COMPANY REGISTRATION NUMBER: 8616847 CHARITY REGISTRATION NUMBER: 1153277 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Financial Statements 31 March 2025 ALLEN, WEST AND FOSTER LIMITED Chartered accountants & statutory auditor Omega Court 364-366 Cemetery Road Sheffield S118 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Financial Statements Year ended 31 March 2025 Page Trustees, annual report (incorporatlng the directorfs report) Independent auditorfs report to the members statement of financial activities (including income and expenditure account) 24 29 ststement of financial position 30 Statement of cash flows 31 Notes to the financial statements 32 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (contlnued) Year ended 31 March 2025 The trustees are pleased to present their report together with the Financial Statements of the Ch8ritable Company for the year ending 31 st March 2025. These are also prepared to meetthe requirements for a directors, report and accounts for Comp8nies Act purposes. The financial statements 8r8 being audited as a going concern. Our objectives The Charity's objects as extr8Ct8d from the memorandum of association are: To promote any ch8ritable purpose for th& publlc beneflt by th8 8dv8nc8ment of education, th8 protection and preservation of health and th8 r81i8f of poverty, sickness and distr8ss in p8rticular, but without limit8tion, for th8 benefit of the community In Sheffield and surrounding areas ('the are8 of bengfit"), and in particular but not limited to those who are socially and/or e¢onomic811y disadvantag8d. To relieve ch8rit8ble need by the pmvision of leg818dvice. 8SSlSt8n¢e 8nd representation 8nd 811 otherservices in or in connection with or incidental to 8ny non-contentious business and in the prosecution. defending, compromisinggnd settling of 8ny civil. criminal, m8trimonial 8nd adrninistrative c8us8s, claims, interests. sults, 8nd appeals in Eng18nd or Wales and the European courts on hum8n rights,. To promote any charitable purpos8 for th8 ben8fit of mental health service users, thelr carers and workers, in p8rtlcul8r but not exclusivelyln the area Df benefit, by the advancement of educstion, the protection 8ndpreseNation of h68lth 8nd the relief of poverty, sickness and distr8SS.' To relieva those persons who are deaf or he8ring imp8ired, in p8rticularbut not exclusively, by providing 8 free, confidential and accessible 8dvice and inform8tion service 8nd to 8dv8nce education forth8 public benefitinto theproblems en¢ounteredby those persons who 8re deaf or hearing impaired and Into the needs of such persons. Our local context Citizens Advice Sheff ield is anchored in 8 local community context and our prlorities are focused on achieving the best outcomes for Sheffield people, and on a wider footprintwhere the service requires it. We are committed to partnership and collaboration and our default is to work with others whenever this will benefit our clients. Our organisation also takes a steer from national Citizens Advice and the priorities and planning direction that are set through national research, debate and policy insights. The 2023 Living Strategyfrom Citizens Advice, sets out three missions which align with our own aims and ambitions and which have th8refore been integrated into this strategy: file:///G..1Shared%20drive5/Gov%20-%205trategic%20PlanninglStrategic%20Planning/Business%20plan%20an d%20strategy%202024nransforming%20together %20our%201iving%20strategy.pdf Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continu Year ended 31 March 2025 1. Provide advice fit for the future. We'll be there for people when they need us in the ways that help make the biggest impact 2. Close the gap. We'LI end the disparities in access and experience for marginalised people 3. Take early action. We'll prevent more people reaching crisis by addressing problems e8rlier We're also a Law Centre and 8 member of the L8w Centres Network. Law Centres want the UK to be a fair place to live in. We believe that everyone should be able to live in dignity, no matter what their background 18, or how much money they have. With this purpose, Law Centres focus their help at those who are more dlsadvantaged and are In greater need. We use the law to protèct people's rights, so that no-one is left behind. While there is no equivalent network applyingto our Advocacywork, we are proud to hold the Advocacy Quality Performance Mark 2from the NDTI and we sh8re the commitments in the NDTI'8 Strategy, to: Equal Ilves. We want individuals and groups at ri8k of excluslon from communlty and wider societyto have the $8me life opportunitles 88 everyone else. Ensurlng people'8 voices are heard in all of the decisions and change8 that affect their Ilves. from their own person81 supports to wider questions of community, civic life, and public policy. And th3tthe voices of people with lived experience at the heart of 811 we do. Ourvision and values Everyone c8n face problems or ch811eng8s 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 th8 discrimination they f8C8, need more help to 8chieve the best outcome. By providingfre8, confidential and independent advice 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 referralto our expert advice or advocacy. We updated our values in 2025 to reflect our commitmentto client invoLvement: https.'//qualityadvocacy.org.uk/ httPS:l/www.ndtl.org.uk/assets/files/Strategy-FINAL.pdf Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating thè Director's Report) (continued) Year ended 31 March 2025 Our Values The people we seek to support are at the heart of everythingwe do and we are commltted to involvlng them in shaping our services and ensuring their voices are heard both internally and externally. We are a values drlven organisation. We are committed to campaigning for falrness, across our society and within our organis8tion. We are committed to challenglngthe Impact of poverty9 inequallty and discriminatlon on the lives of the individuals and communities we help. We are proud of. respect and celebrate our diversity, the diversity of our clients, communiti8S 8nd our People, and are committed to being an inclusiv8 organisation. We encourage and support our People to work with others, to seek out and develop partnershlps across communities and neighbourhoods 8nd be generous with how we share our skills, resources and support each other. Our strategic priorities We have identified four overarching str8tegic priorities that will provide the framework for our service provision and organisational development in the comingyears. We will Make advice and 8dvo¢acy accesslble to those who need it the most- workingflexibly, with 8 range of partners, and with a focu8 on ending disparities in access for m8rginalised groups. Put the voice of those with Ilved experience at the heart of everythingwe do - including and v81uing the views and expertise of those who use our seNices. • Use and strengthen our influence to help shape wider services and support forthe 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. The organisation's trustees beLieve that this strategic plan 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 uncert8in environment. We have set out a detailed workplan within our strategic plan, to deliver these priorities. incorporating both service delivery and research and campaigns. Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (continu8d) Year ended 31 March 2025 Our achievements and performance 2024-25 The trustees considerth8t they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charities Commission. Last yearwe reported that for the first time, the average number of issues for each clientwho Came to us for advice was more than four. In 2024-2025 this increased again to an average of 4.9 issues for each of the 20,024 clients we supported through our advice services. Benefits remains a core ar8a with more th8n half of all issues relating to benefit entitlements and cl8ims but other Significant 8reas of demand included debt, housing. immigration and consumer issues. Looking purely at financi81 outcomes we supported our clients to secure over £19million of additionaL income and enabled over £2.2million of debtto be written off. Research and our own ev8luation of proj8Cts show that tackling financial hardship and debt have a po8ltive Impact on both physical and mental health- reducing stress and enabling clients to heat their homes and 8fford sufficient food. We launched a new website during the year to make it easier for cLient8 to access information about our services and a wide range of advice issues and introduced a new on-line enquiry form. Remote advice is also provided via our 11 Community Access points and via the Adviceline phone line and energy line. Alongside this our targeted, often in-person, services have continued to develop and expand, f8cilit8ting 8ccess for people who face additional barriers or challeng8S 8nd now include: over 30 GP practices ho8Pital8 Iment81 h8alth, children's and several adult seNices Including haematology, spinal injury 8nd cystic fibrosis) Cancer support centre food'banks domestic abuse refuges community organisations {e.g. ISRAAC, ACT, Shipshape) and more. Our partnerships with other local Citizens Advice organisations also expanded during the year, in particular: our Deaf Advice service are now providing remote BSL advice via video to clients across Yorkshire and the Humber and Cumbria we are delivering a digital inclusion project with partners across South Yorkshire that supports clients to develop their skills, provides refurbished devices and delivers advice on issues where there is a key digital element (e.g. universal credit journals. e-visas) Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (conrfnued) Year ended 31 March 2025 Our main advocacy service (provided through the Advocacy Hub) transitioned to a new contract in 2024 following a successfultender process. In the ensuing months we have supported our new partner. Sheffield African Caribbean Mentsl Health Association (SACMHA) to get up to speed, developed a new br8nd, launched a newwebsite. introduced parenting advocacy and deaf advocacy and made significant progress in developing more peer and self-advocacy. 