Charity registratlon nurnber 1146084 (England and Wales) Company registration numbar 07890996 NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED LEGALAND ADMINISTRATIVE INFORMATION Trusteg Mr J Behrens Ms N H Downey Ms C G Goodrick MrCALes Mr J Ritchie Ms K Talham Mr J l Martin Mr R Pringle Ms J E Sharp Ms M A Davis Mr M Hoggard Mr D Chance (Appointed 2 D6cÈmber 20241 (Appointed 2 Detsmber 20241 Secretary Ms C A Shreeve Sènlor managemont Ms C A Shref>V8 Chief Exacutivè Charlty numb8r (England and Walesl 1146084 Company number 07890996 Audltor BK Plus Audit Limited 52 St Johns Lane Halifax Wesl Yorkshiro England HX1 2BW
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED CONTENTS Page TrustÉ8s' raport Statemant of trustees. responsibilities Indepefident audilorfs report 7-10 Statement of financi81 activities Balance sheet 12 Stalemenl ol cash flows 13 Notes lo the financial statements 14-30
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Iruslees who ara 8150 directors of the charily lor the purposps of the Companies Act 2008, près8nt their report wllh the financi81 stal8rnents cif the charily for the year ended 31st March 2025. The Iruslees have adopted Ihe provlsions of Accounting and Reportlng by Chariligs.. Slalemenl of Recommended Praclice applicable lo charities preparing their aceountg in accordance with the Financial R¢portlng Standard applieable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191. Oblectlvès and 8etl¥iti¢s Oblectlves and alms Objectives The objecls of the charity are.. to prornole any charitable PLtrpose for the public benefit by the advancèment of edu¢alion, the protection and preservation of health and the relief of poverty, sickness and distress In particular, bul without limilalion, lor the benefit of the communlty In yorkshi and surrounding aas. Alm$, gbje¢lives, strategies and aellvities North Yorkshire Citizens Advicè and Law Centre aims lo enable the people wllhin Ihei¥ area lo gain accèss to information, 8dvi¢e and assistance necessary lo partl¢lP8le lully within the community. To thlg end the service Strives lo ensure that individuals do nol SLJffer through lack of knowledge ol their rlghls and responsibililies or of the services available or through an inability lo express their needs effe¢lively, In addition, il endeavours lo exercise a responsible influence on the development of social policies and servlces, both locally and nationally. Ssgnlficant actlvltle8 We are a vital open-dtsor servlcg lor rnany people., through our 114 pald s18ft and 144 volunleer5112 of whiGh ar8 mèmber5 of the Trustee Board), North Yorkshire CitizÉns Advlce alld Law Centre offer5 a fieg high quality advice sérvicé on a range ol issues. This is delivered Ihiough our core service, projacts. and spècialist advice (housing, d&bl, family law, and discrimlnallonl. We cover all règlons of North Yorkshire, and the Law Centre addllionally covers York distrlcL Th8 County has a populallon of over 800,000 IONS 20191. We run various outreach&s across the county and (wo advice vans. Our communications team promotes our sérvieè a¢TOSS various plalforms Including social media and our websi18 news page. They also promtste the work of our partners and keep MPS of our ar9a8 up lo date on our aelivities and campaigns. Publlc benefit We have ref¢iied lo the guidance contained in the Charity Commlssion's general guidance on public ben61il when reviewing our aim and objectives and in pl8nning OUT future activities. In particular, the Iruslee5 consider how planned activities will contribute to the alms and objectives they have set, Aehi4vèm8nt5 and performance Charitable actlvlties For details ol our achievements and Impact durlng 2024125 please see our Annual Report.
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORTI {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financial revlew Flnanclal positlon Incoming resources in the year wer6 £4.126,45812024 £3,764,603) and, ol this tolal, £2,684,67612024 £2.886,4001 related lo restricted project aclivi116S. Res8rv98 poIIcy General reserves: The trust88s beli8ve that the bureau should hold financial reserves in der lo ensure that the charity can continu& to operate and meet the needs of dients in thé èv8nt of unfore$8en and potentially financially damaging circumstances arising. In the event of total wllhdrawal ol Local Authority funding thè trustèes considér that il would be prudenl lo set asld8 an amount equivalenl lo three months running costs basèd on forecast expenditure al Ocl 24 when the Reserves Policy was updaled a sum of £835,000, De31 nated reserves.. In addition, unrestricted fL¢nds lotalling £313,850 have been dgsigF)ated for the following purpos8s'. Equipment reserve a reseNe lo ensure that there is sufficient monèy lo replace equipTnenVcover photocopier lease surrender- £2,776 Conlraclual commitment reseNe a reservè to 8nsure that the bureau is able to eover contracted payments lo staff covering redundancy, wal&mity leave and long term sickness. £26d.645 Premises a reserve io provlde for the cost of dilapidalions, lease surr6nder and offlee repairs £46,429. Advieè van and bus lo cover unexpected large repair bllls- £10,000 Reqijired lolal general and designated reserves.. £1.148,850 Al 31 Mareh 2C125 general and designated reserves lolalled £1,096,500 For the purposè ol thè ReseNes Policy Fixed Assets and Work in Progress are excluded as they do not impact on the short-lerm liquidity of the organisalion. There were no funds in deficit. Plans for futura perlods Our Strategic Priorities 2025128 are.. Develop a unifying culture across Norih Yorkshlre that puls first tho needs of the communSty and cllènls both present and future. 2. Develop the Law Cenlre. starting legal aid contracts and13unGhin9 services. 3. Focus on maintaining a mulli chann81 sÈrvic8 in these diffict¢lt limes. 4. Telling our communities stories in an effective and evidence based way. 5. Influencing funding lor North Yorkshire in a positive way and thè advice environment in general. 6. Growing our own. 7. Making our se*wice better 8t inclusion. 8. DD the vgiy best we can lo meel demand.
