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North Yorkshire Crtizens Advice & Ir GJ Law Centre citizens advice Annual Report 2022123 Citizens ice helped me find a way forward. Become a Citizens Advice volunteer Citizens Advice helps people find a way forward. We're here for everyone. whoever you are, whatever your problem. cit ns We are a registered charity and rely on funding and donations in order to deliver our service to the residents of North Yorkshire.

We are North Yorkshire Citizens Advice & Law Centre

We provide free, independent, confidential, and impartial advice and campaign on big issues affecting people’s lives.

We are an independent charity and part of the Citizens Advice Network across England and Wales. We are also part of the Law Centres Network and value the independent spirit and principles on which the Law Centre tradition lays.

We value diversity, promote equality and challenge discrimination wherever we see it.

Our Mission

To provide advice and legal help that helps people to overcome their problems.

Our Vision

Is for people to have the knowledge and confidence they need to find their way forward, whoever they are and whatever problem they face.

Front cover photo features Amanda who is a

Fuel Poverty Adviser based at our Scarborough office.

North Yorkshire Citizens Advice & Law Centre

Registered office: 277 High Street, Northallerton, North Yorkshire DL7 8DW. Charity Registration Number 1146084. A Company limited by Guarantee in England Number 07890996. Authorised and regulated by the Financial Conduct Authority FRN: 617621.

Annual Report 2022/23

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Foreword 4
Our impact in 2022/23 4
Chief Executive’s report 5
Contacts by channel in 2022/23 5
Treasurer’s report 6
Our value to society 7
Financial value of our volunteers in 2022/23 7
Issues we helped with in 2022/23 8
Client profles 9
Highlights 2022/23 10
Our service 11
Law Centre 12
Energy advice 13 - 15
Money Advice 16 - 17
Rural Reach Information and Advice Bus 18
Specialist advice and projects 19 - 21
Client case studies 22 - 23
Our Volunteers 24
Stories from our Volunteers 25 - 26
Research and Campaigns 27
Our Funders 28
Working in Partnership 29
Our Governance 30
Contact us 31

Statement of Internal Control

The trustee board of North Yorkshire Citizens Advice & Law Centre oversees the information security of all personal information of our clients, staff, funders, and strategic partners that is processed. North Yorkshire Citizens Advice & Law Centre holds joint responsibility for client data that is held in our case management system, with the national Citizens Advice Service. An information assurance management team exists to ensure the confidentiality, integrity and availability of all personal and sensitive data is maintained to a level which is compliant with the requirements of the General Data Protection Regulation and Data Protection Act 2018.

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Carl Les

Chair of Trustee Board

Our services have never been more needed, and I thank most sincerely all our volunteers and our teams of staff for stepping up to the challenge, ably led by our experienced and dedicated management.

Delivering advice services with one focus across the whole County, the largest in England, is now a reality and is working well. The new Law Centre is an immense achievement and will be greatly welcomed.

We are fortunate that our supporters, particularly councils both very small and very large, have stood beside us, and our other important funders have put their trust in us to continue to deliver. I am grateful as ever to the board of trustees for their wise counsel and continuing support.

Our impact in 2022/23

21,568 people helped

£17,316,772 income gained

104,779 Issues

£2,483,613 debts written off

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Carol Shreeve Chief Executive Officer

The theme this year has been the launch of the Law Centre and the need for us to respond to the expanding cost of living crisis. We do this to a background of Local Government reorganisation and our own recent merger into one legal entity. The first thing I must recognise is the extraordinary grit and determination of the volunteers and staff who have coped so well with raising demand you will see in these pages, alongside the gaps in public sector provision. They understand when our community is angry and work hard to find ways forward for people when they are in the most difficult of circumstances. This is, along with many other roles, a challenging job to be doing at this time and we are very grateful for those who choose to do it.

The law centre, our energy team, those providing frontline services and those working to support them are all part of a network to try and prevent our communities' needs worsening and trying to prevent individuals needing access to serious intervention, although of course we are here when they do. Please read some of our stories. I think they are our communities speaking for themselves and say more than even our data does.

This year more than ever I want to pay tribute to our funders, large and small, statutory and charity. Each Citizens Advice and Law Centre raises all its own money and we are no exception. Someone told me again today that surely there is a duty on Councils or the Government or someone to give us proper funding and I explained no. It is a choice that is based on the economics of prevention over dealing with deep poverty and crisis and a belief that all should have access to the same rights and responsibilities within society and should properly understand those rights and responsibilities. In addition, an understanding that there needs to be a source of information that is trusted and believed but separate and independent from the state. When these falter, when these are no longer the priority, funding ends. At the present time I am grateful and thankful for all the funders who are showing belief in our service and who are providing for our communities.

Contacts by channel in 2022/23

----- Start of picture text -----
44,266 26,721 7,087
Contacts by telephone Contacts by email Contacts in person
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Robert Pringle Treasurer

I would like to thank all the organisations and people who provide funds to North Yorkshire Citizens Advice & Law Centre (NYCALC) which allows the delivery of an increasing number of projects and services to an ever increasing number of clients. This annual report shows the wide range of projects we are delivering and the increasing number of funders we rely on.

Our income and expenditure increased significantly during the year 2022-23 (see table below) as a result of the merger of three Citizens Advice organisations to form NYCALC which now covers the whole of North Yorkshire. It also demonstrates the success of our leadership team in obtaining additional funds for new and existing projects, and that funders recognise the importance of the work we currently do and the need to fund new projects to meet emerging needs.

The increasing number of projects and range of funders and the more recent launch of the Law Centre results in an increase in complexity of the finances. The Finance team were able to successfully deal with this and ensured that the Trustee Board were fully briefed on the finances of the organisation.

As we move forward there are many challenges as highlighted by Carol in her CEO’s report; we do so on a solid financial footing which will assist in meeting the many challenges which lie ahead.

Year end 31/03/22 (£) Year end 31/3/23 (£) Increase (%)
Income 1,728,768 £3,948,991 128%
Expenditure 1,624,601 £3,084,806 90%

A copy of our full accounts can be obtained, on request.

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North Yorkshire Citizens Advice & Law Centre helps thousands of people every year. This provides us with unique insight into the challenges our clients face.

We are not only helping people through difficult situations, but also identifying and tackling the underlying causes of their problems.

The people we help, our funders and the organisations we work with see the value we deliver and the impact we are making. It is impossible to put a financial value on everything we do – but where we can, we have. We have used a Treasury-approved model to provide the figures detailed below.

From our robust management information, we have also separately considered the financial benefits to the people we help.

For every £1 invested in our service in 2022/23, we generated:

£18.28

in public value Wider economic and social benefits. Improvements in participation and productivity for Clients and volunteers.

£10.63 £2.39

in fiscal value Reduction in health service demand, LA homelessness service, and out-of-work benefits for clients and volunteers.

in value to the people we help Income gained through benefits, debts written off, and consumer problems solved.

Financial value of our volunteers in 2022/23

£565,416

estimated worth of donated hours of our volunteers.

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Breakdown of issues people wanted help with

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Client profiles Age 1&19 Wl 142 1.777 2.216 1,731 710 8M9 ￿ 235 90-94 146 9&99 | 1S 100-104 2 0%1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% Gender Female Prefer dlfferent t.. Il Male Disability l Long-term health 7% 45% LOng-Te￿ Health Condthon O￿abled Not disableth￿ heallh txoblems Ethnicity 91% t White 11 As￿n l Black 11 Mixed i other Annual Report 2022123

Highlights 2022/23 April 2022 November 2022 New website launched Cltizens Advice Craven and Harrogate Districts and Citizens Advice Scarborough & District merged with Citizens Advice Mid-North Yorkshire. The new organisation was renamed Citizens Advice North Yorkshire. CIA May 2022 December 2022 Our Legal Services Department gained Lexcel Accreditation. We became a member of the Law Centre Network5. In March 2023 we officially changed our name to North Yorkshire Citizens Advice & Law Centre. Le£cel Legal Prattice Quallty Mark Law Society Accredited clt12•ns ad¥lc• Law Centre Annual Report 2022123 10

We are a vital open-door service for many people. Our service is delivered through our core service, projects, and specialist advice including debt, welfare benefits, employment, housing, family law, discrimination, and immigration.

Our communications team promotes our service through social media platforms and the news section on our website. The team also promote the work of our partners and keep MPs of our areas up to date on our activities and campaigns.

Local offices

We have 8 local offices based in Harrogate, Malton, Northallerton, Richmond, Skipton, Scarborough, Selby and Whitby.

Adviceline

You can contact us every weekday, 9.00 am to 4.30 pm, by calling 0808 278 7900 Freephone.

Drop-ins

We run drop-in sessions at all our offices and at outreach locations.

What people said about our service

88% overall client satisfaction with our service.

86% of clients would recommend our service to others.

80% of clients stated it was easy to access our service.

74% of clients stated that their problem had been resolved.

85% of clients stated that the service had helped them find a way forward.

“The CAB in Scarborough runs an excellent service with very approachable and helpful staff.”

“Using CAB took away all the stress I was getting regarding form filling. I have already told a friend to use them as I found it brilliant.”

“Very kind, understanding and helpful man. Sorted me out with a delivery of central heating oil with funds for fuel bank foundation.”

Website

Visit our website at www.cany.org.uk

This gives information about all our services and how to access them.

“Thank you for not only helping me out in the past but also to thank you for everything you are doing for others in these difficult economic times. I wouldn't hesitate to use you again and recommend your services to my friends and family.”

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In 2022/23 the Law Centre team

helped a total of 923 people with 1,469 issues and achieved income gains of £94,940 .

North Yorkshire Citizens Advice & Law Centre covers York and North Yorkshire. The Law Centre has a range of funding contracts to provide services in family law, housing, discrimination, and asylum and Immigration.

To make a referral into any of our specialist legal teams please email our Law Centre team at:

lawcentre@northyorkslca.org.uk or call our FREE advice line on 0808 278 7900

Areas of law covered

Family and relationships

Providing guidance, support and casework for people with family and relationship issues. This includes support at all stages with:

Housing

Providing advice and casework a variety of housing issues. This includes:

We’re always looking to make connections with local solicitors who would like to offer pro bono advice. If you’d like to talk to us about opportunities, please get in touch.

Discrimination

Providing guidance, support and casework for people with discrimination issues related to someone's employment, welfare benefits or housing. This includes:

Asylum and immigration

Providing guidance, support and help accessing legal services for people with asylum and immigration matters. This includes:

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Warm & Well in North Yorkshire

In 2022/23 the Energy Advice Team helped a total of 5442 people with 24,927 issues and achieved income gains of £1,415,581.

The Warm & Well in North Yorkshire single point of contact allows people to access information, advice and support on a range of issues.

Support Available

Our Energy Advisers can provide information, advice, and practical support on various energy issues including:

Subject to eligibility, through the NYC Household Support Fund, British Gas Energy Trust and other funders, Warm & Well in North Yorkshire can provide financial support through the distribution of fuel vouchers, help towards energy bills or other energy costs including LPG, oil, coal and logs.

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Energy Redress

Funded through the Energy Industry Voluntary Redress Scheme’, www.energyredress.org.uk

£273,000 over 2 years to fund two specialist energy advisers and one community champion to reach vulnerable consumers. The project started delivery in October 2022

Scarborough Energy Advice Project Funded by the British Gas Energy Trust

£119,265 over 19 months; Funding specifically for Scarborough and districts, funding 2 specialist energy advisers and £15,000 in practical measures such as electric blankets, low energy cooking and warm packs. We have also received £150,000 in fuel vouchers for clients on pre-payment meters to supplement the Household Support Fund and other pots of funding for direct financial support. The project started delivery in October 2022.

Woodsmith Foundation: Face to face advice in Whitby

£11,000 awarded by the Wordsmith Foundation to support local people in the Borough of Scarborough and the North York Moors National Park who are facing financial difficulty including struggling with the cost of fuel, food and other essentials as the cost of living increases. Funding is to contribute to the face to face service in Whitby.

Two Ridings Community Foundation: Surviving Winter Fund

£3000 awarded by the Two Ridings Community Foundation to purchase and distribute warm packs (containing hot water bottle, handwarmers, blanket, scarf and hat) in Citizens Advice offices and Warm Spaces across North Yorkshire.

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Energy Advice Programme 2022/23

£15,000 awarded by the Warm Home Discount initiative and provides one to one specialist energy advice to clients. The project targets clients who are in or at risk of fuel poverty.

Big Energy Saving Network (BESN) 2022/23

£14,000 awarded by Citizens Advice. Supporting eligible organisations and community groups to deliver help and advice to vulnerable consumers, focused on helping them reduce their energy costs and consumption.

Carbon Monoxide Awareness 2022/23

£16,900 awarded by the four Gas Delivery Networks (GDNs) across England and Wales. Southern Gas Network (SGN) are the lead partner. The project is aimed at supporting consumers in vulnerable situations and addressing carbon monoxide (CO) safety issues.

Fuel Bank Foundation and Heat Fund

We continue to work with the Fuel Bank Foundation, supplementing the funding from the Household Support Fund. After undergoing training, our advisers are given access to a portal which can issue same day vouchers of £30 in warmer months (April to October) and £49 in colder months (November to March). We can also make applications to the Heat Fund for off grid financial support

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Money and Pension Service (MAPS) Debt Advice Project

This year the Debt Team, led by Bev Dixon, has:

With the gradual changes to working life following the end of the pandemic, 2022-23 saw the debt team move back to pre-Covid working. Telephone advice has continued to be the predominant source of advice for most of our clients, however face to face services have started to return for the most vulnerable clients with most offices providing this service on a weekly basis.

The Cost of Living crisis has had a huge impact on many of our clients with an ever-increasing number of budgets seeing a deficit after paying essential bills. For many, this means making the choice between paying their rent, council tax, water, fuel or stop these payments in order to buy food to feed themselves and their families. Whilst Government support has provided help towards fuel bills, the huge increase in the cost of gas, electricity and oil has meant many clients are still struggling to cover these essential costs. The mild winter has helped but doesn’t address a bill that’s doubled or in some cases tripled.

The consequence of not paying essential bills means many of our clients present with debt for priority costs (rent, council

tax, fuel, water). Gone are the days when credit cards, store cards and payday loans were the biggest concern. Now clients are faced with a decision of paying the greatest priority that week.

As well as looking at ways to deal with the clients debt, advisers will also look for ways to help bridge the gap between income and outgoings. This could be a benefit check, charitable help or better deals to help with saving money. This has become more and more important and sadly, signposting to a local foodbank is a common occurrence these days.

At a time when debt and budgeting is at its worst, funding for the MAPS project has been extended until March 2025. This was a huge relief and means we can continue to provide this much needed service for a further 2 years.

Unfortunately, many of our cases are complicated and complex and need much more than debt advice. In order to achieve the best possible outcomes for clients we have to consider the whole picture. Following the merger of offices we are able to refer to other specialist advice teams.

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Case Study how we helped John (name has been changed)

John had suffered a breakdown following the end of his marriage and also the failure of his business. John’s income had reduced considerably - his only source now was from benefits. John had accrued debt for his mortgage and rent as well other non priority debts.

John lived alone in a shared ownership property (part mortgage/part rent). John was reluctant to move as he needed somewhere for his children to live when they came to stay with him on alternate weekends. John had been struggling with his mortgage payments for some time and had secured help via a government scheme – Support with Mortgage Interest.

The scheme helps with payment of the mortgage interest. However due to the severe change in income, John was unable to pay the remaining mortgage and rent costs. After negotiation, John’s Father agreed he would make the payments in order for his son to keep his home.

After considering all options, it was agreed we would apply for a Breathing Space procedure to be put in place. This stops all enforcement action on a client's debts for a period of 60 days. The

bankruptcy proceedings were halted and the Court hearing was reset. This gave more time for us to gather further information and evidence. Unfortunately, due to John's mental health, we were

unable to do this within the 60 days and the case was finally heard in Court. The judge listened to Johns evidence, which was supported by our involvement, and the case was put on hold on the grounds that the creditor had failed to take into account John's circumstances and vulnerability.

We are now working with the Johns mental health team to secure evidence of his ill health. This will enable us to put in place a Mental Health Breathing Space (MHBS) which will stop further enforcement action on the debts until he no longer needs support and can manage by himself. The MHBS isn’t time limited like the previous one which gives John peace of mind knowing his creditors can't take further action.

John is hoping to return to work at some point in the future. Once his situation has stabilised we will be able to reassess his circumstances and offer advice on options for dealing with his debts going forward. For now, the pressure of losing his home has been taken away from John and he can concentrate on becoming well without having to worry about his debts. This has been a huge relief for both John and his Father.

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Rural Reach Information and Advice Bus

Funded through National Lottery, local council, and various other grants and trusts. In July 2022 we secured another 3 years funding from the National Lottery Community Fund and we would like to take this opportunity to thank them for their continued support of this valued service for our rural communities.

During the past year our Advice Bus has supported 1029 clients and we’ve increased our monthly sessions to cover 11 towns across Hambleton and Richmondshire:

& Rescue Service, Carers Plus, Easingwold Community Care, along with colleagues from our internal projects Warm and Well and Homes for Ukraine.

The main issues the team deal with are: Benefit queries, Cost of Living, Consumer, Health and community grants and Housing. The team arranges for a follow-up call from our specialist advisers or refer directly to our community partners whilst with the client. By working in conjunction with our community partners, we’re able to deliver a multi-agency support service for clients who may struggle to contact organisations due to lack of knowledge, travel costs or communication issues.

Results from satisfaction survey

In addition to the regular monthly

sessions, over the past year the bus has been invited to adhoc events at Catterick Village warm space, Stokesley Community Day, Richmond Climate Action Partnership day, Richmond Safeguarding event and Wensleydale show. The team are regularly joined at the monthly sessions by our community partners: IDAS, Darlington & Northallerton MIND, North Yorkshire Fire

90% people felt less stressed and more confident dealing with their situation after accessing the Advice Bus 23% people felt less isolated and have increased awareness of support available within the local community

40% people were referred for specialist advice in Debt, Benefits, Cost of Living and Pensions which resulted in them being financially better off after accessing the Advice Bus.

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Local projects

- Hambleton & Richmondshire Macmillan Benefits & Advice Service

Funded by NHS Tees and Esk Valley and NYCLAC. The project is dedicated to provide support and advice to those affected by cancer, and their families. Mainly deals with welfare benefit issues but also other areas of advice that are affecting patients’ lives. Delivered with help from the Cancer Information and Support Services Centre at Macmillan Centre, Northallerton..

York Against Cancer Project - Scarborough

Funded by York Against Cancer. A project dedicated for those affected by cancer, and their families. Mainly deals with welfare benefit issues but also other areas of advice that are affecting patients’ lives. Delivered with help from the Cancer Information and Support Services Centre at Scarborough Hospital.

Hambleton Outreach - Extended and Enhanced Housing Support

Funded by Hambleton DC. Project delivered across Hambleton District, utilising a blended mix of advice channels but focusing on accessibility by offering face to face advice at outreach locations focussing on the market towns within the District, as well as Northallerton.

Eastfield Outreach - Scarborough

Funded by Eastfield Town Council. Providing generalist advice to the people of Eastfield Town, who are often unable to access our main office service.

Mental Health Advice Project - Scarborough

Funded by Henry Smith Charity. Project provides tailored intensive generalist advice to those struggling with mental health issues, whether long or short term. This project is delivered in conjunction with Scarborough, Whitby and Ryedale MIND, whose support worker provides money management learning, finds practical solutions to money-related problems and helps people access longer term mental health support.

