## **Annual Report 2023/24** **Supporting communities across all areas of North Yorkshire Craven Hambleton Harrogate Richmondshire Ryedale Selby Scarborough** ## **About Us** **We are North Yorkshire Citizens Advice & Law Centre We provide free, independent, confidential, and impartial advice, and campaign on the big issues affecting people’s lives.** We can all face problems that seem complicated or intimidating. At North Yorkshire Citizens Advice & Law Centre, we believe no one should have to face these problems without good quality, independent advice. ## **Our Mission** To provide advice and legal help that helps people to overcome their problems. ## **Our Vision** 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. Is for people to have the knowledge and confidence they need to find their way forward, whoever they are and whatever problem they face. We value diversity, promote quality and challenge discrimination wherever we see it. **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.** **NYCALC Annual Report 2023/24** ⎢ **2** ## **Contents** |**ntents**|| |---|---| |**Foreword from our Chair**|**4**| |**Our impact this year**|**5**| |**Chief Executive Ofcer’s report**|**6**| |**Our value to society**|**6**| |**All issues we helped with this year**|**7**| |**Treasurer’s report**|**8**| |**Financial value of our volunteers**|**8**| |**Client experience survey**|**9**| |**Client profles**|**10**| ## **Our service** |**Our service**|| |---|---| |**Generalist and Outreach service**|**11-13**| |**Law Centre**|**14-15**| |**Energy Advice**|**16-18**| |**Money and Benefts Advice**|**19-21**| |**Local, regional and national projects**|**22-23**| |**Our volunteers**|**24**| |**Our funders and supporters**|**25-26**| |**Our governance**|**27**| |**Contact us**|**28**| ## **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. **NYCALC Annual Report 2023/24** ⎢ **3** ## **Foreword from our Chair** **Firstly my thanks go to all of my fellow board members and others who volunteer their time and effort to North Yorkshire Citizens Advice & Law Centre. Volunteering is one of the most important ways of showing care to your community and we greatly value all our volunteers’ efforts.** Thank you also to our staff who have worked so hard this year. This report shows this charity demonstrating increasing value for money, increasing income gained for the people of North Yorkshire and increasing services for the people of North Yorkshire without further costs to the public purse. It also shows how it is possible to deliver a multi-channel service across North Yorkshire while keeping true to the individual needs of each area. We understand that the next few years may not be easy but we are determined to keep delivering and improving for our communities and to keep working in partnership. ## **Carl Les, Chair** **23,633 138,349 people helped issues dealt with in 2023/24, in 2023/24, 10% increase 32% increase on 2022/23. on 2022/23.** **NYCALC Annual Report 2023/24** ⎢ **4** ## **Our impact this year** Whether dealing with a single issue or a complex set of problems that requires more specialist support, this year we provided advice, support, or information to 23,633 people directly over the phone, by email, webchat, or face to face at our main offices, outreach locations, and scheduled visits of the advice bus and van. ## **Key statistics for 2023/24** **----- Start of picture text -----**
47,654 33,442 10,880
£25,177,599 £2,747,456
contacts contacts by contacts
Income gain Debt written off
by telephone email or webchat in person 45% increase on 2022/23 11% increase on 2022/23
8% increase on 2022/23 25% increase on 2022/23 54% increase on 2022/23
**----- End of picture text -----**
## **Top five issues in 2023/24** **----- Start of picture text -----**
17,095 3,385 6,324 3,560 1,746
people helped with people helped with people helped with people helped with people helped with
benefits advice debt advice energy (fuel) advice housing advice employment advice
18% increase on 2022/23 18% increase on 2022/23 23% increase on 2022/23 30% increase on 2022/23 13% increase on 2022/23
**----- End of picture text -----**
**NYCALC Annual Report 2023/24** ⎢ **5** ## **Chief Executive Officer’s report** ## **Truly we have so much to be grateful for this year. We have seen a real coming together of staff, volunteers and trustee board members when our communities needed them.** We have launched more specialist services and again increased the numbers of people we are helping in North Yorkshire. This is reflected by the increase in financial gains for the people of North Yorkshire shown in this report and helps demonstrate how prevention is financially and socially better for our communities. One of the most important achievements of this year was our continued merging of our services and the expansion of our alternative points of delivery in our expanding outreach services across North Yorkshire. In addition we also saw a good mixture of our community engaging with our online services while those who are vulnerable still accessing the face to face services that are so highly valued. We must also give a big thanks to all of our partners who we rely on so heavily to be partners in our communities. From statutory sector partners such as North Yorkshire Council, town councils and ICBs, to the Community and Voluntary sector who we are immensely proud of belong to in these challenging times. Our partner charities are amazing and we value you all. ## **For every £1 invested in our service in 2023/24, we generated:** **£19.85 public value** **Wider economic and social benefits. improvements in participation and productivity for clients and volunteers.** **£13.26 i n value to the people we help Income gained through benefits debts written off, and consumer problems solved.** **£2.74 in fiscal value** **Reduction in health service demand, LA homelessness service, and out-of-work benefits for clients and volunteers.** **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._ ## **Carol Shreeve, CEO** **NYCALC Annual Report 2023/24** ⎢ **6** ## **All issues we helped with this year** **NYCALC Annual Report 2023/24** ⎢ **7** ## **Treasurer’s report** **I would like to thank all the organisations and people who provide funds to North Yorkshire Citizens Advice & Law Centre which allows the delivery of all our 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 different funders we rely on.** Income and expenditure figures are shown in the table below. Income decreased by 5% but it should be noted that the income figure for 2022/23 was significantly increased by the accounting treatment of the assets of the two Citizens Advice organisations we merged with during that year. A full explanation of this is contained within the 2022/23 Financial Statements. Excluding the impact of that one-off event would have resulted in income of just over £3 million for 2022/23, so income is significantly higher for 2023-24 using that as a comparison. Expenditure increased during 2023/24 as new staff were taken on to deliver new and extended projects. I would like to pay tribute to our Leadership team for their continuing success in obtaining additional funds for new and existing projects; this demonstrates that funders recognise the importance of the work we currently do and the need to fund new projects to meet emerging needs. The Finance team has successfully dealt with new projects starting and the resulting complications in accounting and have ensured that the Trustee Board were fully briefed on the finances of the organisation throughout the year. Carol has highlighted in her CEO’s report the increasing demand for our services; we can move forward to meet these challenges on a solid financial footing. ||**Year end**
**31-03-23**|**Year end**
**31-03-2024**|**Increase /**
**(Decrease)**| |---|---|---|---| |**Income**|**£3,948,991**|**£3,764,603**|**(5%)**| |**Expenditure**|**£3,084,803**|**£3,630,382**|**18%**| A copy of our full accounts can be obtained, on request. **Robert Pringle, Vice Chair and Treasurer** ## **Financial value of our volunteers** **£803,105 estimated value of our 84 volunteers in 2023/24** **NYCALC Annual Report 2023/24** ⎢ **8** ## **Client experience survey** **The Client Experience survey helps us understand how well we are meeting the needs and expectations of our clients.** **ALL clients are asked for their permission before the survey is sent out.** **The survey asks questions relating to client experience and invites further comments that clients wish to provide, surveys are anonymised.** stated that they were satisfied with their overall **94%** experience of our service **87%** stated that they would recommend our service to friends and family **79%** stated that it was easy to access our service **72%** stated that our service had helped them find a way forward **76%** stated that their problem had been resolved stated that after the help they received they felt less stressed, **66%** depressed or anxious **50%** stated that after the help they received they felt their physical health had improved ## **Further comments from survey:** _‘I was so stressed and was struggling with letters I was getting, the person I saw didn't make me feel stupid as sometimes I find things difficult. Thank you.’_ _‘Once I got through I found the adviser very helpful, but they had to take down a lot of information before they could begin to address my inquiry. The adviser promised to call back and did, twice in fact. She was extremely helpful.’_ _‘The help and advice I was given was very helpful and given in a professional manner. I was told that it wasn’t possible to receive the help I was hoping for and this definitive answer was helpful. The follow up was reassuring. Thank you.’_ **NYCALC Annual Report 2023/24** ⎢ **9** Client profiles Age Gender 1&19 ￿ 196 58% 1.$38 2,423 11 Female 11 Male Pr￿￿ drfferent t.. 2,223 1,893 1,931 Disability l Long-term health 52% 42% ?423 2,004 L0rrfJ-Tfr￿ Health COnd￿"0n DisatAed Nol d15at4edlno heaNh p￿￿ern3 559 85.89 ￿ 264 9￿94 1183 9&99 | 13 0%1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% Ethnicity 89% I Whrte Asian 11 Bla(* Mixed 11 Oiher NYCALC Annual Report 2023124 1 10 ## **Our service** ## **Generalist service** 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 promotes the work of our partners and keeps 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, 9.00am to 4.30pm, by calling ## **0808 278 7900 Freephone.