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2025-03-31-accounts

Company no. 02845028 Charity no. 1025392

Bath & District Citizens Advice Bureau Trustees' Report and Unaudited Financial Statements

31 March 2025

Bath & District Citizens Advice Bureau

Reference and administrative details

For theyear ended 31 March 2025
Company number 02845028
Charity number 1025392
Registered office and 5 Palace Yard Mews
operational address Bath
BA1 2NH
Trustees Trustees, who are also directors under company law, who served during
the year and up to the date of this report were as follows:
Daniel Lyons (Chair)
Sean Lowther (Treasurer)
Sophie Broadfield
Susan Callar
Christopher Champion (appointed 25 November 2024)
Jodie Cross (appointed 22 November 2024)
Susan Lindsay
Aileen Lyon (appointed on 12 December 2024)
Terence McGregor
Michael Roe (resigned on 16 October 2024)
Susan Sandy (resigned 21 March 2025)
Susannah Smith (resigned 17 May 2024)
Holly Wood-Blake (appointed 27 November 2024)
Company secretary /
CEO Mr S Lawson
Bankers Lloyds Bank PLC CAF Bank Limited
47 Milson Street 25 Kings Hill Avenue
Bath West Malling
BA1 1DN Kent
ME19 4JQ
Independent Godfrey Wilson Limited
examiners Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Bath & District Citizens Advice Bureau

Report of the trustees

For the year ended 31 March 2025

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 31 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Charity’s legal objects 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 Bath and surrounding districts and surrounding areas.

The charity has two principles in meeting the above objectives:

The charity operates as Citizens Advice Bath & North East Somerset (abbreviated to CA-B&NES).

Public benefit

The Trustees have paid due regard to the Charity Commission guidance on public benefit in deciding activities the charity should undertake. The focus of activities of the charity is to ensure that individuals do not suffer through lack of knowledge of their rights and responsibilities, or of the services available to them, or through an inability to express their needs effectively; and equally to exercise a responsible influence on the development of social policies and services, both locally and nationally.

Every local Citizens Advice office is an independent registered charity and limited company.

STRATEGIC REPORT

Achievements and performance

Overview

The Charity gives advice on a wide range of issues to residents of Bath and NE Somerset (BANES), (although referrals will be made to neighbouring advice agencies if they are in a better position to help a client with their problems) and to other individuals where they meet the criteria for our funded projects. During 2024/25 Citizens Advice BANES helped 5,963 unique clients (2024: 6,074) deal with 20,960 advice problems (2024: 18,598). 63% of our clients stated that they were either disabled or were suffering from a long-term health condition (2024: 61%). Recorded financial gains made by clients were £7,010,650 (2024: £6,780,442).

Benefits, utilities and debt made up two thirds of the advice issues dealt with. Personal Independence Payments give rise to the highest number of enquiries, a situation which has been consistent for several years now. The introduction of Universal Credit has caused problems for many clients and the highest numbers of benefit enquiries are about benefits for people with illness and disability, including appeals against decisions which are dealt with by specialist advisers.

2

Bath & District Citizens Advice Bureau

Report of the trustees

For the year ended 31 March 2025

Although many clients will focus on one particular issue, there is invariably a combination of interrelated issues (e.g. the loss of a benefit or employment may lead to an accumulation of debts which, in turn, may lead to housing difficulties).

During the year, the charity received funds from B&NES council from the government’s Household Support Fund to distribute directly to clients suffering financial hardship, mainly in the form of payments to their utility providers.

The main areas of the charity's activities are set out below.

Generalist services

Citizens Advice BANES provides advice in consumer, money advice, welfare benefits, employment, housing, family & personal matters, taxes, immigration & nationality, health, education, and discrimination. It operates face to face drop-in services from the council One Stop Shops in Bath, Midsomer Norton and Keynsham, alongside council staff and other partner agencies. Clients who require specialist advice and casework are dealt with from the charity's offices in Bath or Midsomer Norton. The Adviceline service is a Freephone number and offers initial advice every weekday. The work is primarily funded by a commission from BANES Council, which owns the charity’s premises.

