Charity registration number 1146084 (England and Wales)
Company registration number 07890996
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr J Behrens
Ms N H Downey
Ms C G Goodrick
Mr C A Les
Mr J Ritchie
Ms K Tatham
Mr J I Martin
Mr R Pringle
Ms J E Sharp
Ms M A Davis
Mr M Hoggard
(Appointed 2 December 2024)
Mr D Chance
(Appointed 2 December 2024)
Secretary
Ms C A Shreeve
Senior management
Ms C A Shreeve
Chief Executive
Charity number (England and Wales)
1146084
Company number
07890996
Auditor
BK Plus Audit Limited
52 St Johns Lane
Halifax
West Yorkshire
England
HX1 2BW
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
CONTENTS
Page
Trustees' report
1 - 5
Statement of trustees' responsibilities
6
Independent auditor's report
7 - 10
Statement of financial activities
11
Balance sheet
12
Statement of cash flows
13
Notes to the financial statements
14 - 30
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

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 2025.

 

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).

 

Objectives and activities

Objectives and aims

Objectives

The objects of the charity are:

to promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress in particular, but without limitation, for the benefit of the community in Yorkshire and surrounding areas.

Aims, objectives, strategies and activities

North Yorkshire Citizens Advice and Law Centre aims to enable the people within their area to gain access to information, advice and assistance necessary to participate fully within the community. To this end the service strives to ensure that individuals do not suffer through lack of knowledge of their rights and responsibilities or of the services available or through an inability to express their needs effectively, In addition, it endeavours to exercise a responsible influence on the development of social policies and services, both locally and nationally.

Significant activities

We are a vital open-door service for many people; through our 114 paid staff and 144 volunteers (12 of which are members of the Trustee Board), North Yorkshire Citizens Advice and Law Centre offers a free high quality advice service on a range of issues. This is delivered through our core service, projects, and specialist advice (housing, debt, family law, and discrimination).

We cover all regions of North Yorkshire, and the Law Centre additionally covers York district. The County has a population of over 800,000 (ONS 2019).

We run various outreaches across the county and two advice vans.

Our communications team promotes our service across various platforms including social media and our website news page. They also promote the work of our partners and keep MPs of our areas up to date on our activities and campaigns.

 

 

Public benefit

 

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set,

Achievements and performance

 

Charitable activities

 

For details of our achievements and impact during 2024/25 please see our Annual Report.

 

 

 

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Financial review

Financial position

Incoming resources in the year were £4,126,458 (2024 £3,764,603) and, of this total, £2,684,676 (2024 £2,886,400) related to restricted project activities.

Reserves policy

General reserves:

The trustees believe that the bureau should hold financial reserves in order to ensure that the charity can continue to operate and meet the needs of clients in the event of unforeseen and potentially financially damaging circumstances arising.

In the event of total withdrawal of Local Authority funding the trustees consider that it would be prudent to set aside an amount equivalent to three months running costs based on forecast expenditure at Oct 24 when the Reserves Policy was updated a sum of £835,000.

Designated reserves:

In addition, unrestricted funds totalling £313,850 have been designated for the following purposes:

 

At 31 March 2025 general and designated reserves totalled £1,096,500

For the purpose of the Reserves Policy Fixed Assets and Work in Progress are excluded as they do not impact on the short-term liquidity of the organisation.

 

Funds in deficit

There were no funds in deficit.    

Plans for future periods

Our Strategic Priorities 2025/28 are:

 

  1. Develop a unifying culture across North Yorkshire that puts first the needs of the community and clients both present and future.

  2. Develop the Law Centre, starting legal aid contracts and launching services.

  3. Focus on maintaining a multi channel service in these difficult times.

  4. Telling our communities stories in an effective and evidence based way.

  5. Influencing funding for North Yorkshire in a positive way and the advice environment in general.

  6. Growing our own.

  7. Making our service better at inclusion.

  8. Do the very best we can to meet demand.  

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
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.

