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REGISTERED COMPANY NUMBER: 08434853 (England and Wales)

REGISTERED CHARITY NUMBER: 1151555















Report of the Trustees and

Unaudited Financial Statements

For The Year Ended 31st March 2024

for


Central and East Northamptonshire
Citizens Advice Bureau

(A Company Limited by Guarantee)



Central and East Northamptonshire



Citizens Advice Bureau








Contents of the Financial Statements

For The Year Ended 31st March 2024






Page




Report of the Trustees  

1




Statement of Financial Activities  

2




Statement of Financial Position  

3


to


4



Notes to the Financial Statements  

5


to


10



Central and East Northamptonshire



Citizens Advice Bureau (Registered number: 08434853)



Report of the Trustees

For The Year Ended 31st March 2024



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement 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 102) (effective 1 January 2019).


The charity was dormant for the year ended 31st Mach 2024


FUTURE PLANS

.


STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.


.


REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08434853 (England and Wales)


Registered Charity number

1151555


Registered office

Doddridge Centre

St James Road

Northampton

Northamptonshire

NN5 5LD


Trustees

U Gravesende

S Stringer

D Kotecha

R Poole

C Hawkins

W Begg Yule


Bankers

Co-Operative Bank

Business Direct

PO Box 250

Skelmersdale

WN8 6WT


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


Approved by order of the board of trustees on 6th February 2025 and signed on its behalf by:






S Stringer - Trustee



Central and East Northamptonshire



Citizens Advice Bureau



Statement of Financial Activities

(Incorporating an Income and Expenditure Account)

For The Year Ended 31st March 2024



2024


2023


Unrestricted


Restricted


Restricted


Total


Total


funds


funds


funds


funds


funds


Notes

£   

£   

£   

£   

£   


INCOME AND ENDOWMENTS

FROM


Donations and legacies

-


-


-


-


1,767



Charitable activities

Access and casework

-


-


-


-


282,337


Utilities and Education

-


-


-


-


487,247



Other income

-


-


-


-


1,982


Total

-


-


-


-


773,333



EXPENDITURE ON

Charitable activities

Access and casework

-


-


-


-


300,379


Utilities and Education

-


-


-


-


497,063


Total

-


-


-


-


797,442



NET INCOME/(EXPENDITURE)

-


-


-


-


(24,109

)

Transfers between funds

7

(69,573

)

-


(5,297

)

(74,870

)

-


Net movement in funds

(69,573

)

-


(5,297

)

(74,870

)

(24,109

)


RECONCILIATION OF FUNDS

Total funds brought forward

69,573


-


5,297


74,870


98,979



TOTAL FUNDS CARRIED

FORWARD

-


-


-


-


74,870




Central and East Northamptonshire



Citizens Advice Bureau (Registered number: 08434853)



Statement of Financial Position

31st March 2024



2024


2023


Unrestricted


Restricted


Restricted


Total


Total


funds


funds


funds


funds


funds


Notes

£   

£   

£   

£   

£   


CURRENT ASSETS


Debtors

5

-


-


-


-


15,505


Cash at bank

-


-


-


-


78,365


-


-


-


-


93,870



CREDITORS


Amounts falling due within one

year


6

-


-


-


-


(19,000

)


NET CURRENT ASSETS

-


-


-


-


74,870



TOTAL ASSETS LESS

CURRENT LIABILITIES

-


-


-


-


74,870



NET ASSETS

-


-


-


-


74,870


FUNDS

7

Unrestricted funds

-


69,573


Restricted funds

-


5,297


TOTAL FUNDS

-


74,870



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.



Central and East Northamptonshire



Citizens Advice Bureau (Registered number: 08434853)



Statement of Financial Position - continued

31st March 2024


These financial statements have been prepared in accordance with and delivered in accordance with the special provisions applicable to small charitable companies subject to the small companies regime.



The financial statements were approved by the Board of Trustees and authorised for issue on 6th February 2025 and were signed on its behalf by:






S Stringer - Trustee






D Kotecha - Trustee



Central and East Northamptonshire



Citizens Advice Bureau



Notes to the Financial Statements

For The Year Ended 31st March 2024


1.

ACCOUNTING POLICIES



Basis of preparing the financial statements


The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement 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 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.