** ## **Drop-ins** We run drop-in sessions at all our offices and at outreach locations in North Yorkshire. ## **Website** For information about all our services and how to access them, visit our website at **www.cany.org.uk** ## **Outreach service** Our outreach service is delivered mainly by volunteers and we thank them for all their hard work in delivering this important service to our local communities in North Yorkshire, which includes 5 food banks across Harrogate, Skipton and Selby. During the summer months to increase awareness of our service, we also attend community events across the county. We have been approached by a number of smaller communities asking if it would be possible for us to deliver an outreach session due to lack of public transport and residents not confident / able to use Adviceline. For example, RAF Leeming has no public transport and currently there are families living there from both the RAF and Army and unless they have transport, they are unable to access any of the drop-in sessions at the Northallerton or Richmond offices if they require a face to face meeting. Volunteers who have expressed an interest in covering outreach complete mandatory adviser training first, covering Adviceline or face to face office drop-in sessions to ensure they have relevant knowledge, experience and confidence. The outreach delivery rota enables us to cover sessions over a longer period of time and ensures an even distribution of the sessions amongst volunteers. Further information on our volunteers and volunteering with us can be found on page 24 of this report. **NYCALC Annual Report 2023/24** ⎢ **11** ## **Outreach projects** ## **Rural Reach Information and Advice Bus and Van** Funded by the National Lottery Community Fund and North Yorkshire Council. ## **Catterick Garrison Connection** Funded by the Army Covenant Fund and Veterans. Supporting serving personnel, veterans, and their families. ## **Foodbank outreaches in Harrogate, Ryedale and Selby** Funded by the Trussell Trust. ## **Homes for Ukraine** Funded by North Yorkshire Council. Support and advice for Ukrainian nationals, sponsors or family hosts. ## **POMOC** Funded by North Yorkshire Council. Provided support and advice to Eastern European residents in Scarborough and Ryedale. ## **Hambleton Extended and Enhanced Housing Support** Funded by NYC and delivered to residents in Hambleton, utilising a blended mix of advice channels but focusing on face to face advice at outreach locations within Hambleton. ## **SHIC Cuppa Connect - Hambleton and Richmondshire** Funded by North Yorkshire Council. Partnership working across Hambleton and Richmondshire, signposting people to support available from Citizens Advice and other organisations. _The Advice Bus and Van taking our service into rural and isolated communities._ **NYCALC Annual Report 2023/24** ⎢ **12** ## **How we helped Diane** Name has been changed to protect their identity. ## **Background** Diane is of pension age, living in a private rented property, and has complex physical and mental health issues. Diane contacted our Adviceline service seeking advice on claiming disability benefits and general income maximisation. Diane was employed and relied on her income from overtime at work but was finding that overtime was starting to be offered to younger employees rather than her so she was dealing with a drop in her income and paying off debts. ## **Advice and outcomes** - referred Diane to the local food bank to reduce food costs - identified she was eligible for financial support from grant-giving charities based on her employment history - advised Diane that she could save money by switching to a social tariff for water - offered her debt, employment and discrimination advice - advised Diane on how to request assessment for aids and adaptations to remain independent and safe at home. Our adviser helped Diane with the following: - claiming for Attendance Allowance which was awarded and linked to her Cost of Living entitlements - identified a housing benefit entitlement which would allow her to also claim a discretionary housing payment for her remaining rent **NYCALC Annual Report 2023/24** ⎢ **13** ## **Law Centre** ## **In 2023/24 the Law Centre team advised, assisted and represented clients with a wide range of legal issues.** 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, employment, 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** 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. ## **Areas of law covered** ## **Family and relationships** Providing guidance, support and casework for people with family and relationship issues. ## **Housing** Providing advice and casework on a variety of housing issues, including representation at Court. ## **Employment** Providing guidance, support and casework for people with employment issues. ## **Asylum and immigration** Providing guidance, support and help accessing legal services for people with asylum and immigration matters. ## **Law Centre funding** Thank you to all the funders who have supported the development of the Law Centre in 2023/24: - AB Charitable Trust - Access to Justice Foundation - Legal Aid Agency - Ministry of Justice - National Lottery Community Fund - Nationwide Community Fund. **NYCALC Annual Report 2023/24** ⎢ **14** ## **How we helped Sarah** Name has been changed to protect their identity. ## **Background** We first met Sarah at court, she was very nervous and was there with family to support her but no legal representation. Her landlord was trying to evict her for rent arrears she didn’t believe she owed. ## **How we helped** The first thing we did was to listen to Sarah’s story whilst reviewing the documents she’d brought to court with her. One of these documents suggested that she wasn’t liable for the rent in the property due to a separate agreement. Whilst the document wasn’t signed, Sarah believed there was a signed copy she could get hold of if she had the time. After speaking to the landlord’s representative, it became apparent he was aware of the document but had not made the court aware of it, and also that he had been making numerous efforts to get Sarah to agree a date to move out of the property, putting pressure on her when she was already vulnerable through personal circumstance. At the first court hearing, we were able to secure an adjournment to give Sarah a chance to obtain a signed copy of the document needed to evidence her position and draft a defence. Using different funding options available to us, we then worked with Sarah to obtain the signed document and drafted a defence on her behalf. Upon receiving this, the landlord’s solicitor agreed to discontinue their claim for possession and rent arrears. This was a fantastic result for an extremely vulnerable client and prevented a miscarriage of justice. **NYCALC Annual Report 2023/24** ⎢ **15** ## **Energy Advice** **Warm & Well in North Yorkshire, funded by North Yorkshire Council, is a single point of contact that allows people to access information, advice and support on a range of issues.** From 1st April 2023 to 31st March 2024, the Warm and Well Single Point of Contact supported **6,324** clients with **43,765** issues and achieved **£5,951,501** in income gains. Over the last year, we are seeing an increasing complexity in the issues people are coming to us with. Energy debt, affordability and disconnection are still a rising concern and now a lot of people have no reserve or back up funds to pay for their energy or other household essentials. The holistic support we offer to the clients referred to us for energy advice enables us to identify underlying issues, provide advice and empower our clients to try and find ways to deal with the effects of not being able to afford essentials and living on a negative budget. 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. We continue to look into ways of maximising client’s income by completing: - Benefit checks - Budgeting - Providing energy saving tips and advice on efficiency measures - Supporting with more complex issues such as billing and meter issues, complaints to suppliers and energy comparison and switching - Signing vulnerable households up to the Priority Services Register - Referrals to our internal specialist services or external organisations if they are better placed to help. On the following page are details of our Energy Advice funders and we thank them for their continued support. **NYCALC Annual Report 2023/24** ⎢ **16** ## **Energy Advice funders** ## **Energy Redress** Funded through the Energy Industry Voluntary Redress Scheme. www.energyredress.org.uk ## **Scarborough Energy Advice Project** Funded by the British Gas Energy Trust, providing energy advice to people living in Scarborough and District. ## **Surviving Winter Fund** ## **The following projects are funded by Citizens Advice.** **Energy Advice Programme 2023/24 -** Providing one to one energy advice appointments to clients who are in or at risk of fuel poverty. They may be vulnerable and struggling to pay their bills. **Energy Outreach Project 2023/24 -** Outreach focused energy advice project aiming to provide energy advice to vulnerable consumers in the places they live their lives. Funded by the Two Ridings Community Foundation. ## **Fuel Bank Foundation and Heat Fund** We continue to work with the Fuel Bank Foundation, supplementing the funding from the Household Support Fund. ## **NEA - Smart Energy GB in Communities** The purpose of the grant is to ensure people in the target group understand the benefits of smart meters and increase the likelihood that people in the target group would seek or accept a smart meter. ## **Northern Powergrid** We are working with other local Citizens Advice offices to deliver an Energy Advice Service funded by Northern Powergrid. The service is a dedicated helpline to help clients across Yorkshire and the North East. This service is an additional resource to help with continued high demand we are experiencing for people needing energy advice. **Energy Outreach Project - Regional Lead -** Project to deliver training on energy advice issues to frontline workers. **Energy Caseworker -** Support for clients with capability needs which might affect them taking action themselves and / or because the issues they need to address are complex and need specialist support. Clients using this service will be experiencing high levels of disadvantage and vulnerability and be from areas experiencing deprivation. ## **Carbon Monoxide Advice Programme** Funded by the four Gas Delivery Networks (GDNs) across England And Wales. Southern Gas Network (SGN) is the lead partner. Providing one to one energy and carbon monoxide (CO) advice to vulnerable clients, raising awareness of the dangers of CO, energy advice, maximising income through benefit checks, and signing up clients to appropriate schemes such as the Priority Services Register. **NYCALC Annual Report 2023/24** ⎢ **17** ## **How we helped Alison** Name has been changed to protect their identity. ## **Background** Alison lives with her adult son in a housing association rented property. She has severe mental health issues and anxiety, and is struggling with her cost of living. Alison claims means-tested benefits and is in the middle of a stressful review process of her Personal Independence Payment (PIP) claim which has halted her PIP payments. Alison was also in her emergency credit on her gas meter and close to her emergency credit on her electricity meter. ## **Advice and outcomes** Alison was contacted by our adviser to complete an exploration into her circumstances. Her benefits, debt and energy issues were all taken into account. Following her benefit check, Alison was advised that her PIP payments should not stop during the review period and she should contact the DWP to ensure that this doesn’t happen. Alison was also advised that she could be claiming Limited Capability for Work-Related Activity and was advised to complete a UC50 form so that she could be reassessed. Alison was also advised on how to apply for Discretionary Housing Payments to make up the shortfall in her rent, something she was unaware of. Alison was issued a fuel voucher to top up her energy meters, given advice on lowering energy costs, and was advised to sign up to the Priority Services Register and why she should do so. - Alison was empowered to sign up to the Priority Services Register - If Alison’s application for a Discretionary Housing Payment is successful, she will be better off by £50 per month for up to six months depending on the Local Council’s scheme - Alison received a £33 energy meter top up voucher - If Alison’s claim is successful, she could get the Limited Capability for Work-Related Activity element added to her Universal Credit claim, and be better off by £416.19 per month - Finally, Alison was advised on how to lower her energy bills and could potentially save £567 annually. **NYCALC Annual Report 2023/24** ⎢ **18** ## **Money and Benefits Advice** **In 2023/24 the specialist Debt and Welfare Benefit Teams achieved the following:** - **Helped 3,385 people with 12,665 debt issues** - **Helped 17,095 people with 44,140 benefits issues** - **Achieved income gains totalling £21.4 million through benefits, income maximisation, and budgeting advice** - **£2.75 million of debt written off via insolvency options** - **Dealt with an average of £10,032 worth of debt per client.