Citizens Advice Doncaster Borough (A Company Limited by Guarantee) (Charity number 1174228) {Company number 108608861 Trustees, Report and Flnancial Statement$ for the Year ended 31 March 2025
Citizens Advlce Doncaster Borough (A Company Limited by Guarantee) CONTENTS Page Trustees, Annual Report Report of the Independent Audltors 9-11 statement of Flnanclal Aclivitles 12 Statement of Flnanclal Position 13 Statement of Cash Flows 14 Notes to the Flnanclal Statements 15-24
Citizens Advice Doncaster Borough Trustees, Annual Report for the Year ended 31 March 2025 The trustees, who are also directors of the charity for the purposes of the Companies Act, submit their annual report and the financial statements for the year ended 31 March 2025. The Board hav8 adopted the provisions of the Accounting and Reporting by Charities.. Statement of Recommended Practice, applicable to charities preparing their accounts in accordance with Ihe UK accounting standards (FRS 102), the Companies Act 2006 and the Charities Act 2011. Reference & Administratlve Details: Ciliz8ns Advice Doncaster Borough The Hope Centre, Stainforth Methodist Church Church Road, Stainforth Doncaster DN7 5NS Charity Registration Number 1174228 Company limited by guarantee number 10860886 Aulhorised and regulated by the Financial Conduct Authority No. 786825 Trustees (Dlre¢tors)'. Chair: Andrew Wignall Vice-chair: Hilary Karpinski Treasurer: Mark Horobin Carly Harling (resigned 13 Augusl 20241 Adrian Hunl (appointed 12 November 2024) Godson Katoto Christine Marshall (resigned 18 November 2024} Martina Slaler lappoinled 12 November 20241 Oyenike Sogbein David Wright (appointed 13 May 2024) Chief Officerlsecretary: James Woods Bankers.. Virgin Money 19 Sl Sepulchre Gale, Doncaster, DN1 1TD (was Yorkshire Bank) CAF Bank, 25 Kings Hill Ave, Kings Hill, West Malling ME19 4JQ Shawbrook Bank Limited, Lutea House, The Drive, Brenlwood, CM13 3BE Auditors: Hawsons, S Sidings Court, White Rose Way, Doncaster DN4 5NU
Citizens Advice Doncaster Borough Trustees, Annual Report for the Year ended 31 March 2025 Structure Governance and Mana ement Information: Citizens Advice Doncaster Borough (CADB) - henceforth referred to as "the organisation" Articles of Association and 15 a member of Citizens Advice nationally. is govemed by The organisation is managed by its Tru51ee Board, which is drawn from the local community- The Trustee Board is responsible for ensuring that the organisation complies with the CitA Membership Schem8 and charity18gislation. In practice day-to-day managernenl is delegated lo the Chief Officer. Ob ectlves and Actlvltles Our charity's objects as Set out in the company s articles of associalion are: to promote any 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, bul without limitation, for the benefit of the community in the borough of Doncasler and surrounding areas. Our alms are.. to provide the advice people need for the pro lems they face lo improve Ihe policies and practices that aff cl people's lives to provide free, independent, confidential and impartial advice lo everyone on their rights and responsibilities. We value diversity, promote equality and challenge discrimination. Publlc Beneflt The trustees of the charity have complied with section 4 of the Charllies Act 2006 in fulfilllng their duty to have due regard to public benefit guidance published by the Charity Commission. Achlevements and Performance 2024125 was another strong year of growth for Citizens Advice Doncaster Borough. As with the wider Citizens Advice network, the only real constraint on the support we could provide was th8 limit of our own resources. In the 2024125 financl81 year, we supported around 9,200 clients (compared to 9,700 in 20231241 and helped them achieve income gains of approximately £11.4 million (down from £12.7 million in 20231241. With no change in staffing levels between the years, the slight drop in client numbers reflects the increasing complexity of the issues people are bringing to us. which require more lime and specialist supporl. Following the expansion of our oulreaGh cenlres last year, we are now finalising plans to modernise our premises in Mexborough and Stainforth ahead of next winter. The current facilities. particularly at Mexborough, no longer meet modern standards. A modesl investment there will create much-needed spaGe to see more clients in a more suitable environment. l am very grateful to our staff and volunteers at bolh siles for their patience as these improvements are developed. The financial surplus from 2024125 will be reinvested directly Into these upgrades.