2195 cLients were referred to the advocacy hub (consisting of ourselves and our partners CloverLeaf, Disability Sheffield and SACMHA) duringthe year and over 30,000 hours of support were provided. We also delivered over 400 hours of specialist mental health advocacyto young people, over 200 hours advocacyto inpatients at the RiverdaLe eating disorders unit and supported 8round 150 clients with generic Inon-statutory) mental health 8dvoc8Cy. We continue to deliver some national advice services, as part of a contract with Citizens Advice. We are part of a network of centres deLiveringthe national consumer advice service and the Help to Claim servlce. Our Consumer team assisted over 27,000 clients with issues relating to their energy supply during the year. At th8 end of 2024 we successfully bid for the contract to deliver an extension of the service to support clients who get their energy from 8 Heat Network. Service delivery commenced in April 2025 following an implementation period. A8 a local Citizens Advice organisation, we work closelywith Citizens Advice (the national membership organis8tion to which we belong) who. as welL as contracting us to deliver services, provide support and advice to continuously develop and improve 8s an organisation. A key part of this is known 88 the Leadership Self-Assessment. a process whereby we carry out an internal 8udit and provide evidence which is checked by Citizens Advice against a d8t8iled frarnev4￿rk covering 9 key areas (as below}. This takes place on a three year cycle, with 8 more in-depth audit every three years. Having been de8med by Citizens Advice to have met all of the required standards in our in-depth Ye8r 3 audit In 2024, the trustees are satisfied that our 2025 8elf-assessment shows that these standards are being maintained. Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2025 Governance Strategic Business Planning Risk Management & Compliance Fin8ncial Governance People M8n8gement Operational Performance Research and Campaigns Equity, Diversity and Inclusion The Trustees wouLd like to 8xpress thanks to all our Funders and Partners who contribute so much in orderfor usto provide our services. Finally, and most importantly, ourthanks go to our staff and volunteers for their commitment and contribution to Citizens Advice Sheffield ov8rth8 pa8t ye8r. 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 services it's important they feeltheir voices and views are represented and understood. One wayto do this is through ensuring representation throughout our organisation. We are trying to do this in a number of ways including recruitingvolunteers 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- inthis 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 have reported pay gap data for ethnicity, gender and disability over the lastfewyears. Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2025 This yearwe have decided to foLLow the government recommended methodology to report on pay gaps, together with one of the measures we have used previously, despite some challenges. The key challenges are: • Missing data This is where staff members have not provided the inform8tion. There are significant amounts of missing data in both our ethnicity and disabiLity categories. For thi8 reason, we tre8t those figures with c8Ution and refrain from firm conclusions. Small samp18 sets We are a r81atlvely small organisation that performs well at recruiting and retalning staff from diverse backgrounds las shown bythe comparison with the local population below). It Is clear we have many Instance8 where the number of staff In a given ethnic group is very small, and publishing this alongside categories of pay level could re8uLt in identification of individuals. We have therefore sought to b8lanc8 this risk with providing useful data. Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2025 Pay Gap Data for paid staff of Citizens Advice Sheffield 1. Pay Gap data byjob Groupings (as provided since 2022) This year, we h8V8 decided to continue to publish an anaLysis of pay byjob groupings in line with previous years. This comprises the table below plus a series of charts for each characteristic. Gender Ethnicity Disability Prefer Have No Prefer not to Minoriti not to Job Group Male Female No Dats White say No Data Say No Dats Leadership team (£38-60K) 44% 11% 89% 11% 33% 56% 11% Team Managers (£33-35K) 19% 78% 63% 22% 15% 26% 48% 22% Specialist Advlsers & Advocates {£23-£32K) 32% 54% 13% 33% 20% 34% 41% Support Seniices 1£23-26K) 18% 82% 45% 36% 18% 64% 27% Telephone/Front Door Advisers {£23-27K) 24% 72% 4% 28% 32% 40% 48% Total 29% 67% 4% 53% 17% 0% 19% 39% 37% In each row, the table shows the percentage of staff at that level by gender, ethnicity and disability. We should expect to see each row reflect the same proportions as the Total row at the bottom if there are no pay gaps. Given 29% and 37% of staff have not provided data for ethnicity and disability respectively, these figures must be treated extremely cautiously. General trends may be suggested, but no detailed conclusions can be drawn. Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (contlnued) Year ended 31 March 2025 Males are over represented in higher paid roles, and under represented in lower paid roles White people are likely over represented in higher paid roles, though no infer8nces can be made about differences between minority groups People with disabilities do not appear to face barriers to higher paid roles The following charts show this Information visually:_ 71J4* Nodata •Male 30# female Loadoi:hipwim IoHrnFlar5£¢TS 5upportS(Iiicu T•￿U￿n0JFfonrooOr 2022 2023 2024 2025 cAt•% Qiup . Y￿r Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continuod) Year ended 31 March 2025 Yw.T Court of Ethnioty Group U L, No DJrJ •MI r.i.wEihe5 20":b 2022 2023 2024 2025 Count of Dlsabled 9n4, 80¢6 #Yes 50¢th 4n¢b NDdalL 30tI •Nu 20iJk 2022 2023 2024 2025 10 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2025 Pay Gap data using UK Government Methodology Forthe firsttime this year, we have used the government recommended methodology for calcuLatingthe gender p8y gap and the ethnicity pay gap. W8 have also applied the gender pay gap methodology to consider the disability pay gap. For these calculations, the following applied: the snapshot date used w8s 5th April 2025 the pay period used was April 2025 190 full pay relevant employees were included in the analysis. 118mployees were excluded as they did not receive their normal p8y in April 2025 the'median, calculation was excluded as 46Wo of CAS staff are on the same pay level in the middle of the org8nisation, which meant alL median c81culations displayed zero difference Bonus pay is not offered at CAS and therefore the88 calculations were excluded a. Gender Pay Gap- li 190 employees included, 8 did not provide dat8. kto uid nce Calculation 1: percentage of man and women in each hourly pay quarter Total Men Wom8n Upper quarter 45 13 29/0 32 Upper middle 46 14 32 70% Lower middle 45 16 29 64% Lower 46 16 30 65./0 Totsl 182 59 123 680/0 Calculatlon 2: mean (average) gender pay gap for hourly pay Total pay Number Average Men 897.14 55 16.31 Women 2047.57 127 16.12 Gender Pay Gap: 11 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (continued) Year ended 31 March 2025 These calculations reinforce the findings based on job groupings and suggestthere is a smaLI gender pay g8P Within CAS. Males are over-represented in the highest paid group, as well as in specialist roles 7% of male staff are in the leadership team, compared to 3¥0 of fem8le staff 69% of male staff are specialist advisers and advocates, compared to 59% of female staff M81es are under-represented in the Iow8St-P8ying roles 14% of female staff are telephonelfront door advisers, compared to 11 % of male staff 7% of female staff work in support services, compared to 40h of maLe staff This largeLy accounts for the marginal difference in mean hourly rates between male & female staff {Calculatlon 3: Medlan pay is excluded as this is unhelpful) Ethnicity Pay Gap- lin ndme ho ol The guidance suggests a minimum