Wessex Water provides a fund to enable us to enhance our debt advice provision within our general service. Advisers introduce clients to the schemes run by the company to help clients to pay their water bills and reduce their arrears. Debt advisers work with the clients to produce financial statements and realistic, affordable management plans. Further monies come from local trusts, national Citizens Advice, parish councils, community fundraising and donations from members of the public.

The charity’s trained volunteer workforce consists of people from a broad range of ages and backgrounds, bringing with them wide experience as well as commitment to helping people to access the information they need to solve their problems, and to help to change policies and practices that negatively affect people’s lives. Volunteers fulfil a variety of roles including assessors, advisers, caseworkers, IT support, digital support, research and campaigns, fundraising and administrative support. They are supported by a team of paid staff.

Other projects

In addition, five projects delivering specialist advice were operated in the period under review:

We also take referrals from the Community Wellbeing Hub, a partnership with BANES Council, HCRG Care, Curo and other local charity partners.

3

Bath & District Citizens Advice Bureau

Report of the trustees

For the year ended 31 March 2025

Principal funding sources

The amounts received for each project are given in note 14.

The trustees would like to thank all funders for their support and recognition that the work of the Citizens Advice is more important than ever in this uncertain economic environment. The trustees would also like to thank those local residents who have supported us with regular or one-off donations.

Reserves policy

As part of risk assessment, the board reviews its financial arrangements and reserves policy. When it has been possible to do so, the Charity has set aside funds or reserves to help it deal with exceptional or unplanned expenditure, thereby minimising the financial implications of such expenditure on our current services. These designated funds are summarised below:

The Trustees have adopted a policy that the Charity should maintain a service delivery fund calculated as having a minimum balance equivalent to three months’ normal operating expenditure by reference to the year just ended. In addition to this the Charity seeks to optimise its free reserves, which are defined as unrestricted funds less designated funds less funds committed to fixed assets. This is to ensure that, in the event of a significant drop in funding and together with the designated funds, the Charity would be able to continue most of its current activities while new sources of funding are identified. At the end of the financial year the Charity held free reserves of £11,930 (2024: £54,436).

FINANCIAL REVIEW

The Trustee Board sets the charity's budget before the beginning of each financial year reflecting the estimated income and expenditure for that year. The budgets for each project are based on full cost recovery, where this is possible.

Delivery of all the projects resulted in an overall deficit for the year of £215,551 (2024: surplus of £135,994). At the balance sheet date, the Charity was carrying a balance of cash at bank and in hand of £180,208 (2024: £391,558).

After adjusting for creditor balances and transfers, as described below, the funding carried forward at 31 March 2025 was £210,859 (2024: £426,410), including restricted funds of £29,653 (2024: £31,006).

Significant transfers between funds during the year were:

4

Bath & District Citizens Advice Bureau

Report of the trustees

For the year ended 31 March 2025

Future plans

At a planning meeting on 15 May, attended by staff, volunteers are trustees, we reviewed our existing strategic priorities, in response to our current challenges:

People

▪Improve wellbeing of staff and volunteers; ▪Improve internal and external communications; ▪Increase diversity among trustees, staff and volunteers; and

▪Recruit and train more volunteers and develop new volunteering roles.

Funding

▪Obtain additional income and/or reduce costs to produce a budget surplus; and ▪Develop new funded projects/services to meet identified community need.

Technology

▪Investigate use of AI to improve organisational efficiency.

These seven objectives will form the basis of an operational plan for the current year, including SMART targets; progress towards targets will be reported quarterly to the trustee board.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its memorandum and articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

Four new trustees were appointed during the year and three resigned.

Organisational structure

The charity is governed by a trustee board, which makes decisions on the annual budget, formulates policy and considers strategic issues likely to affect the organisation. The trustee board employs a CEO and staff to manage and deliver services.

The CEO attends all trustee board meetings in an advisory capacity. Representatives of the volunteer workforce and paid staff also attend trustee board meetings.

Related party disclosures

None to report.

Risk management

The trustees conduct reviews of the major risks to which the charity is exposed. A risk register is maintained and updated six-monthly. The trustee board met four times during the twelve-month period to 31 March 2025.

5

Bath & District Citizens Advice Bureau

Report of the trustees

For the year ended 31 March 2025

Statement of responsibilities of the trustees

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with 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).

