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** **2** |**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. **Annual Report 2022/23** **3** ## **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 **Annual Report 2022/23** **4** ## **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
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**Annual Report 2022/23** **5** ## **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. **Annual Report 2022/23** **6** **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.** **Annual Report 2022/23** **7** ## **Breakdown of issues people wanted help with** **Annual Report 2022/23** **8** 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.”_ **Annual Report 2022/23** **11** ## **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: - child arrangements - divorce - domestic abuse ## **Housing** Providing advice and casework a variety of housing issues. This includes: - housing register reviews - matters related to possession and eviction from your home - homelessness - disrepair within your home 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: - initial advice - support drafting documents - ongoing advice to prepare for and represent yourself at tribunal ## **Asylum and immigration** Providing guidance, support and help accessing legal services for people with asylum and immigration matters. This includes: - initial advice - support with some applications - guidance and support **Annual Report 2022/23** **12** ## **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: - Full benefits check to make sure you are claiming all you are entitled to. - Budgeting and income maximisation. - Practical advice on energy efficiency measures. - Help signing up to the Priority Service Register. - For those eligible, emergency fuel vouchers, help towards bills or help towards the costs of oil, LPG, coal and logs. - Energy comparison and switching. - Warm Home discount. - Referred to our debt service or other specialist services where needed. - Referred to other organisations if they are better placed to help. 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. **Annual Report 2022/23** **13** ## **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. **Annual Report 2022/23** **14** ## **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 **Annual Report 2022/23** **15** ## **Money and Pension Service (MAPS) Debt Advice Project** ## **This year the Debt Team, led by Bev Dixon, has:** - **Helped 1,165 clients (an increase of 37% compared to 2021/22)** - **Wrote off over £2.163 million of debt via insolvency options** - **Actioned 125 Debt Relief Orders (£1,131,244) and 18 Bankruptcies (£716,394)** - **Dealt with an average of £11,382 worth of debt per client** 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. **Annual Report 2022/23** **16** ## **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. **Annual Report 2022/23** **17** ## **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: - Bedale Market - Leyburn - Reeth - Hawes (Community Café or Market) - Bainbridge - Stokesley & 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. - Easingwold - East Thirsk Community Centre ## **Results from satisfaction survey** - Middleham - Catterick Garrison - ● Boroughbridge. 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.** **Annual Report 2022/23** **18** ## **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. **Annual Report 2022/23** **19** ## **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. **Annual Report 2022/23** **20** ## **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. **Annual Report 2022/23** **21** ## **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. **Annual Report 2022/23** **22** ## **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. **Annual Report 2022/23** **23** **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:** - Administrator - Advice bus / van drivers - Adviser - Benefit form filler - Fundraisers - IT Support - Media - Receptionist - Research & campaigns - Trustee - Volunteer recruitment and support **Annual Report 2022/23** **24** ## **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. **Annual Report 2022/23** **25** ## **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. **Annual Report 2022/23** **26** ## **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:** - **Cost of living crisis** and where people can get support. We attended various events including the BBC Radio York Cost of Living events held in January and March 2023. - **Scams Awareness Fortnight** is a national campaign run by the Consumer Protection Partnership and led by Citizens Advice with key support from partners such as the Trading Standards service. - **Big Energy Saving Campaign** is a national campaign that runs all year round and helps people to get financial support they're entitled to, or take action to reduce energy usage. We deliver key energy advice to clients, helping them reduce their bills while keeping warm throughout the year. - **National Consumer Week** is a yearly campaign which aims to raise people's awareness of specific consumer issues. The campaign runs in close collaboration with the Consumer Protection Partnership, bringing together key partners in the consumer landscape to identify, prioritise and coordinate collective action to **tackle consumer detriment** . **Annual Report 2022/23** **27** ## **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 **Annual Report 2022/23** **28** ## **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 - Ryedale - Scarborough - Selby Town and Parish Councils 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 **Annual Report 2022/23** **29** ## **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** - **Develop a unifying culture across North Yorkshire that puts first the needs of the community and clients both present and future.** - **Develop the Law Centre, starting legal aid contracts and launching services.** - **Focus on maintaining a multi channel service in these difficult times.** - **Telling our communities stories in an effective and evidence based way.** - **Influencing funding for North Yorkshire in a positive way and the advice environment in general.** - **Growing our own.** - **Making our service better at inclusion.** - **Do the very best we can to meet demand.** **Annual Report 2022/23** **30** ## **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. **Annual Report 2022/23** **31** 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 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