Company number: 08290395
Charity number: 1171817
citizens
advice
Citizens Advice SORT Group Ltd
Group report and financial statements for year ending 31 March
2024
'ADINUBN5*
2411212024
COMPANIES HOUSE
#194

Citizens Advice SORT Group Ltd
References and administrative information for the year ended 31 March 2024
Trustees
Brenda Warrington. Chair￿rSOn
Peter Allen, Chair of Finance. Risk and Assuran￿ Committee
Margaret Anne Bradi￿ry
Martyn Beauchamp. Chair of Transformation Commrttee
signed 13th December 2024
resigned 17th December 2024
Sarah Diller
Emily Allen. Chair of People Committee
Alan Whiifiel
David Trafford
resigned 27th March 2024
Principal staff
jonathan Yales, Chief Execuiive Officer
Steve Hughes. Chief 0ttraty.ng Officer
resigned 3(Kh November 2023
Principal address
Huckletree. The Express PAJilding.
9 Great thoats StreeL Manchester. M4 SAD
Company number
08290395
Charity number
1171817
Bankers
Santander PLC
Bridle Road, Bootle. Merseyside, L30 4GB
CAF Flagstc¥)e
1st FIOLY. Clarewlle House, 26-27 oxendC￿ Streei, L￿dOn, SWIY 4EL
Auditors
Slade & Cooper Ltd
Beehive Mill, krsey Str*t. Ancoals, Manchester, M4 61G

Citizens Advice SORT Group Ltd
Trustees, Annual Report for the year ended 31 March 2024
The trustees. who are directors for the purposes of company law. present the annual report, together with
the financial statements and auditors. report of the charitable group ending 31 March 2024.
About Citizens Advice SORT Group
The charivs objects are to promote any charitable purpose for the public benefit by the advancement of
education, the protertion and preservation of health and the relief of poverty, sickness and distres5 in
particular. but without limitation. for the benefit of the community in Greater Manchester and surrounding
areas.
The main activities undertaken to further our charitable purposes for public benefit are to provide the advice
people need for the problems that they face and improve the policies and practices that affect people's lives.
Our highly trained people deliver information. advice and guidance setvices, a mixture of paid staff and
volunteers. providing services predominantly in StockporL Oldham. Rochdale. and Trafford. The charity also
delivers specialist lesal services in Halton. Warringron and Wirral.
The trustees confirm that they have referred to the information contained in the Charity Commission's
general guidance on public benefit when planning activities and setting policies and priorities for the year
ahead.
Who we helped in 2023124
In total, we supported 18,698 people viith simple information and advice. and 23.403 people one*to-one. by
phone, email. web chat or in person with hi8h-level advice and casework. We dealt with 120,497 issues over
this period with rhe biggest five i55ue areas being..
Benefits- Universal Credit
Benefits & Tax Credits
Oebt
Utilities & communications
Finantial services & capability
In 2023124 the number of people turning to our service for information. advice and guidance increased
cornpared to the year before and is higher, in part because of the Cost of Living Crisis.
Despite a variety of Government support schemes to help people financially. people have turned to us for
support in these challenging times.
We've seen the highest number of web visits ever, more people are using our digital services than ever
before. and we started seeing people at face-to-face appointments again. We answered more phone ca115
than ever, although we have seen demand continue to rise.

Citizens Advice SORT Group Ltd
Trustees. Annual Report for the year ended 31 March 2024
Our value to society
Each year. we give thousands of people the knowledge and confidence to find a way fo￿ard. We do this by
providing advice. education, support. and influencing policies and practices that affecr our client5. We survey
hundreds of people yearly to give us the evidence we need to measure our impact.
For every £1 of charitable expenditure
We deliver £31 of broader economic and social benefit
We save the government and public services E4
We delivered an estimated £23 social and economic value to society
Our survey results were a5 follows:
Ease of access
~How easy or difficult did you find it to access the service
8Q% confirmed it was either neutral. easy or very easy to access our Se￿ice
Way forward
o what extent did the service help you (o find a way forward?
86% confirmed we'd either moderatety, greatty or completely helped them find a %Yay forward
Problem resolved
o what extent is your problem now resolved."
75% confirmed we'd either partly. mostly or completely res0￿ed their problem
Recommend
"How likely would you be to recommend the service.-
88% confirmed they would likely or very likely recommend our seNice
6 in 10 people said they felt less stressed. depressed or anxious as a direci result of our advice
Financial outcomes for the people we help
For rnany people who turn to U5 for help. we look at how we can maximi5e their income by ensuring they
receive all the benefits they Jre entitled to.
We helped people access an extra £17m in one-off and on80in8 additional income for local people
We wrote off and rescheduled £500k of debt

Citizens Advice SORT Group Ltd
Trustees, Annual Report for the year ended 31 March 2024
Our strategy
We*e recently refreshed the charity's strategy. Our vision for 2025 is that we'll help more people than ever
before.
This plan looks to refocus our artivity on rhree main strategic themes:
Advice- we'll have met more demand across all our advice channels
Sustainability - we'll have grown and diversified our business. becoming more effective and efficient
in a sustainable way.
CultUfe- we'll be a great place to V￿rk where people perform at their best
As part of our strategy, we've adopted a new client comrnitment-.
It's easy to get support from us - Our services will be available when you need Ihem in a way that
works for you
Our service will be joined up- You'll be able to access advice quickly and easity through our different
services and channels without having to repeat yourself.
We'll help you find a way forward. whatever your problem We have the resources. tools and
expertise to 501ve your problem. If we cant help directty. we'll signpost you or make a smooth referral
to a trusted partner.
You'll get the level of support you need - Whatever your sltuation. we'll take extra steps to make
sure you have the best supporr for your needs.
You know that we11 speak up for you - Wdl advocate for change in policy and industry practices
where they make life harder for you.
Our values
We're different, ambitious and determined to deliver quality services to our communities. To be able to do
this, we have a set of values which drive us forward and that all our colleagues champion..
We're inventive We question every idea to make it better, and we change when thirigs aren't
working. We're not afraid of trying new things and learn by getting things wrong
We're generous - We wmrk together. sharing knowledge and experience to solve problems. We tell it
like it is and respect everyone
We're responsible - We do what we say well do and we keep our promises. We remember that we
work for a charity and use our resources effertively

Citizens Advice SORT Group Ltd
Trustees, Annual Report for the year ended 31 March 2024
Equity, diversity and inclusion
Equity, diversity and inclusion IEDII are at the centre of what we do. and our charity aims are grounded in EDI
principles.
We value and embrace the diversity of our clients and colleagues and work ro eliminate discrimination. We
believe we are all equal through our shared humanity.
We'll strengthen our EDI work by.
Taking a social justice approach ro EDI
Continuing to be an impartial charity
Using our data to creare stronger. inclusive services
Mainstreaming our EDI work
Our funding and income generation strategy
We take a collaborative and developmental approach to fundraisin& developing strategic relationships with
key parrners and stakeholders.
All rnanagement colleagues across the charity are responsible for identifw'ng and developin8 funding
opportunities within their specrfic areas of work.
Funding areas include..
Grants and commissioning
Individual giving
Major donor
Corporate
Trust and Foundation
Legacy
All funding application bidlno bid decisions are aligned with our mission. vision and values. Ihe Citizens
Advice competition protocol.
Fundraising standards information
The charity does not carry out public fundraising activities.

Citizens Advice SORT Group Ltd
Trustees. Annual Report for the year ended 31 March 2024
Plans for the future
In-line with our srrategy. our future plans fall into three categories,. Adwce, Sustainability and Culture. We will
continue to develop our people offer. making the organisation a greèt place to work and volunteer but
adopting a new people strategy. We'll work to diversify our income streams with new partnership and
agreements and we'll continue to push forward creating a more equitable and accessible service.
Financial Review
Flnanclal Position
Incoming resources in the year were £3.509.238 12023.- £2.660,574). Expenditure was £3.094.780 in support .
of our charitable objective512023= £2.951,3111.
A surplus of £414.45812023'. £614.263 surplus) was achieved in the year.
At 31 st March 2024 total fund balances were £1.472.704
Reserves Policy
The trustees believe that the charity should hold financial reserves in order to ensure that the charity can
continue to operate effectively and meet the needs of clients in the event of unforeseen and potentially
damaging circumstances arising.
Trustees consider that it is prudent to set aside Reserves equating to 4 months operating costs which is
reviewed annually. It may not be possible to reserve rhi5 amount fulty every year and a lower arnount can be
set by the trustees until such time as the appropriate level of reserves have been realised.
As at 31 March 2024 our Unrestricted Funds freety available (free reservesl were £1.455.134 12023..
£905,467) equating to 5.6 months of total operatin8 expenditure which more than meets the policy