sample size of 5 employe68 for any category used internally, and 8 minimum sample size of 50 employees for 8ny externally published dat8, to avoid the risk of identifying individuals. We have therefore used a binary spllt for our ethnicity pay gap d8t8. However the guidance also notes that We recommend caution in drawingconclusions 8boutyour ethnic pay results if using a binary split. In such cases more attention should be placed on the other calculations outlined in this guidance (hourlypay quarters, ethnic rninority representation and ethnicity disclosure rates) 8S these measures will provide more useful information about 8ny actual disparities. Note must also be given to the very high levels of missing data, particuL8rly pronounced in the lowerqu8rter. 12 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnu6d) Year ended 31 March 2025 Calculatlon 1: ethnlclty and hourly pay quarter All Minorities White No data Upper quarter 630/0 100% Upper middle 58% 29% 100% Lower middle 19% 100% Lower quarter 43/. Calculatlon 2: mean (average) ethnlclty pay gap for hourly pay All Minorities White (Calculatlon 3: M•dlan pay is excluded as this is unhelpful) 13 Sheffield Citizens Advice and Law Centre Company Limitad by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (contlnued) Year ended 31 March 2025 Calculatlon 4: representation of ethnic groups In your organisation Difference CAS aa Difference 2025 staff vs 2024- 25 Cllents 2025 st8tt v$ 2021 Clients 2024- CAS Staffing July 2025 Shoffield 2021 Ethnicity cenBUB 25 Asi8n l A$lan 8rltl8h.. 88ngiad88hl 1.1% 0.8% 0.3% Asian l Asian Britlsh.. Chine8e 0.5% 1.3% .0.8% Asian l Aslan Britlsh.. Indian 2.1% 1.2% 0.9Q AslBn l A818n Britlsh.. Paklstanl 3.2% 5.0 -1.8% B18ck l African I Caribbean l Black British- African 2.6Vo 3.3% -0.7% 796 B18ck l Afrlcan / Cgribbean 1818ck Brltlsh: Caribbean 0.5 0.8% -0.3% Mixed l Multiple ethnic groups: Any other Mixed l Multlple ethnlc background 2.1 0.8 1.396 Mixed l Multiple ethniG groups: White and Asi8n 0.5 0.9% -0.4% Mlxed / Multlple ethnlc groups.. Whlte and Black Carlbb88n 0.5% 0.4 0.1% Other 0.5% 3.1% .2.6% Any other Asi8n background 0.5% 1.3% -0,8% Any other Black background 0.0% 0.5% -0.5 White Gypsy 0.0% 0.1% -0,1% White Irish 0.0% 0.5% -0.5% 52% Whlte: English I We18h I Scottl8h l Northern Irish l Brltish 52.6% 74,5 -21.9Vo Any other White ethnic background 3.2% 3.6% -0.4 Prefer not to 58y 0.5 0.5% No data 29.5% 0.5 29.0% 29% Total 100% 99% 100% 14 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) (eontinued) Year ended 31 March 2025 The table above shows the % of staff by ethnic group, and compares the numbers within Citizens Advice Sh8ff ield {CAS) with the city as a whole. and with the % of clients we have helped in 2024-25 by ethnic group. The most significant line is that labelled'No data. as 30% of our staff, and a Similar proportion of our clients, did not provide information related to their ethnicity. It would therefore be risky to dr8w anyfirm conclusions on difference8 between the figures. Whatcan be said, isthat CAS st8ff clearly reflect the ethnic m8ke up of Sheff181d without significant gaps. Conclusions c8nnot be drawn about proportions of staff based on these numbers. The data does not contradict the concluslons based on job groupings, which suggest white staff are over represented at higher levels in the organisation, particularly at Leadership Team level. 15 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2025 c. Disability Pay Gap (using Gender Pay Gap Methodology) 111 employees provided data - no data for 70 employees and 9 preferred not to say. Calculation 1: percentage in each hourly pay quarter by disablllty Total No Disability Yes No data Prefer not to say Upper quarter 47 24 10 21% 12 26./0 2/. Upper middle 48 15 31% 20 42/. Lower middle 48 16 14 290/0 16 Lower 47 20 43/0 22 Total 190 75 39% 36 70 50/. Calculation 2: mean (average) disability pay gap for hourly pay Total pay Number Averag8 No disability 1222.64 74 16.52 Disability 608.18 36 16.89 Disability Pay gap: -2.2% {negative gap indicates people with disabilities receive more payl (Calculatlon 3: Median pay is excluded as this is unhelpful) These findings aLso support the findings based on job groupings. 16 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continu8d) Year ended 31 March 2025 Pay Gap- Our conclusions Broadly speaking gender and disability representation are consistent across th8 different pay bands. The data shows a very small gender paygapwhich is explained bythe fact thatwhile men constitute less than a third of staff overallthey are more likely to be in more senior roles - the leadership te8m is equally split mBle and female for example. We have 8 negative disability pay gap which demonstrates that our efforts to support inclusion throughout recruitment and while staff are employed by the organisation, for example through implementing effective reasonable adjustments, are having a positive impact but we should not be complacent. We continu6 to work on further improvements in this area and in the year ahead plan to achieve Level 2 of the Disability Confident Employer Scheme as well as workingtowards the Autism Inclusion Award. While the gaps in our data make it diff icult to draw precise conclusions it is clear that we continue to see under-represent8tion of staff from minoritised ethnic backgrounds at team manager level and above. At an individual level efforts such as our intern81 mentoring scheme are having an impact but the relatively low turnover at management levels means it tak88 time for things to change. We continue to monitor recruitment and progression data to identify where further action can be taken and the board is actively contributing to our anti-racist agenda through a comprehensive action plan. Financial review 2024-2025 is the 8leventh complete year of operation. The statement of financi818ctivities shows income of £6,159,684 and expenditure of £6,427,239 8nd hence a deficit of £267,555. Total funds atthe year end were £2,387,272. The Charity continues to secure grants and contracts from 8 wide range of sources including local and national funding streams. The income was higher than the previous year by £69,078 which reflects the funding changes compared to contracts reported in the last year's annual report. The charity's services are being provided on a sound financial basis. 17 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2025 Reserves policy The Trustees h8V8 confirmed that Citizens Advice Sheffield should hoLd reserves in order that the charity can continue to operate in the event of unforeseen and potentialLy financially damsging 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 fin8nci8l plan approved bythe B08rd). This reserves policy 18 monitored 8nd reviewed by the Trustees regu18rly and at least annually. On the basis of the budgeted expenditure for the coming yearthls requlres reserves of £6,841,567. At 31 st March 2025 free reserves were £1,748,226 (2024 £1,623,812), which is equivalent to 3.1 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'8 ethic81 stance. These reserves 8re spread acr08s more than one institution to take advantage of the Financial Services Compensation Scheme. in the event of bank failure. Plans for the future As set out in the introduction to this report, the Board has approved 8 Strategic 8nd business plan forthe period April 25 to March 27. We will stay focused on our four priorities whilst acknowledgingthat the exact nature of our service delivery may need to flex and adaptto respond to the fast-chanong and challenging external environment in which we are operating. Effective partnerships remain centr81 to our approach across advice and advocacy as we seek to provide accessible services 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 consolidatingtsrgeted provision linked to health services 8nd community organisations, providing trainingforfrontline staff and volunteers and actively developing new p8rtnerships where we identify unmet need. Ongoing demand pressures across organisations and sectors are most effectively addressed if we worktogetherto support the people of our city. 18 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (￿ntInued) Year ended 31 March 2025 Structure, governance and management The legal and administrative information set out on page 21 forms part of this report. The Charitable Company is governed by its Memorandum and Articles of Association dated 19th July 2013. Through 8n open recruitment process we recruit trustees who supportthe aims of the Charity and bring relevant skills, knowledge and experience. Trustees operate to a role description with newly recruited trustees receiving induction and support from more experienced trustees. The Board recruits newtrustees having regard to any skills, knowledge or experience deficits within the current Board. During 2024-25, the Board appointed Debbie M8tthews as ch8ir of the Trustees on 3rd April 2024. Two trustees resigned durlng 2024-25 (and a furthertwo in May 2025). Paul Ntulila joined the Board in June 2024 and Left in Novemb8r 2024. Ahmed Mohamed and Eleanor St8niforth joined the Board in March 2025. In addition, two'trainee, Trustees were appointed to shadow the activities of the Board and its committees with a view to learning the role in advance of further vacancies. The Board has positively sought to improve the representation of the people it serves, including positive action8 to improve ethnic diversity and to recruit at least one Trustee from the dlDeaf community. The Board of Trustees meets at least 10 times a year. The Board h88 four committees: 8 Finance, Audit and Risk committee, an HR and People committee, a Client Experlenc8 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. In April 2024, the Board approved the financial plan for 2024-25. The Board receives quarterly management accounts and a re-forecast within six weeks of the end of the previous quarter. The Financial Statements complywith statutory requirements and with the Statement of Recommended Practice {Accounting and Reporting by Ch8rities) issued by the Charities Commission, known as the Charities SORP 2015 IFRS 1021. 