Citizens Advice Doncaster Borough Trustees, Annual Report for the Year ended 31 March 2025 Achlevements and Performance- Continued A major source of our funding continues to be Doncaster Council, whose support enables us to help thousands of residents across a wide range of issues. It is important to note that this funding comes in Iwo key streams". A core grant that enables us to provide generalist advice to the community (a type of support many councils no longer fund), and Restricted funding allocated for specific services, such as immigration advice or debt work, which must be used for Ihose purposes alone. In addition lo local funding, we also receive substantial largeted funding from other national and regional organisations, allowing us to extend specialist support where it's most needed. You may have seen recent national calls to increase digilal access to public services. In Doncaster, we are proud to be at the forefront of this effort, working closely with neighbouring Citizens Advice offices to lead the way in digital inclusion. I would like to express my sincere thanks to all of our funders many of whom provide mulli-year grants that allow us to plan ahead and invest in the future of our service. inally, I want lo thank our staff, volunteers. and trustees The issues we deal with are often complex, molionally charged, and challenging. Without the dedicatio and resilience of our team, life for our clients would be even more difficult than il already is. l am proud to be part of an organisalion that is consistently recognised as one of the most trusted, impartial, and valued institutions in the UK. Flnanclal Review Our principal funders over the past year have been Money Advice Service, The British Gas Energy Trust, DWP and CDC. Our income was £1.9 Million ( £1.1 Million- 2024). Our surplus was £61k for the year (£79k- 20241 Goin Concern The trustees have considered the financial position of the charity and in consideration of the information available to them. are satisfied that the charily is a going concern for the foreseeable future and in any case for al least 12 months from the date of this report. Reserves Pollc CADB trustees recognise that although it is prudent lo build up funds for specific purposes and to have a safely net to protect CADB if unexpected events occur they accept that having too much in reserves may impact future funding applicalions and core funding amounts. When considering the right level of reserves, trustees have taken into account the following.. Forecasts of future income, the reliability and sustainability of each source of income and prospects for obtaining income from new sources. 2. Forecasts of future expenditure. based on planned activity. 3. Analysis of future requirements. opportunities, contingencies {e.g. redundancy and other contractual obligations such as maternity leave) or risks which are unlikely to be covered by income if and when Ihey arise.
- Likelihood of losing premises from which to provide services. Citizens Advice Doncaster Borough Trustees, Annual Report for the Year ended 31 March 2025 Reserves Pollcy- Contlnued
- Analysis of the likelihood of such risks arising and the consequences to the charily if they cannot be dealt with.
- The need to invest in improving infrastruclure to reflect growth. General reserves Our policy Is to hold at least 5 months running costs in reserve. As at 31 March 2025 the free reserves were £738k. The budget running costs for 2025126 are estimated lo be £101.6k per calendar month, so we have reserves in excess of 6 months. The charity also holds £18,801 in restricted general reserves al the year- end (2024.. £5,426). Revaluatlon reserve In 2023, the arily r&valued one of the properiies to reflect current marke revaluation of £133,500. value. This resulted in a deficit on Deslgnated reserves Thg d@signaled reserves of £119,271 (2024.. £119.271) are for the following purposes..
- Conlraclual commitment reserve - a reserve to ensure that the bureau 15 able to cover contracted payments lo staff such as redundancy, provision of locum maternily cover, and the costs of any disciplinary andlor grievance procedures which may arise.
