2025-03-31-accounts - Northumbrian Citizens Advice Bureau

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Company number: 08669019 Charity number: 1155717

Northumbrian Citizens Advice Bureau

Report and financial statements For the year ended 31 March 2025

Northumbrian Citizens Advice Bureau

Reference and administrative information

for the year ended 31 March 2025

Company number 08669019 Charity number 1155717

Registered office and operational address : Unit 6, Sovereign House, Sovereign Business Park, Ashington, Northumberland. NE63 8UG.

Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Lucy Ballantyne Chair (appointed 29th August 2024, appointed to Chair 5th December 2024) M J Durkin N Thompson Vice Chair R J N Pope Treasurer D Armit K E Connell T Frazer C Holland J Iley M Ten Hove Lee C Robinson K Salton (resigned 29th August 2024) B Waugh D Laux (appointed 13th August 2024) Key management A Conway Chief Executive Officer personnel G Wright Facilities Manager N Duffy Thriving Together Programme Director R Turnbull Operations Director Bankers Unity Trust Bank plc 4 Brindley Place Birmingham B1 2JB

Northumbrian Citizens Advice Bureau

Reference and administrative information

for the year ended 31 March 2025

Solicitors

Auditors

Muckle LLP Time Central, 32 Gallowgate Newcastle upon Tyne NE1 4BF

Slade & Cooper Limited Beehive Mill, Jersey Street, Manchester, M4 6JG

Northumbrian Citizens Advice Bureau

Trustees’ annual report

for the year ended 31 March 2025

The trustees present their report and the audited financial statements for the year ended 31 March 2025. Included within the trustees’ report is the directors’ report as required by company law.

Reference and administrative information set out on page 1 and 2 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Northumbrian Citizens Advice Bureau (the Charity) is a company limited by guarantee and a registered charity. It is also known and referred to as Citizens Advice Northumberland.

Purposes and aims

The Charity’s objects, as outlined in the articles 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 poverty, sickness and distress in particular, but without limitation, for the benefit of the community in Northumberland and surrounding areas.

The Charity’s aims are undertaken to further our charitable purpose for public benefit:

to provide the advice people need for the problems they face,
to improve the policies and practices that affect people's lives.

The Charity seeks to meet the objectives and aims by:

providing free, independent, confidential and impartial advice and information services, which are predominantly targeted at the needs of local communities in Northumberland.
using the valuable evidence of our clients’ experience to identify areas of social need, discrimination, prejudice and exclusion, campaigning for changes in legislation and practices that improve individual and community wellbeing.
through our support of the Voluntary, Community and Social Enterprise Sector VCSE within Northumberland, collaborating with local charities, local government, educators, and health and care providers to coordinate support across the community, represent the community voice, and influence local policy and improve local practices.

In fulfilling its objectives and aims, Citizens Advice Northumberland achieves its legal purpose of promoting justice and protecting rights, helping people understand their rights, providing advice and representation, and influencing policy and practice to improve the system.

The trustees confirm that they have referred to the requirements of section 17 in the Charities Act of 2001 and the Charity Commission’s general guidance on public benefit when planning activities, setting priorities and exercising any powers or duties to which the guidance is relevant.

Northumbrian Citizens Advice Bureau

Trustees’ annual report

for the year ended 31 March 2025

The Charity’s values:

Free - everyone can access services regardless of their circumstances or where they live and through whatever channel suits them best.

Independent - we receive funding from local and regional government bodies, but we are not affiliated with any government institution.

Confidential - systems and procedures ensure complete confidentiality and will only be breached when required by law or for safeguarding purposes.

Impartial - we 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.

Achievements and performance

The charity's main activities and who it tries to help are described below. All its charitable activities focus on the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress and are undertaken to further Northumbrian Citizens Advice Bureau’s charitable purposes for the public benefit.

How the Charity helped people in 2024/25 (beneficiaries of our services)

Advice Services - in 2024/25 the Charity’s advice service helped a total of 59,433 clients of which 42,741 were unique. We supported 47,207 cases with 172,648 different client interactions. Advice was delivered by 137 staff and 75 volunteers (on the 31st March 2025), face to face in local offices and in community settings such as schools and GP surgeries or remotely via telephone, email and web chat services.

This resulted in extra income for the local community of £17,196,239 and £8,165,129 of debt written off, managed or rescheduled.

The six most significant categories that clients asked for help with in 2024/25 were:

Debt - 54,821 separate issues,
Benefits and tax credits - 20,495 issues
Benefits / universal credit - 16,336 issues,
Utilities and communications - 13,806 issues,
Financial services and capability - 11,326 issues,
Consumer goods and services - 8,115 issues.

Other significant issues that clients asked for help with in 2024/25 included charitable support and food banks, housing, family and relationships, immigration and health and community care.

Clients' satisfaction feedback is consistently positive regarding the value of the advice services provided. 91% of clients responding to independent surveys in 2024/25 felt that Citizens Advice Northumberland had helped them find a way forward with their problems, with 90% stating that they would recommend our services.

Northumbrian Citizens Advice Bureau

Trustees’ annual report

for the year ended 31 March 2025

Case studies consistently demonstrate the vital role we play in supporting people through complex issues at their most vulnerable moments. Client feedback is overwhelmingly positive, with the following comments being representative:

‘I feel the local offices are just brilliant. It makes all the difference to speak to someone face to face. Thank you,
Just to say a big thank you for helping me to fill in the Attendance Allowance form. I am now receiving the benefit. I am extremely grateful for all your help!,
The Ashington branch has and is supporting me with all of my difficulties. And they are so good and accommodating, I can't thank you all enough. Keep up the excellent work. Thank You.
An amazing organisation that will and always will be happy to help you with anything from A-Z. Thanks.
I am writing this email to express my deepest gratitude for the exceptional support I have received from the Help to Claim team at Citizens Advice over the past few weeks’.

