WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
(A company limited by guarantee)
UNAUDITED FINANCIAL STATEMENTS
31 MARCH 2024
Company Registration Number 02862148
Charity Number 1027729

WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
CONTENTS
PAGE
Trustees, Annual Report (incorporating the Directors, Report)
Independent Examiners, Rq)ort to the Directors
10
Statement of Financial Activities
Statement of Financial Position
12
Statement of Cash flows
13
Notes to the financial statements
14

WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
The trustees, who are also directors for the purposes of charity law, have pleasure in presenting their report
and the financial statements of the charity for the year ended 31 March 2024.
REFERENCE AND ADMINISTRATIVE INFORMATION
Registered Charity Name
Wokingham & District Citizens Advice Bureau
Charity registration number
1027729
Company registration number
02862148
HonorAry Founder Member
Mrs A R Potts
Trustees
Ms J Cameron
Mr S I Daud (resigned 15 May 2023)
Ms A Deller (appointed as Company Secretary 15 November 2023)
Mr M B Drake (resigned 15 November 2023)
Mrs M Juarez Perez
Dr R Lagarde-Forest (resigned 21 September 2023)
Mrs A Lucas
Ms N Lynam
Ms V Walwyn-Tait (resigned 14 April 2023)
Ms S De Quidt (appointed 15 Novcmber 2023)
Mr J P Gurney (appointed 15 November 2023)
Registered office
Waterford House
Erftstadt Court
Wokingham
Berkshire
RG40 2YF
Operational address
Waterford House
Erftstadt Court
Wokingham
Berkshire
RG40 2YF
Chief Executive
Ms R Hassan

WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
-continued-
Charity secretary
Ms A Dellar (Appointed 15 November 2023)
Independent reviewer
Julie Tattersdill
33 Manor Road
Wokingham
Berkshire
RG414AR
Bankers
HSBC Bank plc
1-2 Market Place
Wokingham
Berkshire
RG40 IAL
Solicitors
Clifton Ingram LLP
22-24 Broad Street
Wokingham
Berkshire
RG40 IBA

WOKINGHAM & DISTIUCT CITIZEINS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
-continued-
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a charitable company limited by guarantee, incoryorated on 13 October 1993 and
registered as a charity on 27 October 1993. The charity was established under a Memorandum of
Association which established the objects and powers of the charitable company and is governed under its
Articles of Association. In the event of the charity being wound up members are required to contribute an
amount not exceeding £1.
Recruitment and appointment of Trustees
The trustees of the charity are also charity trustees for the purposes of charity law and under the charity's
Articles are known as members of the Trustee Board. Under the requirements of the Memorandum and
Articles of Association the members of the Trustee Board are elected to serve for a perlod of three years
after which they must be re-elected at the next Annual General Meeting. All nominated or co-opted
Trustees shall retire from offi¢¢ at the third annual general meeting following the ordinary meeting of the
Trustee Board at which they were appointed but may then be elected or re-appointed.
Trustees and training
The trustecs are generally already familiar with the practical work of the charity.
Additionally, new tNstees are assisted in familiarising themselves with the clwity and the context within
which it operates. This process covers".
The obligations of Trustee Board members.
The main documents which set out the opcrational framework for thc charity including the
Memorandum and Articles.
Resourcing and the current financial position as set out in the latest published accounts.
Future plans and objectivcs.
Risk management
Where appropriate, systems or procedures have been established to mitigate the risks the charity faces.
Internal control risks arc minimised by th¢ implementation of proccdures for authorisation of all
transactions and projects. Procedures are Èn place to ensure compliance with health and safety of staff,
volunteers, clients and visitors to the offices. These procedures are periodically reviewed to ensure that
they continue to meet the needs of the charity.
Organisational structure
The Wokingham & District Citizens Advice Bureau Trnstees met four tirnes during the year. The Trustces
Board operates under specific tern]s of reference. Quarterly financial reports are prcpared together with
Annual Budgets and Latest Estimates of thc Bureau affairs and these are submitted to and approved by the
Trustees.
Trustees also met, togcthcr with the Management team, on a training day.

