NOTTINGHAM AND DISTRIcr
CITIZENS ADVICE BUREAU
(A Comp*ny Llmlted by Guarantee)
REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024
Ch8rlty Number 701259
Company Number 2323141

Nottlngh#m and District Citlzens Advlcc BureAU
(A ConipAiiy Llmlt¢d by GuArAiite¢)
Flnanelol Statements
Foi. tlie yellr ended 31 Mai'eh 2024
Contents
Page
Report of the Trustees
Indopendettt Audltoj's Report
Stfitement of Fliianclal Activitles
14
Blllanee Slieet
15
C.'llqlEnniY Itjiienl
16
17-2

Nottlllghain and Dlstrict Citizens Advlce Buroiu
(A CvJnpllDy Llmlted by Gu*rAntee)
Report of the Trustees for the year ended 31 Mar¢li 2024
Referen¢e And Admlnlstradve Infoi'matlon
CHARITY NAME:
Nottingh￿￿ and District CitiLens Advice Bureau
trading as Citizen5 Advice No¢tingliam & Districi
CHARITY REGISTRATION NUMBER:
701259
COMPANY REGISTRATION NUMBER:
2323141 {￿}gIalld and Wales)
REGISTERED OFFICE AND
OPERATIOIYAL ADDREI SS:
16- 18 Maid Marian Way
Nottithgha
NGI 6HS
BOARD OF TRUSTEFS:
J Cliambers (Cl)air)
T Straw (Treasiwer)
OBGill
E Kingscott
D R Kinshott
CHIEF OFFICER
D Cumb¢rlidge
(r￿pOnsIble for day to day numing of tbe charity)
COMPANY SECRETARY:
G Morrall (Resigned 19.04.23)
SENIOR s'fATUTORY AUDITOR..
James Liptrott for and on behttlf of
Haines Watts (East Midlands)
l O Stadiwn Business Court
Millennium Way
Pride Pai'k
Derby
DE24 8HP
Unity TN$t Bank
Nine Brindleyplace
Birniingham
BI 2HB
SOLICITORS:
Actons Solicitors
20 Regent Stre¢¢
Nottingham
NGI 5BQ

Nottlngham and Distrlct citlz¢n3 BurcAU
(A Company Llmlted by Gu&rantee)
Report of the Trustees for the year ended 31 Mllrch 2024 - Contlnued
The TNstees are pl¢As¢d to present tlieir annual report together willi Ilie financial stalein¢nts of Il?e cliarity foi.
the year ending 31 March 2024 wliich are Also prepared to ttie tne¢l Ilie i'equirements for a Directors, I'cport and
accounts for Coiiipanies Acts purp05CS.
The financilll statements comply wiLh the Ch&rities Act 2011. and the Companies Act 2006. th¢ Mcinorandiim
and Articles of Association, and Ac¢oiinting and Reporting by Ch&iities.' StsLiement of Rccominended Practice
applicable to chnrities pi'cpai'ing Ih¢ir llccounts in accordance with the FinAllci81 Repoi'ting Standard in the UK
and R¢public of Ir¢land (FRS102).
Chair's Report
l atn very pleased to make n)y second report as Chair of Citizens Advice Nottiiigharn & District.
It's been incred&bly cl)allenging year a8ainsl the bockdrop of an inipending election and Ilie finonciul
difficulties faced by our local council. aff¢cting not only us as an organisttlion, but tl)e people wc sei've.
Whilst we saw an eleiiienl of progress with Ihc cost of living crisis in tenns of the country's econoniic giDwih
and raLe of iiiflation. we are yel to s¢¢ Ilie real posilive inipact in OLII. coirimunilies and indccd to oiii'selves as our
costs continue to rise. (Llbeil at a slower pace th&n in prior y¢&rs.
I'd lik¢ to thank all involvcd in dclivcriTrg this incredibly vital servicc to oiw clients
trustccs, I remain coi?slEiiiily inspircd by tlic dcdication of this organisalion.
staff, volunlc¢rs and
()IlL' SLicce%8 IN (lii-bcily liiikcd i() IhL Iiiird w()i'k. eiici'4y. Loniiiiitll)Lnt aiid coii%i%lLllCy OUI. tL'iini% %li(IMi trii di'iviiig
N4i<lliin<l.%. Wi will l(iolc loi- iiiiil builil iiew (incl L.ALiLin¥ P¢U'IIiLfbliip.% dul'ili￿v 2024-?5 iu Cllbill-L IV¢ ILaLli niufc
LlienLs in niir ¢i)iiiniLlnlLy 1111(1 (Iio.%i' nii)Nt vuliiei'abl¢ inclLiiling I1704e facing SLvei'e Miiliiple r)i.54ldvant8ge.
Loiig term sustainable fundin￿￿ is esscntial to meet rising costs and Incre￿11}g dcmlliid tor oiii. services attd these
i'¢m1c in a liigh priorily as we look lo 2024-25, particuliirly as we look to div¢i'sify and stirngthen oiir funding
souÈ'ces across Ili¢ next 12 months.
It is impoitt￿l lo emplknisise that whilst WC fue parl of tlie ntltionol Cili£¢i)s Advicc faniily, we are
111clependent locttl charity aiid ill'e sulely I'e,spon5ible foi. raising &1nd obi(iiniiis tlie lunding we iieed to pi'ovide
services. We face Il)e same cost pressures as everyone else ftnd ihe iiexl few years will bc vei'y cl)&llciiging.
We liug¢ly Ihtu)kful lo be SLlPPOI'ted by our local autl)orilies, Noltinghain City, Gedling, Rusheliffc &nd
Nottiiighainsliii"c as well as otlier oiganisalions and (unclcr& suppoi'linu bp¢¢ifi¢ pioje¢Ls.
We liave soine very cxciling plan8 foi. tlie Coming yeai. ¢0 nieel lh¢ growing c1)alleii￿eS faced by our organisalion
¥And clients to ensiire we can step ui) to tlie ni£TrDile. We will grow froni slrengil) lo sti'engtl). bliilding
d¢livcring A SUSt&inabl¢ and efficient sei'vice and working togcthei. to achieve tile best possiblc outcomes for our
¢lients.
Jemma ClIArnbers- Cliair of the BoArd of Trustees

Nottlngh4m 2nd Dlstrlct Citlzens Bureau
(A Company Llmlted by Guarantee)
Report of the Truste¢$ for the yellr ended 31 March 2024- Contlnued
OUR PURPOSES AND ACTivrriES
The Company's objeLtives ar¢ to proinot¢ any cl?aritable purpose for the benefit of tlie ¢ommwitty in die City of
Nottingham and the Borouglis of Gedling and Rushcliffe by the advancement of education, the protection and
preservation of health aDd die relief of poveity, sitkness and distress. In partieulai. the Company operate$ as a
Citizells Advice locRI office Lmdey the Membersliip Scheme of Citizens Advice.
We pi'ovide ftte, confLdential, impartial aod indepJident advic¢ on & range of topics in¢ludiiig debt, beiiefits,
housing, consumer and lax issues as well as basic legal advkce particularly r¢latiii8 to immigration wid family
matters. During the year we delivei'ed undci grant agreement for Nottingham City Council:
Neighbourhood and citywide adviee services, and sbared this work with Besh¥ood AdvTce Centre,
Cliftott Advice Centr¢, Meadows Advice Group. Noltinghan] Law Centr¢, St Anns Advice Centre and
NottinghamshÈi'e Deaf Society.
Housing and housing debt advi¢c savices, this service is beiiig reduced in 2024125 due to cuts io
fiwding.
and had a Servi¢¢ Delivery Agreement with..
Consumer Advioc Law Servi¢e (CALS) for the provision of dcbt 8dvice in th¢ Nott£Thgham are& as
part of the East Midlands Money Advice (EMMA) service. Tliis work is fijnded by the Money and
Pensions Servic¢ IMaPS).
Citizens Advicc ntttionally to deliver the national Help To Claim service. Thi5 work is funded by the
Dep8rttnent of Work aud Pensions,
The company has built nttw partnerships during the year as we aim to divcrsify funding and secure new funding
streams including Citizens Advice Mid Mercia and the Trussell T￿￿t
We have continued to increase face to face appointments through 2023124 due to servict needs. The complexity
of clients. i$sues continiiing to TnGrease throiigh infl&tionttry pressures affecting l)ousehold finances and budgcts.
We are also providing 8UPPOrt for incre88ing numbers of cti¢nts with &pplic8tions tor health-related benefits.
The company relies hcavily on the Work of its volunteers to maintain the core service which it provides. The
costs of volunteers, other Ilian expenses paid, are not included within these a¢counls. The Trustee Board offers
its thaDks to the volunteers foi the work they do, without which the Company eould not op¢rat¢ cff¢ctively.
Public Benef1¢
The Citizens Advice serviee provides free, independenL Confidential and impartial adviee to everyone on their
right& and Tesponsibilities. It values diversity. pi'oittotes equality and cliallenges discriininalioii.
The service aiins..
To provide the advice people need foi. tlie pi'oblems they ￿¢¢.
To improve the poli¢ies and practices that affect people's liv&s.

