REGISTERED COMPANY NUMBER.. 02715290 (England and Wales)
REGISTERED CHARITY NUMBER: 1037480
CITIZENS ADVICE SOUTh GLOUCESTERSHIRE
REPORT OF THE TRUSTEES AND
AUDITED FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 MARCH 2024
Haines Watts
Chartered Accountanls & Statutory Auditors
Old Station House
Station Approach
Swindon
Willshire
SN13DU

crrizENS ADVICE SOUTH GLOUCESTERSHIRE
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Page
Report of the Trustees
Report of the Independent Auditors
8 to 10
Statement of Financial Adlvitles
11
Statement of Financial Position
12
Statement of Cash Flows
13
Notes to the Statement of Cash Flows
14
Notes to the Financial Statements
15 to 23
Detalled Statement of Financial Activltles
24 to 25

C￿1ZENs ADVICE SOUTH GLOUCESTERSHIRE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
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 charilyfor the year ended 31 March 2024. The trustees have adopted
the provisions of Accounting and Reporting by Charities.. Statement of Recomrnended Practice applicable to
charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and activities
The Charity was established for the promotion of any charilable purpose for the benefit of the communily in
South Gloucestershire and surrounding areas by the advancement of education. the protection of heallh and
the relief of poverty. slckness and distress.
More specifically. as a Cilizens Advice it provides free, indepeTrJent. confidential and Impartlal advlce to Ihe
South Gloucestershire community on their rights and responsibilities. rt values diversity, promotes equality and
challenges disGrimination.
The key aims of Citizens Advice are
To provide the advice our people need for the problems they face
To improve the polictes and praCtI￿S that affect ￿Jr people's lives
Our core advice services are delivered from our offices at Yate.
The following organisations also commissloned outreach advice sessions:.
Bradley Stoke Town Council - a weekly session
Emersons Green Town Council - a weekly session
Stoke Gifford Parish Council - a fortnighlly session
Serco Group plc (HMP Ashfield) - a weekly session
Thornbury Town Council - a weekly se&8ion
Yate Town Council - a weekly session
servI￿s are provided through face-to-face consultations. our telephone advice line and outreach sessions.
The Trustees have paid due regard to the Charty Commission's guidance on public benefit in decidlng the
activities undertaken by the service during the year. The Trustees are satisfied that the information provided
in the report and accounts meets the public benefit reporting requirements.
Volunteers play an extremely important part in the deltvery of all our advice services. The servlce has
approximately 25 volunteer5 at any one time, the majority of whom are trained advisers or traitlee advisers.
Most volunteers spend at least 8 hours per week in our offiGe5 - altogether the equivalent of an additional 5.5
full time members of staff.
Details of the Charitls achievements during the year are set out in the Chlef Executive Officer's Raport on
page 3.
Page 1