- This pollcy will be reviewed by March annually by the Truslee Board lo coincide with setting budgels for the forthcoming year, before ratification by the full board using information provided by management staff. Plans for Future Periods Our focus for the year ahead includes expanding and enhancing our service offer across Doncaster and the wider region through collaborative, strategic development. We aim to grow and develop our services at both a local and regional level through increased partnership working. By slrenglhening regional collaborations, we intend lo bring new projects into Doncaster. enhance our existing offer, and expand into the advocacy space lo better meel the evolving needs of our communities. Risk Mana ement The Irustees have a duly lo identify the risks to which the charity is exposed and lo ensure appropriate conlrols are in place to provide reasonable assurance against fraud and error. They actively review the major risks which are classified as constitutional, financial. operational and exlernal
which the charity faces on a regular basis and which may impact on the service Ihe charity aims to provide. The truslees confirm that they have established sufficient syslems to mitigate the risks. Citizens Advice Doncaster Borough Trustees, Annual Report for the Year ended 31 March 2025 Staff and Volunteers We depend on our staff and volunteers to give the best advice possible lo our clients. They have supported CADB through a period of unprecedented change and growth. Myself and fellow trustees are very grateful for their support and enthusiasm without which our clients would be far less able lo get the advice they need. Many thanks to you all. Events Since the Balance Sheet Date No events have occurred since the balance sheet date, which affect the charity. In our report, we would like to highlighl an upcoming significant expense. We anticipate needing to replace the roof at our Stainforth office. which is expected lo cost approximately £75,000. This essential investment is necessary to ensure the continued safety and functionality of our facilities, allowing us lo maintain the high standard of Service our clients depend on. Since Ihis is a contractual obligation under the terms of the lease, a provision for this amount has been made in the accounts. Statement of Trustees, res onslbllitles Company and charity law require the trustees lo prepare financial statements for each financial year which give a true and fair iew of the state of affairs of the charity and of its incoming r sources and application of resources, including he net income or expenditure, during the period. In preparing those financial stalemenls, the Iruslees are required lo,. select suitable accounting policies and then apply them consistently; make judgements and estimates that are reasonable and prudent., stale whether applicable UK accounting standards and statements of recommended practice have been folluwed., observe the methods and principles in the charities SORP 2019 {FRS 1021., prepare the financial statements on the going concern basis unless it is inappropriate lo presume Ihal the company will conlinue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy al any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006 and the Charities Acl 2011. They are also responsible for safeguarding the assets of the charily and hence for laking reasonable steps for the prevenlion and detection of fraud and other irregularities. The trustees of the charity who served during the year and up to Ihe date of this report are set out on page 1. In so far as the Iruslees are aware, there is no relevant audit information of which Ihe charitable company's auditors are unaware, and each Irustee has taken all the steps that he or she ought to have taken as a Iruslee in order lo make himself or herself aware of any relevant audil information and lo establish thal the charitable company's auditors are aware of thal information.
Cltizens Advice Doncaster Borough Trustees, Annual Report for the Year ended 31 March 2025 Auditors The auditors, Hawsons Chartered Accounlanls, Statutory Auditor, will be proposed for re- appointment at the forthcoming Annual General Meeting. This report has been prepared in accordance with the special provisions of part 15 of the companies Act 2006 relating lo small companies. Approved by the trust8es on 20 June 2025 and signed on its behalf by.. ignall - Chair of Trustees
Independent Auditor's Report to the Members of Cltizens Advice Doncaster Borough For the Year Ended 31 March 2025 Opinion We have audited the financial statements of Citizens Advice Doncaster Borough (the 'charitable company'> for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows, and Notes to the Financial Statements, including significant accounting policies. The financial reporting framework Ihat 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. Basls for oplnlon We conducted our audit in accordance with Internation81 Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in Ihe auditor fesponsibilities 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 U K, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. e believe that the audit evidence we have obtained Is suffici 8ppropriate lo provide a basis for our op nion. land Conclu51ons relating to going concern In auditing the financial slatemenls, we have concluded that the Irustees, 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 lo events or conditions Ihat, individually or collectively, may cast significant doubl on the charitable company's ability to continue as a going concern for a period of at least tw@Ive months from when the financial statements are authorised for issue Our responsibilities and the responsibilities of the truslees with respect to going concern are described in Ihe relevant sections of this report. Other Informatlon The other information comprises the informalion included in the trustees, annual report, other than the financial statements and our auditor's report Ihereon. The trustees are responsible for the other information. Our opinion on the financial statements does nol 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. Our responsibility is to read the olher information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or othetwise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misslatemenls, we are required to determine whether this gives rise to a malerial misstatement in the financial statements themselves. If. based on the work we have performed, we conclude that there is a material mi5slatement of this other information, we are required lo report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companiès Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Iruslees. annual report, which includes the directors. report prepared for the purposes of company law, for Ihe financial year for which the financial statements are prepared is consistent with the finanLial statements., and the directors, report included within the trustees, annual report has been prepared in accordance with applicable legal requirements.
