COMPANY REGISTRATION NUMBER: 8616847 CHARITY REGISTRATION NUMBER: 1153277 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Financial Statements 31 March 2024 ALLEN, WEST AND FOSTER LIMITED Chartered accountants & statutory auditor Omega Court 364-366 Cemetery Road Sheffield S118FT
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Financial Statements Year ended 31 March 2024 Page Trustees, annual report (incorporating the director's report) Independent auditor's report to the members 23 Statement of financial activities (including income and expenditure account) 28 Statement of financial position Statement of cash flows 29 30 Notes to the financial statements 31
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees Annual Report to the Members of Sheffield Citizens Advice and Law Centre Year ended 31 March 2024 The trustees are pleased to present their report together with the FinanGial Statements of the Charitable Company for the year ending 31 st March 2024. These are also prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. The financial statements are being audited as a going concern. Our objectives and activities The Charity's objects as extracted from the memorandum of association are: To promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress in particular, but without limitation, for the benefit of the community in Sh&ffield and surrounding areas (Yhe area of b8nefit'), and in particular but not limited to those who are Socially and/or economically disadvant8ged. To relieve charitable need by the provision of leg81 advice, assistance and reprgsentation and 811 other services in or in conneGtion with or incid8ntal to any non- contentious business and in the prosecution, defending, compromising and settling of any civil, criminal, matrimonial and administrative causes, claims, interests, suits, and appeals in England or Wales and the European courts on human rights,. To promote any charitable purpose for the benefit of m8nt81 health seNice users, their carers and workers, in particular but not exclusively in the area of benefit, by the advancement of education, the protection and preservation of health and the relief of poverty, sickness 8nd distrnss.. To relieve those persons who are deaf or he8ring Impaired, in particular but not exclusively, by providing a free, confidential and accessible advice and information service and to advance education for the public benefit into the problems 8ncount8red by those persons who aTr deaf or hearing impaired and into the needs of such persons. Service Aims and Objectives Our vision and strategic priorities, underpinned by our purpose, values and service commitments are based on an in-depth understanding of what's needed and what works. The organisation's trustees have agreed a strategic plan for 2024-26 which they believe will guide the organisation for the next two years and beyond but we will remain open to change and development as we are managing and leading in the context of a fast changing and at times extremely uncertain environment. Our vision Everyone can face problems or challenges at some point. Good advice and effective advocacy are empowering. They help to give people agency and control over their own lives. We recognise that some people, because of their circumstances or the impact of the problem or the discrimination they face, need more help to achieve the best outcome.
Sheffield Citizens Advice and Law Centre Company Limitsd by Guarantee Trustees Annual Report to the Members of Sheffield Citizens Advice and Law Centre Year ended 31 March 2024 By providing free, confidential and independent advi and advocacy services we aim to help individuals, families and communities have the knowledge, expert support and confidence to solve their problems. And we are particularly driven to ensure the most marginalised people in Sheffield can access our services. We are committed to supporting and enabling a strong infrastructure around advice and advocacy and aspire to a city where, no matter where someone seeks support, they receive accurate information and guidance and, if needed, a seamless referral to our expert advice or advocacy. We also strive to influence improvements in extemal services and campaign for improvements to policies and practices that affect the lives of clients we help by using evidence and research from service provision. Our Values Our vl3lon is underpinned by our values. Our values drive all aspects of our work, the way we relate to our communities and clients and the way we relate to each other. Our values drive our behaviours and we expect our People (paid staff, volunteers and trustees) to support our values. We are a values driven organisation. Our People are motivated by their desire to make a difference to the clients we help and this is our focus. We are committed to fairness. across our society and within our organisation. We are committed to challenging the Impact of poverty, inequallty and discrimination on the lives of the individuals and communities we help. We are proud of, respect and celebrate our diversity, the diversity of our clients, communities and our People, and are committed to being an inclusive organisation. We encourage and support our People to work with others, to seek out and develop partnerships across communities and neighbourhoods and be generous with how we share our skills, resources and support each other. Our four service commitments Our four service commitments will drive service standards, service design and our service priorities. Our services are accessible and available when needed. We offer our services through different channels, guiding clients to the channel which best suits their needs. We use technology to support efficient delivery. We design our services to ensure a straightforward client journey. Our services are visible. Our cornmunities know how to aCsS them and are confident of being able to do so. Vvhere people face barriers to
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees Annual Report to the Members of Sheffield Citizens Advice and Law Centre Year ended 31 March 2024 engagement such as language barriers or because of ill-heath or disability we provide services designed to help overcome these barriers. We support prevention and early intervention to lessen the impact of the problems people face. We work with others to help build community knowledge and skills to provide information at the earliest opportunity. We embed a common assessment across all of our services to ensure that 'every contact counts" and that there is "no wrong door" We identify, at the earliest opportunity, how to best help people prevent problems escalating. We ensure that we provide practical tools to support self-help. Where a partner is better able to provide the required support, we help people get that support from the right partner at the right time. We help people achieve the outcomes they want and which will have the greatest impact on their lives. Our serlices are quality assured, strongly branded and are delivered by our People, with the required specialist skills, knowledge and an understanding of our local communities, to help achieve these outcomes. We seek out and act on our clients, feedback on the services we provide and ask our clients and our communities to help us design our Services to better meet their needs. We make the best use of our resources to make the greatest difference. We put more resource and attention into the advice and advocacy areas that our data and experience shows matter most to people, particularly those experiencing poverty and disadvantage. We build strong relationships with trusted partner organisations so that we can help clients find a way fonNard on all issues. We support and develop our People, including a focus on their health and wellbeing, in recognition that our People are our critical resource in delivering good outcomes for clients. We build our capacity by maximising volunteering opportunities. We build the capacity in the city to provide help to more clients by using our expertise to engage partners in that delivery. Our strategic priorities 2024-2026 We have identified four overarching strategic priorities that will provide the framework for our Servi provision and organisational development in the coming years. We will Make advice and advocacy accessible to those who need it the most - working flexibly, with a range of partners, and with a focus on ending disparities in access for marginalised groups. Put the voice of those with lived experience at the heart of everything we do - including and valuing the views and expertise of those who use our services. Use and strengthen our influence to help shape wider serrfices and support for the most vulnerable people in our city and campaign for change locally and nationally. Continue to build our position and reputation as the lead local provider of quality independent and impactful advice and advocacy, trusted by the people of Sheffield.
Sheffield Citizens Advice and Law Centre Company Limitsd by Guarantee Trustees Annual Raport to the Members of Sheffield Citizens Advica and Law Centre Year ended 31 March 2024 We have set out a detailed workplan within our strategic plan, to deliver these priorities, incorporating both service delivery and research and campaigns. Our achievements and performance The trustees consider that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidan published by the Charities Commission. 2023-2024 was another challenging year for many people in Sheffield and across the UK. More and more people are turning to crisis support such as foodbanks and emergency grants when their incomes simply don't cover the basic costs of living. This year, for the first time, the average number of issues for each client who came to us for advice was more than four, up from 3,6 last year reflecting the increasingly complex situations our clients face. In the face of this demand our approach has been multi-faceted.. proactively striving to reach the most under-served communities and those facing the greatest inequalities for example through targeted face to face provision on partner premises such as GP practices securing funding to grow our core advice serrfice, accessible by phone, email and community access point (video screen in neighbourhood locations) working closely with partners from across the statutory and voluntary sectors to strengthen the infrastructure around advice - ensuring that wherever someone turns they receive accurate and useful information and, where needed, a straightforward referral for specialist advice recruiting a new cohort of volunteers We know there is more work to do but, as a result of this approach, over the last year we have: established fa to face provision in GP practices across three primary care networks expanded our Deaf Advice Service, employing three additional deaf staff who Gan advise in BSL increased staffing on AdViline thanks to funding from both Aviva and Sheffield's local area committees trained more than 400 staff and volunteers from voluntary and community organisations to enable them to effectively support, signpost and, when appropriate, refer their clients installed additional Community Access Points in Tinsley, Low Edges and Firth Park We now deliver in person advice in over 40 settings from hospitals and GP practices to foodbanks and community organisations - providing targeted support for people experiencing specific challenges or circumstances.