Housing Matters - Selby

Funded by the Nationwide Community Foundation. Specialist Housing Caseworker supporting clients to prevent homelessness by providing housing-related advice, information, and support, including legal advice and court representation for those at risk of eviction.

Outreach Advice Van - Ryedale, Scarborough and Selby

The Outreach Advice Van makes scheduled visits on market days, and visits to local community groups and events throughout the year. Funded through our core service.

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Advice Matters - Selby

Project aims to address the issues associated with financial hardship connected to poor mental health. We provide specialist advice on income maximisation, benefit claims and appeals, money management and debt solutions, alongside mental health interventions to ensure solutions are achievable and sustainable. Advice Matters works with York MIND and Brighter Futures who deliver mental health support. Funded by the National Lottery Community Fund for another 3 years.

Selby Advice

We co-ordinate the Selby Advice network of advice and information agencies within Selby District. We host quarterly meetings where training and networking opportunities are offered. We maintain the selbyadvice.org.uk website and circulate news and service updates within the network via email.

SHIC Cuppa Connect - Hambleton and Richmondshire

Partnership working across Hambleton and Richmondshire, signposting people to support available from Citizens Advice and other organisations.

Rydale Cost of Living project

Funded by Ryedale District Council. Advice delivered face to face advice delivered as outreach in Ryedale House or telephone appointments. Distribution of small measures, and of Hardship Fund for eligible residents.

POMOC project - Scarborough

Providing European Union Settled Status advice, as well as signposting and support to access local services for the East European communities in Scarborough and Ryedale. Working with Sprouthouse, a community specialist organisation, with community development work for the mostly Polish and Romanian communities and community cohesion work between these and local communities.

Foodbank Projects

Harrogate District Foodbank project - funded by Trussell Trust

Working in partnership with Harrogate District foodbank to provide bespoke and holistic advice and support for those identified as facing destitution who are accessing foodbank Centres throughout the District.

Selby District Foodbank project - funded by Selby & District Foodbank

Both projects deliver drop-in sessions based in foodbanks where our Advisers are on hand to provide information, advice and associated casework to those visiting the foodbank and also volunteers who work there.

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Countywide projects

Homes for Ukraine - North Yorkshire

Support for Ukrainian nationals, sponsors or family host.We provide advice including benefit eligibility, form filling, housing issues and help with the biometric residence permit process. We also provide information about Ukrainian support groups across North Yorkshire.

NYCC Information and Advice Service - North Yorkshire

Contract funded by NYCC to deliver information and advice through a single point of contact (telephone, email, and online at www.cany.org.uk).

- North Yorkshire NYCC Money and Benefits Service

Contract funded by NYC to deliver information and advice on money management and income maximisation through a single point of contact (telephone and email).

National projects

The following projects are funded by National Citizens Advice.

Help to Claim – National helpline

Service to provide telephone or webchat advice to clients looking to make their first claim for Universal credit.

Help through Hardship – National helpline

Helpline is open to clients needing support with food parcels, the aim of the project is to offer advice to clients in crisis by giving income maximisation advice which can include benefit check and local support grants in addition to issuing a food voucher for either a Trussell Trust or local independent foodbank. Clients with mental health issues are advised and offered a referral to MIND for additional support.

Pension Wise

Funded by the Money and Pensions Service. Guidance service set up to help people aged over 50 with a personal or workplace pension. Appointments are held by telephone with one of our Guidance Specialists.

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Welfare benefits How we helped Justin

Housing How we helped Duncan

Justin lives with his wife and adult son. All three suffer from severe ill health. They have no carers despite their care needs and struggle to support each other with their daily care. None of the family were able to work due to their ill health.

The impact of the rising cost of living was causing them much concern and hardship. They had made several requests to us for food parcels and help with their heating costs.

Justin had applied for PIP, but he was turned down. Our Welfare Benefits Caseworker helped Justin to ask for the decision to be looked at again by the DWP, but this was unsuccessful. The caseworker then acted as his representative at the appeal, this included preparing a submission and attending the hearing.

Duncan had lived in the same private rented property for 11 years without a tenancy agreement. To receive help towards housing costs through Universal Credit, he was required to supply evidence of his rent liability. When Duncan asked for written evidence to show this, his landlord drafted a tenancy agreement which included a rent increase.

Duncan has anxiety which results in indecision, and he requires additional time to process information, he was reluctant to sign the tenancy agreement due to the different terms within the agreement, such as the landlord and tenant responsibilities. Although Duncan was happy to pay the increase in rent and felt the amount was reasonable due to the size of the property, he was concerned about how often the landlord would be able to do this.

The appeal was successful, and Justin was awarded enhanced rate for daily living and enhanced rate for mobility. Justine got a substantial back payment of £10,600 of PIP and will receive £156.90 per week.

This will make an enormous difference to the family, and they will be able to afford to heat their home adequately in winter.

Duncan received further advice regarding rent increases, specifically, looking at how often the landlord would be able to do this and ways to challenge this if he disagrees with the amount, and also discussed the terms of the tenancy agreement in detail and how this would affect him.

Duncan clearly understood the terms of his tenancy agreement and was confident of his rights when he signed it. Duncan could now pass his rent details to the DWP so that he could receive extra support towards his rent.

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Debt case study How we helped Grace

Energy case study How we helped Jane

Grace is 59 years old and was widowed last year. Her husband had been severely disabled and in poor health, and Grace had been his sole carer for many years. She was devoted to looking after him.

They had lived together in a three-bedroom council property but following her husband’s death Grace had to move to a smaller property. Her income had reduced considerably, and she could no longer afford the rent. She found she was also struggling with several other financial commitments due to the fall in income.

Although Grace and her husband had been claiming benefits together, after his death she had to make new claims. The issues involved meant this was very complex and Grace was at her wits end trying to cope with her loss, move house, chase up her benefit claims and deal with her creditors as well.

Throughout all this Grace has been managing with her own health problems following cancer treatment and ill mental health. We have worked with Grace supporting her with debt and benefit advice and taking the time to listen when she just could not think straight and did not know what she needed to do next.

Grace has now settled in her new home; her new benefits are in payment, and we are applying for a Debt Relief Order to write off £13,500 of outstanding debt.

Jane contacted the Warm & Well team in January for advice about back billing and prepayment meters. The Energy Adviser helped to set up a direct debit so electricity usage could be monitored, and the energy provider said they would investigate the issue of back billing.

Jane contacted us again because her energy provider had increased the direct debit from £80 to £268 and this payment level was unaffordable. The Energy Adviser contacted the company to discuss the situation and they said the increase was made to recover the arrears on the account. The Energy Adviser explained that there are no ‘rules’ to say the arrears had to be recovered within a twelve-month period and asked them to reinstall the credit meter. The energy provider initially refused, but the adviser continued her argument that Jane would benefit from having a credit meter.

Finally the energy provider agreed to reinstall the credit meter and a dual fuel tariff was put in place – the direct debit for gas and electricity would be £224 per month which was the amount originally quoted for electricity only.

This enabled Jane to pay for ongoing usage and repay her arrears over a four-year period. Additionally the energy adviser managed to reduce the overall bill by £158 and applied for a grant to help repay the arrears.

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Thank you to all our volunteers for their time and dedication throughout another demanding year. They have supported us throughout and a number have moved on to paid roles within the organisation including working on Adviceline and various projects.

Our volunteers receive 100% support and full training. Any expenses incurred as a volunteer are reimbursed, for example travel and childcare costs. Volunteers cover various roles including assessors, advisers, receptionists, administration, and trustees.

We are committed to equal opportunities for all our volunteers, staff and clients, and welcome volunteers regardless of race, gender, sexuality, or disabilities. On the following pages you can read about some of our volunteers' experiences volunteering with us.

For further information on volunteering with us please visit our Volunteer with us page on our website at www.cany.org.uk

On 31st March 2023 we had 84 volunteers covering various roles including:

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Mo’s story

Amanda’s story

Volunteering for Citizens Advice is one of the most rewarding things I have ever done in my life! Everyone wants to feel they can make a difference and given the back up, training and support by compassionate and knowledgeable colleagues, my weekly sessions have given me more than I could have hoped for. I can highly recommend spending a few hours a week as a volunteer - some clients are so grateful they even bring you flowers or chocolates!!

Like many law students, I had no success gaining experience in local law firms, it was for this reason that I decided to volunteer! Starting my role I found the local office to be warm, welcoming, and supportive. Also being part of a wider team across North Yorkshire has much appeal to me. I knew within months this is where I wanted to start my career, when I saw how much of an impact you can make on people’s lives.

Chris’s story

I have been an adviser in Bradford and then NOrth Yorkshire over the last seven years. I love people and solving problems and it’s a privilege to be an adviser with Citizens Advice. I get much satisfaction from encouraging self-help capability and working with clients with health problems.

John’s story

I’m 73 and have been working as a volunteer assessor/adviser for Citizens Advice for some 12 years. I help with Adviceline 3 afternoons a week and love it. I have always enjoyed problem solving (or trying to!!) and you never know what is coming before every session.

It’s a real tonic.

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Becky’s story

No matter the reason for contacting us I have found a real reward in having a conversation, talking to and listening to people. Sometimes it might be that as the conversation develops the client is surprised when you discover areas where we can offer support that were separate to their initial enquiry. This is especially rewarding as often the client has accepted the situation / circumstance they are extremely unhappy or worried about and so feel a huge sense of relief to have a conversation initiated.

Neils’ story

I joined Citizens Advice as part of my post-retirement portfolio following a career as an NHS manager. I currently work 2 sessions a week, one doing callbacks and another on Adviceline, dealing with what could be absolutely anything. I love the role. I think in most cases we really do help people.

Axaviyo’s story

I am a final year BSc Diagnostic Radiotherapy student. Although my experience engaging with the community has primarily been focused in healthcare, I saw this as an opportunity to have a different impact, by empowering clients to make informed decisions in their everyday lives.

Paul’s story

Hi, my name is Paul and I am a volunteer receptionist at our Scarborough office. I have a diagnosis of Dementia and working my 3 mornings a week with great colleagues helps my mental health no end. However, the greatest satisfaction I get from the job is seeing the reaction of clients who come into the branch, sometimes with the weight of the world on their shoulders, leaving with an almost palpable sense of relief that help is at hand.

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We undertake research and campaigns work on local issues and also contribute to national campaigns headed by Citizens Advice.

Where North Yorkshire Citizens Advice & Law Centre wish to campaign on an issue we keep staff members informed and often ask them for comments and case studies which can be used in wider policy work. We contribute to calls for evidence and government consultations wherever possible.

We have a research and campaigns team consisting of staff, volunteers and trustees who assist with gathering and analysing information.

Campaigns this year included:

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Thank you to all our funders who supported us this year.

Organisations and individuals

Town Councils

Parish councils continued

Barlby and Osgodby continued Colburn Hartwith-cum-Winsley Helmsley Hensall Richmond Hillam Selby Hillside Tadcaster Hudswell and District Thirsk Husthwaite Kellington Parish Councils Kilburn Amotherby Kirby Wiske with Arkengarthdale Newsham & Azerley Breckenbrough Beal Knaresborough Bellerby Lockton Bewerley Masham Bilsdale Midcable Melbecks Bradley's Both Middleton Tyas Brafferton & Helperby Moor Monkton Newton-le-Willows Brayton Brompton-on-Swale North Duffield Burniston Riccall Burton Salmon Scagglethorpe Burton-cum-Walden Scorton Carthorpe Skeeby Catterick Sowerby Cawood Staintondale Clapham cum Newby Ulleskelf Cloughton Weeton Cowling Well Draughton West Tanfield Eggborough Whitley Flaxton Whorlton Glaisdale Womersley

Access to Justice Foundation Addleshaw Goddard Colburn Armed Forces Covenant Fund Helmsley British Gas Energy Trust Richmond Cllr. Caroline Goodrick Selby Dishforth PF and SA Tadcaster Energy Redress Voluntary Scheme Thirsk Garfield Weston Henry Smith Charity Parish Councils Leonard Chamberlain Trust Amotherby Leyburn Local Quaker Meeting Arkengarthdale Money and Pensions Service Azerley National Citizens Advice Beal National Lottery Community Fund Bellerby Nationwide Community Foundation Bewerley Selby & District Food Bank Bilsdale Midcable Sherburn in Elmet Community Trust Bradley's Both Skipton Temperance Hall Brafferton & Helperby St Peter's Church, Malton Brayton South Tees NHS Brompton-on-Swale The Princes Trust Countryside Fund Burniston Trussell Trust Burton Salmon Two Ridings Community Foundation Burton-cum-Walden Volant Charitable Trust Carthorpe Yorkshire Energy Doctor Catterick Cawood Regional Council Clapham cum Newby North Yorkshire Council Cloughton Cowling District Councils Draughton Craven Eggborough Hambleton Flaxton Glaisdale Harrogate Richmondshire Glusburn and Cross Hills Ryedale Grassington Hackness & Harwood Dale

Craven Hambleton Harrogate Richmondshire Ryedale Scarborough Selby

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With the help and support of our partners we can help more people across all our communities.

Access to Justice Foundation Age UK in North Yorkshire Age UK Selby & District Alzheimer’s Society Brighter Futures Selby Carers Count Selby District Citizens Advice York Community First Yorkshire IDAS Law Centres Network Mencap Selby MIND Darlington MIND Scarborough MIND York NYCC County Council NYCC Living Well Team NYCC Stronger Communities District & Borough Councils - Harrogate - Hambleton - Richmondshire

Harrogate Easier Living Project National Energy Action North Yorkshire Fire and Rescue Service North Yorkshire Horizons Selby Advice Partnership Stokesley and District Community Care Association White Rose Improvement Agency YES Energy Solutions Yorkshire Energy Doctor Yorkshire Housing Castle Communication Services Chapter 3 Enterprise C.I.C Community First Credit Union Dementia Forward Selby Everyday Enable Foundation Legal Services Freeman Brown Solicitors Homestart Horton Housing Horton Wellbeing Cafes Humankind IHL Inspiring Healthy Lifestyles Independent Health Complaints

Advocacy Service Kings Church Selby Nigel Adams, MP for Selby and Ainsty, North Yorkshire Sport Perennial Positive Progressions Scope Second Chance Ostomy Yorkshire Selby & District Foodbank Selby District AVS Selby District Vision Selby U3A Tadcrafters CIC The Big Community-Tea The Salvation Army Selby The WEA Together Housing Total Advocacy Training for Employment CIC Two Ridings Community Foundation Trussell Trust Warm & Well in North Yorkshire Partnership Wilberforce Trust WLCT Yorkshire Mesmac

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North Yorkshire Citizens Advice & Law Centre is governed by a Board of Trustees who are all volunteers for the charity.

The trustees have ultimate responsibility for the charity’s vision, values, ethos, and strategy as well as for the overall performance. They ensure NYCALC complies with all legal requirements and has the highest possible standards of governance. Four formal Trustee Board Meetings are held each year.

The Chief Executive is responsible for leading the management team which includes the Deputy CEO, Head of Quality, and Head of Finance who are responsible for the quality of advice and operational activities for the charity.

Trustee Board Members 2022/23

Cllr. Carl Les Director/ Chair Robert Pringle Director/ ViceChair & Treasurer John Behrens Director/Trustee Liz Colling Director/Trustee Martin Collins Director/Trustee Melanie Davies Director/Trustee Nanci Downey Director/Trustee Cllr. Caroline Goodrick Director/Trustee John Martin Director/Trustee John Ritchie Director/Trustee Janet Sharp Director/Trustee Laura Tunney Director/Trustee Karen Tatham Director/Trustee Melissa Williams Director/Trustee

Our Strategic Priorities for 2023/24

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Adviceline

FREEPHONE 0808 278 7900

Website

www.cany.org.uk

Monday to Friday 9.00 am – 4.30 pm (except bank holidays).

Craven

1 Belle Vue Square, Broughton Road, SKIPTON BD23 1FJ. Admin line: 01423 637250

Hambleton

277 High Street NORTHALLERTON DL7 8DW. Admin line: 01609 776551

Harrogate

Audrey Burton House, Queensway, HARROGATE HG1 5LX. Admin line: 01423 637250

Richmondshire

23 Newbiggin, RICHMOND DL10 4DX. Admin line: 01748 823862

Ryedale

Harrison House, Norton Road, MALTON YO17 9RD. Admin line: 01653 695542

Scarborough

4 Elders Street, SCARBOROUGH YO11 1DZ. Admin line: 01723 368710

Selby

38 Ousegate, SELBY YO8 4NH. Admin line: 01757 701320

Whitby

Church House, Flowergate, WHITBY YO21 3BA Admin line: 01723 368710

North Yorkshire Citizens Advice & Law Centre

Registered office: 277 High Street, Northallerton, North Yorkshire DL7 8DW. Charity Registration Number 1146084.

A Company limited by Guarantee in England Number 07890996. Authorised and regulated by the Financial Conduct Authority FRN: 617621.