Nottlngham and Dlstrlct Cltlzens Advlce Bllreau
(A Conipaiiy Llnilted by Guarantee)
Report of the Trnstees for the year ¢nded 31 Mil reli 2024- Continued
The Citizens Advice service helps all people to solve their problems. parti¢ularly in the areas of debt. benefits
and housing (setvicc is reduced in 2024125 due to Cuts in funding). People ar¢ lielpcd Ilirougli faceknlo-fac¢
advice. virtual appoinlrnents, on Ilie Irlephoiie and by email. Tnfoimalion is llv2ilable via Ihc intei'net. We
eanipaign locally and nation&lly foi. improvements to services and tlie law. We iisc t11e anonymised evidence we
¢ollecl from helping our clients to mthke a diffeirncg for people who illay never seek advice by ¢omniunicating
oui. cvidcnce for ¢liang¢ to policymakei's in Government and the wider piiblic and private sector. A cotttacl with
a Citizens Advice advisei for one p¢rson could lead to a chang¢ in policy or law that will POSiUv¢ly affect tlie
lives of mauy more.
As a foroe for soci81 cohesioii Y4tJd inclusion, we &iin to ¢OtJtribute to our communities in the following main
ways..
l. As a force for economic d¢v¢loprnent and regenernlioii by reducing poverty, iniproving benefit lak¢-up,
and iinproving personal fiÈ)ancial n)anagenienL
2. Throiigli Irained volun¢cei8 and active cilixenship, llirgeting Ihose Inost in need.
3. As a route to chllnging policy locally. regionally and nationally, through research and campaigns.
4. As a mine of infornJ&tion and knowledge about local comniunities to help IoGT11 planning t¢nd
¢ominiiiiily p&i'licipatioii Itlvough involvement in local parlnersl)ips, coiiiiniuiity profiliiig *uid acecss to
¢-goveimiMeiil sei'vice5).
wilh lacc-tcJ-14lCC %LlPPOI'I li) Il)c commui)ity.
Dcni&iid for infoi'm£ltioii. advice and SLipport Ib liiige. In or(ki' tv 5naxiillise th¥ niiii)b¢i' of ptoplc WL aS51St w¢
provid¢ advice by leleplione, virllial IneeLing* webchiil for Ihose wlio ai'¢ not able to Éiccess LIS <iny other wny
facc to facc. We al80 provide sclf-help inform#tioTh, leaflets and fact shects.
Tli¢ TrLisl¢es confiri?) th&1 Uiey hiive con)plied willi their duties under section 17 of die 2011 Cliaiities Act witii
regard to Piibli¢ Benefit.
ACHIEVEI MENT8 AND PERFORMANC.
During the y¢i1r we liav¢ coiittiiueil lo recruit and Ir41in volunleeis &lil)ougli I'eslricled by lunding and rcsources
io support theni.
During tlie ye￿.
Wo advised aiid siipporled 8,665 peopl¢ during the year.
Wc dealt with £4.4 inillion ofdebl, of wliich £644,963 was wi-ilten off willi our Iielp.
Across Ll)e seivice. we lielpcd oui. clienis claini £5.9 million in benefits and £742.758 iii otiier income

NottlnghRm Alld Distrlct Citlzens Advlce Bureau
(A CompADy Limited by Guarllltee)
Roport of the Trusttes foi" the year ended 31 Msreh 2024 - Contlnued
FINANCtAL REVIEW
The Conjpany l￿d total incoining resources durftttg the year of £2,046,207
A deficit of £18,334 was made Tn the year to 31 March 2024 before th¢ actiiaries. pension valuation increase.
The FRS102 accounting standard n)akes it necessary to include the defin￿ b¢nefit pension 8ch¢m¢ deficit on
the balance sheet. Th¢ deficit is representcd on th¢ bottom of the b8lan¢e sheet by a netrative reserye.
Re erves Pollc
The Trustee$ have examined tlie Company's requirement for reserves in liglit of the main risks to the
organi5ation. They have establislied a policy wliereby unrestricted reserves are needed to assist continuily in tlie
event of any fiu￿1n8 terniinalions, covering consequent redundancy pay liabilities.
This 8mounts to the eqiiivalent of tliree months of relevant budgeted expendittire for 2023-24, plus an amount
for one-off ¢osts, held as cash. This amounts to £410,000. Reserve$ eli￿endY cover this policy* but do not
substsntialky exe¢ed IL
This policy will be reviewed annually.
Investment Polie
Tlie Trustees approved a investrnent policy where surplus cash is invested in an inveslme2Jt p()rt￿ to generdte
investment incom¢ for the Company.
Pa
Polic
for Senlor Staff
The pay rates for senior staff detcrmined by the Trustees, usually at a fl&t Ya incre&s¢ appli￿ to all stsff
regardless of seniority except those wlio are contracted under lo¢d govemment pay award where
Nott&n8hamshii'e County Courkcil pay scAle5 apply.
OUR VISION
Our Vision is to put our clients at the heart of everything we do, to help ensure:
We are their trusted sour¢e of advice and infonllation.
We ￿'e an OLg8nisation ow" conynunities, stakeholders and partners want to support and work with.
In working towards our VisioN we will:
Promok io staff and volunteers our vision, aims and objectives to eiisure they are owned by all.
Dev¢lop a ¢l¢ar Sense of "one S￿Vice, with the needs of clients at the heart of the or8anisalion.
Have a teain of staff and volunteeis wlio are trained and ¢xperl in their field and will work together
to provid¢ qiiality advice and infoiTnation.
Provide high quallty advice. focussing on early interv¢ntion. And services th&t arc proportionate to
need lo help people solve IheiT woblems, whoever they are, and wliatever their problem.

Nottlngham and Dlstrlet Cltlzens Advl¢e JJur¢8U
{A Company Llmlted by GuRraiitee)
Report of thc Trustees for the year ended 31 March 2024 - Contlnucd
Future Plans
The Bo&iYl of TnJsLe¢s lias wrilten a new Business uiid Developmcnt Plan for 2023-26. Tlie Plan ideiitifies Ilie
main clialleiiges facing tli¢ orgiuiisation and aligns lo tl?ree workstreams with Govern1￿ce iuiitiin8 across th¢in.
Tlie workslrcams uit:
Finaiicial Sii'uclure
Service Delivery
People & Cultui'e
Tlie new vision for 2023-26 is "To Serve Ilie ¢ominwiity througli the provision of quality and accessible advice"
witli a Slrategy 'To build and deliver a susthiiiabl¢ and efficient 8ervice, with all sthkeholders workiiio togeiher
lo acliicve the b¢sl possible ouLCOLme5"
The Board of Trustees review pro8rc5s against our Bii$iness Plai) at qiiartei'ly Board mc¢tiiigs. Th¢ Plan will be
iolled foiward annually so we are always woi'king in Year One.
STRUCTURIL, Govfi RNANCE AND MANAGEMENT
Govcrning DoLument
iii¢(iryii)r4iled (Iii .lQ N(>vLii?l)cr 19%% (iiid
Thc oi'giinisation is
&1 company limited by Biiannlec not liavinlr sliai'c C<lPltal <ind has obt&in¢d cxciiiplion with
Compani¢s Act to dispciise witli the wol'd 'limited' as pai'l of its company nain¢.
Re¢i'uilnient and App(bintnicnl uf tlie Boffj1rd of Ti'ustees
Tli¢ directors of Ilie coinpaiiy are also cliarity Ii'usl¢&% for IEie piii'poscs of cliw'ily law. Uiidei. tlic requir¢inents
of the Meinoi'aiiduni and Articlos of Associ4l1ion, Ilie In¢iiibei's of tlie Board ofTiwslees al'e elect¢d to selv¢ for a
period of Iliree years &fier wliicli tliey tnust be r¢-elecled al (he next Annual Gener4i1 Meeiing.
The Inaximum numbci. of Tiiistees is fifteen &nd thc n)iiiimum s)un)bci' Ihrcc. being eitliei.:
Clteted aL Ll)¢ Anniial Gciici'al MceÉing Illiere b¢ii)g no mor¢ ihan len slic17 clccted Inislces in loLal),' oi.
CoNopled by tlie Board ofTrus(ees (provided Ilial on appoinlinenl the lolal nuinbei. ofco-opted T￿￿tee$
does IIOL ¢xcced one Iliird of th¢ lolal nunibei. of Tiiistees)
The Ti'ustces who seived dLiiing tlie yelli- are shown irt the CompAny Inforniation set out on page l.
The Compaiiy liolds Annu&l CJeiicrpAI and Public Meetings every ycai.
Trustee Induction and Trllining
N¢w Trustees stre provided witli a full induelion and training pro￿.￿niMe. Tiustees receiv¢ ongoing 8ppI'opriale
training.