WOKINGHAM & DISTIUCT CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
-continued-
Relvdted parties
In so far as it is complimentary to the charity's objects, the charity is guided by both local and national
policy.
Objective
The objective of the charity is to establish and conduct a locally based, independently funded Citizens
Advice Scrvicc with the Citizens Advice national organisation to provide free, independent, non-
judgmental, confidential and impartial service of advice for the public who live and work in Wokingham
Borough. The charity's service aims:
To provide the advice people need and to empower people to be better able to resolve their future
problems.
To campaign to improve the policies and practices that affect people's lives in Wokingham Borough
To be the go-to charity for anyone in the borough needing help to find a way forward.
Principal activity
The main area of charitable activity is the provision of general advice and infomiation and specialist advice
on debt, benefits, housing and employment matters. The charity helps people living and/or working across
Wokingham Borough. We help pcople find a way forward with thcir issucs, with a particular focus on
queries around wclfare benefits, debt, housing, relationship problems and employment law. Services
provided to the people of Wokingham Borough include:
Generalist advice, inforn]ation and support, delivered by trained volunteers and staff who offer
holistic support on an individual basis, with support from supervisors - by telephone, face-to-face
in Wokingham and Woodley with referrals via our website loo
Operating a 'One Front Door, link to ensure that pcoplc get the appropriate level of support from
Citizens Advice or via other organisations who are suited to their nccds, such as local food banks,
The Cowshed, Wokingham United Charities, Berkshire Women's Aid, Wokingham Volunteer
Ccnlrv, FirsL D¢1y￿1, ILLvulv¥, Lii& VibiliiL¥ SIli¥LLlC, A¥e UK BeL'ksliiL'c aiid iiiaiiy iiiore.
Outreach across Wokingham Borough with our purpose-designed Mobile Advice Unit, an office on
wheels, to support people across our communities
Specialist advice to people with additional vulnerabilities through our home visitor project, Advice
At Home.
Money advice including specialist support for complex debt problems.
Co-designing an anti-povertyltackling poverty strategy as part of a hardship alliance with
Wokingham Borough Council, Wokingham United Charitics, Age UK Berkshire and First Days.
Values
Our staff, volunteers and trustees helped to decide our values in June 2019 - as part of a business planning
process looking at thc future of our charity.
We encourage - we're not afraid of trying new things and we support each other to figure it out. We
question every idea to make it better and we change when things are not working.
We're approachablc - we work together with stakeholdcrs and partners to find the best way forward
fvi uui knli¢iits. We eiisulc tliat our scrviccs reacli thosc who nccd us.
We're confident - we do whal we say we'll do and keep our promises. We remember that we work
for a charily and usc our resources effectively.

wO￿NGHAm & DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
-continued-
Equality and Diversity statement
At Citizens Advice we believe that our common humanity makes us equal in worth, dignity and rights.
We will be a strong champion for equality by:
listening to, and working with our communities.
challenging discrimination through advice.
championing equality through research and campaigns.
valuing diversity as an employer and volunteer organization.
finding ways to embed diversity of thought.
We will be a stronger organisation by embedding diversity of thought into our decision making processes.
BUSINESS REVIEW AND PERFORMANCE FOR THE YEIIR
Business Review
Our vision is to be the go-to charity in Wokingham, making a positive and lasting difference in the lives of
people living an(Vor working in the Borough. We are a helping hand for people who need support
navigating through life, helping them find a way forward with their problems.
Thc vision will be achicvcd through:
Getting the basics right
Ensuring all our clients gct a consistent service, whatever the problem, whatever the point of access. Our
test is a base level of service, which is accessible, of good quality and moves them forward.
Empowering people
Fostering a culture of learning and improvement. Securing an accreditation through a best practice
framework to model ourselves against. Continuing to deliver development days as a forum for ideas and
development of our team.
Utilising technology to be effective and efficient
Making the most of what technology can do for us, both internally and externally. Ensuring our colleagues
have the appropriate technology, training and support to fulfil their role.
Clicnt-focused - listen to and learn from clients
Colleagues will scrutinise the work of the organisation to ensure our services meet the nceds of our clients.
We will champion and trial new ideas that will help improve our services.
Continue to grow, adapt and be flexible
Idcntifying gaps in service provision, we will explore how the organisation can develop innovativc ideas to
provide support. We will highlight our client stories to promote our services and the issues faced locally.
During the year we reviewed our Business Strategy and made some adjustments in line with the evolving
needs of the local community and funding changes. Resetting some aims and priorities for 2024125.

WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES, ANIYUAL REPORT
YEIIR ENDED 31 MARCH 2024
-continued-
One Front Door funding was removed from March 2024 (extended for transition arrangements until June
2024), during the year we continued to work closely with Wokingham Borough Council and other ￿nderS
to provide vital support for our community, adjusting our aims accordingly as follows:
'I'o provide thc advice people need for the problems they face
To improve the policies and practices that affect people's lives
Our five strategic priorities to enable us to do this are;
ACCESS
Continue to be the Go-To charity which is easy to access to get help on day to day practical problems.
QUALITY
Be focussed on providing high quality advice and support lo those that need it
VALUE FOR MONEY
Ensure we are as efficient as possible to ensure maximum value from our funding
SUSTAINABILITY
Have a more stable and sustainable organisation which plans for the long terni
PEOPLE
Bc a welcoming organisation in which staff and volunteers alike can grow and develop their skills
The 'Cost of living, crisis that has followed the Covid pandemic has continued to place great dcmands on
the Charity sector and the Board of Trustees would like to record our thanks to all staff, volunteers, fundcrs
and partners for their exceptional work and support during the year.
Performance
From I st April 2023 to 31 st March 2024:
We helped 5,041 unique clients, a decrease of l /(k ovcr the prevlous year
Dealt with 21,975 issues - an incrcase of 50/0 over the previous year
We secured outcomes for clients including £1,181,071 (2023: £795,000) of income gains and
£538,000 (2023: 254,048) of debts written off
The top issues we helped with were Benefits & tax credits, Charitable Support & access to food
banks, Housing, Debt, Utilities & communications and Employment
FinAneial Results
The net gain on unrestricted funds (representing core activities} amounted to £954. The balance of funds
carried torward at 31 March 2U24 is £121,5'1'1 and this balance has been allocated to designated funds (as
detailed in the notcs to the accounts).

WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
-continued-
Principal Funding Sources
The charity received approximately 63 % of its unrestricted funding from Wokingham Borough Council. In
the cvcnt that Wokingham Borough Council was unable to continue providing this level of support the
charity would cease to operate unless new funding was found.
During the year ended 31 March 2024 Wokingham Borough Council gave notice to cease their funding
relating to the One Front Door Service at the end of June 2024. During the year ended 31 March 2024
Income received in respect of this contract amounted to £117,443. The restricted costs associated with this
contract have also been tenninated.
Reserves Policy
Note 18 to the financial statements summarises the year's movements on each fund. With the exception of
restricted and designated funds thc Committee has reviewed the rcserves of the charity and concluded that,
providing ongoing funding is received, only a small amount of reserves is required at this time (excluding
designated reserves).
Rcstricted funds relate principally to funded projects for which incomc and expenditure balance over the
period of their operation (they are listed within the notes to the accounts). However, receipts and payments
arc not always in step in the short tenn and balances held at any given date can vary. The total balances on
restricted funds at 31 March 2024 and carried forward to 202412025 was £nil.
The Charity Commissioncrs require organisations such as thc charity to establish reserves to covcr the
eventuality of the Charity ceasing to operate and to unwind in an orderly fashion whilst mceting all of its
financial and operational obligations. As a company Limited by Guarantee the charity has contingent
financial liabilitics in respect of employment costs and expenses upon cessation.
The charity will review future income and will ensure as far as possible that in￿rne is derived from a wide
variety of sources. They will take all the necessary precautions to ensure that at no time in the foreseeable
future would it be possible for the cessation or significant reduction in core funding to tnaterially affect the
organization.
The Trustees have detern]ined the need to hold sufficient free reserves to be able to cover the potential
redundancy costs and three months norn]al operation expenditure to allow an orderly wind down.
Given the above objective and the risks associated with the reliance on principal funding from onc source.
the Tcnninal and Operations Reserve at 31 March 2024 has decreased to £121,577. Whilst this is sufficient
to cover redundancy costs it does not provide suffIcient cover for three months operating costs and the
Trustees recognize the need to reduce this gap as soon as possible.
Employment costs
Operating costs
171,151
16,500
187,651
The provision, as calculated by the charity, is still short of the actual provision requircd at 31 March 2024 of
£187,651. The Trustees will continue to monitor the level of tenninal and operations reserves required in
the future, recognizing that the provision may increase ovcr time due to inflation and employccs accruing
increased redundancy entitlements with the passing of time.

WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
-continued-
Investment Policy
Aside from retaining a prudent amount in reserves each year most of the charity's funds are to be spent in
the short tcnn so there are few funds for long tern] investment.
PLANS FOR FUTURE PERIODS
The charity plans to continue the activities outlined above in the forthcoming ycars subject to satisfactory
funding a￿angementS. Wokingham Borough Council will provide the necessary funding to meet these
ongoing costs. Based on budgets for 202412025 the charity is projected to break cven in the financial year.
RESPONSIBILITIES OF THE TRUSTEES
Company law and charity law requires the t￿SteeS 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 surplus or deficit
for the period. In prcparing financial statements, the trustees are required to..
select appropriate accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP.
make judgements and eslimates that are reasonable and prudent"
state whether applicable accounting standards have been followed and explain where they have not
been followed" and
prepare the financial statements on the going conccm basis unless it is inappropriate to presume that
the charitable company will continue in operation.
'I'he trustees arc also responsible for keeping proper accounting records wkn'ch disclose with reasonable
accuracy at any time the financial position of Wokingham & District Citizens Advice Bureau and to enable
them to ensure that the financial slatements comply with the Companies Acts 1985 to 2006.
The trustecs are responsible for ensuring that the company maintains an adequate system of internal control
designed to provide reasonable assurance that asscts arc safeguarded against material loss or unauthorised
use and to prevcnt and detect fraud and other irregularities.
In accordance with company law, as the company's trustees, we certify that:
so far as we are aware, there is no relevant infonnation to which the company's examiner is
unaware. and
as the trustees of the company, we have takcn all the steps that wc ought to have taken in order to
make ourselves aware of any relevant inforn]ation and to establish that the charity's examincr is
aware of that infonnation.

WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
-continued-
BASIS OF PREPARATION
This report has bccn prepared in accordance with Accounting and Rq)orting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK (FRS 102).
Approved on behalf of the Board of TNstees .
October 2024.
Ms NS Lynam-
rustcc
I report to the trustee on my cxamination of the fllwicial statements of Wokingham Citizens Advice Bureau
("the charity") for the year ended 31 March 2024.
Responsibilities and basis of report
The trustees are also the directors of the company for the pU￿oseS of company law are responsible for the
preparation of the financial statements. The trustees consider that an audit is not required for this year
under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is
needed. The charity's gross income exceeded £250,000 and l am qualified to undertakc the examination by
being a qualified member of the ACCA. Having satisfied myself that the charity is not subject to audit
under company law and is eligible for independent examination, it is my responsibility to:
examine the accounts under Section 145 of the 201 l Act.
to follow the procedures laid down in the general Directions given by the Charity Commission
under section 145{5)(b) of the 2011 Act. and
to state whether particular matters have come to our attention.