19 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (contlnuéd) Year ended 31 March 2025 Risk management The Finance, Audit and Risk Committee is responsibLe for ensuringthat we manage risk effectively. The risk management arrangements include robust perform8nce 8nd quality management, fin8ncial management, syst8matic risk assessment of ICT8yStems and the introduction of measures for greater resilience including compliance with inform8tion 8ssurance requirements and det8il8d inspections of the organisation's premises. In 2024-25 we have continued work to improve our cyber security Posture. We have renewed our Cyber Essentials certification and are workingtowards Cyber Essentials plus for September 2025. The Board maintains a strategic Risk Register which is considered fortnightly by the Leadership Te8m, at each meeting of the Finance, Audit 8nd Risk Committee, and presented to the Board on 8 regular basis. 20 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) {¢ontlnued) Year ended 31 March 2025 Reference and administratlve details Charlty number Companynumber nancl81 Conduct Authority registratlon number Office of Immlgratlon Services Commissioner Informatlon Commi88ioner's Offlce Reglstratlon Name and registered off ice 1153277 8616847 FRN 617731 N201300063 ZA019728 Sheffield Citizens Advl¢e and Law Centre 20 Arundel Gate Sheffield, S12PP Our advlsors: Audltor8 Allen. West and Foster Ltd Omega Court, 364-366 Cemetery Road Sheffield S118Fr B8nker8 Unlty Trust Bank PIC 9 Brlndley Place Blrmingh8m B12HB Tru8tees and Dlr•ctor8 Appolnted Reslgn8d Debbie Mathews M8rkG8msu Alistair Griggs Hi18ry Dawson Mark Smlth Sha118 Robln80n Helen Steers K8ren Escott Davld Sollltt Gregg Watts NealsO￿hWick Lyngey Golland R6b6cc8 Morcos Moh8mm8d Rajjaqu Paul Ntulila Ahmed Moh8med Eleanor Staniforth 06109123 18107113 18107113 04109113 05110116 05109118 05109118 07110120 07110120 07110120 05110122 05110122 05110122 06109123 05106124 07105125 22105125 05106124 19111124 05103125 05103125 Prlnclpal Staff Chief EKe¢utive Head ofAdvice Head ofAdv0¢8¢yand Influenc8 Head of ResourGe5 and Organisational Development Sylvia Ward Joanne Abdulla Dani8lle Atherton 0111112021 0611212017 2111212024 Peter Brown 1910812019 21 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continu Year ended 31 March 2025 Truste88' Responsibilities The trustees (who are also directors of Sheffield Citizens Advice and Law Centre Limited for the purposes of company lawl are responsible for preparing the Trust8es' Annual Report and the financial statements in accordance with 8pplicabLe 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 st8te of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charit8bLe company for that period. In preparingthese financial statements, the trustees are required to: select suitable accounting policies and then applythem conslstently; observe the methods and prlnciples In the Charities SORP 2015 IFRS 102); make Judgements and estlmates 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 fin8nci8L statements on the going concern b8sis, unless it is inappropriate to presume that the charit8ble company will continue in oper8tion. The trustees are responslble for keeping adequate accounting records that disclose with reasonable accuracy at any time the financi8l position of the charitable comp8ny 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 compeny 8nd hence fortaking reasonable steps for the prevention and detection of fr8ud and other irregularities. In so far as the trustees are aware: there is no relevant audit information of which the charitab18 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. 22 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2025 AILen, West and Foster Ltd were reappointed as auditors atthe meeting of the Board on 5th February 2025. This report has been prepared taking advantage of the small companies, exemption of section 41 SAofthe Compani8s Act 2006. Signed on behalf of the Trustees Dated 1 October 2025 Debbie Mathews {Tru8tee Board Chair and Company Director) 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 Year ended 31 March 2025 Opinion We have audited the financial stalemenls of Sheffield Citizens Advice and Law Centre (the 'chariV) for the year ended 31 March 2025 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, staternenl of cash flows and the related noles, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Slandard applicable In the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial slatements.. give 8 true and fair vlew of the stst8 of the charitws affalrs as 8t 31 March 2025 and of its Incoming resources and application of resources, including its Income and expenditure, for the year then ended. hav8 been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. hav8 been prepared In accordance with the requirements of the Companies Act 2006. Basis for oplnion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applic8ble law. Our responsibilities under those slandards are further described in the auditorfs responsibilities for the audit of the financial statements section of our report. We are independent of the charity in 8ccordance with the ethical requirements that are relevant to our audit of the financial statemants in the UK. including the FRC'S Ethical Standard, and we hav8 fulfilled our other elhical responsibilities in accordance with thesa requirements. We believe that th8 audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Con¢luslon8 relatlng to going Concern In auditing the financial statements, we have concludad that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertalnlies relating to events or conditions that, individually or colleclively, may cast significant doubt on the charity's ability to continue as a going COn￿M for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibililies and the responsibilities of the truslees wSth respect to going concem are described in the relevant sections of this report. 24 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Independent Auditor's Report to th8 Members of Sheffield Citizens Advice and Law Centre (contlnuedj Year ended 31 March 2025 Other information The other information comprises the information included in the annu81 report, other than the financial ststements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on Ihe financial statements does not cover the other information and. except to the extent othe￿iSe explicilly 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 information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in th8 audit or othemise appears to be materially misstated. If we identify such material Inconsistencies or apparent material misstatements, we are required to deterrnine whether there is a rnaterial misstalement in the financial statements or a material misstatement of the other information. If, based on the work we have performed. we conclude that there is a material misstatement of this other information. we are required to report that f8Ct. W& have nothing to report In thls regard. Opinions on other matters prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit: the infomiation given in the trustees. report for the financial year for which the financial stataments are prepared is consistent with the financial statements; and the trustees, report has bean prepared in accordance with applicable legal requirements. Matters on whlch we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained In the course of the audit, we have not identified material misstatements in the trustees, 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 8ccountlng records have nol been kept. or returns adequate for our audit have not been received from branches not visited by us; or the financial statements are not in agreement wlth the accounting records and retums; or certain disclosures of trustees, remuneration specified by law are not made., or we have not recelved all the infomation and explanations we require for our audit. 