wO￿NGHAm & DISTRICT CITIZENS ADVICE BUREAU
(A company limited by guarantee)
UNAUDITED FINANCIAL STATEMENTS
31 MARCH 2025
Company Registration Number 02862148
Charity Number 1027729

WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
CONTENTS
PAGE
Trustees, Annual Report (incorporating the Directors, Report)
Independent Examiners, Report to the Directors
10
Statement of Financial Activities
Statement of Financial Position
12
Statemcnt of Cash flows
13
Notes to the financial statcments
14

WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
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 2025.
REFERENCE AND ADMINISTIL4TIVE 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
committec
Ms J Cameron - Vice Chair & People, Culturc & Communication
M.% A Dcllcr Chair & Audit, Risk & Rcmuneration Committee
Mrs M Juarez Perez - Qudlliy & Performdnce Committee
Mrs A Lucas - People, Culture & Communication Committee
Ms N Lynam (resigned 23 May 2025)
Ms S Dc Quidt - Pcoplc, Ciiliure & Communication Committcc
Mi J P Gurney - Quality & PerfornianLe Committee
Mr R H Middleton (appointed 29 Octobcr 2024)- Audit, Risk
Mr S R Price (appointcd 29 Octobcr 2024) - Quality & Perf()rmunce
Mr K R Miller (appointL'd 25 June 2025) -TrL'asurcr & Audit, Risk
Regiltered office
Waterford House
Erftstadt Court
Wokingham
Bcrk%hire
RG40 2YF
Operational address
Waterford House
r.rftsladt Court
Wi)kingham
Berkshirc
RG40 2YF
Chief Executive
Ms R Hassan

WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
ontinued-
Charity secretary
Ms A Deller
Independent reviewer
Jiilie TaLtei's(lill
33 Maiior Road
Wokiii&Fharn
B¥rksliii'e
RG414AR
Bankers
HSBC Bank. plL
1-2 Ml< rkct PlaLe
Wokingli<lm
Bcrksliii'c
RG40 IAL
Solicitors
Clifton Ingram LLP
22-24 Broad Street
Wokingham
Bcrkshire
RG40 IBA

WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
-continued-
STRUCTURE, GOVERNANCL AND MANAGEMENT
Governing document
The organisation is a charitable company limited by guarantee, incorporated on 13 October 199.3 and
registered as a charity on 27 October 1993. Thc charity was established under d Memorandum of
Association which establishLd the objects and powers of Ihc Lharit(Ible company (ind is govcrncd under its
Articles of As.8ociation. In the evcnt of ihc charity b¢ing wound up members are required to contribute an
amount not excceding £ l.
ReLruitment and appointment of Trustees
The trustees of thc charity are also charity truslccs for the purposes of charity law and under the charity,
ArtiLles arc known as mcmbers of the Trustee Board. Undcr the requircmcnts of thc Mcmorandum and
ArtiLles of AssoLidtion ihL' membcrs of the Tniltee Board are clected to serve for a periL)d ot. threc years
aflcr whALh they must be rc-electcd at thc next Annudl Gencrdl Meeting. All nominated or co-opted
Trustccs shall rctirc from ()ffi¢c at thc third annual geneTal meeting lollowing thc ordinary mccting ot the
Tru%tee Floard at which they were appoinled but may th¢n bc eleLted or re-appointcd.
Irustees and training
ThL' trustecs arc generally alrcady familiar with the practical work of thc charity.
Addilionally, ncw tru%tccs are assi.8ted in f<iiniliarising themsclves with the charity and thc context within
which it operatcs. Thiy proLL's.4 covers-
Thc obligyations of Trustcc Board mcmbLrs.
The main documents which scl out the opcrational framework for tlic charity includc the
Mcmorandum and ArtiLIL's.
RcsourLing and thc current financial position ats set out in the latest published accounts.
Futtire pldns and objeLtives.
Risk management
Where appropriate, .8yStems or procedurcs have been cslabli.shed to mitigate the risks the charity faLe%.
Inlcrnal control risks are minimiscd by the implementation of procedures f()r authorisation ot" all
transdctions and projects. Procedures are in plaLe to cnsure compliancc with health and safety of staff,
voluntccrs, Llients and visilor.% to thc orriLe.s. ThcsL procedures arc periodtcally reviewed to unsure that
Ihey continuc to meel Ihe needs of the charity.
Organisational structure
In November 2024 a ncw committcc structure was implementcd to improvc governance and decision
making. The following committees meet quarlerly Audit, Risk and Rcmuner4ition, Quality & Perfomiance,
Pcople, C'ulture & Communication. Fach committcc operates undcr specific tcm]s of refercncc, supported
by a schemc of delegations. l.hc Trustees board met t.our timcs diiring the year. The Trustee Board opcrates
under its Articles of Association. Quartorly financial reports are prepared by the Treasurer, togcther with
Annual Budgets and latest estimates of th¢ Charity's affairs and these are submitted to and approved by the
Board.
Trustees also met iii January 2025 to review and update the Business Strategy together with the
Management Team who developed an operational delivery plan which is monitored by the board quarterly.