** ## **Debt Advice** The Cost of Living crisis continues to have 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 cost of gas, electricity and oil has meant many clients are still struggling to cover these essential costs. 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. ## **Benefits Advice** This year we have been maintaining and growing our welfare benefit service in several ways. Firstly, we have received continuation funding from North Yorkshire Council for our Money and Benefits service which has allowed us to do prevention work in this area across North Yorkshire. The statistics given show the demand there is for our disability and income form advice service. To address this, we have developed our partnership with Macmillian and York Against Cancer to employ a full time benefit adviser across North Yorkshire to give advice to those with a life-threatening diagnosis. In addition, we are developing two welfare benefit specialist advisers who are assisting clients in appealing decisions at tribunal and working with other local Citizens Advice and Law Centres across Yorkshire to challenge unfair decisions. We are looking to expand funding in this area with a legal aid contract in the new year. **NYCALC Annual Report 2023/24** ⎢ **19** ## **How we helped Jon** Name has been changed to protect their identity. ## **Background** Jon was referred to our Money and Benefits service for assistance with his claim for Personal Independence Payment (PIP) and Universal Credit (UC) application. During the initial appointment it became clear that Jon has been without income for the past two months following a lengthy hospital stay. Prior to hospitalisation, Jon received Employment and Support Allowance (ESA) and was placed in the support group. However, upon visiting the jobcentre with a community support worker, he was advised to apply for Universal Credit instead. ## **Advice and outcomes** Through exploration by the adviser, it was determined that Jon’s claim for PIP was viable and the adviser assisted him with the application process. The adviser also investigated the reasons behind his ESA termination and supported his late challenge against this decision. Considering Jon’s health vulnerability, lack of income and potential for re-hospitalisation, the adviser treated the matter with urgency. After numerous contacts and escalation with the jobcentre, Jon’s ESA was reinstated with arrears. This restored Jon’s bi-weekly income of £259 and backdated benefits. The adviser believes that Jon meets the criteria for both PIP components. A successful PIP claim would increase Jon’s ESA by £76 per week. This option wouldn’t be available under UC where additional requirements such as an identity check appointment and mandatory work search appointments (before the relevant decision was migrated from the legacy system) could, and likely would, further deteriorate his health. **NYCALC Annual Report 2023/24** ⎢ **20** ## **How we helped Evan** Name has been changed to protect their identity. ## **Background** The Macmillan Information Centre referred Evan and his wife to the Macmillan Benefits Advice service for a review of their full benefit entitlements and eligibility, as well as for assistance with questions regarding bereavement. Evan is a pensioner and diagnosed with terminal cancer, his wife is below pension age and they have a son. Evan was already in receipt of Personal Independence Payment (PIP) and his wife has been his carer and not worked for several years; she is in receipt of Carers Allowance. ## **Advice and outcomes** A full benefit check was carried out to see if Universal Credit was eligible as a mixed age couple but unfortunately they had no entitlement as Evan’s pension income was too high. The family were struggling with the sudden diagnosis and prognosis, so the adviser referred them to the Macmillan Support Line for Counselling support from BUPA. It was also established during the appointment that Evan did not have a will, so the adviser was able to signpost and assist him in registering for the Macmillan free will service. **Bereavement -** the adviser explained that Evan’s wife, while under state pension age, would be able to claim a Bereavement Support payment. The adviser also explained the registration process for the Tell Us Once service that will inform all Government agencies of a death. **Pensions –** Evan and his wife were not sure regarding occupational pensions so the adviser was able to assist in contacting pension providers to establish that 50% of the pensions would pass to Evan’s wife on death. **Funeral costs –** the adviser explained about the help with funeral payments as Evan’s wife is eligible for benefits in her own right (i.e. UC, or Pension Credit if over pension age). Grants – Evan was not eligible for a Macmillan grant as his savings were over the threshold of £1,000, however the adviser was able to assist him in looking at other grants from charities related to Evan’s previous employment. **NYCALC Annual Report 2023/24** ⎢ **21** ## **Local, regional and national projects** ## **Macmillan Benefits & Advice Service** Funded by Macmillan and delivered in partnership with York and Scarborough Teaching Hospital NHS Foundation Trust and South Tees Hospitals NHS Foundation Trust, 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. ## **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. ## **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 providing advice and support for vulnerable individuals with complex needs, in Scarborough and District. Project provides tailored intensive generalist advice to those struggling with mental health issues, whether long or short term. Partnering with support organisations like Rainbow Centre and SWR Mind. **NYCALC Annual Report 2023/24** ⎢ **22** ## **Housing Matters - Scarborough** Funded by the Nationwide Community Foundation. Specialist Housing Caseworker supports clients to prevent homelessness by providing housing-related advice, information, and support, including legal advice and court representation for those at risk of eviction. ## **Advice Matters - Selby** Addressing 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 Up for Yorkshire who deliver mental health/wellbeing support. Funded by the National Lottery Community Fund. ## **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. ## **Rydale Cost of Living Project** Funded by Ryedale District Council. Advice provided either through face to face outreach at Ryedale House or via telephone appointments. Distribution of small measures, and of Hardship Fund for eligible residents. ## **Local, regional and national projects** ## **Cuppa Connect** Partnership working across Hambleton and Richmondshire areas. Clients are signposted to support available from Citizens Advice and other organisations. Funded by various pots of funding. ## **Foodbank projects** Funded by The Trussell Trust. Providing outreach and associated casework in Harrogate, Knaresborough, Starbeck, Selby and Skipton Foodbanks. ## **Projects funded by North Yorkshire Council** **NYC Information and Advice Service (North Yorkshire) -** Delivery information and advice through a single point of contact (telephone, email, and online at www.cany.org.uk). **NYC Money and Benefits Service -** Dedicated telephone and email service providing information and advice on benefits, income maximisation and money management. **NYC Household Support Fund Fuel Vouchers** - Distributing fuel vouchers and help towards bills and cost of LPG, oil, coal and logs to eligible residents in North Yorkshire who are struggling to pay their energy bills. ## **In addition to the Energy Advice Programme, 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 checks 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. ## **Yorkshire Building Society Service** Funded by Yorkshire Building Society (YBS). The project provides advice outreach sessions, appointments booked by YBS and held face to face in YBS offices based in Pickering, Scarborough, and Whitby. **NYCALC Annual Report 2023/24** ⎢ **23** ## **Our volunteers** **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.** **On 31st March 2023 we had 84 volunteers covering various roles including:** - Generalist Advisers - (telephone, email and face to face) - Outreach Advisers 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. - Advice bus / van drivers - Administrators and receptionists - Benefit form fillers - IT Support - Research & Campaigns We are committed to equal opportunities for all our volunteers, staff and clients, and welcome volunteers regardless of race, gender, sexuality, or disabilities. - Trustee For further information on volunteering with us please visit our **Volunteer with us** page on our website at **www.cany.org.uk** or scan the QR icon. **NYCALC Annual Report 2023/24** ⎢ **24** ## **Our funders and supporters** North Yorkshire Citizens Advice & Law Centre receives support from a wide range of funders, from individuals to large organisations and would like to take this opportunity to thank everyone for their support during 2023/24. ## **Organisations and individuals** - AB Charitable Trust - Access to Justice Foundation - Allen Overy - Army Covenant Fund - Better Connect - Shared Prosperity Fund - British Gas Energy Trust - Community First Yorkshire - Community Organisation Cost of Living Fund - Energy Redress - Henry Smith Charity - Macmillan Cancer Support - Nationwide Community Foundation - National Citizens Advice - National Energy Action - Smart Meters GB - National Lottery Community Fund ## **Organisations and individuals continued** - Two Ridings Community Foundation - Trussell Trust - Veterans Foundation - Woodsmith Foundation - York Against Cancer - York & Scarborough Teaching Hospitals NHS Foundation Trust. ## **Local and central government funders** - North Yorkshire Council - Town and Parish Councils - (see full list on the following page) - Ministry of Justice - Legal Aid Agency - DWP - Money and Pensions Service. - Northern Powergrid. **NYCALC Annual Report 2023/24** ⎢ **25** ## **Town and Parish Councils** Thank you to the Town and Parish Councils in our areas who made grants and donations to support our volunteers and the delivery of our service to their communities. ## **Town Councils** Barlby and Osgodby Bedale Easingwold Eastfield Helmsley Knaresborough Richmond Selby Stokesley Tadcaster Thirsk ## **Parish Councils** Amotherby Azerley and Winksley Bainbridge Barlby and Osgodby Beal Bedale Bewerley Bolton Percy, Colton and Steeton Bradleys Both Brafferton and Helperby Brayton Brompton-on-Swale Burton Salmon Carthorpe Catterick Village Cawood Church Fenton Clapham cum Newby Cliffe Colburn Draughton Easingwold Eggborough Eskdaleside-cum-Ugglebarnby Fairburn Flaxton Follifoot and Plompton Gilling East with Cawton, Coulton and Grimston Gilling with Hartforth and Sedbury Grassington Great Ouseburn Grewelthorpe Hambleton Hartwith cum Winsley Hawes and High Abbotside Hensall Hillside ## Hipswell Hudswell and District Kellington Knaresborough Knayton with Brawith Lothersdale Masham Middleton Tyas Monk Fryston Moor Monkton North Duffield Rainton with Newby Reeth, Fremington and Healaugh Riccall Richmond Scorton Scotton Skeeby Snape with Thorp Stainforth Stapleton and Cleasby Tanfield Thirsk Tockwith and Wilstrop Whorlton Wintringham **NYCALC Annual Report 2023/24** ⎢ **26** ## **Our governance** ## **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, Head of Finance, and Director of Operations and Energy who are responsible for the quality of advice and operational activities for the charity. ## **Trustee Board Members 2023/24** **Cllr. Carl Les** _**Director/ Chair**_ **Robert Pringle** _**Director/ Vice Chair & 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 2024/2025** - **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.