Nottlngham gnd Dlstrlet Cltizens Advlee Bureau
(A Company Llmlted by Guarantee)
Report of the Trustees for the yeai. ended 31 March 2024 - C(trntlnued
anisAHon
The Bourd OF Trustses n)eets on a quarterly basis for full board ineetings and is responsible for the strategic
direction and policy of the Company.
A scheme of delegAtion is itt pl8cc and day to day responsibility for tlie provision of thc services rcsts with the
Cliief Officer. The Chief Officer is responsible for ensuring that the Company delivers tlie servi¢e$ &pecified
and that key perfonnallee indicatoi'$ ai'¢ met
Th¢ Compf4ny is suppoited by a dedicated and sttDng team of stsff and volunteers who are led by Supeivisors
and ManageLT who ￿ experienced and knowledgeable in the advice sector.
ke14ted Partle$
The organisation is & member of Citizens Advice (Cornpany Number 1436945 and registered cliarity 279057)
whicli provides guidance, encouragemenL training and support. During the year we have lias also worked in
partnership with Bestwood Advice Cet]Ire, Clifton Advice Centre, Meadows Advice Group. NoL¢ingham Law
Centre and St Anns Advice Centre.
RISK MANAGEMEIYT
The Tiwtees have assessed tbe mlljoi. risks to which the Company As exposed. in particular those ￿lated to the
r¢pulation, operatÉon and fm&tLees of the Company, and are satisfied that systems are in place to mitigate
exposure lo major risks. A cornprehensive risk as5&5sm¢nt Is undertaken periodically by tlie TNste¢s. Tljis
provides a thorougli understanding of the business iisks to the Company and contributes to the completion of tlie
Citizens Advice 8eryice-wide Tisk assessmellt. Whei'e appropriate. systems or procedures have beeii established
to mitigate the risks the Company faces.
RESPONSIBILITIES OF THE TRUSTEES
Company law requires th¢ T]￿Ste¢S to prepare financial statements for each fin8ncial year. which give a In]e and
fail view of the state of affall's of the cha]'ilable conipany as at tlie balance sheet date and of its incoming
resources and application of resoiwces and including income and expendittu'e for th¢ fillancial year. 123 prep￿.1￿£
those finkweial statements, the Trustees should follow best practice and:
Select suitable &ccounting policies and then apply them consistently.
Observe t&¢ methods aiid principles iii the ch￿[1￿¢$ SORP.
Make judgements and estimates th&t are r¢ason&ble and prud¢nL
Prepare Ibe financial statements on the going concem basis unless it 18 inappropriate lo presiime that
the Company will continue in business; and
State whedier appli¢able UK accounting standard8 liave been followed. subjeet to any material
departures disclosed ond explained in the financial statements.
The Trustees al'e responsible for keeping proper accounting recor(ts which disclose with reasonable accuracy at
any tiine the fmancial position of the Charitsble Company and to enable them to ensur¢ that the fin8nc&sd
stslements comply with the Companies Act 2006. They are &180 r¢5ponsible for safegU￿.ding the assets of the
Charitable Compally 8nd hence taking reasonable steps foi. the prevention and detection of fi'aud aTrul othei.
irregularities.

T40ttinghllm And Dlstrltt Cltlzens Advlce Bureau
(A CompAny Llmlttd by Guar4ntce)
Repoi't of the Trustees for the year ended 31 Marcli 2024 - Contlnued
Insofar lls the Tmstees are iware..
There is no relevant audit infoi'mation of whieli tlie chai'ity's auditoit arc LU]aw&r¢ an(L
Tbc TTUSiCCS li&vc t8kcn Ill steps that they ought lo have taken to make tliemselves aware of any
relev￿11 audit iiifoniiotion and to establish that the aiiditoi's arc aware of that iiifoi'niation.
The Trustees are itspoTrsible for the niaintenance and iiilegrity of Ilie corporate and financial infomution
iiicliided on tlie cl)iÉ rity's website. Legisliltion in tlie United Kingdom governing piEparalion and disseminiG tion
of financial stateinents niay ditler troni le8i51alion in other jurisdictions.
MCI MBERS OF TIIE BOARD or TRUSTEES
Mcmbets of the Board of Tiuslees. wlio are directors tor the piirpose of thc company law and Trustees for tli¢
purpose of cli&i-ily law, who served dui'ing the yc8r and up to the date of tliis report r¢re set oiit on page l.
Directors of tlie charitable company guarantee lo contribult (ln ￿nOUnt ijol excceding £1 to the assets of the
charitable compaiiy in ti)e cvenl of w2nding up. The total nun?bei' of sucli guai'antees an 31 Maich 2024 was 9.
(2023,. 9).
Haines Watts East Midlands Ltd weir appointed as die charitable coinpany's &udilors during tlie year and have
cxptessed il?eir willingiie&s lo cnnliiitie iii Lliat capacity.
Anniicil (ILnci'cil IMLclilii.
I'clatin￿ Io siii(ill Lnlities.
Approved by Il)¢ Boui'd of TrL151'ecs on ..+....
and sigi)ed on its beliaifby;
Jemma ChAmbers (Dii'e¢toi'l Cl)air)

Report of Independent Audltors to th¢ Members of
Nottlngham and Dlstrict Cltlzens Advlce Bureau
A Cbarltable CoDipany Llmittd by Guarantee
Oplnlon
We I￿ve audited th¢ financial 5t&temeJts of Nottingham and District Citizens Advice Burcau for tiJe year ended
31 Marcli 2024 on pages 12 to 28 wliicl) comprise Ilie Statement of Financial Activities, the summary Income
and Expenditure Accounl the Balance Sheet. ¢he Cash Flow St&lement and the related notes. The finaiicial
reporting frainework that h8s been applied in their preparation ts applicable law and United Kingdom
Accoimting Standards. incliiding Financial Reporting Standard l OY The Financial Rqiorling Standard
applicable in the UK and Republic of ITcl&nd' (United Kingdom Generally Accepted Accounting Practic£).
In our opinion the fitwicial statements:
give 4 true and fair view of tlie state of the cliaritablc company's affairs as at 31 March 2024 aiid of
the incoming resotu'ces and application of resources for the year tbeÉJ ended.
hfyve been properly piepared in accordonce with United Ktngdom Generally Accepted Accounting
Practice- and
Iiav¢ been prepaird in accordance with tile requirements of tlie Companies Act 2006.
Basls for oplnion
Wc conducted our audit in a¢cordance with International Standards on Auditing (UK) (ISA$ (UK)) and
applicable law. Our resportsibilitie5 under tliose Standards are fijrther described in the Auditors, responsibilities
for the audit of ilie financi81 statements section of oiir i-eport, We are independellt of the ch￿.]￿ble company in
accordance with the ethital requirements that are relevant to our audit of Ilie financial statements in the UK,
includin8 the FRC'S Ethical Stondard. and the provisions availabl¢ for small entities, iti the eircumstsnces set out
in note 19 to tjie fillanciai statemthits. and we bave fulfilled our other ethical responsibilities iii accordance with
these requir¢ments. We believe that the audit evidence we have obtai]ied is suffjcienl and appropriate to provide
a basis for our opinion.
Concluslons relating to going eoneern
We have nothing to report in respect of the following matter8 in relation to which tli¢ ISAS (UK) require u5 to
report lo you wliere..
Ilie dir¢cloes use of the going concern basi8 of 8¢coiintin8 in th¢ preparation of the financial
statcments is not ￿propriate,. or
the director ho$ not disclosed in tlie financtal statements any identified material uncertainties that
may cast significant doubt about the choritable company's 8bility to continiie to adopt the going
concern basis of accounting for a petiod of al least twelve months from tlie date when the f￿anCIal
statements are authorised for tssue.
However, because not all fubJr¢ events or conditions can be predicted. this statement is not a guarantee as lo the
cbarity's ability to continue as a going concern.
Other Information
The oil)er infomialion comprises ti)e information included in tl)e annual report. otlier than tlie financial
statements and our Aiiditors reporL t])ei'eon. The Tn￿LeeS are responsible for thc other infornation.
Our opinion on the fmau¢2al statenients does not cover tb¢ otha infornLatioJ and we do not express any fomi of
assurance conclusion thereon.
In ¢onnection with OUT audit of th¢ financial statements. our responsibility is to r¢&d the other ii?forniation 2nd,
ill doing so, consider whether th¢ other informAtion is materially ineonsislent with the fillaneial slat¢inents or
our knowledgc obtained in the audit or otlieTwise appears to be malerially misstated. Tf we identify such material
inconsistencies or appai'ent materi41 iiiisstatement5, we are requiitd lo de*nntne whethei. tiiere is a iiiateria]
misstatement in the fittimcial ststeincats or a material misstlltement of the other information. If. based on tlie
work we have perfomied. we conclude tlittt there is a material misstatement of tliis other information, we are
required to report that facL We have nothin8 to report in this regard.