Independent Auditor's Report to the Members of Citizens Advice Doncaster Borough For the Year Ended 31 March 2025 Matters on whlch we are requlred to report by exception In the light of the knowledge and understanding of the charitable company and ils environment obtained in Ihe course of the audit. we have not identified material misstatements in the directors. report included within the Iruslees, annual report. We have nothing to report in respect of the following matters in relation lo which the Companigs Act 2006 requires us to report to you if, in our opinion.. adequale 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. the trustees were not enlilled lo prepare the financial statements in accordance with the small companies. regime and lake advantage of the small companies, exemptions in preparing the directors. report and from the requirement to prepare a strategic report. Responsibllltles of trustees As explalned more fully in the trustees, responsibilities statement set out on page 9 the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a Irue 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 misslalement. whether due to fraud or error. In preparing the financial statements. the Iruslees a ability lo conlinue as a going concern. disclosing, a, e responsible for assessing the charitable company's applicable, mallers related lo going concern and using the going concern basis of accounting unless the Irlislees eilher intend lo liquidate the charitable company or to cease operations. or have no realistic alternative but lo do so. Audltor responslblllties for the audlt of the financlal statements Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from material misslatemenl, whether due lo fraud or error, and lo issue an auditor's report Ihal includes our opinion. Reasonable assurance is a high level of assurance, bul is not 8 guarantee that an audit conducted in accordance with ISAS (UK) will always delecl a material misstatement when il exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, Ihey could reasonably be expected lo influence the economic decisions of users taken on the basis of these rinancial statements. Irregularities, including fraud, are Instances of non-compliance with laws and r8gulalions. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. Discussions with management and Ihose responsible for legal compliance procedures within the charity to obtain an understanding of the legal and regulatory framework applicable lo the charity and how the charity complies with that framework, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud., Reviewing minut8s of trustees, meelings., Identifying and assessing the design effectivenes5 of controls that management has in place to prevent and detect fraud and non-compliance wilh laws and regulations., Challenging assumptions and judgements made by management in their significant accounting estimates. Identifying and testing journal entries. in particular any journal entries posted with unusual account combinations or posted by senior management. 10
Independent Auditor's Report to the Members of Cltizens Advice Doncaster Borough For the Year Ended 31 March 2025 There are inherent limitations in the audit procedures described above and the more removed non-compliance with laws and regulations is from the events and transactions reflected in the financial slatements, the less likely we are to become aware of it. Also, the risk of not detecting a material missiatement due lo fraud is higher Ihan the risk of nol detecting one resulting from error, as fraud may involve deliberate concealment by. for example, forgery or intentional misrepresentations, or through collusion. A further description of our responsibilities is available on the FRC'S website al.. htt s'.Ilwww.frc.or .uklauditorslaudit-assurancelauditor-s-res onsibilities-for-1he-audit-of-the- fildescri lion-of-the-auditor /oE2Q/o800/099s-res onsibiliti&s-for.This description forms part of our audilor's report. Use of our roport 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 stale to the charitable Company's members those matters we are required to state to them in an auditor's report and for no olher purpose. To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone other than the charitable company and Ihe charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. aniel Wood (Senior Statutory Auditor) For and on behalf of Hawsons Chartered Accountants, Statutory Auditor 5 Sidings Court While Rose Way Doncasler South Yorkshire DN4 5NU