Sheffield Citizens Advice and Law Centre Company Limited by Guarant8e Trustses Annual Report to the Members of Sheffield Citizens Advice and Law Centre Yéar ended 31 March 2024 Our advocacy service, offering a range of different types of advocacy supported over 1900 people during the year and delivered over 30,000 hours of support. Our team of highly skilled advocates ensure their clients, voices are heard in decisions involving them and their care and we continue to receive extremely positive feedback from both the people who use our services and the professionals we come into contact with. In February the council published the long awaited tender to recommission the advocacy Servi for Sheffield, a contract we have held for seven years. We learnt in April that we had been successful in this competitive process and have moved swiftly to implementing an expanded service including more peer and self-advocacy and a strong emphasis on co- production. We've also engaged a third partner, Sheffield African Caribbean Mental Health Association, alongside existing partners Cloverleaf and Disability Sheffield. We continue to deliver some national advice services, as part of a Gontract with Citizens Advice. We are part of a network of cenlres delivering the national consumer advice service and the Help to Claim service. Our Consumer team assisted over 18,000 clients with issues relating to their energy supply during the year. As a local Citizens Advice organisation, we work closely with Citizens Advice (the national membership organisation to which we belong) who, as well as contracting us to deliver services, provide support and advice to continuously develop and improve as an organisation. A key part of this is known as the Leadership Self-Assessment, a process whereby we carry out an internal audit and provide evidence which is checked by Citizens Advice against a detailed framework covering 9 key areas (as below). This takes place on a three year cycle, with a more in-depth audit every three years. Our 2024 audit, Year 3 of the cycle is due soon, In our 2023 audit we were deemed to have met the required standards across all areas.
Sheffield Citizens Advice and Law Centre Company Limit8d by Guarantee Trustees Annual Report to the Members of Sheffield Citizens Advice and Law Centre Yearended 31 March 2024 Governance Strategic Business Planning met Risk Management & Compliance Financial Governance People Management met Operational Performance Research and Campaigns Equity, Diversity and Inclusion met The Trustees would like to express thanks to all our Funders and Partners who contribute so much in order for us to provide our services. Finally, and most importantly, our thanks go to our staff and volunteers for their commitment and contribution to Citizens Advice Sheffield over the past year.
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees Annual Report to the Members of Sheffield Citizens Advice and Law Centre Year ended 31 March 2024 Our commitment to equity, diversity and inclusion As a local charity our aim is to support people from all of the city's diverse communities. In order for people to feel comfortable accessing our seNices it's important they feel their voices and views are represented and understood. One way to do this is through ensuring representation throughout our organisation. We are trying to do this in a number of ways including recruiting volunteers and trustees who reflect the diversity of the city and working with communities to shape our services. This work is reflected elsewhere, such as in our annual Impact Report - in this document we are focussing on representation among our paid staff. The Sheffield Race Equality Commission report identified the publication of ethnicity pay gap data as one element of becoming an anti-racist organisation. We began reporting pay gap data for ethnicity, gender and disability last year. This year we are following the same methodology to report on pay gaps, despite some challenges. There are improvements and limitations to our data, notably.. We capture data about protected characteristics from staff at the point of taking up employment and also invite staff to complete an annual survey to ensure data remains up to date As in recent years, we have grouped ethnicity data into broad categories of white, minority backgrounds and prefer not to say. We acknowledge this is imperfect and risks missing nuances between staff from drfferent ethnic minority backgrounds,. however this has to be balanced with the risks of identifying individuals due to the small numbers in some groups. We are open to feedback on how best to improve this We have used the 2021 Census categories in all areas, to allow comparison.
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees Annual Report to the Members of Sheffield Citizens Advice and Law Centre Year ended 31 March 2024 Paid workforce by ethnicity in Citizens Advice Sheffield, compared with Sheffield population Dlfference 2024 staff vs 2021 census CAS July 2024- Sheffield 2021 Ethnicity Any other White ethnic background Asian / Asian British: Bangladeshi Asian / Asian British: Chinese Asian / Asian British: Indian Asian / Asian Britlsh: Pakistani Black / African / Caribbean / Black British: African Black / African / Caribbean / Black British: Caribbean Mixed / Multiple ethnic groups: Any other Mixed / Multiple ethnic background Mixed / Multiple ethnic groups: White and Asian Mixed / Multiple ethnic 8roup5: White and Black Caribbean Mixed: White & Black caribbean Other Other Asian (Asian or Asian British) Other Black (Black or Black British} Other ethnic group: Arab White Gypsv White Irish White: English / Welsh / Scottish / Northern Irish / British 2.4% 3.6% -1.2% 1.8% 1.2% 0.8% i.o% -0.1% 1.3% 2.4% 1.2% 1.2% 7.7% 5.0% 2.7% 3.6% 1.8% 3.3% 0.3% 0.8% I.OYo 3.0% 0.8% 2.2% 0.6% 0.9% -0.3% 2.4% 0.4% 2.0% -1.4% 1.4% 1.5% -1.5% 2.4% 1.3% 1.1% 0.6% 0.5% 0.1% 0.6% 1.6% -i.o% 0.1% -0.1% 0.5Yo -0.5Yo 64.9% 74.5% -9.6Yo Prefer not to sav Not recorded/no data Total 2.4% 2.4% 2.4% 0.5¥0 1.9% ioo.oy. ioo.o% The table above shows the Oh of staff by ethnic group, and compares the numbers within Citizens Advice Sheffield (CAS) with the city as a whole. Our data shows that our paid workforce as a whole has a greater proportion of staff from minoritised communities than the city as a whole, reflecting a similar overrepresentation in our client groups.
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees Annual Report to the Members of Sheffield Citizens Advice and Law Centre Year ended 31 March 2024 Pay Gap Data for paid staff of Citizens Advice Sheffield 1. Pay gap by Job Groupings We have grouped our staff by type ofjob, in broad categories. Raw numbers are not included to avoid identifying individuals. Prefer not to Prefer not to Non 8in3ry Traiis Female No Job Grou Maie Feinale Whlte inorittes 54 No Dat No Data Leadership team 1¢36-60K 63% 75% 11% 25% 75% o*. Supervisors 1£31-34K 29% 69Yo 66% 31% 35% 5% Specialist Advlsers 1£22-É31KI Telephone/ Front Door Advlsers 1£22-26K 21% 79% 67% 25% 8% 38% 58% 4% 0% 41% 59, 5% 32% Support Service5 E22-25K 82% 73% 18Y¥ 9% 82% 0% Total 29% 0.6% 0.6% 65% 30% 2% 3% Iiil 33% 62% 4% In each row, the table shows you the percentage of staff at that level by gender, by ethnicity and by disability. We should expect to see each category close to the total, if there is no pay gap. Gender The overall split by Gender is 29 % Male, 700h Female and just over 1 Oh non binary or transgender. We should see roughly similar 29170 splits in each category. There are clearly some categories where one gender appears overrepresented at that level, but it does not show a broad pattern of greater representation of one gender with increasing salary. Ethnicity 'All Minorities, includes all except White British. We refer to pay gap but it is worth noting that we are really looking al a representation gap at (iifferent levels Wlthin the organisation as our pay structure does not allow for people to be paid differing salaries to perform the same role
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees Annual Report to the Members of Sheffield Citizens Advice and Law Centre Year ended 31 March 2024 The overall split by Ethnicity is 65 % White British, 30 % All Minorities (the remainder either preferred not to say or no data was available). It is clear that l+Vhite British people are therefore overrepresented at Leadership Team level (75 % vs 65 % ) and in Support Services (730/0 va 65 % ). For the bulk of our staff who fall into Specialist Advisers and Supervisors (127 individuals out of a total of 168), the split is very close to the organisational average of 650/0130 % . There remains a challenge at Leadership Team level, which we are addressing through a number of schemes such as mentoring. Disability We should see roughly a third of staff with a disability in each category in order to reflect the overall position. People with a disability are therefore underrepresented at Leadership Team level and in Support Services. Charts The charts below show the same information visually, together with trend data comparing this year's position with 2022 and 2023 (on the right hand side of each chart). 10