Research and Campaigns - the Charity collates valuable client experience to inform policies and practices at local, regional and national level. Through lobbying for change, where change is needed, the Charity supported many, many vulnerable and disadvantaged individuals that had not directly sought services or advice. In 2024/25, advisers created 678 evidence forms based on their clients' experiences. These were used to inform research on a wide range of issues, including the rented housing standards, energy costs and disability allowance. Our research contributed to changes in key policies such as the reinstatement of Winter Fuel Payments for over 9 million pensioners (in June 2025).

Voluntary, Community and Social Enterprises (VCSE) Support - as Thriving Together, the Charity provides a platform for collaboration between local VCSE organisations and key statutory stakeholders such as Northumbria NHS Trust and Northumberland County Council. Acting as a conduit for smaller voluntary sector organisations, Thriving Together with a staff of 6.2 FTE, creates a unique opportunity for collaboration, partnership working, building capacity and maximising existing resources. In 2024/25, through Thriving Together’s Community Connectors, 497 introductions and contacts were made to link voluntary organisations and networks across the county, promoting collaborative opportunities to ensure even the smallest voice in the sector is heard and diverse needs across the county are recognised and supported. 430 voluntary sector partners attended Thriving Together networking events providing a spectrum of support on funding and resource, projects, health and wellbeing events and employability. Feedback from network attendees is overwhelmingly positive, with the following quotes typical regarding satisfaction:

‘Thank you for putting these events on- its great to see the breadth of voluntary work going on in the county.
another fantastic event that is conducted in a way that feels informal and welcoming and shared vision to build upon assets in Northumberland by connectivity. Thank you and well done.
Fantastic day! Made some great contacts!
Absolutely fantastic turnout today. It was so good to meet so many people - new faces and old.
Excellent event, best one I have attended in 12 months. I've had great support’

The launch of the Northern Veterans Network in 2024/25 marked a significant milestone. The initiative aims to ensure veterans receive the support and recognition they deserve, while also fostering stronger community ties.

Northumbrian Citizens Advice Bureau

Trustees’ annual report

for the year ended 31 March 2025

During 2024/25 Thriving Together facilitated direct funding to the value of £1,517,925 to VCSE organisations in Northumberland to build skills, capacity, and connections across Northumberland.

The wider social value of our services

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 poverty, 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 2024/25 the Charity’s work resulted in savings across the following sectors:

Local Authority by preventing homelessness and housing evictions and mental health services - £4,956,385.
NHS by reducing use of mental health and GP services, and keeping people in work - £3,304,452,
● Department of Work and Pensions by keeping people in work - £3,837,066,
Criminal Justice System by preventing housing evictions and homelessness - £551,245,
Housing Providers (by preventing housing evictions) - £13,543,547,
Public value of improving clients' wellbeing (emotional wellbeing, family relationships and positive functioning) - £113,288,680

For every £1 invested in Citizens Advice Northumberland the return on investment (ROI) was:

£6.28 in fiscal value,
£37.33 in public value,
£22.06 in value to the people we help.

The value of our volunteers

Citizens Advice Northumberland’s volunteers play a pivotal role in delivering outstanding information, guidance, and advice services. Through rigorous training and structured supervision, they become fully integrated into the organisation, supporting a diverse range of activities. These include interviewing clients, conducting research, explaining options, assisting with forms, and contributing to essential business functions, such as governance.

Volunteering with Citizens Advice Northumberland’s offers numerous benefits, from making a meaningful difference in people’s lives to developing new skills, boosting confidence, and gaining valuable work experience. Volunteers receive comprehensive training, connect with new people, and actively contribute to their community.

Northumbrian Citizens Advice Bureau

Trustees’ annual report

for the year ended 31 March 2025

In 2024/25, our volunteers at Citizens Advice Northumberland donated approximately 21,361 hours, a contribution to the organisation valued at £553,108. Their enhanced skills and employability contributed £28,977 to the economy, while improvements in mental health and wellbeing generated £144,534 in societal benefits, particularly in reducing costs for the NHS. Overall, the value to society of our volunteers in 2024/25 was estimated at £726,619.

Financial review

Financial Position

Incoming resources for the year were £5,015,891. Of this £2,293,230 related to restricted funds. At 31 March 2025 total funds were £1,814,551 of which £1,656,335 related to unrestricted funds and £158,216 related to restricted funds not available for general purposes of the charity at the end of the reporting period.

Policy on reserves

The Board of Trustees is committed to maintaining a level of financial reserves which will:

provide sufficient working capital/cash to meet the operational 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 to:

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 the forecast costs of planned projects/development.

Based on the above objectives the Board of Trustees has determined that the level of Unrestricted Funds freely available - the 'Free Reserves' - should equate to £2,377,125. The Free Reserves at the end of the period were £1,643,149 (2023/24 - £1,184,805). The trustees will monitor and review both the policy and reserves levels.

Investment Policy and Objectives

In order to promote its objects but not for any other purpose, the Charity has the power to invest or deposit funds in any lawful manner whilst having regard to the suitability of investments and the need for diversification. These powers are outlined in its Articles of Association at article 3.19. No investments other than cash held on deposit were held at the period end.

Funds in Deficit

No funds were in deficit at the end of the financial year.

Northumbrian Citizens Advice Bureau

Trustees’ annual report

for the year ended 31 March 2025

Going Concern

The trustees are satisfied that the Charity is able to operate for the foreseeable future on the basis of known and reasonable projected levels of income and therefore adopting the going concern basis of accounting is appropriate.

Funding and Income Generation

Citizens Advice Northumberland was funded in 2024/25 by:

Northumberland County Council - for a wide range of core grant advice services and projects on energy and income maximisation,
Citizens Advice - for the provision of a range of services including debt and money advice, Universal Credit claimant support, advice to Post Office postmasters and energy advice and support,
Energy Savings Trust for Energy Redress, Northern Gas Network and Northern Power Grid - providing advice on fuel poverty, support for vulnerable energy customers and for carbon emission reduction initiatives,
Macmillan Cancer Support - for the provision of a welfare benefits advice service for people affected by cancer,
Town and Parish Councils - supporting the provision of local advice services,
North of Tyne/North East Combined Authority - for the provision of Welfare Rights Advice and support in schools, and volunteer visionary programme,
NHS Integrated Care Board - for the provision of advice in GP Primary Care Networks.

