees Valley Cost of Living 8n.tish Gas Client Grants Hartlepool Borough Cnl Household SuppMNt Bnlish Gas Extra clnI Grants Hartleptr31 Ava¢Y British Gasup[L¥ting Communrtw At Rbsk Programme Fixtures & Fiitings Fund Human Kind - BcM)St Human KirKI - Leap aon Se SuFWt 3.651 3.651 111,720 8,199 23,100 5,261 10,763 20.280 372 44,673 3.231 102,000 28.536 8,757 111,720 8.199 23,100 5.261 10.763 ' 20,280 372 44,673 3,231 102.000 28,536 8.757 65.216 65.216 15,499 11.431 2.951 764 15.499 11.431 2.951 764 28,671 437.733 466.404 17
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Notes to th• Financial Ststements (cty Year ended 31 March 2025 10. Net Incomd{expendltur•) Net [rQme1(eXpendltUre) is slated after thl{creditI). 2025 2024 Depreciation of tangtble fixed assets 8.199 23.698 11. Independenl examlnatlon fees 2025 2024 Fees paythe to the independtt examiner Independent exarninatt( of Ihe ffinanc4 statem9 700 12. s casts The total staff costs and empknyw beneffts for Ihe reFKting Per are 8naty3ed as folh)ws". 2025 2024 Wages and salaries Soaal security c0515 Empbyer contributions to patsion p 305.848 20.308 6,034 257,998 15,182 5.209 332,190 278.389 The average head count of employee5 durirKJ the year was 14 {2024.. 131. average number of fulktime equivalent employees durKu the year is anal as fo]lows: 2025 No. 2024 Management & admwiistrakn.on Charilable activities 13 12 14 13 No employee received empkn beneffts of more Ihan £60.000 duriry the yEar {2024: Nil). 13. Truslee Yemuneratlon and oxp•ns•s No remuneration or other benefits frcxn [01 with the charity or a rdated entity were recVed by the tru51ees.
Hartlepool Citizens Advlce Bureau Company Llmited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 1& Tangibh fixed assets Freehold Planl and prDperty maclmnery Equiwnent Total Cost At 1 April 2024 and 31 March 2025 Depreclation At 1 Apnl 2024 Charge for the year At 31 March 2025 409,940 82,675 522,699 196.581 8,199 82.675 309.340 8,199 204.780 82.675 317,539 Canylng amount At 31 March 2025 205.160 205,160 213.359 At 31 Marth 2024 213.359 15. Debtors 2025 2024 PrePaYTnts and ac(xued inccrfne 76.278 42.242 16. Creditors: amounts falllng duE wlthln one y 2025 2024 Accruals and deferred inc¥)me other credrto 5.558 1,197 6,755 3.273 2,325 17. Penslons and other post retIren benefrts The amount recognrsed in income or expendibjre as an expense in relat to defined cctributIon an5 Yrds £6.034 (2024: £5.209). 19
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Notes to the Flnancial Ststements Year ended 31 March 2025 18. Analysis of ¢harltable lunds Unrnstrict¢d funds At 31 March 2025 1 Aw"12024 e Expendtlure Tfansfers Generalist Adwce Hartlepool Advocacy Redundancy Fund Leg8cy Fund Hartlepool Borough Council- Income Maximumisation ProbatN)n SeThfjce Support 272,511 13.209 9.845 136.0411 {11.8241 32.646 282,325 27 25,000 38.208 25.L 38,464 (256) 20.CK)O {9.7211 10.279 (441 299.473 144) 355,795 81.518 {57.8421 32.646 At 1 Wil 2023 At 31 March 2024 Inwne Expendrwre TSfer$ ' Generalist A(Iwce Hartlepool AdvLKacy Fixed Assets- Fixtures & Fittings Redundancy Fund Probation SeNce Support 269.549 103 6.613 10.660 13.6511 18,7571 272,511 2.006 15.499 25,000 (15.499) 25.000 {764) (28.671) (441. 299,473 310.151 17.993 Generallst Advice The general reserve represents the free funds of the dwrity whith are not designated foT partlcjjlar 4)se5. FIX Assets - Flxtures & Flrtings F[reS and fftts.ngs represent the net bc vahje of office equipment ar*Y fixlures & fitlings. Redundancy Fund The Redundancy Fund has been deswated future redundancy c4)sts for seDMng employees of Ihe Bureau.