ctTIZENS ADVICE soirrH GLOUCESTERSHIRE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Incorporation
Citizens Advice South GIoL￿sterShlre is a registered charity and incorporated as a company limited by
guarantee. It has been registered as an independent charity since 13 May 1994, and incorporated as a
company limlted by guarantee on 15 May 1992. It Is govemed by ils Mernorandum and Artlcles of Assoclation.
Al 31 March 2024 the company had 7 members of which 5 are the present members of the Trustee Board.
The maximum liatsility of each member ts limited to one pound.
Governance
The Board is responsible for ensuring that the service complies with the Citizens Advi￿ Membership Scheme.
charity 18glslation and company law. 11 sets the long run strategy for the service in South Gloucestershire
consistent with its overall aims, and delegales the day-to-day management to the Chief Executive Officer who
accounts to the Board for the service's performance.
The Trustees
The following were trustees of Ihe charity on the date of approval of thls reporL'
Date Appointed
1 May2019
30 January 2019 (resigned 22 May 24)
1 August 2018
30 January 2019 (resigned 4 April 24)
8 December 2022
8 February 2023
7th February 2024
141h May 2024
Robert Cole
Philip Jordan
George Leach
Patricia Anne O'Driscdl
John-Paul Corry
Michael Haskell
Deborah Webb
Shaun Murphy
The Trustees are D1￿CtOrS of the Company. The main procedure for the appointment of Trustees Is desutbed
in the Articles of Association. as is the procedure for the eleclion of the Chair. The Trustees have an agreed
procedure for c(Foptions to the Board. Training and support for the Trustees Is primarily provided by Citizens
Advice. Newly appoinled and co-opted Trustee5 are provided with a comprehensive induction to Citizens
Advice South Gloucestershire through visits to our offices and appropriate training courses as well as written
material summarlsing their duties as charity trustees and company directors.
Related parties
Cilizens Advlce South Gloucestershlre qualifies as a member of Citizens Advice, the operating name of Ihe
National Association of Citizens Advice, which provides a stringent regulatory framework for the highest
standards of advice and casework management as well as monitoring progress against these standards.
Operating policies are independently detemiined by the Trustee Board of Citizens Advlce South
Gloucestershire in order to fulfil its charitable objecls and comply with the national membership requirements.
The charity co-operates and liaises with a number of other advice services. local charities and local authorities.
including Soulh Gloucestershire Council. on beh21f of clients. It is the lead partner in Advi￿ South
Gloucestershire, together with North Bristol Advice Centre and Age UK Soulh Gloucestershire, Talking Money
and Bristol Law Centre. This is the umbrella organtsation for advice providers contracted by South
Gloucestershire Council to provide debt and benefrts advice for its residents.
We continue to offer telephone advice for clients uslng the CitA Single Queue Advicdine. This is where CitA
have been looking at how to meet more demand across the service, and in particular on the phones. The aim
is to provide a high-quality service that is available to people when they need it and be accessible to
everyone. All calls are routed based on where an advisor is available to take a call rather than the client's
locations. Modelling has shown this could help us meet more demarKI.
We also have other specFfic project funding for a to providing high qualily advice via the phone and
webchat and thls is also asslsted by volunteers.
Page 2

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
Major risks
The Trustees recognise that any major risks to which the charty is exposed need to be reviewed and systems
put in place to mlligate those risk5. To that end, the Ctbzens Advice South Gloucestershire Is continually
monitoring and managlng its risk, reviewing the corporate risk register and ensuring action plans are in place
to miligate its key risks.
Statement of Intemal Control
In accordance with good Infomiation Assurance praclice. the Trustees review the seNice's Information Risk
policy at least annually. This was last done on 191h September 2023. The Trustees are pleased to say that.
to the best of their knowledge and belief, there were no incidences of non-compliance in Ihe year 2023124.
We reviewed the detail of the policy and decided that it was sufficiently effective and met the Trustees,
requirements to maintain the highest levels of infomation assuranc£ appropriate to the identified risks.
Sources of funding
There 15 no charge for services provided by the charily to the client, and as a charity the ongoing provision of
the service to the community depends wholly therefore upon grants and don4tions from the Gommunity. To a
large extent these funds are channelled to the charity via local Town and Parish Councils and by the South
Gloucestershire Council itself on the basis that the charily provides a crit￿1 socio l e¢onomiG benefit to the
longer term well-being of local communities and that rts presence in South Gloucestershire is appreciate(I by
the cornmunity as a whole as value for money.
The Directors and Trustees extend their gratitude to South Gloucestershi￿ Council which has continued to
support many of the core activilies of the charity, in particular the provision of debt and benefit advlce to people
living in the Council's priority neighbourhoods. We arevery appreciative ofthe donations, both large and small,
of the Town and Parish Councils,, their donations are noted in full in the following pages. We must also thank
Br8dley Stoke Town Council. Emersons Green Town Council. Stoke Gifford Parish Council, Thornbury Town
Council and Yate Town Council for the opportunity to provide a dedicated advice service to their residents.
Bristol Water and Wessex Water have. for a number of years, given additional resources allowing us to provide
exlra money advice services for people with water debts, among others. Their investment has supported real
and lasting change for many families,
We have also had funding from Citizens Advice National enabling us to give Energy Best Deals to clients.
Comparlng energy tariffs and maximlslng their income by assisting with checks for benefit entitlement and also
assisting in completing disability forms. On top of this funding we have also been funded lo provide the
Untversal Support: Help to Claim ProjeGt enabling us to employ 3 FTE advisors to assist clients in making a
universal credit claim on-line and give support and assistance up to their first correct pa￿nen1.
The charity did not have any borrowings from either providers of funding or other sources at the balance sheet
date,
The Trustees recognise the skills, knowledge and experience of the volunteers and staff who are making such
a difference to lives in South Gloucestershire. They are well led by our Chief Executive Office. Chantal Watts,
who was promoted to this role this year in recognition of her particular skills and experience. We thank them
for 811 their hard work achievements.
CHIEF EXECUTIVE OFFICERS'S OPERATING AND FINANCIAL REVIEW
Advice Services
The pandemic seems a long time ago, but yet we are still dealing with the aflermath of the financial
complications. Many are still facing a cost of living crisis and although there ha5 been a decrease in fuel, food
and petrol prices, we are still finding thal many households are in a crisis situation, many of which are dual
income households.
Page 3

