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.

4. 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
5. Analysis of the likelihood of such risks arising and the consequences to the charily if they cannot be
dealt with.
6. 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 ll1￿11
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