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees Annual Report to the Members of Sheffield Citizens Advice and Law Centre Year ended 31 March 2024 Gender by lob grouping IiiiJlc. female, non-blniL fyi trai)s fomalel prj? '78%. G31b 70 73% 73% 71 iiyfy sy 43 704 8B% 7.0% yi 2916 11
Sheffield Citizens Advice and Law Centre Company Limitad by Guarantee Trustees Annual Report to the Members of Sheffield Citizens Advice and Law Centre Year ended 31 March 2024 EthThlclty bylob opouplng {all mlnorltles, whitei prefer not to say. li{) dal.il 2022 209) 2024 111 111 174b 111 12
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees Annual Report to th8 Members of Sheffield Citizens Advice and Law Centra Year ended 31 March 2024 Dlsabillty bylob grouplng Idlsabillty, no disability, prefer not to say, 'io.l.11.Il 2023 2024 61ts 4% .111 2$4 32% 19 13
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees Annual Report to the Membars of Sheffield Citizens Advicé and Law Centra Year ended 31 March 2024 2. Pay Gap by discrete salary bands These reports are based on the same data as those above, however they are grouped in order to prevent salary overlaps rather than job type, whilst avoiding identifying individuals. Sala Band F•mali No d•¢ 33,555 58.300 36gb 6496 18q6 996 27fy0 73% 006 OTr) 30,032 33.£54 23 7796 199b 89) 58gb iedaae reaa-iej ro p'esei'.e 25,663 30.031 304b 709t) p't5er.'e 61> 3496 391 33q6 590 Sgb 2Q6 23,512 25,662 279b 73q6 67 27% 796 73ryb 04;, 21.840 23.511 3296 68 65q6 35f46 096 3586 65Y6 Oty) 70, 81Yo 2qb 34fV, 5391 04<1 If bands were equal on the basis of pay, most staff would fall into bands 3 and 4. This would not adequately highlight any gaps, and would potentially identify individuals in other bands. Therefore amounts have been selected which distribute the number of staff more equally. This means that they are not directly comparable with 2023 figures and therefore the comparisons have been excluded from the charts below. 14
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees Annual Report to the Members of Sheffield Citizens Advice and Law Centre Year ended 31 March 2024 Gtoder by pJy band Inialc. femal¢. non-binjry. trans fcimalel ij 15
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees Annual Report to the Members of Sheffield Citizens Advice and Law Centr8 Year ended 31 March 2024 Ithnlilty by pay band l)11 mlnoiltleii %'¢l)Ire. prefor not to Say+ 16
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees Annual Report to the Members of Sheffield Citizens Advice and Law Centre Year ended 31 March 2024 Dlsabllity by pay band {dlsablllty, no d15ablllty* profor not to S4lyI 37% 65lb s% 67Y6 62 Fjay (Joll'l (.)Ll r (:ciiiel i.IlL7j()ri Broadly speaking gender and disability representation are consistent across the different pay bands. There is a slightly lower level of disability representation in managemenv leadership roles but while we need to remain aware of this it is worth noting that 1) the size of the team has changed during the last year and 2) the variation may not be statistically significant due to the number of posts. This year we achieved Level 1 of the Disability Confident Employer Scheme and are now working towards Level 2. We continue to see under-representation of staff from minoritised ethnic backgrounds at supervisor level and above despite slight progress over the last couple of years. We have introduced schemes such as internal mentoring for aspiring leaders which has contributed to individual progression and this year have signed the Race at Work Charter as part of our commitment to improving equality of opportunity but there is more to do. We anticipate that 17
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees Annual Report to the Members of Sheffield Citizens Advice and Law Centre Year ended 31 March 2024 some of these measures will bear fruit at Supervisor and Leadership Team level, though change resting on intemal progression takes a number of years. We are reviewing all of our recruitment processes to ensure we are not Greating additional real or perceived barriers - for example offering all roles with a part-time option and removing references to 'a high standard of written English. in adverts, instead setting out more specifically the skills needed in person specifications. From 2024 we are monitoring diversity data for job applicants and able to measure rates of application, shortlisting and appointment which will help us to identify further actions we can take. Financial review 2023-2024 is the tenth complete year of operation. The statement of financial activities shows income of £6,090,606 and expenditure of £5,304,127 and hence a surplus of £786,479. Total funds at the year end were £1,868,349. The Charity continues to secure grants and contracts from a wide range of sources including local and national funding streams. The income was higher than the previous year by £1,550,415 which reflects the funding changes compared to contracts reported in last year's annual report. The charity's sendices are being provided on a sound financial basis. Reserves policy The Trustees have confimed that Citizens Advice Sheffield should hold reserves in order that the charity can continue to operate in the event of unforeseen and potentially financially damaging circumstances arising. The Trustees consider that it is prudent to set the reserves target as an amount equivalent to three months, operating expenditure (calculated annually by reference to the financial plan approved by the Board). This reserves policy is monitored and reviewed by the Trustees regularly and at least annually. On the basis of the budgeted expenditure for the coming year this requires reserves of £1,496,721. At 31 st March 2024 free reserves were £1,623,812 (2023 £1,606,770), which is equivalent to 3.25 months running costs based on the coming year's budget. Investment policy Any reserves available for Investment are held in interest bearing cash deposit accounts chosen in line with the charity's ethical stance. These reserves are spread across more than one institution to take advantage of the Financial Services Compensation Scheme, in the event of bank failure. 18
Sheffield Citizens Advice and Law Centre Company Limitsd by Guarantee Trustses Annual Report to the Membars of Sheffield Citizens Advice and Law Centre Year ended 31 March 2024 Plans for the future As set out in the introduction to this report, the Board has approved a strategic and business plan for the period April 24 to March 26. We will stay focused on our four priorities whilst acknowledging that the exact nature of our service delivery may need to flex and adapt to respond to the fast-changing and challenging external environment in which we are operating. Effective partnerships remain central to our approach across advice and advocacy as we seek to provide accessible seNices to those who need them most. We have strong foundations across the statutory and voluntary and community sectors and will continue to build on these through consolidating targeted provision linked to health services and community organisations, providing training for frontline staff and volunteers and actively developing new partnerships where we identify unmet need. Ongoing demand pressures across organisations and sectors are most effectively addressed if we work together to support the people of our city. Structure, governance and management The legal and administrative information set out on page 20 forms part of this report. The Charitable Company is governed by its Memorandum and Articles of Association dated 19th July 2013. Through an open recruitment process we recruit trustees who support the aims of the Charity and bring relevant skills, knowledge and experien. Trustees operate to a role description with newly recruited trustees receiving induction and support from more experienced trustees. The Board recruits new trustees having regard to any skills, knowledge or experience deficits within the current Board. During 2023-24, the Board recruited a new Chair in waiting, to take over the role at the end of Mark Gamsu's term of office. The Board was pleased to recruit Debbie Matthews to this role. Debbie took over as Ghair of the Trustees on 3rd April 2024. One trustee resigned during 2023-24 (and a further one in June 2024). Debbie Matthews and Mohammad Rajiaque joined the Board in September 2023. Paul Ntulila joined the Board in June 2024. The Board of Trustees rneets at least 10 times a year. The Board has four committees: a Finance, Audit and Risk committee, an HR and People committee, a Client Experience Committee and a Remuneration Committee. With the exception of the Remuneration Committee, each Committee meets a minimum of four times per year. The Board has a scheme of delegation. 19