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
With the additional funding from SGC with their additional cost of living support, we have been able to increase
the capacity to see clients finding hardship and increase our training for new advisors to come on board.
We have worked closely with our local town arKI parish councli and have opened outreaches in Emersons
Green and Lyde Green. with Staple Hli I being launched on 51h July.
We have On￿ agaln exceeded targets and continue lo see an Increase of 20% of clients compared to lasl
year's stats.
Our HTC project has increased by 50 /0 and we now have 4 FTE working on this projeGt. They are now de81ing
with the managed migration in force from legacy benefits over to Unlversal Credit in the area.
We continue to work with Ioc81 advice partners in building a strong relationship with Soulh Gloucestershire
Council and we are lead for the South Glos Welfare and Debt Advi￿ Services.
Advlce trends
Demand for advi￿ Continues to increase. year on year. In 2023124 we helped 7,264 people cornpared to
5.933 last year with nearly 26,000 issues. We had £9,676,318 in financial outcomes and £644,029 of debts
written off comparetj with £168,932 last year.
The biggest area of advice remalns Wetfare Benefits, the top two issues being Universal Credit (10,420 Issues)
and Personal Independent Payments {1,726 issues).
The top areas of debt is now Gounco tax arrears {440) and then Debt Relief Orders (355).
Other actlvities
The Servi￿ offers excellent value for money, adding to the area's social capital through our investment In our
volunteers and helping to build the resilience of the local community. Our working relatiDnshlp wilh South
GIOU￿$ter$hIre Council and our other local partners is excellent, and I look forward to continulng to build on
this in what could be a trying year.
Factors Affecting the Achlevement of Objectives
There are no slgntficant factors affecting the achievement of the Charity's objectives other than funding
conslraints, which, together with a growing pressure on Space, Ilmit our ability to employ and deploy sufficient
staff and train sufficient numbers of volunteers in order to meet the advice needs of the area's residents.
We are hoping to secure the purthase of new premlses later this year. which will enable us to grow, taking on
new projects and staff and the training of new volunteers.
Chantal Watts
Chief Executive Officer
Page 4

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
Financial Review
The financial results of the charity for the year ended 31 March 2024 are set out on pages 11 and
12 together with the supporting notes thereafter.
Unrestricted income of £461.732 includes the Sum of £180.956 received and subsequently passed on for vn)rk
carried out by partners within the SGC conlract.
Total income recelved from restrtcted sources was £366.037.
The Slatemenl of Financial Activities shows a net increase of £9,978 for the year. In tot81. net movement In
resources for the year amounted to an increase of'£9.978 in the Charity's reserves to £336,095 of which
£282,662 was unrestricted {2023 £53,433).
Our policy is to hold financial reswves equivalent to in the region of 3 nomial operating expenditure. At 31 st
March 2024 this is a reserve of £200.000. As at 31 st March 2024 the Charity has unrestricted free reserves of
£272,097 which is in excess of the desired level.
Remuneration
The remuneration of salaried staff ts based on pay scales which are extensively used in the voluntary and
community 5eclor. The scales ￿late to detailed job descripttons for each employee and take into arxount the
size of the business and level of responsibility within it. Objectives are set periodically and all employees are
entitled to an annual review.
Future Plans
Over the course of the last year. Y￿ have been in th8 process of purchasing our own prerni5es which is being
funded partly from our reserves and partly by way of a mortgage. We anticipate completion of the purchase
will take place during Q21Q3 of 2024125.
In the medium term, there is no Ghange in the strategy being followed bythe charty., we understand our offering
and our syslems of delivery in term5 of location of outlets and comrnunication methods. For the longer run, we
shall be putting more emphasis on income generation and the devdopment of partnerships.
Page 5