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REGISTERED COMPANY NUMBER.. 07890996 IEngland and Wales) REGISTERED CHARITY NUMBER- 1146084 Report pf the Truslees and Flnanclal Statements for the Yeai Ended 31st March 2023 for NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED BK Plus Audit Ltd Statutory Auditor 52 St Johns Lane We5tYorkshire HXI 2BW

NORTH YORKSHIRE CITIZENS ADVICE & iAW CENTRE LIMJTED Contents of the Flnanclal Statements forlhe Year Ended 31st March 2023 Pdge Report of the Trustees Report of the Independent Audltors Statement of Financial Actlvitles io Balance Sheet li Cash Flow Statement 12 Notes io the Cash Flow Statement 13 Notes lo the Flnanclal 5tztement5 14 to 30 Detalled Statement of Finar¢cial Artivitle5 31 to 32

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED IREGIS7EREO NUM8ER: 078909961 Report of the Tru5tEes for the Year Ended 31st Marth 2023 The trustees who are also directors of the charity for the purposes of the Companie5 Act 2006, present their report with the financial statements of the tharity for the year ended 31st March 2023. The trustees have adopted the provisions ol Accounting and Reporting by Charities.. Statement ol Recomtnended Practice applicable to charities preparlng their accounts in accordante wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective ljanuary 20191. OBJECTIVESAND ACTIVITIES Objectives and aims Oblectlves The objects ol the charity are.. to promoto any charitable PLJrpose lor the public benefit by the advancernent of education, the protection and preservation of health and the relief ol poverty, sickness and di5tres5 in particular, but without limitatlon, for the benefit of the eommunlty In Y0r￿h1re and surrounding areas. Alms. objectives, strategles and a￿0V￿tIes North Yorkshire Citizen5 Advice and Law Centre a*ms to enable the people withSn thel¥ area to gain access to information, advlce and a5515tance necessary to participate fully within the community. To thi5 end the service strives to ensure that indlviduals do not suffer through lack of knowledge of their rights and responsibilitie5 or ol the servlces available or through an Intbillty to express their ne&ds ellectively. In addition, it endeavours to @Kercise a responsible Influence on the development of soclal poliaes and services, both locally and nationally. Slgnlflcant actlvltles We are a vital open-door service for m8ny people.. through our 104 paid staff and 118 volunteers114 01 which arE members ol the TrustÈe Boardl, North Yorkshire Citizens Advice and Law Centre offers a free high quality advice servlce on a range of issues. Thls is delivered through our core service, projects, and specialist advice (housing, debt. family law, ènd discrimination). We cover all region5 of North Yorkshire, and the Law Centre additlonally covers York district. The County has a population ol over 800,0(K) IONS 20191. We run various outreaches across the county and two advice vans. Our communications team promote our seNlc2 across variou5 platforms Includln8 social media and our website news page. They also promote the work of our partners and keep MPS of our areas up to date on our activities and C8mpaign5. Publlc beneflt WE have referred to the guidance ctsntalned in the Charity Commission's general guidance on public benefit when reviewing our aim and objectives and in plafining our future activities. In particular, the tTUStees consider how planned activities will contrlbute to the aims and objectives they have set. ACHIEVEMENT AND PERFORMANCE Charitable aetlvlties For details of our achievements and Impact durlng 2022123 pleas@ see our 3nnual report. FINANCIAL AEVIEW Flnancial posltion Incoming resources in the year were £3,948,99112022 £1.728,7681 and, of this total, £2,496,71012022 - £1,310,841> related to restricted projÉ£t activities, Page I

NORTH YORKSHIRE CITIZENS ADVICE & L4W CENTRE LIMITED (REGISTERED NUMBER: 078909961 Report of the Trusteès for the Year Ended 315t Maich 2023 FINANCIAI REVIEW Re5e¥ves policy General reserves.. The trustee5 believe that the bureau should hold financial reserves in order to ensure that the charity can wntinue to operate and meet the needs ol client in the event of unforeseen and potentially financially damaging circumstanTr5 In the event of total wlthdrawal of Loca1 Authorily funding the trustees consider that It would be prudent to set aside an amount equivalent tts three months runnlng costs. When the resetves poliry was updated in October 2022 this amounted to £729,31J). Deslgmated r¥serves'. In addition, unrestricted furTrd5 totalling £223,9DO have been desi8nated lorthe following purposes.. Equlpment reserve- a reserve to ensure that there is %ufficlent money to replace equipmenvcover photocopler lease surrender- £8,700 Contractual commltment reserve- a reserve to ensure that the bureau15 able to cover contracted payments to staff covering redundancy, maternlty leave a￿￿ long term sicknes5- £169,200 Premises- a reserve to provide lor the cost of dllapidations, lease surrender and office repairs-£36,0 Advi￿ van and bus to cover unexpected large repalr bills- £10,000 Total general and designated reSe￿eS- £953.200. At 31 March 2023 general and design8ted reserve5, excludlng unrestricted fixed assets of £565,343. totalled £1,040,653. Fund5 in defKit There were no funds in deficit. FUTURE PLANS Our Strategic Priorities 2022125 are.. Develop a ynifying culture over North York5hlre that puts lirstthe needs of the community and clients boih present and future Open a law centre and develop hubs for specialist services throughoutthe County Focus on rnaint3inin8 a mubti-channel service in these difficult times Telling our communities storles in an effective and evidenc2-based way Influenclng funding for North Yorkshlre in a p051tive way and the advice envlronment in general Growing our own and makin8 ourserviTr better at inclusion Do the very best we can to meet demand STRUCTURE, GOVERNANCE AND MANAGEMENT Govèrnlng document The charity is controlled by Its governing document, a deed ol trust, and constitutes a Ilmiied company, Ilmited by guarantee, as defined by the Companies Act 2006. Page 2

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTAE LIMITED (REGISTERED NUMBER: 078909961 Report of ihe Trustees fgr thè Year Ended 31st March 2023 The org3n15atlDn is a charitable company Ilmited by guarantee incorporated on 22 December 2011 and registefftd as a charity on 28 February 2012. It commenced trading on l April 2012 when it acquired the a5SEts and liabilities of the Hambleton Citizen5 Advlce Bureau and the Richmondshire Citizen5 Advice Bureau. The company was established under a Memorandum ol Assoclatlon, which sets out the objects and power5 of the ch3ritable tompany and is governed under Its Articles of Association. The maximum li8bility of each member of the COmP3ny 15 £1 and at 31 March 2023 it had 14 members. Retruitment and appointment of new trustees Member5 of the Btsard who are directors for the purpose of company law and trustees for the purpose of charity law. who served during the year and up to the date ol thls report, are given on page l. The maximurn number of trustees Is fifteen and the minlmum Is three. Appointment Is by election at the Annual General Meeting or by being co-opted by the Board, prtsvided that, on appointment the total number of co-opted trustees does ntst exceed one third of the total number of trustees. All eleitÈd trustees shall retire from office at the third annual general meeting foll¢)wing the annual general meetlng at which they wer@ elected but may be re-elected. All co-opted trustees shall retire from office at the third annual general meeting followlng the meeting of the Board at which they were appointed but may then b@ elected or reappointed. The charity wishe5 Its Board to be representative of the local communities 85 well as containing the range of 5ki115 necessary to provide leadership and good governance. All trustees give their time woluntarlly and any expense5 reclaimed by trustees are set out in the notes to the linancial statements. Organisatlonal strutture The BDard Is responsible lor settinE the strategic directlon ol the Bureau and it meets Quarterly ta adrnini5ter the charity. Only trustees may vote at these meetings, but they are assisted In their decision makine by recommendations from the variou5 sub-committee5 and by the advice ol representatives from staff, volunteers and funders who attend the meetings. The Chief Executive is appointed by the Board to manage the day to day operations of the Char￿ty, Full det3ils of the current staff. volunteers and board observers are provided in the Bureau's annual report. Indudlon and trainin8 of new trustee5 Trustee5 are ￿cruIted and traihed in accordance with Cltlzens Advice policies and protedures. Related partles Each CAB must be a member of the national organlsation 'Citizens Advice, and, to comply with the membershlp criteria, must meet strictly audSted standards of service and delivery annually. We are Members of The law Centres Network and meet their membership and governance standards. REFERENCE AND ADMINISTRATIVE DETAILS ReKistered Company Mumber 07890996 IEn8land and Wales) Re8lstered Charlty number 1146084 Page 3

NORTH YORKSHIRE CITIZENS ADVICE & LAW CEMTRE LIMITED (REGISTERED NUMBER: 078909961 Report of the Tru5tee5 for the Year Ended 31st March 2023 RegisterÈd offlce 277 High Street North End Northallerton North Yorkshire DL7 8tIw Trustees l Behrens lappointed 10181221 L Collin813ppointed 10181221 C Colllns M A Davis N H Downey lappointed 10181221 C G Goodrick CALes J l Martin lappointed 10181221 R Pringle l Ritchie (appointed 10181221 J E Sharp K Tatham (appointed 10181221 L Tunney M J Williams The following trustees hold the office of.. Chair Wtce Chair &Treasurer CALe5 R Pringle Company Secretary C A Shreeve Audltors BK Plus Audit Ltd Statutory Auditor 52 StJohns Lane Hèlifax WE5tYorkshlre HXI 2BW Bankers CAF Bank Ltd 25 Kings Hill Avenue WÈst Malling Kent ME19 4JQ Page 4

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED (REGISTERED NUMBER- 078909961 Report ofthe Trustees lorthe Yeai Ended 31st March 2023 STATEMENT OF7RU5TEES' RESPONSIBILITIES The tru5tee5 Iwhts are also the directors of North Yorkshire Citizens Advi£e & Law Centre timlted for the purposes of company lawl are responsible for preparlng the Report ol the Trustees and the financial statements in a¢CDrdanc with applicable law and United Kingdom AccountlnE Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statem&nts for each financial year whlch give a true and fair view o* the state ol affairs of the charltable company and of the incoming resources and application tsf resources, In¢ludinB the income and expenditure, of the charitable company foT that period. In preparing those financial Stateme￿tS. the trustees ère requlred to select sultable accounting policie5 and then apply them consistently.. observe the methods and principle5 in the Charity SORP,. make judgements and estimates that are reasonable and prudent,. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charltable company will continue in business. The t¥UStees t￿ ￿spOnsible for keepin8 proper accounting retords which dlsclose wtth reasonable accuracy at any time the financial PD5ition of the charitable company and to enable thern to ensure that the financial statements comply wlth tho Companies Act 2006, They are also responsible for safegu3rding the as5et5 of the chaiitable company and hence for taking reasonable Steps lor the preventlon and detection ol fraud and other irregularities. In so far as the trustees are awar@: there 15 no relevant audit informatlon of whlch the charitable company's auditors are unaware- and the trustees have taken all 5tep5 that they ought to have taken to make thems&lves aware ol any relevant audit inlormatlon and to establish that the èuditors are aware of that information. AUDITORS The audltors, BK Plus Audit Ltd. will be proposed for re-appointment at the forthcomin8 Annual General Meeting. Approved by order of the board of t¥ustees oW.1212023 and signed on its behalf by.. C A Les- Trustee Pège 5

Report of the Independènt Audltors to the Members of North Yorkshire Citizens Advlce & Law Centre Limlted IRe8lstered number: 078909961 Oplnlo We have audited the fSnancial statements ol North Yorkshire Cltizens Advice & Law Centre Llmited Ithe 'charitable company'l for the year ended 31st March 2023 which comprlse the Statement of Financi31 Actlvities, the Balance Sheet, the Cash Flow Statement and ntstes to the financial 5tatement5, including a summary of significant accounting policies. The flnancial reporting framework that has been applied in their preparation Is appllcable law 3nd United Kingdorn Accounting Standards Iunited Kingdom Generally Accepted Accounting Practicel. In our opinion the financial statements.. give a true and lair view of the state of the charltable company's aff8irs a5 at 31st March 2023 and ol its incoming resources and application ol resource5, including its Income and expenditure, lor the ye3r then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practlee,. and hawe been prepared in accord3nce with the requirements of the Companie5 Act 2006. 8asls for oplnlon We conducted our audit1n accordance wlth International Standards on Auditin8 IUKI IISAS IUKII and applicable law. Qur responsibllities under those standards are further described in the Audltors, responsibilities lor the audit ol the financial 5t3tements section of ovr report. We are Independent of the charitable company in accordance with the ethical requirements that a￿ relevant to our audit of the flnancSal statement5 in the UK, includln8 the FRC'S Ethica5 Standard, and the provi51ons èvallable lor small entities, in the clrcumstsnc￿s set out in note 19 to the financial statements, and we have lullilled our other ethical responsibilities In accordance with these requiremeFlts. We believe that the audit evidence we have obta%ned is sufficient and appropriate to promde a basls for our opinion. Conclu5ion5 relatlng to golnB concern In auditing the financial statements, we have concluded that the trustees, use of the 80ing concern ba515 of ac(ountln8 in the preparation ol the linanclal statements15 appropriate. Based on the work we have performed, we have not idontified any material uncertainties relatin8 to events or conditlons thaL individually or collectively. may cast Slgniflcant doubt on the charitable £ompany's ablllty to Cont￿nUe as a going concern lor a period ol at least twelve months from when the financial stat&ment5 are authorised for issue. Our responsibllSties and the responsibilities ol the trustees with respect to going con￿rrn are described in the relevant sections ol this report. Other InfoTmation The trustees are responsible for the orher information. The other informatlon comprises the inlorm8tion included in the Annual Report, other than the finantial statements and our Report ol the IrEdependent Auditors thereon. Our opinion on the financial statements does not cover the other Information and, except to the extent othenwlse explitltly stated in our report, we do not expres5 any form ol assurance conclusion thereon. In connection with our audlt of the financial Statements, our responsibility is to read the other Informatlon and, In doing so, consider whether the other inloymation 15 materlally inconsistent with the financial statement5 or our knowledge obtained in the audlt or orherwise appears to be m8terlally mlsstated. 11 we identify such material incon5i5tencies or apparent material mlsstatements, we are required to determine whether thi5 gives rise to a material mi55tstement in the financial statements themselves. 11, based on the work we have performed, we conclude that there is a m3te¥ial m1s5tatement ol this other information, we are required to report that fact. We have nothin8 to report in this regaid. Opinlons on other matters prescrlbed bythe Componles Att 2006 In our opinion, based on the work undertaken in the coyrse ol the audit.. the inforrnation given in the Report of the Trustees for the financial year lor which the financial staternents are prepared 15 consistent wlth the financial stateNent5,' and the Report of the Trustees has been prepared in accordance with appllcable legal requirements. Pag@ 6

Report of the Indepeftdènt Audiiors to the Members of North Yorkshlre Citizens Advlce & Law Centré Limltèd IRe8lsteYed number.. 078909961 Matters on whlch we are required to repolt by ex￿pIlon In the light ol the knowledge and understanding ol the charitable company and its environment obtained in the course of the audit, we have not Identifled material misstatements in the Report of the Trustees. We have nothing to report in respect ol the following matters where the Companies Act 2006 requires us to report to vou if, in our opinion.. adeouate accounting records have not been kept or return5 adequate lor our audit have not been received from brènthes not visited by vs,, or the financial statements are not in agreement with the accounting records and returns,. or certain disclosure5 of trustees, remuneration specified by law are not made,. Dr we have not received all the Information and explanation5 we requi￿ for our audit,. or the trustees were not entitled to tèke advantage of the small compallies exemption from the requirement to prepère a Strategic Report or in preparing the Report of theTrustees. Responslbilities of tiustees As explained more fully in the Statement ol Trustees, Responsibilities, the trustees (who are also the director5 Df the charitable company for the purposes ol company lawl are responsible lor the preparatlon of the financial st3tement5 and for being 5ati5fied that they give a true and falr vlew, and for such internal control 85 the trustees determine is necessary to enable the preparation ol financial statements that are free from material misstatement, whethe¥ due to fraud orerror. In preparing the flnanclal statements, the trustees are responsible lor 35sessing the charitable company's ability to continue as a goin8 concern, disclosing, as applicable. matters related to gtyng concern and using the goinE concern basis ol accounting unless the trustees either intend to Ilquldate the charitable company or to cease Dperatlons, or have no realistic alternative but to do so. P38e 7

Repoit of the IndependentAudltors io the Members of North Yorkshire Citizen5 Advice & Law Centrè Limlted IReBlstered number.. 078909961 Oui re5ponslbllltles for the audlt of the flnanclal statements Our objective5 are to obtain reasonable assuran￿ about whether the financial statements as a whole are free from matorial misststement, whether due to fraud or error, 3nd to issue a Report of the Independent Auditors that includes our opinion. Reasonable a55urance Is a high level of assurance, but is not a guarantee that an audit conducted in accordance wlth ISAS IUKI will always detect a material misstatement when it exi5t5. Misstatements can arise from fraud or error and are considered material if, individually or In the a88regate, they could reasonably be Èxpected to influence the economic decisions of users taken on the basis of these flnancial statements. The extent to which our procedures are ￿pable of detect*ng irregularitie5, includinB fraud is detailed below-. Our appr08ch to identifying and assessing the risks trf material misstatement in respect ol irregularities, induding fraud and non-compliance with laws and regulations, was as follows.. The engagement partner ensured that the engagement team collectively had the èppropriate cornpetence, tapabilitles and skills to identify or recognise non-compliance with applicable laws and regulations,. We identllied the laws and Tegulations appllcable to th￿ company through dlscussions with directors and other management, and from our commercial knowledge and experience of the industry sector,. We focused on specific laws and regulations whlch we conSide￿d may have a direct materlal effect on the financial 5tatement5 or the operations ol the ctsrnpany, including the Companies Act 2006. taxation legislation and data protection, anti-bribery, employment, environmental and health and safety We assessed the extent of compliance with the laws and regulations identified above through maklng enquiries of management and inspecting legal correspondence,. and Ensured laws and regUla￿on5 were communicated within the audit team re8ularly and the team remained alert to instance5 of non-compliance throughout the audit. We assessed the 5Usceptiblllty of the company's financial statements to material mi55tstemenL includlng obtainin8 an understanding of how frèud mlght occur, by.. Maklng enquiries of management as to where they considered there was a susceptibllity to fraud, their knowledge ol actual, suspected and alleged fraud,. Considering the internal controls in place to mitl8ate rlsks of fraud and non-compliance with laws and regulations,. and Understanding the design ol the company's remun&ration pollcles. To addres5 the risk of fraud through man8gement blas and overrlde ol controls, we,. Performed analytical procedures to identify any ￿nUsUal or unexpected relationships,. Tested journal entrie5 tD identify unusual trans8Ction5- Assessed whether judgements and &ssumptlons made in determining the accounting estlmates set out In note 2 were indlcative of potential bi85; and Investigated the ratlonale behlnd significant or unusual transactlons. In re5pon5e to the risks of irregularlties and non-compliance with law5 and regulations, we desi8ned procedures which Included, but were not limited to.. Agreeing financial statement disclosure% to underlyin8 supporting documentation,. Reading the minutes OF meetings ol those charged with governance.. Enquiring of management as to actual and potential litigation and claims., and Reviewing correspondence with HMRC, relevant regulators and the company's legal advisors. Page 8

Report of the Independent Audltors to the Members of North Yorkshlre Citizen5 Advlce & Law Centre Ilmlted (Reglstered number,. 078909961 There are inherent limitations in our èudit procedures descrlbed above. The more removed that laws and re8ulatlons are from the financial transaction5. the less Ilkely it is that we would become 8ware of ntsn-compliance. Auditing standards also limit the audit proceduTes required to Identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material mi5Staternents that arise due to fraud can be harder to detect than those that arise from error 3S they may involve deliberate concealment or collusion. A further description ol our respon5ibilltles lor the audit ol the financlal st2tement5 Is located on the Financial ReportinB Councll's website at www.frc.org,uklauditorsrespon5ibilities. Thls description forms part of our Report ol thè Independent Auditors. Use of our report Thi5 report 15 rnade solely to the charitable company's members, 85 a bodyj in accordance with Chapter 3 01 Part 16 of the Companies Act 20D6. Our audit work has been undertaken 50 that we might state to the charitable company'5 members those mattels we are required to state to them In an auditors, report and for no other purpDse. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the chBritable company and the charitable company'5 members as a body, lor our audit worK for this report, or for the opinion5 we havo formed. Victoria Atkinson BA FCA Isenlorstatutory Auditorl for and on behalf of BK Plu5 Audlt Ltd Statutory Auditor 52 St Johns Lane Halilax West Yorkshire HXI 2BW Date.. Page 9

NORTH YORKSHIRE CITIZENS ADVICE & L4W CENTRE LIMITED Statement of Financial Attlvlties Ilncorporatlng an Income and Expenditure Account) ft*r the Year Ended 31st March 2023 3113123 Total funds 3113122 Total fund5 Unrestricted funds Restrlcied funds Notes INCOME AND ENDOWMENTS FROM Donations and legaoes 738,405 221,067 959,472 6,569 Charltsble actlvltie5 Inlorrnation 3nd advice services 703,714 2,275,643 2,979,357 1,722,048 Investrnent income 10,162 10,162 Isi Total 1,452,281 2.496,710 3,948,991 1,728,768 EXPENDITURE ON Charitable a¢tlvltles Information and advice services 821,733 2,263,073 3,084,8( 1,624,601 NET INCOME 630,548 233,637 864,185 104,167 RECONCILIATION OF FUNDS Total funds brought forward 975,448 159,990 1,135,438 1,031,271 TOTAL FUNDS CARRIED FORWARD 1,605,996 393,627 1,999.623 1,135.438 The notes form part ol these lin8nual statements Page 10

