TAMESIDE CITIZENS ADVICE BUREAU LIMITED (A company limited by guarantee) 

## Financial Statements 

For the year ended 31 March 2025 

Company no: 02302696 (England & Wales) 

Charity no: 701113 

## TAMESIDE CITIZENS ADVICE BUREAU LIMITED 

## FINANCIAL STATEMENTS 

|INDEX||
|---|---|
||Page|
|Company information|1|
|Directors Report (incorporating Trustees Report)|2-4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notestotheaccounts|8-11|



## TAMESIDE CITIZENS ADVICE BUREAU LIMITED 

## Legal and administrative information 

DIRECTORS M Ashworth W Brelsford S Cheeseman M Dale J Fieldhouse N Mackie H Roderick (Councillor) S M Jones appointed 2/5/24 SECRETARY N Morgan REGISTERED OFFICE Tameside One Market Place Ashton-under-Lyne OL6 6BH COMPANY LIMITED BY GUARANTEE: REGISTERED NUMBER 02302696 CHARITY: REGISTERED NUMBER 701113 BANKERS Barclays Bank PLC Leicester LE87 2BB 

INDEPENDENT EXAMINER J A Simpson & Co Ltd 48 Bredbury Green Romiley Stockport SK6 3DN 

1 

## TAMESIDE CITIZENS ADVICE BUREAU LIMITED 

## Directors’ Report (incorporating the Trustees’ Report) 

The directors and trustees present their report and the examined accounts for the year ended 31 March 2025. The directors have adopted the provisions of FRS 102 in preparing the annual report and financial statements of the charity. 

## Constitution, objects, policies and public benefit 

The principal activity of the company continued to be the operation of a Citizen's Advice Bureau. 

The company, which is a company limited by guarantee, is a registered charity established for the promotion of charitable purposes for the benefit of the community in the area of Tameside. The organisation ensures that all services are available to the general public and people in poverty are not excluded, as no fees are payable. 

The charity has an additional aim of ensuring that individuals do not suffer through lack of knowledge of their rights and responsibilities or the services available, or through an inability to express their needs effectively. 

These aims are achieved through trained volunteers giving free, confidential, impartial and independent advice to the local community. These objectives remain unchanged from previous years. The company is a member of the National Association of Citizens Advice Bureaux and adheres to their policies and principles. 

## Performance, activities and future developments 

The company receives grants from Tameside Metropolitan Borough Council, the Money and Pensions Service (MaPS), and other changeable funders. 

The deficit for the year amounted to £24,842 (2024 deficit: £37,579). 

Total reserves stand at £225,907 (2024 £250,749). 

These reserves are carried forward for the furtherance of the charity's objectives in future years. 

The accounts have been prepared on a going concern basis, as the funding for the next financial year has been provisionally agreed. The company plans to continue to expand its services, in part by attracting external sources of funding. 

## Reserves 

In accordance with Charity Commission recommendations the company tries to maintain reserves sufficient to meet at least three months running costs. This has been achieved as at 31 March 2025. 

## Organisation 

The charity is administered by its board of directors, who meet regularly to decide policy. New directors are appointed by the approval of the board. A Chief Officer is appointed to oversee the day to day running of the charity. The directors who served during the year were as follows: 

M Ashworth 

W Brelsford S Cheeseman 

N Mackie Chair H. Roderick (Councillor) S M Jones 

M Dale J Fieldhouse 

In accordance with the company's articles of association, N Mackie and J Fieldhouse retire by rotation and offer themselves for re-election. 

2 

## TAMESIDE CITIZENS ADVICE BUREAU LIMITED 

## Directors’ Report (incorporating the Trustees’ Report) 

## Investment powers 

Under the memorandum and articles of association, the charity has the power to invest the income or capital of the charity, which is not immediately required for its purposes, in or upon such investments, securities or properties as the directors see fit. 

## Training and induction 

The company operates a formal induction programme for its new trustees that is used by the Citizens Advice Bureau nationally. 

## Statement of directors’ responsibilities 

Company and charity law requires the directors to prepare financial statements for each financial year which gives a true and fair view of the state of the company's affairs and of the profit or loss for that year. In doing so the directors are required to: 

- Select suitable accounting policies and then apply them consistently; 

- Make judgements and estimates that are reasonable and prudent; 

- State whether applicable accounting standards and statements of accounting practice have been followed subject to any departures disclosed and explained in the financial statements; and 

- - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in operation; 

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

As the company's Directors, we certify that so far as we are aware, there is no relevant information of which the company's independent examiners are unaware and as the Directors of the company, we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant information and to establish that the charity's independent examiners are aware of that information. 

## Risk management 

The directors have the above responsibilities, they also need to provide reasonable assurance that: 

- the charity is operating efficiently and effectively; 

- its assets are safeguarded against unauthorised use or disposition; 

- proper records are maintained and financial information used within the charity or for publication is reliable; and 

- the charity complies with relevant laws and regulations. 

