Company Registration Number . 08669019 Charity Registration Number: 1155717 NORTHUMBRIAN CITIZENS ADVICE BUREAU {A company limltod by guarantee) Annual Report and Flnanclal Statements for the year ended 31 March 2024
Northumbrian Citizens Advice Bureau Contents Reference and Admlnlstratlve Detalls 3to4 Trustees, Report 5t013 Independent Auditors, Report 14to17 statement of Flnancial Aetlvlt5es 18 statement of Flnancial Positlon 20 Statement of Cashflows 21 Notes to the Flnancial Statements 22to40
Northumbrian Citizens Advice Bureau Reference and Administratlve Details Trustees M J Durkin - Chair R J N Pop8- Treasurer D Armit (appointed 1410312024) L Ballantyne (appointed 29108120241 L Collins (resigned 2810612023) K E Connell T Frazer C Holland J Iley (appointed 2810612023) D Laux (appointed 2910812024) M Ten Hove Lee (appointed 2810612023} C Robinson (appointed 0811212023) K Salton (resigned 0210912024) N Thompson G M Townshend {r8signed 2810612023) P W Topping (resigned 1310112024) B Waugh Chlaf Executive Officer A Conway Registered Offlce Unit 6, Sovereign Hous8 Sovèreign Business Park Ashington NE63 8UG Charity Reglstratlon Number 1155717 Company Reglstratlon Numb6r 08669019 Solicitors Muckle LLP Time Central, 32 Gallowgate N8wcastle upon Tyne NE14BF Bankers Unity Trust Bank plc 4 Brindley Place Birmingham B12JB Auditors Azets Audit Services Bulman House Regent Centre Gosforth Newcastle upon Tyne NE3 3LS The charity is incorporated in England and Wales.
Northumbrian Citi20ns Advlco Bureau Trustees, Report Trustees, Report The trustees, who a directors for the purposes of company law, present the annual report together with the financial statements and auditors, report of Northumbrian Citizens Advice Bureau for the year ended 31 March 2024. About Citizens Advlce Northumberland (the Charity) Northumbrian Citizens Advice Bureau (the Charity) is a company limited by guarantee and a reglstered charity.11 is also known and referred to as Cilizens Advice Northumberland. The Charity's objects. as outlined In the Artlcles of Association, are to promote its charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of povarty, sickness and distress in particular, but without limitation, for the benefit of the community in Northumberland and surrounding areas. Th• Charity's aims are undertaken to further our charitable purpos8 for public benefit: To provide thÉ advlce people need for the problems they face. To improve th8 policies and practices that affect peopla's lives. The Charity seeks to meet tha objectives and aims by providing free, indep8nd8nt, confidential and impartial advice and information service5, which are predominantly targ8ted at the needs of local communltles In Northumberland. Furthermore, the Charity usss th8 valuabl8 evidence of our ¢li6nts' experience to identify areas of soclal need, discrimination, prejudice and exclusion, campaigning for changes in legislation and practices that improv8 Indlvldual and community wellbeing. The trustees confirm that they have referr8d to the requir8ments of section 17 in th8 Charltles Act of 2001 and th8 Charity Commission's general guidance on public benefit when planning activities, setting priorities and exorcising any powers or duties to which the guidance is relevant. The Charity's values: Free. everyone can access services regard188s of their circumstances or where Ihey live and through whatever channel suits them best. Independent- we receive funding from local and regional government bodies, but w& ar8 not affiliated with any government instilution. Confldentlal - systems and proc6dur8s ensure complete confidentiality and will only be breached when required by law or for safeguarding purposes. Impartial wg do not show favour or bias on any issue. However this doesn't restrict us from taking a position on issues or campaigning on issues that affect local communities.
Northumbrian Citizens Advlce Bureau Trustees, Report How the Charity helped people in 2023124 Advice Services - in 2023124 the Charity's advice service helped 37,763 people with 153,396 different client interactions. Advice was delivered by 143 staff and 73 volunteers (on the 31st March 2024). face to face in local offices and in community settings such as schools and GP surgeries or remotely via telephone, email and web chat seNices. This resulted in extra income for the local community of £16,887,000 and £918 400 of debt managed, rescheduled or written off. The six most significant categories that Clients asked for help with in 2023124 were.. 1. Debt - 46,158 client interactions deall with, 2. Financial servic8s and Capability - 23,216 client Interactions d8all wilh, 3, Benefits and tax credits - 22,512 client interactions dealt with, 4. Benefits l universal cr8dit - 16,336 client intaractions dealt with, 5. Utilitias and communications - 13,609 client intaractions dealt with, 6. Charitabla support and food banks - 8,637 client interactions dealt with. Other signrficant ISSU8S thal Glients asked for help with in 2023124 Included consumer rights, housing, family and relationships, immigration and health, Research and Campaigns - the Charity collates valuablo client experience to inform policies and practices at local, regional and national level. Through lobbying for Ghange, where change Is ne8ded, th8 Charity supported many vulnarable and disadvantaged individuals that had not directly soughl services oradvice. In 2023124, advisers created 453 evldenc8 forms based on their cli8nt8' experiences. These were used to inform research on a wide range of issues, including the Local Housing Allowance and the living standards crisis. Our research contributed to changes in key policies such as the abolishment of Debt Relief Order (DROI fees. Voluntary, Communlty and Soclal Enterprlses (VCSE) Support- as Thriving Together, th8 Charity provides a plafform for collaboration between local VCSE organisalions and k8y Statutory slakeholders such as Northumbria NHS Trust and Northumberland County Council, Acting as a conduil for smaller voluntary seOr organisations, Thriving Together creates a unique opportunity for collaboration, partnèrship working, building capacity and maximising existing resources. In 2023124 Thriving Together collaborated with 3g9 VCSE organisations and eorkS on funding and resource support, projecls, health and wellbeing events and employability support. Durlng 2023124 Thriving Together facilitated direct funding to the value of £2.624,600 to VCSE organlsations in Northumb8rland.
