The trustees present their report and accounts for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the bureau's governing document, the Companies Act 2006 and "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 exists to promote charitable purposes for public benefit through the advancement of education, protection of health, and relief of poverty, sickness, and distress, particularly for the benefit of Sunderland and surrounding areas.
Activities:
Providing free, independent, confidential, and impartial advice
Face-to-face consultations, telephone advice, and community talks/sessions
Supporting individuals with financial, housing, welfare, and energy issues
Promoting equality, diversity, and inclusion
The Trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have regard to Charity Commission guidance on public benefit.
The charity’s activities are designed to improve the wellbeing of people in Sunderland, particularly those experiencing disadvantage or hardship.
Throughout 2024-25, the organisation successfully met all contractual obligations and achieved all performance-related targets, delivering advice and support through a range of projects and in partnership with multiple organisations. This approach has ensured that clients can access the full range of services in the most appropriate way to meet their needs. Our website and social media channels are continually updated to provide the latest information on both our own services and other local support, enabling us to fulfil both our short and long-term objectives and improve the lives of the people of Sunderland.
Although the year did not unfold as originally planned, the organisation demonstrated exceptional resilience and commitment to service continuity when, in August, a significant and unexpected fire occurred at our premises following a citywide riot. One of our offices was destroyed, and the other suffered extensive smoke damage. Despite this setback, the team acted swiftly to implement contingency measures, ensuring clients continued to receive uninterrupted support. Sunderland Council provided temporary accommodation until we were able to establish a temporary office next to our existing premises. This response not only minimised operational disruption but also highlighted the strength, adaptability, and dedication of our staff and partners.
We were deeply moved by the overwhelming support and generosity we received in the weeks and months following the riot. Donations, messages of encouragement, and offers of practical assistance from individuals, local groups, and organisations were invaluable in helping us maintain services during a challenging time. We are especially grateful to Sharyn Smiles, whose initiative in setting up a GoFundMe page provided critical resources and made a transformative difference. The compassion and solidarity of our community not only aided our recovery but also strengthened our resolve to continue supporting those in need.
While managing the aftermath of the fire, the organisation has continued to address the mounting pressures of the ongoing cost-of-living crisis, which has driven many more people into financial hardship and increased demand for our services. A significant part of our work involves supporting clients with referrals to food banks and helping them access charitable grants to cover fuel and other basic and essential costs.
Sunderland remains one of the most deprived areas in the country, with high levels of unemployment, financial insecurity, and social inequality affecting many residents. A significant proportion of the local population faces challenges in accessing essential services, managing household budgets, and maintaining stable housing. These socio-economic pressures increase demand for advice and support services and underline the importance of the charity’s work in helping individuals and families navigate complex financial, housing, and welfare issues.
Our approach has always gone beyond immediate financial relief. We provide holistic advice and support, addressing a wide range of needs – from debt and budgeting to energy efficiency and financial resilience – ensuring each client receives the guidance and assistance necessary to improve their circumstances and build confidence for the future. This comprehensive approach allows us not only to respond to urgent needs but also to empower clients to manage ongoing challenges more effectively.
This year, we supported almost 8,000 clients and helped them address more than 31,000 individual issues. Although these figures remain substantial, they are slightly lower than last year. The primary reason for this reduction has been the significant challenges we have faced in staff recruitment and retention. Every new team member requires comprehensive training before they are fully able to contribute to our key performance indicators and service targets, and this training period inevitably affects overall output.
We have experienced our smallest staffing levels in more than a decade, which has placed considerable pressure on our existing workforce. Despite these challenges, our dedicated staff have worked tirelessly to bridge the KPI gap and maintain service delivery while we continue efforts to fill our vacancies. Their commitment has ensured that clients still receive essential support during this period of transition.
Nevertheless, we have met, and often exceeded our targets and funder expectations. Our contract with Sunderland City Council was recommissioned this year and we were awarded the contract for the East area and a citywide Adviceline telephone service. In addition to the funding we receive from Sunderland City Council, we have a contract with the British Gas Energy trust to support people in fuel poverty with energy advice and support.