NORTH VORKSHIRE cifizENS ADVICE & LAW CENTRE LIMITED IREGISTERED NUMBER,. 078909961 Balance Sheet 31st March 2023 3113123 3113122 Notes FIXED ASSETS Tangible assets 12 768.996 302,798 CURRENT A55ETS Debtors Cash at bank and in hand 13 160,217 1.293,753 76,619 940,190 1,453,970 1,016,8(19 CREDITORS Amounts fallin8 due within one year 14 1223.3431 1184,1691 NET CURRENT AssErs 1,230.627 832,640 TOTAL ASSETS LESS CURRENT LIABILITIE5 1,999,623 1,135,438 NET ASSETS 1,999,623 1,135,438 FUNDS Unrestricted funds Restricled fund5 17 1.605,996 393.627 975,448 159,990 TOTAI FUNDS 1,999,622 1,135,438 These financial Statements have been prepa¥ed in accordance with the provisions applicable to charitsble cornpanies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue 06142I21Y28............,.........,..... and were signed on its behalf by.. on CA Les- Trustee The notes form part of these linaNcial staternents Page 11

NORTH YORKSHIRE CITIZENSADVICE & LAW CENTRE LIMITED Cash Flow statement for thè Year Ended 31st March 2023 3113123 3113122 Notes Cash flows from operatlng activities Cash generated from operations 843.401 149,472 Net cash provided by operating aetlvities 843,401 149,472 Cash Ilowslrom investlng a¢tlv5tles Transfer of lix£d assets Interest received 1500,0001 10,162 151 Net cash lused inllprovided by investlng activities 1489,8381 151 Change in tash and cash equlvalents in thè reporting perlod Cash and lash e4uivalent5 atthe be8lnnln8 of the reporting perlod 353,563 149,623 940,190 790.567 Cash and tash equlvalents atthe end of the reportÉng pèrlod 1,293,753 940,190 The notes form part of these financial statements Page 12

NORTH YORKSHIRE CITIZEN5 ADVICE & LAW CENTRE LIMITED Notes to the Cash Flow Statement for the Yèar Ended 31st March 2023 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPEPATING ACTIVITIES 3113123 3113122 Net Income for the reportln8 perlod la5 ￿rthe Statement ol Flnanclal Activities) Adjustment5 for., Depreciation charges Interest received Increase in debtors Increase in crÈditor5 864,185 104,167 33,801 110,1621 183,5971 39,174 14,772 11511 114,6091 45,293 Net Cash provided by operations 843,401 149,472 ANALYSIS OF CHANGES IN NET FUNDS At 114122 Cash flow At 3113122 Net cash Cash at bank and in hand 940,190 353,563 1,293,753 940,190 353,563 1,293,753 Total 940.190 353,563 1,293,753 The notes form part of these finencial statements Page 13

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Notes to the FSnanclal Statements forthe Year Ended 31st March 2023 ACCOUNTING POLICIES Basis of preparlng the financlal gtatements The financial statements ol the charitable company, which 15 a publlc benefit entity under FRS 102, have been prepared in accordance with the Charitles SORP IFRS 1021 'Accounting and Reporting by Charitie5.' StatEment ol Recommended Practice appllcable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191,, Financi31 Reporting Standard 102 'The Financial Reportin8 Standard appllcable in the UK and Republic ol Ireland, and the Compantes Act 2￿6. The financial statements have been prepared under the hlstorical cost convention. Irscome All income is reco8nised in the Statement of Flnancial Activities Once the charity has entitlement to the funds, it is probable that the income will be received and the amount C3n be measured reliablv. Expèndlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committin8 the tharity to that expenditure. it ss probable that a transfer of economic benefits will be required in settlement and tho amount of the obligation can be measured reliably, Expenditure is accounted for on an 3ccruals basis and has been classified under headings that aggregBte all cost related to the Category. Where costs c3nnot be directly attributed to particular headings they have been allocated to activities on a basi5 COnSiStent with the use of resources. Tanglble flxed a55ets Depreciation is provided at the followin8 annual rates In order to write off each asset over its estimated useful Freehold property Plant and machinery Motorvehleles straight Ilne over 25 years and StralEht line over So years Straight line over 5 years Straight line over 4 years Taxatlon The charitv 15 exeThpt from corporation tax on its charltable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectlves at the discretion of the trustees. R25tritted fund5 can only be used for particular restricted purposes withln the objects of the charity. Re5trictiDns arise when specified by the donor or when funds are raised for part1cular restrlcted purposes. F(trther explanation of the nature and purpose of any iestricted fund is included in the note5 to the Ilnanclal statements. Penslon costs and other post-retlrement benèllts The charitable company operates a defined contribution pension scheme. Contributions payable to the ¢haritable company's pension scheme are charged to the Statement of Financial Activitie5 in the period to which they relate. Page 14 continued.

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Notes to the Flnanclal Statements- contSnued torthe Year Ended 31st March 2023 DONATIONS AND LEGACIES 3V3123 3113122 Donations 959,472 6,569 Included withln donations are amounts totalling £927,268 in relation to the net assets transferred from Citizen5 Advice Craven and H3rroBate Districts Ltd and Citizens Advice Scarborough & District Limited upon the merger in 2022123. INVESTMENT INCOME 3113123 3113122 Oeposit account interest 10.162 151 INCOME FROM CHARITABLE ACTIVITIES 3113123 Information and advice seNI 3113122 Ttrtal GTant5 and contracts income Room hirE and miscellaneous income 2,949,434 29,923 1,694,499 27,549 2.979,357 1,722,048 CHARITABLE AcfiviTIES COSTS Direct Costs (see note Sl Support costs Isee note 71 Totals Information and advice seNices 2,661,957 422,849 3,084.806 Pège 15 continu8d.

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Notes to the Flnanclal 5tatements- contlDued lorthe Year Ended 31st March 2023 DIRECT COSTS OF CHARITABLE ACTIVITIES 3113123 3113122 Stall costs Insur3nce Light and heat Telephone Postage ènd stationery 1,922,609 366 1,530 1,083,998 878 2,993 2.276 2,594 2,255 8.365 4.194 17,957 12351 10,922 2,646 3,450 1,401 6,138 16.681 2.548 12,527 29,392 20,394 13,193 7,342 6,991 8,326 27.547 Sundries Rent and rates Repair5 and maintenance Computer repair5 and maintenance Staff training and recruitment Stall travel Volunteer expenses Reference materials Interpreting costs L@8al and professional Rural Advice 8us Partner payment5 Bank charges Deprec13tion 6,565 3.497 235,502 192 4,256 546,439 88 33,801 2.661,957 1,392,305 SUPPORT COSTS Managernent Information and advice setvice5 422,849 NET INCOMEIIEXPENDITUREI Net incomellexpenditurel is stated alter Char81n￿{credItingl'. 3113123 3113122 Depreciation- owned a55ets 33,802 14,772 Page 16 continued,..

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE UMITED Notes to the Flnancial StatÈmenis. ￿ntInUed for tho Year Ended 315t March 2023 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuner8tion or other benellts for the year ended 31st March 2023 nor for the year ended 31st March 2022. Tiustees, expenses There were no trustees, expenses paid for the year ended 31st March 2023 nor for the year ended 31st March 2022. io. STAFF COSTS 3113123 3113122 Wages and salaries Social security costs Other pension c05ts 1,967,752 145.258 41,513 1.119,268 79,944 20.210 2,154,523 1,219.422 The average monthly numberof employees during the ye8rwas as follows: 3113123 104 3113122 67 Total head count No employees received emoluments in excess of £60,000. The key management personnel of the charlty has been identified as the the ehief executive. The aggregate employment benefits, including employErs natlonal insurance and pension contributions, for the key management personnel for the year was £51,59212022.. £43,750>. IL COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVITIES Unrestricted funds Restricted funds Total funds INCOMEAND ENDOWMENTS FROM Donations and leeacies 6,569 6,569 Charltable activities Information and advice seNlces 411,207 1,310.841 1,722,048 Investment Income 151 151 Total 417,927 1,310,841 1,728,768 EXPENDITURE ON Charitablè acilvltSes Information and 8dvice seNlces 344,708 1,279.893 1,624,601 Page 17 contlnued,..

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE UMIYED Notes to the Flnanclal Staternèftts. contlnued for the Year Ended 31st March 2023 ii. COMPAFiATIVE5 FOR7HE STATEMENT OF FINANCIALACTIVITIES- contlnued Unrestricted funds Restricted funds Tot21 funds Nyf INCOME Transfers between lunds 73,219 14,5461 30,948 4,546 104,167 Net movement In funds 68.673 35,494 104,167 RECONCILIATION OF FUNDS Total funds brought forward 906,775 124.496 1.031,271 TOTAL FUNUS CARRIED FORWARD 97S,448 159,990 1,135,438 12. TANGIBLE FIXED AS5Ers Improvements to property Freehold property Plant and machlnery Motor vehicles Tota15 COST At 1st April 2022 Traasler to ownership 333,621 500,000 51,943 5.692 17.034 408,290 500.000 At 315t March 2023 833.621 5L943 5,692 17,034 908,29D DEPRECIATION At IstApril 2022 Charge for year 76.597 26.672 14,329 2,868 5,692 8,874 4,262 105,492 33,802 At 31st March 2023 103,269 17,197 5.692 13,136 139,294 NET BOOK VALUE At 31st March 2023 730.352 34.746 3,898 768,996 At 31st March 2022 257,024 37,614 8,160 302,798 Page 18 Continued...

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Notes to the Financial Statèment5- tontlnued forthe Year Ended 31st March 2023 DEBTORS.. AMOUNfs FALLING DUE WITHIN ONE YEAR 3113123 3113122 Trade debtors Other debtors Prepayrments Accrued income 73,815 1,615 17,239 67,448 12,578 16,874 47,167 160,217 76,619 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 3113123 3113122 Trade creditQTS Social security and other t?Kes Pension control account Other creditors Accruals Deferred income 7,226 39,178 31,319 29,210 74,034 20,201 82,725 6,984 13,931 102,725 223,343 184,169 15. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating lease5 fall due as follows.. 3113123 3113122 Within one y@3r Between one and five years 24,700 48,750 73,450 16. ANALYSIS OF NET ASSETS 8ETWEEN FUNDS 3113123 Total funds 3113122 Total funds Unrestricted funds Restritted funds Fixed a55et5 Current a552t5 565,342 1,262,492 1221,8281 203,654 191,488 11,5151 768,996 1,453,970 1223,3431 302,798 1,016,809 1184,1691 1.605,996 393,627 1,999.623 1,135,438 Pa8e 19 continued...

NORTH YORKSHIR£ CITIZENS ADVICE & LAW CENTRE LIMITED Note5 to the Financial St3teMÈIIts. tonllnued for the Year Ended 31st Marth 2023 17. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 3113123 At 114122 Unrestricted lunds Unrestricted fund- General Unrestrlcted fund- Financial Development Unr&5tricted fund- NYCC Designated Deyignated- Advi￿ Van De5ignatEd fund- Contractual Committnent Designated fund- Equipment Designated fund- Fixed as5et5 Deslgnated fund- Premises 351,149 36,440 39,761 245,300 180,974 129,1941 17,6831 245,307 777,430 7,246 32,078 1245,3001 10,000 10,000 169,200 8,700 1223.9071 36,000 169,200 8,700 565,342 36,000 302,798 486,451 975,448 630,548 1,605,996 Restrlcled funds Acce55 to luslico IHALSI Acces5 to justice ILSLIPI Acces5 to Justice Foundation Advice Matters-The Community Fund Building Fund 1,515 2011 11,5151 11731 18,7311 203,654 1,627 299 1,184 417 10,466 15,787 840 110,1741 8,270 19,7711 11,1761 124,1281 10,262 2,174 6,796 877 19,6051 36.458 1,314 11,5151 173 8,731 203,654 1,627 299 1,184 417 10,466 15,787 840 Energy Redress Scheme Hardship and Home1essne5s Prevention Harrogate District Foodbank Henry Smith Horne5 for Ukralne Hospital Innovation Community Money and Benefits INYCCI Nationwide Housing Matters PensSon Wise Rural Advice Bus Ryedal& DC Cost ol Llving SCarboro￿gh Energy Advice Scarboroush Financial Hardship Selby & District Foodbank Tru5sell Trust Winter Health 10,174 8,270 9,771 1,176 35,402 11,274 10,262 2,174 6,796 877 9,605 83,443 119,901 159,990 233,637 293,627 TOTAL FUNDS 1.135,438 864,185 1,999.623 Page 20 contlnued...

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Note5 to the Flnanclal Statemenls- contlnued torthe Year Ended 31st Marth 2023 17. MOVEMENT IN FUNDS- contlnued Net movement sn funds, included in the above are as follows.. Incoming re50urce5 Resources expended Movement in funds Unrestrlcted funds Unrestricted fund- General Unrestricted fund- Financial Development Unrestricted fund- NYCC Déslgnated fund- Fixed assets 616,381 5,000 330,899 500,000 1435,4071 134,1941 1338,5821 113,5491 180,974 129,1941 17,6831 486,451 1,452,280 1821,7321 630,548 Resiilcted fund5 Access to Justitr IHALSI Access to Jugtice ILSLIPI Acce5S to Jugtite Foundatlon Advice Matters- The Community Fund ATI Harrogate BEIS Advice Llne Building Fund 89,700 54,286 30.390 82,578 20.371 7,739 223.907 7,950 62,574 45,724 21,059 142,580 55,221 40,0(X) 38.OQK) 189,9011 155,8011 130,5631 191,3091 120,3711 17.7391 120.2531 16,3231 162,2751 144,5401 120,6421 1142,5801 144,7551 124,2131 137,1601 110,1741 1225,4171 134,7941 19,7711 1485,0001 1129,8901 15fJ 2001 1124,2811 112,7381 142,1331 112,6721 14,1151 14,cAYJI 1226,3131 1188,1511 12011 11,5151 11731 18,7311 203,654 1,627 299 1,184 417 Energy Redress Scheme Hardship and Homelessness Prevention Harrogate Distrlct Foodbank Help to Claim Henry Smith Homes for Ukraine Hospltal Innovation Community MaPS Debt Adviee Money and Benefit5 INYCCI Natlonwide Housing Matters NYCC Fuel Vouchers Pension Wise Pornoc Rural Advice Bus Ryedale DC Cost of Living Scarborough Energy Advice Scarborough Financial Hardship Selby & District Foodbènk Temp Hall Tfussell Trust Winter Health 10,466 15,787 110,1741 225,417 43,064 8.270 19,7711 485,000 128,714 55,200 100,153 23,000 44,307 19,468 4,992 4,000 216,708 224,6D9 11,1761 124,1281 10,262 2,174 6.796 877 19,6051 36,458 2,496,711 12.263,0741 233,637 TOTALFUNDS 3,948.991 13,084,806) 864,185 P3ge21 contlnued,.,

NORTH YORKSHIRE CITIZENSADVICE & LAW CENTRE LIMITED Notes to the Financlal Ststements- continued for the Year Ended 31st March 2023 17. MOVEMENT IN FUNDS- £Oftiinuèd Comparatlves for movement In funds Net rnovernent in funds Transfers between funds At 3113122 At 114121 UnrestTlcted fund5 Unrestricted fund- General Unrestricted fund- Finan<ial Development Unrestricted fund- NYCC Designated Deslgnated fund- Fixed assets De5ign8t8d fund- Premlses 363.570 43.251 30,584 151,800 317,570 75,592 16.8111 9,177 188,0131 351,149 36,440 39,761 245,300 302.798 93,500 14,2561 15,7771 110,5161 5,777 906,775 73.219 14,5461 975,448 RestrScted funds Access to justice (￿LIp) Acces5 toJu5tice Foundation Advice Matters-The Cornmunity Fund Energy Redress Scheme Help to Claim Innovatlon Community MaPS Debt Advice Money and Benelils INYCCI Natlonwide Housing Matters Pension Wise Rural Advice Bus Selby Advice Network Trussell Trust Winter Health 185 2,233 7,604 1,330 12,0601 976 53 13,5271 14,1971 542 113.1441 9,771 119,1281 1401 14851 8,691 52,166 1,515 173 8,731 151 1,718 14,371 1,809 10,174 15421 1,024 12,120 9,771 1,176 35,402 20,304 33,134 636 914 31,277 2,308 11511 9,605 83.443 124,496 30,948 4,546 159,990 TOTAL FUNDS 1,031,271 104,167 1,135,438 Page 22 continued..,

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Notes to the Financial Statemènts. contlnued for the Year Ended 31st March 2023 17. MOVEMENT IN FUNDS- contlnued Comparative net movement in funds, included in the above are as follow5= Incoming resources Resources expended Movement in funds Unrestrlcted funds Unrestricted fund- General Unrestrictod fund- Financial Development Unresiricred fund- NYCC Designated fund- Fixed assets Design3tÉd fund- Premises 243,821 10.000 158,132 1168,2291 116,8111 1148,9551 110,5161 11971 75,592 16,8111 9,177 110,5161 5,777 5,974 417.927 1344.7081 73,219 Restricted funds Acces5 toJu5tice (￿LIP) Access to Justice Foundation Advice Mattors- The Community Fund Energy Redress Scheme Help to Claim Innovation Community Maps DebtAdvice Money and Benefits INYCCI Nationwide Housin8 Matters NYCC Fuel Vouchers Pension Wise Rural Advice Bus Selby Advice Notwork Trussell Trust Winter Pleèlth 108,571 45,000 85,312 26.138 85,109 1107,2411 147,0601 184,3361 126,0851 188,6361 14,1971 1178,4351 148,1441 138,1221 1205,0001 1131,0301 191,1701 14851 1141,9591 187,9931 1,330 12,0601 976 53 13,5271 14,1971 542 113,1441 9,771 178,977 35,000 47,893 205,000 111,902 91,130 119,1281 1401 14851 8,691 52,166 150,650 140,159 1,310.841 11,279,893) 30,948 TOTAL FUNDS 1,728,768 11,624.6011 104,167 Pa8e 23 continued.

NORTH YORKSHIRE CITIZENS ADVICE & L4W CENTRE LIMITED Notes to the Flnanclal Statement5- contlnued for the Year Ended 31st March 2023 17. MOVEMENT IN FUND5- continued A current year 12 months and prlor year 12 month5 combined posltion is as follows,. Net movement in funds Tran5fer5 between funds At 3113123 At 114121 Unrestfitted funds Unrestricted fund- General Unrestricted fund- Fin3nci81 Development Unrestrlcted fund- NYCC Designated Designated- Advite Van Deslgnated fund- Contractual Commitment Designated fund- Equipment Designated fund- Flxed assets Deslgnated fund- Prernises 363,570 43.251 30.584 151,800 256,566 136,0051 1,494 157,294 777.430 7,246 32.078 1151,8001 10,0 10,000 169,2CKJ 8,700 1228,1631 30,223 169,2th) 8,7 565,342 36,OC 317,570 475,935 5,777 906,775 703,767 14,5461 1,605.996 Resttlcted funds Access to Justice IHALSI Access tolustice ILSLIPI Access tolustice Foundttion Advice Matters-The Community Fund Building Fund Eastlield Energy Redres5 Scheme ardship and Homelessness Prevention Harrogate Distrlct Foodbank Help to Claim Henry Smith Homes for Ukraine Hospit31 Innovation Community MaPS Debt Advice Money and Benefit5 INYCCI Penslon Wise Rur35 Advice Bus Ryeda5e DC Cost ol Livlng 5carborouBh Energy Advice Scarborough Financial Hardshlp Selby Advice Network Selby & District Foodbank Trussell Trust Winter Health 12011 11851 12.2331 17.7551 203.654 1,627 352 1,184 417 13,5271 10.466 15,787 840 114,3711 542 14,8741 120,3041 124,1681 10,262 2,174 6.796 14851 877 19141 88,624 12011 185 2,233 7,6(14 151 203,654 1,627 299 1,184 417 1,718 1,809 10.466 15.787 840 14,371 15421 1.024 12,120 20,304 33,134 8,270 2,308 11.274 10,262 2,174 6,796 636 Iisii 877 914 31,277 119.901 124.496 264,585 4,546 393.627 TOTALFUNDS 1,031,271 968,352 1,999,623 Page 24 continued...