WOKINGHAM & DISTRICT CITIZEINS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
-continued-
Related parties
In si) far as it is complimentary to the charity's objects, the charity is guided by both local and national
pulicy.
Objective
The objective of the charity is to cstdblish and conduct a locally based, indcpendently funded cit17.ens
Advice ServiLc with the Citizcns Advicc national organisation tu provide trec, indcpendent,
non-jud&ymenlal, cunfidential <ind tmpartldl Service of lidvice tor the public who live and work in
Wukingh¢im Borough. The charity's service aims:
To providc Ihc advicc pcoplc necd and to empowcr pcoplc to be bctter able lo rcsolvc thcir future
problems.
To campaigrn to improve the policics <ind practices that affect people's liv¢s in Wokingham Borough
To be thc go-lo Lharity for anyone in the borougih nccdingy h¢lp to find a way fonvard.
Principal activity
The main area of charitablc 12Ctivity is thc provision ot'general advice <incl infonnJtion and special 1st advice
011 dLbi, bLne*ils, Iioiisiiig &iiid eiiii)lÉ)ylllLlIt IlliiltLI's. Thc charity helps pcc)plc living andloi. Ivorkiii
Y <qCI'()SS
Wi)kiTigli<llll B()r()ugyli. W¥ liulp i)Loi)IL' fincl <] way forward with Ihcir i4.%LlCS, Ivltl) (l l)411'li¥Lil<ll- r()CLl% on
qiieries around IVL'I farL bLiiel11s, debt, Iiuii.%ing, relationship probleins and einploymeiil law. Services
provided to the pe()ple i)I' Wokingyham Borough includc..
Cicncralisl ddviLC, infi)rn]Iltion and suppurt, dclivcrcd by traincd voluntcers and .%taif whu oficr
holi%ti¢ %upport on an individual ba.¥is, with support from supcrvisors
in Woking7ham and Woodley with refcrrals via our web.qite too
by tLl¢phonL, facc-to-lacc
Opcrating an rfissessment proc¢b% lo cnsure that pcople thc iippropriatc Icvel of support from
Citi/.ciis Advice or via other ()rganisations who are suited to their ne¢ds, sucli as loLal tood banks,
CLASP, The Cow.%hed, Wokingyham United Charities, Berkshirc Womcn's Aid, Wokingham
Voluntcer Centre, First Day%, Involvc, Link Visiting Schcme, Agc UK BL'rkshire and many m()re.
Outreach acruss Wokingham Borough with our piirpose-desigined Mobile Advice Unit, an ofyice on
wheels, to support people across oiir communilics
Specialist Employment advic¢ via our volunteer Employment Team
Moncy advice including specialist suppoil for complex dcbt problems and ¢nergy
Co-dcsigning and stcering an anti-poverty/tackling povcrty stratcgy as part of a h(Irdship alliance
with Wvkingham Borough Council, Wokingham United Charities, Agc UK Bcrkshire and First
Days.
Values
Oiir staff, volunteers and truste¢s helped to decide our values
looking at the future of our charity.
We encourage
we are not afraid of trying new things and we support each othei. to figure it out.
We qiiestion every idea to make it better and we change when things are not working.
We are approachable
we work together with stakeholders and paniiers to find the best way
forward for our clients. We ensure that our services reach those who need lis.
as part of a business planning process

WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
-continued-
We're confident - we do what we say we will do and keep our promises. We remember that we
work for a charity and use our resources effectivcly.
Equality and Diversity statement
At Citizens Advice we believe that our common humanity makes us equal in worth, dignity and rights.
Wc will bc a strong Lhampion for cquality by..
listening to, and working with our communities.
challenging discrimination through advice.
champi()ningF oqualily through researLh and campaign8.
valiiing divcrsity as an cmployLr iind voluntc¢r organization.
tinding ways lo embed diversity of Ihought.
We will be a strongFer Urg￿lsatIon by embedcling divcrsity ot. thoiight into our decision making processes,
BU&>llNES,S REVIEW AIND PERFORMANCE FOR TIIE YEAR
Business Review
Oiir vision is t() be ' thc pcoplc's champion, in Wokingham, making <1 Posltive (ind lasting diffLrcnLc in thc
livcs of pcc)plL' living <ind/nr working in thL' Boi'oiigFh. WL drc a hclping hand lor pLoplc who nL'cd %upport
ndvibyating ihroiigFh lite.
Wc help pL'ople fAnd a way fonvai"d
We Lan all face problems thal seem c()mplicatcd or intimiclaling. At cit17.enb Advice Wokingham, we
beli¢v¢ no onc should have to face thesc problL'ms without good quality, indepcndent advicc. That's why
wL'rc hcre.. to give pLoplc ihe knowlcdgc and the confidcnLL thcy necd io find thcir W<iy tonvard- whoever
thcy are, and whalever thcir problem.
Wc spcak up for our clients
No one else gees so many people with so many different kinds of problems, and that gives us a iinique
insight into the challcnges pcople are facing today. With the right evidence and working as a network, we
can show big organisalions - from companics rigTrht up to the government- how they can make things better
for people. Wc se¢ how problcms can be linkcd. By hclping people Wlth thc undcrlying cause of th¢ir
problems and making sure th¢y don't get worse, we liavc the gov¢rnment ai)d public services hundreds of
millions of pounds every year.
We make a diffcrcnce
Our service saves society money. In 2023 to 2024, th¢ advice we delivered as a network a¢ross the coiintry
directly saved government and public services at least £759 million. For every £1 spent on the service, we
benefit our clients by £14.60. We estimate oiir value to society at £5.7 billion. Locally we serve the
commiinity in Wokingham, ensuring that every contact contacts from raising awareness and preventing
issues escalating to supporting those in crisis.