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structure, govarnaneè and managèm•nl Gov8rning document Th8 charity is controllèd by Its governing document, a deed of trust, and constitutes a limited company, limited fly guarantee, as defined by th8 Cornpanies Act 20D6. Thè organisalion is a charitable company limited by guarantee incorporated on 22 Decembe¥ 2011 and registered as a eharity on 28 February 2012. It commeneed trading on l April 2012 when il acquired the assets and liabilities of the Hamblolon Citizens Advice Bureau and Ihts Rl¢hmondshire Citizens Advice Bureau. The company was established undef a Memorandum of Association, which sets out the objeds and pr)wgrs ol the charitable company and is governed under ils Articles ol Association. The maximum liability of each member of the eornpany is £1 and at 31 March 2025 it h2d 12 members. Recrultment 8ncl appointment of trustees Membèrs of thè Board who arg directors lor the purpose of company law and IrLfStees for the purpose of charity law. who 58rv8d during th6 y8ar and up to tha dale of thls r8POrt, arè givèn on page 1. The rnaximum llurnber of trustees is fifteen and the mlnimum is three. Apptsinlment Is by ele¢lion 81 the Annjal General Meeting or by being co-opted by the Board, provided that, on appointment the total number of co-OPt8d trustees does not exceed one Ihlrd ol the lolal number ol Iruslees. All elected Irus19es shall rolir8 from office al the third annual general rneeting following Ihe annual general meetin9 al which they were el8¢lad bul may bg re-elected. All co-opted Iruslees shall retire from offic8 al th8 third annual general meeting following the meeting ol the Board al whi¢h they w8r@ apFoinled but may then b8 8lecled or reappointed. The charity wishès its Board to be r6près8t)tativè ol the loe81 communities as well as containing the range of skills necessary lo provide le8d0rship and good gtsvernan¢&. All Irusleos giv$ their tim? volufit8rily and any expenses reclaimed by trustees are $81 out in the notes lo the financial slalemenls. Organisalion&l $lru¢lure The Board is responslble lor sèitlng the sl¥ategic directiofi af thé Burèau Ènd li meèts quartèrly to administér thè charity. Only trustees may vole at these rneetings, but Ihey are assisted In their decision rnakin9 by recommendations from the varitsus sub.commillees and by the advice ol represenlalives from staff, volunteers and funders who attend the meetings. The Chief Executive is appoinlod by the Board lo rnanage the day lo d8y operations of the charily, Full details of the current staff, volunteers and board observers are provided in the Bureau's annual report. Indu¢lion and tralning of trusleos TIu5tees are recruited and tralned In accordance with Cllizens Advice ptslicies and procedures. Related parties Each CAB musl be a member of the national organisalion 'Citizens Advice. and, lo comply with the membership ¢ril8ria. must meet strictly audited standards ol Servi and delivery annually. We are Members ofTho Law Centr¢8 Network and meet their tnembership and governance standards
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 REFERENCEAND ADMINISTRATIVE DETAILS Rggls18r8d Company number 078909g6 (England and Wales} Règistérèd Charlty number 1146084 Registered Office 277 High Street North End Northallerton North Yorkshire DL7 8DW Trustees J Behr8ns L Colling MC Collins MA Davis N H Downey CG Goodri¢k CA L85 JI Martin R Pringle J RilchiE J E Sharp K Tatham L Tunney M J Willlams M H()ggard D Chance Iresigned 14110120241 (resigned 14110120241 (resigned 14110120241 Iresigned 14110120241 lappoinled 02112120241 lappointed 02112120241 The following tru5lees hold the office ol.. Chalr Vice Chalr & Treasurer CA Les R Pringle Company Seeratary C A Shreeve Auditofs BK Plu8 Audit Ltd Statutory Auditor 52 St Johns Lane Halifax Wesl Yorkshire HXI 2BW Bankers CAF Bank Ltd 25 Kings Hlll Avenue Kings Hill Wesl Malling Kent ME19 4JQ
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Auditor The auditors, BK Plus Audit Ltd. will bè proposed for re-appointment 81 the forthcoming Annual General Mgeling. Approved by order ofthe btrafd of Iiuslee8 on 2 1. .1 and signed on its behalf by.. MrCALes Trustee Data..
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Iruslees (who are also the directors of North Yoikshiie Ciliaens Advice & Law Centre Limited ftsr the purposes of company lawl are responsible for preparing the Report ol the Trustees and the financial slalemenls in accordance with applicable law and United Kingdom Accounting Standards Iuniled Kingdom Generally Accepted Ac¢oLJnling Praclicel. Company law require5 the Iruslees lo prepare financi81 stalemenls lor each financial year which give a true 2nd faiT view ol the stale of affairs of the charitable company and of the incoming resources and application ol resouices, including the income and expenditure. of the charitable Company for that period. In preparing those financial slalemenls, the Iruslees are required lo select suitable a¢¢ounling policies and then apply Ihem consistently.. observe the methods and principles in the Charity SORP., make judgements and eslimales that are reasonable and prudent,. prepare the finan¢i81 slalemenls on the going concern basis unless il is inappropriate lo presume that the charitable company will Gonlinue in business. The Iruslees ale responsible for keeping proper accounting records which disclose with reasonable accuracy al any time the financial position of the charilab1e company and 10 6nable Ihern lo ensure that the financia slalemenls comply with the Gomp3niÉs Act 2006. They ale 8150 responsible lor safeguarding thè assets of the charitable company and hence foi taking reasonable steps for the prevention and detection of Iiaud and other irregularities. In so far as the Iruslees are aware.. there is no relevant audit information of which the chaiilable company's auditors are unaware", and the Iruslees have taken all slep5 that they ought lo have taken lo make themselves aware of any relevant audit Information and to establish that the auditors are aware of that information. CDmpany18w requires the Iruslees lo prepare financial 51alemenls for eaGh financial year which give a true and fair view ol the slate of affairs of the charity and of the incoming resources and application of resources, including tha income and expenditure, of the Charitable company lor that year. In preparlng these financial slalemenls, the Irus16es are required lo.. select suitable accounting policies and then apply them Consislenlly", observe the methods and principles in the Charitiès SORP., make judgements and eslimales that are reasonable and prudent., slate whether applicable UK Accounting Standards have been followed, subject lo afty material departures disclosed and explained in the financial stalemenls", and prepare the financia5 slalements on the going conBein basis unless il is Inappropriate lo presunE that the charity will continue in operation. The Iruslees are responsible for keeping adequate ac¢ounling records that disclose with reasonable accuracy 31 any lime the financial position of the charity and enable them lo ensure that the financial statements cotnply with the Companies Act 2006. They are als0 responsible for safeguarding the assets of the charity and hence for taking reasonable steps lor the prevention and detection of fraud and tslher irregularities.