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 income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were appointed as independent examiners to the charitable company during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 16 October 2025 and signed on their behalf by

D F Lyons

Daniel Lyons - Chair

6

Independent examiner's report

To the trustees of

Bath & District Citizens Advice Bureau

I report to the trustees on my examination of the accounts of Bath & District Citizens Advice Bureau (the charitable company) for the year ended 31 March 2025, which are set out on pages 8 to 25.

Responsibilities and basis of report

As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the charitable company 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 charitable company's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the charitable company’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 the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 accounts to be reached.

Dougal Howard

Date: 27 October 2025 Dougal Howard ACA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

7

Bath & District Citizens Advice Bureau

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2025

Note
Income from:
Donations
3
Charitable activities
4
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6
Net income / (expenditure)
Transfers between funds
16
Net movement in funds
7
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Restricted Unrestricted
£
£
374,330
178,701
354,771
73,994
-
14,631
729,101
267,326
-
284
809,971
401,723
809,971
402,007
(80,870)
(134,681)
79,517
(79,517)
(1,353)
(214,198)
31,006
395,404
29,653
181,206		 2025
Total
£
553,031
428,765
14,631
996,427
284
1,211,694
1,211,978
(215,551)
-
(215,551)
426,410
210,859		 2024
Total
£
905,769
306,686
6,600
1,219,055
500
1,082,561
1,083,061
135,994
-
135,994
290,416
426,410

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 16 to the accounts.

8

Bath & District Citizens Advice Bureau

Balance sheet

As at 31 March 2025

----- Start of picture text -----
2025 2024
Note £ £ £
Fixed assets
Tangible assets 10 1,647 6,339
1,647 6,339
Current assets
Debtors 11 238,025 75,697
Cash at bank and in hand 180,208 391,558
418,233 467,255
Liabilities
Creditors: amounts falling due within 1 year 12 (209,021) (47,184)
Net current assets 209,212 420,071
Net assets 15 210,859 426,410
Funds 16
Restricted funds 29,653 31,006
Unrestricted funds
Designated funds 167,629 334,629
General funds 13,577 60,775
Total charity funds 210,859 426,410
----- End of picture text -----

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

Approved by the trustees on 16 October 2025 and signed on their behalf by

sean lowther

Sean Lowther - Treasurer

9

Bath & District Citizens Advice Bureau

Statement of cash flows

For the year ended 31 March 2025

Cash used in operating activities:
Net movement in funds
Adjustments for:
Depreciation charges
Loss on disposal of fixed assets
Dividends, interest and rents from investments
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash (used in) / provided by operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of tangible fixed assets
Net cash provided by investing activities
(Decrease) / increase in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2025
£
(215,551)
6,239
157
(14,631)
(162,328)
161,837
(224,277)
14,631
(1,704)
12,927
(211,350)
391,558
180,208		 2024
£
135,994
7,557
-
(6,600)
203,278
(181,353)
158,876
6,600
(2,009)
4,591
163,467
228,091
391,558

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

10

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies

a) Basis of preparation and general information

Bath & District Citizens Advice Bureau is a charitable company limited by guarantee registered in England and Wales. The registered office address is 5 Palace Yard Mews, Bath, BA1 2NH.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Bath & District Citizens Advice Bureau meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of provision of is deferred until criteria for income recognition are met.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

11

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies (continued)

e) Interest receivable

f) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

g) Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

h) Grants payable

Grants payable are charged in the year in which the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attached have been fulfilled. Grants offered subject to conditions at the year end are noted as commitment but are not accrued as expenditure.

i) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated in full to charitable activities.

j) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Fixtures, fittings and equipment 3 years

Items of equipment are capitalised where the purchase price exceeds £150.

k) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

12

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies (continued)

m) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

n) Pension costs

The company operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

o) Contingent liabilities

A contingent liability is disclosed when either a transfer of economic benefit to settle the obligation is possible but not probable; or the amount of the obligation cannot be estimated reliably.

p) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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 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.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are depreciation as described in note 1j), and accrued income in note 1c) above.