In addition to the above, the Charity received funding from a number of other sources including Community Foundations, the Rothley Trust, Assura and individual donations. This funding helped support a variety of advice-related activities during the period.

During the year Thriving Together 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 (part of which is used to support our TT networks), Population Health Management programmes to tackle health and wellbeing inequalities and Making Every Contact Count (MECC) training sessions,
North East Combined Authority/North of Tyne Combined Authority - funding the Solid Foundations (UKPSF) employability programme, Multiply adult numeracy programmes and the Adult Education Budget for community-led training courses,
NHS - providing Health and Wellbeing activities for staff and the Volunteer Skills Passport,
NHS Integrated Care Board (℅ VONNE) - for the Healthy Communities project and social prescribing.

Northumbrian Citizens Advice Bureau

Trustees’ annual report

for the year ended 31 March 2025

Major Risks

The major risks in 2024/25:

a changing and retracting funding landscape after Covid 19 and cost of living crisis - we mitigate risk through the establishment of clear funding targets, ongoing strategic planning and reporting, and by adapting our funding approaches to align with emerging opportunities and challenges.
inability to secure resources to deliver against increasing demand for services - risk is mitigated by comprehensive monitoring of staff and volunteer wellbeing, tracking of sickness and attrition rates, and conducting regular engagement surveys.

All risks are managed in accordance with our Risk Management Policy. Risks are regularly reviewed and amended to reflect changing risk exposure and to ensure mitigation strategies remain effective.

Pension Liability

Citizens Advice Northumberland operates a defined contribution scheme and therefore has no pension liabilities.

Designated funds and Commitments

Material amounts designated or otherwise committed as at the end of the reporting period were zero.

Plans for the future

Over recent years, the burden of falling living standards and the cost of living crisis has led to an unprecedented demand for the Charity’s services. To meet this demand, the charity continues to grow. Income for the year was strong at £5,015,891 (2024: £4,358,719). We have also seen significant growth in staff numbers to meet demand, increasing from an average of 112 FTE staff in March 2024 to 122 FTE in March 2025. Such growth has brought significant challenges in people management and retention.

Drawing on recent experience and evolving client needs, the trustees endorsed a number of key strategic developments for 2024/25. This strategic vision is described in the Business Plan 2023/2026 and provide six business priorities to steer growth, embrace opportunity and maintain excellence in services:

1. Ensure equitability high 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,

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,

Northumbrian Citizens Advice Bureau

Trustees’ annual report

for the year ended 31 March 2025

Maintain appropriate financial control that delivers on the Charity's contractual obligations, whilst also ensuring long term organisational viability,
Be an exemplar local employer , ensuring strong recruitment and retention of paid staff and volunteers, with an offer that places work-life balance and a culture of "putting something back" at its heart.

The 2023/2026 Business Plan is currently undergoing its annual review (as of May 2025), under the oversight of the Board of Trustees, and will be revised to incorporate the following key strategic priorities for 2025/26:

Regionalisation - to consider the political and geographical implications of potential regionalisation. This includes exploring strategic partnerships, identifying potential funding opportunities, and evaluating both the risks and benefits of adopting a more regionally coordinated approach to service delivery and advocacy.
Digital and Artificial Intelligence in Advice Service Delivery - to review the integration of digital and AI-enabled practices within its services, with the ambition of becoming a leader in this evolving field. We will assess our current technologies, exploring emerging innovations, and evaluating how AI can enhance our use of data and improve service outcomes. We will closely monitor national trends and developments within the wider Citizens Advice network to manage the risks of adopting new technologies either too early or too late.
Development of Advice Services - strategic plan the development of our advice services to consider geographic reach, demographic engagement, channels of service delivery, areas of specialism, the role of volunteers, and the balance between restricted and unrestricted funding sources. Our commitment to innovation is balanced by a clear priority to ensuring continued access for those who are digitally excluded, with high-quality telephone and face-to-face support remaining a core offer from our offices and through community outreach across the county.
Diversification of Funding Beyond Advice Services - as a recognised leader in the regional third sector, assess opportunities to diversify funding beyond the scope of advice services. This includes evaluating our current leadership position, identifying avenues for growth and funding, and analysing the associated risks and potential rewards of expanding our role within the Voluntary, Community and Social Enterprise (VCSE) sector.

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 line with the Charity’s Articles of Association.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. All trustees give their time voluntarily and receive no benefits from the charity. On 31st March 2025, there were 13 trustees.

Board of Trustees

The Charity is governed by the Board of Trustees, who are directors for the purpose of company law. The Board of Trustees is responsible for setting the strategic vision.

Northumbrian Citizens Advice Bureau

Trustees’ annual report

for the year ended 31 March 2025

The Board of Trustees complies with the standards of excellence, principles and practices outlined by the Charity Governance Code. The trustees carry ultimate responsibility for the conduct of the Charity and for ensuring that it satisfies its legal and contractual obligations.

The Chief Executive Officer, with the support of the Senior Executive Team, operationalises the Board of Trustees’ strategic vision and oversees the day to day running of the Charity on behalf of the trustees.

Trustee Recruitment

Trustees 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 Charity delivers high quality services and meets the needs of its clients. In line with the Instruments and Articles, the maximum number of trustees is 15.

Under the requirements of the Articles of Association, members of the Board of Trustees are elected to serve for a period 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 at the first AGM following their co-option but may then be elected or re-appointed. At the December 2024 AGM, there were 2 re-elections of trustees reaching their second term, election of 2 co-opted trustees newly appointed to the board and appointment of a new Chair. Trustees give their time freely and receive no remuneration.

In line with Charity Commission guidance and the Companies Act, the Charity filed the new trustee appointments with Companies House within 14 days. A resignation form was submitted, complying with statutory obligations, when a member resigned.

There are no ex-officio members serving as a trustee.