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Opinion We have audited the financial slalemenlB C>1 North Yorkshire Cilizells Advice & Law Centre Limited Ilhe 'charily'l for the year ended 31 March 2025 which compiise the slalèmenl of financial aclivilies, the balance sheel, the statement ol cash flows and notes lo the lin8ncial slalemenls, including signili¢anl accounting policies. The financial reporting framework Ihal has been applied in their preparation Is applicable law and United Kingdom Ac¢ounling Slendards, including Financial Reporting Standard 102 Tho Financi81 Reportff17g Slandard 8pplicable in the UK and Republic of Ire1817d Iuniled Kingdom Generally Accepted Accounting Praclicel. In our opinion, the financial stalemenls.. give a true and lair view of the slate of the Charitable company's affairs as al 31 March 2025 and of ils Incoming re50ur¢es an($ application of resources, Including ils Income and èxpenditure, for the year then ended., have been prop6rSy prepared in accordance with United Kingdom Generally Accepted Accounting Practi., and have been prepared in accordance with the I'equiremenls of the Companies Act 2006. Basls for opinion We conducted our audit in accordance with Inlernalionsl Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those slandards are lurthei described in the Audiloffs responsibilities for the audit ol 117e financial sl&lemenls section DI our report. We are iridependenl of the charity in accordance with the elhieal requirements that are relevsnl to our audit of the financial slalemènts in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accorcl8nGe with these requirements. We believe that the adi1 eviden we have obtained is sufficient and appropiiale lo provide a basiB for our opinion. Conclusions relating to going concern In auditing the finanGial stalemenls, we have concluded that the trustees, use of Ihe going ¢oncetn basis ol accounting in the preparation ol the financial $131emenls is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating lo events or conditions that, individually or Golleclively. may cast significant doubl on the charity's ability lo Gonlinue a5 a going concern loi a period of al least twelve months from when the fin?n¢ial slalemenls are aulhorised lor issue. Our responsibilities and the responsibilities of the Iru51ees with respect lo golng concern are described in the relevant sections of this report. Other information The other information comprises the informalic>n Included In the annua5 ieport other than the financial slal?menls and OLJr auditor's report Ihereon. The Iruslees ale responsibl& lor the othei information contained within the annual report, Our opinion on the financial 51alemenls does not Gover lh8 olhei information and. except lo the extent otheMllSe explicitly slated in our report, we do not express any forTh of assurance conclusion Ihereon. Our responsibility is lo read the other infoimalion and, in doing so, coiisider whether the other infc)rmalion is Inaterially incc)nsislenl with the financial slalemenls c*r our knowledge obtained in the coijrse ol the audit. or otherwise appears lo be materially misslaled. If we identify su¢h rnalerial inconsislencies or apparent material Misslatenienls, we are 1'6quired lo delerryiiii& wttelher this gives rise to a material rni5slat@meiil in the lin8ncial slalemenls thèmselves. 11, h8&e.d on the work wè have porformed, we conclude that there is a malei'ial niisslalemenl ol this other inlDrmalion, WQ ¥7re I'equired lo report Ilial fact. We havo nothing lo repoil in this regard.
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Oplnlons on other matters prescTibed by the CompanSes Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the information given in the Iruslees, report for the financial year for which the Iinan¢ial statements are prepared, which includes th8 directors, report prepared lor the purposes ol company law. is Consistent with th8 financia1 slalemen15', and the directors, report included within the Iiustees, report has been prepared in accordance with applicable legal requirements. Matters on whlch wè are requlred to report by exception In the light of the knowledge and understanding ol the charily and Ils environment obtained in the coursè of Ihe audit, we have not identified material misslalemenls in the directors, report included within the Iruslees, fapDrt. Ve have nothing lo report in respect of the following matters in relaliDn lo which the Companies Act 2006 requires us to report lo you il, in our opinion.. adequate ac¢ounling recofds have not been kept, or returns adèquate lor our audit have not been received from branches nol visited by us., or the financial slalemenls are not in agreement with the aceounling recofds and returns., or certain disclosures ol Iruslees, remuneration specified bylaw are not made., or we have not received all Ihe information and explanations we require for our audit., or the Iruslees were not enlilled lo prepare the financial slalemenls in accordance with the small coThpanies regime and lake advantage of the small companies, exemptions in preparing the Iluslees, report and from the requirement lo prepare a strategic report. Responslbllities of trustees As èxplained more lully in the slalemenl of trustees, responsibilities, Ihe trustee5, who are also the directors of the charity lor the purpose ol company law, are responsible Ic>r the preparalion Df the financial slalemenls and for being satisfied that they give a true and fair view, and for such internal control as the Iruslees delertlline is necessary lo enable the preparation of financial slalemenls that are free Iiom material misslalemenl, whether due lo fraud or èrror. In preparing the financial slalements, the Iruslees are responsible for assessing the charity's ability to continue 8s a going concern, disclosing, as applicable, mallers related to going conrn and using the going concern basis of s¢¢ounling unless the Iruslees either intend lo liquidate the charitable company or lo cease operations, OT have no realistic allèrnalwe bul to do so.
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED INDEPENDENT AUDITOR'S REPORT ICONTINUEDI TO THE MEMBERS OF NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED Auditors responslbilities for the audit of the fSnanGial statements Our objectives are lo obtain reasonable assurance about whether the financial slalemenls as a whole are free from material misslalemenl, whÉlher due lo fraud or error, and If) issue an audilorfs ieport that includes our opinion. Reasonable assurance is a high level of assuranGe bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will alway5 delecl a material mis5t8temenl when il exists. Misslalemenls can arise from fraud or error and are considered maleri8111, individually or in the aggregate, they could reasonably bs expected lo influence the economic decisions of users taken on the basis ol these financial slalemenls. The extent lo which our procedures are capable ol deleGting iiregularilies, including fraud is detailed below.. Our approach lo identifying and assessing the risks of material misslalemenl in respect c>f irregularities, including fraud and non-compliance with laws and regulation5, was as follows". The engagement partneT ensured that the engagement team ¢Dlleclively had the appropriate competence, capabilities and 3ki115 10 identify or recogni5e non-¢Dmpliance with applicable laws and regulations". We identified the laws and iegulations applicable lo the company through discussions with dire¢lois and other management, and IrDm our commercial knowledge and experience of th& industry sector., We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations cif the company, including the Companies Act 2006, laxalion legislation and data protection, anli-bribery, employmenl. environmental and health and safely legislation. Vve assessed the extent of compliance wilh the laws and regulations identified above through making enquiries DI rnanagement and inspecting legal coirespondenGe', and Ensured laws and regulations were communi¢ale(S within the audit leatn fegularly and Ihe team remained alert to instances of norkcompliance throughout the audit.