Report of Indep¢ndent Audltors to the Members or
Nottli)gh*m Mild Dtstrlet Cldzens Advlce Bureau
A Cli¥rltable Comp4ny Llmfited by Gu4rantee
OpRnlon on othei. mAtters prescribed l>y the Ctsnip2nles Act 2006
In our opinion, based on the work uiiderlaken in t]ie course of the audit:
tIie infonnation given in the Trllste￿ Report whieli includes die Director'5 repoi't foi. tl)e financial
yellr for whicli the finatteial stslemeiits are prepttred is consistent willi t]ie finiiieial statements;
otid
tli¢ Report of Ihe Direciois included wiiliin Ilie Trust¢¢s report l)as b¢cn pr¢pared in ac¢ord&i¢e
with applicable legal reqiiii'ements.
Mitter$ on whlcb we Are requlred to report by exetption
lii the light of the knowledge and uiider5tanding of Ibe ¢oinpany and its environment obtaiiied iii tlie coui'se of
the audit we Iittve iiol identified matei'ial misslalenieijts in tlie Director's Repoit included wiihiii the Trustees
Report.
We liave notl)ing lo report in respect of Il)e following matters wliere the Companies Act 2006 requires us to
report to you if, in our opinion..
adeqiiate and proper accouiiting recoi'ds liave 110E been kcpt by tlie cliKrithbl¢ company;
clittrilable Coinpany financial 6tttlenients al-e not in agreeinent with Ilie accounting I"ecords,' oi.
ccrlain disclosures of ti'uste¢'s Irn)unei'alion specified by Ittw are not I￿￿de- oi.
we hav¢ not received all the infomiation and explanations we require fui. OLLI- a￿dIt- m.
the trustees w¢i-¢ ntst entitled lo prepar¢ the f￿anCIal slatemeats in 8¢¢ordancc with the sniall
conipanie$ reginie ELiid lak¢ advaiitftge of the small companies, ¢x¢mption fruir the requii-ement to
prepcire o Sir￿￿tegiC Rcpoi't oi. in prcpiiiiiig th¢ Tiuslces repoit.
Rc5pon5ibilillL5 of'i'i'ustcc.
li1￿￿411 coiilml iIiL Ii'uslL'L'.s dcLLf11)iSiC 1% I)CLC%.%¢iry lo cnablc ¢l?c prLpar41Lion ol- liiiancilll sla￿1￿¢1}L¥ Ilial are
fr¢¢ froni nialei'ial iiii$%iat¢nicni. wlicLlici' dLie tn t17ud or crioi..
In pi'epai'ing the financial stat¢i)Icnts, tlic triistees al'e I'esponsible fDI' Ilss¢ssing tlic cliai'itsble coinpaiiy's ability
to Coiitiniie as ¢1 goin8 concern, disclosiiig. as api)licable. matlei's i'elatcd to going concern and using tlie going
con¢¢ill basiy of 8ccoiinting ULiless tlie ti-usiees eiilier iiilend lo liquidal¢ the ch?Iritible conipll ny or lo ccasc
operations, or hus no realistic alten)IK tive but to do so.
AudltoiJ' i'csponsibilities for tlit audit of tlie finniicilll st4tements
Our objcctives al'e to obtain rc&8onable n&8uranco aboLII wlietliei. d)e fiii<lllCl£11 .8tateii)¢nts as a wliole aic free
rroii) n)alei'iul Imisslatcnienl. wl)ellier due to fi-aud oi. ei'i'or, aiid Lo issue Repoi-l of Llie Aiidiloi's thal includes
our opinion. Reasonablc assiiranec is J liigli level of llssuraiice. bul is not a gudl'ante¢ tli¢lt ali audil conduetcd in
a¢¢ordancc wilh ISA% (UK) will always clclect a Inaterial Inissthleniciit wlien it exi51.%. Misslalements can it rise
from frciud 01- error and arc considci'ed Inalerial if, individLially or in Ili¢ aggrcgate, Ihcy could I'easoiiably be
expected lo intliienLe Ilie econoi)iie clecisions of iiscrs taken on the basis olthese finan¢ic11 statci?i¢iits.
10

Report of Independent Audltois to tlie Members of
Nottlngham Distrlct Citlxens Advlce Bureau
A ChsrltAble Company L5mfited by Guarantee
Irregularitses. including fraud, are instances of non-complianee with laws 9nd regulations. We desÈgn proeedures
in line witli our responsibilities, outlined above. to detect rnaterial n)isstatenieAts in respect of inEgulariti¢s,
including fraud. The extent to which our procedures are capable of detecting ittegulalilies. including fmud is
delail¢d below:
Reviewing the f&nRnci21 statement disclos4Lres and testing to SLlPPOrting documentation to a&5eSS
compliance with provisions of relevant laws and regLil&tion.q described as havinir a direct effect on the
financial statements. Specifically reviewing coinpliancc with Chai'ities SORP FRSL02 and the
Companies Act 2006.
Peifonning recalculations of contractual income strellms including a¢¢ountins entries inade in respect
of any income acerued ai)d defeiTed.
Performing analytical procedures to identify any unusual or unexpected relationships tbat may iadieale
an increased Tisk of material mtsstat¢nignl as 8 result of frY4Ud.
Performing ￿lbstantiVe lesling over a selection of journal entri¢s made in the period. to address the risk
of fraud due to management override of controls.
AssessTng malerial accou#tiftg estimate5 to detem]ine if tljere are indications of management bias.
We also c0m1nuni￿1ca relevant identified laws and regulations and potential fraud risks to all engagement leam
niembers, and rema?ned alert lo any indications of fraud or non-compliance witli laws and regulations
throughout th¢ audit.
Dcspite the audit being planned and conducted in aecordan¢e with ISAS (UK) there remains an unavoidable risk
that material misstatements in Ilie financial ststements may not be detected owing to the inhere]Jt lirnilations of
the audit, and that by their very n&ttEre. any 5u¢h instaJ¢es of fraud oi. itregularity likely 2nvolve Collusion,
forgery, iiitentional misr¢present&tions. ar the oven'ide of inlemal controls.
A f%Jrtlier description of our rtsponsibiliiies for the audit of the financial statements is located on the Financial
Reporting Coun¢il's website at www.frc.org.uklauditoTsrespon8ibilities. Thi8 description fonns port of our
Report of the Auditors.
Use of Report
This report is mRde solely to the Cornpany's Trlistses membei's. as & body in accoi'dance with Chapter 3 of Part
16 of the Cornpani¢s Act 2006. Our audit work has been undertaken so that we inight st8le to the Tnistees thos¢
matters we are required lo state to thein in on auditor'5 report and for no othex. purpose. To the fiillest extent
pennitted by law, we do not accept or assume responsibility to anyone oth¢r thats the Compally's Tn￿leeS as a
body, foi- our audit woi'k, for this itpoit oi- for the opinions we have formed.
James Liplrott Senior Statutory Auditor
Foi. and on behalf of Haines Watts East Midlands Ltd- Stawtory Auditors
10 Stadiiim Business Court
Millennium Way, Pride Park
Derby, DE24 8HP
Dale:
11 IILI l4LI

Nottingliam District Cltlzens Advie¢ Bure8U
(A Company Llmlted by Guarantee)- Company Number 2323141
Balance Sheet AS at 31 Marcll 2024
2024
2023
Note
Tangible Fixed Assets
- Leasehold Improveixents
- Computer Equipment
Total Flxed Assets
10
10
122.836
146,704
122,836
146,704
Current As$¢t$
Debtors
Cash at bank and in hand
Total Currellt Assets
37.173
504 830
542,1)03
59.557
653 396
712.953
Llabllltfies..
Creditors falling due withitt one year
Net Current Assets Less CurreDt
LiAbilitie*
459 243
453 709
582,079
600,413
Penslon Scheme deficlt
18
{123.000)
NetAss¢ts
582 079
477413
The Funds of the Charity:
Unrestrlcted funds
General fund - General {moDies available)
Pension reserve
529,184
579.994
123 000
529,184
456,994
Restricted FuJid8
14
52,895
20,419
Total Charity Fundq
582 079
477413
These accoimts are pr¢paTed in accordance with llie specia] provisions of Part 15 of the Coropanies Act relating to
small companies aud constitute the annual accounts required by the Companies Act 2006 and are for circulation to
members of t&e company.
-L
Approv¢d by the Trustees on .........
2024 and signed on their behalf by:
T StrLW- Tnistee
reasurerj
Chambers - Trustee (Cliair)
L3