The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.



The presentation currency of the financial statements is the Pound Sterling (£).



The principal activity of the charity in the year was 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 , but without limitation , for the benefit of the community in Northamptonshire and surrounding areas.The charity does not carry out any fund raising activities.



Critical accounting judgements and key sources of estimation uncertainty

In the application of the Charity's accounting policies , which are described in note 1, management is required to make judgements , estimates and underlying assumptions about the carrying values of assets and liabilities that are not readily separated from other sources The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.


Income


All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.



Expenditure


Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.



Taxation

The charity is exempt from corporation tax on its charitable activities.


Fund accounting

Funds held by the charity are either:

- Unrestricted General Funds - these are funds that can be used in accordance with the charitable objects at the discretion of the Executive Committee.

- Designated Funds - these are funds set aside by the Executive Committee out of unrestricted funds for specific future purposes or projects.

- Restricted Funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanations of the nature and purpose of each fund is included in the notes to the financial statements.


Company status

The charity is a company limited by guarantee. The members of the company are individuals and organisations who are interested in furthering the work of the Bureau and include the trustees named on page 5. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Pension costs and other post-retirement benefits


Central and East Northamptonshire



Citizens Advice Bureau



Notes to the Financial Statements - continued

For The Year Ended 31st March 2024


1.

ACCOUNTING POLICIES - continued



Company status

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


Risk Assessment
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Charity does not believe it is subject to any substantial risk beyond the liabilities disclosed in its Annual Report and Accounts.

The organisation has public, employer and professional indemnity insurance to protect it in case of a claim.

Reserves and investment policies
The current reserve policy is to maintain sufficient cash flow for known commitments and replacement of certain assets. Most of the charity's income is by way of grants/fees received at various times in the year.
The charity does not hold material investments, other than cash investments held on deposit with the bank.


Operating leases and hire purchase agreements

The charity classifies the lease of property , printing and telecommunications equipment as operating leases, the title to the property and equipment remains with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

Going concern

The Trustees consider there are no material uncertainties about the Charity`s ability to continue as a going concern. Their review of the financial position , reserves levels and future plans give the Trustees confidence that the charity shall remain a going concern for a period of at least twelve months following approval of these financial statements.

Debtors and creditors receivable or payable within one year

Debtors and creditors that are receivable or payable within one year are recorded at the transaction price.

Cash at bank and in hand

Cash at bank and in hand represents such accounts that are available on demand.

2.

TRUSTEES' REMUNERATION AND BENEFITS


There were no trustees' remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31st March 2023.



Trustees' expenses


There were no trustees' expenses paid for the year ended 31st March 2024 nor for the year ended 31st March 2023.




Central and East Northamptonshire



Citizens Advice Bureau



Notes to the Financial Statements - continued

For The Year Ended 31st March 2024


3.

STAFF COSTS



The average monthly number of employees during the year was as follows:



2024


2023


Advice workers and support staff

-


11




Key management personnel

-


5




Volunteers

-


24



-


40





No employees received emoluments in excess of £60,000.


4.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES


Unrestricted


Restricted


Restricted


Total


funds


funds


funds


funds

£   

£   

£   

£   



INCOME AND ENDOWMENTS FROM


Donations and legacies

1,767


-


-


1,767




Charitable activities


Access and casework

185,829


-


96,508


282,337



Utilities and Education

-


-


473,835


487,247




Other income

1,982


-


-


1,982



Total

189,578


-


570,343


773,333




EXPENDITURE ON


Charitable activities


Access and casework

187,312


-


113,067


300,379



Utilities and Education

-


-


481,158


497,063



Total

187,312


-


594,225


797,442




NET INCOME/(EXPENDITURE)

2,266


-


(23,882

)

(24,109

)


Transfers between funds

(26,375

)

-


23,882


-



Net movement in funds

(24,109

)

-


-


(24,109

)



RECONCILIATION OF FUNDS


Total funds brought forward

93,682


-


5,297


98,979




TOTAL FUNDS CARRIED FORWARD

69,573


-


5,297


74,870



5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023


£   

£   



Prepayments and accrued income

-


15,505






Central and East Northamptonshire



Citizens Advice Bureau



Notes to the Financial Statements - continued

For The Year Ended 31st March 2024


6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023


£   

£   



Accruals and deferred income

-


19,000




7.