13

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2025

2. Prior period comparatives: statement of financial activities

Income from:
Donations
Charitable activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / (expenditure)
Transfers between funds
Net movement in funds
3.
Income from donations
Donations
Grants
B&NES Council
St John's Foundation
Bath Spa University
Stone King
Grants less than £5,000
Total income from donations		 Restricted
£
£
356,900
548,869
270,086
36,600
-
6,600
626,986
592,069
500
640,448
442,113
640,448
442,613
(13,462)
149,456
43,909
(43,909)
30,447
105,547
Restricted
£
£
4,000
28,463
290,980
150,000
49,350
-
15,000
-
15,000
-
-
238
374,330
178,701
Unrestricted
Unrestricted		 2024
Total
£
905,769
306,686
6,600
1,219,055
500
1,082,561
1,083,061
135,994
-
135,994
2025
Total
£
32,463
440,980
49,350
15,000
15,000
238
553,031

14

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2025

3.
Income from donations (continued)
Prior period comparative:
Donations
Grants
B&NES Council
St John's Foundation
National Lottery Community Fund
Bath Spa University
Citizens Advice
Stone King
National Lottery Law Clinic
Department for Work and Pensions
Grants less than £5,000
Total income from donations
4.
Income from charitable activities
Grants
MacMillan
Feeding Britain
Genesis Trust
Citizens Advice
Dorothy House
Seetec
CSE
Bath Mind
Grants less than £5,000
Contract income from Wessex Water
Total income from charitable activities		 Restricted
£
£
-
9,120
250,000
480,126
67,000
-
-
38,749
15,000
-
-
12,700
12,500
-
9,900
-
-
5,874
2,500
2,300
356,900
548,869
Restricted
£
£
243,781
-
30,000
-
42,812
-
18,900
-
14,278
-
-
9,444
-
9,200
5,000
-
-
4,000
-
51,350
354,771
73,994
Unrestricted
Unrestricted		 2024
Total
£
9,120
730,126
67,000
38,749
15,000
12,700
12,500
9,900
5,874
4,800
905,769
2025
Total
£
243,781
30,000
42,812
18,900
14,278
9,444
9,200
5,000
4,000
51,350
428,765

15

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2025

4.
Income from charitable activities (continued)
Prior period comparative:
Grants
MacMillan
Genesis Trust
NHS B&NES
Quartet
Bath Mind
Dorothy House
Citizens Advice
Contract income from Wessex Water
Total income from charitable activities		 Restricted
£
£
168,199
-
24,429
-
24,000
-
18,000
-
14,500
-
12,978
-
7,980
-
-
36,600
270,086
36,600
Unrestricted		 2024
Total
£
168,199
24,429
24,000
18,000
14,500
12,978
7,980
36,600
306,686

5. Government grants

The charitable company receives government grants, defined as funding from Bath and North East Somerset Council, the Department for Work and Pensions, and the National Lottery Community Foundation to fund charitable activities. The total value of such grants in the period ending 31 March 2025 was £430,000 (2024: £784,649). There are no unfulfilled conditions or contingencies attaching to these grants in 2024/25.

16

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2025

6. Total expenditure

Staff costs (note 8)
Grants payable
Premises costs
Operating Advice Centre direct costs
Office costs
Other staff costs
Governance costs
Promotional activities
Misc costs
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising funds
£
-
-
-
-
-
-
-
284
-
284
-
284		 Charitable
activities
£
700,113
235,938
-
41,560
-
-
-
-
-
977,611
234,083
1,211,694		 Support and
governance
costs
£
123,778
-
56,595
-
34,222
14,934
4,404
-
150
234,083
(234,083)
-		 2025 Total
£
823,891
235,938
56,595
41,560
34,222
14,934
4,404
284
150
1,211,978
-
1,211,978

Grants payable are all made to individuals under the B&NES Fuel Poverty Fund. All such grants are <£500.