Citizens Advlce Doncaster Borough Statement of Financial Activities (Incorporating an income and expenditure account) for the Year ended 31 March 2025 Total Funds 2025 Total Funds 2024 Unrestrlcted Funds Re5trlcted Funds Notes Income (and endowments) from: Donations and legacies Charitable activities Investments Other 2,564 256,477 2,536 4,521 2,564 1,843.827 2,536 40,908 1.165 1,132,385 2,723 7,837 1,587,350 36,387 Total Income 266,098 1,623,737 1,889,835 1,144,410 Expendlture on: Central Administration expenses Charitable activities 20,221 197,194 20,221 1,808.465 14,376 1,050,870 1,611.271 Total expen Iture 217.415 1,611.27 1,828.686 1,065,246 Net Income before Exceptlonal Items 48,683 12,466 61,149 79,164 Exceptional ilems 21 (75,000) Net Income for the year 48,682 12,466 61,148 4,164 Transfer between funds {909) 909 Net movement in funds in year 47,774 13,375 61,149 4,164 Re¢onclllatlon of funds Total funds broughl forward 11 676,071 5,426 681,497 677.333 676,071 5,426 681,497 677,333 Nel movement in funds in year 47,774 13,375 61,149 4,164 Total funds carrled forward 723,845 18,801 742,646 681,497 The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and reserves expended derive from continuing activities. 12
Citizens Advice Doncaster Borough Statement of Financial Position As at 31 March 2025 Company Number: 10860886 2025 2024 Notes Flxed Assets Tangible assets 125,000 125,000 Current Assets Debtors Cash al bank and In hand 70,789 929,139 33.877 1,012,068 Current Assets 999,928 1,045,945 Creditors.. amounts falling due within one year 10 (382,282) (489,448) Net Current Assets 617.646 556,497 Net Assets 742.646 681,497 The Funds of the charity 11,13 Des19nated General Unrestricted Funds Reslricled Funds Revaluation Reserve 119,271 738,074 18,801 (133,500} 119,271 690,300 5,426 (133,5001 Total Charlty Funds 742,646 681,497 The financial statements were approved and authorised for issue by the Trustees on 20 June 2025. Signed on behalf of the board of trustees nall Chair of Trustees 13
Citizens Advl¢e Doncaster Borough Statement of Cash Flows For the Year ended 31 March 2025 Company Number: 10860886 Notes 2025 2024 Cash flow from operatlng actlvities Net cash provided by operatlng actlvltles 23 {85,465) 333.866 Cash flows from Investing activllles: Income from Investments 2,536 2.723 2,723 Net cash recelved from Investing actlvltles 2.536 Change In cash and cash equlvalents In the year (82,929) 336,589 Cash and cash equlvalents at the beglnnlng of the year 1,012,068 675,479 Cash and cash equlvalents at th end of the year 24 929,139 1,012,068 14
Citizens Advice Doncaster Borough Notes to the accounts for the Year ended 31 March 2025 GENERAL INFORMATION The charity is a private company, limited by guarantee and registered in England and Wales. The registered address is Hope Centre, Stainforth Methodist Church, Stainforth, Doncaster, United Kingdom. DN7 5NS. STATEMENT OF COMPLIANCE The financial statements have been prepared in accordance with Accounting and Reporting by Charilies- Stalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021- (Charities SORP (FRS 1021}, the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021. Companies Act 2006 and the Charities Act 2011. ACCOUNTING POLICIES The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the financial statements are as follows.. Basbs of preparation Citizen Advice Doncaster 8orough meets the definition of a public benefit entity under FRS 102, The assets and liabilities are initially recognised at hislorical cost or transaction value unless otherwise staled in the relevant accounting policy note. The financial statements are prepared in sterling, which is the funclional currency of the charity. Going concern The Iruslees Consider thal there