io
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
INDEPENDENT EXAMINER'S STATEMEIYT
YEAR ENDED 31 MARCH 2024
Independent examiner s statement
Since the charity's gross income exceedcd £250,000 your examiner must bc a member of a body listed in
section 145 of the 2011 Act. I can confinn that I am qualified to undertake the examination because I am a
member ot.the Lhartered Institute of Public Finance and Accountancy, which is one of thc lisL¥d buLIicèTr.
I have completed my examination. I confirn] that no matters have come to my attention in connection with
thc examination giving me cause to believe:
accounting records were not kept in respect of the charity as required by Section 386 of the Act
2006. or
the financial statements do not accord with those records. or
the financial statements do not comply with the accounting requiremcnts of section 396 of the 2006
Act other than the accounts give a 'true and fair, view which is not a mattcr considered as part of an
independent examination.. or
the financial statements have not been prepared in accordance with the methods and princtples of
the Statement of Recommendcd Practkce for accounting and reporting by charities applicable to
charitics preparing thcir accounts kn 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 enablc a proper understanding of the accounts to be
rcachcd.
Julie Tattcrsdill CPFA
Independent Examiner
. October 2024

10
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
INDEPENDENT EXAMINER'S STATEMENT
YEAR ENDED 31 MARCH 2024
-continued-
Independent examiner's statement
Since the charity's gross income exce¢ded £250,000 your examiner must be a member of a body listed in
section 145 of the 201 l Act. I can confirm that l am qualified to iindertake the examination because l am a
member of th¢ Chartered Institute of Public Finance and Accountancy, 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:
accounting records were not kept in respect of the charity as required by Section 386 of the Act
2006; or
the financial statements do not accord with those records; or
the financial stateinents do not comply with the accoiinting requirements of section 396 of the 2006
Act other than 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 wilh the methods and principles of
the Stalement of Recommended P￿CtiCe for accoiinting and reporting by charittes 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 coine across no other matters in connection with the examination to whicli
attention should be drawn in this report in order lo enable a proper understanding of the accounts to be
reached.
Julie Tattersdill CPFA
Independent Examiner
21.... October 2024

WOKINGHAM & DISTRICT CITIZENS IIDVICE BUREAU
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
Funds
Restricted
Funds
Total Funds
31 March 2024
2023
Note
INCOME AND ENDOWMENTS
Donations and legacies
Charitable activities
Investment income
8,529
278,189
3,002
8,529
548,007
3,002
3,446
531,161
2,077
269.818
Total income
289,720
269,818
559,538
536,684
EXPENDITURE
Expenditure on charitable activities
Expenditure on raising funds
286,886
1,880
268,062
554,948
1,880
526,813
205
Total expenditure
288,766
268,062
556,826
527,018
NET INCOME
954
1,756
2,710
9,666
Actuarial gains/{losses) on defined
benefit pension scheme
34
Transfers between funds
1,756
(1,756)
Net movement in funds
2,710
2,710
9,700
RECONCILIATION OF FUNDS
Total funds brought forward
118,867
118,867
109,167
Total funds carried fonvard
121,577
121.577
118,867
The Statement of Finallcial Activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing actÉvities.
The notes on pages 14 to 21 fom] part of the statutory accounts

12
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL POSITION
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Note
FIXED ASSETS
Computer Equipment
2,076
CURRENT ASSETS
Debtors
Cash at bank and in hand
13
14,032
236,248
6,996
257,762
250,280
(129,491)
264,758
(144,603)
CREDITORS: amounts falling due within one year
14
NET CURRENT ASSETS
120,789
120,155
TOTAL ASSETS LESS CURRENT LIABILITIES
Defined benefit pension plan liability
122,865
(1,288)
120,155
(1,288)
NET ASSETS INCLUDING DEFINED BENEFIT
PEIYSION PLAN LIABILITY
121,577
118,867
FUNDS OF THE CHARITY
Rcstricted funds
Unrestricted fund - Designated fund
- General fund
121,577
118,867
TOTAL CHARITY FUNDS
17
121,577
118,867
For the year ended 31 March 2024 the charity was entitled to exemption from audit under Section 477 of
the Companies Act 2006 rclating to small companies.
Trustees, responsibilities:
The members havc not required the charity to obtain an audit of its financial statements for the year
in question in accordance with Section 476.
The trustees acknowledge their responsibilities for complying with the requircmcnts of the Act with
respect to accounting rccords and the preparation of fmancial statements.
Thesc financial statements havc been prepared in accordance with the provisions applicable to companies
subject to the small companies regime.
These financial statctnents were approved by the Board of Trustees on ..a.().. October 2024 and signed on
its behalf by:
Ms A Deller - Trustee
Company Registration Number: 02862148
The notes on pages 14 to 21 fonn part of the statutory accounts.