 

The organisation is a charitable company limited by guarantee incorporated on 22 December 2011 and registered as a charity on 28 February 2012. It commenced trading on 1 April 2012 when it acquired the assets and liabilities of the Hambleton Citizens Advice Bureau and the Richmondshire Citizens Advice Bureau.

 

The company was established under a Memorandum of Association, which sets out the objects and powers of the charitable company and is governed under its Articles of Association. The maximum liability of each member of the company is £1 and at 31 March 2025 it had 12 members.

 

Recruitment and appointment of trustees

Members of the Board who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report, are given on page 1.

 

The maximum number of trustees is fifteen and the minimum is three. Appointment is by election at the Annual General Meeting or by being co-opted by the Board, provided that, on appointment the total number of co-opted trustees does not exceed one third of the total number of trustees.

 

All elected trustees shall retire from office at the third annual general meeting following the annual general meeting at which they were elected but may be re-elected. All co-opted trustees shall retire from office at the third annual general meeting following the meeting of the Board at which they were appointed but may then be elected or reappointed.

 

The charity wishes its Board to be representative of the local communities as well as containing the range of skills necessary to provide leadership and good governance. All trustees give their time voluntarily and any expenses reclaimed by trustees are set out in the notes to the financial statements.

Organisational structure

 

The Board is responsible for setting the strategic direction of the Bureau and it meets quarterly to administer the charity. Only trustees may vote at these meetings, but they are assisted In their decision making by recommendations from the various sub-committees and by the advice of representatives from staff, volunteers and funders who attend the meetings.

 

The Chief Executive is appointed by the Board to manage the day to day operations of the charity. Full details of the current staff, volunteers and board observers are provided in the Bureau's annual report.

 

 

 

Induction and training of trustees

Trustees are recruited and trained in accordance with Citizens Advice policies and procedures.

 

Related parties

 

Each CAB must be a member of the national organisation 'Citizens Advice' and, to comply with the membership criteria, must meet strictly audited standards of service and delivery annually.

 

We are Members of The Law Centres Network and meet their membership and governance standards

 

 

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -

REFERENCE AND ADMINISTRATIVE DETAILS

 

Registered Company number

07890996 (England and Wales)

 

Registered Charity number

1146084

Registered Office

277 High Street

North End

Northallerton

North Yorkshire

DL7 8DW

 

Trustees

J Behrens        

L Colling          (resigned 14/10/2024)

MC Collins         (resigned 14/10/2024)

MA Davis

N H Downey     

CG Goodrick

CA Les

JI Martin     

R Pringle

J Ritchie     

J E Sharp

K Tatham         

L Tunney         (resigned 14/10/2024)

M J Williams         (resigned 14/10/2024)

M Hoggard     (appointed 02/12/2024)

D Chance     (appointed 02/12/2024)

 

 

The following trustees hold the office of:

Chair                        CA Les

Vice Chair & Treasurer                R Pringle

Company Secretary

C A Shreeve

 

Auditors

BK Plus Audit Ltd

Statutory Auditor

52 St Johns Lane

Halifax

West Yorkshire

HXl 2BW

 

Bankers

CAF Bank Ltd

25 Kings Hill Avenue

Kings Hill

West Malling

Kent

ME19 4JQ

 

 

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
Auditor

The auditors, BK Plus Audit Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on __________________and signed on its behalf by:

Mr C A Les
Trustee
12 September 2025
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -

The trustees (who are also the directors of North Yorkshire Citizens Advice & Law Centre Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

 

-    select suitable accounting policies and then apply them consistently;

-    observe the methods and principles in the Charity SORP;

-    make judgements and estimates that are reasonable and prudent; prepare the financial statements on the     going concern basis unless it is inappropriate to presume that the charitable company will continue in     business.