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees Annual Report to the Members of Sheffield Citizens Advice and Law Centre Year ended 31 March 2024 In April 2023, the Board approved the financial plan for 2023-24. The Board receives quarterly management accounts and a -foreCaSt within six weeks of the end of the previous quarter. The Financial Statements comply with statutory requirements and with the Statement of Recommended Practice (Accounting and Reporting by Charities) issued by the Charities Commission, known as the Charities SORP 2015 (FRS 102). Risk management The Finance, Audit and Risk Committee is responsible for ensuring that we manage risk effectively. The risk management arrangements include robust performance and quality management, financial management, systematic risk assessment of ICT systems and the introduction of measures for greater resilience including compliance with information assurance requirements and detailed inspections of the organisation's premises. Our auditor of previous years, Tingle Ashmore, resigned in March 2023, and a tender process was undertaken to select a new auditor for 2022-23 resulting in the appointment by the Board of Allen, West and Foster. We reappointed Allen, West and Foster for 2023-24. In 2023-24 we have continued work to improve our cyber security posture. We have renewed our Cyber Essentials certification and are working towards Cyber Essentials plus for June 2025. The Board maintains a strategic Risk Register which is considered fortnightly by the Leadership Team, at each meeting of the Finance, Audit and Risk Committee, and presented to the Board on a regular basis. Change of Registered Office In 2023-24 we commenced our exit from our previous administration offices, into new facilities which are much more suited to a modem charity of our size. We are pleased to have consolidated both of our previous city centre locations into one new location. The new office will provide up to date facilities to support the provision of telephone and digital services, management and administration, and appointments for our clients. Following our exit from the Circle, we have changed our Registered office address as noted below. 20
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees Annual Report to the Members of Sheffield Citizens Advice and Law Centre Year ended 31 March 2024 Reference and administrative details Charity number 1153277 Company number 8616847 Financial Conduct Authority registration number FRN 617731 Office of Immigration Services Commissioner N201300063 Information Commissionerfs Office Registration ZA019728 Name and registered office Sheffield Citizens Advice and Law Centre 20 Arundel Gate Sheffield S12PP Our advisors: Auditors Allen, West and Foster Ltd Omega Court, 364-366 Cemetery Road Sheffield S118FT Bankers Unity Trust Bank PIC 9 Brindley Place Birmingham 812HB Trustees and Dlrectors Appointed Resigned Debbie Matthews Mark Gamsu Alistair Griggs Hilary Dawson Lynsey Golland Mary Seneviratne Mark Smith Shei18 Robinson Helen Steers Karen Escott David Sollitt Gregg Watts Neal Southwick Rebecca Morcos Mohammad Rajjaque Paul Ntulila 06109123 18107113 18107113 04109113 05110122 05110116 05110116 05109118 05109118 07110120 07110120 07110120 05110122 05110122 06109123 05106124 06107123 05106124 Principal Staff Chief Executive Sylvia Vlard Head of Advice Joanne Abdulla Head of Resources and Peter Brown Organisational Development 0111112021 0611212017 1910812019 21
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustaes Annual Report to the Members of Sheffield Citizens Advice and Law Centre Year endod 31 March 2024 Trustees. Responsibilities The twstees (who are also directors of Sheffield Citizens Advice and Law Centre Limited for the purposes of company law) are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently. observe the methods and principles In the Charities SORP 2015 (FRS 102)., make Judgements and estimates that are reasonable and prudent. state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.. prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware: there is no relevant audit information of which the charitable company's auditor is unaware., and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that Information. Allen, West and Foster were appointed as auditors at the meeting of the Board on 6th February 2024. This report has been prepared taking advantage of the small companies, exemption of section 41 SA of the Companies Act 2006. Signed on behalf of the Trustees (ÉLL/J Debbie Matthews (Trustee Board Chair and Company Director) Dated 211012024 22
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Independent Auditor's Report to the Members of Sheffield Cltlzens Advice and Law Centre Year ended 31 March 2024 Opinion We have audited the financial statements of Sheffield Citizens Advice and Law Centre Ilhe 'charity') for the year ended 31 March 2024 which comprise the statement of financial activit18s (including income and expenditure account). statement of financial position, statement of cash flows and the related notes. including a summary of significant accounting policies. The financial reporting frarnework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Ganerally Accepted Accounting Practical- In our opinion the financial statements.. give a true and fair view of the stat8 of the charity's affairs as at 31 March 2024 and of ils incoming resources and application of resourc&s, including its income and expenditure, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit In accordance with International Standards on Auditing (UK) (ISAS {UKI) and applicable law. Our responsibili1185 under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements Ihat are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical Sl8ndard, and we have fulfilled our other ethical responsibilities in accordance with these requiremenls. We believe that the audit evidence we have obtained is sufficient and appropriele to provide a basis for our opinion. Conclusions relating lo golng concern In auditing the flnancial stat8m8nts, we have concluded that the trustees, use of the going concern basis of accounting in the preparalion of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties ralating to events or conditions that, individually or collectively, may cast significant doubt on the charity's abilily to continue as a going concern for a period of at18ast twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect lo going concern are described in the relevant sections of thi5 report. 23
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Independent Auditor's Report to the Members of Sheffield Citizens Advice and Law Centre (conllnu•dJ Year ended 31 March 2024 Other informatlon The other information comprises the information included in the annual report. other than the financial statements and our auditor's report Ihereon. The trustees are responsible for the other infonnation. Our opinion on the financial statements does not cover the other infomiation and, except lo the extent otherwise explicitly stated in our report. we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other infomialion and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a m8terial misstatement ofthe other information. If, based on the work we have performed, we conclude that there is a material mis5talement of this other information, we are required lo report that fact. We have nothing to report In this regard. Oplnlons on other matters prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the trustees. report for the financial year for which the financial statements are prepared is consistent with the financial statements- and the trustees, report has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlred to roport by exceptlon In the light ofthe knowledge and understanding ofthe charity and its environment obtained in the course of the audit, we have not identified malerial misstatements in the truslees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion- adequate accounting records have not been kept, or returns adequate for our audit have not been roceived from branches not visited by us., or the financial statements are not in agreemenl with the accounling records and turns. or certain disclosures of Irustees, remuneration specified by law are not made; or we have not received 811 the infomation and explanations we require for our audit. 24