MOVEMENT IN FUNDS


Net


Transfers




movement


between


At



At 1.4.23


in funds


funds


31.3.24


£   

£   

£   

£   



Unrestricted funds


General funds

69,573


-


(69,573

)

-





Restricted funds


The National Lottery Community Fund

5,297


-


(5,297

)

-





TOTAL FUNDS

74,870


-


(74,870

)

-





Net movement in funds, included in the above are as follows:



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



TOTAL FUNDS

-


-


-






Comparatives for movement in funds



Net


Transfers




movement


between


At



At 1.4.22


in funds


funds


31.3.23


£   

£   

£   

£   



Unrestricted funds


General funds

93,682


(6,313

)

(17,796

)

69,573




Constance Travis Endowment Fund

-


8,579


(8,579

)

-




Grant National Citizens Advice

-


(2,276

)

2,276


-




Integarted Care Northamptonshire

-


(217

)

217


-



93,682


(227

)

(23,882

)

69,573




Restricted funds


Macmillan

-


(16,559

)

16,559


-




Pension Wise

-


(7,323

)

7,323


-




The National Lottery Community Fund

5,297


-


-


5,297



5,297


(23,882

)

23,882


5,297




TOTAL FUNDS

98,979


(24,109

)

-


74,870





Central and East Northamptonshire



Citizens Advice Bureau



Notes to the Financial Statements - continued

For The Year Ended 31st March 2024


7.

MOVEMENT IN FUNDS - continued



Comparative net movement in funds, included in the above are as follows:



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General funds

167,203


(173,516

)

(6,313

)



University of Northampton

9,375


(9,375

)

-




Constance Travis Endowment Fund

13,000


(4,421

)

8,579




Grant National Citizens Advice

10,495


(12,771

)

(2,276

)



Integarted Care Northamptonshire

2,917


(3,134

)

(217

)


202,990


(203,217

)

(227

)



Restricted funds


Macmillan

51,508


(68,067

)

(16,559

)



Pension Wise

473,835


(481,158

)

(7,323

)



The National Lottery Community Fund

45,000


(45,000

)

-



570,343


(594,225

)

(23,882

)



TOTAL FUNDS

773,333


(797,442

)

(24,109

)




A current year 12 months and prior year 12 months combined position is as follows:



Net


Transfers




movement


between


At



At 1.4.22


in funds


funds


31.3.24


£   

£   

£   

£   



Unrestricted funds


General funds

93,682


(6,313

)

(87,369

)

-




Constance Travis Endowment Fund

-


8,579


(8,579

)

-




Grant National Citizens Advice

-


(2,276

)

2,276


-




Integarted Care Northamptonshire

-


(217

)

217


-



93,682


(227

)

(93,455

)

-




Restricted funds


Macmillan

-


(16,559

)

16,559


-




Pension Wise

-


(7,323

)

7,323


-




The National Lottery Community Fund

5,297


-


(5,297

)

-



5,297


(23,882

)

18,585


-




TOTAL FUNDS

98,979


(24,109

)

(74,870

)

-





Central and East Northamptonshire



Citizens Advice Bureau



Notes to the Financial Statements - continued

For The Year Ended 31st March 2024


7.

MOVEMENT IN FUNDS - continued



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General funds

167,203


(173,516

)

(6,313

)



University of Northampton

9,375


(9,375

)

-




Constance Travis Endowment Fund

13,000


(4,421

)

8,579




Grant National Citizens Advice

10,495


(12,771

)

(2,276

)



Integarted Care Northamptonshire

2,917


(3,134

)

(217

)


202,990


(203,217

)

(227

)



Restricted funds


Macmillan

51,508


(68,067

)

(16,559

)



Pension Wise

473,835


(481,158

)

(7,323

)



The National Lottery Community Fund

45,000


(45,000

)

-



570,343


(594,225

)

(23,882

)



TOTAL FUNDS

773,333


(797,442

)

(24,109

)




Restricted Funds Details



The National Lottery Community Fund



The fund supports ideas and projects that matter to people and their communities.


8.

RELATED PARTY DISCLOSURES


.There were no related party transactions in the yer ended 31st March 2024 or at 31st March 2023