Induction and training of Trustees

Newly appointed trustees are provided with a comprehensive induction programme. This includes the current work of the organisation, their obligations under charity and company law, future development plans, financial and staffing resources, safeguarding, EDI and quality and service requirements. Trustees are provided with a mentor and the opportunity to meet frequently with key post-holders. Trustees are required to annual refresh their training for key aspects such as safeguarding, EDI and Data Protection. Any training requested to ensure that the trustees are able to meet their governance requirements is provided.

Organisational Structure

The Board of Trustees meets formally four times a year. Trustees 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 strategic direction 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 Funding, Operation and Audit, Risk and Governance, carry out duties

Northumbrian Citizens Advice Bureau

Trustees’ annual report

for the year ended 31 March 2025

on behalf of the board, report to the board and make recommendations to the board. The Board of Trustees operates independently from management.

The Board of Trustees annually appraises its performance and reviews its membership to ensure the necessary skills and experience. This informs the trustee recruitment processes. Leadership provided by the 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 reviewed at the beginning of each meeting for conflict of interest. Where one of the trustees holds the position of trustee/director of another charity and/or organisation with which the Charity intends to co-operate or liaise, that trustee may be involved in discussions regarding that other entity, but not in the ultimate decision making process.

The organisation operates under a Delegated Authority Matrix that clearly outlines decision-making responsibilities, distinguishing between matters reserved for the trustees and those delegated to staff.

Related parties and relationships with other organisations

The Charity is a member of Citizens Advice, the operating arm of the National Association of Citizens Advice Bureau. The Performance and Quality Framework is part of the Membership Agreement and sets quality standards in terms of advice delivered, client experience, leadership and people management.

Regular and robust audit processes ensure that these quality standards are met.

Operating policies are independently determined by the Board of Trustees in such a way as to fulfil the Charity's objects and comply with membership requirements, including quality compliance, set by Citizens Advice.

Remuneration policy for key management personnel

The remuneration of key senior management personnel is reviewed and set annually by the Board of Trustees. The trustees benchmark remuneration against other charities and similar organisations within the sector, the region and the Citizens Advice network outside of London, also taking into account budget and forecast information.

Risk management

The Trustees maintain oversight of all risk-related matters 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 trustees have given full consideration to the risks pertaining to the organisation and are satisfied that appropriate systems or procedures are established in order to manage those risks.

Northumbrian Citizens Advice Bureau

Trustees’ annual report

for the year ended 31 March 2025

Fundraising

The Charity is required to detail its fundraising from the public. The Charity did not use a professional fundraiser or commercial participator to raise funds. Any monies donated directly from the public followed all guidelines set out by the Charity Commission and applicable law.

Funds held as custodian trustee on behalf of others

The Charity did not hold funds as custodian trustee on behalf of others.

Northumbrian Citizens Advice Bureau

Trustees’ annual report

for the year ended 31 March 2025

Statement of responsibilities of the trustees

The trustees (who are also directors of Northumbrian Citizens Advice Bureau for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently
Observe the methods and principles in the Charities SORP
Make judgements and estimates that are reasonable and prudent
State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

There is no relevant audit information of which the charitable company’s auditors are unaware
The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Northumbrian Citizens Advice Bureau

Trustees’ annual report

for the year ended 31 March 2025

Auditors

Slade & Cooper Ltd were appointed as the charitable company's auditors during the year and have expressed their willingness to continue in that capacity.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

The trustees’ annual report has been approved by the trustees on 03/09/2025 and signed on their behalf by

Lucy Ballantyne

Chair of Trustees

Independent auditors’ report

to the members of

Northumbrian Citizens Advice Bureau

Opinion

We have audited the financial statements of Northumbrian Citizens Advice Bureau (the ‘charitable company’) for the year ended 31 March 2025, which comprise the Statement of Financial Activities (including the income and expenditure account), the Balance Sheet, the Statement of Cash Flows and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charitable company’s affairs as at 31 March 2025, 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 Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial 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 that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we 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 performed, 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 concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements 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.

Independent auditors’ report

to the members of

Northumbrian Citizens Advice Bureau

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the trustees’ report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the trustees’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate 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 agreement with the accounting records and returns; or
certain disclosures of trustees’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the Trustees’ Annual Report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 14, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an

Independent auditors’ report

to the members of

Northumbrian Citizens Advice Bureau

audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

enquiry of management and those charged with governance around actual and potential litigation and claims.
enquiry of the charity's staff, management and those charged with governance to identify any instances of non-compliance with laws and regulations.
reviewing minutes of meetings of those charged with governance.
reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Christy Yun Hing Lau FCCA DChA CTA Senior Statutory Auditor for and on behalf of Slade & Cooper Limited Statutory Auditors Beehive Mill Jersey Street Manchester M4 6JG 6[th] November 2025

Northumbrian Citizens Advice Bureau

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

Unrestricted Funds Note £ Income from: Donations & legacies 3 44,003 Charitable activities 4 2,618,010 Investment income 5 59,937 Other income 6 711 TOTAL INCOME 2,722,661 EXPENDITURE ON Charitable activities Advice and Information 7 2,471,494 TOTAL EXPENDITURE 2,471,494 NET INCOME/ (EXPENDITURE) 251,167 NET MOVEMENT IN FUNDS 251,167 Reconciliation of Funds Funds brought forward at 1 April 2024 1,405,168 Funds carried forward 31 March 2025 1,656,335	Restricted Funds £ - 2,293,230 - - 2,293,230 2,346,614 2,346,614 (53,384) (53,384) 211,600 158,216	Total 2025 £ 44,003 4,911,240 59,937 711 5,015,891 4,818,108 4,818,108 197,783 197,783 1,616,768 1,814,551	Total 2024 £ 57,959 4,278,519 22,141 100 4,358,719 4,175,002 4,175,002 183,717 183,717 1,433,051 1,616,768

A comparative Statement of Financial Activities is found in Note 2 The Statement of Financial Activities includes all gains and losses recognised in the year. All of the Charity's activities derive from continuing operations.