Nottlngham and Dlstrlct Cltlzens Advlct Bureau
(A Company Llmfited by GuArAntee)
Cojnpaiiy Number 2323141
Casli Flow Statement as it 31 MArth 2024
Notes
2024
2023
Net Cash Flow fi'oin Operatlng Activltles
20
(154,527)
(144.387)
Returiis on Invcstnients:
Inlercst Rcceived
(148,566)
(IM,387)
C8pltal Expendlture and fi InanclAI Investments:
PLlI'chase of Tangible Fixed Assets
(148,566)
(144,387)
Net Cash Inflowl(Outflow)
148 566
144.387
Tncrea5el(Decrease) iii Cash in tlie Year
(148.566)
(144 J87)
Net Casli Resoui'ces nt l April 2023
653.396
797.783
Nct c.ash Resiiurc¢i.% llt 11 Nlai'lh 2024
5114,,910
C)il.-196
Ilii*ily%k¥ i)r Cli:Illk5L'% iii Nc.I li ui)ds
-4.2U23
C•sli tlow
31.3.2024
Nel Casli
Casli a¢ Bank
653 396
148566
504 830
14

Nottingh&m and DistrA¢t Citizens Advlce Bureau
(A Compqny Llmlted by Gu4rantce)
Note5 fornilng part of the Flnaneial Statements for the year ended 31 M¥r¢h 2024
l. A¢¢ouoting Pollcles
The principal accounting poltcies are 5ummaris¢d below. The accounts'ng policies liave beett r&pplied consislentiy
throughout the year and in the precedtng year.
{8) Basts of Attounting
The financial statements have been in accordance with the Aecoiinting and Reporting by Charitics. Statement of
Recommended Practice applicable to ¢ha?ities prepaiing their &CCOUDts in 4ccordan¢e with the Financial Repurting
Standard applkcabl¢ in the UK and Republic of Ireland (FRSI 02) - (Charities SORP FRS102). The Finaa¢ial Reportsng
St&ndard applicable in UK and Republic of Ireland (FRS102) and the Coinpanies Act 2006. Assets and liabilitics are
initially r¢cogllksed at hislorical cost or transaction value unless otherwise staled in th¢ i'elevant 8¢¢0unting policy
note(s).
Nottingham and Disli'iet Citizens Advice Bureau meets tli¢ definition of a public benefit entity undei. FRSIO2.
Based on information to date Trustees. consider that there are no material uncertainties about the Charity'8 ability to
continue as & gotng concern. The Trustets, have prepared detailed foreeast infomation taking into account the expected
reduction tn ￿nding• likely impAct on casliflows and th¢ &vailAble l)¢adroorn of the Cliarity, based on this assessmettl
the Trustees, ¢onsid¢r that there are no material uncertaintt¢s about the Ch&rity'S ability to ¢ontinue as a going concern.
nd that Do furtb¢r adjustments aye required in tbese financial stateinents.
The fman¢ial statements are presented in Sterlkiig (£).
(b) Fund iteounting
Unrestricted funds are available for use at the discrotion of th¢ Th]stees in SJrtheTance of the general objectives of
the charity.
Desi8DRted fi￿d8 are unrestricted funds e8mL￿.ked by the Board of Tiustees for partIcul￿. purposes.
Restric*d fimds are subject to restriclions oll their expenditure imposed by tbe dollor or thTough the tenDs of on
appeal.
(c) Incomlng resourres
All incoming resources are ineluded in die 5tat¢m¢nt of financial a¢iivities wlien th¢ cliarily 15 ¢ntitled lo the in¢om¢ and
the amount Can be quantified with reasonable accuracy. The following sp¢¢ific policics ore &pplied to parliculur
categories of income-.
Voluntary income is received by way of donations and gifts, 8nd is included in full in the Statement of Financial
Activities wlien re¢eivabl¢. Grants, wliere entitlement is not conditional on tl)e delivery of a specific perfomiance
by the chllrity, are recognised wben the ch8Tity becomes tineondition&lly entitled to the grant.
Donated services and facilities are recognised as income when tlie Company has contt'ol over the any
conditions associated with the donated item have been mel the receipt of economic benefit from the use by the
Company of tl)e item 15 probable and that economic benefiL can be measured reliably. On receipt, donalcd services
and fa¢ilities Are recogmised on the basis of the valite of the gift to the Company which t5 tlie amount the charity
would have beell willing to pay to obtsin services oi. tacilities of equivaleot economic benefit on the open market. a
COiTesponding amount ÉS th¢n rc¢o8niscd in ¢xpenditur¢ in the period of T¢ceipL
Investment inGomc is included when receivable.
15

Notttngham And Distrlct Cltizens Advice BureAU
(A CompAiiy Llmlted by Guaraiite¢>
Notes forniing pai't of tbt FinAnciAI Statements for the year ended 31 MAI'¢h 2024- contlnued
IncoElling iesources froni ￿an15 where related to pei'fomignce and specific deliverabLes are accounted for, 88 Ilic
chai'ity earns Ibe riglit to consideiution by its per(ormance.
iEg&cies aecounled for on a receivable b41SiS when the following ooi)ditions for the receipt have been met:
- the filial estate &ccounL8 have been approved
the le8acy is capabl¢ of measur¢i)i¢nt- and
tliere 18 no rcvei'sionary in¢ercst.
(d) Resoui'ees expended
Expendilur¢ is recognised on an accrual basis as a liability is in¢urr¢d. ExpendiWr¢ iiicliides any VAT wl)i¢li
cannot be fully rccovercd, and is reported as part of tlic cxpenditure to w11ich il relates..
Costs of generating ftjnds compi'ise tlie Losts associaled willi altracling voliinlary income and die cosi& or
fundi'aising.
Chai'ilable expenditure ¢onipris¢s tliose costs inciirrcd by tiic clial'ity in Ilie d¢liv¢ry of its activities and
serviccs foi. its beneficiaries. It Includ￿ both Costs that can be alloc<1ted dii'ectly to such activities and
those ¢osts of indirect Ykawre necessary lo support tliem.
Tlie work of voliiiitecrs a&qists the Conipllny lo acliieve its charitable objectives - Ilie ¢ost of the volLinleers
(othcr tlian tnvcl cxpciiscs incLlI'r¥NI) is cx¢lLidcd ti'om tlie incoine aiid cxpcnditui'c a¢counls lÈ nd is not
qLianlifiLd.
re seL Out in iioie 5.
Govcrnaiice costs include those costs associated with niectiiig the COD5titulional and slathlory I'equirenients
of the cliili'kty aiid include Ilie Iiiidil tees and costs link¢d to tiie sli'alegic nianagement of Il)e Conipany.
All costs allocated betweeii the expeiiditure calegoi'ies of the SOFA on a basis designed to reflect the use
of the r&source. CosLs relating to El P%1rlicular ftclivity are allocated dii'ectly, othei's ill'e appoitlOAed oll t
appropriate basis e.g. floor areas. ¢as¢ load. per cllpita or esliinated usage ns sel out in Nolt 5.
Pension costs aiid otliei. po$t-retirem¢nt bcnelit$
Relirement benelils lo einployees of tiie coiiipany rflre piovided by tli¢ Local Goveiiiinent Pensioii Schen]e
(LGPS) wliicli is a defined bcnefil sclieiiie.
Tl)e LGPS is a thnded scheme and tl)c assets are held sepnrately from tliosc of tlie coinpaiiy in separA
trustce udminislercd funds. Peiision sclieme assets are megsured at fair valLke ai)d liabilities are measured oli
an aclu&i'i&l b&8iS I￿1n¥ Ilie projecleil uiiil ci'edil In¢ihod &nd di.8COtLnLed thl ft I'ale cqiiivaleiil lo thc currenl
rate of reliii'n on a liigli-qLialily corpoiyile bond of ¢qiiivalenl ienii &iid currency lo the liabililiei. The
acttiarial valuations are obtained at leftsl triennially and are updated 41t each ba11t ncc.sheet date. Tlie aiiiounts
chai'gcd to Ilic income statcmcnt are tlic cui'rent service costs ol schenie ints'oductions, beneflt chargcs,
seitlements and curtailinents. They are included as parl of sl&ff costs as incurr¢d. Nel intere81 on the net
dcfmcd bcllefit obli8Rtion RLid interest iucome on tl)c schcme a55Cts, calculated by multiplying thc fail. v81ue
of the 5chenie assets at tlie beginning of the pei'iod by the rnt¢ used to discount the benefLt obligations. The
diffei'ence beli¥een dje inl¢i'esl income on th¢ scheine assets and Il)e rettirn on the 5chenie a&sets is
recognised in the incoixe statenienl. Actuarial g8iEis and losies are r¢co8nised iinmediately iii the income
statement.
16