Hartlepool Citlzens Advice Bureau Company Limited by Guarantee Notes lo the Financial Statements (co Year ended 31 March 2025 18. Analysis of tharitable funds R•strict•d funds At 31 March 2025 1 AprA 2024 Income Expenditure TSferS Citizens AICe- Increasing Debt adwee Capacty Building Fund Citizens Advice- Entrgy Advice Pr(y3ramme Energy Redfess Scheme Cosl of L[n9 British Gas Client Grants Brrtish Gas 8ack On Track British G8s- Exlra dieni grants Hartlepcol Borough Council Household Support Brilish Gas SUptirw Communities At Risk Tees Valley Move For%Yard - Humankind Boost Tees Valley Move Forward - HumankirKI Leap Citizen Advi¢%- HOPE Glass[1 Charity Trust- Client ASsistCe 112.126 {94.2261 (8,1991 {17.900) 213.359 205,160 {16.6211 23,279 21.9)3 28.742 {21.9031 {26.4681 (2.274) {4,799) (1.650) 4.362 {4.3621 99.(WJO {89.1) (9.900} 103.215 (104.238) 6,449 5.426 24.440 (21,868) (2,5721 35,591 12,144 (35,591) 112.144) 42.5(M) (34.305) {469.025) 8.195 219.808 523,923 (32.646) 242,060 21
Hartlepool Cltlzens Advice Bureau Company Llmited by Guarantee Notes to the Financlal Statements (c•nrfmx4ffj Year ended 31 Mareh 2025 18. Analysis of charitabk funds [CnU• At 1 Pw'l 2023 At 31 March 2024 Inethne Expenditure Trnnsfers Citizen Ade- Debt Advice Service Building Fund Citizens Advi. Enwgy Advice Programme Cttj'zen Advice- Debt Modemisation Energy Redress Scheme Cosl of Living British Gas Cliwrt Grants British Gas Back On Track Bnlish Gas Energy Trust HarttepcM)l Borcrtjgh Counctl HcAJsehotd sUppt Sir James Knott Tnt Brilish G8s Supporting communit At Risk Slep Fop*ard Tee5 Valley Tees Valley Move Forward- Humankind Boost Tees Valley Move Forward - Humankind 111.720 {111.7201 (8.1991 221.558 213,359 23.1 {23.100) 5.261 {5,2611 10.763 31,125 8.030 (10.7631 (44,6731 {3.2311 13.548 (28.536) 102,0(K) (102.0001 (20,280) 20.280 65,216 (65.2161 372 (372) 11.431 (11.431) 2,951 4,505 {2,951) (437.733) 257.036 219.808
Hartlepool Cltlzens Advice Bureau Company Limiled by Guarantee Notes to the Financlal Statements Year ended 31 March 2025 18. Anatysis of charitable fvnds (cwVJx*dJ Unlversal Credit Help to Claim This semce is funded by the Department of Woth and PensN)ns arml provKles help and SUPF online claims for UnNersal Credil. Energy AthIlGe Programme This service is funded by Sup5 via Ofgwn Provides a range of energy related advice lo local ¢sumers. The Debl Advic¢ Servi The Debt Advice serwce prowdes t)etnsIve face-trpfoce debt advice support for dients o are in personal debt. The Money and Pensions Semce proVe funOirNJ for this service and Ihey ccrtacl with Citizens Advi(x in turn then frjnd tocal offi. British Gas Energy Trust The British Gas Energy Trusvs supF1n9 Ccrfnmunilies at Risk Programme (SCARPI prwdes significant fvnding for a seTVi(x that wovides uitKal iTrdeplh support thal addresses bolh the symptoms and root causes of fi1 deprrva1K. induding poor money management and home energy ineffioency. Tees Valley Move Forward Tees Valley Move Forward IfbWF) is a programme that offers taiknred. wraTraround one-tone supwrt to those who are short and lor¥J-temi unemOYed and indudes help lo find and access jcth. work expefience and training. It is designed to gNe as5i5tance to pecyle vkn) are not currerrtty wothing but wouhJ like to retum to ¥Tk. induding those facing health barriers lo gaining emplOent.