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02715290 (England and Wales)
Reglstered Charlty number
1037480
Reglstered offlce
Kennedy Way
Yate
South Gloucestershire
BS37 4DQ
Trustees
Mr G Leach
MrRHCole
Mr P Jordan (resigned 22 May 2024)
Ms P A O'Driscoll (resigned 4 April 2024)
Mr E A Ozer (resigned 13.11.23)
Mr C Puxley (resigned 23.6.23)
Mr J Corry
Mr M J Haskell
Deborah Webb
Shaun Murphy
Company Secretary
Mrs A D Wood
Auditors
Haines Watts
Chartered Accounlants & Statutory Auditors
Old Station House
station Approach
Swindon
Willshire
SN1 3DU
Page 6

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees (who are also the directors of Citizens Advice South Gloucestershire for the purposes of company
law) are responsible for preparing Ihe Report of the Trustees and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice) including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK
and Republic of Ireiand..
Company law requires the trustees to prepare financial statements for each financial year which give a true
and fair view of the stste of affairs of the charitable company and of the incoming resources and application of
resources, including the income and expenditure. of the charitable company for that period. In preparing those
financial statements. the trustees are required to
select suitable accounting policies and then apply them consistently
observe the methods and principles in the Charity SORP..
make judgements and estimates that are reasonable and prudent:
prepare the financial statements on the going concern basis unless it is inappropriate to presume that th8
charitable company will continue in busine5S.
The trustees are responslble for keeping proper accounting records which disclose with reasonable accura
at any time Ihe financial position of the charitable company and to enable thern to ensure that the financial
statements Comply with the Companies Acl 2006. They are also responsible for safeguarding the assets of the
charitable company and hen￿ for taking reasonable steps for the prevenlion and detection of fraud and other
irregularities.
In so far as the trustees are aware:
there is no relevant audit infomiation of whrch the charltable company's auditors are unaware; and
the trustees have taken all steps that they ought to have taken to rnake themselves aware of any relevant
audit infomiation and to establish that the auditors are aware of that information.
AUDITORS
The auditors, Haines Watts. will be proposed for re-appointment at the forthcoming Annual General Meeting.
Report of the trustees, incorpor3ting a strateglc reporL approved by order of the board of trustees. as the
company directors. on ..t.3..A.L
.v.&Q...ALS..Z*.... and slgned on the board's behalf by:
stee
Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
Oplnlon
We have audited the financial statements of Citizens Advice South Gloucestershire (the 'charilable companl)
for the year ended 31 March 2024 which comprise the Statement of Financial Acttvities. the Statement of
Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary
of signrficant accounting policies. The financial reporting framework thal has been applied in their preparation
is applicable law and United Klngdom Accounting Standards (United Kingdom Generally Accepted Accounling
Practice), including Financial Reporting Standard 102 'The Financial Repjrting Standard applicable in the UK
and Republic of Ireland..
In our opinion the financial 5tatements'.
give a true and fair view of the state of the charitable companys affairs as at 31 March 2024 and of Ils
incoming resources and application of resources. including its income and expenditure. for the year then
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,
including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and
Republic of Ireland.; and
have been prepared in accordance with the requir8ments of the Companies Act 2006.
Basis for opin50n
We conducted our audit in accordance wilh International Standards on Auditing (UK) (ISAS {UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities
for the audit of the financial slalemenis section of our report. We are independent of the charitable company
in accordance with the ethlcal requirements that are relevant to our audit of the financial statements in Ihe UK,
including the FRC'S Ethical Standard, and we have fijlfilled our other ethical responsibilities in accordance wilh
these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our opinion.
Conclusions relatlng to golng concem
In auditing the financial statements, we have concluded that the trustees, use of the golng con￿rn basis of
accounting in the preparatlon of the financial statemenis is appropriate.
Based on the work we have perfomied. we have not Fdentified any material ur￿erta1ntieS relating to events or
conditions that, individually or collectivdy. may cast significant doubt on the charilable company's 8bilily to
continue as a going concem for a period of at least twelve months from when the financial statements are
authorised for issu8.
Our respon5ibllities and the responsibilities of the trustees wtth respect to going con¢em are described in the
relevant sections of this report.
Other informatlon
The trustees are responsible for the other information. The other information comprises the infomation
included in the Annual Report. other than the financial statements and our Report of the Independent Audltors
thereon.
Our opinion on the financial staternents does not cover the other informalion and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assuran￿ conclusion thereon.