Citizens Advice SORT Group Ltd
Trustees. Annual Report for the year ended 31 March 2024
Golngconcern
The Trustees consider the charity to be a going concem. There is no immediate impact on Going Concern
from rhe Defined Benefit pension scheme. Any unfunded liabilities that might arise would be ur)derwritten by
the local authorities, who act a5 Guarantor. Funding is expected to continue at current levels and continued
efforts for cost reducts.ons further strengthen the case for continued. sustainable seThices.
Our structure. governance and management
The charity is controlled by its governing document. a deed of trust and constitutes a limited company,
limited by guarantee. as defined by the Companie5 Act 2006. The company was established under a
Memorandum of Association which established the objects and powers of the charitable company and is
governed under its Arricles of Association. In the event of the company being wound up members are
required to contribute an amount not exceeding £1.
Trustee board
Our trustee board sets the strategic vision and gives strategic direction to rhe charity- The board is
committed to high governance standards and complies with the principles and prartices set out in the Charity
Governance Code.
Our Chief Executlve and broader leadership group are responsible for delivering the strategy and day-to-day
operations. There are five formal trustee board meetings each year. The board has one board development
session each year and other meetings and events to help trusrees shape the organisation's strategic direction
and develop as a ream.
There were no members of the Trustee Board in paid employment at Citizens Advice SORT Group.
There were no eX￿ffici0 members who served as trustee directors dvring the year.

Citizens Advice SORT Group Ltd
Trustees, Annual Report for the year ended 31 March 2024
Committees
The following committees support the trustee board in its work.
Finance, risk and assurance committee
The committee.,
Monitors and oversees the current and fiJture financial situation and associated risks
Has oversight of the internal and external audit arrangements, including resourcing, review of plan5
and reports
Provides scrutiny. ar)d assurance on the strategic and significant operational and compliance risks
Provides assurance on required standards. and statutory and regulatory requirernents
Provides oversight of governance arrangements in line with the Articles of Association
Peter Allen is the Chairperson of this committee and is supported by Mags Bradbury. Alan Whitfield, Sarah
Diller.
People committee
The committee=
Oversees the development, delivery and monitoring of the organisation's people strategy
Oversees. informs and scrutinises the development and implementation of an ambitious equity,
diversity. inclusion and belonging strategy
Leads on the recruitment and selection for appointments to the Board and committees
Sets and review the annual performance and remuneratson of rhe Chief Executive and Chief
Operatin8 Officer
Emily Allen 15 the Chairperson of this committee and Is sUPPOrted by David Trafford. Sarah Diller and Mags
Bradbury.
Transformation and development committee
The committee..
Provides insight to and helps develop strategy proposals for the entire board
Oversees agreed, large-scale transformation programmes that support the delivery of agreed strategy
and visioning objectives
Acts as a sounding board and prowdes direction on key business development acriviry that impacts
Champions and ensure continued focus on continuous improvement, transformation and innovation
across all busine55 areas.

Citizens Advice SORT Group Ltd
Trustees, Annual Report for the year ended 31 March 2024
Martyn Beauchamp is the Chairperson of this committee and is supported by Emity ￿len. David Trafford and
Peter Allen.
Recruitment, induction and training of trustees
We recruit trustee directors and comrnittee members through an open and competitive process using social
media. recruitrnenr agencies. and our wider network to find talented indiwduals to provide strong leadership
and experience.
We11 be recruiting for new trustees over the coming year (o alight any forthcoming vacancies.
Trustees and committee members receive a full indurtion. Inductions include meeting with the Chairperson
and Chairpeople of committees. a meeting with all members of the leadership group and key management
personnel. Inductions are tailored 10 meet individval needs and inrerests. including shadowing and visiting
different services provided. Trustees and committee members are volunteers but are reimbursed for
reasonable expenses.
The board annually review5 trustee board composition based on skills and experience- this forms part of the
trustee board's annual appraisal.
Following Charity Commission guidance and the Companies Ac¢ we file an AP01 with Companies House
within 14 days of the appointment of a new trustee direttor. When details on that form change, form CH01 is
completed and filled with Companies House. Where a trustee dire(tor ring5, we file a TM01 form - all in line
with our statutory obligations.
Memberships and quality Standards
We're a member of the Citizens Advice neThYork. The Membership Agreement sets out the relationship
between a member of the Citizens Advice service and a local Citizens Advice. including our respective role5
and responsibilitie5- some of which are Shared. e.g. protertin& promoting and developing the Citizens Advice
brand. The Agreement sets out the high-level standards for membership lincluding servicè delivery) and
some precise requirements. including details of what happen5 if a local Citizens Advice breèches the
Agreement.
The Performance and Quality Framevdork is part of rhe Membership Agreement and sets out the standards all
local Citizens Advice services rnVSt meer. The Performance Quality Framework consists of 4 parts..
Quality of advice asse55rnent conducted quarterly
Client experience survey. condurted quarterty
Leadership self-assessment. condurted annually
People mar)agement survey. conducted annually

Citizens Advice SORT Group Ltd
Trustees, Annual Report for the year ended 31 March 2024
The Citizens Adwce audit team check compliance with the Performance Quality Framework.
The Leadership Group, remuneration and development
Our Leadership Group. which incorporates our key management personnel. are responsible for delivering the
trustee board's visions and for the day-to-day operation of the charity- The Key management staff who
seNed during the reporting period are as follows:
Chief Executive Officer. Jonathan Yates
Head of Business Delivery. Aly Darwin
Head of Business Services. Julian Spencer
The People Committee is responsible for. under delegation from the trusiee board. the appointment.
remuneration and perforrnance management of the Chief Executive Officer. The board reviewed the salaries
of these key personnel roles in 2021. with external benchmarking taking place. as per the Harris Hill salary
report.
Risks and internal controls
Our trustees are responsible for effe(tively managing risk and ensuring internal controls are in place and
operating as designed.
The Finance. risk and assurance committee ha5 delegated responsibility for risk and internal controls. The
committee interrogates quarterly risk review5. a broader environmental review. and a quarterly summary is
presented to the trustee board. Throughout the year. risk owner5 regularly reviewed operational and
strategic risks to assess the likelihood. impatt and appetite for each risk. the plans for managing (hem and
the adequacy of those plans.
Our core risks are categorised as financial, governance. operational. external. compliance & regulation. The
trustee board has an appointed risk lead who supports the Head of Business Services. This role is responsible
for managing our risk strategy and environment_

Citizens Advice SORT Group Ltd
Tru5tees' Annual Report for the year ended 31 March 2024
Statement of responsibilities of the trustee5
The trustees (who are also direciors of Cirizens Advice SORT Group Ltd for the purposes of company lawl are
responsible for preparing the twstees. annual report and the fInar￿la1 slatements in accordance with applicable law
and Uniied Kingdom Accwniing Starmjards Iunited Kingdom Generally Accepted Accounting Practicel.
Company law requires the trustees io prepare financial statement5 for e￿h financial year which give a true and fair
view of the state of affairs of the charitable group and of the incoming fes¢xJrces and applicaiion of resources.
including the income and expenditure. of the charrtable group for that period. In preparing these financial
statements. rhe trusiee5 are required to=
Selett suitable accounting policie5 and then apply thern consisteni
Observe the rnethods and principles in the Charifies SORP
Make judgements and estimates thai are reasonable and prudent
State whether applicable UK ACc￿nting Standards and statements of recommended practice have been
followe(1. subjett to any material departures disclo￿￿ and explained in the financial statements
Prepare the financial sraiements on ihe going concem basis unless it is Inappropriate 10 presurne that the
charity will Continue in operation
The trustees are responsible for keeping proper accountirrtJ that disckjse with rea$l￿able accuraty at any
time the financial positi￿ of the chwitable group arKJ enable them to ensure that the financial statements comply
with the Companies Aci 2W6. They are also responsible for Safeguarding the a5seis of the charitable cornpany and
hence for iaking reasonable steps for the preveniicffl and deleci1￿ of fraud a￿j other irregularities.
In so far as the trusrees are awa￿=
There is no relevant audit informaticm of whth the chariiable companys auditors are unaware
The trusrees have taken all steps that they (Njght to have iaken io make themselves aware of any relevant
audit Information and to establish that the auditors are aware of that inf(Kmation
The trustees are responsible for the Malni￿anCe and integrity of the corporate and financial information included
on the charitablecompany'swebsite. Legislation in the United KIn￿oM90Vemin9the preparationand dissemination
of financial ststements may differ from legiyation ￿ otherjunsdiciions.
Auditors
Slade & Cooper Ltd were re-appointed as the charitable company's auditors during the year and have expressed
their willingness io continue in that capacity.
This report has been prepared in accordance Wlh Ihe provisions applicable to companies subject to the small
companie5, regime of the Companies Act 20C6.
The trustees. annual report has been approved by rhe trustees on
and signed on their behalf by
Brenda Warrington, Chairpwson