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Notes to the Financial Statemenls. contlnued forthe Year Ended 31st Marth 2023 17. MOVEMENT IN FUNDS- ¢OAtlnued A current year 12 months and prior year 12 months combSned n@t movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrlcted funds Unrestricted fund - General Unrestricted fund- Financial Development Unrestricted fund- NYCC Designated fund- Fixod assets Designated fund Premlses 860.202 15,000 489,031 500,000 5,974 1603,6361 151,0051 1487,5371 124,0651 11971 256.566 136,0051 1,494 475,935 5.777 1,870,207 11.166,4401 703,767 Restrlcted fund5 Acce55 to Justice IHALSI Access to Justice IL5LipI Access to Justice Foundation Advice Matters- The Communlty Fund ATI Harrogate BEIS Advice line uilding Fund 89,7 162,857 75,390 167,890 20,271 7,739 223,907 7,950 88,712 45,724 21,059 227,689 55,221 40,000 38,000 189.9011 1163,0421 177,6231 1175,6451 120,3711 17.7391 120,2531 16,3231 188,3601 144,5401 120,6421 1231,2161 144,7551 124.2131 137,1601 114,3711 1403,8521 182,9381 147,8931 1690,0001 1260,9201 155,2001 1215,4511 112,7381 142,1331 112,6721 14851 14.1151 14,0001 1368,2721 1276,1441 12011 11851 12,2331 17,7551 203,654 1,627 352 1,184 417 13,5271 10,466 15,787 840 114,3711 S42 14,8741 Energy Redress Scheme Hardship and Homele55ness Prevention Harrogate Dlstrlct Foodbank Help to Claim Henry Smith Homes for Ukraine Htsspital Innovation Communlty Maps Debt Advice Money and Benefits INYCCI Nationwide Housing Matters NYCC Fuel Vouchers Pension Wt5e Pomo¢ Rural Aclvice Bus Ryeda1e DC Cost of Llving Scarborough Energy Advlce Scarborou8h Financial Hardshlp Selby Advice Network Selby & District Foodbank Temp Hall Trus5ell Trust Wint&r Health 404,394 78,064 47,893 690,000 240,616 55,200 191,283 23,000 44,307 19,468 120,3041 124,1681 10,262 2,174 6,796 14851 877 4,992 4,000 367,358 364,768 19141 88,624 3,8Q7,552 13,542.9671 264,585 TOTAL FUNDS 5,677,759 14,709,407) 968,3S2 Page 25 continued...

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENIRE LIMITED Notes to the Financial Statements- continued for the Year Ended 31st Marth 2023 17. MOVEMENY IN FUNDS- Contlnued Re5trlcted funds are for the lollowlng purp05es'. AC￿55 tojustlce Foundat40n Helping individua15 to access Sp￿la11St advice and support so that they are more likely to purSUE their tase. elping the most vulnerable c5ients in our community in the area ol welfare beneflts and rights. Access to Justlce (Help Accessing Legal SeThlcesl Grant funding for the purpose of improvln8 and sustaining access to early lega1 advice and Support to avoid unnecessary Court proceedings, and to prepare litigants in person foT proceedings where it is necessary. Fundin8 forecasted to end Mar 23 but was extended to Jun 23. Acces5 t0just1￿ IL5LipI Project funded by the ministry ol Justice to pilot different approaches across the country to finding alternative5 to court in soci31 law cases. Our project is focused on funding a specialist advlser In family law, discrimination and housing law, We work in partnership with IDAS Idomestic violence charity) and Klrklees Cirizens Advice nd Law Centre. Ended Sept 22. Advlce Matter5. The Communlty Fund Bèsed in Selby, the project delivers welfare benefits and debt advice to indwidua15 and to front line workers in other orBanlsations. The funding also enables us to recrult and train volunteers to deliver advite on any matter. Actlon Toward Inclu5ion- Harrogate Project in York, North Yorkshlre and East Riding which Is part ol the n3tional BulldinB Better Opportullitie5 programme, funded by the Big Lottery Fund and European Socia5 Fund. It saw 60+ organisatlons engage with and provide mentoring and support around health, finan￿ and ski115 to 2,ODO ol the most disadvantaged individuals in the communitv QKperienclng a range of complex challenges. Partitipants were economicall¥ inactive or unemployed and through the project were supported to OVe￿Orne bJrrlers and move closer towards employment as well as addressing a ranBe ol soclal Issue such as poverty and 50clal Èxtlusion. Ended Jun 23. BEISAdvlce Llne Funding provided by BEIS Covid Response funds through Cit12ens Advice, to provlde additional telephone advice to clients through Advicellne. This funding gtarted In Mar 21 and ends Mar 23. 8ulldlng Fund The fund was used to purchase the fre&hold property at Northallerton which would be refundable to the Big Lottery on subsequent disposal of the property. The balance will fund the fulure depreciation of the freehold property and other fixed assets purchased with the funding. Eastfleld One-year grant funded by the Eastlield Parish Councll for the purpose of delivering generalist advice to the residents of the Eastlield area of Scarborough. This funding is revlewed every year, but hès been awarded since 2007 Energy Redress Scheme Project to fund 2 energy advlsers. Succe55fu1 bid for a larger project which lund5 th25e workers 2nd other partner aBencies. The Energy Redress fund is paid lor via flnes on ener8y companies. Ends Mar 24. P3ge 26 continued..

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Note5 to the Flnanclal Statements- continuèd forthe Year Ended 31st March 2023 17. MOVEMENT IN FUNDS- contlnued Hardshlp and Homelessness Prevention Funded by the Hambleton District of North yorkshi￿ Council to give bespoke specialist advlce by telephone, face to face and outreach appointments to ensure that indivlduals do not suffer through lack ol knowledge of their rights and respon5ibillties or of the services available, or through an inability to expiess their needs effectively. Project ends Mar 24. Harrogate Dlstilci Foodbank A project to provide lace to face outreach service acr05S the Harrogate District loodbank centres offering an access point lor people in Ptarrogate who are facing personal crises to timely advice specifically 5peciali5t debt and money advice, income maxirni5ation includin8 welfare benefits checks and better off calculation5 and scen8ri0 plannlng. Advice on enerBV, housing and Employment and any other issues that may arise. The speclali5t C8seworker also provides upskilling and training for foodbank volunteers and staff Involved with clients In their information guidance and si8np05tin8 role. Funded uHtII Feb 25. Hèlpto Clalm Funded by the DWP to provlde SUPPDrt and advlee for individuals claiming Universal Cred￿t forthe first time. Henry5mlth A three-year project advising and assisting clients with mental health problems within the Scarborough area. Thi5 project comes to an end in March 2025. Homes for Ukraine Funded by the Hambleton Dlstrict of North Yorkshire Council a project alding Ukr3inian guests and hosts alike with the navlgatlon ol the complex system of benefits, rules and entitlements. ThÉ c3soworker acts as referral point and an advocate ensuring asslstance is available for benefits. debt and housing, etc. This project 15 funded untll May 2024, Hospltal Project to provlde welfare benefit and general advlce in the Cancer Care Unlr at Scarborough Hospltal. This project 15 generously funded by York Against Cancer on a year by year basis. Current funding ends in December 2023. This is to be extended to work in conjunction with MBcmillan Cancer Support as a Partnership project. Innovailon Communlty Project funded by central government through Cltizens Advice N4tlonal. Funded Second advlce vehlcle. Project designed to pilot different ways to provide adwce other than tr8ditioNal face to face models. We were part ol the rural locus. Ended June 2021. Van nDW funded by Core and local grants. MoneyAdvlce 5eNlce L)ebt Advlce Proleit IMASDAPI Thls fund is to provide specialist debt advice to individuals experiencin8 financia1 dilliculty who reside in North Yorkshire. Money & Beneflts INYCCI Phone line staffed Mon-Fri 9am-4..30 pm providing income generating advice focused on debt employment and benefits across North Yorkshire. Funded by NYCC stronger cornmunitie5 programrne, the lottery Awards For All. Ends 31st March 2024. Natlonwlde Housing Matter5 Project to provlde housin8 advice to those who are at most at risk of htrmelessness with a focus on ment81 health and foodbank users, Project provides generallst and specialist advice including court representation. Need to apply for lundln8 each year. Page 27 continued...

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENIRE LIMITED Noles to the Financial Statement5- contlllued forthe Year Ended 31st March 2023 17. MOVEMENTIN FUNDS-wntlnued NYCC Fuel Vouchers Funds received from the Department of Work and Pen5ion5 via North Yorkshire Council to be d155eminated In the lorrn ol energy vouchers 8nd other fuel payments to residents identified to be in need that live within North Yorkshire. Pension Wlse This is a project to prLivide Information on penslon access rights lor those who are aged 55 years and over atross the whole of North Yorkshire and York. Pomoc Funding to provide 5etvices to local East European Communities in Sc8rborough and Ryeda1e. The work includes help with EUSS applications. aCcessi￿g local servlces and community development work. This work is funded by NYCC, SBC, the NY Police and Fire Cornmi5sioner, NY Cllnlcal Commissioning Group. The project funding is currently due to end In Dec 22. Rural Advice Bu5- The Big Lottery Fund Thls fund is a continuation of the Reaching Richmondshlre fund to prothde a service ollering advice and SUPPOrt to people residing in the rural comrnunities ol Hatnbleton and Riihmondh5ire oulreach, home visits, telephone, emall. The Rural Advice Bus also prowide5 cornmunitie5 in our most hard to reach rural areas with a large lange of servlces boih from ourselves and our partner organisations. Ryedale DC Cost of Llvin8 Funded by the Ryedale Dlstrlct ol North Yorkshire Council to provlde a dedScated Adviser to help vulnerable residents access hollstic advice and support tailored to their indlvldual situation. Thls may include advice to reduce energy bi115, benefits and debt advico, help to incre85e income le.g. 8cce5sinB free school meals, healthy start vouchers. pension credltl, signposting to find a job, childcare, advice on reducing costs and wider Issues Such as mental health and wellbeing 5UPPQrt. Also, to a5515t with the setting up ol a Hardship Grant Fund for the residents ol the district to offer mitigation against Cri515 as a result ol Cost DI Livin8 issues. Projetl ends Dec 23. Scarborough Energy Advl Funded by 8ritlsh Gas Energy Trust the project delwers a Money and Energy Advice Service to those most in need in the Scarborough Dlstrict area. Advice is provided on 3 one-to-one basis by advisers traSned in speiialist debt advice work, frtsm our cenrrally based office and via outreach. working with partner5 around the area and Ilnking into other service5 ensuring those who afft vulnerable, e.g. people with severe mental health i55ue5, peoplè for whom En81ish is not their first language. people experienclng extreme povÈrt¥, peoplÈ whose children aTe 3t risk (an easily access th￿ se*vic&. Funded to end Mar 24. Scarborough Financial Hardshlp Funding provided by DEFRA Ci)vid response through NYCC and SBC, with contribution5 from Two Ridin8S Communlty Fund, Sirlus Foundatlon and the former CA Craven and Harro8ate. Selby Advité Nètwork Co-ordination of the Selby Advice nelwork ol advice and information agencies within 5elby District. Maintaining the selbyadvice,or8.uk websitE and rirculating nÈws and service updates withirn the network via email. Page 28 continued...

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE tIMITED Notes to the Financlal Statements- contlnued for the Year Ended 31st March 2023 17, MOVEMENT IN FUNDS. contlnued Selby & Dlstrlct Foodbank A project to provide face to face outreach S&rvI￿ ac105S the Selby District foodbank centres offering an access point for people in Selby who are facing personal crises to timely advlce specifically specialist debt and rnoney advice, income maximisation including welfare benefits checks and better off calculations and scenario planning, Advlce on energy, housing and employment and any other is5Ue5 that may arise. The specialist caseworker also provides upskillina and training for loodbank volunteers and stall involved wlth clients in their information guidance and 5ignpostSng role, Funded until Dec 25. Tèmperance Hall Fund- Skipton Makes donations to local organisations which help people In need. Trussell Trust A150 known a5 Help through Hardship. Phoneline funded by Trussoll Trust to give adiN¢e to users of loodbanks. A national project funded until the end of March 2024. We have just been offered an increase in funding of 3 FrE. Wlnter Health Project that re￿iVeS funding from North Yorkshire Council and other funds via Citizens Advice. Provlde a Single Point of Contèct ISPOCI providing access the internet and telephone to help North Yorkshire residents livin8 in or at risk ol a cold home, fuel poverty, struggling to afford their energy bills, or worried about winter. The aim is to try and reduce the impaet of seasonal cllmate change on the health and well being of the population, reducing fuel poverty and preventing avoldable111 health. Funded to end Sep 25. i& RELATED PARTY DISCL05URES There were no related party tl8nsactSons forthe year ended 31st March 2023, 19. FRC ETHICAL STANDARD- PROVISIONS AVAILABLE FOR SMALL ENTITIES In common with many other businesses of our size and nature we use our auditors to prepare and submit return5 to the tax authorities and assistwith the preparation of the financial statements. 20. ULTIMATE CONTAOLLING PARTY The charlty is under the control ol the board of trustees. P8Ee 29 continued...

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Note5 to the Flnancial Statements- ¢ontlnued for the Year Ended 31st March 2023 21. ACQUISITIONS On 31 March 2022 the follDwing entlties signed merger agreements whereby the trustees of those entities agreed to transfer all ol their assets and liabilitie5 to North Yorkshire Citizens Advice and law Centre Limited at nil consideration, Citizens Advice Scarborough & District limited Citizens Advice Craven and Harrtrgate Districts Limited In total 6 trustees from these entities were appDinted to the board of North Ytsrkshire Citizens Advice and Law Centre Limited on 10 August 2022. During the year ended 31 March 2023, North Yorkshire Citizens Advlte and Law Centre ha5 delivered activitie5 in the distiicts previously operated bythEse b￿0 charitable comp8nles. In cDmpll3nce with the Charity SORP, Company Law 3nd FRS102, the a5SEts and liabilitie5 translerred under the merger agreernents have been recognised u5in8 the acquisition method of accounting. The assets and Ilabilities have been recognised at fair value and the overall fair value has been recogni5ed as a glft and included in donations during the ye3r ended 31 March 2023. The net fair values induded in donations during the year ended 31 March 2023 were a5 follows.. Citizens Advice karborough & District LirRited £327,844 Clt1zens Advice Craven and HarroBate D15tricts Limited £599,424 Citizen5 Advice Craven and Harro8ate Districts Limited transferred a piaperty with a book value at 3113122 of £524,323. thls has been transferred at a fairvalue of £500.000, the reduction in fair value of £24,323 reduces the overall donatlon from this entity. Citlzens Advlce Craven and Harrogate Distrlcts Ltd received a grant towards the property purchase, at 3113122 a balance of £320,67(I was included in creditors In relatlon to this grant. As there are no performance related CDnditlDns att2ched to this grant, the balance of the £320,670 cred￿tOr has been recognised in full a5 donatEd iniome during the year @nded 31 March 2C123 as per the requirements ol the Charity SORP and increa5e5 the overall donation frotll this entity. If merger 8ccountlng provisions had been applied, the tota15 far the years ended both 31 March 2023 and 31 March 2022 would have been as follows.. 3ty3123 3113122 Total Income Total Expenditure Total Surplus / (Delicitl for the Yezr Total Fund Balances 3.021,723 13,085,059) 163,3361 2,023,693 2,526,313 12,454,203) 72,110 2,087,030 Pa8e 30

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Detailed Ststement of Flnancial Activitle5 for the Year Ended 31st March 2023 3113123 3V3122 INCOME AND ENDOWMENTS Donatlons and le8acles Donatlon5 959,472 6,569 Investment Income Deposlt account interest 10,162 151 Charltablè actlvitles Grants 3nd contract5 income Room hire and miscellaneous income 2,949,434 29,923 1.694,499 27,549 2,979,357 1,722,048 Totsl Incomlng fesources 3,948,991 1,728,768 EKPENDITURE Cha¥ltsble actlvltles Wages Social security Pen510n5 Insurance Light and heat Telephone Postage and stationery 1,735,838 145,258 41,513 366 1,530 4,644 1,401 6.138 16,681 2,548 12,527 29,392 20,394 13,193 7,342 6,991 8,326 27,547 983,844 79,944 20,210 878 2,993 2,276 2,594 2,255 8,365 4,194 17,957 12351 10,922 2,646 3,450 Sundrles Rent and rates Repairs and maintenance Computer repairs and maintenance Staff training and recruitment staff travel Volunteer expenses Reference Matèrials IntÈrpretin8 costs Legal and professional Rural Advice Bus Partner payments Bank charges Depreciatlon of tangible fixed assets 6,S65 3,497 235,502 192 4,256 546,439 88 33,801 2,661,957 1,392.305 This page doe5 not form part of the statutory financial statements Page 31

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Petalled Statement ol Flnanclal Acllvlties for the Year Ended 31st March 2023 3113123 3y3122 Support costs Management Wages Rent and rates Insurance Light and heat Telephone Postage and statlonery Sundries Repairs and maintenance IT eqtjipment and support Travel and training Reference materia15 Legal and professional lees Bank charges DepreciatSon of tanglble and herltage assets 231,914 53,604 6,696 20,100 31,599 11,952 410 23,338 6,423 2,516 12,264 21,799 234 135,424 19,799 1,373 7,059 18,796 6,272 446 3,742 4,970 948 14,808 8,143 10,516 422,849 232,296 Total resources expended 3,084,806 1,624,601 Nèt Income 864.185 104,167 This page does not lorrn part ol the statutory financial statements Page 32

REGISTERED COMPANY NUMBER.. 07890996 IEngland and Wales) REGISTERED CHARITY NUMBER- 1146084 Report pf the Truslees and Flnanclal Statements for the Yeai Ended 31st March 2023 for NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED BK Plus Audit Ltd Statutory Auditor 52 St Johns Lane We5tYorkshire HXI 2BW

NORTH YORKSHIRE CITIZENS ADVICE & iAW CENTRE LIMJTED Contents of the Flnanclal Statements forlhe Year Ended 31st March 2023 Pdge Report of the Trustees Report of the Independent Audltors Statement of Financial Actlvitles io Balance Sheet li Cash Flow Statement 12 Notes io the Cash Flow Statement 13 Notes lo the Flnanclal 5tztement5 14 to 30 Detalled Statement of Finar¢cial Artivitle5 31 to 32