In connection with our audit of Ihe financial siatements. our responsibility is to read the other informatlon and,
in doing so, consider whelher the other infornialion is materially inconsislent with the financial statements or
our kno￿edge obtained in the audit or otherwise appears to be materially misstated. If we identify such
materlal inconsistencies or apparent material misstatements, we are required to determine whether this gives
rise to a material misstatement in the financial statements themselves. If, based on the work we have
performed. we conclude that there is a material misstalement of this other information, V￿ are required to
report that fact. We have nothing to report in this regard.
Opinions on oth8r matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Report of the Trustees for the financial year for which the financial statements
are prepared is consistent with Ihe financial statements; and
the Report of the Trustees has been prepared in accordance with applicable legal requlrements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the
course of Ihe audil, we have not Identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to
report to you if, in our opinion..
adequate accounting records have not been kept or returns adequate for our audit have not been received
from branches not visited by us; or
the financial statemenls are not in agreement with the accounting records and returns." or
certain dlsclosures of trustees, remuneration specified by law are not made. or
we have not received all the infomiation and explanations we require for our audit.
Responslblllties of trustees
As explained more fully in the Slatement of Twstees, Responsibilitlés, the trustees (who are also the dlrectors
of the charitsble company for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view. and for such internal control as the
trustees determine is necessary lo enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the flnancial statements, the trustees are responsible for assessing the charitable companYs
ability to continue as a going concern. discloslng, as applicable. matters related to going concem and using
the going concern basis of a¢￿v￿tIng unless the trustees either intend to liquidate the charitable company or
to cease operations, or have no realistic alternative EKJt to do so.
Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
Our responsibilities for the audit of the financial statemènts
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misslatement. whether due to fraud or error. and to issue a Report of the Independent Auditors
that Includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misslatemenls can arise from fraud or error and are considered material rf, Individually or in the aggregate,
they could reasonably be expected to influence the economic deeAsions of users taken on the ba51s of these
financlal statements.
The exlent to which our procedures are capable of detecting irregularities. including fraud is detailed below-
We obtain8d an understanding of the legal and regulatory framework applicable to both the charity itself and
the environment in which it operates. We identified 8reas of laws and regulations that could reasonably be
expected to have a material effect on the financial statements from our sector experience and through
discussion wilh the directors and other managefflent. The most significanl were Idenlrfted as the Companles
Act 2006, UK GAAP (FRS102), Charities Act 2011 and relevant tax legislation.
We considered the extent of Complian￿ wilh those laws and regulations as part of our procedures on the
related financial statements. Our audit procedures included:
- making enquires of trustees and management as to where they conslder there to be a susceptlbllSty to fraud
and whether they have any knowledge or suspicion of fraud;
oblaining an understanding of the intema ￿ntrOl$ established to mitigate risks related to fraud or non-
compliance with18ws and regulalions:
assesslng the risk of managemenl override induding identifylng arKI testing joumal entries,.
- challenging the assumptlons and judgements rnade by managemenl in its signfficant accounting estimates.
Despite the audit being planned and conducted in accordance wlth ISAS {UK) there remains an unavoidable
risk that material misstatements in the financial statements may not be detected owing to inherent limltations
of the audit. and that by their very nature. any such instances of fraud or irregularity likely involve colluslon,
forgery, intentional misrepresentations. or the ove￿Ide of internal controls.
A furlher description of our responsibilities for the audit of the financia statements is located on the Financial
Reporting Council's website at www.frc.org.uklauditorsresponsibilities. This description forms part of our
Report of the Independent Auditors.
Use of our report
This report is made solely to the charitable companvs members, as a body, in accordance with Chapter 3 of
Parl 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate to the
charilable ¢ompanVs members those matter5 we are required to state to them in an auditors, report and for
no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone
other than the charitable company and the charitable companls members as a body, for our audit work. for
this report, or for the opinions we have formed.
Se￿ ALA
SUSAN PLUMB (Senior Statutory Auditor)
for and on behalf of Haines Watts
Chartered Accountants & Statutory Auditors
Old Station House
Station Approach
Swindon
Wlllshire
SN13DU
Page 10