To support clients with debt issues, our contract with the Money Advice and Pensions Service, funds our face to face debt service.
We have also secured a new contract with the North East Combined Authority to provide advice at the school gates for 15 schools in Sunderland which runs from December 2024 to September 2025. We are delighted to be able to work with the schools to support their families and carers with advice and support in a setting that is familiar and comfortable to families.
We are continuing to work in partnership with the Groundwork Green Doctors on an Energy Redress Scheme project to support residents with energy and damp and mould issues.
We continue to work with Grace House, as a result of a Councillor Community Chest bid, supporting families with disabled children. We also got a small pot of money from Sunderland Council to provide out of hours advice at Castletown Methodist Church which has extended our reach and advice provision.
It has been another busy and challenging year, and we are fortunate to have an exceptional and cohesive team, all of whom consistently go the extra mile to make a real difference in people’s lives. One of our greatest challenge this year has been in retaining, recruiting and training staff. Working in this sector is demanding, and our extensive training programme takes time to develop advisers with the knowledge and skills needed to deliver outstanding support.
In the coming year, we will focus on making the organisation even more attractive to potential employees in the current competitive employment market.
Despite all of the challenges we have faced this year, we are extremely proud of our achievements. The ongoing cost-of-living crisis continues to place strain on many in our community, making our work more vital than ever. We remain committed to collaborating with our local partners and stakeholders to reach as many people as possible, ensuring that support is available to those who need it most and reinforcing the strength of our community.
The organisation continues to be primarily funded through significant grants from the Money Advice and Pensions Service, which support the delivery of specialist advice on debt and wider financial issues. In addition, substantial funding from the British Gas Energy Trust enables us to provide dedicated support around energy-related concerns, debt management, and income maximisation.
Alongside these core income streams, we hold two major contracts; one with Sunderland City Council for the First Tier Generalist Advice Service and the Advice at the School Gates initiative, funded by the North East Combined Authority. We also benefit from a range of smaller but valuable grants, including support from the Energy Redress Scheme delivered in partnership with Groundwork.
Collectively, these funding arrangements ensure that we are able to support clients holistically. Our services focus not only on resolving immediate financial issues but also on improving long-term stability through income maximisation, energy-saving interventions, budgeting support, advice on debt solutions, and work to strengthen financial resilience and capability. Additional income is derived from one-off project opportunities, donations, and modest bank interest.
The organisation ends the year with a small surplus of £26,737 (2024: £135,731), representing a significantly better position than that forecast at the start of the financial year. This positive outcome is largely attributable to staff vacancies and related salary savings, combined with the donations received through the GoFundMe page set up by Sharyn Smiles. Operating costs were also lower than expected, mainly due to the loss of one of our offices following the riot. Although staffing levels have been affected, and several posts have not yet been replaced, we are now focused on rebuilding capacity and supporting sustainable growth across the organisation.
Investment Policy
The Management Committee regularly reviews available investment products and seeks to invest reserve funds in low risk, short term investment products which provide the best interest rates attainable. To mitigate investment risk, diversification is limited to those institutions with a solid reputation and a strong credit rating.
Reserves Policy
The Trustee Board maintains a policy on holding unrestricted reserves to protect the organisation against shortfalls in projected income, unforeseen costs, or planned expenditure needed to deliver its charitable objectives.
Given the current climate and the uncertainty ahead, the Board aims to retain a minimum of nine months’ running costs in reserve. As of 31 March 2025, unrestricted reserves stand at over twelve months. However, in light of the volatile funding environment and broader economic conditions, the Board considers it essential to remain prudent, agile, and flexible.
Restricted funds held at year end for specific projects are not included within the reserves policy, other than to ensure they are spent in accordance with funders’ requirements.
The trustees have reviewed the major risks facing the organisation and are satisfied that appropriate systems are in place to mitigate these risks.
Reserves carried forward as at 31 March 2025 are £760,152 Unrestricted (2024: £647,941) and £364,974 Restricted (2024: £450,448), totalling £1,125,126 (2024: £1,098,389).