WOKINGHAM & DISTIUCT CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
-continued-
We take our Missions from our National body, which are:
Provide udvice fit for the fulur¢ - wc will be ther¢ for people when they nc¢d us in the ways that
hclp make the biggest imp<lCt
Closc Ihe gap - we will (iddrcss thc disparitics in acccss <ind cxpcrience for marginaliscd pcople
Take carly action - we will prevent mor¢ people reaching crisis by addressing problems earlier
It's crucial that we are flexible and ¢ible to adapt, so our l()Lal strategy needs to fit with thc nati()nal mission
and will live and Lvolve, with some things changing as wc Icarn together. We will balance adaptability and
responsiveness with staying true to OUT way of doing things.
A.8 a service dnd in partnership with others, we will provide free, independent, confidential and impartial
inforniaLion and adviLe Thcsc are thc key ingredients of oiir service. We drc here to help cach individiial
rind a way lonvard. Wc Lonstantly evolve as thc needs of the pcoplc we bUPPOrt changc, so pcoplc can
access advice on ncw i%%ues in ncw ways and so wc can advocate in way.% that can crcatc po.4itive change.
I,earn, adapt and Snnovate
Wc coll¢ct rL'%carvh, insight.% and Icarning from acro88 thc %ervicL and more broadly, to idcniify patterns, and
bui Id intelligFcnce. We w()rk tu&yetli¢i' as a scrviLc lo %Lan thu hori/.on and our tionslaiit radar kceps lis al¢rt to
immedi<ilc and longyLr tenn shifts. Wc iise this to identily way,8 to respond, ancl crec1te bclter way.8 to supp()rt
pcople and advoLiitL fi)r LhangL', ThL power ofour network me￿S WL comc togcther to rcspond LollcclivLIy,
<it scale, and with tn()re impact.
Use the power of Our data to advocate and target $1)lutions to underlying ro()t causes of issues
W¢ know thdt .%ome of ihc tOUgTh ihallengycs that people face can't be solved by one adviser or onc
orgaiiisution alunc, To dddrcss complcx challengc's or deep-rootcd issue,q we Ubc our experi¢nL¢, data,
insigFhts and researLlI, as il service and alongsidc othcrs, to advocate tor change. Wc also dev¢lop ncw
dpproalhcs and 501utions with otherb to dcmonstratc (iltemiilivc Ways that show how things could work
ditlLrently, Iv enable pcoplc to faLL lar fewei. problems.
It is essentiaL that we undcr8tand dnd build the conditions critiLal for succe8.8. These will bc ongoing area.4
of investmcnt and work over the comingTr year..
l. Financial Sustainability - We'll work to improve our financial sustainability (LS a local service, using our
collcctive resources responsibly to achieve the best impact in the most sustainable way.
2. Digital We'll make the best iise of being a digital enabled service. The best u%e ot digital will hclp us to
improvL Ihe expericnLe ()f' our scrvice and outcomc for the people we support.
3. Working with others - We'll invest our time to help build .%trong siipport networks within communities.
We'll work with othcrs dnd build partnerships with charities acros.% the private and public sector aLross thL
borough and i"cbFion, most importlintly building trubting relationships with the communities we serve.
4. People and culture - We'll be a great plaLe to work and build a ciilturc Ihat allows us to be th¢ best we
can be for the pLopl¢ who nced us. We will build diff¢r¢nt ways of working, strengthening cap(ibilities and
biiilding the resiliencc and leadership needcd to transfonn our scrvice and be sustainable. We will continue
to build a purpose driven learning culture to the people that need us.

WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
-continued-
Performance
From Est April 2024 to 3 1st March 2025:
We helped 4,325 clients a decrease of around 140/0 from last year
Dealt with 18,438 issues a decrease of around 16/ from last year
Outcomcs:
Income Gain: 1,091,110
o Rcimburscments, services, loans.. 165,952
o Debts Written Oty: 163,905
o Repayments reschedulcd: 2,404
Other: 156,487
Tho top issues were.. Bencfits & Tax Crcdits, Charilable Support and Foodbanks, Consumer Goods and
%erviccs, Debt, Financi¢il Scrvices and Capability, Housing, Utilities and Communicalions.
Financial Results
Thc net gain on funds from corc aLtivitics amountcd to £46,284. Thc bal<U]cc ol" funds carriLd fonvard at 31
MarLh 2025 is £166,061 and this ba1￿ce has bccn allocatcd to de%ignated funds (as dctdiled in thc notes to
the acLoiints). During the yLar the dLcision was taken by the Trustees th<lt furthcr cost reduLtions wcre
reqLiircd t() mcet cc)sts and kn()wn incoming gr<ints. This cxcrLI.%c was ongroing clt thc ycar end and estim<ltcd
costs wcrc accrucd accordinglly as di%clnsLd in notc 14.
Principal Fundin% Sources
The charity rcceivcd approximatcly 69'/o of its unrestrictLd fiindingi from Wokingham B()rougFh C'ounLil. In
thc evenl ihat Wokingyham Borough Council was unablL' to Lontinue providing ihiy level of siipport the
harity WOLild Le<l.SC to operatc unless new funding Wds Eound. Diiring ihe yedr cnded 31 MarLh 2025
inLomL rLccivL'd in rctriPLLt of this contract amoiintld to £172,251.
Reserves Policy
Notc 17 to thc financial 8tatements summarises thc ycar's mnvcmcnts on L'ach fund. Wilh the cxLLplion of
rcstricted and dc.signdted lunds ihe Committee hds rcviewed the re.%L'rves of thc charity and Loncluded that,
providing ongoingy funding is rcceivL'd, only a small amount ()r reservcs is requircd at this timc (excluding
dcsignated reservcs).
Restricted funds rclale priiicipally to fundLd projects for which income and expenditure balance over the
peri()d ol- thcir operalion (they are listed within the notcs to the accounts)- Howcver, reccipt.q and payments
arL not always in .%tcp in the short tcrm and balan¢¢s hcld at any given dale can vary. Thc total balanccs on
reslrictcd fiinds at 31 March 2025 and carried fonvard to 202512026 was £nil.
The Charity Commissioners require organisations such as th¢ Charity to establish reserves to cover the
eventtiality of the Charity ceasing to operate and to unwind in an orderly fashion whilst mccting all of its
financial and operational obligations. The Truste¢s have detemiined the need to hold sufficient free reserves
to be able to cover the potential redundancy costs and three months, normal operation expenditure to allow
an orderly wind down. Given this objective and the risks associated with the reliance on principal funding
from one source, the Terniinal and Operations Reserve at 31 March 2025 has increased to £166,061. This
amount is deemed to be sufficient to cover redundancy costs and thrce nionths operating costs, Lurrently
estimated at £150,000 following recent reorganisation changes. The Trustees recognize the efforts made in
achieving this level of Cover over the East financial year.

WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR EINDED 31 MARCH 2025
-continued-
The Trustees will continue to monitor the level of teminal and operations reserves required in the future,
recognizing that the provision may increase over time due to inflation and employecs aLcruing increascd
redundancy entitlements with the passing of time.
The charity will review future income and will en.sure as fa. r possible thdt income is derived from a wide
variety of sources. Thcy will take all the neccssary precautions to ensurc that at no timc in the forcseeablc
future would it be possiblc for thc cessation or %ignificant reduLtion in core funding to materially <iffecl thc
organization.
Investment Pollcy
Aside from retaining a prudent amount in reserves each year most of the charity's funds are to be spent in
thc short tcrtn so thcTe arc few ￿nds for long tcrm invcstmcnt.
PLANS FOR bUTURE PERIODS
The charity plati% to Lontinu¢ thc activities outlined iibove in the forthcoming yeiWS subj¢ct to Satisfactory
nding <irrangemeiits. Wokingham Bvrough CounLiI will provid¢ the neccssary tuiidiiig to meet these
ong7{)ing costs. Based on budget8 tor 202512026 thc charity is pri)jected lo break even in the fin<incial year.
RESPON.SIBILITIES OF I'HE TRUSTLES
C'umpany law and Lharity law reciuircs thc trustecs to prcpare financi<il .statemcnls for caLh financial ycar
which g7ive a true and fair vicw of thc slate ot. affairs ot.the charitable company 2[ nd of the sii4)lu.8 or dcticit
for the period. In prcparing7 finanLidl statement.%, Ihe trustee8 are reqiiircd to..
select appropriate acc()unting policies and then apply them consistently.
ob.%crve the methods and principlcs in the Chdrities SORP.
makc judg7cments and Cstimatcs thal arc rcasondblL and pnidcnt.
stalc wheiher applicabl¢ acc()unting standards have b¢en f()Ilowed and explain where tl)cy have not
bccn fvllowcd,. dnd
prepare thc finanLial statcments on the g?oing concern basit> unless it is inappropriate to presume that
th¢ Lh<iritable coinp¢iny will Lontinuc in opcration.
The trustees are also responsible for keeping proper accountiiig records which disclose with reasonable
accuracy at any time the financial position of Wokingham & District Citizens Advice Bur¢au and to enable
them to ensure that the financial statcments cotnply with the Companies Acts 1985 to 2006.
The trustees are responsible for ensuring that the company maintains an adequate systcm of internal control
designed to provide reasonable assurance that assets are safcguardcd against material loss or unauthorised
use and to prevent and detect fraud and other I￿¢gularItIes.
In accordance with company law, as the company's trustees, we certify that..
so far as we are aware, there is no relevant infomiation to which the company's examiner is
unawar¢; and
as the trustees of the company, we have taken all the steps that we ought lo have taken in order to
make oiirselves aware of any relevant infonnation and to establish that the charity's examiner is
aware of that information.

WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
-continued-
BASIS OF PREPARATION
This report has been prepared in accordance with Accounting and Reporting by Charities: Statement of
Rccommendcd Practice applicable to charities preparing their accounts in accordance with the Financial
Rcporting Standard applicable in thc UK (FRS 102).
Approved on behalf ofthe Board ofTrustees ? qoL)
TriibtLC li ( VthiLJ_£
I rcport lo the trustec on my examination of the financial stutement.% of Wokingham Citizens AdviLe Bureau
("thc charity") tor thL year ended 31 March 2025.
Resp(>nsibilities and basis of report
The trustees arc also thc directors of the company for the purposes of company law are rcsponsiblc for the
preparati()n of the tindncial st(itemcnts. Thc truslecs considcr th<it an audit is not required tor this year
und¢r 8cction 144(2) of the Charitics Act 2011 (thc 2011 Act) and that an indcpLndcnt Lxamination is
needed. "I'h¢ charity'.$ gross inLome exceeded £250,000 and I am qualified to undertake the examination by
being7 a qualified member of. the ACCA. Having satistied myself that the charity is not %iibjcct to audit
undc'r cotnpany law and is cligible for indcpcndent CXiimin<ltion, it is my responsibility to..
examine thc accounts undcr Scction 145 of thc 2011 Act.
to follow thc proccdures laid down in the general Directions given by the Chariiy Commission
iindcr seltion 145(5)0)) of thc 2011 Act. ¢ind
to state whethcr particular matters have comc to our atteThtion.

10
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
INDEPENDENT EXAMINER'S STATEMEINT
YEAR ENDED 31 MARCH 2025
Independent examiner's statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in
scction 145 of the 201 l Act. I can confim] that I am qualified to undertake the examination because l am a
member of the Chartered Institute of Public Finance Accountancy, whiLh 18 one of the listed bodies.
I have completed my examination. I confirni that no matters have come to my attention in connection with
the examination giving me cause to believe..
acLounting rccords were not kept in rcspect of the charity as required by Section 386 of the Act
2006. or
the financial 8tatcmenls do not accurd wilh thosc records. or
the financial btatcmL'nts do nol comply with the accountin&F rcquiremcnts of Siection 396 of thc 2006
Act other than thc acLount% give a 'truc and fair, view whiLh is not a matter considered as Pl￿t of an
independent examination.. or
the fin<incial stdtcments have not been prepared in <iccordance with the methods and prinLiplc% of
the Statement of RLcommendcd Prdctice for accounting and reportingy by charities applicable to
ch(Irities prcparingy thcir <icLounts An acuordiincc with thc Financial Reporting Standard appliLable in
the UK and RcpubliL of Ircland (FRS 102)
I have n() ci)nccrns and have come across no oiher matters in connection with the examination to which
Illcnti
I should be drawn in thi.% rcport in ordcr Io ¢ll¢iblc a proper underbt(Inding ot'thL' dciounts to bc
Lil ie Tdttcrsdill CPFA
IndcpL'ndcnt Examincr

WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrieted
Funds
Restricted
Funds
Total Funds
31 March 2025
2024
Note
ItNCOME AND ENDOWMENTS
Donations and legacies
Charitable activities
Investment income
9,308
248,801
3,002
9,308
547,477
3,002
8,529
548,007
3,002
298,676
Total income
261,111
298,676
559,787
559,538
FXPENDITURE
Expenditure on charitable activities
Expcnditurc on raising funds
285,105
3.613
224,785
509,1190
3,613
554,948
I,880
Total expenditure
288,718
224,785
513,503
556,828
NET INCOME
(27,607)
73,891
46,284
2,710
Transfers bctwccn Eunds
17
27,607
(27,607)
Nct movement in tunds
46,284
4C),284
2,710
RLCONCILIATION Ob FUNDS
Total funds broiight forward
Prior year adjustmcnt
121,577
(1,800)
118,867
Total funds carricd forward
166,061
121,577
The Statement of Financial Activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notcs on pages 14 to 21 forn] part of the statutory accounts

12
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL POSITION
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Note
FIXED ASSETS
Computer F.quipment
1,038
2,076
CURRENT ASSETS
Debtor8
Cash at bank and in hand
13
13,752
211,191
14,032
236,248
224,943
(59,920)
250,280
(129,491)
CREDITORS: amount% falling due within one year
14
NET CURRENT ASSETS
165,623
120,789
I'OTAL ASSE'I'S LESS CURRENT LIABILITIES
Dcfined bcnefit pcnsion plan liability
166,061
122,865
(1,288)
NET AS.SET
166,061
121,577
Tr"UNDS OF THE CHARITY
Restricted lunds
Unre.%trictcd tund - Dcbignatcd fund
166,061
l21,577
TOTAL CHARITY FUNDS
17
166,061
121,577
For the year cnded 31 March 2025 Ihe Lharily was entitled to exemption from audit under Section 477 of
the Companies Act 2006 relating to small comp41nies.
Trusteeb, rcsponsibilitics,.
Thc members have not reouircd the charity to obt&iin an audit of its finanLial stdlemcnts for the year
in question in dLcordance with Section 476.
Thc trustc¢s acknowlL'dgc thcir responsibilitics for complying with the rcquirements of ihe Act with
respect to dLLounting records and the prLparation ol financial stalements.
These financial statements havc been preparcd in accordance with the provisions applicable to companies
subject to thL small companies regimc.
These financial statements were approved by the Board of Trustces on '.7.-.. L I:.&.S. and signed on its
behalf by:
J T gJ2m5
Ms A Deller - Trustee
Company Registration Number: 02862148
The notes on pages 14 to 21 fonn part of the statutory accounts.