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED INDEPENDENT AUDITOR'S REPORT ICONTINUED) TO THE MEMBERS OF NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED We assessed the susceplibilily ol the company's financial slalemenls lo tnalerial misslalemenl, incluoling obtaining an understanding of how fraud might occur, by.. Making enquiries ol management as lo where they considered there was a susceptibility lo fraud. their knowledge of actual, suspected and alleged fraud., Considering the intern81 controls in place lo miligale risks ol fraud and non-compliance wllh laws and regulations., and Understanding the design of Ihe company's remuneration policies. To address the risk of fraud through management bias and override ol controls, we., Performed analytical procedures lo identify any unusual or unexpected relaii'onships., Tested journal entries lo idenlity unusual Irans8c110n5', Assessed whether judgements and assumptions made in determining the accounting eslimales sel out in note 2 were indicalive of potential bias., and Invesligaled Ihe rationale behind significant or unusual Iiansaclions. In response lo the risks ol irregularities and non-compliance wilh laws and regulations, we designed procedures which ill¢luded, bul were not limited lo.. Agreeing financial statement disclosure5 to underlying supporting documenlalion., Reading the minutes of meètings ol those charged with governance., Enquiring of management as lo actual and potential liligalion and claim5", and Reviewing correspondence with HMRC, relevant regulators and the company's legal advisors. There are inherent limitations in our sudil procedures described above, The more removed that laws and regulations are from the financial transactions, the less likely il is that we would become aware of nc>n-comp1iance. Auditing standards also limit the audit procedures required lo identify non-compliance with 18ws and regulations lo enquiry ol the directors and othèr management and the inspeGlion of regulatory and legal correspondence, if any, Material rnisslalemenls that arise (Sue lo fraud can be harder lo delecl than those that arise from error as they may involvo deliberate concealment or collusion. A Itjrther description of our responsibilities is available on the Financial Reporting Council's websit& al.. htlps'.11 www.IfC.org.uklauditorsrÉspon5ibi1ilies. This description form3 part DI our audilor's report. Use of our report This report is made solely lo the charitable company's members. as a body, in accordanee with Chaplei 3 01 Part 16 ot the Companies Act 2006. Oui audit work has been Ljndertaken so that we might slate lo the charilaLle Gompany's members those matters we are required lo slate lo them in an auditor's report and foi nD other purpose. To the fullest extent permilled by law, we d(> not accept or assume respDnsibilily lo anyone other than the charitable company and the charitable company's Thembers as a body, foi our aLJdil Wofk, Ic)r this report. or lor the opinions we have formed. Victoria Atkinson FCA (Senlor Statutory Audltorl For and on behalf ol BK Plus ALJdil Llmiled, Slalulory Auditor Chartered Certified Accounlanls 52 St Johns Lane Halifax Wesl Yorkshire HX1 2BW England Dale.. Zq..S.LP k.e4)Wb u 20 1 10
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unieslrl¢ted Restricted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Notes Incomè from.. Donations and legacies Charitable aclivllies Inveslmenls 35,390 35,390 1,358,700 2,684,676 4,043,378 47,692 47,692 24.689 249 829.246 2,886,151 24,268 24,938 3,715,397 24,268 Total Income 1,441,782 2,684,676 4,126.458 878,203 2,888,400 3,764,603 Exponditurg on.. Charitable acliviliès 1,247,799 2,848,752 4,096,551 1,009.767 2,620,615 3,630,382 Total expendlturè 1,247.799 2,848.752 4,096,551 1.009,787 2,620,615 3.630.382 Net Incomellexpendlturel and movemènt in funds 193.983 1164,0761 29.907 1131,5641 265,785 134,221 Reconciliatlon of funds: Fund balances al 1 April 2024 1,474,432 859,413 2,133,845 1,605,996 393,628 1,999,624 Fund balaFtces at 31 March 2025 1,668,41 S 495,337 2,163,752 1,474,432 659,413 2.133,845 The slalemenl of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing 8clivilies.
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Fixed asset8 T8rigibl¢ assets 12 734,595 738,789 Currènt assèts Debtois Cash at bank and in hand 13 382,441 fj,309,012 310.683 1,281,897 1,691,453 1,592,580 Creditors.. amounts falling rlue within one year 14 1262.2961 1197.5241 Not current assèts 1,429.157 1.395,056 Total assets lèss current Ilabllltlès 2,163.752 2.133,845 Net assets excludlng penslon Ilablllty 2,163,752 2.133,845 Th8 funds of the charlty RÈslrlcl8d inctsme funds Unreslrlcted funds 17 18 495,337 1,668,415 659,413 1,474,432 2,163,752 2.133,845 Thè company is entitlad to tha 8xamption from the audit r8quirèm8nt containèd in séctitrn 477 of thè Companies Act 2006, for Iha y88r ended 31 Mar¢h 2025, although an audit has been carried out under section 144 01 the Charities Act 2011. The diroclors a¢knowl8dge Ihelr responslbllilles for Complylng wikn the requirements ol the Companies Act 2006 with respect lo accounting reoord5 and the preparation of financial slalernenls. The membors have not r¢quired the company to obtain an audit of its financial slalemenls undor Ihg requireTllenls ol the Companies Act 2006, for the year Ill question in accordance with section 476. These financial statements have been prepared In accordance wllh the provlsions applicable lo Companies sublecl lo the small oompanies regime. The financial statements Were approvèd by the Irustees on MrCALès Trustèq Company regi81ration number 078906 (England and Walo81 12.
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Not•$ Cash flows from operating aGtivilie8 Cash generated fromJlabsorbed by) operallons 22 7,663 133,9051 Investing actlvitles Purchasè of tangible fixed assets Investment incomo roceived 128,2401 47,692 12,2201 24,268 Net cash generated from inv85ting actlvlllo$ 19,452 22,048 Net cash generated from flnanclng actlvltlqs Net Incrèasèlldèereasel In ¢aJh and cash èqulvalènts 27,115 111.8571 Cash and cash equivalents at bÈginning of year 1.281.897 1,293,754 Cash and cash equlvalents at ènd of year 1,309,012 1,281,897 13