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED IREGIS7EREO NUM8ER: 078909961 Report of the Tru5tEes for the Year Ended 31st Marth 2023 The trustees who are also directors of the charity for the purposes of the Companie5 Act 2006, present their report with the financial statements of the tharity for the year ended 31st March 2023. The trustees have adopted the provisions ol Accounting and Reporting by Charities.. Statement ol Recomtnended Practice applicable to charities preparlng their accounts in accordante wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective ljanuary 20191. OBJECTIVESAND ACTIVITIES Objectives and aims Oblectlves The objects ol the charity are.. to promoto any charitable PLJrpose lor the public benefit by the advancernent of education, the protection and preservation of health and the relief ol poverty, sickness and di5tres5 in particular, but without limitatlon, for the benefit of the eommunlty In Y0r￿h1re and surrounding areas. Alms. objectives, strategles and a￿0V￿tIes North Yorkshire Citizen5 Advice and Law Centre a*ms to enable the people withSn thel¥ area to gain access to information, advlce and a5515tance necessary to participate fully within the community. To thi5 end the service strives to ensure that indlviduals do not suffer through lack of knowledge of their rights and responsibilitie5 or ol the servlces available or through an Intbillty to express their ne&ds ellectively. In addition, it endeavours to @Kercise a responsible Influence on the development of soclal poliaes and services, both locally and nationally. Slgnlflcant actlvltles We are a vital open-door service for m8ny people.. through our 104 paid staff and 118 volunteers114 01 which arE members ol the TrustÈe Boardl, North Yorkshire Citizens Advice and Law Centre offers a free high quality advice servlce on a range of issues. Thls is delivered through our core service, projects, and specialist advice (housing, debt. family law, ènd discrimination). We cover all region5 of North Yorkshire, and the Law Centre additlonally covers York district. The County has a population ol over 800,0(K) IONS 20191. We run various outreaches across the county and two advice vans. Our communications team promote our seNlc2 across variou5 platforms Includln8 social media and our website news page. They also promote the work of our partners and keep MPS of our areas up to date on our activities and C8mpaign5. Publlc beneflt WE have referred to the guidance ctsntalned in the Charity Commission's general guidance on public benefit when reviewing our aim and objectives and in plafining our future activities. In particular, the tTUStees consider how planned activities will contrlbute to the aims and objectives they have set. ACHIEVEMENT AND PERFORMANCE Charitable aetlvlties For details of our achievements and Impact durlng 2022123 pleas@ see our 3nnual report. FINANCIAL AEVIEW Flnancial posltion Incoming resources in the year were £3,948,99112022 £1.728,7681 and, of this total, £2,496,71012022 - £1,310,841> related to restricted projÉ£t activities, Page I

NORTH YORKSHIRE CITIZENS ADVICE & L4W CENTRE LIMITED (REGISTERED NUMBER: 078909961 Report of the Trusteès for the Year Ended 315t Maich 2023 FINANCIAI REVIEW Re5e¥ves policy General reserves.. The trustee5 believe that the bureau should hold financial reserves in order to ensure that the charity can wntinue to operate and meet the needs ol client in the event of unforeseen and potentially financially damaging circumstanTr5 In the event of total wlthdrawal of Loca1 Authorily funding the trustees consider that It would be prudent to set aside an amount equivalent tts three months runnlng costs. When the resetves poliry was updated in October 2022 this amounted to £729,31J). Deslgmated r¥serves'. In addition, unrestricted furTrd5 totalling £223,9DO have been desi8nated lorthe following purposes.. Equlpment reserve- a reserve to ensure that there is %ufficlent money to replace equipmenvcover photocopler lease surrender- £8,700 Contractual commltment reserve- a reserve to ensure that the bureau15 able to cover contracted payments to staff covering redundancy, maternlty leave a￿￿ long term sicknes5- £169,200 Premises- a reserve to provide lor the cost of dllapidations, lease surrender and office repairs-£36,0 Advi￿ van and bus to cover unexpected large repalr bills- £10,000 Total general and designated reSe￿eS- £953.200. At 31 March 2023 general and design8ted reserve5, excludlng unrestricted fixed assets of £565,343. totalled £1,040,653. Fund5 in defKit There were no funds in deficit. FUTURE PLANS Our Strategic Priorities 2022125 are.. Develop a ynifying culture over North York5hlre that puts lirstthe needs of the community and clients boih present and future Open a law centre and develop hubs for specialist services throughoutthe County Focus on rnaint3inin8 a mubti-channel service in these difficult times Telling our communities storles in an effective and evidenc2-based way Influenclng funding for North Yorkshlre in a p051tive way and the advice envlronment in general Growing our own and makin8 ourserviTr better at inclusion Do the very best we can to meet demand STRUCTURE, GOVERNANCE AND MANAGEMENT Govèrnlng document The charity is controlled by Its governing document, a deed ol trust, and constitutes a Ilmiied company, Ilmited by guarantee, as defined by the Companies Act 2006. Page 2

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTAE LIMITED (REGISTERED NUMBER: 078909961 Report of ihe Trustees fgr thè Year Ended 31st March 2023 The org3n15atlDn is a charitable company Ilmited by guarantee incorporated on 22 December 2011 and registefftd as a charity on 28 February 2012. It commenced trading on l April 2012 when it acquired the a5SEts and liabilities of the Hambleton Citizen5 Advlce Bureau and the Richmondshire Citizen5 Advice Bureau. The company was established under a Memorandum ol Assoclatlon, which sets out the objects and power5 of the ch3ritable tompany and is governed under Its Articles of Association. The maximum li8bility of each member of the COmP3ny 15 £1 and at 31 March 2023 it had 14 members. Retruitment and appointment of new trustees Member5 of the Btsard who are directors for the purpose of company law and trustees for the purpose of charity law. who served during the year and up to the date ol thls report, are given on page l. The maximurn number of trustees Is fifteen and the minlmum Is three. Appointment Is by election at the Annual General Meeting or by being co-opted by the Board, prtsvided that, on appointment the total number of co-opted trustees does ntst exceed one third of the total number of trustees. All eleitÈd trustees shall retire from office at the third annual general meeting foll¢)wing the annual general meetlng at which they wer@ elected but may be re-elected. All co-opted trustees shall retire from office at the third annual general meeting followlng the meeting of the Board at which they were appointed but may then b@ elected or reappointed. The charity wishe5 Its Board to be representative of the local communities 85 well as containing the range of 5ki115 necessary to provide leadership and good governance. All trustees give their time woluntarlly and any expense5 reclaimed by trustees are set out in the notes to the linancial statements. Organisatlonal strutture The BDard Is responsible lor settinE the strategic directlon ol the Bureau and it meets Quarterly ta adrnini5ter the charity. Only trustees may vote at these meetings, but they are assisted In their decision makine by recommendations from the variou5 sub-committee5 and by the advice ol representatives from staff, volunteers and funders who attend the meetings. The Chief Executive is appointed by the Board to manage the day to day operations of the Char￿ty, Full det3ils of the current staff. volunteers and board observers are provided in the Bureau's annual report. Indudlon and trainin8 of new trustee5 Trustee5 are ￿cruIted and traihed in accordance with Cltlzens Advice policies and protedures. Related partles Each CAB must be a member of the national organlsation 'Citizens Advice, and, to comply with the membershlp criteria, must meet strictly audSted standards of service and delivery annually. We are Members of The law Centres Network and meet their membership and governance standards. REFERENCE AND ADMINISTRATIVE DETAILS ReKistered Company Mumber 07890996 IEn8land and Wales) Re8lstered Charlty number 1146084 Page 3

NORTH YORKSHIRE CITIZENS ADVICE & LAW CEMTRE LIMITED (REGISTERED NUMBER: 078909961 Report of the Tru5tee5 for the Year Ended 31st March 2023 RegisterÈd offlce 277 High Street North End Northallerton North Yorkshire DL7 8tIw Trustees l Behrens lappointed 10181221 L Collin813ppointed 10181221 C Colllns M A Davis N H Downey lappointed 10181221 C G Goodrick CALes J l Martin lappointed 10181221 R Pringle l Ritchie (appointed 10181221 J E Sharp K Tatham (appointed 10181221 L Tunney M J Williams The following trustees hold the office of.. Chair Wtce Chair &Treasurer CALe5 R Pringle Company Secretary C A Shreeve Audltors BK Plus Audit Ltd Statutory Auditor 52 StJohns Lane Hèlifax WE5tYorkshlre HXI 2BW Bankers CAF Bank Ltd 25 Kings Hill Avenue WÈst Malling Kent ME19 4JQ Page 4

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED (REGISTERED NUMBER- 078909961 Report ofthe Trustees lorthe Yeai Ended 31st March 2023 STATEMENT OF7RU5TEES' RESPONSIBILITIES The tru5tee5 Iwhts are also the directors of North Yorkshire Citizens Advi£e & Law Centre timlted for the purposes of company lawl are responsible for preparlng the Report ol the Trustees and the financial statements in a¢CDrdanc with applicable law and United Kingdom AccountlnE Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statem&nts for each financial year whlch give a true and fair view o* the state ol affairs of the charltable company and of the incoming resources and application tsf resources, In¢ludinB the income and expenditure, of the charitable company foT that period. In preparing those financial Stateme￿tS. the trustees ère requlred to select sultable accounting policie5 and then apply them consistently.. observe the methods and principle5 in the Charity SORP,. make judgements and estimates that are reasonable and prudent,. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charltable company will continue in business. The t¥UStees t￿ ￿spOnsible for keepin8 proper accounting retords which dlsclose wtth reasonable accuracy at any time the financial PD5ition of the charitable company and to enable thern to ensure that the financial statements comply wlth tho Companies Act 2006, They are also responsible for safegu3rding the as5et5 of the chaiitable company and hence for taking reasonable Steps lor the preventlon and detection ol fraud and other irregularities. In so far as the trustees are awar@: there 15 no relevant audit informatlon of whlch the charitable company's auditors are unaware- and the trustees have taken all 5tep5 that they ought to have taken to make thems&lves aware ol any relevant audit inlormatlon and to establish that the èuditors are aware of that information. AUDITORS The audltors, BK Plus Audit Ltd. will be proposed for re-appointment at the forthcomin8 Annual General Meeting. Approved by order of the board of t¥ustees oW.1212023 and signed on its behalf by.. C A Les- Trustee Pège 5

Report of the Independènt Audltors to the Members of North Yorkshire Citizens Advlce & Law Centre Limlted IRe8lstered number: 078909961 Oplnlo We have audited the fSnancial statements ol North Yorkshire Cltizens Advice & Law Centre Llmited Ithe 'charitable company'l for the year ended 31st March 2023 which comprlse the Statement of Financi31 Actlvities, the Balance Sheet, the Cash Flow Statement and ntstes to the financial 5tatement5, including a summary of significant accounting policies. The flnancial reporting framework that has been applied in their preparation Is appllcable law 3nd United Kingdorn Accounting Standards Iunited Kingdom Generally Accepted Accounting Practicel. In our opinion the financial statements.. give a true and lair view of the state of the charltable company's aff8irs a5 at 31st March 2023 and ol its incoming resources and application ol resource5, including its Income and expenditure, lor the ye3r then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practlee,. and hawe been prepared in accord3nce with the requirements of the Companie5 Act 2006. 8asls for oplnlon We conducted our audit1n accordance wlth International Standards on Auditin8 IUKI IISAS IUKII and applicable law. Qur responsibllities under those standards are further described in the Audltors, responsibilities lor the audit ol the financial 5t3tements section of ovr report. We are Independent of the charitable company in accordance with the ethical requirements that a￿ relevant to our audit of the flnancSal statement5 in the UK, includln8 the FRC'S Ethica5 Standard, and the provi51ons èvallable lor small entities, in the clrcumstsnc￿s set out in note 19 to the financial statements, and we have lullilled our other ethical responsibilities In accordance with these requiremeFlts. We believe that the audit evidence we have obta%ned is sufficient and appropriate to promde a basls for our opinion. Conclu5ion5 relatlng to golnB concern In auditing the financial statements, we have concluded that the trustees, use of the 80ing concern ba515 of ac(ountln8 in the preparation ol the linanclal statements15 appropriate. Based on the work we have performed, we have not idontified any material uncertainties relatin8 to events or conditlons thaL individually or collectively. may cast Slgniflcant doubt on the charitable £ompany's ablllty to Cont￿nUe as a going concern lor a period ol at least twelve months from when the financial stat&ment5 are authorised for issue. Our responsibllSties and the responsibilities ol the trustees with respect to going con￿rrn are described in the relevant sections ol this report. Other InfoTmation The trustees are responsible for the orher information. The other informatlon comprises the inlorm8tion included in the Annual Report, other than the finantial statements and our Report ol the IrEdependent Auditors thereon. Our opinion on the financial statements does not cover the other Information and, except to the extent othenwlse explitltly stated in our report, we do not expres5 any form ol assurance conclusion thereon. In connection with our audlt of the financial Statements, our responsibility is to read the other Informatlon and, In doing so, consider whether the other inloymation 15 materlally inconsistent with the financial statement5 or our knowledge obtained in the audlt or orherwise appears to be m8terlally mlsstated. 11 we identify such material incon5i5tencies or apparent material mlsstatements, we are required to determine whether thi5 gives rise to a material mi55tstement in the financial statements themselves. 11, based on the work we have performed, we conclude that there is a m3te¥ial m1s5tatement ol this other information, we are required to report that fact. We have nothin8 to report in this regaid. Opinlons on other matters prescrlbed bythe Componles Att 2006 In our opinion, based on the work undertaken in the coyrse ol the audit.. the inforrnation given in the Report of the Trustees for the financial year lor which the financial staternents are prepared 15 consistent wlth the financial stateNent5,' and the Report of the Trustees has been prepared in accordance with appllcable legal requirements. Pag@ 6

Report of the Indepeftdènt Audiiors to the Members of North Yorkshlre Citizens Advlce & Law Centré Limltèd IRe8lsteYed number.. 078909961 Matters on whlch we are required to repolt by ex￿pIlon In the light ol the knowledge and understanding ol the charitable company and its environment obtained in the course of the audit, we have not Identifled material misstatements in the Report of the Trustees. We have nothing to report in respect ol the following matters where the Companies Act 2006 requires us to report to vou if, in our opinion.. adeouate accounting records have not been kept or return5 adequate lor our audit have not been received from brènthes not visited by vs,, or the financial statements are not in agreement with the accounting records and returns,. or certain disclosure5 of trustees, remuneration specified by law are not made,. Dr we have not received all the Information and explanation5 we requi￿ for our audit,. or the trustees were not entitled to tèke advantage of the small compallies exemption from the requirement to prepère a Strategic Report or in preparing the Report of theTrustees. Responslbilities of tiustees As explained more fully in the Statement ol Trustees, Responsibilities, the trustees (who are also the director5 Df the charitable company for the purposes ol company lawl are responsible lor the preparatlon of the financial st3tement5 and for being 5ati5fied that they give a true and falr vlew, and for such internal control 85 the trustees determine is necessary to enable the preparation ol financial statements that are free from material misstatement, whethe¥ due to fraud orerror. In preparing the flnanclal statements, the trustees are responsible lor 35sessing the charitable company's ability to continue as a goin8 concern, disclosing, as applicable. matters related to gtyng concern and using the goinE concern basis ol accounting unless the trustees either intend to Ilquldate the charitable company or to cease Dperatlons, or have no realistic alternative but to do so. P38e 7

Repoit of the IndependentAudltors io the Members of North Yorkshire Citizen5 Advice & Law Centrè Limlted IReBlstered number.. 078909961 Oui re5ponslbllltles for the audlt of the flnanclal statements Our objective5 are to obtain reasonable assuran￿ about whether the financial statements as a whole are free from matorial misststement, whether due to fraud or error, 3nd to issue a Report of the Independent Auditors that includes our opinion. Reasonable a55urance Is a high level of assurance, but is not a guarantee that an audit conducted in accordance wlth ISAS IUKI will always detect a material misstatement when it exi5t5. Misstatements can arise from fraud or error and are considered material if, individually or In the a88regate, they could reasonably be Èxpected to influence the economic decisions of users taken on the basis of these flnancial statements. The extent to which our procedures are ￿pable of detect*ng irregularitie5, includinB fraud is detailed below-. Our appr08ch to identifying and assessing the risks trf material misstatement in respect ol irregularities, induding fraud and non-compliance with laws and regulations, was as follows.. The engagement partner ensured that the engagement team collectively had the èppropriate cornpetence, tapabilitles and skills to identify or recognise non-compliance with applicable laws and regulations,. We identllied the laws and Tegulations appllcable to th￿ company through dlscussions with directors and other management, and from our commercial knowledge and experience of the industry sector,. We focused on specific laws and regulations whlch we conSide￿d may have a direct materlal effect on the financial 5tatement5 or the operations ol the ctsrnpany, including the Companies Act 2006. taxation legislation and data protection, anti-bribery, employment, environmental and health and safety We assessed the extent of compliance with the laws and regulations identified above through maklng enquiries of management and inspecting legal correspondence,. and Ensured laws and regUla￿on5 were communicated within the audit team re8ularly and the team remained alert to instance5 of non-compliance throughout the audit. We assessed the 5Usceptiblllty of the company's financial statements to material mi55tstemenL includlng obtainin8 an understanding of how frèud mlght occur, by.. Maklng enquiries of management as to where they considered there was a susceptibllity to fraud, their knowledge ol actual, suspected and alleged fraud,. Considering the internal controls in place to mitl8ate rlsks of fraud and non-compliance with laws and regulations,. and Understanding the design ol the company's remun&ration pollcles. To addres5 the risk of fraud through man8gement blas and overrlde ol controls, we,. Performed analytical procedures to identify any ￿nUsUal or unexpected relationships,. Tested journal entrie5 tD identify unusual trans8Ction5- Assessed whether judgements and &ssumptlons made in determining the accounting estlmates set out In note 2 were indlcative of potential bi85; and Investigated the ratlonale behlnd significant or unusual transactlons. In re5pon5e to the risks of irregularlties and non-compliance with law5 and regulations, we desi8ned procedures which Included, but were not limited to.. Agreeing financial statement disclosure% to underlyin8 supporting documentation,. Reading the minutes OF meetings ol those charged with governance.. Enquiring of management as to actual and potential litigation and claims., and Reviewing correspondence with HMRC, relevant regulators and the company's legal advisors. Page 8

Report of the Independent Audltors to the Members of North Yorkshlre Citizen5 Advlce & Law Centre Ilmlted (Reglstered number,. 078909961 There are inherent limitations in our èudit procedures descrlbed above. The more removed that laws and re8ulatlons are from the financial transaction5. the less Ilkely it is that we would become 8ware of ntsn-compliance. Auditing standards also limit the audit proceduTes required to Identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material mi5Staternents that arise due to fraud can be harder to detect than those that arise from error 3S they may involve deliberate concealment or collusion. A further description ol our respon5ibilltles lor the audit ol the financlal st2tement5 Is located on the Financial ReportinB Councll's website at www.frc.org,uklauditorsrespon5ibilities. Thls description forms part of our Report ol thè Independent Auditors. Use of our report Thi5 report 15 rnade solely to the charitable company's members, 85 a bodyj in accordance with Chapter 3 01 Part 16 of the Companies Act 20D6. Our audit work has been undertaken 50 that we might state to the charitable company'5 members those mattels we are required to state to them In an auditors, report and for no other purpDse. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the chBritable company and the charitable company'5 members as a body, lor our audit worK for this report, or for the opinion5 we havo formed. Victoria Atkinson BA FCA Isenlorstatutory Auditorl for and on behalf of BK Plu5 Audlt Ltd Statutory Auditor 52 St Johns Lane Halilax West Yorkshire HXI 2BW Date.. Page 9