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Independent Auditor's Report to the Members of Sheffield Cltlzens Advice and Law Centre {contlnu•dJ Year ended 31 March 2024 Respon8ibilities of trustees As explained more fully in the trustees, responsibilities ststement. the trustees (who are also the directors for the purposes of company law) ar8 responsible for the preparation of the financial stat8ments and for b8ing satisfied that they give a true and fair view. and for such internal control as the trustees detemiine is necessary lo enable the preparation of financial statements that are free from material missialement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable. matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate Ihe charity or to cease operations, or have no realistic alternative but to do so. AuditoV3 rosponslbllltles for the audit of tho flnanclal statements Our objectives are to obtain reasonable assurance about whether the financial slalements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guaranlee that an audit conducled in accordance with ISAS (UK) will always detect a material misslatemenl when it exists. Misslalements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our r8sponsibilities, outlined above, to detect mat8rial misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. Identifying and assessing potential risks related to irregularities In identifying and assessing risks of material mlsstatement in respect of irregularities, Sncluding fraud and non-compliance with laws and regulations, we considered the following.. Audlt rlsks Identifiod the nalure of Ihe industry and sector, control envlronmenl and business performance., results of our enquiries of management, about their own identification and assessment of the risks of irregularities., any mallers we idenlified havlng made enquiries about the documentatlon ofthelr policies and procedures ralating to= identifying, evaluating and complying with laws and regulations and whether they were aware of any inslances of noncompliance., detecling and responding to the risks of fraud and whether they have knowledge of any actual, suspecled or alleged fraud. the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations.. the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in relation to income recognition, banking procedures and segregation of duties. In common with all audits under ISAS {UK), we are also required to perform specific procedures to respond to the risk of managgment override. 25
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Independent Auditor's Report to the Members of Shéffield Citizens Advice and Law Centre (¢oniinuedJ Year ended 31 March 2024 We also obtained an understanding of the legal and regulatory frameworks that the company operates in. focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulalions we considered in this context included the UK Companies Act, UK Corporate Governance Code and local tax legislation. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a mat8rial penalty. Audit response to rlsks Identlfled As a result of performing the abova, we identified income recognition, management override of controls and related party transactions as key audit matters related to the potential risk of fraud. In order to mitigate the risk identified, enquiries were made of key management personnel as lo the procasses surrounding the recording of transactions and recognition of income, including agreement to remittance advices and grant agreements. The existence of related parties was anquired about with key management personnel and throughout the audit and review of the accounts {as well as the transactions ncluded Ihereinl it was ensured that there were no disclosable items or transactions which had not been conducted at arms length. In addressing the risk of fraud through management override of controls, our procedures included reviewing and testing the appropriateness ofjournal entries and other adjustments., assessing whether the judgements made in making accounting estimates are indicative of a potential bias., and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. Due to the minim81 number of transactions throughout the financial ye8r it was clear that there had been no management override ofcontrols and th8t each transaction had been correctly and properly recorded as appropriale. We also communicated relevant Identified laws and regulations and potentlal fraud rlsks to all engagement team members and remained alert to any indications of fraud or noncompliance with laws and regulations throughout the audit. As part of an audlt In accordance with ISAS {UK}, we exerclse professlonal Judgment and maintain professional scepticism throughout the audit. We also.. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions. misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in Ihe circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accountlng estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists relaled to events or conditions that may casl significant doubt on the charity's ability lo continue as a going concern. 26
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Independent Auditor's Report to the Members of Sheffield Citizens Advice and Law Centre (ClInued) Year ended 31 March 2024 If we conclude that a material uncertainty exists. we are required to draw altention in our auditor's report to the related disclosures in the financial ststements or, if such disclosures are inadequate, lo modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentation, stwcture and content of the financial statements, including the disclosures, and whetherthe financial slatements present the underlying transactions and events in a manner that achieves fair presentation. We communicate wlth those charged wlth governance regardlng, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in intemal control that we identify during our audit. Use of our report This report is made solely to the charlly's members, as 8 body, In accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken 50 that we might state to the charity's members ihos8 matters we are required to stale to them in an auditorfs report and for no other purpose. To Ihe fullest exlenl permitted by law, we do not acc8Pt or assum8 responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have fomied. Stephen Allen ACA FCCA {Senior Statutory Auditor) 2nd October 2024 For and on behalf of Allen, West and Foster Limited Chartered accountants & statutory auditor Omega Court 364-366 Cematery Road Sheffield S118FT 27
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Statement of Financial Actlvities (including income and expenditure account) Year ended 31 March 2024 2024 Restricted funds Total funds Total funds 2023 Unrestricted funds Nota InGome and endowmants Charltable activities Donations and legacies Investment income Other income 1,848,071 5,211 6,385 5.558 4,225,381 6,073,452 5,211 6,385 5,558 4,499,913 19,169 1,716 6,705 Total income 1,865,225 4,225,381 6,090,606 4,527,503 Expenditure Expenditure on charitable activities Total oxpendlture 1,918,339 1,929,027 3,387,788 5,304,127 4,421,099 3,387,788 5,304,127 4.421,099 Net Income and ngt movement In funds {51,114) 837,593 786,479 106,404 Reconciliation of funds Total funds brought fomard Total funds carrled forward 1,732,069 136.280 1,868,349 1,761,945 1.680.955 973,873 2,654,828 1,868,349 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 31 to 50 forni part of these flnan¢ial statomonts. 28
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Statement of Financial Position 31 March 2024 2024 2023 Noto Fixed assets Tangible fixed assets 13 57,143 132,566 Current assets Stocks Debtors Cash al bank and in hand 14 15 18,751 896,171 1,934,571 20.580 663,550 1,437,636 2,849,493 2,121,766 Credltorfj: amounts falllng due wlthln on• year Net current assets 16 251,808 385,983 2,597,685 1,735,783 Total assets le88 current Ilabllltle8 2,654,828 1,868,349 Net assets 2,854.828 1,868,349 Fundg of the charlty Restricted funds Unrestricted funds 973,873 1,680,955 136,280 1,732,069 Total charlty funds 18 2,654,828 1,868,349 These financial stat8ments were approved by th8 board of trustees and authorised for issue on 21 October 2024, and are signed on behalf of the board by: Deborah Malthews Trustee Hilary Dawson Trustee Tho not•s on paggs 31 to 50 forni part of these flnanclal statemonts. 29
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Statement of Cash Flows Year ended 31 March 2024 2024 2023 Cash flows from operating activities Net income 786,479 106.404 Adjustments for." Depreciation of tangibl8 fixed assets Other interest receivable an¢J similar income Gains on disposal of tangible fixed assets Accrued (incomellexpenses 19,241 16,385) (3,817) 132,633) 19,740 (1,716} 7,707 Changes in.. Stocks Trade and other debtors Trade and other creditors 1,829 (1.456) 1194,409) 1143.232) 1139,755) 112.313) 430,550 124.866) Cash generated from operations Interest reiVed 6,385 1,716 Net cash froml{used in) operating activities 436,935 (23,150) Cash flows from Investlng actlvltles Proceeds from sale of tangible assets Net cash from investing activities 60,000 60,000 Net Increasel{decroase) in cash and cash equlvalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year 496,935 1,437,636 123.150) 1.460,786 1,934,571 1,437,636 The not05 on pages 31 to 50 form part of those financial statements. 30