are no material uncertainlies about the charitable company's ability lo continue as a going concern. Judgements and key sources of estlmatlon uncertalnty The preparation of Ihe financial statements requires management lo make judgements, estimates and assumptions Ihal affect the amounls reported. These estimates and judgements are conlinually reviewed and are based on experience and other faclors, including expectations of future events that ar8 believed to be reasonable under the circumstances. The nature of estimation means that the outcomes could differ from those estimates. The most significant area of estimation uncertainty for the charity is in relation to the useful economic life of Ihe fixed assets. Fund accounting Unrestricted funds are available for use at the discrelion of the trustees in furtherance of Ihe general objectives of the charity. Designated funds are unrestricted funds earmarked by the board of trustees for particular purposes. Restricted funds are subject lo restrictions on their expenditure imposed by the donor or through the terms of an appeal. Incoming resources All incoming resources are included in Ihe Statement of Financial Activities when the charity is entitled lo the income and the amount can be quantified with reasonable accuracy. The following bpeLific policies are applied lo particular calegories of income.. Voluntary income is received by way of grants, donalions and gifts and is included in full in the Statement of Financial Activities when the charity is legally entitled lo the income after any
Citizens Advice Doncaster Borough Notes to the accounts for the Year ended 31 March 2025 Incoming resources. continued performance conditions have been met, the amount can be measur&d reliably and il is possible that the income will be received. Donated services and facilities are included al the value to Ihe charity where this can be quantified. The value of services provided by volunlaers has not been included in those accounts. Inveslmenl income is included when receivable. Incoming resources from grants. where related to perfonnance and specific deliverables, are accounted for as the charity earns the right to consideration by ils performance. Resources expended Expendilure is recognised on an accruals basis as a liability 15 incurred. Expenditure includes any VAT where it cannot be fully recovered. and is reported as part of the expenditure lo which it relates: Costs of generating funds comprise the costs associated with attracting voluntary income. Charitable exp activities and s ndilure comprises those costs incurred by the charity in the rvices for its beneficiaries. It includes both costs that can elivery o)f its directly to such be allocated clivilies and those cos15 of an indirect nature necessary lo support them. Governance costs includè those costs associated with meeting the constitutional and slalulory requirements of the charity and inrlude the professional fees and costs linked to the strategic management of the charity. All costs are allocated between the expenditure categories of the Stalemenl of Financial Activities on a basis designed lo reflect the use of Ihe resource. Costs relating lo a particular activity are allocated directly, others are apportioned on an appropriate ba51S. Tangible flxed assets The threshold for capilalising assets in current depreciation accounting policy is £2,000. Fixed assets are stated at cost less accumulated depreciation unless otherwise slated. Individual fixed assets costing more than £2,000 are capilalised at cost. Depreciation is provided on tangible assets at the following annLAal rates calculated in order lo wrile off the cost less estimated residual value over their useful economic lives. Freehold buildings 20/0 on cost 2. Computer equipment 33 % on cosl 3. Furnilure fixtures and fittings 25 % on cost Losses arising on revaluation of fixed assets are included in the Slatement of Financial Activities in the year in which they arose. Pensions The charity participates in a group personal pension arrangement. The pension charge represents the amounts payable by the charity lo the fund in respect of the year.