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Aecountlng pollcies Charlty Information North Yorkshire Citizens Advice & Law Centre Llmited is a private company Ilmlled by guarantee incorporated in Eng13nd and Wales, The registered offifje 15 277 High Street North End Northallerton North Yorkshire DL7 8DW 1.1 Accounting convention The lin3ncial s181ernenls havo been prepared in accordance wlh the charity's governing docutnent, the Companies Act 2006, FRS 102 "Th9 FinanGial Roporting Standafd applicable in the UK and Republic of Ireland I'FRS 1021 and the Charities SORP "Accounting and Reporting by Charities.. Slalernent of Recotnmended Practice applicab16 to charities preparing their accounts in accordance with the Financial Reportlng Standard appllcable In the UK and Rèpublic of Ireland IFRS 1021 16ffective 1 January 20191. The charity Is a Public Bèn8fit Entlly as dèlin8d by FRS 102. The financial slalemenls are prepared in sterling, which 18 the functional currency ol the charity. Monetary amounts in the88 financial sl8lèm6nls are rounded lo the nearest £. Thè financial statements have been prepared under the historical ¢08t convention, modified lo include the rovaluation of freehtsld properties and lo include investment properties and certain financial instruments at fair value. The prin¢lp81 accounting policies adopted are sel out below. 1.2 Going concern At the lime of approving the financial sta18menls, th8 trus18és havè a r8a50nable exp8clation that th8 charity has ad8quate rèsources to continue in operational existence lor the foreseeable future. Thus the Iruslees ntinue lo adopt th8 going concèrn basis ol accounting in preparing the financial statements. 1.3 Charitable funds Unrtsstrlcled IL5nds a available lor use at the discrellon of the trustees In furtherance of their charltable objeclive5. Reslricled funds are subject lo specillc ¢tsndilions by donors or grantors as lo how they may be used. The purposès And uses ol the restricted funds are sel out in the notes lo the financial slalements. EndowmÈnt funds are subject lo specific conditions by donors that the capital must be rnainlained by the charity. 1.4 Incom8 Income is rocognlsed when the charity is legally entitled to il after any performance conditions have been mel, the amounts can be mgasurod rellably, and il is probable that in¢ome will bo received. Cash donations are re¢ogy)Ised on rscelpl. Othèr donatlons are r6COgnised once th6 chaiily has been notifièd of the donation, unless performance conditions r8quir8 d&ferral of the arnounl. Incorne lax Tecoverable in relation lo donations received under GiflAid or deeds of covenant is recognised al the limg ol the donation. Lagaeies are recognised on receipt or otherwise il the charity has been notified ol an impending distribution, the amount is known, and receipt is expected. If the amount is no( known, the legacy is Irealed as a Conlingenl asset. 14
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ac¢ounlln9 policies Icontlnuedl q.5 Expendlture Éxpendllure is recognised once Ihere Is a legal or constructive obligation lo transfer economic benefit to a third party, il is probable that a transfer ol econornic bellefils will be required in setllemenl. and the amount ol the obligation can be méasuréd reliably. Expenditure is classified by activity. The costs of 6aeh activity aré mad8 up ol Ihe lolal ol direct costs and shared oosls, including support costs involved in undartaking éach aclivily. Direct costs altribulable lo a single activity are allocated directly lo thal aclivily. Shared cost8 which contribute to mor& Ihan one activity and support costs whlch are not allribulable lo a single activity are apportioned betwoèn th058 8Ctivit188 On 8 bgsis consisl6nt with th8 US8 Df resourcos. Cgnlral staff costs are allocated on the basis ol lime spent, and dÉprècialion charges are allocated on the portion of the asset's usg. 1.6 Tangible fixed assets Tanglble Ilxed asse15 are initially measured al cost and subsequentty measured at cost or valuation, nel ol depre¢iolion and any impairment losses. Depre¢i¥llon is recognised so as to wrlte off thè cost or valuatlon of assets $$ Iheir resldual values over Ihoir U6eful lives on the following bases.. Freehold land and bulldlngs Improvements lo Property Plant and equipment Computers Motor vehicl8S SITaighl line over 25 years I Straight line over 50 years Str3ighl line over 50 years I Slraight Ilne over 5 years Straight Ilne over 5 ygars Slraighl line over 5 yèa Straight line over 4 years The gain or loss arising on the disposal of an asset is determined as the drfferÉn¢e belweon tha sale proceeds and the carrying value ol the asset, and is recognised in the stslemenl of financ¢al aclivilies. 1.7 Impairment of flxed assets Al each reporting end dale, the charity revi6ws thè carrying 8mounts of ils tangible assets lo determine whether there is any indication that thos8 assèts have suffered an impairment loss. 11 any Such ldicatIon exists, the recoverable amount of tho asset is eslimaled in order to determine the extenl ol the itnpairmenl loss lif any). 1.8 Cash and ¢a$h equlvalent5 Cash and cash equlvalents include cash in hand, dewsils held al call with banks, other short-term liquid Inveslm8nls with origlnal malurilies of three monlhs or less, and bank overdralls, Bank overdrafts are shown Ihln borrowings in current liabilities. 1.9 Financlal InstrL¢mènts The ¢harily has elected to apply the provisions ol Section 11 'Basic Financial Inslrumenis, and SÉction 12 'Other Financial Instruments Issues. of FRS 102 10 811 of its financial instruments. Financial instruments are recognised in the charily's balance sheet whon the charity becomes party to the ntraclual provisions of the instrument. Flnancial assets and liabililies are offset, with the nel amounts presented in the financial stalgrnenls, when there is a legally enlorcgable right to 581 off the r8cognised amounts and th8r8 is an intention lo sellle on a nel basis or lo reali88 the asset and sellle the liability simultaneously. 15
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Icontlnuedl Basic financial assets Basic financial as5els, which include debtors and cash and bank balances, are initially measured al transaction pricE including Iransaclion costs and are subsequently carried al amortised cost using the effectlve interest method unless IhE arrangement conslitules a flnancing transaction, where the transaction is measur8d at the present valu8 of the fulur8 recèipts discounted al 8 rrarkel ralg of interest. Financial assets classified as receivable within one year are not amortised. Baslc flnaneièl Ilabffllltl•s Basic financial liabilities, Including ¢dI{0}r$ and bank loans are initially COgnised at traTr5aBlion price unless the arrangement corEstitutes a Ilnanclng transactlon, where the dEbt instrument is measured al the present valu8 ol th8 lulure payrllenls diseounted at a maiket rate of interest. Financi81 liablItieS classified as payable within one year are not amortised. Debt instrLJments ar8 subs8quently carried at amortised cost, uslng thÈ èffèctiv8 intèrèst ral8 mèthod. Trade creditors are obligations lo pay for goods or service8 that have been acquired in the ordinary course ol operations from suppliers. Amounts payable are classified as current liabilities il payment is due within one year or less. 11 not. they are presented as non-current liabilities. Trade creditors are recognised initially at transaction prlce and subsequendy measured al amortised cost using the gff¢ctlve int¢roSt mothod. Dere¢ognltlon of flnanclal Ilabllltles Financial liabilities are derecognised when the charity's contractual obligations expire or are discharyed or cancelled. 