Northumbrlan Cltlz8ns Advice Bureau Trust8es' Report The Charity's impact on Socl8ty The Charity's services provide widespread and direct benefits for individuals but the impact of the Charity's work reaches far beyond that.. reducing costs to the public purse by tackling povety, social exclusion, health and wellbeing and disadvantage, supporting skills through a range of employment and volunteering opportunities, strengthening local economies by bringing in funding and promoting social wellbeing through working with other service providers, lobbying for change in public policy and practice to improve outcomes for Individuals, households and communities. During 2023124 tha Charity's work resulted in savings across the following s8Ctors: Local Authority by prevanting homelessness and housing evictions and mental health services £3,313,960, NHS by reducing us8 of mental health and GP s8Nlces, and keeping people in work . £2,334,257, D8partment of Work and Pensions by kaeping people in work - £3,561,178, Criminal Justice System by preventing housing evictions and homelessness - £375,543, Housing Providers {by preventing housing evictions) - £9,224,396. For every £1 invested in CitlZ8ns Advice Northumborland the return on investment (ROI) was: £4.21 in f15Gal value, £24.45 in public value. £12.23 in valu8 to the people we help. Clients, satisfaction feedback is ov8rwh8lmingly positive r8garding the value of the advice services provided. 78% of clients responding to a feedback survey in 2023124 felt that Citizens Advice Northumberland had helped them find a way forward with th8ir problems, with 63 /0 fèéling that their Issues had been mostly or fully resolved. 670/0 of clients reported feeling less str8ssed, depressed or anxious as a result of th8 advlce they had received. Future Plans - Buslness Strategy for excellence and growth Over recent years, the burden of falling living standards and the cost of living crisis has led to an unprecedented demand for th8 Charily's services. To meet this demand, the charity has grown rapidly. Income has incraas8d to £4,358,719 (2023.. £2.791,257). We have also seen significant growth in staff numbors to m88t démand, increasing from an average of 72 FTE slaff in March 2023 to 112 FTE in March 2024. Such growth brings its own challenges. The following six business priorilies have been set by the Board of Trustees to steer the Charity's growth. embrace opportunity and maintain excellence in its services:
Northumbrian Citizens Advice Bureau Trustees, Report 1. Ensure oquitable hlgh quality services across all channels of delivery, 2. Consolidate growth to ensure the organisation is secure and more organisationally agile to adapt to future challenges, 3. Focus on partnerships through collaboration with Northumberland County Council. the North East Integrated Care Board. the NHS Trust and through the Thriving Together network to support the work and the client needs, 4. Be data led in the Charity's decision making at all levels of the organisation to deliver a high quality service and improve the Charity's advice offer to clients, 5. Maintain appropriate financial control that delivers on the Charity's contractual obligations, whilsl also ensuring long tem organisational viability, 6. Be an exemplar local employer, ensuring strong recruitment and retention of paid staff and volunteers, with an offer that plaS work-life balance and a culture of'pulting something back" at its heart. Tha Charlty's Commitment to Equality, Diversity and Incluslon (EDI) The Charity values and embraces equality, diverslty and inclusion. We make a strong commitment to EDI through,. Providing excellent and impartial advice to clients, Using data to promote inclusive and equitable services for clients, Training staff and volunteers so that EDI is core to S8Nlce dalivary, Fostering a flexlble and responstve workplace where stsff and volunt8ers can thrive both professlonally and personally, Using client knowledge to campaign for social justice where there is inequality and discrimination, Fundlng and Income Generation Citizens Advice Northumb8rland was funded in 2023124 by.. Northumberland County Council - for a wide range of core grant sérvices and projects on energy and income maximisalion, Citlzens Advice - for the provision of a rango of services including debt and money advice, Universal Credit claimant support, advic& to Post Office postmasters and energy advice and support, Energy Savings Trust for Energy Redress, Northern Power Grld and National Energy Action - providing advice on fuel poverty, support for vulnerable energy customers and for carbon emission reduction initiatives, Macmlllan Cancer Support- for the provision of a welfare benefits advice service for people affected by cancer, Town councils - supporting the provision of local advice services, North of Tyne Combined Authority - for the provision ofwelfare rights advice and support in schools, NHS Integrated Care Board - for the provision of advice in GP Primary Care Networks.
Northumbrlan Citizens Advice Bureau Trustees, Report In addition to the above, the Charity received funding from a number of other sources including Community Foundations, the Rothley Trust, Assura, a wide range of local parish councils and individual don8tions. This funding helped support a variety of advice-related activities during the period. During th8 year Thriving Togeth8r was funded from a number of sources to redistribute funds and support the VCSE sector in Northumberland. The four major funders were: Northumberland County Council - funding included the core commission to support VCSE in the county. Population Health Managemenl programmes to tackle health and wellbeing inequalities and Making Every Contact Count IMECC) training s&ssions, North of Tynè Comblned Authorlty - funding the Solid Foundations (UKPSF) employability programme, Multiply adult numeracy programmes and the Adult Educatlon Budget for communlty-led training courses, NHS - providing Health and Wellbeing activities for staff and the Volunteer Skills Passport, Integrated Care Board (ek VONNE) - for the Healthy Communities proj8Ct. Addit1onally. Thriving Together acted as an incubator organisation, employing staff for both the Hirst Welfar& Centre and Northern Cancer Voices and supporting thelr transition towards independent governance arrangements. Fundraising Dlsclosures The Charity is required fo detsil its fundraising from th8 public. The Charlty dld not use a prof@sslonal fundraiser or commerclal participator to raise funds. Any monies donated directly from th8 public followed all guidelines set out by thé Charlty Commission and applicable law. Flnanclal Review of 2023124 Flnancial Posltlon Incoming resources for the year were £4,358,719. Of this £2,481,275 related to restricted funds. At 31 MarGh 2024 total funds were £1,616,768 of which £1,405,168 related to unrestricted funds. Pollcy on reserves The Board of Trust88s Is committed to maintaining a level of financial reserves which will.. provid8 sufficient working capitallcash to meet the op8rational requirements of the Charity, meet other foreseeable future financial liabilities, ensure the Charity is able to make appropriate provision for any unanticipated costs that may occur, build up funds for any planned future projects. In order to meet these objectives the Board of Trustees resolves lo: work to hold free reserves equivalent to 6 months overall operating costs based on the coming year budget, which will support cash flow and provide working capital. designate reserves in future, as necessary, to meet th6 forecast costs of planned projectsldevelopment.