3 

## TAMESIDE CITIZENS ADVICE BUREAU LIMITED 

## Directors’ Report (incorporating the Trustees‘ Report) 

The systems of internal controls are designed to provide reasonable assurances against material loss or misstatement. They will include: 

- a business plan and annual budgets approved by the directors; 

- regular consideration by the trustees of financial results, variances to budgets, non-financial perfomance indicators and benchmark reviews; 

- delegation of authority and segregation of duties; and 

- identification and management of risks. 

## Independent Examiner 

A resolution will be proposed at the next Annual General Meeting to reappoint the independent examiners, J A Simpson & Co Ltd. 

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies. 


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Tameside One Market Place Ashton-under-LyneOL6 6BH 


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On behalf of the Directors N Morgan 

Secretary 

Date 22nd August 2025 

4 

## INDEPENDENT EXAMINERS’ REPORT 

## TO THE MEMBERS OF TAMESIDE CITIZENS ADVICE BUREAU LIMITED 

| report on the accounts of the company limited by guarantee for the year ended 31 March 2025 which are set out on pages 6 to 11. These accounts have been prepared in accordance with the FRS 102 and the accounting policies therein. 

## Respective responsibilities of directors and examiner 

As described in the Statement of Directors’ Responsibilities the company's directors (who are also the Trustees) are responsible for the preparation of the accounts in accordance with applicable law and United Kingdom Accounting Standards. You consider that the audit requirement of $144(2) of the Charities Act 2011 (the Act) does not apply and that an independent examination is needed. | am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales. 

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: 

examine the accounts under section 145 of the 2011 Act; 

to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and 

to state whether particular matters have come to my attention. 

## Basis of the independent examiner's report 

My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out below. 

## Independent examiner's statement 

In connection with my examination, no matter has come to my attention: 

- 1 Which gives me reasonable cause to believe that, in any material respect, the requirements: 

   - to keep accounting records in accordance with s 386 of the Companies Act 2006; and 

   - to prepare accounts which accord with the accounting records and comply with the accounting requirements of s 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities 

have not been met; or 


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## TAMESIDE CITIZENS ADVICE BUREAU LIMITED 

Statement of Financial Activities for the year ended 31 March 2025 

|||General|Restricted|Total|Total|
|---|---|---|---|---|---|
|||Fund|Funds|Funds|Funds|
|||2025|2025|2025|2024|
||Notes|£|£|£|£|
|Incoming resources||||||
|Incoming resources from generated funds||||||
|Voluntary income:||||||
|Donations and grants|2|466,672|0|466,672|448,962|
|Total incoming resources||466,672|0|466,672|448,962|
|Resources expended||||||
|Charitable activities|3|476,964|0|476,964|471,897|
|Governance costs|4|2,316|0|2,316|1,774|
|Raising funds|4|12,234|0|12,234|12,870|
|Total resources expended||491,514|0|491,514|486,541|
|Net incoming/(expended)||||||
|resources before transfers|5|(24,842)|0|(24,842)|(37,579)|
|Netmovements in funds||(24,842)|0|(24,842)|(37,579)|
|Reconciliation offunds||||||
|Funds broughtforward at 1 April 2024/23||250,749|0|250,749|288,328|
|Fundscarriedforwardat31March2025/24||225,907|)|225,907|250,749|



The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities. 

6 

## TAMESIDE CITIZENS ADVICE BUREAU LIMITED 

## Balance Sheet as at 31 March 2025 

||Notes||2025||2024|
|---|---|---|---|---|---|
|CurrentAssets||General|Restricted|Total||
|Debtors|8|58,555|0|58,555|26,377|
|Cash at bank|7|188,902||188,902|248,407|
|Cash in hand||257|0|257|367|
|||247,714|0|247,714|275,151|
|Creditors: amounts failing due||||||
|within one year|9|21,807|0|21,807|24,402|
|Net Current Assets/(Liabilities)||225,907|0|225,907|250,749|
|||225070225907,|||250,749|
|Reserves||225,907|0|225,907|250,749|



The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member has required the company to obtain an audit in accordance with section 476 of the Act. 

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. The financial statements on pages 6 to 11 were approved by the directors and signed on their behaif by 


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J Fieldhouse - Director fi<br>Date TAKpilnouns<br>N Mackie - Director<br>.<br>**----- End of picture text -----**<br>


7 

1 Basis of accounting 

## TAMESIDE CITIZENS ADVICE BUREAU LIMITED 

Notes to the Financial Statements for the year to 31 March 2025 

## General 

These Accounts have been prepared under the historic cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The accounts have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and with the Charities Act 2011 

## The charity constitutes a public benefit entity as defined by FRS 102 

## Going concern 

The financial statements have been prepared on a going concern basis, which presumes that the trust will continue to receive financial support. Notification of support for the year ended 31 March 2025 has been agreed. 

## Incoming resources 

## Grants 

All grants and voluntary income are accounted for gross on a receivable basis. 

## Investment income 

Investment income is accounted for on a receivable basis. 