 

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

 

In so far as the trustees are aware:

 

-    there is no relevant audit information of which the charitable company's auditors are unaware; and

-    the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant     audit information and to establish that the auditors are aware of that information.

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material 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 charity will continue in operation.

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

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
- 7 -

Opinion

We have audited the financial statements of North Yorkshire Citizens Advice & Law Centre Limited (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
- 8 -

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

-

the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and

-

the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

-

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-

certain disclosures of trustees' remuneration specified by law are not made; or

-

we have not received all the information and explanations we require for our audit; or

-

the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
- 9 -
Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

 

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

 

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

 

 

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
- 10 -

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

 

 

To address the risk of fraud through management bias and override of controls, we;

 

 

In response to the risks of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:    

 

 

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from the financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

 

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

 

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Victoria Atkinson FCA (Senior Statutory Auditor)
For and on behalf of BK Plus Audit Limited, Statutory Auditor
Chartered Certified Accountants
52 St Johns Lane
Halifax
West Yorkshire
HX1 2BW
England
29 September 2025
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
35,390
-
35,390
24,689
249
24,938
Charitable activities
4
1,358,700
2,684,676
4,043,376
829,246
2,886,151
3,715,397
Investments
5
47,692
-
47,692
24,268
-
24,268
Total income
1,441,782
2,684,676
4,126,458
878,203
2,886,400
3,764,603
Expenditure on:
Charitable activities
6
1,247,799
2,848,752
4,096,551
1,009,767
2,620,615
3,630,382
Total expenditure
1,247,799
2,848,752
4,096,551
1,009,767
2,620,615
3,630,382
Net income/(expenditure) and movement in funds
193,983
(164,076)
29,907
(131,564)
265,785
134,221
Reconciliation of funds:
Fund balances at 1 April 2024
1,474,432
659,413
2,133,845
1,605,996
393,628
1,999,624
Fund balances at 31 March 2025
1,668,415
495,337
2,163,752
1,474,432
659,413
2,133,845

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 12 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
734,595
738,789
Current assets
Debtors
13
382,441
310,683
Cash at bank and in hand
1,309,012
1,281,897
1,691,453
1,592,580
Creditors: amounts falling due within one year
14
(262,296)
(197,524)
Net current assets
1,429,157
1,395,056
Total assets less current liabilities
2,163,752
2,133,845
Net assets excluding pension liability
2,163,752
2,133,845
The funds of the charity
Restricted income funds
17
495,337
659,413
Unrestricted funds
18
1,668,415
1,474,432
2,163,752
2,133,845

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025, although an audit has been carried out under section 144 of the Charities Act 2011.

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

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 12 September 2025
Mr C A Les
Trustee
Company registration number 07890996 (England and Wales)
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from/(absorbed by) operations
22
7,663
(33,905)
Investing activities
Purchase of tangible fixed assets
(28,240)
(2,220)
Investment income received
47,692
24,268
Net cash generated from investing activities
19,452
22,048
Net cash generated from financing activities
-
-
Net increase/(decrease) in cash and cash equivalents
27,115
(11,857)
Cash and cash equivalents at beginning of year
1,281,897
1,293,754
Cash and cash equivalents at end of year
1,309,012
1,281,897
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 14 -
1
Accounting policies
Charity information

North Yorkshire Citizens Advice & Law Centre Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is .

 

277 High Street

North End

Northallerton

North Yorkshire

DL7 8DW

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 15 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Straight line over 25 years / Straight line over 50 years
Improvements to Property
Straight line over 50 years / Straight line over 5 years
Plant and equipment
Straight line over 5 years
Computers
Straight line over 5 years
Motor vehicles
Straight line over 4 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 16 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 17 -
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
35,390
-
35,390
24,689
249
24,938

 

4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Information and Advice Services

Grants and contracts income

1,319,699
2,678,009
3,997,708
784,901
2,886,151
3,671,052

Room hire and miscellaneous income

39,001
6,667
45,668
44,345
-
44,345
1,358,700
2,684,676
4,043,376
829,246
2,886,151
3,715,397
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£