Northumbrian Citizens Advice Buraau Trustees, Report Based on the above objectives the Board of Truste8s has determined that th8 level of Unrestricted Funds freely available - the 'Free ReseNes' . should equate to £1,967,583. The Free ReseeS at the end of the period were £1.384,805 (2023 - £1.192,684). The trustees are satisfied that this level of free reserves gives sufficient working capital to operate the Charity and to respond to the needs of the beneficiaries as required. Invèstment Policy and Objectlv6S In order to promote its objects but not for any other purpose, the Charity has the power to invest or deposil funds in any lawful manner whilst having regard to the suitability of investments and the need for diversrfication. These powers are outlined in its Articles of Association at article 3,19. Golng Concern The trustees ar8 satisfied that the Charrty is able to oparate for the foreseeablè futura on the basis of known and reasonable projected levels of income and th8rèforè adopting the going conc8rn basis of accounting is appropriate. Fundg In Déflcit No funds were in deficit at the end of the finanGial year. structure. Governance and Management The Charity was incorporated as a company limited by guarantee on 30 August 2013, and commenced operation on 1 April 2014. Governance is conducted in Ilna wilh the Charity's Articles of Association. On 31 st March 2024 there were 12 members. Tha liability of any member is limited to a maximurn of £1. Board of Trustees The Charity is governed by the Board of Trustges, who arè directors for the purpose of company law, The Board of Trustees is responsible for setting the strategic vision. The Board of Trustees complies with the standards of excellence, principles and practices outlined by the Charity Governance Code. The trustees carry ultimat6 rèsponsibility for th8 conduct of the Charity and for ensuring that it satisfies its18gal and contractual obligations. The Chief Executive Officer, with the support of the Senior Executive Team, operationalise the Board of Trustees, strategic vision and oversees the day to day running of the Charity.
Northumbrlan Citizens Advice Bureau Trustees, Report Trustee Recrultment Trust8es are recruited following an open and transparent recruitment process which seeks to ensure that the board reflects the diversity of the local community and the skills, knowledge and experience required to ensure the Charily delivers high quality services and meets the needs of its clients. In line with the Articles of Associalion, the maximum number of trustees is 15. Under the requirements of the Articles ofAssociation, members of th& Board of Trustees are elected to serve for a p8riod of 3 years, after which time they may be re-elected at the next Annual General Meeting (AGM) up to a maximum of 9 years. All co-opted trustees must retire from office al the first AGM following their co-option but may then be elected or re-appointed. At the December 2023 AGM, there were no re-elections oftrustees reaching their term and election of 4 co-opted trustees appointed to the board. Trustees give th&ir time freely and receive no remuneration. In line with Charity Commission guidance and the Ccmpaniès Acl. the Charity filed the new trustee appolntments with Companies House within 14 days. A r8signation form was submitted, complying with statutory obllgatlons, when a member resigned. There are no ex-officio mémbers serving as a trustee. Induction and trainlng of Trustées Newly appointed trust88s are provided with a Gompreh8nsive induction programme. This includès the current work of th8 organisation, thalr obligations under charity and company law, futura d8velopment plans, financial and staffing rasources, safeguarding, EDI and quality and service requirements. Trustees are provided with a mentor and th8 Opportunity to mèet frequently with key post-holders. Executlve Team and Remuneratlon PollGy The remuneration of kay senior manag8ment personnel is reviewed and set annually by thè Board of Trustees. The trustees benchmark remuneration agalnst other charities and similar organisations within the sector, the region and the Citizens Advice network outslde of London, also taking into account budget and forecast infomiation. Organlsational Structure The Board of Trustees meets formally four tim8s a year. Trustaes attend additional meetings and events, as appropriate, to support the organisation and develop the trustee team. There is a Trustee Away Day to formally review strategi¢ direclion on an annual basis. The Board of Trustees is led by a Chair, and appoints a Treasurer and committee chairs. Three committees covering Finance and Premises, Risk and Governance and People Management, carry out duties on behalf of the board, report to the board and make recommendations to the boaré. The Board of Trustees operates independently from management. To ensure continued effecliv&ness. the meeting committee slructure is reviewed regularly. Following a review in March 2024, a new meeting slructure for the 2024125 financial year has been agreed. The three new commiltees, Finance and Funding, Risk, Governance and Audit. and Operations have clearly sel terms of reference and will report directly to the board.
Northumbrlan Citlzens Advice Bureau Trustees, Report The Board of Trustees annually appraises its performance and reviews its membership to ensure the necessary skills and experience. This informs the trustee recnjitment processes. Leadership provided by th8 board is also subject to scrutiny on an annual basis through the Leadership Self Assessment {LSA) element of the Performance and Quality Framework, which forms part of the Membership Agreement with Citizens Advice, A register of trustees, interests is maintained and revlewed at the beglnning of each meeting for conflict of interest. Where on8 of the Irustees holds the position of trusteeldirector of another charity andlor organisation with which the Charity intends to co-operate or liaise, that trustee may be involved in discussions regarding that othar 8ntity, bul not in the ultimat8 decision making process. Relationships wilh Citlz8ns Advlce and Quality Standards The Charity is a member of Cltlzens Advlc8, tha operating arm of the National Association of Citizens Advice Bureau. The Perfomiance and Quality Framework is part of the Memb8rship Agreement and sets quality standards in terms of advice delivered, client experience, leadership and people management. Regular and robust audit processes ensure that these quallty standards are met. Operating policies are independently detsrmined by the Board of Truslees in such a way as to fulfil the Charity's objects and comply with membership requirements, including quality compliance, set by Citizens Advice. Major Rlsks and Internal Controls The Board of Trust8és is r8sponsibl8 for the effective review of risks to which the Charity is exposed, ensuring internal controls are robust and taking actions to mitigate further risks. The integrity of the internal controls for managing risk are reviewed annually by the board. The risk register, risk profile and mitigating actions are regularly reviewed by each committee and at Board of Trustee meelings, with major risks or changes in risks summarised and highlighted. The major risks in 2023124 included: significant loss of funding - the risk is mitigated by diversifying fundlng streams to ensurè there is no over dependency on one main funder, inability to secure slaffing and volunteers to deliver against demand the staff and volunteer recruitment and training programme is refreshed frequently to remain attractive. staff retention issues and high sickness levels - the Charity is developing a package of staff benefits that provide better worldlife value and a raft of health and wellbeing packages to alleviate Ihis risk. Other risks are minimised by the implementation of policies and procedures, including those which help to ensure consistent quality of delivery for all operational aspects of the Charity. These policies are periodically reviewed to ensure that they still meet needs. The risk register aligns to the Busin8SS Continuily Plan.