Northumbrian Citizens Advice Bureau

BALANCE SHEET AS AT 31 MARCH 2025

note FIXED ASSETS Tangible Assets 12 CURRENT ASSETS Debtors 13 Cash at bank and in hand CREDITORS: Amounts falling due within one year 14 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES TOTAL NET ASSETS FUNDS Restricted income funds 15 Unrestricted income funds General fund 15 Designated fund 15 TOTAL FUNDS 15	2025 £ 13,186 13,186 496,762 1,869,969 2,366,731 (565,366) 1,801,365 1,814,551 1,814,551 158,216 1,656,335 - 1,814,551	2024 £ 20,363
		20,363 514,624 1,687,644
		2,202,268 (605,863)
		1,596,405
		1,616,768
		1,616,768
		211,600 1,205,168 200,000
		1,616,768

The notes on pages 22 - 38 form part of these accounts.

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

name: Lucy Ballantyne role: Chair of Trustees

Date 03/09/2025

Company Registration Number : 08669019 (England & Wales)

Northumbrian Citizens Advice Bureau

STATEMENT OF CASH FLOWS YEAR ENDED 31 MARCH 2025

note Cash flows from operating activities Net income/(Expenditure) for the period Adjusted for: Depreciation charge 12 Investment Income 5 Decrease/(increase) in debtors 13 (Decrease)/increase in creditors 14 Net cash flows from operating activities Cash flows from investing activities Interest receivable and similar incoming resources 5 Net cash flows from investing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at 1 April 2024 Cash and cash equivalents at 31 March 2025	2025 £ 197,783 7,177 (59,937) 17,862 (40,497) 122,388 59,937 59,937 182,325 1,687,644 1,869,969	2024 £ 183,717 9,763 (22,141) (262,098) 402,486 311,727 22,141 22,141 333,868 1,353,776 1,687,644

All of the cash flows are derived from continuing operations during the above two periods.

There is no debt in the company and therefore no reconciliation of Net Debt is provided.

Northumbrian Citizens Advice Bureau

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Charity 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 event of liquidation.

The address of its registered office is: Unit 6, Sovereign House, Sovereign Business Park, Ashington, NE63 8UG

1 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), 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 2011.

Basis of preparation

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 otherwise stated in the relevant accounting policy notes.

The financial statements are prepared in sterling, which is the functional currency of the entity and rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis.

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

Estimation uncertainty and judgements.

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported.

There are no significant estimates or judgements 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. The following specific policies are applied to particular categories of income:

Northumbrian Citizens Advice Bureau

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement 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 receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it relates. Such income is only deferred when:

The donor specifies 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 unconditional entitlement.

Gifts in kind

Income from donated goods is measured at the fair value of the goods unless it is not practical to reliably measure it, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. 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 statement from the bank.

Income from charitable activities

Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned 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 which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.

Expenditure on charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating per capita and staff costs by the time spent.

Northumbrian Citizens Advice Bureau

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Governance costs

These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustees’ meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within 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.

Tangible fixed assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Capital items over £5,000 are capitalised as fixed assets, otherwise they are expended in the current year.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Furniture and equipment 25% straight line

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 equivalents comprise cash on hand and call deposits, and other short-term (less than 12 months) highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Creditors and provisions are recognised where the charity has a present obligation resulting 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 normally recognised at their settlement amount after allowing for any trade discounts due.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees’ discretion 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.

Restricted 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 under operating leases are charged in the Statement of Financial Activities on a straight-line basis over the lease term.

Northumbrian Citizens Advice Bureau

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Pensions and other post-retirement obligations

Contributions to defined contribution plans are recognised as an expense in the period in which the related service 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 not expected to be 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 the period in which it arises.

Northumbrian Citizens Advice Bureau

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Comparative Statement of Financial Activities Year Ended 31 March 2024 (Including Income And Expenditure Account)

Income from: Donations & legacies Charitable activities Investment income Other income TOTAL INCOME EXPENDITURE ON Charitable activities Advice and Information TOTAL EXPENDITURE NET INCOME/ (EXPENDITURE) Transfers Between Funds NET MOVEMENT IN FUNDS Reconciliation of Funds Funds brought forward at 1 April 2023 Funds carried forward 31 March 2024	Unrestricted Funds £ 57,959 1,797,244 22,141 100 1,877,444 1,743,504 1,743,504 133,940 48,418 182,358 1,222,810 1,405,168	Restricted Funds £ - 2,481,275 - - 2,481,275 2,431,498 2,431,498 49,777 (48,418) 1,359 210,241 211,600	Total 2024 £ 57,959 4,278,519 22,141 100 4,358,719 4,175,002 4,175,002 183,717 - 183,717 1,433,051 1,616,768

Northumbrian Citizens Advice Bureau

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

3. Income from Donations and Legacies

£ Donations and legacies: Donations from individuals 2,932 Parish council donations 7,775 General Grants 33,296 Total 44,003 £ General Grants Ashington Town Council 10,000 Blyth Town Council 5,000 Community Foundation 10,500 Cramlington Town Council 2,500 Haltwhistle Town Council 250 Hexham Town Council 500 Louth Foundation - Morpeth Town Council 750 Ponteland Town Council - Prudhoe Town Council 3,126 Rothley Trust - Seaton Valley Council - St George's United Reform Church 670 Total 33,296 Unrestricted Funds Unrestricted Funds	£ - - - - £ - - - - - - - - - - - - - - Restricted Funds Restricted Funds	Total 2025 £ £ 2,932 2,940 7,775 2,795 33,296 52,224 44,003 57,959 Total 2025 £ £ 10,000 14,224 5,000 - 10,500 500 2,500 2,500 250 - 500 3,000 - 10,000 750 10,500 - 500 3,126 - - 10,000 - 1,000 670 - 33,296 52,224 Unrestricted Funds Unrestricted Funds	£ - - - - £ - - - - - - - - - - - - - - Restricted Funds Restricted Funds	Total 2024 £ 2,940 2,795 52,224 57,959 Total 2024 £ 14,224 - 500 2,500 - 3,000 10,000 10,500 500 - 10,000 1,000 - 52,224