1.10 Employee benefits The eosl of any tJnus8d holiday antlllemenl Is fscognised In the P8Tknd in which the ernployee's servioes are rec8iwed. TèrmlnatSon bènefits arè rÈeognlsed immedlately as an èxp&ns8 when thè eharity is demonstrably committed to 18rminalè the émploymènt ol an èmploy66 or to providè termination b8n8fits. 1.11 Retlr8mont boneflts Payments lo dellned contribution retirement benefit schemes are charged as an expense as they fall du8. Criti¢al accounting estimates and Judgement¥ In the application of the charity's accountlng pollcies, the Iruslees are qUIred lo make judgements. eslimales and assuFnplioHs about the carrylng amount ol asset8 and Isabililies that are not roadily apparent from other sources. The eslirnales and associated assumptions are based on hislori¢al experience and other factors that are considered lo be relevant. Actual Tesulls may differ from these estimates. Th6 estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting es1imat0s are re¢ognised in th¢ perlod in whlch tha esllmale is rtrvis¢d where the revision affects only that period. or in the period ol the revision and future periods where Ihg revision affects both cur¥enl and future periods. 16-
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 Income from donations and legacles Unrèstrletod Rèstr4Cted lunds funds 2025 2025 Total Unre8trl¢ted Restrlcted fvnds fLEnds 2024 2024 Total 2025 2024 Donations and glfls 35,390 35.390 24,689 249 24,938 Incomo from charltabl• actlvltl•$ Unr•strletÈd Restrieted funds fLEnd$ 2025 2025 Total Unrèstrl¢led Restrlcted fund5 lunds 2024 2024 Total 2025 2024 Inf0rn7ation and Advice Servlces Grants and contracts incorr Roorll hir8 and rniscellaneous income 1,319,699 2,878,D09 3,997,708 784.901 2,886,151 3,671,052 39,001 6,667 45,668 44,345 44,345 1,358,700 2,684,676 4,043,376 829,246 2,886,151 3,715,397 Incom& from Investm¢nt$ Unreslri¢ted Unrestrlcted fund5 funds 2025 2024 Bank int6rèst rsceived 47,692 24,268 17-
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charltable actlvltles Informallon Informatlon and Adv£c8 and Advlce S8rvicg8 Servlces 2024 2025 Dirg¢t co$t¥ Staff costs DepCiall0n and impairment Premises costs Office and adminislralion co818 Computer and IT costs staff and volunteer costs Legal and professic>nal costs Partner Payments Irrecoverable VAT 2,495,902 32,434 18,573 31,143 41.882 79.592 28,288 690,137 429 2,239,413 32,426 16,429 38,224 50.535 64,25g 27.863 534.926 77 3,418.380 3,004.052 Shar• of support and governance ¢0sts15ee note 71 Support 678,171 626,330 4.096,551 3,630.382 An8lysls by fund Unre5lricted funds- general Reslricled funds 1,247,799 2.848,752 1.009,767 2,620,615 4.096,551 3,630,382 Support costs allocated lo acllvltles 2025 2024 staff costs Premises cclsts Offiw and AdminislTalion costs Computér and IT costs Slaft and VolunleEf c05tS Legal and Professional costs Motor and Travel costs Governan costs 383,753 144,447 63,766 31,902 22,365 20,563 363,893 134,905 57,792 33,730 18.498 6.712 10,800 11,375 678,171 626,330 Analysed betsveen: Information and Advice Services 678.171 626,330 18-
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Net movement in funds 2025 2024 The n81 movernfynt In ftjnds is stated after ¢hargingll¢redilingl'. Fees payable for the audit ol the charity's financial statements Depreciation ol owned tangible fixed assets 11,375 32,434 10,800 32,426 Trustees None of the trustees lor any persons connected with them) received any remuneration or benefits from the charity during the year, 10 Employ8èS The average monthly number ol employees dLJring the year w8S= 2025 Number 2024 Number Total head count 123 119 Employment costs 2025 2024 Wages and salaries Social security costs Olhgr pension wsts 2,603.539 21 b.769 57,347 2.362,985 188,485 51,836 2,879,655 2.603,306 There were no ernployees whc>se annual remuneration was more than £60,000. Rèmuneratlon of key managèment personnel The remuneTation of key nTranag43rnenl personnel was as follows.. 2025 2024 Aggr8gal8 comp8nsatlon 60,712 53,889 11 Taxation Tho charity is oxompl frorn laxalion on ils aGlivilies bocause all ils incorne is applied lor charitae purposes. 19-
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Tartglble fixed assets Fr•ohold land Improvemettts and buildl*g$ to Properly Plant a#d Èqulpment Computèr$ Motor vehicles folal Cost At 1 April 2024 Additions 833,621 51,943 28,240 5,692 2.220 17,034 910,510 28,240 At 31 March 2025 833,621 80,183 S.692 2,220 17.034 938,750 Depreciation and Impalrment Al 1 April 2024 Depreciation diarged in Ihe year 129.941 20,263 5,692 740 15.085 171.721 26,672 3,073 740 1.949 32.434 At 31 March 2025 fj56,613 23,336 5,692 1,480 17,034 204,155 Carrylng amount Al 31 March 2025 877,008 56,847 740 734.595 At 31 March 2024 703,680 31,680 1.480 1,949 738,789 13 D8btors 2025 2024 Amounts falllng due wlthln ono year.. Trade debtors Other debtors Prepaytnents and aecruèd income 151,648 23,062 207,731 97,794 13,746 199,143 382,441 310,683 14 Creditor8.' amounts falllng du8 Wlthin one yèar 202S 2024 Notès Other taxation and swal security Deferred income Trade creditors Other creditors Accruals 68,284 82,725 30,481 59,022 21,784 44,664 15 29,453 102,529 20,878 262,296 197,524 20-
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Deferred in¢om& 2025 2024 Other defèrred income 82,725 Deferred income is induded in the financial statemants as follows.. 2025 2024 Deferred income Is included within.. Current Ilzbilities 82,725 Movements in the year.. D8ferred income at 1 April 2024 Released from previous periods Resources dèfèrred in the year 82,725 182,7251 82,725 Deferred income at 31 March 2025 82,725 16 Retiremant b8n•flt schèmes 2025 2024 Defined contribution sch•m•s Charg¢ to prtsfil or loiss in respect of d6fin&d contribution schernes 57,347 51.836 The company participates in the National Employment Savings Trust pènslon scheme which tsperales on a defined contributlons basls. The scheme is open to all employegs 81 any lime. The assets of the 5cherne aro held separatèly from those of the company in tho Indepgndenlly administered fund. There were no ¢ontributlons payable or outstanding at the year end. 21