17

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2025

6.
Total expenditure
Prior period comparative
Staff costs (note 8)
Promotional activities
Operating Advice Centre direct costs
Grants payable
Other staff costs
Office costs
Premises costs
Misc costs
Governance costs
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising funds
£
-
500
-
-
-
-
-
-
-
500
-
500		 Charitable
activities
£
587,344
-
40,212
201,577
-
-
-
-
-
829,133
253,428
1,082,561		 Support and
governance
costs
£
128,424
-
-
-
16,025
30,956
68,844
107
9,072
253,428
(253,428)
-		 2024 Total
£
715,768
500
40,212
201,577
16,025
30,956
68,844
107
9,072
1,083,061
-
1,083,061

18

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2025

7. Net movement in funds

This is stated after charging:

----- Start of picture text -----
||||| |---|---|---|---| |2025|2024| |£|£| |Depreciation|6,239|7,557| |Operating lease payments|29,253|28,942| |Trustees' remuneration|Nil|Nil| |Trustees' reimbursed expenses|Nil|Nil| |Auditors' and Independent examiner's remuneration (excluding VAT):| ||-| |Statutory audit|7,500| ||-| |Independent examination|2,950| ||Other services|509|-|

----- End of picture text -----

In common with other charities of our size and nature we use our independent examiners to assist with the preparation of the financial statements.

8. Staff costs and numbers

Staff costs were as follows:

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |£|£| |Salaries and wages|722,901|629,274| |Social security costs|59,373|50,383| |Pension costs|41,617|36,111| |823,891|715,768|

----- End of picture text -----

No employee earned more than £60,000 during the current or prior year.

The key management personnel of the charitable company comprise the Trustees and Chief Executive Officer. The total employee benefits of the key management personnel were £53,530 (2024: £56,917).

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |No.|No.| |Average head count|29|25|

----- End of picture text -----

9. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

19

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2025

10. Tangible fixed assets

Cost
At 1 April 2024
Additions in year
Disposals
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
On disposals
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
11. Debtors
Trade debtors
Prepayments
Accrued income
Other debtors
12. Creditors : amounts due within 1 year
Accruals
Deferred income (note 13)
Tax and social security
Other creditors		 2025
£
149,056
11,896
60,085
16,988
238,025
2025
£
6,348
173,000
13,977
15,696
209,021		 £
119,677
1,704
(236)
121,145
113,338
6,239
(79)
119,498
1,647
6,339
2024
£
-
7,025
46,465
22,207
75,697
2024
£
13,168
6,980
15,181
11,855
47,184
Fixtures,
fittings and
equipment

Deferred income relates to services invoiced in advance.

20

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2025

13. Deferred income

At 1 April
Deferred in year
Released in year
At 31 March		 2025
£
6,980
173,000
(6,980)
173,000		 2024
£
199,400
6,980
(199,400)
6,980

Deferred income relates to grant income invoiced in advance of entitlement.

14. Contingent liabilities

The charitable company has now vacated the premises formerly leased from B&NES Council. As a result, there is a possible charge in relation to dilapidations, however the amount of any such charge cannot be reliably estimated at this time.

15. Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2025
Prior period comparative
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2024		 £
-
29,653
-
29,653
£
-
31,006
-
31,006
Restricted
funds
Restricted
funds		 £
-
167,629
-
167,629
£
-
334,629
-
334,629
Designated
funds
Designated
funds		 £
1,647
220,951
(209,021)
13,577
£
6,339
101,620
(47,184)
60,775
General
funds
General
funds		 Total
funds
£
1,647
418,233
(209,021)
210,859
Total
funds
£
6,339
467,255
(47,184)
426,410

21

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2025

16. Movements in funds

Restricted funds
MacMillian
Dorothy House
Bath Mind
Energy Advice Project (EBDX)
Student placement
St John's Debt
B&NES Fuel Poverty
Law Clinic
Trussell Trust Foodbank
Pathways from Poverty
Community Energy
Total restricted funds
Designated funds:
Building fund
Employer's liability
Service delivery
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds
B&NES welfare advice
services		 At 1 April
2024
£
-
-
7,427
-
401
8,397
14,781
-
-
-
-
31,006
25,000
38,000
121,629
150,000
334,629
60,775
395,404
426,410		 Income
£
243,782
14,278
5,000
18,900
-
49,350
284,000
30,000
42,811
30,000
10,980
729,101
-
-
-
-
-
267,326
267,326
996,427		 £
(301,747)
(20,171)
(12,427)
(23,533)
-
(58,497)
(291,938)
(38,430)
(44,657)
(11,087)
(7,484)
(809,971)
-
-
-
-
-
(402,007)
(402,007)
(1,211,978)
Expenditure		 £
57,965
5,893
-
4,633
-
750
-
8,430
1,846
-
-
79,517
(17,000)
-
-
(150,000)
(167,000)
87,483
(79,517)
-
Transfers
between
funds		 £
-
-
-
-
401
-
6,843
-
-
18,913
3,496
29,653
8,000
38,000
121,629
-
167,629
13,577
181,206
210,859
At 31 March
2025