Nottlngh#m Dlstri¢t Cltlzens Advlce Bureau
(A Compqny Llmited by GuArant¢e)
Notej forming part of the Flnantlal Statements for tbe year ended 31 March 2024- eontlnued
Tlic aciuary lias produced the pension disclosure5 based upon FRS102. The resulting pension schenie
liability has been transferred to a separate pension reseive in order to ring fence the liability.
Additionally. a second pension scheme is operated by Standard Life, dlis is a defined contribution s¢lieme.
Ttie pension ¢liarg¢ under this scheme represcnts t]ie an30unts payable by Ilie Coinpany to tl?e funds in
respect of tlie y¢ar. The pension costs paid undei. this sclieme are shown in th¢ notes lo Ilie aeCOLints.
Company Limited by Gu8rantet
Tlie Company is limited by ￿larantee and in the event of il being wound Upi every member 18 liable lo
Contribute a surn not exceeding £1. There are no 8118res of any cl&gs either authorised or allotted.
TADglble Fixed Assets
Copital additions have been capitalised in respect of th¢ move to Maid Ma¥ian Way. These a$￿tS are
showD on th¢ balance sheet and are being written off over 8 period of10 years (the length of th¢ lease) from
the date of first o¢cupalion of the property (July 2019).
Capital additions of equipinent have b¢en previously written off lo the Income and Expenditui'e Accoiint in
the year of acquisition and there is therefore no eharge for d¢pre¢iLtion. The 8&8¢ts ￿MpriSe of offi¢e
fijrniture, office equipmettL compiitei's and printers. The noiynal requirement would have been for
eapitalisation of office equipment and for depreciation to be chaTged thereon. This position was not easily
quantified due 10 the mixture of purchased, fi￿de￿ partly fvnded and donated equipment. Thus for cI￿lty.
this policy had been adopted to 8lVt a truc and fair view. The r￿ed assets are insui-ed for £183,186.
From financi81 year ended 31 March 2015 f]xed assets have been capitslised and depreciated from dttte of
acquisition.
Computer equipment 20Y• on cost
Improvements to property IOO/a straiglit line
Donated Servitts, Goods or Facilitfies
Dottaled services or facilities are recognised as income wherk the c118rity has control over the ttem, any
¢onditions associated will) tlie donated item have been meL the receipt of eeonomic benefit from tlie use by
the charity of th¢ item is probable tbat economic bertefjt can be measLued reliably. Oll receipt, donated
Services and facilities are recognised on the basis of the value of the gift to the charity wbich is the atnount
the charity would have beeii willing lo pay to obtain services or facilities of equivaleiit econoinic benefit on
the open market; a cO￿¢SpondIng amounl is Iben recognised in expenditure in the period of receipt
Debtors
Debtors #re r¢cognised al the settlement amount owed to rl)e Charity or prepaid.
Creditor8
Ci-editors and provisions are recogni5ed where the Cliarity has a present obligalion resulting from a pasL
¢vent that will probably T¢suIt in the transfer of fund5 to a third party, and tile ￿nOUnt due to settle the
obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their
settlement amoiint.
Flnanclal Instruments
Tlie ChaLlty has financial assets and fmancial liabilities of a kind that qualify as basic fmancial
instrwnents. Bxsi¢ [￿anCIal instEunienls are initially reeoguised it tratjsaetion value aEkd subsequently
me45ur¢d at their settlement V￿Ue.
Taxatlon
Tli¢ charity is exempt from tLX OT2 its charitRble activities. The trustees liave reviewed tlie charity's trading
actsvities and are confident that th¢y ￿rther llie charity's aims and, ag sucli, aTe considered to be priM￿Y
purpos¢ tradtllg.
17

Nottlnghxm And Dtstrlct Cltlzen8 AdvRe¢ Bureau
(A CompAny Llmlted by GuAr&ntre)
Tr4otes to the f*lnantlttl StAtements for the yeAr ended 31 March 2024 - continued
Judgement 4nd Key Sourcts of Estimation Uncert#inty
The prepai'ation of accounts using geneizlty accepted accounting prineiples requires manngeiiient to niake
cstiniates and assuniptioiis tl)tEt &Efttt Ilie reported ainotsnts of &ssets and liabilittes at the date o'f tlie
accounts and the reported amounts of irvcnucs 8nd expenses during th¢ r¢porlin¥ period.
The key e$tii])ates and assumptions used in tiie Financial Statements al'e deth11￿ in th¢ llccounting policies.
2. Income from Gi'Ants #lid ColltrRcts (CbArltable Activities)
2024
2023
Unrestrleted
Notlingliam City Cowicil
NottinEhamshire County Couicil
O¢dling Borough Council
Ru811¢liffc Borougli Council
Capital One
Oilier
913.262
123,056
888.170
15,620
40,1)00
12,000
40,000
12.000
4,049
1052.367
995 790
2024
2023
Restrictecl
Mi)ncy ancl IJcii.%iiins 8L'I'VILL
L'ilii.eiii AdviLL LJ('.-I I'I-C.
?.11.51)()
-IX.5.497
?7.1.7.17
l U.711()
4X.IIXS
42,132
Auti%iii Service
Gedling Borougli Countil
Energy Advice
Tnnovtttioii
NCC Socinl Recovery
45,aoo
40,000
34,003
56,189
32,350
937,063
810,9D2
Oihei. Pi ojeels
M S Society
Advi¢c on PrcsL'I'iption
Synci-gy
Sniall Projects
6.334
31,788
11,668
12,667
49,301
29.900
3.168
986.853
905,938
Total Gr#nts lliid CoiitrActs
2.039.220
1901728
18

Nottln2h4m 4nd Dlstrlct Cldzcns Advlce Bureau
(A Compally Llmtted by GuarAntee)
Notes to the FlnanclAI Statements for the yeAr ended 31 MAreh 2024- eondlllled
3. Other Income
Total
2024
Total
2023
Bank interest
5,961
AnAlysl$ of Expenditure on Chgrltable Actlvitles
Core
Advice
or
Maln
Pro
Other
Total
2024
Total
2023
Staff Costs (note 7)
686,764
255.028
326.375
1,268,167
1,144,285
TrdiniThg Costs
200
75
275
1.756
Recruitment Costs
5.163
Travel and Subsistence
146
109
3.026
3.281
2,061
Sub5CriPtions
9.742
2.679
8,352
20,773
11,222
IT Software and Maintenance
7.689
1,944
3,963
13,596
16,229
Subcontractors
583,984
583.984
604.136
Support & Govcrnance Costs
(Note 5)
174.465
174.465
E97.069
704 541
259 760
I J00240
2 064 541
1981,921
19

NottlnEham gnd Dtstrict Cfit12ens Advice Bureau
(A Comp*ny Llmlted by GuArRlltee)
Notes to the financ￿1 St4tements for the y¢Ar ¢nded 31 March 2024- contluued
Sumn?llry Analysls of Expendlturo and Relfiled Intome for Charltoble Actlvities
The table slioMis Ilie cost of tl)e ti?ree ijiain charitable ￿livI1]eS and Llie sources of incoiiie dircclly to supporL thos¢
aclivilics
Other
Core
Advlce Work
Pi'o
Total
Grants & Conlrncts (see note 2)
752,082
369.827
917,311
2,039,220
Costs
{704.541)
(259.760)
(1,100,240)
(2,064.541)
Net (Costs)
10 067
182 929
Analysls of Govornaiice and Suppoi't Costs
The Company initially identified the cosis of IES SUPPOI't functions. IL then identi fies iIIos¢ costs which Irlale lo tlie
govciTran¢c funclioii. Govenian¢c cosLs and othei. support co.sts are ai)porLion¢d scplli'alcly bcLwe¢n Ilic Ilii'ce kcy
Ilidi'itablL aclivitYc8 Iinilertsiken in Ilie yeir I..
Geiici'al
G¢ivernan¢L
ri unLtIo
Totnl
2024
Total
2023
Ba51% or
oi'tionmLant
Reni and Riitcs
Lig1)¢ H¢at and W&Lei'
Cleaiiing
Rei)air and Mnintenanee
Tcl¢pl)one ond P05tagc
Publication, prinliiig & stalioiiery
Office eqiiipment i'epairs
Sutidry Expeiises
Insiii'ance
Annual Rcport 1¢ nd AGM Costs
Audil and Accoiii)taiiey
Deprecialioll
LesTal and Professional Fees
Bookkeeping
Iri'ccoverablc VAT
55.887
14,213
7,526
5,578
11.665
3.948
724
3.220
7,833
55.887
14.213
7,526
5,578
11,665
3,948
724
3,220
7,833
48
9,460
?3,868
6.127
5,400
18.968
55.327 S&rr Rcsources
23,696 S¢aff Resources
2.740 Staff ResoLirces
11,201
Sthfi" Resources
10,391
stsff Rc.8ources
7.809
Staff Rcsources
2,849 Staff Resourees
5,403
Stat]"Resources
4,238
Staff Resources
78
Govci'nance
10.229
Gov¢i'nance
26.427 sta￿ Resources
8.873
Goveimonce
5.386 Staff Resources
22.422 Staff R¢sources
48
9,460
23.868
6,127
5,400
18.968
153 430
21.035
174,465
197.069
20

