(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
C￿PANIEs HOUSE
#110 1
A12

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 sL￿ements
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 finar￿la1 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 se￿nOur
(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 inc0T￿rated L*arity 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 daY4￿daY management respw5ib1li￿S to the manager who is
currenty Mr Ru￿ridh 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 reSponS￿lIty for the YKJuction of Trustee board members and Ihis
induthon proeess can indude:
pn)vision of background infO￿all￿ al￿t the 1)rganisati(m at#￿¢ Qbzws Advi¢9
question and ang￿r S￿l￿S
meetiThJs other staff rnem￿rs
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 Organisat￿n'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 pU￿ls￿e$ 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 tr￿1r *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*rf￿ance 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(1v￿e 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 H8￿p0￿.
Public Benefit
The organisatiLm pmided sig)thcant publ¢ value and some of the key knefits for 202412025 v￿e..
A comwehensive faCe-t￿face debt advice servi
A welfare benefit adyiee seThi￿, including income Maximlsat￿Jn and trkninal appeals
An ad¥C￿CY SerV￿e for indiwduaLs wth mental health problems
An empk)yment law advKe servKe. in(*Jding help with emF10￿nent trit￿nal8 and Set￿eM￿t
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 parth￿￿1P ¥￿th a number of other agencies and these
included..
Brilish gas Energy trust
Hartlepool Bc*ough Council
wa￿hrOUgh
Nalional Citizens Advice
TMJ Legal SeNi¢es
Hodge Wealth Management
HartleFwI Adv¢)cacy Hub
Citizens Athce Darfing￿ Redc8r & Cleve18nd
Hartlepo)l and Slockn Heatlh
Hartlep￿1 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. c￿zenS ad￿Ce, 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 su￿0MmI11ee
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 tr￿get perf￿r￿. 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 b￿S or e￿Ier 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 r￿d 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 V*iM:
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 5eThfjc*s
continue to recruil aThJ train volunteer staff
work in p8rtnershy W￿1h 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 re￿rt and Ihe 51rategic rep￿ Th*re apwoved on 22 September 2025 and signed
C￿ behalf of the board of Irustees by.
Anthony R￿￿e
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
BU￿a￿ 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 eligi￿e 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 exami1￿11￿ 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 bel￿eve..
accounting records ￿re not kept in respect of the chafity as required by Secti￿ 386 of the
2006 Act: I
the fin￿claI 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 aC￿rdance wilh the methods and
princi￿e$ of the Ststem￿l 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 drw*n in Ihis report in order to enable a proper underStand￿g of the
accotmls lo be reached.
Julie Tc*SJ
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 acts￿be$
Totsl •xp•nditure
57.842
469.025
526,867
526.867
466.404
57.842
469.025
466,404
Net In￿me11•xpendlt￿rnj
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 OTh￿leS.
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 w0vis￿n5 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 aU￿LSed 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 ta￿tyle 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 p*rt 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 V*ith FRS 102. The Finarscial
Rewrting Stan(Jard applicable in the UK and the Republic ol Ireland., Ihe Stslement of
Recommended Praclice a￿lcable 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 C￿nPanieS 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 ￿t￿￿e.
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 fixtu￿5, frttiTrJs and equipment v￿1
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 meth￿1 used to
C8pi181ise fixtures. r￿Ing$ and equitMn8nt All tlems wilh a v￿ue 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 dep￿rati￿ would have t*en £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 a￿1 other factors. including expectstions of
future events.that are believed to be reasonable under ar￿mStanCes.
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 disc￿11￿ 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 su￿Se$". reslricted income funds or
endowmeni funds.
In¢omlTrg resour¢•s
JI inctyning resources are induded in the statement of finartial &tivilles *then entitlement h8S
Passed to the chariV, it is probable that ts econom￿ benefits associated vthh the transaction will
flow to the charity and the amcwjnt can b8 reliat4y measured. The fdlowirwJ sFwfic p)Icies are
aPpl￿d to partiCu￿r categories of incorne:
incg)me frLNn donati￿$ or grants 1$ recc•3nised when there is evidence of ￿tI￿eMent 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 rel￿bly, 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
Expendi￿re is recogfused IM an acc￿819 basbs a5 a IMbi&ty is In￿rred. 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 lur￿5 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 L*antable aims for the benefft of its benefioaries. including those
suprx)rt cos15 and c05ts relalry to tr* g(rrfemance of the charity apportior*d lo eharitable
activilies.
other expendsbjre indudes all expendilure that is neither related to raI￿r￿j 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. juStsf￿tsl9 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 depre￿11￿ and subsequent accumulated wnpairment losses.
An increase in the carryirvJ amcwnt of an assel as a result of a revaluati￿. is r￿Qgnised 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 re￿nised 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
COntri￿tiOns to defined C(￿1b￿ ￿anS are recLwised as an expense in Ihe pwiod in whi
the related service is pmided. Prepaid corrtribuliL￿S are recognised as an asset to the exlent
that the prepayment lead lo a reducti(￿ in luture pa￿ents 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 c￿trIbute 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 H￿Se1￿)Id Suiywt
Hartlepool Borough Counol InLY)me Maximisatic
Glasspool cttantyTn￿l
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
u￿estrIC￿j 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
Fixtu￿S & 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 C￿n￿l Household SuppMNt
Bnlish Gas Extra cl￿nI Grants
Hartleptr31 A￿v￿a¢Y
British Ga￿sup[L¥ting Communrtw At Rbsk
Programme
Fixtures & Fiitings Fund
Human Kind - BcM)St
Human KirKI - Leap
a￿on 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 [r￿Qme1(eXpendltUre) is slated after th￿l￿{creditI￿).
2025
2024
Depreciation of tangtble fixed assets
8.199
23.698
11. Independenl examlnatlon fees
2025
2024
Fees paythe to the independ*tt examiner
Independent exarninatt(￿ of Ihe ffinanc4￿ statem￿9
700
12. s￿￿ casts
The total staff costs and empknyw beneffts for Ihe reFK*ting 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 ￿[￿0￿￿1 with the charity or a rdated entity were
rec￿Ved 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
PrePaYTn￿ts 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
cc￿tributIon ￿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 T￿Sfer$
' 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
T￿SferS
Citizens A￿ICe-
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 SUp￿tirw￿
Communities At Risk
Tees Valley Move
For%Yard - Humankind
Boost
Tees Valley Move
Forward - HumankirKI
Leap
Citizen Advi¢%- HOPE
Glass[￿1 Charity Trust-
Client ASsist￿Ce
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 [C￿￿nU•
At
1 Pw'l 2023
At 31 March
2024
Inethne Expenditure Trnnsfers
Citizen Ad￿e- 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
sUpp￿t
Sir James Knott Tn￿t
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 Sup￿￿5 via Ofgwn ￿ Provides a range of energy related
advice lo local ¢￿sumers.
The Debl Advic¢ Servi
The Debt Advice serwce prowdes t￿)￿et￿nsIve face-trpfoce debt advice support for dients
o are in personal debt. The Money and Pensions Semce proV￿e 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 supF￿1n9 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 fi￿1 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-t￿one
supwrt to those who are short and lor¥J-temi unem￿OYed 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
emplO￿￿ent.

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 aty￿ts
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¢$
Donati￿5
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
M￿C
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