13
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
NET INCOME FOR THE REPORTING PERIOD
2,710
9,666
Capital expenditure
Decrease/(Increase) in debtors
Increase/(decrease) in creditors
Pension funding in excess to net income
(2,076)
{7,036}
(15,112)
8,804
76,202
(700)
CASH FLOWS FROM OPERATING ACTIVITIES
(21,514)
93,972
Cash and cash cquivalents at the beginning of the year
257,762
163,790
CASH AND CASH EQUIVALENTS THE END OF THE YEAR
236,248
257,762
The notes on pages 14 to 21 fomi part of the statutory accounts.

14
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
GENERAL INFORMATION
The charity is a private company limited by guarantee, registered in England and Wales and a
registered charity in England and Wales. The address of the registered office is:
Waterford House
Erftstadt Court
Wokingham
Berkshire
RG40 2YF
STATEMENT OF COMPLIANCE
These financial statemcnts have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Rcporting Standard applicable in thc UK and Republic of Ireland {FRS 102) (Charities
SORP (FRS 102)) and the Charities Act 2011.
ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the htstorical cost basis.
The financial statements are prq)ared in sterling, which is the functional currency of the entity.
Monctary amounts in thc8c financial statementa are rounded to the n&￿r￿t £.
Going concern
The trustees have reviewed risks to the charity and conclude that for the foreseeable future the
charity will have sufficient resources to meet its liabilities as they fall due.
Fund Accounting
Unrestricted funds are available for usc at thc discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for future commitments.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the company for specific purposes. The costs of raising and
administering such funds are charged against the specific fund. Transfers from restricted funds are
only allowed where the contract provides specific pemiission.

15
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINAINCIAL STATEMENTS
-continued-
ACCOUNTIIYG POLICIES (continued)
Incoming Resources
All incoming resources arc included in the statement of financial activities when the charity is
entitled to the fLmds and the amount can bc measured with reasonable certainty. Income is deferred
only when the charity has to fulfill conditions before becoming entitled to it or where the donor has
specified that the income is to be expended in a future period.
Voluntary Income is received by way of grants, donations and gifts, including gift aid
income where applicable, and is included in the statement of financial activities when
receivablc. Income from grants, where related to perforniance and specific deliverabEes, are
accounted for when it is probable that the income will be received and the amount can be
measured reliably.
Legacy income is re£ognised when receipt is probable and entitlement is established.
Income from donated goods is measurcd at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the
donor or the estimated resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
Resources Expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which CaT￿0t be fully recovered and is classificd undcr headings of the statement of financial
activities to which it relates:
Expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activitics and the sale of donated goods.
Expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that furthcr its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charily apportioned to charitable
activities.
Other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
Expenditure in respect of sundry capital equipment is fully charged in the year of purchase in
accordance with the charity's policies.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity arc allocated directly to that activity. Shared costs arc apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financiydl instruments
The charity only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like trade and other accounts receivable and payable, loans from
banks and other third parties and loans to related parties.