Bank interest received

47,692
24,268
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 18 -
6
Expenditure on charitable activities
Information and Advice Services
Information and Advice Services
2025
2024
£
£
Direct costs
Staff costs
2,495,902
2,239,413
Depreciation and impairment
32,434
32,426
Premises costs
18,573
16,429
Office and administration costs
31,143
38,224
Computer and IT costs
41,882
50,635
Staff and volunteer costs
79,592
64,259
Legal and professional costs
28,288
27,663
Partner Payments
690,137
534,926
Irrecoverable VAT
429
77
3,418,380
3,004,052
Share of support and governance costs (see note 7)
Support
678,171
626,330
4,096,551
3,630,382
Analysis by fund
Unrestricted funds - general
1,247,799
1,009,767
Restricted funds
2,848,752
2,620,615
4,096,551
3,630,382
7
Support costs allocated to activities
2025
2024
£
£
Staff costs
383,753
363,893
Premises costs
144,447
134,905
Office and Administration costs
63,766
57,792
Computer and IT costs
31,902
33,730
Staff and Volunteer costs
22,365
-
Legal and Professional costs
20,563
18,498
Motor and Travel costs
-
6,712
Governance costs
11,375
10,800
678,171
626,330
Analysed between:
Information and Advice Services
678,171
626,330
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 19 -
8
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
11,375
10,800
Depreciation of owned tangible fixed assets
32,434
32,426
9
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Total head count
123
119
Employment costs
2025
2024
£
£
Wages and salaries
2,603,539
2,362,985
Social security costs
218,769
188,485
Other pension costs
57,347
51,836
2,879,655
2,603,306
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2025
2024
£
£
Aggregate compensation
60,712
53,889
11
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 20 -
12
Tangible fixed assets
Freehold land and buildings
Improvements to Property
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 April 2024
833,621
51,943
5,692
2,220
17,034
910,510
Additions
-
28,240
-
-
-
28,240
At 31 March 2025
833,621
80,183
5,692
2,220
17,034
938,750
Depreciation and impairment
At 1 April 2024
129,941
20,263
5,692
740
15,085
171,721
Depreciation charged in the year
26,672
3,073
-
740
1,949
32,434
At 31 March 2025
156,613
23,336
5,692
1,480
17,034
204,155
Carrying amount
At 31 March 2025
677,008
56,847
-
740
-
734,595
At 31 March 2024
703,680
31,680
-
1,480
1,949
738,789

 

13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
151,648
97,794
Other debtors
23,062
13,746
Prepayments and accrued income
207,731
199,143
382,441
310,683
14
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Other taxation and social security
68,284
44,664
Deferred income
15
82,725
-
Trade creditors
30,481
29,453
Other creditors
59,022
102,529
Accruals
21,784
20,878
262,296
197,524
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 21 -
15
Deferred income
2025
2024
£
£
Other deferred income
82,725
-

Deferred income is included in the financial statements as follows:

2025
2024
£
£
Deferred income is included within:
Current liabilities
82,725
-
Movements in the year:
Deferred income at 1 April 2024
-
82,725
Released from previous periods
-
(82,725)
Resources deferred in the year
82,725
-
Deferred income at 31 March 2025
82,725
-
16
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
57,347
51,836

The company participates in the National Employment Savings Trust pension scheme which operates on a defined contributions basis. The scheme is open to all employees at any time. The assets of the scheme are held separately from those of the company in the independently administered fund. There were no contributions payable or outstanding at the year end.