NORTH YORKSHIRE CITIZENS ADVICE & L4W CENTRE LIMITED Statement of Financial Attlvlties Ilncorporatlng an Income and Expenditure Account) ft*r the Year Ended 31st March 2023 3113123 Total funds 3113122 Total fund5 Unrestricted funds Restrlcied funds Notes INCOME AND ENDOWMENTS FROM Donations and legaoes 738,405 221,067 959,472 6,569 Charltsble actlvltie5 Inlorrnation 3nd advice services 703,714 2,275,643 2,979,357 1,722,048 Investrnent income 10,162 10,162 Isi Total 1,452,281 2.496,710 3,948,991 1,728,768 EXPENDITURE ON Charitable a¢tlvltles Information and advice services 821,733 2,263,073 3,084,8( 1,624,601 NET INCOME 630,548 233,637 864,185 104,167 RECONCILIATION OF FUNDS Total funds brought forward 975,448 159,990 1,135,438 1,031,271 TOTAL FUNDS CARRIED FORWARD 1,605,996 393,627 1,999.623 1,135.438 The notes form part ol these lin8nual statements Page 10

NORTH VORKSHIRE cifizENS ADVICE & LAW CENTRE LIMITED IREGISTERED NUMBER,. 078909961 Balance Sheet 31st March 2023 3113123 3113122 Notes FIXED ASSETS Tangible assets 12 768.996 302,798 CURRENT A55ETS Debtors Cash at bank and in hand 13 160,217 1.293,753 76,619 940,190 1,453,970 1,016,8(19 CREDITORS Amounts fallin8 due within one year 14 1223.3431 1184,1691 NET CURRENT AssErs 1,230.627 832,640 TOTAL ASSETS LESS CURRENT LIABILITIE5 1,999,623 1,135,438 NET ASSETS 1,999,623 1,135,438 FUNDS Unrestricted funds Restricled fund5 17 1.605,996 393.627 975,448 159,990 TOTAI FUNDS 1,999,622 1,135,438 These financial Statements have been prepa¥ed in accordance with the provisions applicable to charitsble cornpanies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue 06142I21Y28............,.........,..... and were signed on its behalf by.. on CA Les- Trustee The notes form part of these linaNcial staternents Page 11

NORTH YORKSHIRE CITIZENSADVICE & LAW CENTRE LIMITED Cash Flow statement for thè Year Ended 31st March 2023 3113123 3113122 Notes Cash flows from operatlng activities Cash generated from operations 843.401 149,472 Net cash provided by operating aetlvities 843,401 149,472 Cash Ilowslrom investlng a¢tlv5tles Transfer of lix£d assets Interest received 1500,0001 10,162 151 Net cash lused inllprovided by investlng activities 1489,8381 151 Change in tash and cash equlvalents in thè reporting perlod Cash and lash e4uivalent5 atthe be8lnnln8 of the reporting perlod 353,563 149,623 940,190 790.567 Cash and tash equlvalents atthe end of the reportÉng pèrlod 1,293,753 940,190 The notes form part of these financial statements Page 12

NORTH YORKSHIRE CITIZEN5 ADVICE & LAW CENTRE LIMITED Notes to the Cash Flow Statement for the Yèar Ended 31st March 2023 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPEPATING ACTIVITIES 3113123 3113122 Net Income for the reportln8 perlod la5 ￿rthe Statement ol Flnanclal Activities) Adjustment5 for., Depreciation charges Interest received Increase in debtors Increase in crÈditor5 864,185 104,167 33,801 110,1621 183,5971 39,174 14,772 11511 114,6091 45,293 Net Cash provided by operations 843,401 149,472 ANALYSIS OF CHANGES IN NET FUNDS At 114122 Cash flow At 3113122 Net cash Cash at bank and in hand 940,190 353,563 1,293,753 940,190 353,563 1,293,753 Total 940.190 353,563 1,293,753 The notes form part of these finencial statements Page 13

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Notes to the FSnanclal Statements forthe Year Ended 31st March 2023 ACCOUNTING POLICIES Basis of preparlng the financlal gtatements The financial statements ol the charitable company, which 15 a publlc benefit entity under FRS 102, have been prepared in accordance with the Charitles SORP IFRS 1021 'Accounting and Reporting by Charitie5.' StatEment ol Recommended Practice appllcable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191,, Financi31 Reporting Standard 102 'The Financial Reportin8 Standard appllcable in the UK and Republic ol Ireland, and the Compantes Act 2￿6. The financial statements have been prepared under the hlstorical cost convention. Irscome All income is reco8nised in the Statement of Flnancial Activities Once the charity has entitlement to the funds, it is probable that the income will be received and the amount C3n be measured reliablv. Expèndlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committin8 the tharity to that expenditure. it ss probable that a transfer of economic benefits will be required in settlement and tho amount of the obligation can be measured reliably, Expenditure is accounted for on an 3ccruals basis and has been classified under headings that aggregBte all cost related to the Category. Where costs c3nnot be directly attributed to particular headings they have been allocated to activities on a basi5 COnSiStent with the use of resources. Tanglble flxed a55ets Depreciation is provided at the followin8 annual rates In order to write off each asset over its estimated useful Freehold property Plant and machinery Motorvehleles straight Ilne over 25 years and StralEht line over So years Straight line over 5 years Straight line over 4 years Taxatlon The charitv 15 exeThpt from corporation tax on its charltable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectlves at the discretion of the trustees. R25tritted fund5 can only be used for particular restricted purposes withln the objects of the charity. Re5trictiDns arise when specified by the donor or when funds are raised for part1cular restrlcted purposes. F(trther explanation of the nature and purpose of any iestricted fund is included in the note5 to the Ilnanclal statements. Penslon costs and other post-retlrement benèllts The charitable company operates a defined contribution pension scheme. Contributions payable to the ¢haritable company's pension scheme are charged to the Statement of Financial Activitie5 in the period to which they relate. Page 14 continued.

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Notes to the Flnanclal Statements- contSnued torthe Year Ended 31st March 2023 DONATIONS AND LEGACIES 3V3123 3113122 Donations 959,472 6,569 Included withln donations are amounts totalling £927,268 in relation to the net assets transferred from Citizen5 Advice Craven and H3rroBate Districts Ltd and Citizens Advice Scarborough & District Limited upon the merger in 2022123. INVESTMENT INCOME 3113123 3113122 Oeposit account interest 10.162 151 INCOME FROM CHARITABLE ACTIVITIES 3113123 Information and advice seNI 3113122 Ttrtal GTant5 and contracts income Room hirE and miscellaneous income 2,949,434 29,923 1,694,499 27,549 2.979,357 1,722,048 CHARITABLE AcfiviTIES COSTS Direct Costs (see note Sl Support costs Isee note 71 Totals Information and advice seNices 2,661,957 422,849 3,084.806 Pège 15 continu8d.

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Notes to the Flnanclal 5tatements- contlDued lorthe Year Ended 31st March 2023 DIRECT COSTS OF CHARITABLE ACTIVITIES 3113123 3113122 Stall costs Insur3nce Light and heat Telephone Postage ènd stationery 1,922,609 366 1,530 1,083,998 878 2,993 2.276 2,594 2,255 8.365 4.194 17,957 12351 10,922 2,646 3,450 1,401 6,138 16.681 2.548 12,527 29,392 20,394 13,193 7,342 6,991 8,326 27.547 Sundries Rent and rates Repair5 and maintenance Computer repair5 and maintenance Staff training and recruitment Stall travel Volunteer expenses Reference materials Interpreting costs L@8al and professional Rural Advice 8us Partner payment5 Bank charges Deprec13tion 6,565 3.497 235,502 192 4,256 546,439 88 33,801 2.661,957 1,392,305 SUPPORT COSTS Managernent Information and advice setvice5 422,849 NET INCOMEIIEXPENDITUREI Net incomellexpenditurel is stated alter Char81n￿{credItingl'. 3113123 3113122 Depreciation- owned a55ets 33,802 14,772 Page 16 continued,..

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE UMITED Notes to the Flnancial StatÈmenis. ￿ntInUed for tho Year Ended 315t March 2023 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuner8tion or other benellts for the year ended 31st March 2023 nor for the year ended 31st March 2022. Tiustees, expenses There were no trustees, expenses paid for the year ended 31st March 2023 nor for the year ended 31st March 2022. io. STAFF COSTS 3113123 3113122 Wages and salaries Social security costs Other pension c05ts 1,967,752 145.258 41,513 1.119,268 79,944 20.210 2,154,523 1,219.422 The average monthly numberof employees during the ye8rwas as follows: 3113123 104 3113122 67 Total head count No employees received emoluments in excess of £60,000. The key management personnel of the charlty has been identified as the the ehief executive. The aggregate employment benefits, including employErs natlonal insurance and pension contributions, for the key management personnel for the year was £51,59212022.. £43,750>. IL COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVITIES Unrestricted funds Restricted funds Total funds INCOMEAND ENDOWMENTS FROM Donations and leeacies 6,569 6,569 Charltable activities Information and advice seNlces 411,207 1,310.841 1,722,048 Investment Income 151 151 Total 417,927 1,310,841 1,728,768 EXPENDITURE ON Charitablè acilvltSes Information and 8dvice seNlces 344,708 1,279.893 1,624,601 Page 17 contlnued,..

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE UMIYED Notes to the Flnanclal Staternèftts. contlnued for the Year Ended 31st March 2023 ii. COMPAFiATIVE5 FOR7HE STATEMENT OF FINANCIALACTIVITIES- contlnued Unrestricted funds Restricted funds Tot21 funds Nyf INCOME Transfers between lunds 73,219 14,5461 30,948 4,546 104,167 Net movement In funds 68.673 35,494 104,167 RECONCILIATION OF FUNDS Total funds brought forward 906,775 124.496 1.031,271 TOTAL FUNUS CARRIED FORWARD 97S,448 159,990 1,135,438 12. TANGIBLE FIXED AS5Ers Improvements to property Freehold property Plant and machlnery Motor vehicles Tota15 COST At 1st April 2022 Traasler to ownership 333,621 500,000 51,943 5.692 17.034 408,290 500.000 At 315t March 2023 833.621 5L943 5,692 17,034 908,29D DEPRECIATION At IstApril 2022 Charge for year 76.597 26.672 14,329 2,868 5,692 8,874 4,262 105,492 33,802 At 31st March 2023 103,269 17,197 5.692 13,136 139,294 NET BOOK VALUE At 31st March 2023 730.352 34.746 3,898 768,996 At 31st March 2022 257,024 37,614 8,160 302,798 Page 18 Continued...

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Notes to the Financial Statèment5- tontlnued forthe Year Ended 31st March 2023 DEBTORS.. AMOUNfs FALLING DUE WITHIN ONE YEAR 3113123 3113122 Trade debtors Other debtors Prepayrments Accrued income 73,815 1,615 17,239 67,448 12,578 16,874 47,167 160,217 76,619 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 3113123 3113122 Trade creditQTS Social security and other t?Kes Pension control account Other creditors Accruals Deferred income 7,226 39,178 31,319 29,210 74,034 20,201 82,725 6,984 13,931 102,725 223,343 184,169 15. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating lease5 fall due as follows.. 3113123 3113122 Within one y@3r Between one and five years 24,700 48,750 73,450 16. ANALYSIS OF NET ASSETS 8ETWEEN FUNDS 3113123 Total funds 3113122 Total funds Unrestricted funds Restritted funds Fixed a55et5 Current a552t5 565,342 1,262,492 1221,8281 203,654 191,488 11,5151 768,996 1,453,970 1223,3431 302,798 1,016,809 1184,1691 1.605,996 393,627 1,999.623 1,135,438 Pa8e 19 continued...

NORTH YORKSHIR£ CITIZENS ADVICE & LAW CENTRE LIMITED Note5 to the Financial St3teMÈIIts. tonllnued for the Year Ended 31st Marth 2023 17. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 3113123 At 114122 Unrestricted lunds Unrestricted fund- General Unrestrlcted fund- Financial Development Unr&5tricted fund- NYCC Designated Deyignated- Advi￿ Van De5ignatEd fund- Contractual Committnent Designated fund- Equipment Designated fund- Fixed as5et5 Deslgnated fund- Premises 351,149 36,440 39,761 245,300 180,974 129,1941 17,6831 245,307 777,430 7,246 32,078 1245,3001 10,000 10,000 169,200 8,700 1223.9071 36,000 169,200 8,700 565,342 36,000 302,798 486,451 975,448 630,548 1,605,996 Restrlcled funds Acce55 to luslico IHALSI Acces5 to justice ILSLIPI Acces5 to Justice Foundation Advice Matters-The Community Fund Building Fund 1,515 2011 11,5151 11731 18,7311 203,654 1,627 299 1,184 417 10,466 15,787 840 110,1741 8,270 19,7711 11,1761 124,1281 10,262 2,174 6,796 877 19,6051 36.458 1,314 11,5151 173 8,731 203,654 1,627 299 1,184 417 10,466 15,787 840 Energy Redress Scheme Hardship and Home1essne5s Prevention Harrogate District Foodbank Henry Smith Horne5 for Ukralne Hospital Innovation Community Money and Benefits INYCCI Nationwide Housing Matters PensSon Wise Rural Advice Bus Ryedal& DC Cost ol Llving SCarboro￿gh Energy Advice Scarboroush Financial Hardship Selby & District Foodbank Tru5sell Trust Winter Health 10,174 8,270 9,771 1,176 35,402 11,274 10,262 2,174 6,796 877 9,605 83,443 119,901 159,990 233,637 293,627 TOTAL FUNDS 1.135,438 864,185 1,999.623 Page 20 contlnued...

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Note5 to the Flnanclal Statemenls- contlnued torthe Year Ended 31st Marth 2023 17. MOVEMENT IN FUNDS- contlnued Net movement sn funds, included in the above are as follows.. Incoming re50urce5 Resources expended Movement in funds Unrestrlcted funds Unrestricted fund- General Unrestricted fund- Financial Development Unrestricted fund- NYCC Déslgnated fund- Fixed assets 616,381 5,000 330,899 500,000 1435,4071 134,1941 1338,5821 113,5491 180,974 129,1941 17,6831 486,451 1,452,280 1821,7321 630,548 Resiilcted fund5 Access to Justitr IHALSI Access to Jugtice ILSLIPI Acce5S to Jugtite Foundatlon Advice Matters- The Community Fund ATI Harrogate BEIS Advice Llne Building Fund 89,700 54,286 30.390 82,578 20.371 7,739 223.907 7,950 62,574 45,724 21,059 142,580 55,221 40,0(X) 38.OQK) 189,9011 155,8011 130,5631 191,3091 120,3711 17.7391 120.2531 16,3231 162,2751 144,5401 120,6421 1142,5801 144,7551 124,2131 137,1601 110,1741 1225,4171 134,7941 19,7711 1485,0001 1129,8901 15fJ 2001 1124,2811 112,7381 142,1331 112,6721 14,1151 14,cAYJI 1226,3131 1188,1511 12011 11,5151 11731 18,7311 203,654 1,627 299 1,184 417 Energy Redress Scheme Hardship and Homelessness Prevention Harrogate Distrlct Foodbank Help to Claim Henry Smith Homes for Ukraine Hospltal Innovation Community MaPS Debt Adviee Money and Benefit5 INYCCI Natlonwide Housing Matters NYCC Fuel Vouchers Pension Wise Pornoc Rural Advice Bus Ryedale DC Cost of Living Scarborough Energy Advice Scarborough Financial Hardship Selby & District Foodbènk Temp Hall Tfussell Trust Winter Health 10,466 15,787 110,1741 225,417 43,064 8.270 19,7711 485,000 128,714 55,200 100,153 23,000 44,307 19,468 4,992 4,000 216,708 224,6D9 11,1761 124,1281 10,262 2,174 6.796 877 19,6051 36,458 2,496,711 12.263,0741 233,637 TOTALFUNDS 3,948.991 13,084,806) 864,185 P3ge21 contlnued,.,

NORTH YORKSHIRE CITIZENSADVICE & LAW CENTRE LIMITED Notes to the Financlal Ststements- continued for the Year Ended 31st March 2023 17. MOVEMENT IN FUNDS- £Oftiinuèd Comparatlves for movement In funds Net rnovernent in funds Transfers between funds At 3113122 At 114121 UnrestTlcted fund5 Unrestricted fund- General Unrestricted fund- Finan<ial Development Unrestricted fund- NYCC Designated Deslgnated fund- Fixed assets De5ign8t8d fund- Premlses 363.570 43.251 30,584 151,800 317,570 75,592 16.8111 9,177 188,0131 351,149 36,440 39,761 245,300 302.798 93,500 14,2561 15,7771 110,5161 5,777 906,775 73.219 14,5461 975,448 RestrScted funds Access to justice (￿LIp) Acces5 toJu5tice Foundation Advice Matters-The Cornmunity Fund Energy Redress Scheme Help to Claim Innovatlon Community MaPS Debt Advice Money and Benelils INYCCI Natlonwide Housing Matters Pension Wise Rural Advice Bus Selby Advice Network Trussell Trust Winter Health 185 2,233 7,604 1,330 12,0601 976 53 13,5271 14,1971 542 113.1441 9,771 119,1281 1401 14851 8,691 52,166 1,515 173 8,731 151 1,718 14,371 1,809 10,174 15421 1,024 12,120 9,771 1,176 35,402 20,304 33,134 636 914 31,277 2,308 11511 9,605 83.443 124,496 30,948 4,546 159,990 TOTAL FUNDS 1,031,271 104,167 1,135,438 Page 22 continued..,

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Notes to the Financial Statemènts. contlnued for the Year Ended 31st March 2023 17. MOVEMENT IN FUNDS- contlnued Comparative net movement in funds, included in the above are as follow5= Incoming resources Resources expended Movement in funds Unrestrlcted funds Unrestricted fund- General Unrestrictod fund- Financial Development Unresiricred fund- NYCC Designated fund- Fixed assets Design3tÉd fund- Premises 243,821 10.000 158,132 1168,2291 116,8111 1148,9551 110,5161 11971 75,592 16,8111 9,177 110,5161 5,777 5,974 417.927 1344.7081 73,219 Restricted funds Acces5 toJu5tice (￿LIP) Access to Justice Foundation Advice Mattors- The Community Fund Energy Redress Scheme Help to Claim Innovation Community Maps DebtAdvice Money and Benefits INYCCI Nationwide Housin8 Matters NYCC Fuel Vouchers Pension Wise Rural Advice Bus Selby Advice Notwork Trussell Trust Winter Pleèlth 108,571 45,000 85,312 26.138 85,109 1107,2411 147,0601 184,3361 126,0851 188,6361 14,1971 1178,4351 148,1441 138,1221 1205,0001 1131,0301 191,1701 14851 1141,9591 187,9931 1,330 12,0601 976 53 13,5271 14,1971 542 113,1441 9,771 178,977 35,000 47,893 205,000 111,902 91,130 119,1281 1401 14851 8,691 52,166 150,650 140,159 1,310.841 11,279,893) 30,948 TOTAL FUNDS 1,728,768 11,624.6011 104,167 Pa8e 23 continued.