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2024 General Informatlon The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Th8 Circle, 33 Rockingham Lan&, Shaffield. S14FW. Statement of compllanca These financial statements have been prepared in compliance with FRS 102, 'The Financlal Reporting Standard applicable in the UK and the Republic of Ireland,, the Stalement of Recommended Practice applicable to charities preparing their accounts in 8ccordance with the Financial Reporting Standard applicable in the UK and Republic of Iland {FRS 1021 (Charities SORP (FRS 102)) and the Companies Act 2006. Accounting policies Basls of preparatlon The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is th8 fvnctional currency of the entity. Accrued holiday pay Provision is made at the balance sheet date for holidays accrued but not taken al Ihe salary rate ofthe relevant employee at that date. The expected cost of compensated short term absence (i.e. holidays) is charged to the SOFA on an accruals basis. Irrecoverable value added tax Irrecoverable value added tax relating to fixed assets is capitalised as part of the essel cost. Amounts that late to resources expended are written off to the Statement of Financial Activities in the period In which they arise. Golng concern There are no material uncertainties about the charity's ability to continue. Judgements and key Sources of e8tlmatlon uncortainty The preparation of the financial statements requires management lo make judgemenls, estimates and assumplions that affect Ihe amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Income tax Th& charity is a registered charity and as such is not liable to corporation tax on ils income to the extent that its income 15 used for charitable purposes. 31
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (conlinuedj Year ended 31 March 2024 Accounting policies (contlnuèd) Fund accounting Unrestricted funds are available for use at Ihe discretion of the trustees to further any of the charity's purposes. D8signated funds ara unr8Stricted funds eamarked by the trustees for particular future project or commitment. Restricted funds are subject8d to restrictions on their expenditure declared by th8 donor or through the terms of an appeal, and fall into one oftwo sub-classes: restricted income funds or endowment funds. Incomlng r•8ources All income is included in the statement of financial activities when entitlement has passed to the charity, It is probable that Ihe economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grant5 15 recognised when ther8 is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. Income is only deferred when the donor specifies that the grant must only be used in future accounting periods or the donor has imposed conditions which mu51 be rnet before the charity has unconditional entitlement. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impraclicle to measure r81iably, in which case the value is derived from the cost to the donor or the eslimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliabily measured. No arnounts are included for the contribution of general volunteers. income from contracts for the supply of seNices is recognis8d with the delivery of the contracted service. This is classified as unreslricled funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. 32
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (contlnuod) Year ended 31 March 2024 Accountlng policies (contlnu•d) Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings ofthe statement offinancial activities to which it relates.. expenditure on ralsing funds includes the costs of all fundraising activitles, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes 811 costs incurred by a charity in undertaking activities that further ils charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitab18 activities. other expenditure includes all expenditure that is neither related to raislng funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Diract costs attributable to a singlg activity are allocated directly to thal activity. Shared costs are apportioned beiween the activities they contribute lo on a reasonable, justifiable and consist8nl basis. Operatlng leases Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term on a straighl-line basis. Tanglble a8sat8 Tanglble assets are Inltially recorded at cost, and subsequently statad at cost less any accumulated depreciation and impairment105ses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of r8valualion less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase In the carrying amount of an asset as a result of a revaluatlon, Is recogni89d in other recognised galns and losses, unless il reverses a charge for impairm&nt that has previously been recognised as expenditure within the statement of financial aclivities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which c85e the lass is shown within other recognised gains and losses on the statement of financial activities. Depreclatlon Depreciation is calculated so as to wrile off the cost or valuation of an asset, less its residual value, over Ihe useful gconomic life of that asset as follows.. Long leasehold property Fixtures and fittings Over the remaining term of Ihe lease 33 % straight lin8 33
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financlal Statements (Cofttlnued) Year ended 31 March 2024 Accounting pollcles fcontinued) Impaimient of fixed assets A review for indicators of impairment is carried out at each reporting dat8, Wlth tha recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possib18 to eslim8te the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generaling unit to which the asset belongs. The cash-generating unit is the smalle51 identifiable group of assets that Includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For Impalrment testing of goodwill, the goodwill acquired in a business combination is, from the acqui51tion date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. Work In progress Work in progress is measured al Ihe estimated stage of completion for the known number of contract reports open at the year end. For certificales it Is measured at the time spent on each of the open cas8s at the year end. Flnancial instruments A financial ass8t or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are Initially recognised al the amount CeIVable ar payable including any related transaction costs. Current assets and current liabililies a subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debl instruments are subsequently mea5ur8d al amortised cosl. Wh8re investments in shares are publlcly traded or their falr value can oth8rwis8 be measured reliably, the investment is subsequently measured at falr value with Changes in fair value recognised in income and expendlture. All other such Investments are subsequenlly measured al cost less impairment. Other financial instruments, including d8rivatives, are inilially recognised at fair value, unless payment for an asset is deferred beyond normal business t8rms or financed at 8 rate of interest thal is not a market rate, in which case the asset 15 measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instrurrents in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an 34
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 Accountlng policies {conllnu•d) impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on th8 basis of similar credit risk characteristics. Any reversals of impairment are recognised immedlately, lo the ext8nt that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Llmltod by guarantee In the event of the charity belng wound up, the liabillty In respect of the guarantee Is Ilmlted to £1 per member of the charity. 35
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Flnancial Statements (contlnu•d) Year ended 31 March 2024 Donations and charitable activltles (contlnu6dJ Unreslricted Funds Restricted Totsl Funds Funds 2024 Donatlons Donations 5,211 5,211 Charitable Activltles Unrestricted Restrictod Total 2024 Shefflald City Council Adult Social Care Financial Health Check Initiative Buildin Successful Families Drug & Alcohol IDom8slic Abu88 Coordination T8am EU Selllemenl Scheme Lo¢al Area Commille88 - fir81 contact fundin ortunit Sheffield Public Health Increasing Access ect Registered Housing Providers - Debt Advice SCC Core Service Grant SCC Cost of Livin SCC Covid Recove Fund SCC Foodbanks fundin Sheffield Advoca Hub Shared Prosperity Fund - Community Trainors Shared Prosperity Fund - Debt ort Service SPRING continuation fundin Volunteer Coordinator Citizen3 Advlce natlonal fundlng Citizens Advice Remote Service Consumer SeNice Core Cities Fundin Oebl Modernisalion Hel lo claim Money and Pensions SeNice Debt Advice Pension Wise Yorkshire Buildin Societ NHS Shefflgld and other NHS relatod servlces Advice in GP Sur eries Pilot Advocac Generic slic Fibros15 Haemalolo Mental Health Advice Service NHS ICB Cil of Sanctua ro 63,438 63,438, 61,068 72,420 61,068 72,420 35,359 170,211 35,359 170,211 300,000 300,000 39,900 39.900 Advice 887 795 887,795 6,198 6.198 1,338,887 80,000 1,338,887 80,000 5,333 5,333 26,847 55,000 55.000 31,125 330 600 31,125 330,600 16,384 233,802 418,950 16,384 233,802 418.950 138,117 138,117 21,263 21,263 400.000 126,711 400,000 126.711 23.968 9,842 82,374 23.968 ecl 36
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (¢ontlnued) Year ended 31 March 2024 Donatlons and charitable activities (contlnugd) Primary & Comrnunity Mental Health Transformation Pro ramme Stewart's Law - S inal In uri85 Advice Weston Park Cancer Information Centr6 Legal Aid Agency & related law centre fundlng al Services Housin Advice Access lo Justice Foundation (Community Justice Fund) - rovin Lives Throu h Advice Asylum, Migratlon and Intsgratlon Fund Asylum, Migration and Integration Fund Enèrgy Advlcg British Gas Ener Trust Northem Power rid Norlh8m Powe rid - Deaf Advice Communlty Organlsatlons & Foodbanks Bvrngreave Foodbank Communit Broomhall Gleadless Valle Foodbank Grace Foodbank Handsworth Foodb8nk ISRAAC S2 Foodbank S6 Foodbank Sheffield Royal Society for th8 Blind Deaf Advice in Rotherham South Yorkshlre Housin AssoGialion Stma 's Communi Centr8 Westfield S20 Foodbank Other Other smaller funders 6,525 6.525 21,506 21,506 91,886 91,886 113,847 113,847 100,000 100,000 144,053 144,053 89,926 89,926 208,893 23,997 208,893 23,997 41.683 27.179 41.683 24,026 26,949 41,683 27,179 41.683 24,026 26,949 60,703 9,714 60,703 9,714 29,800 9,643 28,226 TOTAL 1848,071 4,225,381 6 073 452 37