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 22 -
17
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
AB Charitable Trust
4,186
-
(3,234)
952
Access to Justice (ILTA)
93,970
100,000
(96,044)
97,926
Access to Justice (IOTLS)
7,460
121,934
(123,937)
5,457
Building (Harrogate Land)
194,698
-
(8,956)
185,742
Catterick Connection
20,037
37,255
(46,992)
10,300
Community Fund Advice Matters
-
98,872
(97,874)
998
Craven Wellbeing
-
6,437
(6,437)
-
Eastfield
2,104
8,350
(8,299)
2,155
Energy Redress Scheme
-
84,623
(84,686)
(63)
Fixed Assets
1,480
-
(740)
740
Hardship and Homelessness Prevention
-
45,723
(45,723)
-
Harrogate District Foodbank
6,124
39,504
(42,013)
3,615
Help to Claim
-
200,227
(200,227)
-
Henry Smith
15,948
40,000
(55,948)
-
Homes for Ukraine
13,970
25,772
(39,742)
-
Household Support Fund
-
677,000
(677,000)
-
Hospital
1,095
40,625
(41,495)
225
Macmillan Cancer Support
1,498
98,860
(95,024)
5,334
MaPS Debt Advice
-
153,615
(153,615)
-
Money and Benefits (NYC)
10,964
50,000
(60,964)
-
Nationwide Housing Matters
47,822
-
(24,987)
22,835
Pension Wise
-
107,420
(107,420)
-
Pomoc
775
56,000
(56,775)
-
Rural Advice Bus
7,352
102,230
(92,902)
16,680
Renter' Rights
-
19,966
(19,966)
-
Rise2Thrive
-
33,500
(33,500)
-
Scarborough Energy Advice
842
162,611
(156,832)
6,621
Scarborough Financial Hardship
990
-
(990)
-
Selby & District Foodbank
-
20,374
(18,215)
2,159
Skipton Foodbank
5,099
25,476
(27,767)
2,808
Thrive Together
-
8,112
(5,715)
2,397
Trussell Trust
627
201,232
(201,859)
-
Winter Health
222,372
118,958
(212,874)
128,456
659,413
2,684,676
(2,848,752)
495,337
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17
Restricted funds
(Continued)
- 23 -
Previous year:
At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
AB Charitable Trust
-
20,000
(15,814)
4,186
Access to Justice (HALS)
(201)
44,850
(44,649)
-
Access to Justice (ILTA)
-
100,000
(6,030)
93,970
Access to Justice (IOTLS)
-
88,482
(81,022)
7,460
ATI Harrogate
-
5,596
(5,596)
-
Building Fund
203,654
(8,956)
194,698
Catterick Connection
-
31,540
(11,503)
20,037
COCOL
-
62,239
(62,239)
-
Community Fund Advice Matters
-
92,152
(92,152)
-
Eastfield
1,627
7,950
(7,473)
2,104
Energy Redress Scheme
299
102,848
(103,147)
-
Fixed Assets
-
-
1,480
1,480
Hardship and Homelessness Prevention
1,184
45,724
(46,908)
-
Harrogate District Foodbank
417
40,633
(34,926)
6,124
Help to Claim
-
142,223
(142,223)
-
Henry Smith
10,466
40,000
(34,518)
15,948
Homes for Ukraine
15,787
51,544
(53,361)
13,970
Hospital
840
38,656
(38,401)
1,095
Macmillian Cancer Support
-
58,399
(56,901)
1,498
MaPS Debt Advice
-
200,649
(200,649)
-
Money and Benefits (NYC)
8,270
40,000
(37,306)
10,964
Nationwide Housing Matters
-
53,000
(5,178)
47,822
Northern Powergrid
-
80,000
(80,000)
-
NYC Fuel Vouchers
-
520,000
(520,000)
-
Pension Wise
-
127,704
(127,704)
-
Pomoc
-
57,095
(56,320)
775
Rural Advice Bus
11,274
100,196
(104,118)
7,352
Ryedale DC Cost of Living
10,262
-
(10,262)
-
Scarborough Energy Advice
2,174
89,959
(91,291)
842
Scarborough Financial Hardship
6,796
-
(5,806)
990
Selby & District Foodbank
877
20,026
(20,903)
-
Shared Prosperity Fund
-
19,152
(19,152)
-
Skipton Foodbank
-
6,553
(1,454)
5,099
Trussell Trust
-
229,803
(229,176)
627
Winter Health
119,902
369,427
(266,957)
222,372
393,628
2,886,400
(2,620,615)
659,413
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17
Restricted funds
(Continued)
- 24 -

Restricted funds are for the following purposes:

 

AB Charitable Trust - Funding to assist with proving core activities of the Law Centre.