** **NYCALC Annual Report 2023/24** ⎢ **27** ## **Local office contact details** ## **Craven** 1 Belle Vue Square, Broughton Road, Skipton, BD23 1FJ. Telephone: 01423 637250 ## **Hambleton** 277 High Street Northallerton, DL7 8DW. Telephone: 01609 776551 ## **Harrogate** Audrey Burton House, Queensway, Harrogate, HG1 5LX. Telephone: 01423 637250 ## **Richmondshire** 23 Newbiggin, Richmond, DL10 4DX. Telephone 01748 823862 ## **Ryedale** ## **Adviceline** Harrison House, Norton Road, Malton, YO17 9RD. Telephone: 01653 695542 FREEPHONE 0808 278 7900 Monday to Friday 9.00am – 4.30pm (except bank holidays). ## **Scarborough** 4 Elders Street, Scarborough, YO11 1DZ. Telephone 01723 368710 **Website** www.cany.org.uk ## **Selby** 38 Ousegate, Selby, YO8 4NH. Telephone: 01757 701320 ## **Whitby office** Whitby Library, Windsor Terrace, Whitby, YO21 1EY. Telephone: 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. **NYCALC Annual Report 2023/24** ⎢ **28** Charity reglstratlon number 1146084 Company registratlon number 07890996 (England and Wales NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mi J 8ehrens Mr M C Collins Ms N H Oowney Ms C G Goodrick MICALes Mr J Ritchie Ms K Tatham Cllr L Colling Mr J l Martin Mr R Pringle Ms J E Sharp Ms M J Williams Ms M A Davi5 hAs L Tunney Secretary Ms C A Shreev& Senior management Ms C A Shreeve Chief executive Charity number 1146084 Company number 07890996 Auditor BK Plus Audit Llmited 52 Sl Johns Lane Hali12x West Yorkshire England HX12BW NORTH YORKSHIRE CITIZENSADVICE & LAW CENTRE LIMITED CONTENTS Page Trustees. r8POrt Independent auditor's report Statement of financial aclivilies Balance sheet Statement ol cash flows 12 Nol88 lo the financlal slatements 13-28 NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees who ale also directors of the charity for the purposes of th2 Companies Act 2006. presenl their report with the financial slat8rnenls of the charily lor the year ended 31st Maich 2024. The trustees have adopted Ihe provi51ons of Accounting and Reporting by Charilies". Slèlemenl ol Recommend8d Practice applicable lo charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republlc of Ireland IFRS 1021 leffedive 1 January 20191. Objectives and a¢tivltie8 Oblecllves and aims Objectives The objeds of the charity are. lo promote any charitable purpose for the public benef*l by the advancement ol education, the protection and preservation of health and Ihe relief ol pov8rty, sickness and distress in particular, bul without limilalion, for the benefit of the community in yorkshi￿ and suirounding areas. Alms, objectlves, strategtres and activitie5 North Yorkshire Citizens Advice and Law Centre aims ID enable the people within their a¥ea lo gain access lo information, advice and as51stance necessary lo participate fully within the community. To this end the 5eTVtce strives lo ensure Ih£l individuals do not suffEr Ihrough lack of knowledge of their rights and respon8ibilities or of the service5 available or through an inability tts express Ihelr need$ effectively. In addition, il endeavours to exercise responsible influence on Ihe developmenl of social polioe5 and services, both locally and nationally. Signllicanl activitlps We are a vital open-door service for many people., through our 123 paid staff 3nd IOQ volunteers 114 of which 818 tnember5 of the Trustee Board), North Yorkshire Citizens Advice and Law Cenlie offers a Iree high qualily advice seNice on a range of issues. This is deliver2d through our core 5ervi¢e, projects, and specialist advice (housin&. debt, family law, and discrirrinalionl. We cover all regions of North Yorkshire. and the Law Cenlre additionally covefs York district. The County has a population of ovef 800,DOD IONS 20191. INe run various outreaches ac1059 the counly and two advicB vans. Our communiealions t&aTn promole our seNicE across various platform5 including Social media 3nd our website news page. They also promote Ihe work of our partners and keep MPS of our areas up to date on our acliviliES and campaigns. Public benefit We have referred lo Ihe guidance conlained in the Charity Cornmission's general guidance on public benefit whe ieviewiny our aim and obj8Ctives and in planning our future aclivilies. In particular, Ihe Iruslees consider how planned activities will contribute to Ihe aims and objectives they have 8et. Achlev8ments and performance Charitable actlvltt88 FDr d8tails of our achievements and Impact during 2023124 please see our Annual Report. NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Financial review Financial positltsn Incoming resources in the year were £3,764.803 12023 £3,948,989) and, of Ihis total, £2,886,400 12023 £2,496,710) ielated lo restiicted piolecl activities. Reserves policy General reserves- The tru51¥es believe Ihal the bureau Should hold financial reserves in order lo ensure Ihat the charlly can continue to operate and meel the needs of dient in the event of unforeseen and potentially financially damaging circumstances aiising. In Ihe event of lolal %vilhdrawal of LDC81 AulhoTily funding the trustees consider that il woulLI be prudent Io Sel aside an atnount equivalent lo three months running costs based on forecast expendiluie at Ocl 23 when the R8seNes Policy wa5 updated g sum of £757.133. Desi nated rese In addilion, unrestrict8d funds tolalllng £258,240 have been designaled for the followlng purposes.. Equipmenl reserve r8serve lo ensure Ihst there is sufficient rnoney to replace equipmenvcover photocopier lease surrender- £5,866. Contractual commilment resefve a reserve ID ensure that the bureau is able 10 covei contracted paym8nls tD slaff Covering redundancy, maternity leave and long term sickness- £197,191, Premises- a reserve lo provide for the cost of dilapidalions, lease surrender and affice repairs -£45,183. Advice van and bu5 (o cover unexpected large repair bi11s- £10,000 Tolal general and designated reserves.. £l,D15,373. Al 31 March 2024 general and designated resetves lotalled £916,595. For the purpose ol the Rèsetves Policy Fixed A5sels and Woik In Progress are excluded as Ihey do not impact on the short-term liquidity of the organi8atlon. Fund5 In defÈclt Th8re were no funds in delial. Plans for future perlods Our Strategic PTioiilies 2023126 are.. Develop 8 unfying culluie over North Yorkshire thal puls first the needs of the comtnunity and clients both present and future. Continue with 51aff development and communications, look at finali3ing Structure. Maintain Ihe Law Centie and develop hubs for 5pecialisl services Ihroughout the County. Focu5 on maintaining 8 mulli-channel se￿iCe in these difficull limes. Telling our CDmmunlties stories in an effective and evidence-ba5ed way. Influencing funding for North Yorl(shire in a posiliv8 way and the advice enviionmenl in gene¥al. Growing our owii and making our seTvice better al inclusion. Do the very best we can lo meet demand whlle maintaining gU31ity- Look lo benefit from furthèr devolution thal rn8y occur and manage risks Look lo renew the funding plan for service stialegy for specialist advicelLaw Cenlre when the inltial over. Look to renew relationships wilh key funders and partner5 given changes in public policy and economic Review technology plans and inntsvale while maintainlng on 9raund Services Look lo take opportunities made available through changes to Justice syslern. 12. NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 Structure, governance and management Governing document The charily is conlfoIIEd by ils governing document. a deed of trust, and CDnslilules a Ilmited company. limited by guarantee, as defined by the Companies Act 2006. The organlsation is 2 chtritable company limited by guarantee incorporated on 22 December 2011 and registered as a charity on 28 February 2012. It comrnenced trading on 1 April 2012 when it acquired the asset5 and liabilities ol the Hamblelon Citizen5 Advice Bureau and thp Richrnondshire Citizen5 Advice Bureau. The company was established under a Memorandurn ol Associallon. which sets out the objects and powe15 01 the charitable company and is govpmed under ils Articles of As50cialion. The maximurn liabilily of each rnernber of the otnpany is £1 and al 31 March 2022 it had 14 members. Recruilmeni ènd appointment of fruslees Members ol the BDard who are dlreclor5 for the putPDse ol company law and Iruslees for the purpose of charity law, who setved during the year and up to the date Df this report, are glven on page 1. The maximum number of trustees is fifteen and the rninirnum is three. Appoinlment is by election at the Annual General Me8ting or by being ro-opted by the Bo8rd, provided Ihal, on appoinlrnent the total number ol co-opted trustees does not ex￿ed one third of the total number ol trustees. All elecled tiustees shall retire from office al the third annual geneial tneeling following the annu81 general meeting at which they weio elected but may be re-elected. All co-opted trustees shall ietire from office 81 the third annual general meeting following the meeting of the Soard at which they were appointed bul may then be eleded or reappointed. The charity wishes its B08rd lo be repiesenlative ol the local communities as w811 as containing Ihe range of skills necessary lo piovide leadership and good governance. All tiustees gIVE their lime voluntarily and 8ny expenses reclaimed by trustees are set out in the noles lo the financial statement5. Organisalional structu The Board is responsible for selling thE slralegic dlreclion of the Bureau and it meets quarteily lo adminlster lh8 charily. ON1y trustees may vote at Ihese meetiygs, bui they are assisled In th8ir decision rnaking by recommendations from the various sub-committees and by the advice of representatives from staff, volunleer5 and fundeis whD attend the meeting5. The Chief Execulive is appointed by the Board to manage the day lo day operations of the charity. Full details of the turreril staff, volunleers and board ob5eTve15 are provided in the Bureau's annual report. Induction and Iraining of Imslees Truslees are recruited and Iralned in accordance with Ci112ens Advice po5icies and procedures. RelatEd partses Each CAB must be a rnember of the national organi581ion 'Cilizens Advice. and, to compty wlh the membership criteria, musl meel strictly auijited standard5 of service and delivery annually. We Ere Members ol The Law Centres Network and meet their membership and govemance slandards NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 REFERENCE AND ADMINISTRATIVE DETAILS Registered Company nttmber 0789D996 IEngland and W81?sl Re9lStered Charlly number 1146084 Registered Office 277 High Street North End Northallerton North Yoik5hire DL7 8DW Trustee5 J Behrens L Colling MC Collins MA Davis N H Downey CG Goodrick CA Les Jl Martin R Pringle J Ritchie J E Sharp K Talham L Tunney M J Williams 13ppointed 10181221 18ppoinled 10181221 (appointed 10181221 lappDinled 10181221 (appointed 10181221 lappointed 10181221 The following Iruslees hold the office