Independent Auditorfs Report to the Members and Trustees of Citizens Advlce SORT Group
Ltd
Opinion
We have audited the financial statements of Citizens Advice SORT Group Ltd (the 'parent charitable
company,) and its subsidiaries for the year ended 31 March 2024. which comprise the Consolidated
Statement of Financial Activities (including the income and expenditure account), the Balance Sheets
of the group and the parent charitable company. the Consolidated 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 Standard5. including Financial Reporting Standard 102
The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom
Generally Accepted Accounting Prartice).
In our opinion the financial statements-
give a true and fair view of the state of the group's and charitable company's affairs as at 31 March
2024, and of the group's 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 and the
Charitie5 Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and
applicable law. Our responsibilitie5 under those standards are further described in the Auditorfs
responsibilities for the audit of the financial statement5 section of our report. We are independent of
the group and 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 ￿quireMentS. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basi5 for our opinion.
Conclusions relatin9 to going concern
In auditing the financial statements, we have conduded that the trustees. use of the going concem
basis of accounting in the preparation of the financial ststements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that. individually or collertivelyi may cast significant doubt on the group's or
parent charitable company's ability to continue a5 a going concern for a period of at least twelve
months from when the financial statements are avthorised for i55ue.
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 infom)ation comprises the
information included in the trustees. annual report. other than the financial statements and our
auditorfs 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.
In connection with our audit of the financial ststements. 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 ststements or a
12

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 dirertors, report) for the financial
year for which the financial statements are prepared is consistent with the financial 5tatement5'
and
the directors. report has been prepared in accordance vlith applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the group and parent charitable company and its
environment obtained in the course of the audit. we have not identified material misstatements in the
directors, report.
We have nothing to report in respect of the followin9 matters in relation to which the Companies Act
2006 and the Charities Act 2011 requires us to report to you if. iri our opinion..
adequate accounting records have not been kept by the parent charitable companyi or returns
adequate for our audit have not been received from branches not visited by us. or
the parent charitable company's financial statements are not in agreement with the accounting
records and retums: or
certain disclosures of directors. remuneration specified by law are not made.. or
we have not received all the infomation 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
directors. report.
Responslbilities of trustees
A5 explained more fvlly in the trustees. ￿sPonSibl11t1es statement set out on page 11. the trustees
(who are also the direttors 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 frorn material mi55tatement. whether due to fraud or
error.
In preparing the financial statements. the trustees are responsible for assessing the group's and
parent charitable cornpany's ability to continue as a going concem, disclosing. as applicable. matters
related to going concern and using the going concem basis of accounting unless the trustees either
intend to liquidate the group or parent charitable company or to cease operations, or have no realistic
alternative but to do 50.
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 misstaternent. whether due to fraud or error, and to issue an auditor's report
that includes our opinion. Reasonable assurance is a high level of a55urance, but is not a guarantee
that an audit conducted in accordance with ISAS {UKI will always detect a material misstatement when
it exists. Misstatements can arise from fraud or error and are considered material if, individually or in
13

the aggregate. they could ￿asonablY 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 responsibilitie5. Qutlined 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.
enouiry of the charity's staff, management and those charged with govemance to identify any
instances of non-compliance with laws and regulations.
reviewing minutes of meetings of those charged with govemance.
reviewing financial statement disclosures and testing to supporting documentation to assess
compliance with applicable laws and regulations.
uditing the risk of management override of controls, including through testing journal entries and
other adj'ustments for appropriatenes5, and evaluating the business rationale of significant
transactions outside the normal course of business.
Because of the inherent limitations of an audit. there 15 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 ￿SponSibl11t1eS is available on the Financlal Reporting Council's website at..
auditorsres onsibilities. This description fomis part of our auditor'5 report.
Use of our report
This report is made solely to the charitable company's members, as a bodyi in accordance with
Chapter 3 of Part 16 of the Companies Act 2006 and to the charitable company's trustees, as a bodyi
in accordance with Part 4 of the Charities {Accounts and Reports) Regulations 2008. Our audit work
has been undertaken so that we might state to the charitable company's Members and its trustees
those matters we are required to state to them in an audilor's report and for no other purpose. To the
fullest extenl 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 thi5
report. or for the opinions we have fom)ed.
Christy Yun Hing Lau FCCA DChA CTA
Senior Statutory Auditor
for and on behalf of
Slade & Cooper Lirnited
Statutory Auditors
Beehive Mill
Jersey Street
Manchester
M4 6JG
23￿ December 2024
Slade & Cooper Limited is eligible to art as an auditor in temis of section 1212 of the Companie5 Act
2006
14

CITIZENS ADVICE SORT GROUP LTD
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
(INCLUDING INCOME ANO EXPE1401TURE ACCOUND
Unrestrictèd
Funds
RestrSct•d
Fund$
Total 2024
Total 2023
Not•
In¢ome from:
DoTh4tiorts & l&Jac￿$
475
47S
4.1L
Charitabk %tivitre5
Ad￿e and Infomati
1,727.286
1.639.442
3.366.728
2.606,429
Otherirrorr
135.414
135,414
42,344
Investm￿1 income
6.621
6.621
7.695
TOTAL IMCIXE
1,869.796
1.639.442
3.509.238
2.660.574
EXPENDMJRE ON
charitab￿ activlti•s
Athice and Informatic
1.452.113
1.642.667
3.094.780
2.951.311
TOTAL EXPENOtruRE
1.452.113
1.642.667
3.094.780
2.951.311
NET INCOMEI IEXPENIXTVREI. n
gains1110ssesl
417.683
{3.2251
414.458
{290,737}
rial ga￿lI￿s) cn dekn&J b&)efilFeM
stheme
)5,000
NET INCOMEI IEXPENLYWREI
417.683
{3.2251
414.458
614,263
Transfw5 Bewn FLmd5
57.941
157.9411
NET IAOVEMENT IN FUNDS
475.624
161.1661
414,458
614,263
Reconci1Satlon olFunds
FuTrJs fxoughtfoMarO at 1 A￿. )IfJ
979.510
78,736
1.058.246
443,983
Fund$ c¥riod forrf*d 31 ltsch 2024
1.455.134
17.570
1.472.704
1,058.246
A cc#Mparative Siatemenl of Financial Activilies is four￿ in NotÈ 3
The Statèment of Financial Aclivities Ind￿je5 all gains and losses reeconi$ed in thg year.
l of thè Charity's a¢tivilies den've from conlinL*ng operations. ActiVit￿S of CrtLzen$ A(fvice Oldh8m arhy Citizens
Advice R￿dale have been transferred to the pa￿nt ¢h•ty sse note 25.
15

cIT￿eNs ADVICÉ SORT GROUP LTD
8ALANCE SHEET
AS AT 31 MARCH 2024
Th• Group
2024
Th• Ch￿ty
2024
2023
2023
FIXED ASSETS
T8fvJiN& ￿sets
15
74.043
74.043
GURREMT ASSETS
Deblars
Cuff8ni Ass81 Invesknents
Cash al bank aryj wi hwd
18
19
214.281
170.(XMI
1.261.936
1.646.217
189.219
295.883
170.C
1.160.3M
1.646.217
327.230
917.0*)
1.1￿.239
150.121
477.351
CREDITORS: knounts falllng wlthln ono
1173.5131
1122.0361
1173.5131
122.8701
NET CURRENT ASSETS
1.472.704
984.203
.472.704
454.481
CREDITORS: Amount$ lalllno alter one y•ar
N•t Ass•ts Èxcluthng D•fin•d 8•nefft P•nsioTr
1.472.704
1.058.246
1.472.7
454.481
Dgfined benpfitpensKn SCI￿ne assell Iwrfityl
TOTAL NET AS￿$
1.472.704
1.058.246
1.472.704
454.481
FUNDS
R25kncted InC(￿e
Unrestricted Inc￿ne
Genera fund
De51waled fLmd
Pens￿rI Restt¥e
21
17.510
17.570
78.736
21
21
21
1.455.134
979.510
1.455.134
375.745
TOTAL FUNDS
21
1.4n.7D¢
I.1)SB246
1.472,704
454.481
Th8 rt￿es ty) paye$ 18. 35 lomi pwt of11￿
Th8sè 8¢WLmtS 8r8 ptepwed w) aCci￿nCe S[￿81 of part 1s011￿ Comp#n￿5 P*t 20￿ rtL81inll to sm811 cwFonies
no
Bfend8 Warrin
role-. Chatr of Tru81ees
on
12th Decernber 2024
(￿par￿R*Stratt0Tr .' cl2￿5 lE￿aNy&WaIeS)