13
WOKIIYGHAM & DISTIUCT CIT17ENS ADVICE BUREAU
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MIlRCH 2025
2025
2024
NFT INCOME FOR THE REPORTING PERIOD
Non cash
Capital expcnditure
Decrcasc/(InGrease) in dcbtors
Increasel(decrease) in creditors
Pension ￿ndIng in excess to net income
46,284
(762)
2,710
(2,076)
(7,036)
(15,112)
280
(69,571)
(1,288)
CASH FLOWS FROM OPERATING ACTIVITIES
(25,057)
(21,514)
Cash and cash equivalents at the beginning of the year
236,248
257,762
CASH AND CASH EQUIVALENTS THE END OF THE YFAR
211,191
236,248
The nutes on pagcs 14 to 21 forn] part of the statutory accounls.

14
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
YEAR ENDED 31 MARCH 2025
NOTES TO THE FINANCIAL STATEMENTS
GLNERAL INFORMATION
The charity 1% a privatc ¢oinpdny limitcd by guarantec. register¢d in England and Wiil¢s a
rcgi8t¢rcd Gharity in England and Wales. The address of thc rcgistcred otyicc is:
Waterford House
Erft.8tadt Court
Wokingham
Bcrkshire
RCI40 2YF
STATEMENT OF COMPLIANCE
These fInanLial statements have been preparcd in compliance with FRS 102, 'The Trinanci<il
Reporting Standard applicable in the UK and the Rcpublic of Ireland,, the Statem¢nt of
Rccummcnded PraLtice applicablc lo Lhdrities prcparingF thcir accounts in accordance with the
FinanLiul Rcporting Standard applicable in the UK and Rcpublic of Ircland (FRS 102) (Charitics
SORP (FRS 102)) and thc Charities Act 2011.
ACCOUNTING POLICIES
Basis of preparation
Thc fin4incidl stiltcments have bcen prcparL'd on thc historic411 cost basis.
The tin¢mcial statcments are prepdrcd in stcrling, which is thc ￿nCtIOnal Liirrcncy ut. thc entity.
monet￿￿ amounts in thesc financial statemcnts arc rounded to th¢ ne4ifcst £.
Golng concern
Thc trustees havc reviewed risks to ihe charity and conclude that for the foreseeablc luture the
Lharity will have %utlicicnt re%ourLe.8 to meet its liabil ities as they fall due.
Fund Accounting
Unrestrictcd fund% are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted fLU]ds carniarked by thc trustees for futurc commitments.
Restrictcd funds are funds which are to be used in accordance with specific restrictions imposcd by
donors or which have been raised by th¢ company lor specific purposcs. The costs of raising and
administering such funds are charged against the .8pecific fund. Tran.8fers from restricted funds are
only allowed where the contract provides specific pemiission.

15
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
YEAR ENDED 31 MARCH 2025
NOTES TO THE FINANCIAL STATEMENTS
-continued-
ACCOUNTING POLICIES (continued)
Incoming Resources
All incoming resources are included in the statement of financial activities when the charity is
entitled to the funds and the amount can be 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
spccified that the income is to be expcnded in a futurc period.
Voluntary Income is received by way of grants, donations and gifts, including gift aid
incomc where applicable, and is included in the statcmcnt of financial activities when
receivable. Income from grants, wheie relatod to performance and specific deliverables, are
accountcd f()r when it is probable that the income will be received and the amount can be
mcasurcd reliably.
Lcgacy income is recogni8cd whcn recuipt is probable and cntitlemcnl is est<iblished.
Tncomc from d()nat¢d g()ods 1.% mcasuicd at thc fair value of thc govds unless this is
impractiLal tu mcasure rcliably, in which ca%e ihc value is deiivcd trum thc ¢08t to thc
donor or ihe cstim(Itcd resale value. Donated tacilitiC8 and .8ervices arc recogni%cd in th¢
aLcoiints when received il Ihe V<ilue can be reliably me<isured. No amounts are inLluded for
thc contribution olgencral vc)luntccrs.
Resources Expended
Expenditurc is rccogni%L'd on an dccrual.4 basis a liability 18 incurrcd. ExpLnditurc inLludcs any
VAT which cann()t be fully recovcrcd and is clas5itied under headings of the slatemenl of tinancidl
aclivities to which it relatcs:
Expenditiii-e on raisin& funds inclucles the costs of all fundraising activitics, evcnts,
non-¢harilablc trading activilies and thc .%<ilc of d()nated go()ds.
Expenditure on charitable activiti¢s includes all costs incurred by a charity in undertaking
activitics that furthcr its charitable aims for the bcnefit of its b¢ncfiLI￿1cs, incliiding those
supporl co.sts and costs relating to the governancL of Ihe charity apportioned to charitable
activities.
Other expenditure includes all expendittire that is neither related to raising funds for the
charity nor part of its expcnditiirc on charitable activitics.
Expcnditure in respect of sundry capital eqiiipnient is fully charged in the year of purchase in
accordance with th¢ charity's policies.
All costs are allocated to Cxpenditure categories reflecting the use of the resource. Direct costs
attributabl¢ to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities th¢y contribute to on a reasonable, justifiable and Gonsistent basis.
Financial instruments
The charity only ¢nters into basic financial instrument transactions that result in th¢ recognltion of
financial assets and liabilities like trade and other accoiints receivable aiid payable, loans from
banks and other third parties ￿]d loans to related parties.