Northumbrian Citizens Advice Bureau

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. Income from Charitable Activities

Advice & Information Services: Funder £ Assura Plc - Building Better Opportunities - Bridge - Citizens Advice - Armed Forces - Citizens Advice - Energy 103,384 Citizens Advice - Guardian - Citizens Advice - Help to Claim - Citizens Advice - MAPS 1,068,357 Citizens Advice - Other - Citizens Advice - Post Office 78,672 Citizens Advice County Durham 12,000 Citizens Advice Newcastle 78 Citizens Advice Scotland 2,955 Community Foundation - Capital Grant - Community Foundation - Shared Prosperity - Cumbria CVS - DWP Access to work - Hirst Welfare Centre 3,088 Home office - UK Visas & Immigration - Leading Link - Macmillan - National Energy Action - Newcastle University - NHS Foundation Trust - North of Tyne Combined Authority - Adult Education 305,893 North of Tyne Combined Authority - Multiply - North of Tyne Combined Authority - Shared Prosperity - North of Tyne Combined Authority - Welfare Right in Schools - North Steads Wind Farm - Northern Gas Network 225,239 Northern Power Grid 148,344 Northumberland County Council - Bridge - Northumberland County Council - Core Service 605,000 Northumberland County Council - Energy Pathways - Northumberland County Council - Energy Vouchers - Northumberland County Council - Energy Vouchers Admin 65,000 Northumberland County Council - GP Surgeries - Northumberland County Council - Housing Services - Northumberland County Council - Inclusive Economy - Northumberland County Council - MECC - Northumberland County Council - Poverty & Hardship - Northumberland County Council - VCSE - Ray Wind Farm CIC - The Energy Savings Trust - VONNE - ICB Social Prescibing - Total 2,618,010 Unrestricted Funds	£ - - - - 12,626 332,001 345,500 - - - - - - - - 1,230 - 17,336 4,935 145,813 - - - - 189,112 577,945 107,260 - - - - - 40,000 95,000 - 50,000 20,649 48,218 25,000 - 83,333 - 176,953 20,319 2,293,230 Restricted Funds	Total 2025 £ £ - - - - - - 103,384 68,719 12,626 - 332,001 - 1,413,857 850,606 - 7 78,672 89,243 12,000 - 78 - 2,955 - - - - - - 300 1,230 - 3,088 - 17,336 - 4,935 - 145,813 - - - - 2,206 - - 305,893 103,072 189,112 - 577,945 - 107,260 - - - 225,239 - 148,344 - - - 605,000 623,091 40,000 - 95,000 - 65,000 60,000 50,000 - 20,649 - 48,218 - 25,000 - - - 83,333 - - - 176,953 - 20,319 - 4,911,240 1,797,244 Unrestricted Funds	£ 11,000 1,717 2,000 - 37,879 215,252 397,554 - - - - - 2,500 9,438 - 1,122 - - - 161,226 25,143 - 72,000 - 193,139 440,930 76,697 11,000 - 130,192 2,352 - 66,099 195,000 - 50,000 12,389 - 25,000 49,000 100,000 7,500 164,182 20,964 2,481,275 Restricted Funds	Total 2024 £ 11,000 1,717 2,000 68,719 37,879 215,252 1,248,160 7 89,243 - - - 2,500 9,438 300 1,122 - - - 161,226 25,143 2,206 72,000 103,072 193,139 440,930 76,697 11,000 - 130,192 2,352 623,091 66,099 195,000 60,000 50,000 12,389 - 25,000 49,000 100,000 7,500 164,182 20,964 4,278,519

Northumbrian Citizens Advice Bureau

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

5. Investment Income

£ Income from bank deposits 59,937 59,937 6. Other Income £ Other Income 711 Total 711 Unrestricted Funds Unrestricted Funds	£ - - £ - - Restricted Funds Restricted Funds	Total 2025 £ £ 59,937 22,141 59,937 22,141 Total 2025 £ £ 711 100 711 100 Unrestricted Funds Unrestricted Funds	£ - - £ - - Restricted Funds Restricted Funds	Total 2024 £ 22,141 22,141 Total 2024 £ 100 100

7. Analysis of Expenditure on Charitable Activities

Advice & information services: £ Direct costs 2,198,580 Allocated Support Costs (see below) 258,135 Governance Costs 14,779 Total Resources Expended 2,471,494 Staff Costs £ Allocated Support Costs comprise 477,391 Prior year Advice & information services: £ Direct costs 1,370,244 Allocated Support Costs (see below) 349,832 Governance Costs 23,428 Total Resources Expended 1,743,504 Staff Costs £ Allocated Support Costs comprise 410,985 8. Net Income/(Expenditure) for the year This is stated after charging/(crediting): Total 2025 £ Staff pension Contributions 65,518 Operating Leases 80,677 Depreciation 7,177 Audit Fees 5,138 Unrestricted Funds Unrestricted Funds	Restricted Funds £ 2,088,580 245,092 12,942 2,346,614 Other Costs £ 25,836 Restricted Funds £ 2,370,345 61,153 - 2,431,498 Other Costs £ - Total 2024 £ 53,329 81,229 9,763 11,000	Total 2025 £ 4,287,160 503,227 27,721 4,818,108 Total 2025 £ 503,227 Total 2024 £ 3,740,589 410,985 23,428 4,175,002 Total 2024 £ 410,985

Northumbrian Citizens Advice Bureau

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

9. Staff costs

Staff costs during the year were as follows: Wages & Salaries Social Security Costs Pension Costs	Total 2025 £ 3,158,644 266,630 65,518 3,490,791	Total 2024 £ 2,758,924 218,316 53,329 3,030,569

No employee has employee benefits greater then £60,000 in the year (2024: 0)

The average number of staff employed during the period was 140 (2024: 130)