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restrlcted funds The restricted Iuhds of the charity comprise the unexpended balances ol donations 8nd grants held on trust subject lo specific conditions by donors as lo how they may be used. At 1 Aprll 2024 In¢oming resources Re$ource5 At 31 March expended 2025 AB Charitable Trust Access lo Justice IILTAI Access lo Justice IIOTLSI Building (Harrogale Landl Catterick Conn8Ction Community Fund Advice MalteTS Cravèn Wèllbelng Easffield Energy Redress Scheme Fixed Assets Hardship and Homolgssnass Prevention Harrogalg Distriol Foodbank Help to Cl8lm Henry Smlth Homes for Ukraine Household Support Fund Hospital Macwillan Cancer Support MaPS Dobt Advice Money and Benefits INYCI Nallonwide Hous?ng Matters Pension Wise Pomoc Rural Advic8 Bus Renlerf Rights Ri592Thrive Scarborough Enèrgy Advlee Sczrborough Flnancial Hardshlp Selby & Dislricl Foodbank Skipton Foodbank Thriv& Together Trussell Trust Winier Health 4,186 93,970 7,460 194,698 20.037 13.2341 196.0441 1123,9371 18.9561 146,9921 197,8741 16,4371 18,2991 {84,6861 17401 145.7231 142,0131 1200,2271 155,9481 139,7421 1677,0001 141,4951 195,0241 1153,6151 1fj0,9641 124,9871 1107,4201 156,7751 192,9021 119,9661 133,5001 1156,8321 19901 118,2151 127,7671 15,7151 1201,8591 1212,8741 952 97.926 5,457 185,742 10,300 g98 100,000 121,934 37,255 98,872 6,437 8,350 84,623 2,104 2,155 1631 740 1,480 45,723 39,504 200,227 40.000 25,772 677,000 40,625 98,860 153,615 50,000 6,124 3,615 15,948 13,970 1,095 1,498 225 5,334 10,984 47,822 22,835 107,420 56.000 102,230 19,966 33,500 162,611 775 7,352 76,680 842 990 6,621 20,374 25,476 8,112 201,232 118,958 2,159 2,808 2,397 5,099 627 222,372 128,456 659,413 2,684,67 12,848,752) 495,337 -22-
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Réstrlelèd funds (Continued) Previou$ year.. At 1 Aprll 2023 In¢omlng resou¥¢es Resources Al 31 March expended 2024 AB Ch8ritable Trust Access to Justice IHALSI Access to Justice IILTAI Ac¢05s lo Justic8 IIOTLSI ATI Harrogatè Bullding Fund Cat16rick Connéction COCOL Community Fund Advice rtlalters Easifield Enorgy Rédr8ss Scheme Fixed Assets Hardship and Homelessnéss Pr8v8ntion Harrogate District Foodbank Help to Claim H8nry Smith Homes for Ukraine Hospita Macmillian Cancer Support MaPS Debt Advice Mongy and Benefits INYCI Nallonwide Hc>using Mallers Northgrn Powergriol NYC Fu61 Vouchérs Pension Wise Pomoc Rural A(Ivice Bus Ryedale OC Cost of Living ScarboTQU9h EnergyAdvice Scarboyough Financial Hardship Selby & District Foodb8nk Shared Prosperity Fund Skiplon Foodbank Trussell Trust Wintor 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 IS6,901 1200,649) 137,306} {5,178} 180,000) 1520,0001 1127,7041 156,3201 1104,1181 110,2621 191,2911 15,8061 120,9031 119,1521 11,4541 1229,1761 1266.9571 4,186 12011 93,970 7.480 203,654 194,698 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,e33 142,223 40,000 51.544 38.656 58,399 200,649 40,000 53.000 80,000 520,000 127,704 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 10.262 2,174 6.798 877 89,959 842 990 20,026 19,152 6,553 229,803 369,427 5,099 627 222,372 119,902 393,628 2,886,400 12,620.6151 659,413 -23-
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Rèstricted funds (Continuadl Reslri¢ted funds ar8 for the following purposes.. AB Charitable Trust- Funding lo assist with proving core activities of the Law Cenlre. Access to Justice- Imprtsvlny Llv*$ Through Adv1¢• IILTAI Supported by The National Lollery Community Fund. providing access lo specialist social welfare legal advice. A new 5-year funding programme delivered by the Access lo Justice Foundation, deslgned to support the delivery ol free legal advice lo marginalised people and communi(ies across England. Access to JLE$tlce- Improving Outeamès Through Legal Support IIOTLSI Working lo sus12in and irnprove access lo early social welfare and family legal support and advice enabling users to resolve Iheir problems as early as possible and avoid the need lor court or tribunal proceedings whère possible. If COLJrt or tribunal proceedings are needed then support is pr(>vlded to hèlp p8ople navigate the proc8SS 8ffoctively including preparation lor COLJrt and at court as r6quirèd. Advlce Matters . The Community Fund Based in Selby. the project delivers welfare benefits and debt advice lo individuals and to tront line workèrs othor organisations. The fundlng also enables us to recrukt and traln volunteers to dellver advlce. Bulldlng Fund The fund was used lo purchase the freehold property al Northallerton which would bè refundable to the Big Loltery on subsequent disposal ol Ihe property. The balance will fund the future depreciation of the freehold propgrty and other fix8d a5sèis prthsad with the funding. Catterlck Connection & Veterans, Foundation Support Funded by the Armed Forces Covenant Fund Trust and Veterans. Fijundalitrn. Providing lace lo face drop in advice sessions to sÈrvin9 personnel. their families and veterans. Access to a specialist debt adviser is also 8vail8ble lo a55is1 with iNproved financial stability and solvoncy. Also as5i51ing with overall wellbeing and family relalion5hips. Cr3v8n W•llb8ing A joint workifig agreement with Bradford VCS Alllance Ltd lo dellver a Wellbeing Nelwork progratnms 8cross Craven. Providing drop in sessions with an adviser. NYCALC also provided training for staff members relating lo welfare benefit advice lo ensure best use of appoinlmenls. Eastrield One-ye8r grant fund8d by tha Easffield Parish Council for thè purposÉ ol delivering generalist advice lo the residents of the Easllield area of Scarborough. This funding is reviewed every year, bul has been awarded slnee 2007. Energy Redres5 Scheme Project lo fund specialisl engTgy advisers and community champions. Succgssful bid lor a larger prL>jecl which funds these workers and olhei partner agencies. The Energy Redress fund is paid for via lines on energy companies. Ends Jan 27. Hardship and Hom81855 Pr8ventlon Fund6d by the Hamblelon District ol North Yorkshire Council to give bespoke specialist advice by telèphone, lace ttr fac& and outreach appointments lo ensure that individuals do not suffer through lack of knowledge (>f their rights and r6sponsibilities or of the setwices available, or through an inability to èxpréss their n88ds effecb'vgly. Proje¢l ended Mar 25. Help to Clalm Funded by the DWP lo provide support and advice lor individuals claiming Universal Credit for the first time. -24.