ol.. Chair Vice Chaii & Tfeasurer CA Les R Pringle Company Secretary C A Shreeve AuditOTS BK Pl￿5 Audit Ltd statutory Auditor 52 St Johns Lane Halilax West Yorkshlre HXI 2BVV Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME194JQ NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 statement of trustee$. responslblllties The trustees IwhD 8re also the direclors of North YDti¢shire Citizens Advice & Law Centre Limited foi the purposes of company lawl are responsible lo¥ preparifjg the Report of Ihe Trustees and the financial st8leTnenls In accordance wilh applicable law and United Kingdom Accounting Standards (United Kingdorn Generally Accepted Accounting Praclicel. Company law requires Ihe trustees lo prepare financial statements for each financial year which give a true and lair view of the State of 8ffairs of Ihe charitable company and of Ihe incoming resources 8nd application ol resources, including the income and expenditure, of the charitable company far that period. In preparing those financial slalements, the Iru512es are required lo $elect svitable accountin9 policies and then apply them con51Stenlly, observe the methods and princlples in Ihe Charity SORP., make judgernenls and eslirnates Ihal are reasonable and prudent,, prepare the finanual statements on the going concein basis unless it IS In3PPTopiiate to presume (hal the charitable company will conllnue in busines5. The trustees are responsible for keeping pioper accountlng records which disclDse with reasonable accuracy at any time the financial Position DI the charitable company and lo efiable them lo Ensu￿ that the financial stateme￿t8 cornply with the Companies Act 2006. They ale also responsible for safeguarding the assels ol the charitable company &nd hence lor taking reasonable steps lor Ihe Pfevenlion and detection of fraud and other irregularitie5. In so lar as the trustees are aware.. there is no relevant audit information of which the charitable companvs audilors are unaware., and the Iiuslees have taken all steps that they ought to have taken lo make theiN5Elves aware of any celevant audit information and lo establish that the auditors are aware of that information. Auditor The auditors, BK Plus Audit Lld, will be proposed lor re-appointment al the lorthGCtning Annual General Meeting. ApprDve order ol the boaTd of trustees Dn and signed on its behalf by.. MrCALes Trustee D8te'. NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Oplnlon We liave audited the financial slatefflents of North Yorkshire Citizen8 Advice & Law Cenlre Limited {Ihe 'charily'l foi Ihe year ended 31 March 2024 which compAsè Ihe slalemenl of financial aclivilles, the balance sheet, Ihe st81emenl of cash flows and notes to the financial statements, includlng significant 3ccounling policies. The financial reportin9 framework that ha5 been applied in their preparation is app1￿Cable law and United Kingdom AccDunling Standards, includiiig Finan¢ial Reporting Standard 1 D2 The Financi81 Reporting Standard 8ppIic9ble in Ihe UK and RepubliG of Ifelgnd (United Kingdorn Generally Accepted Accounling PraGlicel. In our opinion. Ihe flnancial statemenls.. give a true and fair view of the stale of the charitable company's affairs a5 at 31 March 2024 and of Its ifjcorning resources and application of resourEes, for the year Ihen ended., have been properly prepared in accordance wilh United Kingdorn Generally Accepted Accounting Practice". and have been prepared tn acco¥d8nce with the requirements of the Companies Act 2006. B351s for opinlon We conducted our audil in acGordancè Mlh Inlernational Slandaids on Auditing IUKI IISA5 IUKII and applicable law. Our re5ponsibililies undei those siandards are further described in Ihe Auditols responsibilities for Ihe audit of the financiaf slatemenls section of our report. We are independent ol the charity in accordance with thè elhical requirements Ihal are relevant lo our audit ol Ihe financial slalements in Ihe UK, including the FRC'S Elhical Standard, and we have fulfilled our other ethical responsibilities in accordance with Ihe5e requirements. We belleve Ih81 the audit evidence wo have obtained is sufficient and appropriate lo provide a basis for Dur opinion. Concluslons relallng to going concern In 8udiling the financial statements. we have concluded that the trustees, use ol the going concern basis of aGcounling In the preparation ol the finana315taternents is appropiiale. Based on the work we have pÈrtDrmed, we have not identified any rnateri21 uncertainlles re181ing lo events or conditions that, individually or collectively, may cast signifiranl doubt on the ch8rily's ability to continue as 8 going concern for a period ol al le8sI twelve months from when Ihe financial $18tements are auihorised foi issue. Our responsibililies and the responsibilities of the trustees with respect lo going QDncern are described in the ielevant se¢lion5 of this report, other informatlorF The olher information comprises the information included In the annual report other than the financial staleinEnts and our auditor's report Ihereon. The trustees are responsit)le for the other infoimalion contained within the annual report. Our opii)ion on Ihe financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility Is to re8d Ihe other inloimation and, in doing SD, consider whelheF the other information is materially Inconsistent with Ihe financi81 staleTnents or our knowledge oblained in the course ol the 8udil. or othe￿iSe appears lo be materially misslaled. If we identify such m3ter1al inconsistencies 01 apparenl rnsterial misstatements, we are required lo d&termine whether th15 gives r&se to a material misslatement in Ihe financial stalemenls Ihemselves. If, based on the work we have performed, we conclude Ihat Ihere is a m8leiial misstatemenl of this oiher information, we are requlred to report Ihat fact. Vve have nothing lo report in this regard. Matters on whlch we are rèqtjirod to report by ex¢eptlon We have nothing lo report in iespeet of Ihe following rnatters in relation to which the ChaTllies IAccounts and Reports) Regulations 2008 require us to report to you il. in Qui opinion,. Ihe information given in the financial statem8nls is incoH51Stenl in any tnateTial respecl wilh Ihe Iruslees, report., or sufficient accounting records havE not been kept., or the financial st8temenls are not in ?gr8emenl with the accounling records., or we have not received all the information and explanalions we require for our audit. NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Responslbllities of trustees As explained rnDre lulEy in the 5t2tement ol truslees, respDnsibililies, the trustees, who are also the directors ol the charily lor the purpose of company law, are responsible for the preparation of the f1nancial statements and for being satisfled that they givE a true and fair view, and lor such internal control as the Iruslees determine is necessary lo enable the preparalion of tlnancial 51atemen15 that are free from rnaterial misslalement, whether due lo fraud or error. In prepaiing the financial 51atemelltS, the Iruste8S 8re responsible for 855essing the charity's abilily lo tonlinue as a going concern, disdosing. as applicable, matlers related to going concern and using the going concern basis of ac¢ouTrling unless the trustee5 either intend to liquidate the charitable cofflpany 01 lo Cease operations, Of have no realistic alternative but to do so. Avdltor's re5ponsibilitles foi the audlt of Ihe financlal staternEnts We have been appointed a5 avditor under section 144 of the Charitles AGt 2011 8nd report in accordance with the Act and relevant ￿gUlationS made or having eff?ct thereunder. Our objectives are lo obtaln reasonable assurance about whelher the financial statements as a whole are free from malerial misslatemenl, whether due lo fraud or errar, and to Issue an auditoi's report that includes our opinion. Reasonable assurance is a high level of a5suian¢e but is not a guarantee that an audit conducted accordan with ISAS IUKI w%ll always detect a material misst8iemenl when il exists. Misslatements can arise from fraud or error and are considered material if, individually or in the aggreg8le, they could reasonably be expected lo influence the economic deci5i0ns of users taken on the basi8 of these financial slatemenls. The extent to which our procedures are capable of delecling irregularities, including fraud is detailed below-. Our approach lo Ideptifylng and assessing the risks of materi81 misstatement in respect ol irregularilie5, including fraud and non-compliance with laws and regulations. was as follows.. The engagement partner ensured Ihat Ihe engagemenl team colleclively had the 3ppropriate competence, capabilities and skills to i(Jentify or recognise non-cornpliance willi applicable laws and regulations., We identified the laws and regulalions applicable to the company through discus5iDns wilh direclois and olhei managemenl, and fioffl our commercial knowledge 2nd experience ol the induslry sector.. We focused on specific laws and regulations which we considered may have a direct rnaleiial effect on the rinancial statements or the opeialion5 01 the comp8ny, including the Companie5 Acl 2006, lax8b.on legislallon and dala prolection. anti-bribery, employment, enviTonment8I and health and safely legislation., We assessed the exlenl of compliance with the law5 and regulations identified above through makin enquiriès of rnanagement and inspecting legal correspondence", and Ensured laws and regulations w&ie eommunicaled within the audil team iegularly ard the team ietnained alert lo instances of non-cotnplianGe throughout the audil. NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED We ass&ssed the susceplibility of the company's fsnancial slalem8nls to maleii81 misst8tement, including obtaining an underslanding of how fraud might DcC￿r, by.. Making enquiries af management as to where they considered there was a susceptibility to fravd, Iheii knowledge ol atlual, suspected Bnd alleged fraud., Considering Ihe internal controls in place to mitigate risks of fraud and non-cornpliance wllh laws and regulations., and Understanding the design of the company's remuneiation po15cies. To address Ihe risk of fraud through management bias and overiide DI controls. we., Performed analylical procedures to identity any unusual or unexpected relationships; Tested journal entries lo idenlify unusual tl8ll55Ctions', Assessed whether judgements and a8SUrnPtions made in determining the accounting estimal&s sel out in note Z We￿ indicative ol potential bias., and Investigated the rationale behind signifitanl or unusua5 Iransacticns. In response to the risks ol irregularities 8nd non-compliance with laws and regul3lion5, we designed procedures whlcb included, but were not limiled lo.. Agreeing financial slalement disc105ures to underlying SLiPPOrting documentation., Reading the tninules ol meetings of those charged with govern8RCE', Enquiring DI managemenl as to actual 8nd potential liligation and Elaims., and Reviewing correspondence with HMRC, relevant regulalors and the cornpanqs legal advisors. There are inherent limi(alions in our audit procedure5 described above. The more removed that laws and regulations are Iiom the financial Iiansactions, the less likely il is that we would become aware ol non-compliance. Auditing standards also limit the audit procedures required to idenllfy non-compliance with laws and regulation5 10 enquiry ol the directors and other menagemenl and the inspection Df regulatory and legal correspondence. il any. Material misstalements that arise due to fraud can be harder to delecl than Ihose that aiise from error as they may involve deliber31e Goncealmenl