16
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
YEAR ENDED 31 MARCH 2025
NOTES TO THE FINANCIAL STATEMENTS
-continued-
ACCOUNTING POLICIES (continued)
Financial instruments (conlinued)
Dcbt in.%truments are subsequcntly measured at limortised cost.
Financial assets and liabilities are offset and the net <imount reported in the Balance Shc¢t when
there is an enforce(Ible right to set off the rccognised amounts and there is an intention to scttlc on a
net basis or to realise the a%,set and settle th¢ l lability simultaneously.
Defined benefit and defined contribution plans
The charity operated both a dcfined benefIt pension scheme and d defined contribiition sLheme.
The dctined benefit scheme is closed to new employecs. F.mployer contributionb in respcct of the
detined contribution schcmc are charged to Staff Cvsts as they bccomc payablc in acuordance with
thc rulcs of the schemc.
Thc comp(iny recognises a defined net benefit pension asset or liability in the statemcnt ot financial
position as the nct lotdl of thL prcsent value of its obligations and th¢ fair Vc1lue of plan assets out of
which the obligations are t() be %Lttled. The dLfined benefit liability is a.% advised by the scheme
provider on an annual basis.
ChangL'5 in thc nct dLfined bcnctit dSSCt or liabilÉty arising from cmploycc servicc aru reLognised in
incomc or expcnditurL as a Lurrent scrvice Lost where it relates to Services in the current period dnd
a8 a past servicc uost wherc it relates to serviccs in prior pcriod.%. Costs relating to plan
introduLti()ns, benefit changycs, Lurtailments and settlcmcnts are rccogniscd in income or
expcnditurc in thc period to which they occur.
CHARITABLE COMPANY I.IMITF.D BY GUARANI'F.F
The charity is a cotnpany limitcd by guarimtee and has no share capital.
5. DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted Total Fund$
Funds 31 March 2025
2024
General dondtions
9,308
9,308
8,529

17
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
YEAR ENDED 31 MARCH 2025
NOTES TO THE FINANCIAL STATEMENTS
-continued-
CHAIUTABLE ACTIVITIES
Unrestricted
Funds
Restricted Total Funds
Funds 31 Mar 2025
2024
Crants receivable from:
Wukingrham Borough Council (WBC) 172,251
Premiscs rent Wdivcd
by Borough and Town Councils
Wokingham Town Council
Woodley Town Council
Earley Town Council
Local Parish Councils
WBC - One front door/hardship fund
WBC - Debt ddvisor project
Bcrk%hirc NHS Foundation Trust project
WUC - Hardship fund sUPPOrt
WUC- Home visit projcct
WUC. advi%c SCbsion/corc cost gvrant
Berk%hire Commiinity foujidation (BCF)
CLASP .siipport
Mobile advice unit- various funding
Thc National Lottery Community Fund
Advice Task Force projcct
citl7.ens Advice -.fnergy Advice
Earley Charity - IT projcct
Food bank advisor
Miscell(ineou8
172,251
161,738
38,000
10,000
8,000
3,000
10,450
38,000
10,000
8,000
3,000
10,450
50,986
26,291
9l,0514
7,100
15,735
19,032
38,000
10,000
7,000
2,500
8,953
117,443
26,209
43,570
8,100
17,116
50,986
26,291
91,058
7,100
15,735
19,032
1,020
22,049
10,350
10,350
20,000
41,422
11,790
8,249
3,763
21),00(I
41,422
11,790
8,249
3,763
20,592
25,286
Total grants and othcr incomc
248,801
298,676
547,477
548,007
INVESTMENT INCOMF
Unrestricted Total Funds Unrestrfictcd Total Funds
Funds
2025
Funds
2024
Bank interest receivable
3,002
3,002
3,002
3,002