Natdngham ond Distrlct Cltlzens Advlce Bureau
(A Company Llmfited by Guarantee)
Notes to tbe Financiol Statements for tlie year ended 31 March 2024- continued
Nct Incom¢/(Expenditure) for the Year
This is stated after eliarging:
2024
2023
Operating Leases- Rent and Service Chai'ge8
53,087
49,973
Auditor's Ltmuneration;
Audit services
AccountatL¢y services
Payroll S¢rvic¢s
Depreciation
4,000
2,900
2,560
4,000
2,400
2.381
Employee Infonnatlon
2024
2023
Aver#ge Number of Employees:
Advisors, M&ttageEnenL and Admtnistration
52
50
Staff Costs
Salaries
Pension Costs
Social Security cost$
Pension Yurch￿"ges paid to Nottinghamshire County Council
Pension Seheme
1.110.620
69,406
88.141
959.668
88,106
78.178
18,333
1 144 285
E 268 167
Tot￿ ieraunerttion of key management personlicl in the ye8r was £197,931 (2023: £168.143).
The niimber of employe¢s to whom r¢liremcnt benefits were accNing was as follows..
2024
2023
Defjned Beneflt Scheme
Defined Contrlbution Scheme
No employee eamed £60.000 or more per aniium
41
41
Trustee Remutteratlon and Related Patty Tr#nsaetlons
No emoluments were re¢eived by the Board of Trustees in their capacity as Trustees.
There were no emoluments or expettses paid to any TnJste4 or pcrsons connected with su¢h a Trustee. directly or
iiidirectiy from the fimds of Ihe Company or from thc property of aiy situation or body corporat ¢onll¢cted with
the Compauy. There are no other related paty disclosures.
21

Nottlngham and Dtstriet Cltlzens Advlce Bui'eAll
(A Compaiiy Ltmited by Guarallt¢e)
Notes to the finaiicial statemellts for thc yeydr cndod 31 March 2024- tontlnued
9. T#xotion
The Coinpajiy is exen)pt on tax on income and gains falling within Sectioii 505 of the Tixes Act 1988 or Section
252 of the Taxalioii of C17ai'geabl¢ Oains Act 1992 to the extent tliat these are applied to ils cliaritsble objects.
10. Tanglble fi Ixed Assets
Com
rov¢nJents ￿uter
to Pi'o
er
Balance &t 31.3.23
Additioi)s
Ba5ance at 31.3.24
238,676
39,819
278,495
238 676
278 495
reciation
Brought Forward 31.3.23
Cl)Arge For Tlie Y¢or
91,972
23,868
39,819
131.791
Carried FoLwaLrf 31.3.24
115,840
39.819
155,659
Nel Book Valiie 31.3.24
122,836
122,836
Nct 131)i)k Valuu .1 l.l ?.I
14CI.704
14C).71H
Amounts falliiig duc within Dn¢ yeai-:
2024
2023
Inconie ttnd Grants Receivable
Pi'epayittents &liid A¢¢rued Incoine
Oil)ei' Debioi's
VAT Repoyable
22,809
14.363
43,761
15,796
37.172
59,557
12. Croditors
Ainoiints falling duc witliin 01)e year..
2024
2023
T￿eS and ouier Social Secui'ity costs
Trllde CrcdiLors
Graiits Reccivcd iii Advancc
Accrued Expenses
VAT liabilily
Rcnt FIEe Period
Otlier Creditors
20,023
21,689
26,269
45,669
127,250
9,266
3,811
17,488
29,491
259,244
8,095
14,838
18,115

Nottlnoham District Cltizells Advfi¢e Bureau
(A Coznpaiiy Llmfitcd by Guarante¢)
Notes to the fin#nelAI statements for the yeor ended 31 March 2024- continued
Grants Recelved In Advance (Deferyed Income)
2024
2023
Balance at l April 2023
127,250
155,346
Released to kncomin8 Resources
(127,250)
(155,346)
Amount Deferr¢d in tlke Year
127,250
127,250
Deferred income represents incoine received in advance of tlie period to which it relates.
13. Analysls of Net Assets bttween Funds
Year Ended
31 Marcli 2024
General
Funds
Design*ted
Fund$
Restricted
Funds
Total
Funds
Flxed Assets
Current Assets
C¥Jrrent Llabilitles
122,836
489.108
(82,760)
122,836
542,003
(82,760)
52,895
Net Assets
at 31.3.2024
529 184
582079
Y¢Ar Ended
31 Mareh 2023
Gen¢r81
Funds
Deslgnated
Fund8
Restricted
FuDds
Total
Funds
Fixed Assets
Current Assets
Current Ltabfilldes
Pension Scheme
Deficit
Net Assets
Ot 31.3.2023
146,704
692,534
(259,244)
I46,704
712,953
(259,244)
20,419
123 000
456 994
477413
23

NottlnghAm and Dlstrlct Clt£zens Advlee Bureau
(A Company Limlted by Guarantee)
Notes to the ftinAncial statements for the year ended 31 Marcli 2024 - contliiued
14. MDvement in fi unds
Year Ci nded
31 March 2024
At
l Api'll
2023
At
31 March
2024
Incoining
Resources
Outgoing
Resources
TrAnsfers
Restrlcted fuhds:
Advice on Prescription
Mon¢y and Pensioiis Service
Early InLcivenlion
M S Society
Notllnglian￿￿Ire Housing Advice
Citizen's Advicc
Syiiergy
Trussell Ti'ust
Autism Servicc
NCC Social Recovery
71,788
231,599
23,553
6,334
60,344
232,475
28,341
11,745
20,419
459,126
11,668
72.339
34,367
45.290
11,444
876
4,788
5.411
20,419
475,619
11.668
76,002
45.000
45.290
9,724
26,217
938
4,601
10,633
Total i'esti'icted funds
986 853
976,114
Unrestricted funds:
Genei'lll Fuiids available
for day lo day activities
Ponsion fund
579,994
( i ?J.000}
1,059,354
123,000
1.088,427
{21,737)
529,184
'rotal uBrestriLtod fuiiil.
45(?.()94
1.0%%.427
{?1.7.171
S?g.j84
I'ulal l
477.417
? 1 ()9,2n7
? 11()4,-541
.sx? tJ79
Yeui. Ei ndLd
31 March 2023
At
l April
2022
At
3] MAI'cli
2023
Inconiing
Resoui'cos
Outgulng
ResourLe5
Trniisfers
Restricted funds:
Advice on Prescription
Mon¢y and Pensioii.$ Servi¢e
Eaily Intervention
M S SoL'iety
Nottingl)aniSlii￿ Hoiising
Advice
UC- FITC
K£'ck SLirl
SyiJergy
Trttssell Tnist
Autism Serviee
NCC Social Recovery
Oihcr
Total restricted funds
49,301
273.737
18,267
2,667
49,301
273,737
18,267
12,667
5,012
934
(5,012)
(934)
29,95J
9.532
385.542
10,789
29,900
48,085
42,132
32,350
3,168
915.470
20.419
385,542
10,789
29.900
48.085
42,132
32.350
3.168
905.938
1,409)
Unrestrieted funds:
General Funds available
for day lo day a¢livilies
(728,604)
2,2M,694
1,066,451
7,355
456,994
Total unrestricted funds
728 604)
2 ?44 694
1.066451
456 994
Total funds
691298
3.150,632
1,981.921
477 413
24