 

Access to Justice – Improving Lives Through Advice (ILTA)

Supported by The National Lottery Community Fund, providing access to specialist social welfare legal advice. A new 5-year funding programme delivered by the Access to Justice Foundation, designed to support the delivery of free legal advice to marginalised people and communities across England.

 

Access to Justice – Improving Outcomes Through Legal Support (IOTLS)

Working to sustain and improve access to early social welfare and family legal support and advice enabling users to resolve their problems as early as possible and avoid the need for court or tribunal proceedings where possible. If court or tribunal proceedings are needed then support is provided to help people navigate the process effectively including preparation for court and at court as required.

 

Advice Matters - The Community Fund

Based in Selby, the project delivers welfare benefits and debt advice to individuals and to front line workers in other organisations. The funding also enables us to recruit and train volunteers to deliver advice.

 

Building Fund

The fund was used to purchase the freehold property at Northallerton which would be refundable to the Big Lottery on subsequent disposal of the property. The balance will fund the future depreciation of the freehold property and other fixed assets purchased with the funding.

 

Catterick Connection & Veterans’ Foundation Support

Funded by the Armed Forces Covenant Fund Trust and Veterans’ Foundation. Providing face to face drop in advice sessions to serving personnel, their families and veterans. Access to a specialist debt adviser is also available to assist with improved financial stability and solvency. Also assisting with overall wellbeing and family relationships.

 

Craven Wellbeing

A joint working agreement with Bradford VCS Alliance Ltd to deliver a Wellbeing Network programme across Craven. Providing drop in sessions with an adviser. NYCALC also provided training for staff members relating to welfare benefit advice to ensure best use of appointments.

 

Eastfield

One-year grant funded by the Eastfield Parish Council for the purpose of delivering generalist advice to the residents of the Eastfield area of Scarborough. This funding is reviewed every year, but has been awarded since 2007.

 

Energy Redress Scheme

Project to fund specialist energy advisers and community champions. Successful bid for a larger project which funds these workers and other partner agencies. The Energy Redress fund is paid for via fines on energy companies. Ends Jan 27.

 

Hardship and Homeless Prevention

Funded by the Hambleton District of North Yorkshire Council to give bespoke specialist advice by telephone, face to face and outreach appointments to ensure that individuals do not suffer through lack of knowledge of their rights and responsibilities or of the services available, or through an inability to express their needs effectively. Project ended Mar 25.

 

Help to Claim

Funded by the DWP to provide support and advice for individuals claiming Universal Credit for the first time.

 

 

 

 

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17
Restricted funds
(Continued)
- 25 -

Harrogate District Foodbank

A project to provide face to face outreach service across the Harrogate District foodbank centres offering an access point for people in Harrogate who are facing personal crises to timely advice specifically specialist debt and money advice, income maximisation including welfare benefits checks and better off calculations and scenario planning. Advice on energy, housing and employment and any other issues that may arise. The specialist caseworker also provides upskilling and training for foodbank volunteers and staff involved with clients in their information guidance and signposting role.

 

Henry Smith

A three-year project advising and assisting clients with mental health problems within the Scarborough area. Project ended Mar 25.

 

Homes for Ukraine

Funded by the Hambleton District of North Yorkshire Council a project aiding Ukrainian guests and hosts alike with the navigation of the complex system of benefits, rules and entitlements. The caseworker acts as a referral point and an advocate ensuring assistance is available for benefits, debt and housing, etc. Funded until Mar 26.