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 Donations and charitable activities {eontlnu•d) Unrestricted Funds Restricted Total Funds Funrjs 2023 Donations Donations 15,784 3,385 19,169 Charltabl8 Activltles Unrestrlcted Restrlcted Total 2023 Shoffield Clty Councll Adult Social Care Financlal Health Check Initiative Buildin Successful Families Drug & Alcohol IDomeslic Abus8 Coordinatson Team EU Selllement Scheme Local Area Committees - first contact fundin ortunil Sheffield Public Health Increasing Access ro ecl Registered Housing Providers - D8bl Advice SCC Core Service Grant SCC Cost of Livin SCC Covid Recove Fund SCC Foodbanks fundin Sheffield Advocac Hub Shared Prosperity Fund- Community Trainers Shared Prosperity Fund - Debt ort SeNice SPRING continuallon fundin Volunteer Coordinator Cltlzons Advlce natlonal fundlng Citizen5 Advice Remote Service Consumer ServicB Core Cities Fundin Debt Modernisalion Hel to claim Money and Pensions Service Debt Advice Pension Wise Yorkshlre BLJildin Societ NHS Sheffield and othor NHS related services Advice in GP Sur gries Pilot Advocac Generi stic Fibrosis Haematolo Mental Health Advice Sorvice NHS ICB Cit of Sanctua Primary & Community Mental Health Transformation Pro rarnme 50,750 50,750 33,000 71,000 33,000 71.000 25,501 25,501 14,672 14,672 49,875 49,875 Advice 827 895 15,000 827,895 15,000 40,000 40,000 1,097 997 20,000 1097.997 20,000 288,157 288,157 233.210 406,748 233210 406.748 183,783 183,783 25,519 25,519 123,140 123.140 21.500 80,053 35,000 80.053 35.000 13,050 13,050 38
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (¢ontlnutd) Year ended 31 March 2024 Donatlons and charitable activities (contlnuadj Stewart's Law- Spin81 Injuries Advice Weslon Park Cancer Information Centre Legal Aid Agency & related law centro funding Le al Services Housin Advice Access to Justice Icornrnunily Justice Fund) Improving Lives Through Advice Asylum. Mlgratlon and Integratlon Fund Asylum, Migration and IntegratSon Fund Energy Advl¢e British Gas Ener Trust Northern Power rid Northern Power rid - Deaf Advice Communlty Organlsations & Foodbanks Burn reave Foodbank Communil Broomhall Gleadless Vall8 Foodbank Grac8 Foodbank Handsworth Foodbank ISRAAC S2 Foodbank S6 Foodbank Sheffield Royal Society for the Blind DeafAdvic& in Rotherham South Yorkshire Housin Association stma 's Communl Centre Westfield S20 Foodbank Oth8r Other smaller funders 24,942 24,942 81,347 81.347 132.512 132,512 131,537 131,537 59,656 125,914 59.656 125.914 29.897 29,897 29.897 22,182 19,931 7,000 12,008 44,844 8,831 29.897 22.182 19,931 7.000 12,008 44,844 8,831 53.750 53.750 6,800 5,100 5,100 46,267 1.648 47.915 TOTAL 1669 899 2 830 014 4499 913 Donatod sorvic•s and facllltles The Sheffield Health & Social Care NHS Foundation Trust provided the charity with office space and other administration support costs. A total of £nil {2023 - £816) has been recognised as income and expenditure to reflect the administration support costs. No value was recognised towards the provision of office space. Investment income Unrestricted Total Funds Unreslricted Tolal Funds Funds 2024 Funds 2023 Bank interest receivable 8,385 6,385 1,716 1,716 39
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 Other income Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Gain on disposal of tangible fixed assets held for charity's own use other income 3,817 1,741 3,817 1,741 6,705 6,705 5,558 5,558 6,705 6,705 Expenditure on charltable actlvltl•s by fund type Unrestricted Funds Restricted Total Funds Funds 2024 Advice and information services Support Costs 1,908,355 7,984 3,387,788 5,296.143 7,984 1.916.339 3,387,788 5,304,127 Unrestricted Funds Restricted Total Funds Funds 2023 Advic8 and information services Support costs 1,602,752 6,973 2,811,374 4,414.126 6,973 1,609,725 2,811,374 4,421,099 Classification of resources expended 2024 2023 Wages and salaries Other staff and volunte8r costs Office costs Premises costs Equipment and IT support Professional fees and consultants Partner payments Audit and accountancy Other costs Depreciation 4,325,123 111,626 99,428 206,570 257,652 102,265 172,146 7,985 2,091 19,241 3,768,616 64,570 78.938 142.581 98,582 81.109 157,354 6,972 2,637 19,740 5,304,127 4.421,099 40
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 Expenditure on charitable actlvllles by actlvlty type Activities undertakan directly Support Total funds costs 2024 Total fund 2023 Advice and information services Governance costs 5,296,142 5,296,142 7,985 4,414,126 6,973 7,985 5,296,142 7,985 5,304,127 4,421.099 10. Net income Net income 18 Stated after charglngl(creditingl'. 2024 2023 Depreciation of tangible flxed assets Gains on disposal of tangible fixed assets 19,241 (3.817) 19,740 11. Stsff costs The total staff costs and employee benefits for the reporting period are analysed as follows- 2024 2023 Wages and salarles Other employee benefits 4,325,123 111,626 3,768,616 64,570 4,436,749 3,833,186 The average h8ad count of employ885 during the year was 17412023.. 1531, The aver8ge number of full-tim8 8quivalent employees during the year is analysed as follows.. 2024 No. 2023 No. Managers and advice supervisors Advisors and advocates Administration and support 17 132 25 18 113 22 174 153 41
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Flnancial Statements (continued) Year ended 31 March 2024 11. Staff costs fcontlnued) Calculated on the basis of full-time equivalents, the total was 139 (2023 - 124). Analysis of Staff Gosts'.- 2024 2023 Salaries Redundancy Employers national insurance Cycle to work Employers pension 3,834,012 3,227,268 120,356 273,397 650 146,945 313,699 1,583 175,829 4,325,123 3,768,616 One employee received employee benefits of more than £60,000 during the year (2023.. Nil). Key Manag•mént Personnel The key management personnel of the charity comprise the trustees, the Chief Executive, Head of Resources and Organisational Development and Head of Advice. The total employee benefits of the key management personnel were £159,823 {2023 - £153,181). 12. Trustee remuneratlon and expenses No remuneration was paid to the trustees of the charity (2023 - £nil). No expenses were paid to trustees ofthe charity (2023 - £nil). 13. Tanglbl• flxed assets Long leasahold Flxtures and property fittings Total Cost Al 1 Apr 2023 Disposals At 31 Mar 2024 248,959 312,456 559,415 (181,959) (312,456) {494.415) 65,000 65.000 Depreclatlon At 1 Apr 2023 Charge for the year Disposals At 31 Mar 2024 118,378 308,471 426,849 18,969 272 19,241 (129,490) {308,743) (438,233) 7,857 7,857 Carrylng amount At 31 Mar 2024 57,143 57,143 At 31 Mar 2023 128,581 3,985 132.566 42
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 14. Stocks 2024 2023 Work in progres5 18,751 20,580 15. Debtors 2024 2023 Trade deblors Prepayments and accrued income Other debtors 759,485 133,889 2,797 590,554 69,415 3,581 896,171 663.550 16. Credltors: amounts falllng due wlthin one year 2024 2023 Trade creditors Accruals and deferred Income Social security and other taxes Other creditors 70,983 95,689 74,626 10,510 69,232 144,547 156,400 15.804 251,808 385,983 17. Deferred income 2024 2023 At 1 April 2023 Amount released to income Amount deferred in year At 31 March 2024 61,525 150.985 {61,525) (150,965) 7,088 81,525 7,088 61,525 43
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (continu•d) Year ended 31 March 2024 18. Analysls of charitable funds Unrestrlcted funds At 1 Apr 2023 At Transfers 31 Mar 2024 Income Exp8nditura General funds Premises strategy 1,459,069 273,000 1,865,225 {1,916,3391 (60,000) 60,000 1,347,955 333,000 1,732,069 1,865,225 (1,916,339) 1,680,955 At 1 Apr 2022 Al Transf8rs 31 Mar 2023 Income Expenditure General funds Premises strategy 1,374,690 273,000 1,694,104 {1,609,725) 1.459,069 273,000 1,732,069 1,647,690 1,694,104 (1,609,725} Restrlcted funds 0110412023 Income Expendlture Transfers 3110312024 Sheffleld Clt Councll Adult Social Care Fin8nci81 Health Check Initiative Building Successful Farnllles Drug & Alcohol IDomeslic Abuse Coordination Team EU Settlement Scheme Local Area Commillees - f1rsl contact fundin Public Health Increasing Access ect SCC Core SeThic8 Grant Advice SCC C05t Df Livin SCC Foodbanks fundin Shargd Prosperity Fund- Community Trainers Shared Prosperity Fund- Debt Support Service SPRING contlnualion fundin 63,438 163,4381 61,068 (61,0681 72,420 (72,4201 35,359 127,6091 7,750 170,211 {56,7371 113,474 300.000 {62,229 237,771 30,000 887,795 1857.8951 59,900 6.198 (6,1981 18,333 80.000 {42,8301 55.503 5,333 {5,3331 26,847 (26.8471