Citizens Advice Doncaster Borough Notes to the accounts for the Year ended 31 March 2025 Hire purchase and leasing commitments Rentals payable under operating leases are charged to the Statement of Financial Activities on straight line basis over the period of Ihe lease. Taxation As a re9lStered charity, the company is exempt from income and capital taxes on its charitable aclivities. 2. Donations and legacies Unrestricted Rèstricted Total Tolal Funds Funds Funds 2025 2024 Grants and donations 2,564 2,564 1,165 2,564 2,564 1,165 3. Income from charitable activities Unrestricted Restrlcted Total Total Funds Funds Funds 2025 2024 Grants and contracts 256,477 1,587,350 1,843,827 1,132.385 256,477 1,587,350 1,843,827 ,132,385 4. Investment income Unrestricted Restricted Total Total Funds Funds Funds 2025 2024 Bank Interest 2,536 2,536 2,723 2,536 2,536 2,723 S. Other income Unrestricted Restricted Total Total Funds Funds Funds 2025 2024 Other income 4,521 36,387 40.908 7,837 4,521 36.387 40,908 7,837 17
Cltlzens Advlce Doncaster Borough Notes to the accounts for the Year ended 31 March 2025 6. Charitable expenditure Unrestrlcted Restrlcted Total Total Funds Funds Funds 2025 2024 Direct staff costs Travel and subsistence Premises costs Partner payments Other support costs 179,678 2.833 14,683 991,571 1,171,249 29,394 32,227 80,620 95,303 297,569 297,569 212,117 212,117 861,498 10.309 55,019 13.500 110,544 197,194 1.611,271 1,808,465 1.050,870 The increase in 'Partner payments, and 'Olh r support costs, recorded this year relates specifically to our role as the lead partner for the South Yorkshire-wide Digital Inclusion project, commissioned and funded by Ihe Integrated Care Board IIC8). As the lead organisalion. Citizens Advice Doncaster 8orough is responsible for managing and distributing funding across the region to our delivery partners, Thi5 increase in expenditure reflects the onward payments made lo these project partners to support delivery In their respective localities. 11 does not reprp.senl a rise in our organisation's core operating costs Rather, il is project-specific and time-limiled spending aligned wilh the aims and objective5 of the Digital Inclusion programme. We are committed to transparency and strong financial governance. By providing this breakdown, we hope lo reassure current and prospeGlive funders that our core expenditure remains stable and that this increase is solely attributable to our strategic coordination role within a regional inilialive. 7. Central admlnlstralion expenses Unrestrlcted Restrlcted Total Total Funds Funds Funds 2025 2024 Payroll and Consultancy Miscellaneous costs 20,221 20,221 14.376 20.221 20,221 14,376 18
Citizen5 Advice Doncaster Borough Notes to the accounts for the Year ended 31 March 2025 8. Tangible assets Furniture, Fixtures & F5ttings Freehold Land and Buildings Computer & Office Equipment Total COSTfvALUATION As at 1 April 2024 125,000 679 1,108 126.787 At 31 March 2025 125,000 679 1,108 126,787 DEPRECIATION As at 1 April 2024 679 1,108 1,787 At 31 March 2025 679 1,787 NET BOOK VALUE At 31 March 2025 125,000 125,000 At 31 March 2024 125.000 125,000 19
Cltizens Advlce Doncaster Borough Notes to the accounts for the Year ended 31 March 2025 8.Tanglble assets -continued The historic cost equivalent of freehold land and buildings included at valuation: 2025 2024 Cost 275,000 275.000 Accumulated Depreciation (27,0001 (22,000) Charge for year (5,5001 (5.500) Net Book Value 242,000 247,500 Freehold land and buildings were subject lo independent professional valuation at 22 February 2023. The valuation was undertaken by PPH Commercial, Chartered Surveyors and Commercial Property Consultants, 9. Debtors 2025 2024 Trade deblors 48,853 9.075 Prepayments Other deblors and accrued income 936 9,676 70,789 33,877 10. Credltors- amounts falllng due withln 1 year 2025 2024 Deferred income 219,060 390,454 other creditors 60.164 2,309 other taxes and social security Accruals 18.500 13,815 382,282 489.448 20
