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
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## 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
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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.
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## 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:
1. Debt - 54,821 separate issues,
2. Benefits and tax credits - 20,495 issues
3. Benefits / universal credit - 16,336 issues,
4. Utilities and communications - 13,806 issues,
5. Financial services and capability - 11,326 issues,
6. 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.
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## 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.
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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.
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## 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.
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## 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.
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## 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,
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,
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Northumbrian Citizens Advice Bureau
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5. Maintain appropriate **financial control** that delivers on the Charity's contractual obligations, whilst also ensuring long term organisational viability,
6. 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.
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## 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
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## 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.
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## 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.
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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.
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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
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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.
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## 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
17
## 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
18
## **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.
19
## **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)
20
**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.
21
**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:
22
**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.
23
**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.
24
## **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.
25
## **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|
|---|---|---|---|
26
**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|
|---|---|---|---|---|
27
**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|
|---|---|---|---|---|
28
**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|
|---|---|---|
29
## **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
30
**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|
|---|---|---|
31
**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.
32
**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|
|---|---|---|---|---|---|
33
**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|
|---|---|---|---|---|
34
**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
35
**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
36
## **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.
37
## **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)
38