## Resources expended 

Expenditure is accounted for on an accruals basis 

|2|Donations and grants|General|Restricted||2025|2024|
|---|---|---|---|---|---|---|
||Local Authority and Funding||||||
||General purpose|173,799||0|173,799|165,666|
||MaPS|169,269||0|169,269|167,639|
||Food & Clothing|4,015||0|4,015|4,815|
||U.C.Grant|0||0|0|0|
||Outreach and|116,220||0|116,220|108,010|
||New Charter Housing Trust||||||
||and Irwell Valley Housing||||||
||Other Income|3,137||0|3,137|2,802|
||Donations|232||0|232|28|
|||466,672||0|466,672|448,960|



8 

## TAMESIDE CITIZENS ADVICE BUREAU LIMITED 

## Notes to the Financial Statements for the year to 31 March 2025 

|3|Charitable activities||UNRESTRICTED|UNRESTRICTED|UNRESTRICTED|||||
|---|---|---|---|---|---|---|---|---|---|
|||CAB||MASDAP||HH|2025||2024|
||||||||£||£|
||Staff salaries and NIC|281,976||139,220||9,798|430,994|427,487||
||Electricity||0|||377|377||340|
||Gas||0|||0|0||0|
||Water<br>Rent|0<br>15,843||8,633||4,241|0<br>28,717||0<br>28,947|
||General repairs and maintenance||88|0||0|88||9|
||Travel& training & recruitment<br>Printingand stationery<br>Postage||3,723<br>1,589<br>161|559<br>847<br>751|||4,282<br>2,436<br>912||2,631<br>2,323<br>931|
||Telephone||3,073|1,736|||4,809||4,775|
||Insurance<br>Subscriptions||1,405<br>3,419|791<br>2,100||8|2,204<br>5,519||2,459<br>8,110|
||Clientenergy grants||5,059||||5,059||2,192|
||Miscellaneous<br>Computer costs||440<br>300|149||0|440<br>449||837<br>372|
||Language line||318||||318||222|
||Publicity<br>Capital spending<br>Catering||267<br>1,264<br>36|150<br>877|||417<br>2,141<br>36||417<br>2,682<br>33|
||||OO|||||||
|4|Governance costs|||||||||
||AGM costs||458|558|||1,016||474|
||Accountancy|=|832<br>a|468<br>Kya|1,300<br>1,300<br>oo<br>a<br>+<br>ey 75:R<br>eC'|||||
|5|Netincoming resources forthe year|||||||||
||Net incoming resources are stated after|charging:||||||||
||Staffcosts (note 6)||||||430,994|427,487||
||Independent examiner's remuneration||||||1,300||1,300|
||||||||__——<—<—<—$<$<—$—$$———————————————____—_F|||



9 

## TAMESIDE CITIZENS ADVICE BUREAU LIMITED 

## Notes to the Financial Statements for the year to 31 March 2025 

|6|Staffcosts|2025|2024|
|---|---|---|---|
||Directors' remuneration|0|0|
||Salaries|388,401|382,270|
||Social security costs|29,065|30,952|
||Pension|13,528|14,265|
|||430,994|427,487|



The average number of employees during the year was 21 (2024 - 20 ). None of these employees received emoluments greater than £60,000. 

|7|Cash at bank||||2025|2024|
|---|---|---|---|---|---|---|
||Business premium and current accounts||||81,178|142,258|
||High interest account||||107,724|106,149|
||||||188.902|248.407|
|8|Debtors||||2025|2024|
||Trade debtors and prepayments||||58,555|26,377|
|9|Creditors: amounts falling due||||2025|2024|
||within one year||||||
||Accruals||||7,464|6,970|
||Trade creditors||||6,093|11,184|
||Holiday pay creditor||||8,250|6,248|
||||||21,807|24,402|
|10|Movement offunds||||||
||||Restricted||||
|||General|funds||Total|Total|
|||£|£||£|£|
||Balance at 1 April 2024/23|250,749||0|250,749|288,328|
||Netmovement in funds|(24,842)||QO|(24,842)|(37,579)|
||Balanceat31March2025/24|225,907||OQ|225907|250,749|



10 

11 Funds 

## TAMESIDE CITIZENS ADVICE BUREAU LIMITED 

## Notes to the Financial Statements for the year to 31 March 2025 

The general fund relates to the main bureau where volunteers offer advice to the Tameside population on an open-door basis and by appointment. 

MaPS is a government funded project (Business innovation and skills) to provide face to face debt advice to clients who are eligible for legally aided services. 

## 12 Related party transactions 

The company relies for most of its funding on Tameside Metropolitan Borough Council . Their contributions are analysed in note 2 to the accounts. 

Expenses of £110 in respect of charity related activities were paid to trustees during year ended 31st March 2025. 

## 13 Contingent liability 

In the possible event of the company discontinuing operations due to cuts in funding, this would give rise to a potential liability in the form of redundancy and notice payments to staff, office rents and running costs, accountancy and removal fees, amounting in total to an estimated value of £183,113. 

11