Northumbrian Citizens Advlce Bureau Trustees, Report Data and Information Compllance Statements The Charity is committed to the security and protection of personnel information and to providing a compliant and consistenl approach to data management and data protection in line with data protection legislation and data subject rights.
Northumbrian Citizens Advice Bureau Trustees. Report Statement of trustees. responsibillties The trustees (who are also the directors of Northumbrian Citizens Advice Bufftau for the purposes of company law) are responsible for preparing the trust8es' report and the financial statements In accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Gen&rally Accepted Accounting Practice), including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare financial stalements for each financial year. Und8r company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of th8 charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitab18 Gompany for Ihat period. In preparing these financial statements. the trustees are required to.. select suitsble accountlng policies and apply them consistently., observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards, comprising FRS 102 have been followed, subjact lo any material departures disclosed and explained in the financial statements., and prepare the financial statements on the golng concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper aGcounting records Ihat can disclos8 Wlth reasonable accuracy at any time the financial position of the charitable company and enable them lo ensure that the financial slalements 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. The trustees are responsible for the maintenance and Integrlty of the corporate and financial Information included on the charitable company's website. Legislation governing the preparation and dlssemination of financial ststemenls may diff8r from legislation in other jurisdictions. Dlsclosura of information to auditor Each trustee has taken steps Ihat Ihey ought to have taken as a trustee in order to mak& themselves aware of any relevanl audit information and to establish that Ihe charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the audilor is unaware. Reappolntment of audltor For the year end March 2025 the Charity is embarking on a re-tender process for our auditor and resolution for the appointment of an auditor of the Charity is to be proposed at the forthcoming Annual General M88ting. The annual report was approved by the trustees of the charity on behalf by. nd signed on its M J Durkin- Truslee air 13
Northumbrian Citizens Advice Bureau Independent Auditor's Report to the Members of Northumbrian Citizens Advice Bureau Opinion We have audited the financial statements of Northumbrian Citizen5 Advice Bureau (the 'charity'> for the year ended 31 March 2024. which comprise the Statement of Financial Activities, Balance Sheet, statement of Cash Flows, and Notes to th8 Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Chariiies SORP FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and applicable law {United Kingdom Generally Accepted Accounting PraGticel. In our opinion the financial ststements,. give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure for the year then ended; have been properly prepared in accordance with United Kingdom Generally AGcepted Accounting Practice,. and have been prepared in accordance wlth the requlrements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Audiling (UK) (ISAS (UK}) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordanGe with th8 ethical requirements that are relevant to our audlt of the fsnancial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe thal the audit evldence we have obtained is suff icient and appropriate to provid8 a basis for our opinion. Concluslons relatlng to going concern In auditing the financial statements, w& have concluded 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 p8rformed, we have not identified any material uncertainties relating to events or conditions that. individually or collectively, may cast significant doubt on the Charitable Company's ability to continue as a going concem for a period of al least twelve months from when the financial statements were authorised for Issue. Our responsibilities and the responsibilities of the Trustees with respect to going concem are described in the relevant sections of this report. 14
Northumbrian Citizens Advice Bureau Independent Auditor's Report to the Members of Northumbrian Citizens Advice Bureau Other information The trustees are responsible for the other Information. The other informatlon comprises the informalion included in the annual report. other than the financial statements and our auditor's report thereon. Our opinion on the financial statem8nts does not cover the other information and, except to 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 Tesponsibility is to read the other informalion and, in doing so, consider whether the other information is rnaterially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears lo be materially misstaled. If we identify such material inconsistencies or apparent material missiatemenls, we are required to detemiine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, w& conclude thal there is a material misstatement of this other information, we are required to report that fact. We have nothing to report In thls regard. Oplnlon on other matter pres¢ribed by the Companios Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the informalion given in the Trustees, Report for the financial year for which the flnanclal statements are prepared is Gonsistent with the financial Statements. and the Trustees, Report has been prepared in accordance with applicable legal requirements. Matters on which we are requlred to report by exception In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audlt, we have nol identified material misststements in the Trustees, Report. We have nothlng to report in respect of the following matters where the Companies Act 2008 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 received from branches not visited by us., or the financial statements are not in agreernent with the accountSng records and returns; or Gertain disGlosures of trustees remuneration specrfied by law are not made,. or we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the Statement of Trustees, Responsibilities [set out on page 131, the trustees are responsible for the preparation of the financial slalements and for being satisfied that they give a true and fair view, and for such internal control as the truslees determine is necessary to enable the preparation of financial statements that are free from material rnisstatement, whether due to fraud or error. In preparing the financial statements, the truslees 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 th@ trusiees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 15