ITIZENS ADVICE SORT GROUP LTD
CONSOLIDATED STATEMENT OF CASH FLOWS
YEAR ENDED 31 MARCH 2024
2024
2023
Cash flows from op*r•bng xtivities
Net in¢Qm*l(ExpEndrturelbrihe period
414.458
614.Z63
A￿￿$t•d for..
DÈptetiètith)charyè
Viden￿*￿tel¢￿¥n￿ reffit5fr0m￿h￿51rnen
17.6951
Pen5N)Thxhprnefin?nreco
12
22.1
penSKJThS¢￿rne knKec05r
22
P¢nSH)ThSt￿rnÈ (8ainllloss
Decrea5elllnueasel indebtLWS
19D5.rwi
{1&(621
214.374
DÈcr*a5È11intrea*l inturrent a55et In¥E5rment5
19
iix).rxA)I
IDeueo5ellincreaseincreditors
51.477
1103.69SI
Net cash flow8 from operatlng actlvltb•s
Cash flow5 from l0v¢511ng acttvities
i￿￿7dends in*re514￿ renr5frofftlnby#r￿ms
164.Z52
IL05.2451
621
7.695
Tan8iblefixed ametsdisposals
74.043
fiowslr¢¥n in¥estyrya(ikrfties
7.695
NEt irKroas¢llo*ue3sel Inasb G4SheW￿kniS
344.916
{97.S501
Cash arnlcash Equr¥•knts•l J April 2023
917.020
l.Q14570
Cash I￿*¢1$h EqU￿1￿nf5¥f 31M4rch IOZ4
1.261.936
917.02Q
All ofthe¢ash IlrNJsarede[￿Ed frDrn carriedout c*wsAth*e
Oldharn&id Citlttns ¥jh￿l￿eShaV¢knn tsan5trred totP* parenrtsrity.%% nOte2S
17

CITIZENS ADWCE SORT GROUP LTD
NOTES TO THE FINW4CIAL STATEMENTS
FOR THE Y&4R ENDED 31 IAARCH 2024
The 8¢ctyJntiNJ ptikGi2s adDpleJ.jWents8rwJ key3c4wce5 ofe51wTr*ffj urK2thrtyin thè
Th8 finat)¢Fal swements have wewed in ALXtyJrt¥vJ aNJ Rewi¥KJ
Ch8ribeS." Statsm*i of Re¢LxnmEr￿td Prackn to charit￿5 thevaccounts in
xcordance ￿1th kne FThncial Rep￿ting sI￿d aFvkable in the UK and the Reputh of Ir￿￿￿
IFRS 1021. second ethbon- October2019 (chalib￿ SORP {FRS 10211. Ih Frkif￿￿￿1 Re￿)￿J
St•ndwd appkatrje in Ihe UK¥d Rewth of li¥￿d IFRS 1021 and the ¢ryThp3r*•s kt 2W6 arrtl
Ihe Generaly Attep￿ Accothiliry PFau¢e.
Cibzens AdvKe SORT Group Ltd Meets def•*b￿ Lrfa benefftenltyunder FRS102. Assets
d kbililies are Inibally recoanised al h15torical cost value unless01he￿I5e slated
e relevant acGoUn￿n9 note.
Al the end of the pervJd l%Yooflhe ¢TharWs subsw*ar*s ¢ea5ed to tr•Je. Thwek¥ethey have b￿n
dud￿ in tht$8 $ialoThen￿ oth a i¥￿ak￿ bas￿.
b Gmup fln•rbC1￿ stal•m*rts
The crJnSrJ￿a1ed finaroal Str1￿nts iwmle staleTr￿￿fjI￿ ¢rnpanya￿l
•lltili•s (In￿ud￿9 Sp￿1 w¢poS• Othities) tylhÈ wp lits subsithawsl. L
hiev8d where the goup has ¢he b) govwn Ihe of an eNtySO
&s lo¢bl8kn benerrfs from rfs ¥ClMI*S.
The results ofsubsidiarre5 acquired ar the y we ￿knjed ￿total
comprehen￿￿ Mome fv￿n elfqctsve date 0facqL¥￿tiOn arKF up io ibe effethe da* Ofé￿1.
as approp1￿te using arxountiry ￿KieS cor4St5tent IhKe ofthe parersL
stknenl5.
¢ Pr*p￿tIOn ofth• On goihy ¢orKem b&gi8
The Iwsiees th81 there are ro m•8rK¥ unc8rt•ri* (¥rAy* 8$
8 gtyn9 CC¥tem.
In Ihe ap￿1¢8￿￿ of the Ch81ilrfs 8¢Cr￿ts￿ r*)k(J* tsTrw*e¥ we 10 m*e Judgw>
e¥bm*es and 88¥umpti￿$ ¥b￿rt the Catt￿9 amcu)t ￿$s8e￿ atmy that We not r8•
apparent from other sources. The estsmaied atyy 8SSLxraw ** based oty
e5bfflates.
The estimate5 ar*Y as5wnplKW￿ are L¥yoJ b25is. Revi5Vmto
accwnling estimates are recogri5ed In the perh￿ in Ihe e51wnates a￿ re¥￿ed *here the
aft￿t5 only Ihat periud, or in Ihe periL¥J oflhp i•v15K￿ and f￿Ure wvjts the Iqvi5>
aftecls bolh current ar* lulures r￿.
that have a svJniTrcant risk 0f￿U5¥19 a maleria adwmenl tr) Il*c*iyry aii*wrtdas8ets a
liabilities the next rewrtsrKJ period.

ciTrzeNS ADVICE SORT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
d Inc(￿￿
lrn¢om¥ is re¢trJni$ed when ihe ch3fity has en￿eM@￿t0 the fi￿d$. wyperforrn3r￿e crTh*lions
allached lo the ilgrnl51 of IrKoffle ha¥e been mei it LS probabl¢ that rocw¥odarKI
the 8mour* be measured rdkitrAy
Income frc¥p Ihe goveinment and other worts.
recognrsed when the chanty has the entillement to Ihe I￿￿$. ai¢a¢hed ty)
the 9rants have been me( il 1$ FMob*Jk thatts in¢<¥N b8 Can be
measuwed relatly dgfwed.
Fcr legacies, enli1￿ment is takon as th• w1wort￿ IYatsi￿ ¥th* fv ¢h*ty s*are th81
ihB probate ha5 been wted. the e5tste has been fffi*i5ed 8rn1 h&$ be￿ made byit*
ext(￿￿(5) to the chaity that a d￿1r￿[th Is re¢tyved Iw estate. Receipt of a ￿•CY. in
or in part. 15 only conS￿ered probalAè 4%tten Ihp can t* meaSLYed reb￿ar￿j tharity has
been nobfied ofthe oxecLrtots to rn*e a dI4rtNrt￿. Whefe W*$ have beeTr r￿1￿ 10
e charity. or the tharity ol the ganDng of ihe w*ate. arwj L¥rfen8 frx w*cme
ieccgnthon have nol ￿en ma. then the 1098cyi$ trtaiel as a t￿*￿a55￿ ar¥1 (bSdO￿ rf
malenal.
In¢tyne re¢ewed in 8dv8rfe sptchled N5 d￿rr￿d theuiiwiJ Ic
f8¢(gfMIK)n ate rr*t.
• Don*•d ¥•r¥ke$ fadllt*s
Donat80 profes$itr)al seNce5 aryj thnated r￿kneS are recDJnised as income *then the chth has
over I￿& iiem, anycon¢Jibons associated ￿ thedcfiaied rtun have been mei the rec*Mol
onomi¢ ￿Ther￿ fyom ihe use by the charity of the rtem s probth ￿ thaiecorA)mK t￿er￿(an
measured rBliabiy. In wth Ihe Chanbe5 SORP IFRS 102). genera is not
¢ow$ed". refer Its il* Irusiees. report lor mcrt #rfOrmatic￿ abrArtlh•r￿1￿7mkn.
On receipt. dmaleo protessK)n81 ser￿$ dMaied ff￿￿￿are recowtsed the ba515 allhe
value of the grft lo the ¢harity whth is the smf￿￿1 the eharity have been lopayto obla
orfatylitses 0few1va￿nt IhB open m¥keL' a wespwdirg
Ihen recoqntsed in tr* exk*ThJitwB the pewvJd of re£ert
Ilnt¢rest rrf¢i¥•b
Inlereston funds on tyekwit is ¥bii8n receiYdNeand the amr•Jnt can be rneasured
ielhiNy ty the th9rify: INS 1$ rwm8ltyvrth tyobfieaiw of b)e or payat4e ty the Bank.
g Fund a¢¢ounllng
Vnresiricled funds are a¥ailat4e 10 5wd on acm1￿ thaihxther anyflthe wrptsges olth¥ity.
OesvJn8ied funds are unrestr¢ied fund$ oflh2 chartywtKh the thffjtees ￿ve de￿￿3 81 thtyr
discretion to sei aside lo use for a specifK purpose
Rgstrrled fr￿￿$ are which lia5 awe tr• be sLWywd fry pw&xd8rareas
oflhe ¢hartys work or r(* specthc kvo*¢ts r)ery undertaken chafity.
19