18
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
YEAR ENDED 31 MARCH 2025
NOTES TO THE FINANCIAL STATEMENTS
-continued-
EXPENDITURE ON CHAIUTABLE ACTIVITIES
Unrestricted
Funds
Restricted
Total Funds
Funds 31 March 2025
2024
Staff Costs:
Wage8 and salarics
Employcr's National Insurance
Employer'% pension contribiitions
142,461
9,768
11,808
171,860
10,029
17,923
314,321
19.797
29,731
300,805
17,390
22,725
164,037
199,812
363,849
340,9?0
Support costs:
Staty and voluntocr expenses
Piemiscs scrvicc charges
Prcmise% rcnt waivLd
C¢ntral Citizens Advice support costs
Meetings
Telcphone
Po.%tage i11ld statii)nery
Photocopier cosls
Computer cquipment, slipport and
mainlLnancc
Sundrles
WUC- Homc visit project
Berktrihire NHS Foundation Tru.%t projeLt
Mobilc advicc unil
CitizL'ns Advice- F.nergy Contract
Food Bank Costs
.3,261
11.837
38,000
4,675
12
2,623
3,054
2,805
3,261
11,837
38,000
4,675
12
2,623
3,054
2,805
10,423
38,000
6,924
86
3,013
2,286
2,946
337
627
337
19,560
90
908
2,611
210
18,9.33
90
5,690
5,690
4,548
1,544
260
26
67,231
24,973
92,204
77,224
Governance costs:
G¢neral olficc wages Cobts
Stafl. training
Accountancy fees and payroll costs
Leg<il and profcssiondl
Subs¢riptions
Insurances
Fundraising costs
Rcorganisation
37,906
5,201
1,773
84,297
5,380
2,247
1,880
909
2,588
20,652
9,124
564
909
2,588
20,652
9,124
564
20,000
20,000
53,837
53,837
138,684
285,105
224,785
509,890
556,828

19
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
YEAR ENDED 31 MARCH 2025
NOTES TO THE FINANCIAL STATEMENTS
-continued-
9. EXPEINDITURE ON RAISINC FUNDS
Unrestricted
Funds
Total Funds Unrestricted Total Funds
2025
Fund5
2024
Fundraising costs
3,613
3,613
1,880
1,880
10.
INDEPENDENI. EXAMINATION FEES
2025
2024
Fccs payable to the independent examiner for:
Indepcndent examination of the financial statemcnt
SIAFF COSI'S
Thc total staff costs and cmployec bcnefits for thc reporting period arc analysicd asi follows:
2025
2024
Wages and salaries
Tennination payment
SoLial seLurity ¢osts
Employer contribution.% to pension plans
314,321
330,149
2,660
19,204
24,914
19,797
29,731
363,849
376,927
The averagc head count ol. employees during the ycar Wds 13 (2024.. 17).
No employcLs received cmployce benetits of morc than £75,000 during the year (2024: Nil).
12.
TRUSTEES REMUNERATION AND EXPFNSES
No remuneration was paid to trustees during the year (2024.. Nil).
No expenses were paid to trustees during the year (2024.. Nil).

20
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
YEAR ENDED 31 MARCH 2025
NOTES TO THE FINANCIAL STATEMENTS
-continued-
13.
DEBTORS
2025
2024
Trade and other Dcbtors
Prepayments and aLcrued income
6,163
7,589
14,032
13,752
14,032
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
ALcruals and deferred income
Social securily and other taxes
Other Lreditor
Reorgaiiisation costs
29,420
6,048
4,452
20,000
120,694
6,463
2,334
59,920
129,491
Thc reorganisation costs rcprescnt staff redundancies, web and statr training expenses directly
arising trom an intcrnal rc()rgdnisalion.
15.
PENSIONS AND OTHER POST RETIREMENT BENEFITS
2025
2024
Defined contribution plans
Contributions paid
29,731
24,914
16.
DEFERRV.D INCOME
2025
2024
Balance as at l April
Amount released to incoming resources
Amount deferred in the year
113,079
(113,079)
27,000
134,365
(134,365)
113,079
27,000
113,079

21
WOKINGHAM & DISTRICT CITIZENS ADVICE BUREAU
YEAR ENDED 31 MARCH 2U25
NOTES TO THE FINANCIAL STATEMEINTS
-continued-
17. MOVEMENT IN FUINDS
At l April
2024
Incoming Outgoing
resources
resources
and gains
Other At 31 March
2025
Unrestricted funds
Designated ￿nds.
Terminal Liabilllies and
Opcrationb fund
121,577
(288,718)
73,891
167,861
Total unrestrACted fund
121,577
261,111
(288,718)
73,1191
167,861
Restricted funds
298,676
(224,785)
(73,1191)
Prior yedr adjustment
(1,800)
(1,800)
Total funds
Unre.%trActcd funds comprisc thosc funds which thc mcmbers are tree ti) usc in 41CCI)rdancc wilh the
Lharitabl¢ objccts.
Purpose of deslgnated funds
The Tcrn]inal Liabililic% and Operations fund 1.8 to cover the opcrational co.%ts in the event that
current funding Lcases and to Lovcr the cost of &iny liabilities ari8ing trom the tennination ot-
aclivities.
Purpose of restricted funds
Rcslriuted funds rclale to monies rcccived for a spccific purpose. Any balance As primarily due t()
tlming diffcrcnLe% between rcalisation olrestriclcd inLome on a dLferred basis and associated costs.
18.
TAXATION
As a charity, Wokingheim & Districl Citizens Advice Bureau is cxempt from tax on income and
gains falling within scction 478 ot the Corporation Tax Act 2010 or s256 of the Taxation of
Ch(Irgeable Gains Act 1992 to the extent that thcse arc applied lo its charitable objects. No tax
chargcs have <irisen in thc charity.
19.
RELATED PARTY TRANSACTIONS
There were no related party transactions during th¢ year (2024.. £nil)
20.
CAPITAL COMMITMENTS
There were no capital commitments at 31 March 2025 (2024.. £Nil).