16
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
YEAR ENDED 31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS
-continued-
ACCOUNTIIYG POLICIES (continued)
Financial instruments (continued)
Debt instruments are subsequently measured at amortised cost.
Financial assets and liabilities are otlset and the net amount reported in the ljalance Sheet when
there is an enforceable right to set off the recognised amounts and thcre is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
Defined benefit and defined contribution plans
The charity operated both a defined benefit pension scheme and a defined contribution scheme.
The defined benefit scheme is closed to new employees. Employer contributions in respect of the
defined contribution scheme are charged to Staff Costs as they become payable in accordance with
the rules of the scheme.
The company recogniscs a defined net benefit pension asset or liability in the statement of fmancial
POSltion as the net total of the present value of its obligations and the fair value of plan assets out of
which the obligations are to be settled. The defined benefit liability is as advised by the scheme
provider on an annual basis.
Changes in the net defined benefit asset or liability arising from employee servicc are recognised in
income or cxpcnditure as a current service cost where it relates to services in the current period and
as a past service cost where it relates to services in prior periods. Costs relating to plan
introductions, benefit changes, curtailments and settlements are recognised in income or
cxpcnditure in thc period to which they occur.
CHARITABLE COMPANY LIMITED BY GUARANTEE
The charity is a company limited by guarantee and has no share capital.
DONATIONS AND LEGACIES
Unrestricted
Fund5
Restricted Total Funds
Funds 31 March 2024
2023
General donations
8,529
8,529
3,446

17
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
-continued-
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted Total Funds
Funds 31 Mar 2024
2023
Grants receivable from:
Wokingham Borough Council (WBC) 161,738
Premises rent waived
by Borough and Town Councils
Wokingham Town CouncRI
Woodley Town Council
Earley Town Council
Local Parish Councils
WBC - Volunteer Coordinator
WBC - Ukraine response
Ncwbury Building Society
Volunteer Coordinator
Wokingham United Charities (WUC)
The Mobbs Memorial Trust
Volunteer Coordinator
WBC - One front door/hardship fund
WBC - Debt advisor project
Berkshire NHS Foundation Trust project
Citizens Advice - Universal Support project
Citizens Advice -MaPS project
Citizens Advice -Technology grants
WUC - Hardship fund support
WUC - Home visit projcct
Berkshire Cornmunity Foundation (BCF)
CLASP support
MSE - CLASP support
Mobile advice unit - various funding
The National Lottery Community Fund
Advice Task Force project
Citizens Advicc -Energy Advice
Miscellaneous
161,738
151,157
38,000
10,000
7,000
2,500
8,953
38,000
10,000
7,000
2,500
8,953
38,000
10,000
7,000
2,000
13,786
15,000
10,000
5,000
3,900
2,000
120,156
35,000
30,372
4,637
6,310
1,188
8,000
12,917
117,443
26,209
43,570
117,443
26,209
43,570
8,100
8,100
17.116
17,116
1,020
1,020
3,223
4,808
18,336
22,049
22,049
20,592
20,592
38,431
25,286
38,431
3,980
21,306
28,371
Total grants and other income
278,189
269,818
548,007
531,161
INVESTMENT INCOME
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank intercst receivable
3,022
3,022
2,077
2,077

18
WOKINGHAM & DISTIUCT CITIZENS ADVICE BUREAU
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMEIYTS
-continued-
EXPENDITURE ON CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Total Funds
Funds 31 March 2024
2023
St&ff costs:
Wages and salaries
Employcr's National Insurance
Employer's pension contributions
72,435
4,073
4,194
228,370
13,317
18,531
300,805
17,390
22,725
352,588
20,496
15,839
80,702
260,218
340,920
388,913
Support costs:
Staff and volunteer expenses
Premises service charges
Premises rent waived
Central Citizens Advice support costs
Meetings
Telephone
Postage and stationery
Photocopier costs
Computer equipment, support and
maintenance
Sundries
WUC - Home visit project
Bcrkshirc NHS Foundation Trust project
Mobile advice unit
Citizens Advice- Energy Contract
3,725
10,423
38,000
6,924
86
3,013
2,286
2,946
3,725
10,423
38,000
6,924
86
3,013
2,286
2,946
1,341
10,061
38,000
5,772
1,264
7,562
1,173
2,544
908
1,069
908
2,611
210
3,448
??
1,542
210
1,299
83
5,392
4,548
1,544
4,548
1,544
69,380
7,844
77,224
87,979
Governance costs:
General office wages costs
Staff training
Accountancy fccs and payroll costs
Legal and professional
Subscriptions
Insurances
Fundraising costs
37,906
5,201
1,773
84,297
5,380
2,247
1,880
37,906
5,201
1,773
84,297
5,380
2,247
1,880
34,927
1,039
3,138
6,891
1,940
1,986
138,684
138,684
49,921
288,766
268,062
556,828
526,813