In light of the current climate and an uncertain future, the Trustee Board seeks to maintain a minimum of nine months’ of £69,565 (2024: £99,376) running costs in reserve. The unrestricted reserves position as at the 31 March 2025 is more than sufficient, but given the uncertainty of the funding landscape and the economic climate, it is important to remain prudent, agile and flexible.
Any restricted balances held for the purpose of specific projects at year end do not form part of the reserves policy other than to spend the money in accordance with funders’ restrictions.
Risk Management
We have a comprehensive risk management system in place to address the major risks identified by the Committee. Many of these risks are common across multiple local Citizens Advice offices, allowing us to manage them effectively through standardised policies and procedures provided by Citizens Advice nationally.
In addition to these shared controls, the Committee conducts periodic reviews of specific risks and systems within our local office. This includes establishing tailored procedures to identify, monitor, and manage risks unique to our operations, ensuring that our approach remains relevant and responsive to our specific needs and challenges.
Plans for 2025-26
In line with our strategic goal of strengthening infrastructure and extending our reach across Sunderland, our annual review identified the following key priorities to guide the organisation’s work and action plans:
Service Delivery: Enhance accessibility and quality, ensuring clients receive responsive, holistic support.
Finance and Funding: Maintain strong financial management, pursue sustainable partnerships, and use available resources effectively to deliver maximum benefit to the community.
Infrastructure: Ensure IT, telephony, and systems are secure, reliable, and fit for purpose; optimise workflows and resources; maintain safe and effective premises; and support the organisation’s capacity to respond to future growth and service demand.
People: Promote equity, diversity and inclusion, attract and retain high-quality staff and volunteers, and support professional development and wellbeing.
Partnerships and Communications: Extend our reach through outreach work, strengthen stakeholder relationships, expand effective partnerships, and ensure we continue to be a trusted community voice.
By focusing on these priorities, Citizens Advice Sunderland is well-positioned to build on its successes, strengthen its infrastructure, and extend its reach across Sunderland, ensuring that more people benefit from our services in the year ahead.
Citizens Advice Sunderland is a member of the National Association of Citizens Advice Bureaux (NACAB) which provides support and a framework of agreed membership standards of advice and casework management. However, the organisation maintains its independence and all policy decisions are taken by the Trustee Board in meeting its charitable objects.
The charity was incorporated on the 20 August 2007 and is governed by its Memorandum and Articles of Association which have been updated and amended in 2023. Overall responsibility for governance rests with the Trustee Board.
The trustees, who are also the directors for the purpose of company law, and who served during the year were:
Management Team
Denise Irving is the Chief Officer and is supported by a small management team of Susan White, Michelle Graham and Peter Wilson, the Finance Officer, who help manage the day to day operations of the organisation.
Contribution of Volunteers
Although small in number, the organisation is supported by volunteers who assist the Trustee Board in administering the charity. Alongside our eight Trustees, we currently benefit from two regular volunteers, as well as additional helpers who can be called upon for one-off events such as bag packs or staffing information stalls.
The Trustees have given due consideration to the guidance issued by the Charity Commission when determining the activities carried out during the year and are satisfied that the information in this report and the accounts meets the public benefit reporting requirements.
Administrative Details
Company registration number: 6347304
Charity registration number: 1121988
Registered Office: 5a Waterloo Place,Sunderland,SR1 3HT
Company Secretary: Denise Irving
Independent Examiner: Azets Audit Services (Bede House,
Belmont Business Park, Durham DH1 1TW)
Bankers: HSBC (101 Front Street, Chester le Street,
Co Durham, DH3 3BL)
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of Citizens Advice Sunderland for the purpose of company law, are responsible for preparing the Trustees' Report 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 bureau 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; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the bureau 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 bureau 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 bureau and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the trustees on my examination of the financial statements of Citizens Advice Sunderland (the bureau) for the year ended 31 March 2025.
Having satisfied myself that the financial statements of the bureau are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the bureau’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Since the bureau’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the bureau as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Other finance costs
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 12 to 22 form part of these financial statements.