25 Sheffield Citizens Advice and Law Centre Company Limitod by Guarantee Independent Auditor's Report to the Members of Sheffield Citizens Advice and Law Centre (continued) Year ended 31 March 2025 Responslbillties of trustees As explained more fully in the trustees, r8sponsibilities ststement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees deterrnine is necessary to enable the preparation of financial statements thal are free from material rnisstatement, whether due to fraud or error. In preparing the financlal statements, the trusteès ara r8sponsible for assessing tha charty's ability to continue as a going concern, disclosing, as applicabla, matters related to going concern and using the going concern basis of 8ccounling unless the trustees elther Intend to liquidat& the charlty or to cease operations, or have no realistic alternative but to do so. Audltor'8 rèsponsibilities for the audlt of the flnancial stat•m•nts Our objectlves are to obtain reasonable assurance about whelher the financlal statemenls 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 guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements 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 responsibilities, outlined above, to detect material misststements 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 materSal misstatement in respect of Irregularities. including fraud and non-compliance with laws and regulations, we considered the following: Aud5t rlsks identrfied the nature of the Industry and sector, control environment and business performance; results of our enquiries of management, about thelr own Identification and assessment of the risks of irregularities., any matters we identlfSed having made enquiries about the documentstion of thelr pollcles and procedures relating to- identifying. evaluating and complying with laws and regulations and whether they were aware of any instances of noncompliance., detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected 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 opportunilies and incentives that may exist within the organisation for fraud and identified the greatest polential for fraud in relation to income recognition, banking proCedU￿S 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 management 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 {continuedJ Year ended 31 March 2025 override. 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 regulations 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 r8gulations that do not have 8 dirèct effect on the financial statements but compliance with which may be fundamentsl to the company's ability to operate or to avoid a m8terial penalty. Audit re$pons• to rlsks Id•ntlfled As a result of performing the above, 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 to the processes surrounding the recording of transactions and recognition of income, including agreement to remittance advices and grant agreements. The existence of related parbes was 6nquired about with key management personnel and throughout the audit and review of the accounts (as well as the transactions included therein) il 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 of joumal entries and other adjustments., assessing whether the judgements m8de in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that ara unusual or outsid8 the normal course of business. Due to the minimal number of transactions throughout the financial year it was clear that there had been no management override of controls and that each transaction had been correctly and properly recorded as appropriate. We also communlcated relevant identified laws and regulations and potential fraud risks 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 audit in accordance wlth ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also.. Identify and assess the rlsks of material misstatement of the flnanclal statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and oblain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement ￿SuItIng 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 the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate Ihe appropriateness of accounting policies used and the reasonableness of accounting estimates and ￿lated disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting 27 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Independent Auditor's Report to the Members of Sheffield Citizens Advice and Law Centre (conllnued) Year ended 31 March 2025 and, based on the audit eviden￿ obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material Un￿rtaInty exists, we are required to draw attention in our auditor's report to the related disdosures in the financial statements or. if such disdosures are inadequate. to 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 concem. Evaluate the overall pres6ntatlon, structure and content of the financial statements. including the disclosures, and whether the financial statemgnls represent Ihe underlying transactions and events in a manner that achieves fair presentation. We communlcate with those charged with governance regarding. among other matters. the planned scope and tirning of the audit and significant audit findings, including any significant deficiencles in Int8rnal control that we identify during our audlt. Use of our reporl This report is made solely to tha charity's members, as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that We might stats to the charity's members those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assurne 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 formed. Stephen Allen ACA FCCA (Senior Statutory Auditor) For and on behalf of Allen, West and Foster Limited Chartered accountants & statutory auditor Omega Court 364-366 Cemetery Road Sheffield S11 8FT 1 October 2025 28 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2025 2025 Restricted funds Total funds Total funds 2024 Unrestricted funds Nota Incorne and endowments Charitable activities Donations and legacies Investment income Other income 2,705,514 18.589 26.633 2.137 3.406.811 6,112,325 18,589 26,633 2,137 6,073,452 5.211 6,385 5,558 Totsi Income 2,752,873 3,406,811 6,159,684 6.090,606 Expendlture Expenditure on charitable activities Total expendlture 8,9 2,474.083 2,474,083 3,953,157 3,953,157 6,427,239 5.304.127 6.427,239 5,304,127 Net (oxpendlture)Ilncome 278.790 (546,346) (267,555) 786,479 Transfers be￿een funds 17.956 (17,956) Net movement In funds 296,746 (564,302) (267,555) 786,479 Reconclllatlon of funds Total funds brought forward Total funds carrlèd forward 1,680,955 1,977,701 973,873 409,571 2.654.828 1,868,349 2,387,272 2,654,828 The statement of financial activities includes all gains and losses racognised In the year. All income and expenditure derive from continuing activities. The notes on pages 32 to 52 form part of these financlal statements. 29 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Statement of Financial Position 31 March 2025 2025 2024 Fixed assets Tangible fixed assets 13 229,475 57,143 Current assets Debtors Cash at bank and in hand 14 969,908 1.738.027 914,922 1,934,571 2,849,493 2,707,935 Credltors: amounts falling due wlthln one yèar Net Curront as8•ts 15 550,138 251,808 2,157.797 2,387,272 2,597,685 Total assets less current Ilabllltles 2,654.828 2,654,828 Net assots 2,387,272 Funds of the charlty Restricted funds Unrestricted funds 409,571 1,977,701 973,873 1.680,955 Total charlty funds 17 2,387,272 2,654,828 These financial statements were approved by the board of trustees and authorised for issue on 1 October 2025, 8nd are signed on behalf of the board by: Deborah Mathews Trustee Hilary Dawson Trustee The notes on pago8 32 to 52 form part of those flnanclal statements. 30 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Statement of Cash Flows Year ended 31 March 2025 2025 2024 Cash flows from opèrating activities Net (expenditureyincome (267,555) 786,479 Adjustments for." Depreciation of tangible fixed assets Other interest receivable and similar income Gains on disposal of tangible fixad assets Accrued expensesl(income) 12.264 (26,633) 19.241 (6,385) (3,817) (32.633) 20,141 Changes In., Stocks Trade and other debtors Trade and other creditors 5,038 1,829 (64,793) (194,409) 282,957 (139.755) 430,550 Cash generated from operations (38,581) Interest recelved 26,633 6,385 N8t cash (used in)Ifrom operating activities (11,948) 436,935 Cash flows from investlng activities Purchase of tangible assets Proceeds from sale of tsngible assets Net cash (used in)Ifrom investing activities (184,596) 60,000 (184,596) 60.000 Net (decrease)Ilncrease In cash and cash •qulvalent8 Cash and cash 6qulvalents at beglnnlng of y&ar Cash and cash •qulvalents at end of y8ar (196,544) 1,934,571 496,935 1,437,636 1,934,571 1,738,027 The notes on pagos 32 to 52 fonn part of these financial statements. 