CITIZENS ADVICE SORT GROUP LTD
NOTES TO THE FINANCIAL STATEPAENTS
FOR ThE YEAR ENDED 31 MARCH 2024
h Expondi￿rn and trrocover4bkn VAT
Expend*ure is recogrmxd or*¢e a *lor ￿s￿l￿ve ¢￿*￿￿t￿rnak8 ¥ P8￿ment w a thvd
paty. il is Probab￿ that s•iUorn•nt %Yil b• requi￿ tho otty* ¢4n ￿ m88sw8d
rd*bly. Eynditure is ac¢ounied an ac(yuals basis has dassrf*d utvJ8r f*athngs
8gmaie kn 811 ¢ts81 r818ied to thtr ¢aiem. Where the Costs be directy atknbuted its p￿j￿￿r
heading5 they have been alLKaled loaGbVrf￿ orb a ba515 C¢*￿￿tent￿l￿ Ihe use of resources.
l Allocation of governance costs
Govwnan¢& co￿$ inciL￿t eosis oflbe tyeparabon orst31￿Y accr￿, the Lwts or
trustee ffleelrvjs and ihe cost of any legal ad¥r￿ totrJslee5 on Gtr￿rr￿ C￿tstiA￿lI matter5.
j Operallng 1gw$
Operating kas95 are Iho I￿￿t0￿￿ a5sots. arKllhe n5ks aTrJ reward5 alu￿rsh
iemain the lessN. Renlal clwge5 chwon a straWtsI basi5￿ ￿ wm oflhe
k T¥n91b￿ flxed assets
In¢lvidual O¥ed 8s88ts costiw £20CK) C* in£#t *tC•Pl8knd 8tr4J51*d (frfBr the
esbmaitd useful e¢l)rth￿ INes as Its￿￿*$".
Freetrvj￿ bJih*r#J
Leasèho￿ larnl
Prowrty improvem8nls
Fixlwes. and 84Ui5Y)W4
10% stra4N1i
lo￿33% $tr*Jhl14
l Fl¥od ass￿ 1•¥•8lm•nts
InYeslfflen15 in quoted equity instnJnenls are rn&xu￿d al vakn. Chrys ￿ fail Yau2 are
rè¢oyn¢sed in Ihp Sratemgnlof ktiviti￿.
m Oebtor5
Trade ¥rKY otrw debtors are re¢oJniseO 8t after anyv•Ye ¢*5QX¥ff
offered. Prepayments are valuwj 81 the amtyJrt WeP8wJ ￿*01 *)ytr*Je ¢*J&.
CutyentAss¢t Investfflents
Culrenl a55el Investments. *knich ConS￿t olfixe&tum clhEr ￿￿tr￿nen
*ilh malurthos ttwn rmntrs. are roc0W￿00 atC05L The50 in¥e51monts I￿1￿ foT
s￿rt-teTh purposes and are Thil sutr4edto sbjnikant chrys in
• Cwh •tth• bank in hand
Cash al Ihe bank and cash ki the hHnd incbjdos cash SI￿10rM h3Ny INukl in¥estrMnts wlha
SI￿rtm8turityol three nwihs or *ss date ofacqulsllk￿ ¢Ythelep)y"i ¢Y
accLxJni.
p Cr•ditots And provisions
and pro¥i$i¢ns ate recwtsed th Ihe tharity has a Fyeseni obfg•lAJn r8sutt(ty from
past eventthal proba￿YresUtt In ihe trwsler offisTth lo a third p•tyand the due
the ob￿JaI￿)n rAn be measured or eslvrAted re1K¥b￿ C¥*yitCKs and art
recogni%ed at ther seivernenl 3rncoJnt aftei fu ￿Ytrath L15ctyJnts due.

CITIZENS ADTrACE SORT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
q Flnandal Instruments
The ch•rity onty has fwnctal a55elS •YJ ola kind IhatqU8hfy as b8s¢fAwwal
Instruff*nts B8St fiwial ¥libaly reLwrtts￿I altrar￿￿ty1 sthewenoy
measured aithe1f￿￿M￿nI valuewilh the ex¢epbrffj ofb** are subsw*Wy
measured ai 8mwb58d c051 u5WV th8 tffecth ￿terest rnet1￿.
rpenslan ¢•$f oth•* post￿0￿￿￿*fi1 b•nDfrfs
Defined b•n•fft p•n$lrJn pl•n
The company recowrses a definRd n81 peThSK￿ asselu&aWin ￿ ba￿ShR*t a¥ lh•
net total ofthe presenl value olils ob1vJai￿ Ihe frdw value of r4an a65ets ol*tiich the
oUwabtsn5 are to tx setyed. A defi￿￿ benefft I￿￿litY is measured on a d15counted kYe5entva
basi* a late delefftined ty refer*Ke 10 market al Ihe rwbf¥ dale of IW
ass* onlylo the exleni thaltr￿ Sur￿ ts re¢overaWeerfJ*rll¥ough r•Ju¢ed in the
tLrfsJre or Ihwb t*fur￿$1￿￿Tr the pl>).
Changes in Ihe nddefined t*nefit as5etw 1k1￿[ty arf>r¥Jlmm emr40￿ ser¥ic• a￿ iecogTh5ed in
irKome Dr expendilure as o service cost Whe￿ It 8•ViGes sn the cwrem pewd anrj
as a pa51 serwce cosl*there it rfJ•tes to 5ervice5 [￿￿)d$. Costs to Flan wtstnxbtsi5.
in Ilw ￿CUr.
In￿[881 Is dèiÉryrinèd bYmuMkS￿lvj nBidth*d benefrt Sat• tyth* ¢*WX￿11&￿. tdh as
a￿erMined at the slart of the rep￿1￿ ptnL**. tsliryj xcounl ofany thanyes ￿ the nel de￿ed
ben8fj1 l*i*lity p21iod as ¥ resth and benefrt Nel inteTe5t
reC¢XJn￿ed in inc(KM CY
O•ftMd Corthibution p•nslon plan
contri￿*10nS lo def￿￿ cwlntwtim rkn are re￿￿¢0 8$ * expenseil Ihe rerifyy inTwlith th8
ieLqled Service is provKled PrepaKI ccrtribubms are iecoJThsed as an asset to the eAWt that tho
prepayment I￿1 fu1U￿ pa• rm a cash ￿[Luk$.
2. Lggal $tOlU$ +)f lh• Chw4ty
tharityi5 a crmnpany limited byguwanlee re9Stertrl In Eng￿Tr# Wales and has rx) shwe
capital. In Ihe evenl ofthe charity wound up. th• res¢￿01 th• guawte8i5
£1 per Thwrnber ofthe chanty. The reg5tered offir* addressi5 dtsdos*J pè¥ 1
21

CITIZENS ADVICE SORT GROUP LTD
3. COMPARATIVE CONSOUDATED STATEMENT OF ANANCIAL ACTNMES FOR THE
YEAR ENDED 31 MARCH 2023 (INCLUDING INcoMe AND EXPENDITURE ACCOUNTI
Fund5
Funds
Total 2023
ID¢ome from:
YwN$&legaw$
4,1(
4.106
eathts.es
IrlL¥m*
1.435.035
1.171.391
2,￿.429
42.344
7,695
7.695
TOTAL INCOME
1.489.180
1.171.394
2.660.574
EXPEN￿[URE ON
Charflable
1.765.881
1,185.430
2.9S1.311
TOTAL EXPEIXJffURE
1,765.881
1.185.430
2.951.311
NET IIICOMEIIEXPENDrriiiEI. W¢w• MI
gansffllosges)
1276.7011
114.0361
I2￿.737)
Pthorial gthoc65lc￿deffftd b8￿fft￿*
IET INCCthIWIEXPENDrrl￿1
114.0361
614.263
T MOVEMENTIN FUNDS
114.0361
614.263
nrilkntion of Fwnds
Funds i*￿9h11￿￿9[d ai 1 Awd
351.211
92.772
443.983
Fynds fornwd 31 Ilarth 2023
979510
78.738
1.058.246