Purposes of restricted funds

MacMillan and Dorothy House funds

The funds from these grants are used to offer advice to patients with a life-limiting diagnosis and their families in partnership with the Royal United Hospital, Bath.

Bath Mind

Funds received from Mind to help provide support to clients with underlying mental health issues living in Bath and the surrounding area to access their full entitlement to benefit support. The project supports clients to make their initial claim for Personal Independence Payments and other benefits as well as support with challenging and appealing against DWP decision-making when this has been erroneous.

22

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2025

16. Movements in funds (continued) Purposes of restricted funds (continued) Energy Advice Project (EBDX) This was a national Citizens Advice funded project involving our fund Generalist Service, which finished in 2022. It helped local vulnerable clients maximise their benefit entitlement whilst minimising the cost of their fuel bills, accessing grants that are available for improving home efficiency and also assisting them with managing fuel debt. Now that the project is complete the remaining funds have been transferred from this project to our General Funds reducing the balance to zero.

St John's Debt For the past three years, the St. John’s Foundation has made a contribution to our debt advice work. This contribution part funded our debt caseworkers.

Quartet We received two separate grants from the Quartet Community Fund during 2022-23: One grant was to contribute to the costs of extending the contract of two trainee advisers, originally taken on under the government’s Kickstart scheme. The other funded a contribution to the costs of extending the contracts of two business development assistants, originally taken on under the government’s Kickstart scheme, also used in 2021-22.

23

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2025

Purposes of designated funds Building fund

This fund was set up to set aside funds for unbudgeted building and maintenance needs, may be spent in 2025-26 as we are moving premises during the year.

Employer's liability fund

The fund was created to ensure funds were available to meet the charity's legal obligations as an employer.

Service fund

Funds have been set aside to support the continuation of services to clients.

B&NES welfare advice Council funding to run advice services, which was received in 23/24 but services spend will take place in 24/25.

Prior period comparative
Restricted funds
MacMillian
Dorothy House
MS Society
Bath Mind
Energy Advice Project (EBDX)
Student placement
St John's Debt
Quartet
Stroke Association
B&NES Fuel Poverty
Law Clinic
Trussell Trust Foodbank
Total restricted funds
Designated funds:
Building fund
Employer's liability
Service delivery
Total designated funds
General funds
Total unrestricted funds
Total funds
B&NES welfare advice
services
Unrestricted funds		 At 1 April
2023
£
-
-
-
-
-
401
-
-
-
158
-
-
559
25,000
38,000
214,750
-
277,750
12,107
289,857
290,416		 Income
£
192,199
12,978
-
14,500
7,980
-
67,000
18,000
2,500
250,000
37,400
24,429
626,986
-
-
-
-
-
592,069
592,069
1,219,055		 £
(220,664)
(18,366)
(2,396)
(7,073)
(9,971)
-
(58,603)
(18,000)
(6,505)
(235,377)
(38,668)
(24,825)
(640,448)
-
-
(93,121)
-
(93,121)
(349,492)
(442,613)
(1,083,061)
Expenditure		 £
28,465
5,388
2,396
-
1,991
-
-
-
4,005
-
1,268
396
43,909
-
-
-
150,000
150,000
(193,909)
(43,909)
-
Transfers
between
funds		 £
-
-
-
7,427
-
401
8,397
-
-
14,781
-
-
31,006
25,000
38,000
121,629
150,000
334,629
60,775
395,404
426,410
At 31 March
2024

24

Bath & District Citizens Advice Bureau

Notes to the financial statements

For the year ended 31 March 2025

17. Related party transactions

There were no related party transactions in the current or prior period.

25