31 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 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 20 Arundel Gate, Sheffield, S12PP. ststement of compllance These financial statements have been prepared in compliance with FRS 102. The Flnancial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practi￿ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006. Accountlng policies Accrued hollday pay Provision is made at the balance sheet date for holidays accrued but not taken at the salary rate of the relevant employee at that date. The expected cost of compensated short term absence li.e holidays) is charged to the SOFA on an accruals basis. Basls of prnparatlon The financial statements have been prepared on the historical cost basis, as modified by tha rev81uation 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 the functional currency of the entity. Irrecoverable value added tax Irrecoverable value added tax relating to fixed assets is capitalised as part of the asset cost. Amounts that relate to resources expended are written off to the Ststement of Financial Activities in the period in which they arise. Going concern There are no material uncertaintles about the charity's ability to continue. Judgements and key sources of estlmatlon uncertalnty The preparation of the financial stalements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectation5 of future events that are believed to be reasonable under the circumstances. Income tax The charity is a registered charity and a5 such is not liable to corporation tax on its income to the extent that Ils income is used for charitable purposes. 32 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (Cohtinuéd) Year ended 31 March 2025 AcGountlng policies (continu8d) Fund accountlng Unrestricted funds are available for use at the discretion of the trustees to further any of the charitws purposes. Designated funds are unrestricted funds earrnarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of sub-classes: restricted income funds or endowment funds. Incomlng resources All income is included in the statement of financial activitl8s when entitlement has passed to the charity, it is probable thai the 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 grants is recognised when there Is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. Income is only deferred when tha donor specrfies that the grant must only be used in future accounting periods or the donor has imposed conditions which must be met before the charity has unconditional entitlement. legacy income is recognised when receipt is probable and entitlemenl is established. income from donated goods Is measured at the fair valu6 of the goods unless this is impraclicle to measure reliably, In which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognisad in the accounts when received if the value can be reliabily measured. No amounts are included for Ihe contribution of general volunteers. income from contracts for the supply of seNices Is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned rf unspent, in which case it may be regarded as restricted. 33 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Fi nancial Statements (￿ntInu•d) Year ended 31 March 2025 Accounting pollcle5 fcontlnued) Resources expended Expenditure is recognised Dn an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including thos8 support costs and costs relating to the governance of the charity apportioned to charitable activities. other exp8ndltur8 includes all expenditur8 that Is neither related to raising funds for the charity nor part of Its expenditure on tharitable activlties. All costs are allocated to expendrtura categories reflecting tha uso of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared Costs are apportioned between the activities they contribute to on a reasonable, justifiabl8 and consistent bas￿. Tanglble assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at th8 d8te of revaluation less any subsequent accumulated depreciation 8nd subsequent accumulated impairment losses. An increase In the carrylng amount of an asset as a result of a revaluation, is recognlsed In other recognised galns and losses, unless it reverses a charge for impairment that has previously been recognised as expenditur8 Within th8 Statement of financial activities, A d8crease 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 case the loss is shown within other recognised gains and losses on the statement of financial activities. Depreclatlon Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic lrfe of that asset as follows: Long leasehold property Fixtures and fittings Over the remaining term of the lease 33 % straight line Impalrment of fixed assets A review for indicators of impairment is carried out at each reporting date. with the 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. 34 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (Mntlnu4dJ Year ended 31 March 2025 Accounting policies (continued) Impalrmant of flxed assets (contlnuedl For Ihe purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest 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 impairment testing of goodwill, the goodwill acquired in 8 business combination is, from the acquisition date, allocated to each of the cash-generating units that ar8 expected to benefit from the synergi8s of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those unit5. Financial instruments A financial asset or a financial liability is recognised only when the charlty becomes a party to the contractual provislons of the Instrument. Basic financial Instruments are inrtially recognised at the amount rgceivable or payable including any related tr8nsaction costs. Current assets and current liabilities are subsequently moasured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where inv8Stments in shares are publicly traded or their fair value can otherwise be measured reli8bly, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subs8quently measured at cost less impairment. other financial instnjments, Includlng derivatlves, are inltl8lly recognlsed at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate. in which case the asset is measur8d at the present Value of the future payments discounted at a market rate of interest for a slmilar debt Instrument. other financial instruments are subsequently measured St falr value, wSth any changes recognised in the statement of financial activities, with Ihe exception of hedging Instruments 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 impainnent. an impairment loss is recognised under the appropriate heading In the statement of financial activities in which the initial gain was recognised. 35 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (￿ntInued} Year ended 31 March 2025 Donations and legacies (contlnugd) 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 the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent 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 impairmenl not previously been recognised. Limited by guarante8 In the event of the charlty being wound up, the liabillty Sn respect of the guarantee Is Ilmited to £1 per member of the charity. Donatlons and charltable actlvltle8 Unrestricted Funds Restricted Total Funds Funds 2025 Donatlons Donations 18.589 18,589 Charitable Actlvlties Unrostrlcted Restricted Total 2025 Sheffield Clty Council Adult Sctial Care Financial Health Check Initiative Buildin Succ8ssful Families Drug & Alcohol IDomestic Abuse Coordination Team EU Settlement Scheme Local Ar88 Cornmittees- first contact fundin MSIF Trainin Public Health Increaslng Access 100,000 100,000 100,364 73,789 100,364 73,789 11.920 11,920 Registered Housing Providers - Debt Advice SCC Core Service Grant SCC Foodbanks fundin Sheffield Advocac Hub Shared Prosperity Fund - Community Trainers Shared Prosp8rity Fund - Debt rt Service Social Landlords SPRING conlinuation fundin Volunteer Coordinator Cillzens Advice national funding Citizens Advice Remote Servic8 Consumer Service Debt Modemisation Hel to claim Money and Penslons Service Debt Advice Advice 851795 851.795 1.664,034 1.664.034 55,000 55,000 34,667 34,667 84.000 84,000 72,625 385.319 72.625 385.319 278,329 418,950 278.329 418,950 36 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements {contlnued) Year ended 31 March 2025 Donations and le Pension Wise Yorkshire Buildin Socie NHS Sheffleld and other NHS relatsd servlces Advlce In GP Su eries Pllot Advocac Generic stic Fibrosis Haematol Mental Health Advice Service NHS ICB Cit ofsanctua ro ect Primary & Community Mental Health Transformation Pr ramme Sheffield Children's Hospital - Major Trauma Sheffield Children's Hos Stewart's Law - S inal In Victoria Hall Weston Park Cancer Information Centre Weston Park - Bl Pur le Bus Legal Aid Agency & related law centre fundlng L al Services Housin Advice Access to Justice Foundation (Community Justice Fundl- Im fovin Lives Throu h Advice Asylum, Mlgration and IntegratSon Fund Asylum, Migr81ion and Integration Fund Energy Advice British Gas Ener NEA Northern Power rid Northern Pow8r rld - DeafAdvlce Communlty Organlsatlons & Foodbanks Bum reave Foodbank Communl Broomhall Ital Inclusion Gleadless Valle Grace Foodbank Handsworth Foodbank Handsworth and Ballifield Tara ISRAAC NGN- DeafAdvi¢e S6 Foodbank S12 Communi Pant Sheffield Royal Society for the Blind - D8afAdvice in Rothetham South Yorkshire Housin Associ8tion Slocksbrid e Foodbank Three Guineas Volunta Action Sheffield - SPRING Wesffield S20 Foodbank othor Access to work Other smaller funders aclas contlnugd 112,256 112,256 31.745 31,745 127,471 127,471 24,329 10,468 