Northumbrian Citizens Advice Bureau Independent Auditor's Report to the Members of Northumbrian Citizens Advice Bureau Audltor's r8sponsiblliti8s for the audit of the financial statements Our objectives are to obtain reasonable assurance about wh8th6r the financial statements as a whole are freo from material misstatement, whelher 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 aggregaie, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial stat8ments. Irregularities, Including fraud. are instances of non-compliance with Saws and regulations. We design procedures in Ilne with our responsibilities, outlined above, to detect material misstatements in respeGt of irregularities, Including fraud, The extent to which our procedures are capable of detecting Irregularities, Including fraud is detailed below: Enquiries with management, about any known or suspected instances of non-compliance with laws and regulations and fraud., Reviewing board minutes. Challenging assumptions and judgements made by management in their significant accounting eslimates., and Auditing the risk of management override of controls, including through testing journal enlries and other adjustments for appropriateness, evaluating the business ralionale of significant transactions outside the normal course of business and reviewing accounting estimates for bias. Because of the field in which the client operat&s, we Identified the following areas as those most likely to have a material impact on the financial statements: Health and Safety,. employment law lineluding the Working Time Directive)., membership of the Nallonal Association of Citizens Advice Bureaux; and, compliance with th8 UK Companies Acl and Charitles Act. Owing to th& inherent limitations of an audit, there Is an unavoidable risk that some m8terfal misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance wlth the ISAS (UKI, For instance, the further removed non-compliance is from the events and transactions reflected in the financial slatements, the less likely the auditor is to become aware of li or to recognise the non-compliance. A further descriptlon of our responslbllltles is available on the Financial Reporting Council's webslte at: www.frc.org.uklauditorsresponsibilities, This description foms part of our auditor's report. 16
Northumbrian Citizens Advice Bureau Independent Auditor's Report to the Members of Northumbrian Citizens Advice Bureau Use of our report This report is made solely to the charitable company's trustee5, as a body, in accordance with Chapter 3 of Part 16 of the Compani9s Act 2006. Our audit work has been undertaken so that we might slate to the charity's trustees those matters we are required to state to them in an auditorfs report and for no olher purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its trustees as a body, for our audit work, for this report, or for the opinions we have formed, Slmon Brown BA ACA DChA (Senior Statutory Auditor) For and on beha5f of Azets Audit Services Chartered Accountants Statutory Auditor Bulman House Regent Centre Gosforth Newcastle upon Tyne NE3 3LS Azets Audit Services is a trading name of Azets Audlt Servlces Limited 17
Northumbrian Citizens Advice Bureau Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Total 2024 Total 2023 Unr8StrSct8d Restricted Note Income and Endowments from: Donations and legacies Charitable activities Investment income Other income 57,959 1.797,244 22,141 100 57.959 4,278,519 22,141 100 80.080 2,700,646 6,186 4,345 2,481,275 Total Income 1.877.444 2,481,275 4.358,719 2.791,257 Expenditure on: Charitable activities 1,743,504 2,431,498} {4,175,002 {2,431,4981 4,175.002 2.575,329 Total Expenditure 1.743,5041 2.575,329 Net income Transfars between funds 133,940 48,418 49,777 48,418 183,717 215,928 Net movement in funds 182,358 1.359 183.717 215,928 ReGonGiliation of funds Total funds brought forward 1,222,810 210,241 1,433.051 1,217,123 Total funds carried forward 17 1,405,168 211,600 1,816,768 1,433,051 All of the charity's aGtivities derive from continuing operations during th8 above two periods. 18
Northumbrian Citizens Advice Bureau Comparative Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Total 2023 Unrestricled Restricted Note Income and Endowments from.. Donalions and legacies Charitable activit16S Investment income Other income 80,080 700,446 6,186 3.289 80,080 2,700,646 6,186 4,345 2,000,200 1,056 Total income 790,001 2,001,256 2,791,257 Expendltura on: Charitable activities 754,5021 1,820,827) 2,575,329 Total expenditure Net Income Transfers beeen funds 754,502 1,820,827) 2,575,329 35,499 34,702 180,429 34,702 215,928 Net movement in funds 70.201 145,727 215,928 Reconclllallon of funds Total funds brought forward Total funds carrled foNard 1,152,609 1,222,810 64,514 1.217,123 17 210,241 1,433,051 19
Northumbrian Citizens Advice Bureau {Registration number: 08669019) Balance Sheet as at 31 March 2024 2024 2023 Note Fixed assets Tangible assets 13 20,363 30,126 Current assets Debtors Cash at bank and in hand 14 514.624 1,687,644 2,202,268 605,863 252,526 1,353,776 1,606,302 203,377 Credltors: Amounts falllng due wlthln ona year Net current assets 15 1,596,405 1,402,925 Net assgts 1,616,768 1,433,051 Funds of the charlty: Rastrlcted 211,600 210,241 Unrestrlcted in¢oma funds Unrestricted 1.405,168 1,222,810 1,433,051 Total funds 17 1,616,768 The fina cial stataments on pages 18 to 40 were approved by the trustees, and authorised for issue on .14. .1i.o12*and signed on their behalf by.. M J Durkin Trustee halr RJNPope- Trustee rer 20
Northumbrian Citizens Advice Bureau Statement of Cash Flows for the Year Ended 31 March 2024 2024 2023 Note Cash flows from operatlng activlties Net cash income 183,717 215,928 Adlustmonts to cash flows from non-cash Items Depreciation Investment income 9,763 22.141 3,755 6,186 171,339 213,497 Working capital adjustmants Increase in debtors Increase in creditors Increasel(decrease) in deferred income Net Cash flows from operating aGtivities 14 15 (262.098) 182,247 220,239 (62,644) 58,750 14,585 311,727 195,018 Cash flows from Investing actlvlties Interest receivable and similar income Purchase of tangible fixed assets 22,141 6,186 28,709 13 Net cash flows from investing activities 22,141 22.523 Net increase In cash ancl cash equivalents 333,868 172,495 Cash and cash equivalents at 1 April Cash and cash equivalents at 31 March 1,353,776 1,181,281 1,687,644 1,353.776 All of the cash flows are derived from continuing operations during the above two periods. 21
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 1 Charify status The charity is limited by guarantee, incorporated in England and Wales. and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the evenl of liquidation. The address of ils registered office is.. Unit 6. Sovereign House, Sovereign Business Park, Ashinglon, NE63 8UG 2 Accountlng pollcl88 Summary of slgnlflcant accounting policies and key accountlng estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been Gonsistently applied to all the years presented, unless otherwise stated. Slatement of compllanGe The financial statemenls have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effective 1 January 2019) - {Charities SORP (FRS 1021), the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). They also comply with the Companies Act 2006 and Charities Act 2019. Basls of praparation Northumbrian Citizens Advice Bureau meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othernise stated in the r81evanl accounting policy notes. The finanGial statements are prepared in sterling, which is the functional currency of the entity and rounded to the nearest £. Golng Concern The financial statements have been prepared on a going concern basls. The truslees assess whather the use of golng concem is approprialè l.e. whether there are any malerial uncertainties related to events or conditions that may cast significant doubt on the ability of the charily to continue as a going concern. The truste8s make this assessment in respect of a period of one year from the date of approval of the financial stalements. Estimatlon unc8rtalnty and judgements The preparation of the financial statements requires management to make judgements. estimales and assumptions that affect the amounts reported. There are no significant estimates or judgementals included in the preparation of the financial statements. Income and endowments All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. Th8 following specific policies are applied to particular categories of income: 22