The average number of employees during the year expressed as full time equivalents was

Project: client facing worker Project: supervision Project: administration Advice development Back office & management Cleaners Total	2025 No. 80 16 8 6 11 1 122	2024 No. 70 15 8 7 11 1 112

The total employee benefits of the key management personnel of the charity were £204,396. (2024: £159,011)

10. Trustee Remuneration and expenses

Neither the Trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2024: £0)

11. Government Grants

The government grants recognised in the accounts were as follows:

Department for Work & Pensions Home Office North of Tyne Combined Authority Northumberland County Council	Total 2025 £ 1,230 17,336 1,180,210 1,032,200 2,230,976	Total 2024 £ 1,122 - 813,838 1,182,931 1,997,891

There were no unfulfilled conditions or contingencies attaching to these grants. Where funding has been recognised as Restricted but is not yet fully spent, the balance has been carried forward - see note 15

Northumbrian Citizens Advice Bureau NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12. Fixed assets: tangible assets

Cost At 1 April 2024 At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net Book Value At 31 March 2025 At 31 March 2024	Furniture and equipment £ 39,053 39,053 18,690 7,177 25,867 13,186 20,363	Total £ 39,053 39,053 18,690 7,177 25,867 13,186 20,363

Northumbrian Citizens Advice Bureau

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

13. Debtors

Trade debtors Other debtors Prepayments Accrued income	2025 £ 245,601 1,057 17,713 232,391 496,762	2024 £ 297,559 579 10,135 206,351 514,624

14. Creditors: Amounts falling due within one year

Trade Creditors Taxation and social security costs Accruals Deferred Income Other Creditors Deferred income brought forward Resources deferred in the period Amounts released from previous periods Deferred income carried forward	2025 £ 21,461 155,257 107,779 225,239 55,630 565,366 258,572 225,239 (258,572) 225,239	2024 £ 42,842 157,105 122,844 258,572 24,500 605,863 38,333 258,572 (38,333) 258,572

Deferred income held at the year end relates to grant income received in advance, where performance conditions have not yet been met or where funds have been received but entitlement to those funds is not met.

Northumbrian Citizens Advice Bureau

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

15. Funds

Unrestricted funds: General Funds Designated Funds Total unrestricted funds Restricted Funds: Assura Plc Citizens Advice - Guardian Citizens Advice - Help to Claim Citizens Advice - MAPS Community Foundation - Capital Grant DWP Access to work Home office - UK Visas & Immigration Leading Link Macmillan NHS Foundation Trust North of Tyne Combined Authority - Multiply North of Tyne Combined Authority - Shared Prosperity North of Tyne Combined Authority - Welfare Right in Schools North Steads Wind Farm Northern Power grid - Hardship fund Northumberland County Council - Energy Pathways Northumberland County Council - Energy Vouchers Northumberland County Council - GP Surgeries Northumberland County Council - Housing Services Northumberland County Council - Inclusive Economy Northumberland County Council - MECC Northumberland County Council - Thriving Together co production Northumberland County Council - VCSE Northumbria Healthcare NHS The Energy Savings Trust VONNE - ICB Social Prescribing Total restricted funds Total funds	Balance 1 April 2024 £ 1,205,168 200,000 1,405,168 9,500 - - - 2,500 - - - - 72,000 6,228 - - 10,230 4,260 - 74,949 - - - 22,070 6,015 - 3,848 - - 211,600 1,616,768	Incoming Resources £ 2,722,661 - 2,722,661 - 12,626 332,001 345,500 - 1,230 17,337 4,935 145,813 - 189,111 577,945 107,260 - - 40,000 95,000 50,000 20,649 48,218 25,000 - 83,333 - 176,953 20,319 2,293,230 5,015,891	Outgoing Resources £ (2,471,494) - (2,471,494) (9,500) (12,626) (332,001) (345,500) (2,500) (1,230) (17,337) (4,935) (145,813) (72,000) (195,339) (577,945) (107,260) (5,233) (4,260) (37,469) (111,428) (50,000) (20,649) (48,218) (2,771) (6,015) (39,313) - (176,953) (20,319) (2,346,614) (4,818,108)	Transfers £ 200,000 (200,000) - - - - - - - - - - - - - - - - - - - - - - - 3,848 (3,848) - - - -	Balance 31 March 2025 £ 1,656,335 - 1,656,335 - - - - - - - - - - - - - 4,997 - 2,531 58,521 - - - 44,299 - 47,868 - - - 158,216 1,814,551

Northumbrian Citizens Advice Bureau

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

15. Funds (Prior year comparative)

Unrestricted funds: General Funds Designated Funds Total unrestricted funds Restricted Funds: Assura Plc Building Better Opportunities - Bridge Citizens Advice - Armed Forces Citizens Advice - Guardian Citizens Advice - Help to Claim Citizens Advice - MAPS Community Foundation - Capital Grant Community Foundation - Shared Prosperity DWP Access to work Macmillan Macmillan Cancer Support - Northern Cancer Voices Madeleine Kinlen National Energy Action NHS Foundation Trust North of Tyne Combined Authority - Multiply North of Tyne Combined Authority - Shared Prosperity North of Tyne Combined Authority - Welfare Right in Schools North Steads Wind Farm Northern Power Grid Northern Power grid - Hardship fund Northumbria Healthcare NHS Northumberland County Council - Bridge Northumberland County Council - Energy Northumberland County Council - Energy Vouchers Northumberland County Council - GP Surgeries Northumberland County Council - Housing Services Northumberland County Council - MECC Northumberland County Council - Poverty & Hardship Northumberland County Council - Thriving Together co production Northumberland County Council - VCSE Ray Wind Farm CIC The Energy Savings Trust VONNE - ICB Social Prescibing Total restricted funds Total funds	Balance 1 Incoming April 2023 Resources £ £ 572,810 1,877,444 650,000 - 1,222,810 1,877,444 11,000 1,717 2,000 37,879 215,252 397,554 2,500 9,438 1,122 161,226 26,466 - 23,402 - 25,143 72,000 193,139 440,930 76,697 11,000 130,192 13,031 - 63,700 - 2,352 66,099 57,202 195,000 50,000 12,389 25,000 49,000 26,440 - 100,000 7,500 164,182 20,964 210,241 2,481,275 1,433,051 4,358,719	Outgoing Resources £ (1,743,504) - (1,743,504) (1,500) (1,717) (2,000) (37,879) (215,252) (349,136) - (9,438) (1,122) (161,226) (26,466) (23,402) (25,143) (186,911) (440,930) (76,697) (770) (130,192) (8,771) (59,852) (2,352) (66,099) (177,253) (50,000) (12,389) (2,930) (49,000) (20,425) (100,000) (7,500) (164,182) (20,964) (2,431,498) (4,175,002)	Transfers £ 498,418 (450,000) 48,418 (48,418) - (48,418) -	Balance 31 March 2024 £ 1,205,168 200,000 1,405,168 9,500 - - - - - 2,500 - - - - - - 72,000 6,228 - - 10,230 - 4,260 3,848 - - 74,949 - - 22,070 - 211,600 1,616,768