132.868 24,329 10,468 132,868 7,500 7,500 18,092 18,092 22,120 uries Advice 36.400 100,268 100,268 19,786 124,360 100,000 100,000 Tnjst 166,935 166,935 187,572 103380 187,572 103.380 41,057 27,179 41,057 27,179 64,947 10,572 25,087 27,683 3.970 16.371 90,536 97,226 15,155 7,650 64.947 Foodbank 10,572 25.087 27.683 3,970 16.371 90,536 97,226 15.155 7.650 32.163 32.163 6.000 46,683 107.030 5,969 6.000 46,683 107,030 5.969 9,295 TOTAL 2 705.514 3,406 811 6 112.325 37 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (continutd) Year ended 31 March 2025 Donations and legacies (contlnued) Unrestricted Funds Restricted Total Funds Funds 2024 Donations Donations 5,211 5,211 Charltable Activities Unre8trlcted Restricted Total 2024 Sheffleld Clty Councll Adult Soclal Cere Flnanclal Health Check Initiative Buildin Successful Families Drug & Alcohol IDomesllc Abuse Coordlnatlon Team EU Settlement Scheme Local Area Comrnitte8s- first contscl fundin Public Health Increasing Acc88S ro Registered Housing Providers - Debt Advice SCC Core Service Grant SCC Foodbanks fundin Shéffield Advocac Hub Shared Prosperity Fund- Community Trainers Shared Prosperity Fund - Debt rt Service SPRING continuation fundin Volunteer Coordlnator citlzens Advlca natlonal fundlng Citizens Advice Remote SeNi¢e Consumer Servi Debt Modernisalion Hel lo claim Mongy and Pensions Servi¢e Debt Advice PensiorT Wise Yorkshire Buildin Socie NHS Sheffleld and other NHS related servlces Advice in GP Sur eries Pilot Advocac Generic C slic Fibrosis Haematol Mental Health Advice Service Primary & Community Mental Health Transfomialion Pro ramme Sheffield Children's Hospital - Major Trauma Sheffield Children's Hos Stewart's Law - S inal In uries Advice 63.438 63,438. 61,068 72,420 61.068 72,420 35,359 170,211 3S,359 170,211 300,1)JO 300,000 39,900 39.900 Advice 887,795 6,198 887.795 6.198 1.338,887 80,000 1338.887 80,000 5,333 5,333 26.847 55,000 26,847 55,000 31,125 330,600 16,384 233,802 418,950 31,125 330,600 16.384 233.802 418.950 138.117 138,117 21,263 400.000 126,711 400,000 126,711 23.968 9,842 82,374 6,525 23,968 9.842 82.374 6.525 21,506 21,506 38 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (conllnued) Year ended 31 March 2025 Donatlons and le Victoria Hall Weslon Park Can￿r Infomiatlon Centre Weston Park - Bi Pu le Bus Logal Aid Agency & rèlat6d law centre fvnding Le al Servie£s Housin Advice Access to justi￿ Foundalion (Community Justice Fund)- rovin Lives Throu h Advic8 Asylum, Migratlon and Integralion Fund Asylum. Migration and Intsgration Fund Energy Advlc• Britlsh Gas Ene NEA Northem Power rld Northem Power rld - Deaf Advice Community Organlsations & Foodbanks Burn reave Foodbank Communi 8roomhall Ital Incluslon Gle8dl96s V8116 Foodbank Grace Foodbank Handsworth Foodbank Handsworth and Ballifield Tara ISRAAC NGN - DeafAdvic8 S6 Foodbank S12 Communil Pant Sheffield Royal Society for the Blind - 08af Advic8 in Rotherharn South Yorkshlre Housln Assoclatlon Stocksbrld e Foodbank Three Guin8as Volunts Action Sheffield - SPRING Westfield S20 Foodbank Other Access to work other smaller funders aci8S Gontlnued 91,886 91,886 113,847 113,847 100,000 100,000 144,053 144,053 Trust 89.926 89.926 208 893 23.997 208 893 23,997 27,179 41,683 24.026 41.683 24,026 60,703 60,703 9,714 9,714 7,264 7.264 9.643 18,583 28.226 TOTAL 1848 071 4.225,381 6.073 452 Donated services 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 (2024 £nil) 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 Unrestricted Total Funds Funds 2025 Funds 2024 Bank interest receivable 26,633 26,633 6,385 6.385 39 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (￿ntInu8d) Year ended 31 March 2025 Other income Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Gain on disposal of tangible fixed assets held for charity's own use Other income 3,817 1.741 3,817 1,741 2.137 2,137 2,137 2,137 5,558 5,558 Expendlture on ¢harltabl• actlvitle8 by fund type Unrestricted Funds Restrlcted Total Funds Funds 2025 Advice and informatlon services Support costs 2,468,019 6,064 3,953,157 6,421,175 6,064 2,474,083 3,953,157 6,427,239 Unrestricted Funds Restricted Total Funds Funds 2024 Advice and infomiation services Support costs 1,908,354 7,985 3,387,788 5,296,142 7,985 1,916,339 3,387,788 5,304,127 Classification of resources expended 2025 2024 Wages and salaries Other staff and volunteer costs Office costs Premises costs Equipment and IT support Professional fees and consultsnts Partner payments Audit and accountancy Other costs Depreciation 5.255,379 115,775 88,715 317,373 253.929 119.636 249,508 6,064 8,596 12,264 4,325,123 111,626 99,428 206,570 257,652 102,265 172,146 7,985 2,091 19,241 6,427.239 5,304.127 40 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (contlnuedj Year ended 31 March 2025 Expenditura on charitable activities by activity type Activities undertaken directly Support Total funds costs 2025 Total fund 2024 Advice and information services Govemance costs 6,421,175 6,421,175 6,064 6,427,239 5,296,142 7,985 6,064 6,421.175 6,064 5.304,127 10. Net (expenditure)Iln¢ome Nat (expenditurellincome is stated after chargingl(crediting): 2025 2024 Depreciation of tangible fixed assets Gains on disposal of tangible fixed assets 12,264 19,241 (3,817) 11. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows: 2025 2024 Wages and salarios Other employee benefits 5,255,379 115,775 4,325.123 111,626 4,436,749 5,371,154 The averaga head count of employees during the year was 197 (2024: 174). The average number of full-time equivalent employees during the year is analysed as follows.. 2025 No. 2024 Managers and advice supervisors Advisors and advocates Administration and support 20 151 26 17 132 25 197 174 41 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025 11. staff costs (contlnuod) Calculated on the basis of full-time equivalents, the total was 163 {2024 - 1391. Analysis of Staff costs:_ 2025 2024 Salaries Employers nalional insurance Cycle to work Employers pension 4.639,090 396,725 1.450 218,114 5,255,379 3,834,012 313,699 1,583 175,829 4,325,123 No employee received employee benefits of more than £60,000 during the year (2024: Nil). Key Management Pernonnel 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 £164,98412024 - £159,823). 12. Tru8te6 remuneratlon and exp8n808 No remuneration was paid to the trustees of the charity (2024 - £nil). No expenses were paid to trustees of the charlty (2024 - £nil). 13. Tanglble fixed assets Long leasehold propèrty Cost At 1 Apr 2024 Addltions 65.000 184,596 At 31 Mar 2025 249,596 Depreclatlon At 1 Apr 2024 Charge for the year At 31 Mar 2025 7,857 12,264 20,121 Carrylng amount At 31 Mar 2025 229,475 At 31 Mar 2024 57,143 42 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (continuad) Year ended 31 March 2025 14. Debtors 2025 2024 Trade debtors Prepayments and accrued income Other debtors 822,781 145,455 1,672 759,485 152,640 2,797 969,908 914,922 15. Credltors: amounts falling due wlthln one year 2025 2024 Trade creditors Accruals and deferred incorne Social security and othgr taxes Other creditors 84,488 192,873 245,669 27,10 550,138 70,983 95,689 74,626 10.510 251,808 16. D•farred income 2025 2024 At 1 April 2024 Amount released to income Amount deferred in year At 31 March 2025 7,088 (7,088) 88,900 61.525 161.525) 7.088 88.900 7,088 43 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (continuèd) Year ended 31 March 2025 17. Analysls of charitablé funds Unrestricted funds At 1 Apr 2024 At Transfers 31 Mar 2025 Income Expenditure General funds Premises strategy 1,347,955 333,000 2.752.873 (2,422,881) (51,202) 2,752,873 (2,474,083) 299,754 (281.798) 17,956 1,977,701 1,680,955 1,977,701 At 1 Apr 2023 At Tr8nsfers 31 Mar 2024 Income Expenditure General funds Premises strategy 1.459,069 273,000 1,865,225 (1,916,339) (60,000) 1,347,955 60,000 333,000 1,732,069 1,865.225 (1,916,339) 1,680,955 Restricted funds 0110412024 Income Expandlture Transfer5 3110312025 Sheffleld C Councll Adult Social Care Financial Héalth Check Initiative Building Successful Familles Drug & Alcohol IDomestic Abuse Coordin8tion Team EU Settlement Scheme Local Are8 Commiltees- first contacl fundin MSIF Trainin Public Health Increasing Access ro SCC Core SeTvice Grant Advice SCC Foodbanks fundin Shared Prosperity Fund - Community Train8rs Shared Prosperity Fund - Debt Support Service SPRING continuation funding 100,364 (100,3641 73,789 {73,7891 7,750 (7,750) 113,474 {113,474) 11.920 11.920 115.500 237,771 (122.271) 59,900 851,795 (911,695) 55,503 55.000 (110,503) 34,66T (34.667) 44 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (continu•d) Year ended 31 March 2025 Voluntèer Coordinator Citizens Advlca national fundin Citizens Advice Remote Service Consumer Servi Debl Modemlsallon Hel to claim Money and Pensions Service Pension Wlse NHS Sheffleld and other NHS related servlc8$ Advice In GP Sur eri85 Pilot Advocac Gen8rlc Mental Health Advlce Service NHS ICB City of Sanctua ro ect Victoria Hall Weston Park Cancer Information Cgntre Weston Park- Big le Bus Legal Ald Agency & related law centre fundln Access to Justice Foundation [Community Justice Fundl - Improving Llves Throu h Advice Asylum, Mlgratlon