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financlal Statements f¢on¢inued) Year ended 31 March 2024 Volunteer Coordinator Citizens Advice national fundin Citizens Advice Rernole Service Consumer Service Core Cities Fundin Debt Modernisation Hel to claim Money and Pensions Service Pension Wlse NHS Sheffleld and other NHS related 8ervices Advice in GP Sur eries Pllol Advocac Generic Mental Health AdvSce Service NHS ICB City of Sanctua Weston Park Cantser Information Genlre Legal Ald Agoncy & related law centre fundln Access lo Justice Foundation Icommunily Justice Fundl- Improving Lives Throu h Advice Asylum, Migratlon and Integratlon Fund Asylum, Migration and Inte ration Fund Ener Advlce British Gas Eneryy Trust Communlty Organisatlons & Foodbanks Burngreave Foodbank Communlly Broomhall Gleadless Valley Foodbank Grace Foodbank Handsworth Foodbank 1SFUc S2 Foodbank S6 Foodbank Sheffield Royal Society for the Blind DealAdvic8 in Rolherham 55,000 19,6711 45.329 31,125 {31,1251 330.600 330,600 16,384 233.802 418,950 16.384 1233,802 {418,9501 138.117 138,117 400.000 1114,2741 285,726 126,711 82,374 126,711 {82,3741 35,000 (35,0001 91.886 191,8861 100,000 100.000 144,053 {144,0531 89,926 189,926) 41,683 {36,3971 5.286 27.179 {27,1791 41,683 (36,3971 5,286 24,026 26.949 18,020 {22,4371 6,006 4,512 60.703 9,714 19,7141 45
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements f¢ontlnued) Year ended 31 March 2024 South Yorkshire Housin Association St Mary's Community Centre Westfield S20 Foodbank Other Other smaller funders Redundan Fund Fixed asset fund 7,264 (5,6141 1.650 18,583 118,583} 45,680 7,267 45,680 7,267 TOTAL 136280 4 225 381 3 387 788 973 873 Re8trlcted funds 0110412022 Income Expenditure Transfers 3110312023 Sheffield Clt Council Adult Social Car8 Building Successful Families Drug & Alcohol IDomeslic Abuse Coordination Team EU Settlement Scheme Local Area Communities- first con18cI fundin Public Health Increasing Access 50,750 33,000 50.750 133,000} 71,000 (71,0001 25,501 {25,5011 SCC Core Sérvice Grant Advice SCC Cost of Llvln SCC Covid Recovery Fund SCC Foodbanks fundln Shared Prosperity Fund- Community Trainers Shared Prosperity Fund- Oebl Support Fundin SPRING continuation fundin Volunteer Coordinator Citizens Advice national fundln Citizens Advice Remote Service Consumer Service Core Cities Fundin Debt Modernisalion 867,895 1837,8951 30,000 15,000 {50.0001 50,000 20,000 11,6671 18,333 288.157 288,157 5.525 5.525 46
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financlal Statements (¢ontinued) Year ended 31 March 2024 Hel lo claim Money and Pensions Service Pension Wise NHS Sheffield and other NHS related services Advice in GP Sur erie5 Pilot Advocac Generic Mental Health Advice Service NHS ICB Clly of Sanctua ect Weston Park C8ncer Informatlon Cent Legal Ald Agency & related law centre fundin Access to Justice Foundation Icommunity Ju511ce Fund Asylum, Mlgratlon and Integratlon Fund Asylum, Migration and Inte ration Fun Ener Advlce British Gas Eneryy Trusl Northern Power rid Communlty Organlsatlons & Foodbanks Burngreave Foodbank Community Broomhall Gleadless Vall8y Foodbank Grace Foodbank Handsworth Foodbank ISRAAC S2 Foodbank S6 Foodb8nk Sheffield Royal Society for the Blind Deaf Advice in Rotherham South Yorkshire Housin Association Sl Mary's Community Cenlre Westfield S20 Foodbank Other Other smaller funders 233,210 406.748 233.210 (406,7481 183,783 183.783 80,053 (80,0531 35,000 35,000 14,672 114,6721 131.537 1131,5371 59,656 {59,6561 125,914 125,914 29,897 129,8971 29,897 {29,8971 22,182 19,931 22,182 119.9311 7.000 12.008 44,844 8,831 7,000 12,008 44,844 18,8311 6,800 (6,8001 5.100 (5,1001 5,033 15,033} 47
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (¢ontlnued) Year ended 31 March 2024 Redundanc Fund Fixed asset fund 49,634 9.096 13.954) 1,829 45.680 7,267 TOTAL 114.255 2,833,399 2,811,374 136.280 Sheffleld Cit Council Adult Social Care advice service for people undergoing financial assessments in relation lo adult social care, lo hel maximi5e their income advice Service for vulnerable families supported by Building Successful Families Partnershi advice service for vicb'ms and survivors of domestic abus8 Building Successful Families Drug & AlcohollDomeslic Abuse Coordination Team EU Settlement Scheme grant to fund the provision of advice lo EU citizens applying lo the scheme, funded by the Home Office and in partnership with Shèffield Cit Council and Darnall Wellbein Additional funding for Adviceline during the cost of Ilvlng crisis from the cit council's local area committees Public Health fundlng lo ensure all communlllès across th8 ¢ily can access advice servic8S lo contribute to the funding to a city wide advico seNice for Sheffield including advice provided from a range of location5, in community languages where required and via differenl channels and alhwa funding lo support increased advice capacity lo address the cost of livin crisis additional funding for Advice post-COVID. lo impmve the accessibilit of advice across the cll additsonal funding for Advi in Foodbanks Local Area Committees contscl fundin Public Health Increaslng Access ro ect SCC Core Service Grant (Advice) flrst SCC Cost of Living SCC Covid Recovery Fund SCC Foodbanks funding Shared Prosperity Community Trainers Fund funding for Community Tralner post8 lo support neighbourhood organisalions lo meet the basic adviGe needs of their communltl8s. SharBd Prosperity Fund ort Service SPRING continuation fundin Volunteer Coordinator D8bl Debt advice project as part of Opportunity Sheffield's support for eo le enterin em lo ment Advice service for refu ees selllin in Sheffield Funding for a volunteer coordinator lo recruit and support volunteer staff Cltlzens Advlce national funding Citizens Advice Remote Servic8 To increase advice capacity offered through telephone and video channels a grant via a subconlracl fmm Citizens Advic8 to provid& part of the national consumer tele hone service. A fund lo support activities of the Local Citizens Advice Core Cities rou Fundin for additional ICT e ui ment lo su ort debt advice a grant lo provide advice lo new claimants of Univergal Credit Consumer Service Core Cities Funding Debt Modernisalion Help lo claim Money and Ponsions Service funding to provide a debt advice across the cily Pension Wise a face lo face guidance service for people aged 50 or over with a defined contribution pension, delivered lo people across South Yorkshire 48
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financlal Statements (¢ontinued) Year ended 31 March 2024 NHS Sheffield and other NHS related $8rvicas Advice in GP Surgeries Pilot project to provide advice services within primary care services A grant lo support the provision of mental health advocacy Advocacy Generic Cystic Fibrosis advice for Cystic Fibrosis patients Mental Health Advice Sorvice A grant to support the provision of specialist advice for people usin mental health services, articularl in hos funding lo provide in person advice al Victoria Hall with City of Sanctua Weston Park Cancer Inform8tion Advice at Weston Pat1( hospital for peop16 und8rgoing cancer Centre treatment Legal Aid Agency & related law centre funding NHS ICB City of Sanctuary project Access to Justice Foundali¢)n Icomrnunity Justice Fundl rovin Lives Throu h Advice Asylum, Mlgration and Integratlon Fund funding lo ensure spaci8lisl advlce s8rvices continue and ensure services are accèssible Asylum, Migration and Integration Fund Energy Advlce Advice service for refugees 5ellling in Sheffield Bri118h Gas Energy Trust energy Advice in the cost of living crisis Northern Powergrid energy Advice in the cost of living crisis Northern Powergrid - DeafAdvice energy Advice provided in 8SL across the region Communlty Organlsatlons & Foodbanks BurngaVe Foodbank In person advice service Community Broomhall In person advice servSce Gleadless Valley Foodbank n person advlce service Grace Foodbank in person advice service Handsworth Foodbank in person advice service ISRAAC in person advice seNice S2 Foodbank in person advice service S6 Foodbank in person advice service Sheffield Royal Society for the Blind Deaf Advice in Rothgrhar South Yorkshire Housing Associ81ion advice service for the Deaf commur)ity in Rotherham advice service supporting people with mental health problems erilerin ern lo ment provision of advice as part of a social SLJpermarkel Sl Mary's Comrnunity Centr8 Wesffield Foodbank in p8rson advice service 49
Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (¢ontlnu6d) Year ended 31 March 2024 19. Analysls of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fi'xed assets Current assets Creditors less than 1 year Not assets 57,143 1,868,532 (244,720} 1,680,955 57,143 980,961 2,849,493 (7,088) {251,808) 973,873 2,654,828 Unrestricted Funds Restrlcted Total Funds Funds 2023 Tangible fixed assets Currenl assets Creditors le5S than 1 year Net assels 125,296 1,992,756 (385,983) 1.732,069 7,270 129,010 132,566 2,121,766 (385,983) 1,868,349 136,280 20. Analys18 of changes In net dobt At At 1 Apr 2023 Cash flows 31 Mar 2024 Cash at bank and in hand 1,437,636 496,935 1.934.571 21. Related partl88 Th8 aggregat8 total of donations received without conditions from trustees in the year was £820 (2023- £1,700). 50