 

York Against Cancer - Hospital

Project to provide welfare benefit and general advice in the Cancer Care Unit at Scarborough Hospital. This project is generously funded by York Against Cancer on a year by year basis. Current funding ends in December 2025.

 

Household Support Fund (NYC)

Funds received from the Department of Work and Pensions via North Yorkshire Council to be disseminated in the form of energy vouchers and other fuel payments to residents identified to be in need that live within North Yorkshire.

 

Macmillan Cancer Support

A project that aims to ensure all people affected by cancer in North Yorkshire including their carers and families are able to alleviate problems significantly impeding their ability to manage and live with their illness. Issues focus primarily on money, housing and employment. Incorporated seamlessly with the existing provision by York Against Cancer in Scarborough and Macmillan’s Sir Robert Ogden Centres in Harrogate and Northallerton, creating a fully joined up service across the whole county.

 

Money Advice Service Debt Advice Project (MaPS)

This fund is to provide specialist debt advice to individuals experiencing financial difficulty who reside in North Yorkshire.

 

Money & Benefits (NYC)

Staff provided income generating advice focused on debt employment and benefits across North Yorkshire. Funded by NYCC stronger communities programme, the Lottery Awards For All. Ended Mar 25.

 

Nationwide Housing Matters

Project to provide housing advice to those who are at most at risk of homelessness with a focus on mental health and foodbank users. Project provides generalist and specialist advice including court representation. Need to apply for funding each year.

 

Pension Wise

This is a project to provide information on pension access rights for those who are aged 55 years and over across the whole of North Yorkshire and York.

 

Pomoc

Funding to provide services to local East European Communities in Scarborough and Ryedale. The work includes help with EUSS applications, accessing local services and community development work. This work is funded by NYCC, SBC, the NY Police and Fire Commissioner, NY Clinical Commissioning Group. The project funding ended in Mar 25.

 

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17
Restricted funds
(Continued)
- 26 -

Renters’ Rights

An Awards for All funded project via The National Lottery Community Fund. Aimed to ensure people in North Yorkshire enjoy safe and secure homes and benefit from the essential shelter and stability it brings

 

Rise2Thrive

A continuation of the ATI Project Shared Prosperity Fund, which is part of the national Building Better Opportunities programme, funded by the Big Lottery Fund and European Social Fund.

 

Rural Advice Bus - The Big Lottery Fund

This fund is a continuation of the Reaching Richmondshire fund to provide a service offering advice and support to people residing in the rural communities of Hambleton and Richmondshire via outreach, home visits, telephone, email. The Rural Advice Bus also provides communities in our most hard to reach rural areas with a large range of services both from ourselves and our partner organisations.

 

Scarborough Energy Advice

Funded by British Gas Energy Trust the project delivers a Money and Energy Advice Service to those most in need in the Scarborough District area. Advice is provided on a one-to-one basis by advisers trained in specialist debt advice work, from our centrally based office and via outreach, working with partners around the area and linking into other services ensuring those who are vulnerable, e.g.: people with severe mental health issues, people for whom English is not their first language, people experiencing extreme poverty, people whose children are at risk can easily access this service. Funded to end Mar 26.

 

ScarboroughFinancial Hardship

Funding provided by DEFRA Covid response through NYC and the former Scarborough BC, with contributions from Two Ridings Community Fund, Sirius Foundation and the former CA Craven and Harrogate.

    

Selby & District Foodbank

A project to provide face to face outreach service across the Selby District foodbank centres offering an access point for people in Selby who are facing personal crises to timely advice specifically specialist debt and money advice, income maximisation including welfare benefits checks and better off calculations and scenario planning. The specialist caseworker also provides upskilling and training for foodbank volunteers and staff involved with clients in their information guidance and signposting role.