Citizens Advice Doncaster Borough Notes to the accounts For the Year ended 31 March 2025 11. Funds movernents Balances Balances brought Forward carried Income Expenditure Transfers forward Unrestrictad Funds Designated.. Contractual Commitmenl Reserve ll111 Revaluation Reserve (133,500) (133,500) General Total 690 300 676,071 266 098 266,098 217415 (217,415) 909 (909) 738 074 723,845 Restricted Funds British Ga Trust 197,591 313,741 89,240 131,250 111,246 1198,6131 {300,245) {89,195) 1136,861) (110.9521 1,022 MASDAP 13,496 Advice on Prescription CADB Tier Three (451 185 5,426 Welfare Rights (2941 CitA Energy Digital Immigration Family First Other 46,960 483,500 38.543 3,500 8,656 199 510 146.8861 (482,616) (35,144) (3,6151 (7,979) 199 165 (74) 884 3,399 115 677 Help lo Claim 345 5,426 1,623,737 11,611,271) 909 18,801 The unrestricted Contractual Commitment Reserve is a feserve designated by the Trustee Board, to ensure that the bureau is able to cover contracted payments to staff such as redundancy, provision of locum maternity cover, and the costs of any disciplinary andlor grievance procedures which may arise. The CAt)B Tier Tree fund is a fund in partnership with Citizens Advice to provide advice on benefits, debt & money management, energy, employment, immigration {leve11), family matters, Health and legal matters. 21
Cltizens Advice Doncaster Borough Notes for the accounts For the Year ended 31 March 2025 12. Staff costs and numbers Slaff costs were as follows". 2025 2024 Wages and salaries Social security costs Penslon 1,063,409 87,325 20.515 790,142 58.266 13,090 1.171,249 861,498 No employee received emoluments of more than £60,000. Th8 average weekly number of employees during the year was 5312024: 53). The full-lime equivalent was 38 {2024:381. 13. Analy515 of n assets by fund Unrestricted funds Restrlcted funds Total funds Total 2024 Flxed assets 125,000 125,000 125.000 Nel current assets 598,845 18.801 617.646 556.497 723,845 18,801 742.646 681,497 14. Auditor's remuneration During the period, the fees payable (excluding VAT) lo the charity's auditors are analysed as follows.. 2025 2024 Auditor's remuneration 7,500 5,550 7.500 5,550 22
Citizens Advice Doncaster Borough Notes for the accounts For the Year ended 31 March 2025 15. The Trustees, remuneration, benefits and expenses None of the trustees have been paid any remuneration or received any other benefits from an employment wilh Ihe charity or a related entity. No trustee expenses have been incurred (2024: None). 16. Related party transactions No trustee or related party received any remuneration in either the current year or previous period. No trustee or other related person to the charity had any personal interest in any contract or Iransaclion entered into by the charity during the year. 17. Pension commltments The Charity operates a defined contribution pension scheme, during the period the Charity made contributions to the scheme of £20,515 (2024.. £13,090). At 31st March 2024 there was an outstanding liability of £nil {2024'. £2,825). 18. Annual commltments under operatlng leases The company had no commitments under operating leases at the balance sheet date {2024: £nil). 19. Share Capital The company is registered as a company limited by guarantee and has no share capital. The current members are uarantors in the sum of £1 each. 20. Central recharges Central recharges are those costs which are not allocated directly to a cost centre as Ihey are incurred but are charged annually on the basis consislenl with the use of resources lo a formula agreed by the trus18es. Overheads consist of premises, office costs shared salaries and governance costs. As per note 6 in the accounts. central recharges have been allocated lo the cost centre they relate to. based on the formula agreed by the trustees. 21. Exceptlonal items This expenditure in 2024 related to the eslimaled future cost of repairing the roof of the property situated at The Hope Centre, Slainforth Methodist Church, Church Rd, Slainforth. Doncaster DN7 5NS. The charity has provided for £75,000 in respect of such costs as they are conlraclually liable to perform the repairs under the terms of the lease. 23
Cltizens Advice Doncaster Borough Notes for the accounts For the Year ended 31 March 2025 23 . Reconclllatlon of net income to net cash flow from operating activitles 2025 2024 Nel Income for the year Adjustmenls for: Income from investments {IncreasellDecrease In debtors IncreaselDecrease in creditors 61,149 4,164 (2,536) (36,912) {107,186) (2,723) {27,377) 359.802 (85,465) 333,866 24. Analysls of cash and cash equivalents 2025 2024 Cash al bank and in hand 929.139 1,012,068 24