CIMZENS ADVICE SORT GROUP LTD
P40TES TO TIIE F114ANCIAL STATEMEFITS
FOR THE VEAR ENOEO 31 MARCH 2Q24
4. In¢•m• from Oomtions WNI Lega
Totsl
2023
Funds
2024
Funds
Oon**Jns
475
475
4,106
4.106
Tola¢
475
475
4.10$
5. Income Ch•r￿a￿lI A¢1b￿l
Totsl
2023
Fw
Funds
20
Fund5
Fundvr
A￿UK
4SA93
45.293
21.276
39.999
2.7QJ
31.125
Èv& L
8[￿5th Gas En*9y TN$t
C￿ze￿5 Wornl
tèns Bury BL4ton
crtizpns AdvKeCoven
citiz*nsAd￿c• East Lantastr
crfti•nsMvice Greater M*cr*sttr
CrtitrnS￿Y￿t Hull& Ea¥RhYh
crflzensmv￿È Martel*ster
Citrn¥AdvKe Naiion*-CosLdLh*
Cibzen$Ad¥￿¢ Mal￿n￿- Ewgy
CiliLensAd¥Ke Nai￿n￿- io CJ•n
Cibzgn$AdYKfr N?￿n￿- PWS
c￿len$Ady￿￿ NaI￿n￿-(￿h￿r
CAbzensAdvKe mal￿n*-yrl1thin 8￿y￿S0OEty
¢ibz•nsAd¥￿￿ Stheffidj
Energy Sawng Tiusi
GM Poverty AclKJn
Legal Agency
Lon4on aouathnl
London a Ouathant-Sm¥ Mtrknrs
112T6
21.176
21176
31.125
49.OT9
7.717
49.079
7.717
19.678
19M78
15.In)
27.651
23.745
ZJ.745
338.11)J 3U.IIK)
340.747
340.747
35.79S
19.668
27.651
338.658
316.$17
559
17.Z50
338.
318J17
3S.196
19.68
17.YA)
4￿.116
408.416
41.9))
19.9691
161.
161.906
19.gBS1
60,749
eo.749
s5.sis
49.896
177.BJS
55.515
49.656
171.836
48.354 48.354
275
275.380
31,f412
hesw C*yCoJnr
jhY￿ Sdeffjsr6 Soc4th
NatrX)al EnÈrgy •L
N*￿￿al LotleryCc¢rmJMyFthl
NHS Oldharn
31.8)2
315
375
14.047
14.047
18.01S
12Z.455
20.l￿ 20.(K4)
10.01S
122.4SS
118.￿9
118.639
CldNyrn MelrooMThe0r+WC￿n(1.￿1amgr¥rf
P8Mine Caro
PO$R￿ Sws
Pure lonovaLThs
Ro¢h¢a￿ Foothjank
343.2rxi
343.2C•J
37.516
37.$46
30MtsJ
19.IPg"
26.733
31.136
26.n3
31.1
17.472
252.9)2
19.Q25
17.472
16.roj
320.3e4
16,000
320.384
4,5r
24.(k25
￿0¢￿ale Uèiiopc4&n BoioJgh CL4md. giant
Shw& Crown Pa￿bCoLryl
St￿kP￿ Fotsdbank
metrO￿l￿n 8orough CM&l. Re
St￿kpL￿ M&tro￿￿lIan 8oiowh C￿>1. M4mgr
Z4.D25
265.C
2W.OTr)
2w,or
St¢ettotd Foodbank
metr￿rtan 8rywuh C•JKI
The H•adley Trnsi
TiatfoTd Fwdbjnk
Trattsrd Ueti£orf￿ Borrw CvJrd
1.325
15.OCQ
6.294
1Y,750
27.970
172.2$0
1n2&)
154.7%>
286
1.7272e6
1.639.442 3.366.728
1.43S,03S
1,171J94
2,￿,429

C￿lIENs ADVICE SORT GROUP LTD
MOTES TO THE FIN*W¢LAL STATEIIENTS
FOR THE YENJI ENDeo 31 II*ACH 2024
6. OthAf Incom•
FuTrJs
2024
FLmts
Funds
2023
135.414
IJS.414
42.344
42.3M
Toia
42.344
42.544
7. knVestn￿n1 kncorne
Fund5
2¢24
FufKIs
2023
fjZ1
621
6.621
I. ￿￿$1$ of Exp4nthiur•4m ChaYiiabl• Acti￿11￿$
Fur￿5
2024
& inlprrnaiion
Lht*cl costs
Grtnt5 IrKte 91
1.127.794 1273.fj49 1401.442
15J
15.390
a49,￿?
1721
3.317
1S.IX12
1B.713
1.612.667 4•94.7•0
Ttst•l
Costs Costs
95.181
658.225
Prlor y•¥
Furn
FuTht5
Dirert co*y
1.364.W W.767
25.607
25.6D7
387J54 XS.962 047.216
Z4.731
SupptsrtC4*{SS•i*WJwl
1.765.181
1.185.430 2.951.311
SY).148
97.(W 647316
#. *nalysi5 oIGrdnts pa￿11*
w4n
15.390
15.390
1•.090
18.890
Totsl 2023
25.107
3•2•9
T*•1
X24
T•1
Prvfilondi¥xxW
127AIO
¢X*rdtity L•S4t.
64.425
gJ.514
21.9
Fees

ctTIZENS AOVICE SORT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
11. Staff costs
Staffc0515 dunro IhE os t￿￿￿*..
Totsl 2024 Toi•l 2023
Way$ & Sa￿lle5
soc￿?1 SecuntyCost5
pens￿ Costs
Terrinalion pa￿l￿S
2J07.169
187.275
2.031.175
174.018
2,562.480 1322.9DS
On• EmF4oyee has ernpkn￿ benefhs W.iV) oThY E70.IM ￿ **iwl2023". 11
Tht averaye nufflberofslaff emplo>Yd thrn9the pertsl 10312021" 931
The koy Ma￿9￿M￿lIp$r$LY￿￿ ofthe th¥nty Ihe tr￿te*S and the Ch*1 Exwive.
total employetr ofttw key marw9eFw* per¥Md of the ttonty*we £9430912023" £1514
which also i￿ludeS a Chiel Operatrg ¢Jifurl
12. Tru$tee Rem￿￿TatIon *￿en5•S. and related p•tr*n8actlor
E104 r8inknLYSad lor Tru51ee travd relale•J inthe )wr{2023.' P41
tr3nSacbC￿ qntwqd into tytt* charity. irKluthry w•th8S. thJr•vJ the ￿. {2023". Nil)
There aro no dwaivJns troffl relaluj a￿ wrs*Je ¢Lw of*￿•￿ *d no
resiricied ¢*Jnabons reLited Part￿S.
13. Gov•rnmwt Grants
Total 2024 Total 2023
Oklh8rn t￿r￿a
Rochdale Cour¢d
Stackport Cou￿1
Trafford
418.21(1
269.974
265.5(*)
172.250
1.125.924
343.2
336.384
2W).394
155.036
1.125.014
25

CITIZENS ADVICE SORT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AI*ACH 2024
14. Corporatlon tsx
The charityis 8TrJ ChaKAw3 dPwt 11 ofthe C(wraticfi
Tax Aci 2010 or Se¢Dw 256 of the Ta￿tity) of Chèfge8ble Ganskl 1992 kn the eAtsII th&iiiw we lo
charrfable objects. No lax have arisen in lh& charity.
1& Flx¢d assets: tanoble assets
Fffwh•ld
L•n9
Pixtyrns
fittings at
The Group
valuallon
Cost
Al 1 Aprl 20tJ
Add￿on$
SPQ5aL
110,CrfJO
15.(th)
120,741
299,6U
(110.ts>J}
11S.(th)
153.gJ31
{120.7411
1299.644)
At 31 M81th 2024
lJepreda¥on
Al 1 April 2023
Charge fol Ihe
DIsp05ats
At 31 Marth 2024
120,741
225,601
150.9571
153.9)31
(120.7411
1225.6011
Ne¢ &o•l¢ V•1
Al 31 Mar¢h 2024
At 31 M4rth 2023
S9.043
15.CO)
74.043
Al fixèo a$s6ts wer&disK*tsad kwK#J. tr* sth d** B￿)
The C￿rtty
The chwllyd￿ not￿ 4rby fixqd a￿1541 Ihp end

CITIZENS ADVICE SORT GROUP LTO
NOTES TO THE FINANCIAL STATEMEPITS
FOR THE YEAR ENDEO 31 MARCH 2024
16. Subsidlary Undwtakln9
company Ws 1Lh)% ol the ¥0lry r*ts ollts fdkmw curynio5
rp￿
Ideficitl
forth•
Total
tywhy Ch•r6ty
Reglsievtd
offiE•
Cib2èn$ Ath¢8 Cthm Ltd
02165(I
$19868
EngLind &
Wak5
163,4041
cthzens knice ROchda￿ Lld
701212
Eng￿Trd &
1540.3621
defi(al *i Ciiizwts knce C*Z8ry5 R(￿$ •x*wJes the tratth orfal fv￿ts •Ji of ts respec￿6 chwiles. T
17. PareNt Charhy
124
2023
Gr05s Inc￿8 exclLKJ¥)g trnn51erTed fTom
Funds tran51Èrr8d in fr<th AthKe ObJhaffj
Funds tran$lerred in from CIlv4erts Rtthd
Funds tran51ettÈd in fr(Mn cil￿en5 Ad¥￿e St¢x*ptyl
Funds tran$lerred In fr(m Ciioens Athice Twalfrjrd
R8suhforthe >*or
3509225 1.188.812
404.475
388240
7Y.892
1.018,223
27