or collusion. A further descripliofj ol our responsibilllies is available on the Financial Reporting Council's websile at.. hltps'.11 www.frc.org.uk1a￿dItorsresponsIbIIitIes. This descTlPtion form5 part of oui auditor's repDrt. Use of our report Thi5 report is made solely lo the company's members, as 2 body, in accordance wlth section 39101 the Cornpanie5 Act 2014. Our audit work has been undertaken so that we might slate lo the company's meTnbers those matters we are required to state to Ihetll In an auditor's report and fDI no Dlher purpose. To Ihe fullesl exleiil perrnilted by law, we do not accept or assurne responsibilily lo anyone other than the cotnpany and the cornpany's members as a body. for our audit work, for this repori, or for the opinions we have formed. NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED INDEPENDENT AUDITOR'S REPORT ICONTINUEDI TO THE TRUSTEES OF NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED BK Plus Audii LimltÈd 6L Plvs LiMi￿d Chartered Certlfled Accountants statutory Audltor 52 Sl John5 Lane Halifax We51 Yorkshire England HX12BW BK Plus Audit Limited is eligible for appointmenl as auditor of the charity by virtue of ils ellgibility for appointment as auditor of 8 company under seclion 1212 of thE Companies Act 2008. NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restricted funds funds 2Q24 2024 Total Unrestricted Restricted funds fund5 2023 2023 Total 2024 2023 Notes Income from.. Donations and legacies Charitable a¢livities 1nvEsIMenls 24.689 249 829,246 2,886,151 24,268 24,938 3,715,397 24,268 738,404 221,068 959.472 703,713 2,275.642 2,979,355 10.162 10,162 Total income 878.203 2,886,400 3,764,603 1,452,279 2,496.710 3,948.9Bg Expenditure on.. Chaiitable activilies 1,009,787 2,620.815 3,630,382 821,731 2,283,072 3,084,803 Total expenditure 1,OQ9,767 2,620,615 3,830,382 821,731 2.263,072 3,084.803 Net incomellèxpenditurel and movement In funds 1131,5641 265,785 134,221 630,548 233,638 864,186 Reconciliation of funds.. Fund balances al l April 2023 1.605,996 392.628 1.999.624 975,448 159,9go 1,135,438 Fund balances #t 31 March 2024 1,474,432 659,413 2,133,845 1,605,996 393.628 1,999,624 The statement of financial actwities includes all gains and 105ses recognised in the year. All income and expendlture derive from continuing aclivilies. 10- NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Note5 Fixed assets Tangible assets 12 738,789 768,996 Current assets Debtors Cash at bank and In hand 13 310.683 1,281,897 160,217 1.293,754 1,592,580 1,453,971 Creditors.. amounts falling due withln one year 15 1197,5241 1223,3431 Net current assets 1.395,056 1.230,628 Total asset$ Ses5 current Ilabilitles 2,133,845 1,999.824 Net assets excludi119 pension Ilability 2,133,845 1,999.624 The fund5 of tha charity Resliltled income fund5 Unrestricted funds 18 659,413 1,474,432 393,628 1,605.996 2,133,845 1,999.824 The company is enlltled lo the exemption froTn Ihe 3udit requiiemenl conlainad in section 477 01 the Companies Act 2006, for the year ended 31 March 2024, allhough an audit has been Carried ou( u￿￿er sedion 144 of the Charities Act2011. The directors acknowledge Iheii responsibililie5 for cotnplying with the iequiremenls of the Companies Act 2006 with respect to accounting records and thè preparation of financial slalernenls. The membe15 have not required the company lo obtain an audit of it5 financial slalements under Ihe requirement5 ol the Companies Act 2006. foi Ihe year in queglion in accordance with section 476. These fin2ncial slatetnenls have been prepared in accordance with the provisions applicable to companies subject lo the small companles regime. The linanciBI statements were approved by the IrustBes on MrCALe5 Trustee Cotnpany registfation nuwber 07890996 (England and Wales) NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Note5 Cash IIow8 from operatin9 activitles Cash (absorbed byllgenerated from operations 22 133,9051 843.402 Inv85tlng activlties Purchase of tangible fixed assets Inve5Érnenl income received 12.2201 24,288 1500.0001 10,162 Net cash generated from1(￿Sed Inl investing aGtivitie5 22,048 1489,8381 Net ¢ash used flnanclng activltle5 Net Idecrea5ellincrÈase in cash and cash equivalents 111,8571 353,584 Cash and cash equivalents al beginnlng ol year 1,293,754 940,190 Cash and cash equlvalents at end of year 1,281.897 1,293.754 12. NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollcles Charlty Information North Yorkshire Citizens Advice & Law Centre Limited is a prlvale company limited by guarantee incorporated in England and Wales. The registered office 18. 277 High Slreel North End Northallerton Narth Yorkshire DL7 8DW 4.1 A¢countlng conventlon The fin8ncial slalefflents have been PTepared in accordance wilh the charity's governing document, the Companies Act 2006, FRS 102 "The Financi81 Reporting Standard applicable In Ihe UK and Republic of Ireland I'FRS 102.1 and the Charities SORP "Accountlng and Reporting by Charilies.. Statement of Recotnmended Praclice applicable lo charilie5 preparing their accounts in accordanGe with Ihe Financial Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS 1021" leffeclive 1 January 20191. The charily is a Pub5ic Benefit Entity as defined by FRS 1 D2. The financial 51alemenls are prepared in Sterling. which is the lunctiollal currency of the charity. Monetary atnounts in these financial stalemeNls are rounded lo the nearest £. The financi81 statements have been piepaied under the histOriEal cost convention, modified to include the revaSuaUon of freehold properties and ID include investment propertie5 and ¢eriain financial instruments al fair value. The prinripal accounting policies adopted afe set oul below. 1.2 Golng concern Al the lime ol approving the financia1 staletnenls, the trustees have a reasonable expectalion that the charity has adcquate resourcES Iv continue in operational existence for the foie5eeable future. Thus the trustees continue lo adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charltable funds Unrestricted funds arp available foi USE al the dlscrelion of the Iru5tpes in furtheran￿ Of thelr charitable objectives. Reslricled lund5 are subjeol to specific conditions by donors Di grantors as lo how Ihey may b& used. The purposes and uses of the re51ricled funds are set out in Ihe notes lo the f1nanci81 slatemenls. Endowment funds ale Subject lo specific conditions by donois that the capilal musl be mallllained by the charity. 1.4 Income Income is recognised when the charity is legalty enlilled to il after any performance conditions have beèn mel, Ihe amounls can be measured reliably, and it is probable that income will be ieceived. Cash donations are iecognised on recelpt. OlheT donalions are recognised once the charity has been notified Df the donation, unless performance conditions require deferral of the amount. Incvme tax reGoveiable in ielalion lo donalions received under Gifl Aid or deeds of covenant is recognised al the lime ol the donation. Legacies ale recognised on receipt or olhetwise if the chaiily has been notified ol an impeTrding dislribulion, the amount is known, and receipl is expecled. 11 Ihe amount is not known, the legacy 15 treated a5 a contingent asset. 13 NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollcies Continued) 1.5 Expendltur8 Expenditure is iecognised once theie is a legal or conslruolive obligation lo Iransler economic benefit to a third party, il is probable thal a ITansler of economic benefits will be required in setllBment, and the amount of the obligation can be measured reliably. Expenditure 15 classified by aclivity. The cosls ol each activity are made up ol Ihe total of direct costs and shared cosls, including support costs involved in undertaking each activity. Direcl casts altributable to a 51ngle activity are allocated direclly lo Ihal aclivily. Sh2red costs which conlribijl? ID rnore than one aclivity and 5UPPOrt Costs which are not altribulable lo a single activity aro apportioned between those d¢livilies on a basis Gon8islenl with the use ol T8souices. Cential slafl costs are allocated on the basis of time spent. and depTeClation charges are allocated on the portion DI thE asset'5 use. 1.6 Tangible flxed as$et& Tangible fixed assets are initially measured at cost and subsequently measvred al cost or valuation, n8t af deprecialion and any impairmenl losses. Depreciation is r8cognised so as tD write off the cost Dr valuation of assets less their residual values over their U5efuS lives Dn the following ba5PS'. Freehold land and buildings Impiovemenl8 to Property Plant 8nd equipment Computers Motor vehides Straight line over 25 years I Strai9hl line Dwer 50 years Slraighl line over 50 years I Stiaighl line Dver 5 years Sligight Ilne ovei 5 years straighl line over 5 year8 stiaighl line over 4 years The gain or loss arising on the disposal of an asset is delermined as the difference between the sale proceeds and the carrying value of the asset. and 15 recognised in the slalemenl of financial aolivilie5. 1.7 Impalrment of fixed assets At each reporting end dale, the charity reviews the ¢arrying amounts ol ils tangible assets lo determiJ)e whether Ihere is any indicalion that those assets have Suffered an irnpairment loss. If any such indi¢alion exists. Ihe recoverable amoynl Df the asset is estimaled in order lo determine the exlent of the irnpaiiment loss lif any). 1.8 Cash and ¢3sh equivalents Cash and cash equivalEnls include cash irj hand. deposits held at call with banks. other short-lerm liquid investments wilh original maturities of Ihie8 monlhs or les5, and bank overdrafts. Bank overdratt5 are shown within boriowings in currenl liabilitie5. 1.9 Financlal instruments The charity has elecled ID apply Ihe provisions Df Section 11 'Basic Flnanual Instruments, and Section 12 'Other Financial Instruments Issues, ol FRS 102 10 all of ils financial instruments. Financial inslrksments are iecogmised in the charity's balanc8 sheet when the charity becornes party to the contiaclual provisions ol the in8trumenl, Financial assets and liabilities ale offsel, with the nel arnounts presented in thc fiDanci81 statements, when Ihere is a legally enforceable righl 10 Set off the recognised amounts and there is an intention to sellle on a nel basis or lo realise the asset and settle the liability simultaneously. 14 NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting polltles Icontlnuedl 8asic financial assets èa51¢ financial assets, whlch include debtors and cash and bank balances, are inilially measured al transaction piice including transaction costs and are subsequently Garried at afflortised cost using the effeclive interest melhod unless the airangement constitutes a financing Iransaclion. where the transaction is measuied al the present value of the future receipts disGounled al a maikBI rale of interesl. Financial assets dsssified as receivable within Dne year are not amortised. 8asic financial liabilitles a5iG financial liabilities, Including creditors and bank loans are initlally reGogni5ed at transaction price unles5 Ihe arrangemenl constllules a financing transaction, where the debt insliumenl is measured al the pie5ent value ol the future payments discounted al a rnarket rale ol interest. Financial Ilabilities classified 3s payable within one year are not arrortised. Debt instruments are subsequently carried 01 amortised cost, Using the effe¢live interesl rale method. Trade cieditors are obligations lo pay for good5 or Services that have been acquiied in the ordinary course of operallons from suppliers. Amounts p8yable are classified as currenl li8bililies if payment is due within one year or less. If not. they are presented as non-current liabilities. Trade creditors are recognised initially at tra￿sactIon price and subsequently measured al amort158d cost using the effective interest method. Derecognitlon of firjancial liabilities Financial liabililies are dereco9nised when the charity's conlradu81 obligations expire or afP discharged 01 cancellèd. 