Northumbrian Citizens Advice Bureau

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

15. Funds (continued)

The specific purposes for which the funds are to be applied are as follows:

DESIGNATED FUNDS:

The designated funds held to cover a budgeted operational deficit were released back to General Funds as additional funds were secured elsewhere to cover the deficit.

RESTRICTED FUNDS:

Assura Plc

Funding for Social Prescribed activities provided by VSCE organisations

Building Better Opportunities - Bridge

Provision of benefits advice as part of an employability partnership project

Citizens 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 - Guardian

funding to expand community advice provision

Citizens Advice - Help to Claim

National Citizens Advice funded project from The Department For Work and Pensions (DWP) for the provision of Universal Support: Help to Claim. This provides digital and face to face advice for Universal Advice claimants.

Citizens Advice - MAPS

To provide a debt advice and casework service to people experiencing financial hardship, funded by the Money Advice Service in Partnership with Citizens Advice.

Community Foundation - Capital Grant

Funding to update office facilities

Community Foundation - Shared Prosperity

Match funding for an Employability partnership 'Solid Foundations'

DWP Access to work

Funding to support staff with workplace adjustment needs

Northumbrian Citizens Advice Bureau

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Home office - UK Visas & Immigration

Practical support provided to vulnerable Customers access to eVisas

Leading Link

Funding to support the general costs of Thriving Together

Macmillan

funding to deliver advice to client suffering with cancer

Macmillan Cancer Support - Northern Cancer Voices

TT employed an Engagement officer to work for NCV gathering testimonies from Cancer patients

Madeleine Kinlen

To alleviate or mitigate impoverishment for local residents in the Berwick district area

National Energy Action

To provide information about smart meters in the community

NHS Foundation Trust

To develop a volunteer skills passport

North of Tyne Combined Authority - Multiply

To provide training in basic numeracy skills to Northumberland residents via a consortium of VSCE partners

North of Tyne Combined Authority - Shared Prosperity

Employability partnership 'Solid Foundations'

North of Tyne Combined Authority - Welfare Right in Schools

To provide advice within schools to parents and carers

North Steads Wind Farm

Funding to update office facilities

Northern Power Grid

A fund to deliver energy advice to customer of Northern Power Grid

Northern Power grid - Hardship fund

A fund to distribute small crisis payments to customers of Northern Power Grid

Northumbria Healthcare NHS

Health & Well-being sessions for NHS staff delivered by the VCSE

Northumbrian Citizens Advice Bureau

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Northumberland County Council - Bridge

See Building Better Opportunities tab above

Northumberland County Council - Energy

Funding to deliver energy advice

Northumberland County Council - Energy Vouchers

funding for crisis payment to be made to client experiencing fuel poverty

Northumberland County Council - GP Surgeries

Funding to deliver advice in GP surgeries

Northumberland County Council - Housing Services

To provide debt advice to Homes for Northumberland tennants

Northumberland County Council - Inclusive Economy

To provide volunteering opportunities is designated council wards

Northumberland County Council - MECC

To facilitate 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 Inequalities

Northumberland County Council - Thriving Together co production

Funding to support the joined up working across Thriving together and third parties

Northumberland County Council - VCSE

Commission as the support for the VSCE in Northumberland

Ray Wind Farm CIC

Funding to update office facilities

The Energy Savings Trust

Delivery of energy advice through the Energy Redress scheme

VONNE - ICB Social Prescribing

Funding to improve links between Social Prescribers and building VSCE capacity to improve health inequalities in Communities.

Northumbrian Citizens Advice Bureau NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

16. Analysis of net assets between funds

Current reporting period Tangible fixed assets Current assets/(Liabilities) Total Previous reporting period Tangible fixed assets Current assets/(Liabilities) Total	General funds 13,186 1,643,149 1,656,335 General funds 20,363 1,184,805 1,205,168	Designated funds - - - Designated funds - 200,000 200,000	Restricted funds - 158,216 158,216 Restricted funds - 211,600 211,600	Total 13,186 1,801,365 1,814,551 Total 20,363 1,596,405 1,616,768

17. Analysis of Cash and Cash Equivalents

At 1 April 2024 Cash at bank and in hand 1,687,644 Total 1,687,644 At 1 April 2023 Cash at bank and in hand 1,353,776 Total 1,353,776	cashflow 182,325 182,325 cashflow 333,868 333,868	at 31 March 2025 1,869,969 1,869,969 at 31 March 2024 1,687,644 1,687,644

18. Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as

Less than one year One to five years over five years Less than one year One to five years over five years	2025 2024 £ £ 55,398 49,093 116,085 148,800 - 17,350 171,484 215,243 2025 2024 £ £ 4,408 - 3,117 - - - 7,525 - Property Equipment

19. Ultimate Controlling Party

The company is under the control of the directors as a body and as such is not controlled by any individual.

20. Related Parties

There were no related party transactions during the year. (2024: £nil)