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 Donations and 18gacles Donations are recognised when the charity has been notified In writing of both the amount and setllement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds. the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period. Grants rec8ivabl• Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been rnet. Where performance conditions are attached to tha grant and are yet to be met, the income is recognised as a liability and Included on the balance shaet as deferred income to be released. Deferred income Deferred Income represents amounts received for future periods and is released to incomlng resources in the perlod for which, it has been received, Such income 15 only deferred when: The donor spec5fles that the grant or donation must only be used in future accounting periods; or The donor has Imposed conditions which must be met before the charity has unGonditional entitlement. Gifts in klnd Income from donated goods is measured at the fair value ol the goods unless it is not practical to relisbly m8asure it, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognlsed In the accounts when received if th8 value can b8 reliably m&asured, No amounts are included for the contribution of general volunteers. Investment Income Interest on funds held on deposit is included upon notification of the interest paid or payable by the bank. This is normally upon receiving the bank slalement from the bank. Charltable actlvltles Income from contracts for the supply of services is recognised with the delivery of the contracted SeICe. This is classified as unrestricted 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. Expenditure Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT whiGh cannot be fully recovered. and is classified under headings of the statement of financial activities to which it relales: Charitable actlvltles Charitable expenditure comprises those costs incurred by the charily in the delivery of its aclivities and services for its beneficiaries. It includes both costs that can be allocated direclly to such activities and those costs of an indirect nature necessary to support them. 23
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 Support costs Support costs include central functions and have been allocated to activity cost categories on a basis onsistent with the use of resources. for example. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Allocation of support costs has been reviewed during the current year to more accurately reflect the operations of the charity. This has resulted in a decrease in support costs compared to previous years. Governance costs These include the costs attributable to the charlty's compliance with constitutional and ststutory requirements, including audil, strategic management and trustees meetings and reimbursed expenses. Taxatlon The charity is considered to pass th8 tests Set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definilion of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital galns received within categories covered by Chapler 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tanglble flxed assets Tangible assets are initially recorded at cost. and subsequenlly stated at cost less any accumulated depreclation and Impairment losses. Capital ilems over £5,000 are Gapitalised as fixed as88ts, othenM18e they are expended In the current year. Depreciation and amortisatlon Depreciation is provided on tangible fixed assets so as to write off the cosl or valuation, less any estimated residual value, over their expected useful economic life as follows: Asset class Furniture & Equipmenl Dopreciation method and rate 25 1 straight line A full year of depreciation is charged in the year of acquisition. Trade debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts. Cash and cash equivalents Cash and cash equivalenls comprise cash on hand and call deposits, and other short-term (less than 12 months) highly liquid investments that are readily convertible lo a known amount of cash and are subject to an insignificant risk of change in value. Trade creditors Credilors and provisions are recognised where the charily has a present obligation resulling from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation Can be measured or estimated reliably. Creditors and provisions are nomially recognised at Iheir settlement amount after allowing for any trade discounts due. 24
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 Fund structure Unrestricted income funds are general funds that are available for use at the trustees's discrelion in furtherance of the objectives of the charity. including those which have been designated. Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees. Restricled income funds are those donated for use in a particular area or for specific purposes. the use of which is restricted to that area or purpose. Operating leases Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable und@r operating leases are charged in the Staternent of Financial Activities on a straight line basis over the lease term. Pensions and other post retlrement obllgalions Contributions to defined contribution plans are recognised as an expense in the period in which Ihe related seNice is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are nol expected to bg settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense In th6 period in which it arises. 25
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 3 Income from donations and legacies Unrestrict8d funds General Restrlcted funds Total 2024 Total 2023 Donations and legacies., Donations from individuals Grants, including capital grants; Grants from other charities 5,735 5,735 7,300 52,224 57,959 52,224 72,780 Total for 2024 57,959 80,080 Total for 2023 80,080 80,080 Restricted funds General 2024 2023 Parish council donations Madeleine Kinlen donation Gift aid Donations 2,795 2,795 2,985 2,940 5,735 2,940 5,735 4,315 7,300 The 2023 balance of £7,300 was unrestricted. 26
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 Restricted funds G8n8ral 2024 2023 Grants Rothbury Parish Council Rwmann Joicey Trust Prudho8 Town Council Blyth Town Council Alnwick Town Councll Morpeth Town Council Rothley Trust Hexham Town Council Ashington Town Council Cramlington Town Council Community Foundation Louth Foundatlon Ponteland Town Council Seaton Valley Council 500 1,000 3,000 11,000 5,000 5,280 10,500 5,000 3,000 16,000 2,500 10,000 10,500 10,000 3,000 14,224 2,500 500 10,000 500 1,000 10,500 10,000 3,000 14,224 2,500 500 10,000 500 1,000 Total for 2024 Total for 2023 52,224 72,780 52,224 72,780 72,780 72,780 The 2023 balance of £72,780 was unrestricted. 27