1.10 Employee beneflts The cost Of any unused holiday enlillernent 15 recognised in the period in which the employee's seNices are received. Termin81ion benefits are recogni5ed immedialely as an expense when the charity 15 demonslrably commilled to terminate the employrnenl of an employee or to provide termination benèfits. 1.11 Retirement benefits Payment5 to defined contribution ieliiemeni benefit schernes are charged as an expense as they fall due. Critical accountlng estlmates and j4Edgements In the application ol the charity s accounts.ng policies, Ihe trustees ale requi￿￿ lo tnake judgetnents, estima185 and assumption5 aboul the carrying arnount of assets and liabilities Ihat are noi readily apparent from other SDurces. The eslimales and associated assuniptions arB baged on hisloiical expeiience and other factors that are considered to be ielevant. Actual resu11s may differ from these Estimales. The estimates and undeilying assumptions are reviewed on an ongDing basi3. Revisions lo accounling estimates arè recognised in the period in which the eslimate is revised where the revision affects on5y that period. or in Ihe period ol the revislon and future periods where the revision affects both cuirenl and lulur periods. 15- NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Incomt from donatlons and legacies Unrestrl¢ted Restricted funds funds 2024 2024 Total Unrestricted Restrltted funds funds 2023 2023 Total 2024 2023 Donalions and gifts 24,689 249 24,938 738,404 221,068 959,472 Included wilhiD donations for 2D23 3re amounts lotalling £927,268 In relalion to Ihe net assets Iransferied from Cilizens Advice Craven and Hariogate Dislrids Lld and Citizens Advice Scarborough & Disliicl Limited upon the merger in 2022123. Income from char4table activities Unrestrlcted Restiicted lunds funds 2024 2024 Tolal Unrestricted Restricted funds fund5 2023 2023 Total 2024 2023 Information and AdviE2 Services Grants and contracts incotne Room hire and miscellaneous income 784,901 2,886,151 3,671.052 673,790 2.275.642 2,949,432 44,345 44,345 29,923 29,923 829,246 2,886,151 3,715.397 703,713 2,275,842 2,979.355 Income from investments Ltnrestricted Unrestricted lunds funds 2024 2023 interest received 24,268 10.162 16 NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 ExpendStur8 on charltable actlvitSes Information and Advic8 SepviGes Informatlon and Advice Servlce8 2023 2024 DiTeGt costs Steff Gosts Depreciation and irnpalrment Premises c051s Office and adminislratlon costs Computer and IT costs Slaff and volunteer costs Leg81 and professional costs Partnei Payments Irrecoverable VAT 2,239.413 32,426 16,429 38.224 50,635 64,25g 27.663 534,926 77 1.922.606 33.802 16,972 44,269 29.392 40.928 27,547 546,43g 3,004,052 2,6&1,955 Share of support and governance costs (see note 71 Support 626,330 422,848 3.630,382 3,084.803 Analysls by lund Unre5tricled funds- general Restricted funds 1,009,787 2,620,61 S 821,731 2,263,072 3.630,382 3,084.803 Support Costs allocated to activltles 2024 2023 staff cosls Pietnises C05t5 Office and Adminislralion costs GompuleT 2nd IT costs Legal and Piof8ssitsnal cost5 Moloi and Travel cosls Governance costs 363,893 134.905 57,792 33,730 18,498 6,712 10.800 231,914 103,738 56,225 6,423 12.432 2.516 9,600 826,330 422.848 Analy5ed between.. Information and Advice Services 626.330 422.848 17- NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 Net movement in funds 2024 2023 The nel movement in funds IS stated after chargingllcredilingl.. Fees payable fDr thè audit of the charily'5 financial statemen18 Depreciation ol owned tangible fixed asse15 10,800 22,426 9,600 33,802 Trustees None of the Iruslee5 lor any persons connected wilh theim) received any remuneralion or benefits frorn the charlly during the year. 10 Employees Th8 average rnonthw number of employee5 during the year was.. 2024 Nurnber 2023 Number Total head ctsunt 119 104 Employment cost5 2024 2023 Wages and Salaries SoGial security costs Other pension costs 2,362.985 188,485 51.836 1,967,749 145,258 41,513 2.603,306 2,154,520 There were no employees whose annual remuneration was more than £60,000. Remuneration of key management personnel The remuneration ol key management personnel was as follows.. 2024 2023 Aggregate compensation 53,889 51,592 11 Taxallon The charity is exempl from laxalion on its activities because all ils income is applied lor charitable purposes. NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Tanglble flxed assets Freehold lan¢J Improwm8nt$ and bulldinys to Proporty Plant and ulpment Computevs Motor vehlcl88 Total C05t Al 1 April 2023 Additions 833,621 51.943 5,692 17,034 908,290 2,220 2,220 Al 31 March 2024 833.621 51.943 5,692 2,220 17,034 910,510 DepTeclation and impalrment Al l April 2023 Depreciation charged in the year 103,269 17,197 5,6g2 13,137 139,295 32,426 26,672 3.066 740 1,948 Al 31 March 2024 129,941 20,263 5,692 740 15,085 171,721 Carrying amount Al 31 March 2024 703,680 31,680 1,480 1,949 738,789 At 31 March 2023 730,352 34.746 3.898 768,996 13 Debtor5 2024 2023 Amounts falling due wlthln one year.. Tr8de debtors other debtors Prepayments and accrued income 97,794 13.746 199.143 73,815 1,615 84,787 310,683 160,217 14 FSnance lease obligations Fulure minimum lease payments due under finance le8se8.' 2024 2023 Within one year Within Iwo and live years 124.7001 124,0501 124,70DI 148,7501 (48,7501 173,4501 19 NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 Creditors.. amounts lalling due wlthin one year 2024 2023 Notes Other taxation and social securlty Delerred incoTne Tr£de crediloFS Olher creditors AGciuals 44,664 39,178 82,725 7,226 74,034 20,180 16 29,453 102,529 20,878 197,524 223,343 16 Deferred income 2024 2023 Other deferr8d Intome 82,725 Deferred income is included In the financial stalemenl$ as fo11ows'. 2024 2023 Deferred income is included within.. 82.725 Movemenls In the year.. Deferred income at 1 April 2023 Released from previous periods Resources deferred in the year 82,725 182,7251 102,725 118.3Q7 1138,3971 Deferred income at 31 Mafch 2024 82,725 17 Retirement benelit Schemes 2024 2023 Defined contribution schemes Charge lo profrt or loss in re5pecl Df defined conlribulion schemes 51,836 41,513 The Company participates in Ihe Natsonal Employment Savings Trust pensSon scheme which oper8les on a defined contributions basis. The scherne Is open lo all employees al any tirne. The assets ol Ihe scheme are held separately from tbose ol the company in the independently adminislere(f fund. There were no conlributlQT15 pay8ble or ouls13nding al Ihe year end. 20. NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 Restrl¢ted fund5 The restricted funds of the charily cornprisè the unexpended balances of donations and grants held on twst subject to specific conditions by donors as lo how they m8y be used. At 1 Apiil 2023 Incoming Yesources Re50urc85 At 31 MaTch expended 2024 AB Charitable Trust Access lo Juslice IHALSI Access to Justice IILTAI Access to JustiGe IIOTLSI ATI Harrog8te Building Fund Catterick Connection COCOL Community Fund Advi￿ Matters £-astfieSd Energy Red￿sS Scheme Fixed Assets Hardship and HoTnelessn&ss Prevention Harrogate District Foodbank Help to Claim Henry Smith Homes lor Ukraine Hospit81 Macmillan Cancer Support MaPS Debt Advice Money and Benèfits INYCI Nationwide Housing Mattels Northein Powergrid NYC Fuel Vouchers Pension Wise Poffloc Rural Advlce Bus R yedale DC Cost of Living Sc8iborough Energy Advice Scarborough Financial Hardship Se1by & Oislrict Foodbank Shared Pr05perily Fund Skiplon Foodbank Trussell Trust Winter HEalth 20,000 44,850 100,000 88,482 5,596 115.8141 144,6491 16,0301 181,0221 15.5961 18,9561 111,5031 162,2391 192,1521 17,4731 1103.1471 1,480 146,9081 134,9261 1142.2231 134,5181 153,3611 138,4011 156,9011 1200,6491 137,3061 15,1781 180,0001 1520.0001 1127,7041 156,3211 1104,1181 110,262} 191,2911 15,8061 120,9031 119,1521 11.4541 1229.1761 1266.9571 4,186 12011 93,970 7,460 203.654 194,698 20,037 31,540 62,239 92,152 7,950 102,848 1,627 299 2,104 1.480 1,184 417 45,724 40,633 142,223 40,000 51,544 38,656 58,399 200,649 40,000 53,OOD 80,ODO 520,000 127,704 57,095 100,196 6,124 10.466 15,787 840 15,948 13,970 1,095 1,498 8,270 10,964 47,822 775 7,352 11,274 1 D,262 2,174 6,796 877 89,959 842 990 20,026 19.152 6,553 229.803 369,427 5.099 627 222.372 119,902 393,626 2,886,400 12.62D,6151 859,413 21 NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR fHE YEAR ENDED 31 MARCH 2024 18 Restrlcted funds Icontinuedl Previous year.. At 1 April 2022 Incoming resources R250urces At 31 March expended 2013 Access to Justice IHALSI Access lo Justice ILSLIPI AGcess lo Justice Foundation Community Fund Advice Mallers ATI Harroggte BEIS Advice Llne Building Fund Eastfield Energy Redress Scheme Haidship and Homelessness Prevenlio Harrogate Dislrict Foodbark Help to Clairn Henry Smilh Hornes for Ukraine Hospital Innovation Comtnunity MaPS Debt Advice Money and Benefits INYCI Nationwide Housing Matters NYC Fuel Vouchers Pension Wise Pomoc Rural Advice Bus Ryedale DC Cosl of Llving Scarborough Eneroy Advice Scarborough F5nancial Hardship Selby & District Foodbank Temp Hall Trussell Trust INinter Health 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 40,000 38,000 189,9011 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 155,2001 1124,2811 112,7381 142.1331 112.6721 14,1151 14,0001 1226,3131 1188,149} 12011 1,515 173 8,731 203.6S4 1,627 299 1,184 417 10,466 15,787 840 10,174 225,417 43,064 8,270 9,771 485,000 128.714 55,200 100,153 23.000 44,3D7 19,468 4,992 4,DOO 216,708 224,608 1,176 35,402 11,274 10.262 2,174 6,796 877 9,605 83,443 119,902 159,990 2,496,710 12,263,072) 393,628 22 NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 18 Rtstrl¢tÈd funds Icontinuedl Reslricled lund5 are for the following purposes.. A8 Charllable Tru5t- Funding lo assisl with providing core actnrllies of the Law Centre. Access to Jvstice Foundatlon Helping individuals to acces5 specialisl advice ant5 support so Ihal Ihey are more likely lo pursue their case. Hèlping the tnost vulnerable clients in our comtnunity in the area ol welfare benefits and rights, Access lo Justi¢e Foundation Help Accesslng Legal Setvlces Grant funding for th8 purpose of improving and sustaining 8CCESS to early legal advice and suppoil to avoid unnecessary court proceedings, and to prepare liligants in p?rson lor proceedings where it 15 necessary. Funding lorer25ted to end Mar 23 but was exlended lo Jun 23. Access tD Justice Foundatlon- Improvlng Llves Through Advice - A 5-year funded programme designed lo support the delivery Df free legal advice to marginalised people and communilies. Acce85 lo JustSce Foundation Improvlng Outcom85 Through Legal Support- Funding to assist wilh Early-stage social welfarel family legal advice and as5isled digilal legal support. Provision of outreach services to reach people that wouldn't otherwise access legal support and advice and support, advice andlor legal representation for people facing court Dr Iribunal proceedings, including referral lo legal aid s8tvices where appropriate. Advlce Matters The Community Fund- Based in Selby, the project deliver5 welf3re benefils and debt advice lo individuals 2nd lo Iront line workers in olhei org3nis81ions. The funding also Bnables us lo recrult and train volullteers lo deliver advice on any maller. Action