CITIZENS ADVKE SORT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 IAARCH 2024
1& D•btor8
Thg ¢harlty
2024
2024
Tiaoe d8btors
Amounts wed bygiwp wthrlakir
otherdebltys
Prep8yfflBnls
- A¢¢wed
71.0S2
71.052
81.e
14.9)7
168.B47
47.523
8.973
6.7x1
35
101289
47.523
95.571
101.289
214.281
189219
327.230
19. C•Jrr•rt A8S•t Inv•stmert
2024
2024
Bank Dep05h5 wlh a mabjrty olwe*r
than 3 mr￿th$ kss 12 months
170.IX(I
170.IMI
170.C
170.IOJ
20. Creditors.. knounts faI￿r￿j wIt￿n on• y•ar
The Gr(￿￿
The Chthty
2024
2023
2023
Yr* Ci¢ditors
Taxaknn and soual secuntyc0515
Pen￿on credilDr
35.391
87.781
16.720
6b.J37
35.391
87.781
15.
14.L*4)
4.725
31.616
29.206
14,(
4.725
31.616
5.736
Drferred I￿r￿$
Other Cr¢ditus
nls ¢0 ythjp urtden8kirKJ5
173.513
172.0
173.513
22.870

ClnZENS ADWeE SORT GROUP LTD
NOTES TO THE FIN￿l¢l*L STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
21. Funds
Bakn¢• 1 *Komin9 ¢Wns
31
Th• Group
Unrnstrlcted fvn415:
GenÈral
D￿9Th*1$d F￿ndS
979.510
1A69,796
{1.452.113)
5T.941
1.455.134
Totsl unwtri¢t•¢l lunds
979.510
1￿￿.796
{1,452,113)
57,941
1.455.134
Restrl¢ted Funds..
8nnni￿Orn L(t*
Bnb$h G¥$ Energy Tr￿t
Ciloens AthKe Nation￿. Helplo Cla¥
Advice NatIo￿- MAPS
8nIGr￿ts
EDWgYSJv￿g Twst
London & QL4drani. Sm* Mete(5
London & Qwdrani. Warrn Trafford
Mxmillan Carter gJpport
Natknnpj LclleryComrMnty Fwxl
Pur• InM¥atth
Rochdd¢ Foodbank
siockport F￿￿bArth
streiffrtd Foodbank
Tralwd F￿￿¥￿
21.276
121.2761
IS42601
1338.1(X)I
{282.8081
{15.3W?
{420.4161
(55.5151
{48.351)
r275.380)
{18.015)
(16.733)
131.138)
(41.9B9)
11225)
P7J70)
1.739
33e,1
340,747
IST.9411
11221
15.831
408.416
515
2F5.M*
1a.01S
2S.133
31.138
41.989
1.325
27.970
Tolal r¢$trf¢t•d fvnds
7&n6
1.639.442
{1.642.fj64
1ST.9411
17,570
Tot¥1 funds
.¢J94.780
1.472,704
*n¢• l (hrtgoh
B*l•h¢• 31
12023 Res¢￿te*S {Lo*sesl Tv*nxl*r# IA*rth 2024
The Ch•rlty
UTrrestrf¢ted funds:
GènÈral Fthds
De￿9￿￿¢ Funds
Pww¢n reserve
375.745
2.473.550
(1.I52.1WLI
57.941
1.155.134
375.745
2.473.550
11.452.102)
57.Y11
1.455.134
Ro8tri¢ted Fund8-
nnirytw Lcal
Gas ED9rwT￿t
cli￿8r￿￿ Ad¥Ke NatMal- to c￿kn
cit￿en5 AdvKe Nalhjnal. IIIPS
Cli￿1 Grdnts
Energy Sa¥ir8 Tr￿1
LonLkn & [￿adI&M- Smart Meters
London & c￿adIa)I-wairn
cmllan Cancu SuppNi
NatyJnAI LollèryCrxnmunbyFw
Pure knnovaknons
Ilochdalo Foo¥Jb3nk
siockp)rtFotslb8n
streifard FO￿lba￿l
Trafford
21.278
39.999
8.100
340.746
P1.2761
(38.2601
I338.1￿)
a2.￿$)
15.3W)
1420.416)
5.515)
(48.354)
{275.380)
(18.015)
(26.733)
(31.138)
{41.989)
11.325)
(27.970)
1.T39
157.941)
11.221
15M31
408.416
S*515
48.354
275.3
18.015
26.733
31.138
41.$89
1.325
27.970
Total ro$lrf¢t•d
78.736
1.W9.441
(1.642.fj66Tr
157,9411
17.$70
Total lunds
454.481 4.112.991
3.094.768
1.472704

CITIZENS AOVKE SORT GROUP LTD
NOTES TO THE FINANCIAL STATEhlENTS
FOR THE YEAR ENOEO 31 PAARCH 2024
21. Funds Icont.)
lance 31
112022 R•soLWtsS R*s￿5 ILoss•sl Trardars Pl•reh 2023
Thè Group
UnroStrlet8d fvnd5'.
General Funds
De*gnaled FUWJS
PonS￿)n re5¢rvo
Tolal unrnstrict•d lunds
I.1￿.5))
21.￿7
831.000
351.211
1.489.180
11.691.081)
21.681
121.681)
979.5JO
74.r
{1.765,a811
5.1
905.¢)X)
1.489.1aO
979,510
R•5trict8d Fund5'.
Brinninglon Bvj Local
C￿Z0nS Adwtè M&lIon￿- fo Q
Cibzgns A￿vice MalwJD*- IWS
CIIMI Gran15
Energy Saviry Trust
Macrnillan Canc¢1 Support
Putt IDMvalions
Stockport Foodbank
Tr¥florO F(￿)￿k
LoThS)n & OU￿1. Smart Mete
Lo￿knTh & Quattst- W4mi Trtyfvd
Traffoid M•tropd*an Bor¢￿9￿ ￿r￿fi-
Wintsr Resi1￿rKe
21.276
338.658
316.517
121.2761
1338.6581
40.829
130.2881
1149.9MI
1177.8361
119.0291
{24.025)
161.
1TT.836
19.029
24.025
12.Ci)O
S5.515
55.515
149.6561
51.943
151.9431
Total re8trlet8d funds
91772
1.171.394
11.185.4YII
76.736
Total funds
443.983
2.6￿.$74
2.￿1.311
1.058.246
l•nGe 31
(Loss•s} Tran5f•rs Ilarch 2ts2J
Th• ¢hèrfty
un18st￿Cted lunds:
Genera Funds
DÈslw8led Funds
Pension reserye
1262.696)
375.745
Total unre8tdd•d fuDd5
I3￿.411)
IZR6961
375.745
Rostrlcte¢ Funds-
BriDD￿9t0￿ By Local
cit￿*￿S￿le• NatirAnd- Hdp to aakn
Cthens Athicv MNPS
Enewy Savir¥J Trust
Macmillan tscer $j￿Irt
Pure InnovatK)r
Traftcrfd Food￿￿
London & avadrani- Sm* k4*ws
London & Quadrant- Waim Traffof
Fuèl oobl Inialatfve
WiDler ResiierKe
1338.6581
316.517
161.
142.227
1149.gjal
1142.2271
12.lJ)D
16.2941
55.515
4.454
55.515
14.454)
11.221
12.5611
Total re5tri¢tsd fvDds
1.042.675
I￿.539)
7B.736
Totsi funds
3￿.411
1.226.635
454.481
Traffcrfd M8C. Fud Oetl Inliat￿t w75 a R￿tricted fund IrarthrTed SORT zubsllwy c11¢e￿
Tralftr¢J. The frJno b￿¥¢• al A4¥r¢h 23 vms v* Grtyjp Cli*)tlkns

crrizENS ADVICE SORT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
21. Funds Iwni.)
N•m• •lFunLI
LOE
EnergyadvKe fvjr peO￿e in. rKal risk ol. t*iantial hardthp rne￿ their energy needs
I maDagB oyJ5tsthrW 5wxI. educakn and rasirg awarene55 of
èdiish Gas Enwgy Trust
Athice NaIDTr￿. tol)aMn To ￿￿￿•M8￿￿ ofury•￿1 Crpdit ￿*￿Ces￿￿ mè*e a dawn
Funthry Sjr to Fxe debt alv
ClierTrl fyants
Enwgy Swn9 Tru
i)th•m. R¢x*k*dar•l Trafford.
Foodbank Rochda
e ftyd*nbofthe RL>tsyJa￿ Fofyjbank
Foodbank str￿kP
Foodb8nk streiiord
Foodb3Th* Trnfford
LondcATr & (kndrani. Smart Meiws
Loryjw & lkndRnl. Warm Traifcfd
Macmillan Carws
NatK*nal LcdteryCoTrmurMtyFwd
Pure lMrfvat￿n$
rrafford motror￿.¥Th B¢xov9h c￿1.
Winter Re￿Ilence
31