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 4 Income from charitable actlvltles Unrestricted Restricted Total Total Funds Funds 2024 2023 Charitable A¢tivitles Assura PIC 11,000 11,000 Adapt North East- Norish Partnership Berwick Community Development Trust- Nourish Partnership Community Foundation- Capital Grant Community Foundation- Shared Prosperity Cumbria CVS 5,000 5,000 2,500 2,500 9,438 9,438 300 300 DWP Access to work 1,122 1,122 Northumberland County Council Housing Services Energy Saving Trust- Enegy Redress National Energy Action Newcastle Unlversity NHS Foundation Trust 12,389 12,389 16,519 164,182 164,182 81,526 25,143 25,143 2,206 2,206 72.000 72,000 Northumberland County Council VCSE 100,000 100,000 33,333 Northumberland - Thriving Together Northumberland County Council Thrving Togelher co production Northumberland County Councll Training Programme Thriving Together- Olher Macmillan Cancer Support - Northern Cancer Voices 66,667 50,000 10,000 250 7,000 National Energy Action - smart meters NHS Foundation Northern Cancer Voices 22,250 50,000 North of Tyne Combined Authority- Adult Education 103,072 103,072 North of Tyne Combined Authority Mulitply 193,139 193,139 173,801 28
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 North of Tyne Combined Authority- Shared Prosperity North of Tyne Combined Authority Welfare Right in Schools North Steads Wind Farm 440,930 440.930 76,697 76,697 50,066 11,000 11,000 Northem Power grid Northem Power grid - hardship fund Northumbria Healthcare NHS 130,192 130,192 69,086 16,140 65,000 Northumberland Bridge Northumberland Community Enterprise- Nourish Partnership MaPSOAP County Council- 2,352 2,352 5,000 850,606 397,554 1,248,160 639,951 Department Work Pensions - Kickstart Macmillan C8ncer Support Citizens Advice - Post Office 17,661 161,226 161,226 79,357 89,243 89,243 49,400 Citizens Advice Help to Clalm F2F Cltlzens Advice Cost of Llvlng capaclty Cltlzens Advice - Gambling Harm Cltizens Advice - DRO 215,252 215,252 202,709 15,000 500 Citizens AdviGe- Armed Forces 2,000 2,000 Citizens Advice- Energy Citizens Advice- Guardian 68,719 68,719 37,879 37,879 Citizens Advice- Other Building Better Opportunities Bridge Northumberland Council -core 1,717 1,717 174,349 623,091 623,091 304,000 Norlhumberland County Council Welfare Benefits 166,000 Norihumberland Energy Advice Northumberland Energy Vouchers Northumberland County Energy Vouchers Admin Northumberland County Council- GP Surgeries County Council- 69,099 69.099 70,000 County Council- 195,000 195.000 195,000 Council- 60,000 60.000 50,000 50.000 29
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 Northumberland MECC County Council- 25,000 25,000 Northumberland Poverty & Hardship Ray Wind Farm CIC VONNE- ICB Social Prescribing SCENE North East- Partnership Citizens Advice Programme County Council- 49,000 49,000 7,500 7,500 20,964 20,964 Nourlsh 10,000 Energy Advice 50,075 Total 1,797,244 2,481,275 4,278.519 2,700,646 Total for 2023 700,446 2,000,200 2,700,646 30
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 5 Investment Income Unrestrfcted funds General Restricted funds Total 2024 Total 2023 Interest receivable and similar income,, Interest receivable on bank deposits 22,141 22,141 6,186 Total for 2023 6,186 6.186 6 Other Income UnrestriGted funds General Restrlcted funds Total 2024 Total 2023 Other income 100 100 4,345 The 2023 balance of £4,345 Included unrestrlcted Income of £3,289 and restricled income of £1,056. 7 Expendlture on charitable activitles Activity undertaken dlreclly Actlvlty support osfs 2024 2023 Generalist advica Governance costs 3,740,589 410,985 23,428 4,151,574 23,428 2,558,185 17,144 2,575,329 3,740,589 434,413 4,175,002 Unrestrlcted Total 2024 Tolal 2023 General Rastrlcted Generalist advice Support costs 1,370,244 373,260 2,370.345 61,153 3,740,589 434,413 2,225,075 350,254 1,743,504 2,431,498 4,175,002 2,575.329 31
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 In addition to the expenditure analysed above. there are also governance costs of £23,428 {2023 £17.144> which relate directly to charitabSe activities. See note 8 for further details. 8 Analysls of governance and support costs Ralsing funds expendlture Support Costs allocated to charitable activities Governanco costs Support costs Total 2024 Total 2023 Slaff costs Governance cost8 410,985 410,985 23,428 333,110 17,144 350,254 23,428 23,428 410,985 434,413 Governance costs Unrestri¢ted funds General Total 2024 Total 2023 Audit fees Audit of the financial statements other fees paid to auditors Legal fees Allocated support costs 11,000 11,000 6,250 920 858 9,116 17,144 1,059 11,369 23,428 1,059 11,389 23,428 9 Trustees ramuneration and expenses No trustees. nor any persons connected with them, have received any remuneration from the charity during the year. No Irustees have received any other b8neflts from the charity during the year. 32
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 10 Staff costs The aggregate payroll costs were as follows.. 2024 2023 Staff costs during the ygar wero: Wages and salaries Social security costs Pension costs 2,758,924 218,316 53,329 3,030,569 1,779,208 145,369 36,202 1,960,779 The monthly average number of persons (including senior management I leadership team) employed by the charity during the year expressed as full time equivalents was as follows: 2024 No 2023 No Project.. client facing worker Project.. supervision Project.. administration Advice development Back office & management Cleaners 70 15 42 13 11 112 72 No employee received emoluments of more than £60,000 during the year. The total employee benefiis of the key management personnel of the charity were £159,011 12023 £129,945). 11 Audllors. remuneration 2024 2023 Audit of the financial statements 11.000 6,250 Other fees to auditors The auditing of accounts of any associate of the charity All other non-audit services 11,000 6,250 920 11,000 7,170 12 Taxation The charity is exempt from taxation in respect of income or capital gains received wilhin categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively to charitable purposes. 33
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 13 Tangible fixed assets Furniture and equipmant Total Cost At 1 April 2023 39,053 39,053 At 31 March 2024 39.053 39,053 Depreciatlon At 1 April 2023 Charge for the year 8,927 9,763 8,927 9,763 At 31 March 2024 18,690 18,690 Net book value At 31 March 2024 20,363 20,363 At 31 March 2023 30,126 30,126 14 Debtors 2024 2023 Trade debtors Prepayments & accrued income Accrued income Other debtors 297,559 10,135 206,351 579 31,979 16,107 203,459 981 514,624 252,526 1S Croditors: amounts falling due within one year 2024 2023 Trade creditors Other taxation and social securily Other creditors Pension scheme creditor Accruals and deferred income Deferred income 42,842 157.105 12,404 12,096 122,844 258,572 3,383 35,043 28,136 8,402 90,080 38,333 605,863 203,377 34
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 2024 2022 Deferred income at 1 April 2023 Resources deferred in the period Amounts released from previous periods 38,333 258,572 38,333 52,918 38,333 52,918) 38,333 Deferred income at 31 March 2024 258,572 Deferred income held at the year end relates to grant income received in advance, where perfomiance conditions have not yet been met. 16 Obligations under leases and hlra purchase contracts Operating lease commltments Total future rllinlmum lease payments under non-cancellable operating leases are as follows: 2024 2023 Land and buildings Within one year Between one and five years After flve years 49,093 148,800 17,350 49,722 153,886 53,050 215,243 256,658 Other Within one year 2,775 35