19
WOKINGHAM & DISTIUCT CITIZENS ADVICE BUREAU
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
-continued-
EXPENDITURE ON RAISING FUNDS
Unrestricted
Funds
Total Funds Unrestricted Totydl Funds
2024
Funds
2023
Fundraising costs
1,880
1,880
205
205
10.
INDEPENDENT EXAMIIYATION FEES
2024
2023
Fees payable to the independent examincr for:
Independent examination of the financial statement
1,650
11.
STAFF COSTS
The total staff costs and employee benefits for the reporting period are analysed as follows:
2024
2023
Wages and salaries
Tern]ination payment
Social security costs
Employer contributions to pension plans
330,149
2,660
19,204
24,914
371,101
12,500
22,341
17,899
376,927
423,841
The average head count of employees during the year was 21 (2023: 21).
No employees received employee benefits of more than £75,000 during the year (2023: 1).
Included in unrestricted professional fees are payments of £76,950 (2023:Nil) relating to intcrim
CEO costs. The position of CEO has been filled on a permanent basis since May 2024.
12.
TRUSTEES REMUNERATION AND EXPENSES
No remuneration was paid to trustees during the year (2023: Nil).
No expenses wcre paid to trustees during the year (2023: Nil).

20
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
YEAR ENDED 31 MARCH 2024
NOTES TO THE FIINANCIAL STATEMENTS
-continued-
13.
DEBTORS
2024
2023
Trade and other Debtors
Prq)aymcnts and accrued income
1,386
5,610
14,032
14,032
6,996
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Accruals and deferred income
Social security and other laxes
Other credilors
120,694
6,463
2,334
141,496
3,107
129,491
144,603
15.
PENSIONS AND OTHER POST RETIREMENT BENEFITS
2024
2023
Defined contribution plans
Contributions paid
24,914
17,072
Defined benefit plans
Amount paid in respect of chargcs and knterest on deficit
37
24,914
17,109
Defined benefit plans
Actuarial gain
34
16. DEFERRED INCOME
2024
2023
Balance as at l April
Amount releascd to incoming resources
Amount deferred in the year
134,365
(134,365)
113,079
48,478
(48,478)
134,365
113,079
134,365

21
WOKINGHAM & DISTIUCT CITIZENS ADVICE BUREAU
YEAR ENDED 31 MARCH 2024
NOTES TO THE FINANCIAL STATEMENTS
-continued-
17.
MOVEMENT IN FUNDS
At l April
2023
Incoming Outgoing
resources
resources
Other At 31 March
Transfers
2024
and gains
Unrestricted funds
Designated funds..
Terniinal Liabilities and
Operations fund
118,867
1,756
121,577
Total unrestricted fund
118,867
289,720
(288,766)
1,756
121,577
Restricted funds
269,818
{268,062)
(1,756)
Total funds
118,867
559,538
(556,828)
121,577
Unrestricted funds comprise those funds which the members are free to use in accordancc with the
charitable objects.
Purpose of designated funds
The Tern]inal Liabilities and Operations fund is to cover the operational costs in the event that
current funding ceased and to cover the cost of any liabilitics arising from the terniination of
activities.
Purpose of restricted funds
Restricted funds relate to monies received for a specific purpose. Any balance is primarily due to
timing differences betwcen realisation of restricted income on a deferred basis and associated costs.
18.
TAXATION
As a charity, Wokingham & District Citizens Advice Bureau is exempt from tax on income and
gains falling within section 478 of the Corporation Tax Act 2010 or s256 of the Taxation of
Chargeable Gains Act 1992 to the extcnt that these are applied to its charitable objects. No tax
charges have arisen in the charity.
19.
RELATED PARTY TRANSACTIONS
There were no related party transactions during the year (2023: £nil)
20.
CAPITAL COMMITMENTS
There were no capital commitments at 31 March 2024 (2023.. £Nil).