CITIZENS ADVICE SORT GROUP LTD
MOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
22. Ernploy•8 88n•fit Obll9at•o
Dqfin•d bqnqfit 6Ghqm•
The pensb?n 5th8rn8 ¥¥olatle om staff th lh8 empk￿l￿ent of ID l$t Ay"d 2005 LS the Greater Manchester
PtnsK)n Fund {GMPFI. This seh•kne is a defined bw8fft (final sabryl Sch￿*￿*￿h 1$ by thg Local Authuty
on bEhalfol all Ihe ¢ffilriLwbng bothes to Ihe I￿￿. Al tsf Ir* FuryYs assets *t ￿(￿j bul the 14•bhbeS ol &ach c￿th￿JtinQ
boty are a5$essed a￿U￿tyeV￿ three ytars by an indep￿th￿l xtuary. In acGudarKÈw*h FRS102 a rwt has b
There k% no immethate impact on Ihe ¢c￿￿e￿ a5 pensbm scheme v& unhkety lo tr*3gw a (essa￿ e¥enl in th2
Shortto medium wm. kny ￿￿nded &abi&oes thal may arise*￿ be by th¢ kncal authffj*hJ wil act as
gu8rantc*. Therefr)re. arty wÉk 10 the comp8ThyK8 M*￿￿1 8r*Y miD9ated. Ciizen$Advu SORT Ltd **1
¢oniinut to fflonitorlho risk.
Dwng the yewth8 Schomes ttrwtw*ty wtwJstyheld In 2 of the IOkJham aThl
RLxhdale Citi2ens A(fvi¢èlwwa ¢ty)sed 8 2 w sthem8$ v4•t8 th• SORT This h¥pened on 1st
Decefflber 2023. Tbe new SL*vnes ¢¢ynws8 ora >￿￿#¢bYe Ifi eath. Pw year 0)npara￿Ve$ are shown lor the
yi sthemes they do not representkne ¢JpenirKJ of the new sth#he has 8n apening positrOTh frf
1st Decerner 2023. Bolh the Gwrenl year and rornparabve refiect the v4va￿n usry X¢tyJfbting bas6 88 wuired
under FRS102. D&5pkn the actu￿* lable5 5hLWry a 5L¥Fkn wo 14ve rtwr¥sed Ifi I1* S￿1 a r¥1
balance. in accordance ¥wlh para 28.22ofFRS102. aswe (kn nDt ￿leve￿al anysU￿us as ¢>sL*)wJ
recoverab*.
Mar 2024
Mar-23
F8ifv8lL* of pkgn a$seL*
esent va￿¢ Off￿￿9￿ obfwtkins
97B.I
3.994.1
I166.(￿? 13.484.(th1
212.(
510.(0)
Th• amounts r•cogrMsgd in Ihe slat￿OI(￿lncI* xmes ￿ a5 ICkn￿..
151 2023- 31si U8r2024
2023
FinarKe cost
Ser¥iGe c051
Actuali41 Igain5Plosse5
15.Cl)01
51(
11.415.CWI
113.CWI
19.CQOI 11.341.WOI
Change5 inthe &wes￿t y￿ue of the dthed benafft t**4atW 8rt as
1st Oec 2023- 31sl Mar￿4 Mw20rJ
Dfjfinfjd b8wfft oblwjatk
Cwrefii sw¥￿8 ¢OSt
Cwtribubons by 5th*m&￿K1PW¢s
Bènefits p*d
Inieresl c051
Changes in deMo￿ph￿ ¥s$umplw)
Other experience
Change$ in fin•ici*
SZ.CK¥J
(96.CWI
131.(XK)
11.
15.(IX)I
12.[
1s.co)I
39.(￿ (1.412.(o)I
766.(NX* 3.484.LK
32

CITIZENS ADVICE SORT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENOED 31 MARCH 2024
21 Employe• Benefft Obligations l¢onLI
Chanp5 n Ihe lawy￿￿e olthe S￿￿￿e assets xeas fdh7*5
1st Dec 2023. 31si Mar X>24
2023
olstheme assets
Inlere$t inrome
CoThlrityJbons
Contrit¥Jlions bystheme
Benefils paid
Oiher Expenence
Relum on plan assets
4.057.1*))
109.m)
16.0
I96.C￿3
193.CWI
pi.cwi
978.C
3.994.f
ThB rnzijr categories ofschem• assets a5 a per• oftcé* 5chBm• assets are asfDIcws".
>J2
Equioes
Bonds
Property
Cash
67%
Is%
15%
Prinrypal 8thwial assumpiotys ￿ the bofw¢e sh*etlai& (Expressed as *¥wJ8$1.'
24
Discount rale
Future sa￿ry incna5q5
Fulure pens￿ inGr&ues
4.75%
3.55%
2.75%
Monalty raies".
Cuiteni pens￿￿er& al 65- ffl&e
Curroni penswJner5 al 65- fem
Fulure p*n5￿￿e[S al 65- male
Fulure pensioryeT3 al 6S- lemale
1&3
24.2
21.7
2&0
21.2
£509641
The Pèns￿Th scheme$ 8¥¥iLgtAe to $taff cr￿m￿r￿j iiiÈ thaity after 31SI M8rth 2r¥)S wedefined
conlribulvJn schemes. admin&ttre(l ¢n behalfdthe ¢hwity by NEST. Tts Cha￿$ r6 ? of 3%.
The £mrAwes centribvtitri 18t8 i* v¥iatrAo subJg¢t to the ¢onth￿jti￿ EmP￿￿mettir￿j At Wt thg
minimum Aulo En￿ment % reqL*ed.
33

CITIZENS ADWCE SORT GROUP LTD
NOTES TO THE F114AN¢IAL STATEMENTS
FOR THE YEAR ENDED 31 M*RCH 2024
23. knalysi$ ol yroup n•t 45s0ts ￿t￿en fvnds
Tv
Curr•nt f•pO￿￿9 pwl•d
7*gi￿e r￿ed assels
Fi¥ed asset inyeslments
nel current a$sdslllkAtrxlitsesl
Cr&¥itoys M(￿ than )￿r
1.455.1
17.570
1.472.704
IMSS.134
17.5TO
1.472.701
Pv•¥lou$ rwortlftg
T*9ibl8 fLY80 8$8ets
FrAed asse¢ ￿eStMents
nei ¢ufféni ¥sseW(1￿t￿lj*S>
Crndthrs morè ont ytar
74￿3
tyJ5.467
?1.7J
Total
979510
7&736
24. Operatlng lease
Thfr grwp's lotal futur* minimurn l&aso pa>wts under Th)n<￿e￿ c•wknJ IEa5ts ￿ as fr¥eaL* of the
IrAkMno perir*Ys'.
Less Ihan one year
One ￿ rwe >**s
over fwe years
74.ln
186.6
The chaiitys Iota lulure minwnum knepa>Thents urKlpr l•x•s is as fth)ws lor exh ofll*
IdbJwin9 periods..
Les$ on8 year
One to five years
over fve years
74m
186.691

CITIZENS ADVICE SORT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
25. Post b•laN¢e she•t •v•nts
CilYL8n$ Advice Ok1h￿ (Company nurnber 02165￿3. charAy Th￿nber $1986BI
Cit￿en5 Advice Rochdale Icompany nun*)ef 02332284. chaiity number 701212}
both cornpanies were dissolved via vdunt2ry Striktroff M 8th Odober 2024
trKJth removed from the Central Regisler ol Charities on 25th October 2024
A resolutM)n was passed by the btsard of Irustees on 2711)3r2024.
Following the translot ofthe Defined B8n8fil pens￿ schemes. from 8nbbes into Ihe parent ¢nbty, there
was no longer any need forthe Subsidiar￿5.
It re501ved Ih81
- all lan9iatAe a5sests of Ihe Company be transferred lo Ihe Pa￿nI Cwpany c4ympany on 31si March 2024
- 811 arn￿ntS standing to Ihe credrf of Ihe ¢onww in bank accounts be tran518wred to th8 parant company
. all liatyillt*s of Ihe C¢ynpany be IranSle￿ed to the parenl conyny
- lh• eompany operation5 ceas8 at 23'.59 31 March 2024
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