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 17 Funds Balance at 1 Aprll 2023 Balance al 31 March 2024 Incomlng resourcas Resourc8s expendod Transfers Unrestrlcted funds General General funds 572,810 1,877,444 (1,743,504) 498,418 1,205,168 Deslgnated Operating Costs 650,000 {450,000) 48,418 200,000 Total unrestrlcted funds 1,222,810 1,877,444 1,743.504) 1,405,168 Restrlcted funds Assura PIC Building Better Opportunities Proj'ect Citizens Advice- Armed forces Citizens Advlce- Guardian Cltlzens Advice Help to Clalm Citizens Advice- MAPS Community Foundation- Capital Grant Community Foundation- Shared Prosperity Access to work Macmillan Macmillan Cancer Support - Northern Cancer Voices Madeleine Kinlen National Energy Action NHS Foundation Trust North of Tyne Combined Authority - Mulitply North of Tyne Combined Authority- Shared Prosperity North of Tyne Combined Authorily- Welfare Right in Schools North Steads Wind Farm Northern Power grid Northern Power grid - Hardship fund 11,000 11,500) 9,500 1,717 11,717) 2,000 37,879 12,0001 (37,8791 215,252 397,554 1215,252) 1349,136) {48,418) 2,500 2,500 9,438 1,122 161,226 (9,438) {1,122) (161 ,226) 26,466 23,402 (26,466) (23,402) {25,143) 25,143 72,000 72,000 193,139 (186,9111 6,228 440,930 (440.930} 76,697 11.000 130,192 {76.697} (770) (130,192) 10.230 13,031 18,771 J 4,260 36
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 Balance at Balance at 31 March 2024 Incoming resources Resources expend8d 2023 Transfers Northumberia Healthcare NHS Northumberland County Council- Bridge Northumberland County Council Energy Advice Northurnberland County Council- Energy Vouchers Northumberland County Council- GP Surgeries Northumberland County Council- Housing Service Northumberland County Council- MECC Northumberland County Council- Poverty & hardship Northumberland County Council - ThIng Together co production Northumberland County Councll- VCSE Ray Wind Farm CIC The Energy Savings Trust VONNE- ISB Social prescribing 63,700 (59,852) 3,848 2,352 12,352) 66,099 {66,099) 57,202 195,000 (177,253) 74,949 50,000 (50,000} 12.389 (12,389) 25,000 (2,930) 22,070 49,000 {49,000) 26,440 (20,425) 6,015 100,000 7,500 164,182 (100,000) 17,500) (164,182) 20,964 20,964) Total rastrlctad funds 210,241 2,481,275 2,431,498 (48,418) 211,600 Total funds 1,433,051 4,175,002 4,358,719 L 1,616,768 The specrfic purposes for which the funds are to be applied are as follows: Designation of operating costs: the trustees have designated funds to invest in advice activity in 24125 that is currently unfunded elsewhere. Assura PIC Funding for Social Prescribed activities provided by VSCE organisations Building Better Opportunities - Brldge Provision of benefit5 advice as part of an employability partnership project 37
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 citlzens Advice - Armed Forces A pilot fund to deliver advice to ex armed force personnel Citizens Advice - Energy Funding to deliver energy advice to clients Citizens Advice - Guardlan funding to 8xpand community advice provision Cltlzens Advice - Help to Claim "National Citizens Advice funded project from The Department For Work and Pensions (DWP) for Ihe provision of Universal Support: Help to Claim. This provides digital and face to face advice for Universal Advice claimants.. Cltlzens Advice - MAPS 'To provide a debt advice and casework service to people experiencing financial hardship, funded by tha Money Advice SeNlce in Partnership with Citizens Advice.. Community Foundatlon - Capital Grant Funding to update office facilities Community Foundatlon - Shared Prosperlty Match funding for an Employabilty partnership 'Solid Foundations, DWP Accoss to work Funding to support staff th workplace adjustment needs Macmillan funding to deliver advlce to client suffering with cancer Macmillan Cancer Support - Northern Cancer Voices TT 8mployed an Engagement officer to work for NCV gathering testlmonies from CanGer patienls Madeleinè Klnl8n To alleviate or mitigate impoverishm8nt for local residents in th BerwSck district area National Energy Action To provide information about smart meter5 in the community NHS Foundatlon Trust To develop a volunteer skills passport North of Tyne Combined Authorlty - Multiply To provide training in basic numeracy skills to Northumberland residents via a consortium of VSCE partners North of Tyne Combined Authorlty - Shared Prosperity Employability partnership 'Solid Foundations, North of Tyne Combined Authority - Welfar8 Right In Schools To provide advice wthin schooSs to parents and carers 38
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 North Steads Wind Farm Funding to update office facilities Northern Pow8r Grld A fund to deliver energy advice to customer of Northern Power Grid Northern Power grld - Hardship fund A fund to distribute small crisis payments to customers of Northern Power Grid Northumbria Healthcar8 NHS Health & Well-being sessions for NHS staff delivered by the VCSE Northumberland County Councll - Bridge See Building Better Opportunites tab above Northumberland County Council - Energy Funding to deliver energy advice Northumberland County Council - Energy VouGhers funding for crisis payment to be made to client experienceing fuel poverty Northumberland County Council - GP Surgeries Funding to deliver advice in GP surgeries Northumberland County Councll - Houslng Services To provide debt advice to Homes for Northumberland tennants Northumborland County Councll - MECC To facililate Making Every Contact Count training sessions for VCSE organisations Northumberland County Council - Poverty & Hardship To provide a webpage with Employability opportunities for Northumberland residents Design and develop and manage the application process for VCSE projects which tackle Health Inequalites Northumberland County Councll - VCSE Commission as the support for the VSCE in Northumberland Ray Wind Farm CIC Funding to update office facilities The Energy Savlngs Trust Delivery of energy advice through the Energy Redress scheme VONNE - ICB Soclal Prescibing Funding to improve links belween Social Prescribers and building VSCE capacity to improve health inequalities in Communities. Transfgrs During the year a total of £67,370 was transferred from re5triGted to unrestricted reserves representing unspent amounts to be used for general purposes. 39
Northumbrian Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 18 Analysis of nat ass818 between funds Unrestrlcted General Deslgnated Restrlcted Total funds Tangible fixed assets Net current assetsl(liabilitl8s) Total net assets 20,363 1,184,805 20,363 1,596,405 200,000 211,600 1,205.168 200.000 211,600 1,616,768 Unrestrlcted Tolal funds at 31 March 2023 General Dosignated Restricted Tangible fixed assets Net current assetsl(Ilabllltles) Tolal net assets 30,126 542,684 572,810 30,126 1,402,925 650,000 210,241 650,000 210,241 1,433,051 19 Analysls of net funds At 1 April 2023 Flnanclng cash flows At 31 March 2024 Cash at bank and in hand 1.353,776 333,868 1,687,644 Net funds 1,353,776 At 1 Aprll 2022 333,868 Financing ash flows 1,687,644 At 31 March 2023 Cash at bank and In hand 1,181,281 172,495 1,353,776 Nel funds 1,181,281 172,495 1,353,776 20 Related party transaetlons There were no related party transactions in the year. 4Q