NottlnghAm and District Cltlzens Advlce Bureau
(A Company Limlted by Guarantee)
Notes to the f￿ancIal statements lor the yeAr ended 31 Mareh 2024- continued
Purposes of restri¢t¢d funds:
and Pension
SeNice
This fund is froiii the East Midland5 Money Advice (EMMA) Project and is for Ilie
provision of free debt advice. The project continues but all available funds have been spent in tlie year.
Multi le Sclerosis
affected by MS.
Cie
Fiinding lo employ a part limc (8 hours per week) Welfare Adviser to work with people
ottin
8mshire Hoiisin
This charity made & gerteTOUS donation previously, whi¢h can only be uscd for the
purpose of housing advice and housiug debt advlce.
tizen.
- This is the universal cr¢dit- 'Help to Claim, service. Innovation and advice lines. These funds
are via 8 sub-wt witb Citize115 Advice. Citizens Advice hold the lead grant agreement with the Departsneot for
Work and Pensions.
Advice ort Prescri lion- Tliis service is funded by Gedling Borougli Council and is for the provision of advice
8erviees for residents rcf¢n'ed from GPS witliin the project.
Interv
tion- Funding was r¢e¢iv¢d form the National Lottery for & 3-year proje¢t to support people witli
advice and & dÈTeel referrBI route into a M￿D coiixsellor.
gy- The Synergy Primary Care Network (in Gcdling) fimd through the ARRS (Additional Roles
Reimbllrs¢m¢llt Scheme) a Social Prescribing Advice LiJ)k Worker who delivers advice and full casewoTk for
parients refetred from Synergy GPS.
ell T st- Tliese Ibree separate servi¢e5 arc for ind￿endent Trussell Tn￿t foodbanks to deliver advice service
within their foodbanks.
Autism- A service delivercd under Citizens Advic¢ Mid Mercia who are comm2ssioned by NottiaghamshiT¢
County Council to deliver seThice$ for adults with or awaiting 8 diagnosis.
ocial Rcc
F nd- Tiiis flmd is froni Nottingliamsl)irc County Council to support rcsidettts of Gedling and
Rushcliff¢ with d¢bt and welfare rights issues.
15. Negligence Insurance
Tlie Company parli¢ipates in a profes3ion&l liability insuI'at)ce sclieme provided by Citizens Advice. It is not
possible to sepai'ate the cost of tliis 8eli•iie from the other poltcy covers provided. The scheiiie provides eov¢r up ÉO
Inaximutn of £2.500.000 in any one year for the Orgonisation as a whole.
16. Fin4nclal Commltments
A 10 year lease fo￿ premises on Maid mari￿ W&y in Nottingham was signed on 9 May 2019 and lias now
comnJ¢nced with a six rn￿1th rent free petiod at & rent of £53,000 per annum and a monthly seiviee charge of £332.
The rental conllnitrllent annually totals £50,350 until 2029.
The Company has ¢ommitled lo oiie Vodafone mobil¢ phoae contract and seven on contract with 02 of varying
length in duratton, plus 18 on giffgaff on & rolling contracl.
25

r4otdnghnm and Dtstrict Cltizens Advlce Bureju
(A Compony Llmlted by Gll&Tantee)
Notes to the financlal sthtements for the year endod 31 March 2024- eontlnued
17. Citlzens Advicc (Related Party)
The Company is ll iiieiiiber of Citizens Advice, wliieli provides guidancq en¢ourageiiienL trrAining 4nd support.
Transactions witli Citixens Advi¢¢ are shown below.
2024
2023
Recelpts
Citizens Advice
- US- HTC
Advice Liiie (CSDFI)
Imiovalion (CSDF2)
- Energy Advice
385,427
15,000
41,189
34,(K)3
385,542
15,000
Expcnditure
Citizeiis Advice
-Annual membersliip fee including reference
Inaterials. infomiation systeins and eleinents of
insurELnce ¢ov¢r.
10.341
9,846
18. Employee Benefit Obllgations
The Company conti'ibiites to both a defined b¢n¢fil and defined contribution pension scheme. The assets air held
and admlnistered by tlic Nottinghamshir¢ County Cotsncil Pension Schcme and Standard Life. The p¢nsion ¢osl
chai'ge r¢pi'esents contributions payllble by the Conipany to the peiision s¢henies and anioiints to £69.406 (2023..
£88,106). There is no amount due to thc pcnsion sclicDie Ri the yeai. eELd dolc.
Ali iiciiiai-idll volu&1tii)11 C*in'iLd oiil loi- IIIL detiilccl bcii¢lii %cli¥ni¢ by 13<ifiiLbli WciilcliiioTliiilii by rolliiiu Ii)l-Wiird Ii)
011 ? l Mi 'ii'Lli 20?.3.
'he ani()uFI15 rccou¥niscII iii iliL. liiildi)Lc ￿*1)eCt ali I'()11(Iw.%-.-
2024
21123
Prc5¢nt value ot liinded obligations
Fair valLl¢ of plaii assets
L,770.000
1791000
(21,000)
1,765,000
1642 000
E23,000
Reslyictioii oil nel ¥clieiiie 8ssetS
21,000
Preqenl vttlue of ithliinded obligations
Deficsl
Nel LiabiliLy
123000
123,000
Tlie auioullts recogniscd in surplus oj. dcficit Are as £ollows'.-
2024
2023
Current seivice costs
Net iiiteresl froiii nel defined benefi¢ &4seLI liability
Administration Expeiises
28,000
5.000
63,000
35.000
1,000
Actual return on plan assets
26

Nottlngham and District Cltlxeus Advlee Bure94U
(A Comp4lly Llmlted by Guarantee)
Notes to the fin*nclal stAtcments for the ye&r ended 31 March 2024 - continued
aiaRges in the present valiie Df the defined benefit obligation ar¢ as follows:_
2024
Opening defined benefit obligation
Current servic¢ cost
Contributions by schem¢ participants
Int¢r¢st C05t
A¢￿arial (gains)/losses from Ch￿18e$ in assumption8
Estimttted benefits paid nel of transfers
1,765,000
28.000
8,000
84,000
(83,000)
32,000
1770 000
3.029,000
63,000
8,000
78,000
(1,376.000)
1765 000
Change5 in the fair value of the scheme Ass¢ts arc as follows:.
2024
2023
At l April 2023
Interest Inconie
Benefits Paid
Contributions by Eniployer
Contributions by sclieme parli¢ipants
Administration Expenses
Remeasuremenls:
Retum on plan assets. excluding aniount included in interest income
Actuarial gains and losses
At 31 M4rch 2024
1.642,000
79,000
(32,000)
30,000
8.000
{ 1,000)
1,659.000
(37,000)
47,000
8.000
(1,000)
65.000
{74,000)
1791000
1642 000
The Amount re¢ognised in other comprehensive income are as follows:_
2024
2023
Reeobmised in other comprehensive income..
Measiirement of Liability..
Acb2aii&l g&insl(losses) from changes in financial assiimptions
Other a¢tullrial gainsl(loss¢s)
Retlrn on fund asset8 in ¢xc¢ss of interest
Other movements
Reslri¢lion on net schem¢ asset
65.000
174.000)
(3,000)
1,376.000
83.000
(4.000)
123 000
Tiie major cat¢gori¢s of sGheme assets as a percentage total stlieme assets are as follows:.
2024
2023
Equities
Gilts
Bonds
Propety
Infrastru¢¢ure
Inflation linked
C&shltempor8ry investments
63
62
12
loo
27

Nottlngham and Dlstrlct Citizells Advlce Bure•u
(A Company Llmit¢d by Guarantec)
Notes to tlie financlal Staten1e￿ts for the year ended 31 MArcli 2024 - continucd
Piincipsl actuarial assumptions at tlie balance sheet dale (expressed as weighted averages):
4.950/0
2.85/0
Di5COUlIt rale
FLLture salary inci'eases
FuLure pension increases
KPJ inflalion
3.154h
19. FRC Etlilc&l Stllndard - In common with many other enlitics of our size and natLU'¢ W¢ lis¢ our &uditors to
assist witli th¢ preparation of the fiiian¢inl statements.
20. Casli Flow St2lcment
Reconciliation of Iiet Inovenient in fund5 to nel casl) flow froni operating activities..
2024
2023
N¢t inconiing resouires
(18,334)
(78,289)
Adjusth)enls:
Iijteresl r¢¢eived
Depi'ecialiou Lharges
Iliicrea.%elldLCI'LilSi Iii dLI?lors
IILrett%LlitlLLfLLiscI iii L TL'(liliir
(5,9611
23,868
26.427
42.4.f4
113f.47L)I
117(),4Jl.S1
1154.5771
1144.31171
28