and Integratlon Fund Asylum, Migratlon and Inle rallon Fund Ener Advlce British Gas Energy Trusl Community Organlsatlons & Foodbanks Burngreave Foodbenk Cornmunity Broomhall Gle8dless Va119y Foodbank Grac8 Foodbank Handsworth Foodbank Handsworth and Ballifield Tara ISRAAC S6 F¢)odbank S12 communi 45.329 {45.329) 72,625 165.709) 6,916 385 319 385,319 278,329 418,950 278.329 {418,9501 112256 112,256 285,726 {195,265) 90,461 127 471 132,868 127471 (132,868) 36,400 36,400 19,786 119,7861 100,000 100,000 (100,000) 100,000 166.935 {166,935) 5,288 41,057 (40,6431 5,700 27,179 (18,179) 9,000 5,286 10,572 {15,858) 6.006 4,512 25.087 27,683 25.793 126,8951 5.300 5,300 3,970 (3,970) 16,371 97,226 15.155 16,371 97,226 8,357 6,798 45 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Pan Sheffield Royal Socléty for the Blind Deaf Advice in Rolherham Slocksbridge Foodbank Three Guineas Voluntary Action Sheffield - S rln Westtleld S20 Foodbank Other Access to Work other smaller fund8rs Redundan Fund Fixed asset fund 7,650 <7,650) 6,000 (6,0001 46.683 107.030 6,997 (107,0301 1,650 5,969 (7.6191 21,781 45.680 TOTAL 973 873 3406811 3,953 157 17,958 409.571 46 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (conllnued) Year ended 31 March 2025 17. Anal sis of charitable funds 0110412023 contlnuad Income Expenditure Transfers 3110312024 Sheffield Clt Council Adult Soci81 Care Financial Health Check Inltlative Building Successful Families Drug & Alcohol IDomesllc Abuse C(K)rdination Team EU Settlement Scheme Local Area Commitleo$ - first contact fundin MSIF Trainin Publlc Health Increaslng Access ro ect SCC Core Service Grant Advice SCC Foodbanks fundin Shared Prosperity Fund- Community Tfainers Sharèd Prosperty Fund- Debt Support Sérvicé SPRING continuation fundln Volunteer Coordinator Citlzens Advice natlonal fundin Citizens Advice Remotè SeNice Consumer se￿iCe Debt Modernlsation Hel to daim Money and Penslons Service Pension Wise NHS Sheffield and other NHS related services Advice in GP eries Pilot Advoca Generic Mentsl Health Advice Service NHS ICB City of Sanctua ect Victoria Hall Weston Park Cancer Information Centre Weston Park - Bi 63,438 (63,438) 61,068 (61,0681 72,420 (72,420) 35,359 {27,6091 7,750 170,211 {S6,7371 113,474 300,C($0 (62,229 237.771 30,000 887,795 (857,8951 59,900 6,198 (6,198) 18,333 80,000 (42,830) 55,503 5,333 {5,3331 26,847 (26.8471 55,000 (9,6711 45,329 31,125 (31,1251 330.600 330,600 233.802 418,950 233,802 (418,9501 138,117 138 117 400,000 (114,2741 285,726 126,711 82,374 126T11 {82,374) 35,000 (35,000) 91,886 (91,886) 47 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 17. Anal sls of charftable funds Pur le Bus Legal Aid Agency & related law centre fundin Access to Justice Foundation [Communlty Justice Fundl- Improving Llves Throu h Advice Asylum, Migratlon and Integration Fund Asylum. Mlgratlon and Inle ration Fund Ener Advice British Gas Energy Trust Community Organlsations & Foodbanks Burngreave Foodbank Community Broomhall Gl6adless Valley Foodbank Gr8ce Foodbank Handsworth Foodbank Handsworth and Ballifield Tara ISRAAC S6 Foodbank S12 Community Pant Sheffield Royal Society for the Bllnd Deaf Advlce in Rotherham South Yorkshire Housin Assoclatlon stocksbridge Foodbank Three Guineas Voluntary Action Sheffield- S rin Wesffield S20 Foodbank Other Access to work other smaller funders Redundanc Fund Fixed asset fund contlnu8d 100,000 100.SJOO 144,053 (144,0531 89,926 (89,926) 41,683 (36,3971 5,286 27,179 (27,1791 41,683 {36.3971 5,286 24,026 26,949 18,020 122,437) 6.006 4,512 60,703 60,703 9.714 (9,7141 7,264 (5,614) 1,650 18,583 (18,583) 45,680 7.267 45.680 7,267 TOTAL 4.225 381 3 387 788 973,873 48 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (contlnu8d) Year ended 31 March 2025 Sheffield Clt Council Adult Social Care advice service for people undergoing financial assessmenls in relatlon to adult social care, lo help maximise their income advice service far vulnerablp. famille% supported by Building Successful Families Partnershl advice seNic8 for victims and survivors of domestic abuse Bulldlng Successful Familles Drug & AlcoholiDomestic Abuse Coordlnatlon Te8m EU Settlement Scheme a grant to lund the provision of advic& to EU ci117.ens applying to the scheme. funded by the Home Office and in parln&rship with Sheffield Cil Council and Darnall WellbF3in Additional funding for Adviceline during the cost of living crisis from the cil councll'8 local area committees PLJblic Health funding to ensure all commuriilies across the city can actigss advice services to contrlbute to th8 funding to a clty wlde advlce servlce for Sheffleld Sncludlng advlce provld8d from a range of locations, in communlty languages where requlred and vla dlfferenl channels and athwa additional funding for Advice in Foodbanks Local Area Committees contsct fundin Public Health Increasing Access ro ect SCC Cor8 Servlce Grant (Advlcel first SCC Foodbanks funding Shared Prosperity Community Treiners Fund funding for Comrriunily Trainer posls to suppurt neighbourhood organisations lo meet the basic advice needs of their comrTiunitl8S. Shared Prosperity Fund ort Service SPRING continuetion fundin Volunteer Coordinator Debt Debt advice project as part of Opportunily Sheffield's support for eo le enterin e.m lo ment Advice service for refu ees settlin ir) Sheffield Funding for a volunleer coordinator to recruit and support volunteer staff Citizens Advlce natlonal fundlng Citizens Advice Remote Service To increase advice capacity offered through lelephon8 and vid80 channels a grant via a SLsbe.onlr8cl from Citizens Advice lo provide part ol Ihe national consumer tele hone service. A fund lo support activ1118s of the Local Citizens Advl¢e Core Cities rou Fundin for additional ICT e nienl lo su ort debt advice a gr8nt to provide advice to new claimants of Universal Credit Consumer Service Core Cltles Fundlng Debt Modernisation Help to claim Money and Pension5 Servico funding lo provide a debt advice across the city Pension Wise a face lo face guidance service for people aged 50 or over with a defined contribution pension, delivered lo people across South Yorkshirg NHS Sheffield and other NHS related servlces Advice in GP Surgerie5 Pilot project to provide advice 5ervice5 Wlthin primary care serrfices A granl lo support the provision of mental health advocacy Advocacy Generic Cystic Flbrosls advice lor Cyslic Fibrosis patients 49 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Mental Health Advlce S8rvlce A grant to support the provision of specialist advice for people usin mental health seNices, articularl in hos funding to provide in person advice at Viclorla Hall with City of Sancluar Weston Park Cancer Infomiation Advice al Weston Park hospital for people undergoing cancer Centre trealinent Lagal Ald Agency & related law centra fundlng NHS ICB City of Sanctuary project Accéss to Justice Foundation [Community Justice Fundl rovi Lives Throu h Advice Asylum, Mlgration and Integration Fund funding to ensuré spèclallst advlce services contlnue and ensur6 services are accessible Asylum, Migration and Integratlon Fund Energy Adv1¢• Advlcé s8rvlc8 for refug6es settling in Sheffleld British Gas Energy Twst energy Advice in tlie Gost of living crisis Northern Powergrid energy Advlce. in the cost of living crisis Northern Powergrid - DèafAdvic8 energy Advice provided in 8SL 8cross the region Communlty Organ15atlons & Foodbanks Burngreave Foodbank in pp.rson advice service Community Broomhall in person advice seNice Gleadless Valley Foodbank in person advice seryice Grace Foodbank in person advice service Handsworth Ftxjdbank in person advice service Handsworth and Ballifleld Tara in person advir.e service ISRAAC in person advice service S2 Foodbank In pèrson advic8 service S6 Foodbank in person advice servic8 S12 Community Pantry in person advice service Sheffield Royal Society for the Blind Deaf Advice in Rotherham South Yorkshire Association Stocksbridge Foodbank advice service for the Deaf community in Rotherharn Housing advice service svpporling p90ple with mental heaSth problems enterin em ment in person advice service Wesffield Foodbank in person advice service 50 Sheffield Citizens Advice and Law Centre Company Limited by Guarante8 Notes to the Financial Statements (conllnued) Year ended 31 March 2025 18. Analysls of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2025 Tangible fixed assets Current assets Creditors less than 1 year Net assets 229,475 2.209.463 (461.237) 1,977,701 229,475 498,472 2,707,935 188,901) (550,138) 409,571 2,387,272 Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fi'xed assets Current assels Creditorsless than 1 year Net assots 57,143 1,868,532 (244,720) 1,680.955 57,143 980,961 2,849,493 17,088) (251,808) 973,873 2,654,828 51 Sheffield Citizens Advice and Law Centre Company Limited by Guarantee Notes to the Financial Statements (conllnued) Year ended 31 March 2025 19. Analysis of changes In nel debt At At 1 Apr 2024 Cash flows 31 Mar 2025 Cash at bank and in hand 1,934.571 (196,544) 1.738.027 20. Related parties The aggregate total of donations received without conditions from trustees in the year was £nil (2024 - £820). 52