 

Skipton Foodbank

A project to provide face to face outreach service across the Skipton foodbank centres offering an access point for people in Skipton who are facing personal crises to timely advice specifically specialist debt and money advice, income maximisation including welfare benefits checks and better off calculations and scenario planning. The specialist caseworker also provides upskilling and training for foodbank volunteers and staff involved with clients in their information guidance and signposting role.

 

Thrive Together

Defence Medical Welfare Service Armed Forces Covenant Fund Trust Project ensuring veterans, their carers and families can access effective and coordinated support, when needed, moving seamlessly between statutory and third sectors.

 

Trussell Trust – Help Through Hardship (HTH)

Also known as Help through Hardship. Phoneline funded by Trussell Trust to give advice to users of foodbanks. A national project funded until end of March 2026.

 

Winter Health

Project that receives funding from North Yorkshire Council and other funds via Citizens Advice. Provide a Single Point of Contact (SPOC) providing access via the internet and telephone to help North Yorkshire residents living in or at risk of a cold home, fuel poverty, struggling to afford their energy bills, or worried about winter. The aim is to try and reduce the impact of seasonal climate change on the health and well being of the population, reducing fuel poverty and preventing avoidable ill health. Funded to end Sep 25.

 

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 27 -
18
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
Unrestricted Fund - NYC
-
790,879
(838,969)
48,090
-
General Fund
658,355
641,587
(408,830)
(108,462)
782,650
Designated Fund - Advice Van
10,000
-
-
-
10,000
Designated Fund - Contractual Commitment
197,191
-
-
57,454
254,645
Designated Fund - Equipment
5,866
-
-
(3,090)
2,776
Designated Fund - Fixed Assets
544,091
-
-
4,762
548,853
Designated Fund - Premises
45,183
-
-
1,246
46,429
Unrestricted Fund - Work in Progress
13,746
9,316
-
-
23,062
1,474,432
1,441,782
(1,247,799)
-
1,668,415
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18
Unrestricted funds
(Continued)
- 28 -
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
Unrestricted Fund - Financial Development
7,246
-
-
(7,246)
-
Unrestricted Fund - NYC
32,078
330,899
(330,036)
(32,941)
-
Designated Fund - Advice Van
10,000
-
-
-
10,000
Designated Fund - Contractual Commitment
169,200
-
-
27,991
197,191
Designated Fund - Equipment
8,700
-
-
(2,834)
5,866
Designated Fund - Fixed Assets
565,342
-
-
(21,251)
544,091
Designated Fund - Premises
36,000
-
-
9,183
45,183
Unrestricted Fund - Work in Progress
-
-
-
13,746
13,746
General funds
777,430
547,304
(679,731)
13,352
658,355
1,605,996
878,203
(1,009,767)
-
1,474,432
NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 29 -
19
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
548,853
185,742
734,595
Current assets/(liabilities)
1,119,562
309,595
1,429,157
1,668,415
495,337
2,163,752
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
544,091
194,698
738,789
Current assets/(liabilities)
930,341
464,715
1,395,056
1,474,432
659,413
2,133,845
20
Operating lease commitments
Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
25,200
24,700
Between two and five years
80,100
24,050
In over five years
9,750
-
115,050
48,750
21
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

NORTH YORKSHIRE CITIZENS ADVICE & LAW CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 30 -
22
Cash generated from/(absorbed by) operations
2025
2024
£
£
Surplus for the year
29,907
134,221
Adjustments for:
Investment income recognised in statement of financial activities
(47,692)
(24,268)
Depreciation and impairment of tangible fixed assets
32,434
32,426
Movements in working capital:
(Increase) in debtors
(71,758)
(150,465)
(Decrease)/increase in creditors
(17,953)
56,906
Increase/(decrease) in deferred income
82,725
(82,725)
Cash generated from/(absorbed by) operations
7,663
(33,905)
23
Analysis of changes in net funds

The charity had no material debt during the year.

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