Hartlepool Citizens Advice Bureau Company Limited by Guarantee . Notes to the Flnancial Statements (¢on¥nwdJ Year ended 31 March 2025 19. Analysls of net assets between funds Unrestricted Restricted Total Funds Funds Funds 2025 Tangible fixed assets Current assets Creditors less than 1 year Not atyts 205,160 36.900 205,160 399.450 6.755) 597.855 362.550 (6.7551 355.795 242.060 UnTestriXed Reslrthd Total Funds Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Net assets 213.359 6,M9 213.359 311.520 15,598). 519.281 305,071 15.598) 299,473 219.808 24
Hartlepool.Citizens Advice Bureau Company Limited by Guarantee Notes to the Flnanclal SLqtsments Year ended 31 March 2025 20. Analysis of Changes in n•t d•bt At 1 Aw 2024 Cash Ilowa 31 Mar 2025 Cash at bank and in hand 269.278 53,894 323,172 21. Related partles During the year a contrdcl for IT supikn ser45ces was entered into th one of the directorshrustees. The amount dwrged f(Y suth services amounted lo £Nil." 12024 - £5,OLX)). no payments were oulstsnding at the )t8r end. In lum the sarne directornrustee was charged by Ihe chartty £8. 12024 - £7001 for room hire. . No amounts wwe outstsnding al the Jear end. 25
Hartlepool Citizens Advice Bureau Company Limited by Guarantee Management Inforniation Year ended 31 March 2025 ' The lollowlng pages do nol fom) part of the flnandal statemenls. 26
Hartlepool Citizens Advice Bureau Company Llmlted by Guarantee Detsiled Ststement of Financial Activities Year ended 31 March 2025 2025 2024 Income and ondowments Donations and le¢1¢$ Donati5 Ciltten AdVI- Cosl of Liming Energy Redress Scheme British Gas Energy Trust Tees Valley Move Fotward Citizens Advice- Debt Advice Servi Citizens Advi¢x- Energy Advi Programme Citizens Advice- HOPE Step FoTh¥ard Tees Valley Hartlepool Borough Council HcHJ5eaold Supk Hartlep)ol Borough Council Ino>ne Maxirni58tion Glasspool Charity Trust 40,758 28.742 21.903 107.5Ti 60.031 112,126 39.900 12.144 1.3 31,125 10,763 101.782 14,382 116,981 23.100 372 102,rMJo 99,000 20,000 42.500 584.681 402.408 Charitable acllvltS•s General adMce seThice Adult A(fvocacy Serlic Probation Service 2,450 9.845 (7201 11.575 2.287 10.660 720 13,667 Other tradlng activities Room hi 8.300 1,450 Investment in¢omg Bank interest received 885 973 Total income 605.441 418,498 27
Hartlepool Citizens Advice Bureau Company Limlted by Guarantee Detalled Statement of Flnancial Activlties (conthxx Year ended 31 March 2025 2025 2024 Expendlture on charltable acdvllles Wages and salar Employerfs NIC Pension costs Training Rates Light & heat Cleaning. repairs & maintenance Insurance Stsff travel Volunteer expenses Accountsncy Professional lees Telephone Publioty Depreciati Postage Printing NACA8 reference b¢K)ks IT Support MC Support grants Partner payrnents Bank charges oirice equipment 305.848 20.308 6,034 734 1.896 10,664 11.756 2,334 1.511 445 257,998 15.182 5,209 300 1.913 17,358 13.120 172 7(KJ 2.764 4,201 4.381 8,199 533 4.093 6.159 501 375 111,073 20.833 23.699 932 4.943 4,199 9.389 142 95.567 820 4,561 5.216 Total •xpendituv• 526,867 466,404 Net incomthllexpendituvel 78,574 <47,9061