Toward Inclusion - Harrogate. Project in York, North Yorkshire and East Riding which is part of the nalionsl Building Better Opportunities programme, funded by Ihe Big Lottery Fund and European SoBial Fund. It saw 60+ orgJnisation5 engage with and provide mentoring and SUPPDrt around health, finance and ski515 10 2,000 ol the mosl di5advanlaged 5ndividuals in the community experienting a range ol cornp1&x challenges. Participants were economically inactive or unemployed and through the projecl were supported lo overcome barriers and move clospi towards employment as well as addressing a range ol social 158ue such as poverty and social exclusion. Ended Jun 23. Eullding Fund- The fund was used lo purchase Ihe freehold property at Northallerton which would be ielundable lo the Big Lottery on Subsequent di5POsal of th8 property. The balance will fund the lulure depreGlation of Ihe freehold property and other fixed asset5 purchased with the funding. Catterlck Connection & Veterans, Foundatiort Support. Funding lo help serving and fDm)er tnembers of the Armed Force5, and their depEnd3nls living in 8nd around Callerick Garrison lo assist with improved finanaal st8bilily gnd solvency, Also assisting wilh overall wellbeing and family relationships. Cornmunlty Organisatlon5 Cost of Livln9 Fund ICOCOLI- A fund Ilial offered a contribution lowaids the iunning ol Ihe Law Centre leam lo allow them tri contiiTrue giving advice on benefils, debt and housing and keep up with the increased nurnber ol internal and external releiia15 lor specialist advice. Eastlield- One-year uranl funded by Ihe Easlfield Parish Council for the purpose of delivering generalist advite lo Ihe residents of the Easlfield area Df Scarborough, Thi8 funding is reviewed every year, but has been awarded Since 2007. Energy Redres5 Scherne. Projecl ID Iijnd 2 energy advisers. Successful bid for a larger project which funds Ihese workers and other partner agenci85. The Energy Redress fund is paid for via fines on energy companles. Ends Aug 24. 23- NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 Restrlcled funds Icontlnuedl Hardship and Hom81ess Prevention- Funded by the Hambleton District of North Yoikshire Council lo give bespoke spp¢ialist advi￿ by telephone, la¢& lo face and uulre2ch appointments to ensure that individuals do not suffei through lack of kno￿edge of their righls and iesponsibilities or of the services available, or Ihrough an inability to expFess their needs effeclivew. Project was due to end Mar 24. byl has been exlend8d to Mar 25 Harrogate Dlstrlct Foodbank- A project to provide lace to face oulieach service across the Hariogale District foodbar.k ¢pnlres offering 3n acce8s point for people in HarrDgate who are facing personal crise5 lo timely advice Specifically specialist debl and rnoney advice, income m3xirnisalion including welfare benefits checks and bctlei off calculatlDns an(5 scenario plannin9. Advice on energy. huusing and ernploymeni and any other issues Ihal may aiise. The speciali81 caseworkei also provides up5killing and trgining lor foodbank volunteers and slaff involved with client5 in IhÈir irtlormalion guidancè and siunposting role. Funded until Feb 2S. Help to Clalm- Funded by the DWP lo provide support and advlce lor individuals claiming Universal Credit lor the first lime, Henry Smith- A Ihree-year project advising and assisting clients with ment81 he8llh problems within the Scarborough area. This project comes to an end in MaTch 2025. Home5 for Ukralhe- Funded by the Hamblelon Disliicl ol North Yorkshire Council a project tiding Ukrainian guests and hosts alike with the navigation of the cotnplex sysl2tn ol benefits. rules and entillemenls. The C3seworker acts as a referral point and an advocate ensuring assistance is available for benefits. debt and housing. etc. This project was funded unlil MBY 24 b￿( has be&n extended until Nov 24. York Against Can¢Èr - Hospital- Project to provide welfare benefit and general advice in the Cancer Care Unit al ScaibDfDugh Hospilal. This project is generously funded by York Against Cancer on a year by year basis. Now woiking in conjunction wilh Macmillan Cancel Support as a partnership project funding is in place until end Dec 26. Macmillan Cancer Support- A prDjed thal aims to ensure all people affected by cancer in Notlh Yorkshi¥e including their Ca￿rS and families are able to alleviate problems significantly impeding their ability to manage and live with their illness. Issyes focus primarity on money. housin9, and ¢mplDymenl. Incorporated seamlessly with the existing provision by York Again51 Cancer in Scarbofough and Macmillan's Sir Robert Ogden Centres in Harrogate and Northallerton, crealing a lully joined up service across the whDle county. Money Advice 5ervi¢È Debt Advice Projeet IMASDAPI- Thls fund is to provide specialist debt advice to indivlduals eKperiencin9 Iinancial dlfficulty who ieslde in North Yorkshire. Money & Benefits INYCI- Phone 5in8 Staffed Mon-Ffi gam-4'.30 pm providing incorn8 generating advice focused on debl employment and benefits 8cros5 North Yorkshire. Funded by NYC sirongeT Communib'es p¥ogramme. the Lottery Awards ForAII. Ends March 2025. Natlonwide Hou51ng Matlers. Piojecl lo provide housing advKe to those who arE at most at risk of homelèssness with a focus on meRtsI health and foodbank users. Project provides generalist and specialisl advice Induding court represenlalion. Need ID apply for funding each year. Northern Powergild- Funding lo assist vulnerable customers with fuel poverty advice including income msxlrnization, debt and energy 3dvice and ielaled malleis across North Yorkshire, This projeci has been extended ulllil end Mar 27 NYC Fuel Vouchers- Funds received frorn the Departmenl ol Work and Pensions via North Yorkshire Council lo be disseminated in Ihe loitn ol energy voucher5 8nd olher futtl payments lo residents identified to be in need that live within North Yorkshire. Pension Wise- This is a project lo provide inlorrn8lion on pension ac￿SS right5 for those who are aged 55 years and over across the whole of North Yorkshire and York. 24- NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 q8 Rgstrfcted funds (Continued) Pomo¢- Funding to provide setvlces lo local East European Communities in ScarboTough and Ry8dal&, The work includes help with EUSS applications, accessing local services and communily development work. This Work is funded by NYCC, SBC, Ihe NY Police and Fire Commissioner. NY Clinical Commissioning Gioup, The project fundin9 is currently due lo end in Dec 24. Rural Advlce Bus - The Big Lollery Fund- This fund is a continuation of the Reaching Richmondshire fund to provide a Service offering advice and support to people residing in the rural communitSes of Hamblelon and Richmondh5ire via outreach, homE Vlslts, telephone, email. The Rural Advice Bus also provides communities in our most hard to reach rur81 areas with a large range of services both from ourselve5 and our partner organisations. Ryedale DC Cost of Livlng. Funded by the Ryedale District ol North Yorkshlye Council to prowde a dedicated AdviseT to help vulnerable residents 8cce5s holistic advice and SUPPDrt lailoTed lo their individual situation. This may 1nclud8 advice to reduce energy bills. benefits and debt advice, help lo increase income le.g. accessing free school meals, healthy start vouchers, pension credit), signposting lo find a job. childcare. dvice on reducing c051S and wider issues such as mental health and wellbeing support. Also, lo asslsl with the settino up of a Hardship Giant Fund for the residents ol the district lo offeT mitig8tion against crisis as result DI Cost of Living issues. Project ended Oec 23. Scarborough Energy AdvicB. Funded by Brilish Ga5 Energy Trust the piojecl delivers a Money and Energy Advi￿ Service to those rnosl in need in the ScaTborough District area. Advice is provided on a one-to-one basis by 8dviser8 trained in specialist debt bdvice work, from our centrally based office and via oulreach. working wilh partners around the area and linking Into other services ensuring those who are vulnerable. E.g. people with severe wenlal health issues, people for whorn English is not their first language. people experiellcing exlfeme poverty. people whose children are al rigk can easily access this seNlce. Funded extended and now due to end Mar 26. Scarborough Financial Hardshlp. Fundillg provided by DEFRA Covid response through NYC and the former Scarborough BC, with conlribulion5 from Two Riding5 Community Fund, Sirius Foundation and the lorm8r CA Ciaven and Harrogate. Selby & District Foodbank. A project lo provide lace lo lace outreach service across Ihe Selby District foodbank centies offering an access point for people in Selby who are facing personal ciise5 to timely advice specifically specialist debt and money advice, income maximisalion including welfare benefits Check5 and better off calculations and scenario planning. Advice on energy, housing and empboyment and any other issues Ihal may arise_ The 5peciali51 casewoikei also provides upskilling and training for foodbank volunteeT5 and staff involved wilh clienls in their inforrnalion guidance and signpasting role. Funded until Dec 25. shared Prosperity Fund RISE- A CDnlinualion of Ihe ATI project. Delivering of services on the Reducing Inequalities, Supporting Employmenl IRISEI programme, which 15 funded by the UK Government and maiiaged by the local aulhoiilies. Aiming lo cre8le an indusive Yorkshiie where everyone is supported lo Ihrive in Iheir life and work. This has been extended until May 25. Skipton Ternperancp Hall Fund- Makes donations lo local organisalions which help p8ople in need. Skipton F¢odbank- A projecl to provide lace to face oulreach service across the Skipton and Craven District foodbank cenlre5 offeriiTrg an access point for people in Skipton and Craven who are facing personal cr15es lo timely advite specifically specialist debt and money advice, Sncome maxirnisation including welfaie benefits check5 and better off caSculatioDs and scenario planning. Advice on energy, housing and emp5oymenl and any other i$sue5 that may 81ise. The specialist caseworker also provides upskilling and training for foodbank volullteers and staff involved with Glienls in their information guidance and Signposting role. Funded unlil Jan 26. Trussell TYust- Help Through Hardship IHTHI- Also known as Help through Hardshlp. Phoneline funded by Trussell Trust 10 give advice lo users of loodbank8. A national project funded until end of March 2025. We have jusl been offered an increase ir funding of 4.5 FTE. Winter Health. Pfojecl Ihal ieceives funding from NDrth Yorkshiie Council and other lund5 via Citizens Advice. Provide a SiJgle Point ol Contact ISPOCI providing access via the intÈrnel and telephone to h8lp North Yorkshire residen15 living in 01 at Fisk of a CDld home. fupl poverty, sliuggling to afford Iheir energy bi11s, or woiiied about winter. The aim is lo lry and reduce the impacl of seasonal climate change on Ihe health and well being ol the population, ieducing fuel POVEriy 8nd pr8venling avoidable ill health. Funded lo end Mar 26. -25- NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITE[) NOTES TO THE FINANCIAL STATEMENTS ICONT114UEDI FOR THE YEAR ENDED 31 MARCH 2024 The unreslrfcled lunds Dllhe tharitytoinpn5e IhE Untxpended b31ance5 Df 4on4ih)ns an4 9r2nl3w￿(h ar8 nolsubiedto speoflGcond￿0ns b11￿0[5 anJgraNors as lohtswthey bt u88d Theséindude ￿¢￿9￿￿¢e￿ lundsw￿ch have bÈÈTh sel asidE tsut ol unrp4ncigd funds bylhg I￿&t￿È&￿￿ SPE￿I￿￿[poSE5. Tr&n¥lÈrs A131 Mirch 2Q?A Rèsources oxp?n￿Fd resouicp9 Unre3trtugd Fund- FlninLyd DEvÉIopfflEnl U#Fè&tric1ed FUn￿- NYC De5igTraiÈd Fun