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Rostrieted funds (Continued) Harrogate District Foodbank A project lo provide lace lo face outreach service across th8 Harrogal8 District loodbank centres offering an access point for people in Harrogat9 who are facing personal crises (o timely advice specifr'cally spgeialisl dèbt and monèy advic8. income maximisalion including welfare benefit5 checks and bglter off calculations and scenarlo planning. Advice on energy, housing and employment and any olh9r issues that may arise. The specialist oasgworker also provides upskilling and traln1 for foodbank volun188rs and staff involved with clients in their information guidance and s¢gnpostino rolo. Hènry Smlth A thrèe-ye2r prolecl advlsing and assisting clients with mental health problems within the Scarborough area. Project 8ndÈd Mar 25. Homès for Ukralnt Funded by the Hambleton DIStr¢t of North Yorksttire Council a project aidlng Ukrainian gues15 and hosts alike with the navigation of the complex system of benefits, rules and entitlements. The caseworker acls as a referral point and an advocate ensuiing assistance is availab18 ben8fi'ls, debt and hous1, eic. Funded until Mar 26. York Agalnst Caneer. H05Plt41 Prolecl ttr provide welfare benefjl and general advice in the Cancer Care Unit al Scarborough Hospital. This project is generously funded by York Against Callcer on a ygar by year basis. Current funding ends in December 2025. Housèhold Support Fund INYCI Funds ro¢8ivgd from the Department of Work and Pensions via North Yorkshire CounGil lo be disseminated in the form of engrgy vouchers and other fuel payments to residènts id8nt1fl8d to be in need that live within North Yorkshire. Macmlllan Cancèr Support A project that aims lo ensure all people affected by cancer in North Yt)rkshlre imcluding their carers and farnilies are able lo alleviate problems significanlly irnpeding their ability lo manage and live with their illness. Issues locus primarily on money, housing and 8rnployrnent. Incorporated seamlessly with th8 8xlsling provision by York Against Canc8r in Scarborough and Macmillan's Sir Robert Ogden Cenlfes In Harrog8le and North811erton, cieatlng a fully joined up service across the whole county. Money Advice Service 08bt Advlc8 Projèct IMaPSI This fund is lo provide specialist debt advi¢e lo indivldtsa18 experiencing financial difficulty who reslde in North Yorkshire. Money & Beneflts INYCI Staff provided income generating advice focused on dobl employment and benefits across North Ytsrkshir8. Funded by NYCC stronger corntllunilies piogramm8, Ihg Lottery Awards ForAII. Ended Mar 25. Nationwide Housing Matters Project lo provide housing advice to those who are al most at risk of hoEnelessness with a focus on mental health and foo7dbank users. Project provides generalist and specialist advice including court representation. Need to apply for funding aach year. Penslon Wi¥e This is a project lo provide information on penslon access rights for those who are aged 55 years and over across the whole of North Yorkshire and York. Pomoc Funding to provSde s8rvlcès to local East European Communities in Scarborough and Ryedale. The work Includes help with EUSS applications, accessing local serviees and communlly developrnenl work. This work is funded by NYCC, SBC, the NY Police and File Commlssioner, NY Clinical Commissioning Groijp. The project funding ended in Mar 25. -25-
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Rostrieted funds Icontlnued Renters, Rights An Awards forAII funded project via The National Lotlory Community Fulld. Aimed to ensure people in NDrth Yorkshire enjoy safe and secure homss and benefit f¥om tho essonlial Shelter and stability it brings Rlse2Thrlve A conlinualion ol the ATI Project Shared Pr05perlty Fund, whlch is part of the national Building Better Opportunities programme, funded by thè 81g Lott8ry Fund 8nd European Soclal Fund. Rurx1 Advlca Bus . The Blg Lottery Fund This fund is a eontinu81ion of th@ Reaching Richmondshire fund to provide a service offering advice and support lo people reslding in the rural communities of Hambleton and Richmondshire via outreach, home visits, telephone, email. The Rural Advice Bus also provioles communities In oui most hard lo reach rural areas with a lar9e range of Sel¢e$ both from ourselves and our partner organisalions. Scarborough Energy Advlc8 Funded by British Gas Energy Trust the project delivers a Money and EneTgy Advice Setvlce lo those most in need In the Scarborough Districl area. Advice is provided on 3 one-tO-Dne basis by adwis8TS tralned in specialist debt advlce work, from our centrally based Offi and via outreach, Working with partners 3raund th area and linking into olhar servicès ensuring those who are vulnerable, e.g..' people with severe mental health issues, people for whom English is not their first languag&, people experiencing extreme poverty, people whose children are at risk can easily access this service. Funded lo gnd Mar 26. ScarboroughFinaneial Hardship Funding provided by DEFRA Covid response through NYC and the former Scarborough BC, wllh contributions from Two Ridings Community Fund, Siriu5 Foundation and tho former CA Craven and Harrogate. Sèlby & Dlstrlct Foodbank A project to provide face to face outreach service auoss the Selby District foodbank centres offering an access point lor people In Selby who ar6 lacing pèrsonal crisas to timely advice specifically specialist debt and money advice, income rnaximisation including w81fare b8nelits eheeks And better off calculations and scenario plannlng. The specialist caseworker also provides upskilling and training for loodbank volunteers and s¢aN illvolvéd wlth cllènts in their inf0m)atn guidance and signposting role. Sklpton Foodbank A project to provide fa lo face outreach service across the Sklplon foodbank centre5 offering an access point for people in Skipton who are lacing personal crises to timely advice specifically specialist debt and money advi¢e. income maximisation Including welfare benefits checks and beller off calculations and scenarlo planning. The specialist caseworker also prowdes up5killing and Iralniny foT foodbank VDlunleers and staff Involvod wlth clients In Ihelr information guidance and signposting role. Thrive Together Dsfence Medical INellare Service Armèd Forcss Covsnant Fund Trust Project ensurfng vètèrans, thÈlr earèrs and families can access effective and eoordinaled support, whan nèèded, moving seam18ssly betw86n statutory and third sectors. Trussell Trust- Hèlp Through Hardship IHTHI Also known as Help through Hardship. Phoneline funded by Trussell Trvst to glv¢ advlce lo users of foodbanks. A n8ttonal projecl funded until end of M&r¢h 2026. Wlnter Health Project Ihal receives fundlng from North Yorkshire Councll and other funds via Citizens Advice. Provlde a Single Point of Contact ISPOCI ptoviding accèss via IhÈ intarnèt and telephonè to hslp North Yorkshire residenls living in or al risk of a cold homè, fuél povèrty, struggling lo afford th8ir energy bills, or worried about wlnter. The aim is lo try and reduce the impact of season81 cllrllale change on the health and well being of the populatlon, Tgduelng fuel poverty and preventing avoidable ill health. Funded lo end Sep 25. 26-
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NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Analysis of net assèts betwegn funds Unrestrlcted funds 2025 Ra$tTlct*d funds 2025 Total 2025 At 31 March 2025- Tangible assets Current assetsllliabililiesl 548,853 1,119,562 185,742 309,595 734,5g5 1,429,157 1,668,415 495,337 2.163,752 Unrèstrieted fund$ 2024 Reslrlcted funds 2024 Total 2024 At 31 March 2024.. Tangible ass6ts Current assetsllliabililiesl 544,091 930,341 194,698 464,715 738,789 1,395,058 1,474,432 659,413 2.133,84S 20 Oporating lease commltment$ Lessoo Al the reportlng ond dale the charity had outstsnding commitments for future minimum lease payments under non-cancell8ble operating leases, whieh fall due as follows: 2025 2024 Wlthin onè ygar Between two and five years In over five years 25,200 80,100 9.750 24,700 24.050 115,050 48,750 21 Relatad party transactions There were no disdosable lated party Irallsacllons during thè yèar12024- none). 29-
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 cash generaled fromllabsorbèd by) operation$ 2025 2024 Surplus lor the year 29.907 134,221 Adjustments for- Investment income recognised in slal8went of financlal activities Depieciation and impairment of ianglbla fixed assets 147,692} 32,434 124.2681 32.426 Mov•ments In working capital: Ilncreasel in debtors IDecrea8ellincrease in creditors Increaselldecrèasel in deferred inccime 171,7581 117.9531 82,725 1150,4651 56,906 182,7251 Cash g•n•rated fromllabsorbed by) operations 7,663 133,9051 23 Analysis of changes In net fund$ Th8 charity had no material debt during the year. -30-