Citizens Advice Sunderland is a private company limited by guarantee incorporated in England and Wales. The registered office is 5a Waterloo Place, Sunderland, Tyne and Wear, SR1 3HT, United Kingdom.
The financial statements have been prepared in accordance with the bureau's Memorandum and Articles of Association, the Companies Act 2006 and "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 bureau is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the bureau. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the bureau 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.
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 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.
Cash donations are recognised on receipt. Other donations are recognised once the bureau 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.
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.
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as an expenses against the activity for which expenditure arose.
Direct charitable expenditure includes the direct costs of the activities and depreciation on related assets. Where such costs relate to more than one functional cost category, they have been split on an appropriate basis.
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:
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.
At each reporting end date, the bureau 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).
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.
The bureau 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 bureau's balance sheet when the bureau 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.
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, 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.
Financial liabilities are derecognised when the bureau’s contractual obligations expire or are discharged or cancelled.
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 bureau is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Provision of advice
Provision of advice
Provision of advice
Provision of advice
Vehicle hire
Staff and volunteer expenses
Repairs and renewals
Insurance
Postage, printing and stationery
Materials, subscriptions and licences
Telephone
Rent
Rates
Light and heat
Cleaning
Sundry expenses
Independent examiners fee
Legal and professional
Staff and volunteer expenses
Repairs and renewals
Insurance
Printing, stationery and postage
Materials, subscriptions and licences
Telephone
Rent
Other support costs
None of the trustees (or any persons connected with them) received any remuneration or benefits from the bureau during the year.
The average monthly number employees during the year was 29 :
In addition a great amount of time, the value of which is impossible to reflect in these financial statements, is donated by volunteers.
Other finance costs
Citizens Advice Sunderland, as a registered charity, is potentially exempt from taxation of income and gains falling within S505 of the Income and Corporation Taxes Act 1988 and S256 of the Taxation of Chargeable Gains Act 1992. No tax charge has arisen in the year.
Unrestricted Funds
The Trustees seek to maintain minimum Reserves levels equivalent to nine months running costs of the Bureau. The Reserves Policy is outlined in the Trustees' Report on page 1 to 7.
Restricted funds
Money Advice and Debt Advice Project – Money and Pensions Service (MAPS)
An integrated debt advice service funded by the Money and Pensions Service, providing specialist support to residents. Funding is confirmed until March 2026.
Supporting Communities at Risk Programme – British Gas Energy Trust (BGET)
A programme supporting individuals at risk of fuel poverty through energy advice, energy efficiency guidance, and income maximisation by addressing debt and identifying unclaimed welfare benefit entitlement. Funding is confirmed until March 2026.
First Tier Welfare Rights Advice Project – Sunderland City Council (SCC)
A contracted welfare rights and wellbeing service for the East area of Sunderland, delivering financial resilience support and comprehensive information, advice, and guidance on welfare benefits, debt, and housing matters, alongside a citywide telephone advice helpline. Funding is confirmed until May 2028.
Energy Savvy Project – Energy Redress Scheme (ERS)
Sub-contracted through Groundwork’s Green Doctor Project, this service supports Sunderland residents with energy issues, energy efficiency improvements, and addressing damp and mould concerns. Funding is confirmed until February 2027.
Remote Service Delivery Project – Aviva
Funding for one remote telephone/webchat adviser to support the national combined adviceline telephone and digital service. Funding is confirmed until March 2026.
Energy Advice and Carbon Monoxide Advisory Projects (EAP-CMAP) – Citizens Advice
Energy efficiency advice and carbon monoxide awareness projects funded centrally by Citizens Advice. Funding is confirmed until March 2026.
Advice at the School Gates – North East Combined Authority (NECA)
A project delivering income maximisation, welfare benefits advice, and debt support in school settings and trusted community spaces across Sunderland, ensuring all families, including those in work, receive their full entitlement. Funding is confirmed until September 2025.
Unrestricted
Restricted
Unrestricted
Restricted
There were no disclosable related party transactions during the year (2024 - none).
Citizens Advice Sunderland is a Registered Charity (Number 1121988). The Charity is a Company Limited by Guarantee, having no share capital. The liability of each member in the event of winding up is £1.