NORTH YORKSHIRE CITIZENS ADVICE & L4W CENTRE LIMITED Notes to the Flnanclal Statement5- contlnued for the Year Ended 31st March 2023 17. MOVEMENT IN FUND5- continued A current year 12 months and prlor year 12 month5 combined posltion is as follows,. Net movement in funds Tran5fer5 between funds At 3113123 At 114121 Unrestfitted funds Unrestricted fund- General Unrestricted fund- Fin3nci81 Development Unrestrlcted fund- NYCC Designated Designated- Advite Van Deslgnated fund- Contractual Commitment Designated fund- Equipment Designated fund- Flxed assets Deslgnated fund- Prernises 363,570 43.251 30.584 151,800 256,566 136,0051 1,494 157,294 777.430 7,246 32.078 1151,8001 10,0 10,000 169,2CKJ 8,700 1228,1631 30,223 169,2th) 8,7 565,342 36,OC 317,570 475,935 5,777 906,775 703,767 14,5461 1,605.996 Resttlcted funds Access to Justice IHALSI Access tolustice ILSLIPI Access tolustice Foundttion Advice Matters-The Community Fund Building Fund Eastlield Energy Redres5 Scheme ardship and Homelessness Prevention Harrogate Distrlct Foodbank Help to Claim Henry Smith Homes for Ukraine Hospit31 Innovation Community MaPS Debt Advice Money and Benefit5 INYCCI Penslon Wise Rur35 Advice Bus Ryeda5e DC Cost ol Livlng 5carborouBh Energy Advice Scarborough Financial Hardshlp Selby Advice Network Selby & District Foodbank Trussell Trust Winter Health 12011 11851 12.2331 17.7551 203.654 1,627 352 1,184 417 13,5271 10.466 15,787 840 114,3711 542 14,8741 120,3041 124,1681 10,262 2,174 6.796 14851 877 19141 88,624 12011 185 2,233 7,6(14 151 203,654 1,627 299 1,184 417 1,718 1,809 10.466 15.787 840 14,371 15421 1.024 12,120 20,304 33,134 8,270 2,308 11.274 10,262 2,174 6,796 636 Iisii 877 914 31,277 119.901 124.496 264,585 4,546 393.627 TOTALFUNDS 1,031,271 968,352 1,999,623 Page 24 continued...

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Notes to the Financial Statemenls. contlnued forthe Year Ended 31st Marth 2023 17. MOVEMENT IN FUNDS- ¢OAtlnued A current year 12 months and prior year 12 months combSned n@t movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrlcted funds Unrestricted fund - General Unrestricted fund- Financial Development Unrestricted fund- NYCC Designated fund- Fixod assets Designated fund Premlses 860.202 15,000 489,031 500,000 5,974 1603,6361 151,0051 1487,5371 124,0651 11971 256.566 136,0051 1,494 475,935 5.777 1,870,207 11.166,4401 703,767 Restrlcted fund5 Acce55 to Justice IHALSI Access to Justice IL5LipI Access to Justice Foundation Advice Matters- The Communlty Fund ATI Harrogate BEIS Advice line uilding Fund 89,7 162,857 75,390 167,890 20,271 7,739 223,907 7,950 88,712 45,724 21,059 227,689 55,221 40,000 38,000 189.9011 1163,0421 177,6231 1175,6451 120,3711 17.7391 120,2531 16,3231 188,3601 144,5401 120,6421 1231,2161 144,7551 124.2131 137,1601 114,3711 1403,8521 182,9381 147,8931 1690,0001 1260,9201 155,2001 1215,4511 112,7381 142,1331 112,6721 14851 14.1151 14,0001 1368,2721 1276,1441 12011 11851 12,2331 17,7551 203,654 1,627 352 1,184 417 13,5271 10,466 15,787 840 114,3711 S42 14,8741 Energy Redress Scheme Hardship and Homele55ness Prevention Harrogate Dlstrlct Foodbank Help to Claim Henry Smith Homes for Ukraine Htsspital Innovation Communlty Maps Debt Advice Money and Benefits INYCCI Nationwide Housing Matters NYCC Fuel Vouchers Pension Wt5e Pomo¢ Rural Aclvice Bus Ryeda1e DC Cost of Llving Scarborough Energy Advlce Scarborou8h Financial Hardshlp Selby Advice Network Selby & District Foodbank Temp Hall Trus5ell Trust Wint&r Health 404,394 78,064 47,893 690,000 240,616 55,200 191,283 23,000 44,307 19,468 120,3041 124,1681 10,262 2,174 6,796 14851 877 4,992 4,000 367,358 364,768 19141 88,624 3,8Q7,552 13,542.9671 264,585 TOTAL FUNDS 5,677,759 14,709,407) 968,3S2 Page 25 continued...

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENIRE LIMITED Notes to the Financial Statements- continued for the Year Ended 31st Marth 2023 17. MOVEMENY IN FUNDS- Contlnued Re5trlcted funds are for the lollowlng purp05es'. AC￿55 tojustlce Foundat40n Helping individua15 to access Sp￿la11St advice and support so that they are more likely to purSUE their tase. elping the most vulnerable c5ients in our community in the area ol welfare beneflts and rights. Access to Justlce (Help Accessing Legal SeThlcesl Grant funding for the purpose of improvln8 and sustaining access to early lega1 advice and Support to avoid unnecessary Court proceedings, and to prepare litigants in person foT proceedings where it is necessary. Fundin8 forecasted to end Mar 23 but was extended to Jun 23. Acces5 t0just1￿ IL5LipI Project funded by the ministry ol Justice to pilot different approaches across the country to finding alternative5 to court in soci31 law cases. Our project is focused on funding a specialist advlser In family law, discrimination and housing law, We work in partnership with IDAS Idomestic violence charity) and Klrklees Cirizens Advice nd Law Centre. Ended Sept 22. Advlce Matter5. The Communlty Fund Bèsed in Selby, the project delivers welfare benefits and debt advice to indwidua15 and to front line workers in other orBanlsations. The funding also enables us to recrult and train volunteers to deliver advite on any matter. Actlon Toward Inclu5ion- Harrogate Project in York, North Yorkshlre and East Riding which Is part ol the n3tional BulldinB Better Opportullitie5 programme, funded by the Big Lottery Fund and European Socia5 Fund. It saw 60+ organisatlons engage with and provide mentoring and support around health, finan￿ and ski115 to 2,ODO ol the most disadvantaged individuals in the communitv QKperienclng a range of complex challenges. Partitipants were economicall¥ inactive or unemployed and through the project were supported to OVe￿Orne bJrrlers and move closer towards employment as well as addressing a ranBe ol soclal Issue such as poverty and 50clal Èxtlusion. Ended Jun 23. BEISAdvlce Llne Funding provided by BEIS Covid Response funds through Cit12ens Advice, to provlde additional telephone advice to clients through Advicellne. This funding gtarted In Mar 21 and ends Mar 23. 8ulldlng Fund The fund was used to purchase the fre&hold property at Northallerton which would be refundable to the Big Lottery on subsequent disposal of the property. The balance will fund the fulure depreciation of the freehold property and other fixed assets purchased with the funding. Eastfleld One-year grant funded by the Eastlield Parish Councll for the purpose of delivering generalist advice to the residents of the Eastlield area of Scarborough. This funding is revlewed every year, but hès been awarded since 2007 Energy Redress Scheme Project to fund 2 energy advlsers. Succe55fu1 bid for a larger project which lund5 th25e workers 2nd other partner aBencies. The Energy Redress fund is paid lor via flnes on ener8y companies. Ends Mar 24. P3ge 26 continued..

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Note5 to the Flnanclal Statements- continuèd forthe Year Ended 31st March 2023 17. MOVEMENT IN FUNDS- contlnued Hardshlp and Homelessness Prevention Funded by the Hambleton District of North yorkshi￿ Council to give bespoke specialist advlce by telephone, face to face and outreach appointments to ensure that indivlduals do not suffer through lack ol knowledge of their rights and respon5ibillties or of the services available, or through an inability to expiess their needs effectively. Project ends Mar 24. Harrogate Dlstilci Foodbank A project to provide lace to face outreach service acr05S the Harrogate District loodbank centres offering an access point lor people in Ptarrogate who are facing personal crises to timely advice specifically 5peciali5t debt and money advice, income maxirni5ation includin8 welfare benefits checks and better off calculation5 and scen8ri0 plannlng. Advice on enerBV, housing and Employment and any other issues that may arise. The speclali5t C8seworker also provides upskilling and training for foodbank volunteers and staff Involved with clients In their information guidance and si8np05tin8 role. Funded uHtII Feb 25. Hèlpto Clalm Funded by the DWP to provlde SUPPDrt and advlee for individuals claiming Universal Cred￿t forthe first time. Henry5mlth A three-year project advising and assisting clients with mental health problems within the Scarborough area. Thi5 project comes to an end in March 2025. Homes for Ukraine Funded by the Hambleton Dlstrict of North Yorkshire Council a project alding Ukr3inian guests and hosts alike with the navlgatlon ol the complex system of benefits, rules and entitlements. ThÉ c3soworker acts as referral point and an advocate ensuring asslstance is available for benefits. debt and housing, etc. This project 15 funded untll May 2024, Hospltal Project to provlde welfare benefit and general advlce in the Cancer Care Unlr at Scarborough Hospltal. This project 15 generously funded by York Against Cancer on a year by year basis. Current funding ends in December 2023. This is to be extended to work in conjunction with MBcmillan Cancer Support as a Partnership project. Innovailon Communlty Project funded by central government through Cltizens Advice N4tlonal. Funded Second advlce vehlcle. Project designed to pilot different ways to provide adwce other than tr8ditioNal face to face models. We were part ol the rural locus. Ended June 2021. Van nDW funded by Core and local grants. MoneyAdvlce 5eNlce L)ebt Advlce Proleit IMASDAPI Thls fund is to provide specialist debt advice to individuals experiencin8 financia1 dilliculty who reside in North Yorkshire. Money & Beneflts INYCCI Phone line staffed Mon-Fri 9am-4..30 pm providing income generating advice focused on debt employment and benefits across North Yorkshire. Funded by NYCC stronger cornmunitie5 programrne, the lottery Awards For All. Ends 31st March 2024. Natlonwlde Housing Matter5 Project to provlde housin8 advice to those who are at most at risk of htrmelessness with a focus on ment81 health and foodbank users, Project provides generallst and specialist advice including court representation. Need to apply for lundln8 each year. Page 27 continued...

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENIRE LIMITED Noles to the Financial Statement5- contlllued forthe Year Ended 31st March 2023 17. MOVEMENTIN FUNDS-wntlnued NYCC Fuel Vouchers Funds received from the Department of Work and Pen5ion5 via North Yorkshire Council to be d155eminated In the lorrn ol energy vouchers 8nd other fuel payments to residents identified to be in need that live within North Yorkshire. Pension Wlse This is a project to prLivide Information on penslon access rights lor those who are aged 55 years and over atross the whole of North Yorkshire and York. Pomoc Funding to provide 5etvices to local East European Communities in Sc8rborough and Ryeda1e. The work includes help with EUSS applications. aCcessi￿g local servlces and community development work. This work is funded by NYCC, SBC, the NY Police and Fire Cornmi5sioner, NY Cllnlcal Commissioning Group. The project funding is currently due to end In Dec 22. Rural Advice Bu5- The Big Lottery Fund Thls fund is a continuation of the Reaching Richmondshlre fund to prothde a service ollering advice and SUPPOrt to people residing in the rural comrnunities ol Hatnbleton and Riihmondh5ire oulreach, home visits, telephone, emall. The Rural Advice Bus also prowide5 cornmunitie5 in our most hard to reach rural areas with a large lange of servlces boih from ourselves and our partner organisations. Ryedale DC Cost of Llvin8 Funded by the Ryedale Dlstrlct ol North Yorkshire Council to provlde a dedScated Adviser to help vulnerable residents access hollstic advice and support tailored to their indlvldual situation. Thls may include advice to reduce energy bi115, benefits and debt advico, help to incre85e income le.g. 8cce5sinB free school meals, healthy start vouchers. pension credltl, signposting to find a job, childcare, advice on reducing costs and wider Issues Such as mental health and wellbeing 5UPPQrt. Also, to a5515t with the setting up ol a Hardship Grant Fund for the residents ol the district to offer mitigation against Cri515 as a result ol Cost DI Livin8 issues. Projetl ends Dec 23. Scarborough Energy Advl Funded by 8ritlsh Gas Energy Trust the project delwers a Money and Energy Advice Service to those most in need in the Scarborough Dlstrict area. Advice is provided on 3 one-to-one basis by advisers traSned in speiialist debt advice work, frtsm our cenrrally based office and via outreach. working with partner5 around the area and Ilnking into other service5 ensuring those who afft vulnerable, e.g. people with severe mental health i55ue5, peoplè for whom En81ish is not their first language. people experienclng extreme povÈrt¥, peoplÈ whose children aTe 3t risk (an easily access th￿ se*vic&. Funded to end Mar 24. Scarborough Financial Hardshlp Funding provided by DEFRA Ci)vid response through NYCC and SBC, with contribution5 from Two Ridin8S Communlty Fund, Sirlus Foundatlon and the former CA Craven and Harro8ate. Selby Advité Nètwork Co-ordination of the Selby Advice nelwork ol advice and information agencies within 5elby District. Maintaining the selbyadvice,or8.uk websitE and rirculating nÈws and service updates withirn the network via email. Page 28 continued...

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE tIMITED Notes to the Financlal Statements- contlnued for the Year Ended 31st March 2023 17, MOVEMENT IN FUNDS. contlnued Selby & Dlstrlct Foodbank A project to provide face to face outreach S&rvI￿ ac105S the Selby District foodbank centres offering an access point for people in Selby who are facing personal crises to timely advlce specifically specialist debt and rnoney advice, income maximisation including welfare benefits checks and better off calculations and scenario planning, Advlce on energy, housing and employment and any other is5Ue5 that may arise. The specialist caseworker also provides upskillina and training for loodbank volunteers and stall involved wlth clients in their information guidance and 5ignpostSng role, Funded until Dec 25. Tèmperance Hall Fund- Skipton Makes donations to local organisations which help people In need. Trussell Trust A150 known a5 Help through Hardship. Phoneline funded by Trussoll Trust to give adiN¢e to users of loodbanks. A national project funded until the end of March 2024. We have just been offered an increase in funding of 3 FrE. Wlnter Health Project that re￿iVeS funding from North Yorkshire Council and other funds via Citizens Advice. Provlde a Single Point of Contèct ISPOCI providing access the internet and telephone to help North Yorkshire residents livin8 in or at risk ol a cold home, fuel poverty, struggling to afford their energy bills, or worried about winter. The aim is to try and reduce the impaet of seasonal cllmate change on the health and well being of the population, reducing fuel poverty and preventing avoldable111 health. Funded to end Sep 25. i& RELATED PARTY DISCL05URES There were no related party tl8nsactSons forthe year ended 31st March 2023, 19. FRC ETHICAL STANDARD- PROVISIONS AVAILABLE FOR SMALL ENTITIES In common with many other businesses of our size and nature we use our auditors to prepare and submit return5 to the tax authorities and assistwith the preparation of the financial statements. 20. ULTIMATE CONTAOLLING PARTY The charlty is under the control ol the board of trustees. P8Ee 29 continued...

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Note5 to the Flnancial Statements- ¢ontlnued for the Year Ended 31st March 2023 21. ACQUISITIONS On 31 March 2022 the follDwing entlties signed merger agreements whereby the trustees of those entities agreed to transfer all ol their assets and liabilitie5 to North Yorkshire Citizens Advice and law Centre Limited at nil consideration, Citizens Advice Scarborough & District limited Citizens Advice Craven and Harrtrgate Districts Limited In total 6 trustees from these entities were appDinted to the board of North Ytsrkshire Citizens Advice and Law Centre Limited on 10 August 2022. During the year ended 31 March 2023, North Yorkshire Citizens Advlte and Law Centre ha5 delivered activitie5 in the distiicts previously operated bythEse b￿0 charitable comp8nles. In cDmpll3nce with the Charity SORP, Company Law 3nd FRS102, the a5SEts and liabilitie5 translerred under the merger agreernents have been recognised u5in8 the acquisition method of accounting. The assets and Ilabilities have been recognised at fair value and the overall fair value has been recogni5ed as a glft and included in donations during the ye3r ended 31 March 2023. The net fair values induded in donations during the year ended 31 March 2023 were a5 follows.. Citizens Advice karborough & District LirRited £327,844 Clt1zens Advice Craven and HarroBate D15tricts Limited £599,424 Citizen5 Advice Craven and Harro8ate Districts Limited transferred a piaperty with a book value at 3113122 of £524,323. thls has been transferred at a fairvalue of £500.000, the reduction in fair value of £24,323 reduces the overall donatlon from this entity. Citlzens Advlce Craven and Harrogate Distrlcts Ltd received a grant towards the property purchase, at 3113122 a balance of £320,67(I was included in creditors In relatlon to this grant. As there are no performance related CDnditlDns att2ched to this grant, the balance of the £320,670 cred￿tOr has been recognised in full a5 donatEd iniome during the year @nded 31 March 2C123 as per the requirements ol the Charity SORP and increa5e5 the overall donation frotll this entity. If merger 8ccountlng provisions had been applied, the tota15 far the years ended both 31 March 2023 and 31 March 2022 would have been as follows.. 3ty3123 3113122 Total Income Total Expenditure Total Surplus / (Delicitl for the Yezr Total Fund Balances 3.021,723 13,085,059) 163,3361 2,023,693 2,526,313 12,454,203) 72,110 2,087,030 Pa8e 30

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Detailed Ststement of Flnancial Activitle5 for the Year Ended 31st March 2023 3113123 3V3122 INCOME AND ENDOWMENTS Donatlons and le8acles Donatlon5 959,472 6,569 Investment Income Deposlt account interest 10,162 151 Charltablè actlvitles Grants 3nd contract5 income Room hire and miscellaneous income 2,949,434 29,923 1.694,499 27,549 2,979,357 1,722,048 Totsl Incomlng fesources 3,948,991 1,728,768 EKPENDITURE Cha¥ltsble actlvltles Wages Social security Pen510n5 Insurance Light and heat Telephone Postage and stationery 1,735,838 145,258 41,513 366 1,530 4,644 1,401 6.138 16,681 2,548 12,527 29,392 20,394 13,193 7,342 6,991 8,326 27,547 983,844 79,944 20,210 878 2,993 2,276 2,594 2,255 8,365 4,194 17,957 12351 10,922 2,646 3,450 Sundrles Rent and rates Repairs and maintenance Computer repairs and maintenance Staff training and recruitment staff travel Volunteer expenses Reference Matèrials IntÈrpretin8 costs Legal and professional Rural Advice Bus Partner payments Bank charges Depreciatlon of tangible fixed assets 6,S65 3,497 235,502 192 4,256 546,439 88 33,801 2,661,957 1,392.305 This page doe5 not form part of the statutory financial statements Page 31

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Petalled Statement ol Flnanclal Acllvlties for the Year Ended 31st March 2023 3113123 3y3122 Support costs Management Wages Rent and rates Insurance Light and heat Telephone Postage and statlonery Sundries Repairs and maintenance IT eqtjipment and support Travel and training Reference materia15 Legal and professional lees Bank charges DepreciatSon of tanglble and herltage assets 231,914 53,604 6,696 20,100 31,599 11,952 410 23,338 6,423 2,516 12,264 21,799 234 135,424 19,799 1,373 7,059 18,796 6,272 446 3,742 4,970 948 14,808 8,143 10,516 422,849 232,296 Total resources expended 3,084,806 1,624,601 Nèt Income 864.185 104,167 This page does not lorrn part ol the statutory financial statements Page 32