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.

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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 se￿Or 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 ￿e￿orkS 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 pla￿S 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 Rese￿eS 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.
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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 be￿een 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
Se￿ICe. 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 - Th￿Ing
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