CITIZENS ADVICE soirrH GLOUCESTERSHIRE
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024
2024
Total
funds
2023
Total
funds
Un￿striCted Restricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
459.776
366,037
825,813
497,855
Investment income
1.956
1.956
910
Total
461.732
366.037
827,769
498,765
EXPENDITURE ON
Raising funds
2,162
2,162
Charitable actlvlties
Provisjon of advice
443,459
372.170
815,629
576,992
Total
445,621
372,170
817 791
576,992
NET INCOMEI{EXPENDITURE)
Transfers between funds
16,111
43421)
(6,133)
43,421
9,978
{78,227)
14
Net movement in funds
{27.310)
37,288
9,978
(78,227)
RECONCILIATION OF FUNDS
Tot21 funds brought forward
309.972
16.145
326.117
404.344
TOTAL FUNDS CARRIED FORWARD
282,662
53,433
336,095
326,117
The notes fO￿n part of these financial statements
Page11

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
STATEMENT OF FINANCIAL POSITION
31 MARCH 2024
2024
Total
funds
2023
Toial
funds
Unrestricted Restricted
funds
funds
Notes
FIXED ASSErs
Tangible assets
11
10.565
10,565
3,276
CURRENT ASSETS
Debtors
Cash at bank and in hand
12
28.926
298.282
28,926
351,715
10,393
364,341
53,433
327,208
53,433
380.641
374,734
CREDITORS
Amounts falling due within one year
13
(55.111)
(55,111)
{51.893)
NET CURRENT ASSETS
272 097
53,433
325.530 .
322,841
TOTAL ASSETS LESS CURRENT
LIABILITIES
282,662
53,433
336.095
328,117
NET ASSETS
282.662
$3,433
336.095
326,117
FUNDS
Unrestricted lunds
Rastricted funds
14
282,662
53.433
309,972
16.145
TOTAL FUNDS
336 095
326,117
The fin
nclal statements were approved by the Board of Trustees and authorised for issue on
.1¥5.L....Zo.2k and were signed on its behalf by.
or
Trustee
The notes fom part of these financial statements
Page 12

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
sTATEmE￿r OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating actlvities
C8sh generated from operations
54.513)
Net Cash used in operating activities
3.688)
64,5131
Cash flows from investing activltles
PurGha5e of tangible fixed assets
Interest received
(10,896)
1,956
(2.087)
910
Net cash used in investing activities
Change In Cash and cash equivalents
In the reporting period
Cash and cash equlvalents at the
beginning of thè reporting period
(12,626)
{55,690)
364,341
420.031
Cash and cash equivalents at tho end
of the reporting period
351.715
364,341
The notes form part of these financial stalements
Page 13

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
NOTES TO THE STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
RECONCILIATION OF NET INCOMEI{EXPENDITURE) TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2024
2023
Net incomel(expenditure) for the reporting period (as per the
Statement of Financlal Activities)
Adjustments for:
Depreciation charge5
Interest received
{Increaseydecrease in debtors
Increase in creditors
9.978
(78,227)
3.607
(1,956)
(18,533)
2.610
(910)
939
21.075
Net cash used In operations
54,513)
ANALYSIS OF CHANGES IN NET FUNDS
At 114123
Cash flow
At 3113124
Net cash
Cash at bank and in hand
364.341
351,715
364.341
12,626
351,715
Total
364.341
12,626
351.715
The notes forrn part of these financlal statements
Page 14

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, whlch is a public benefrt entity under FRS 102,
have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by
Charities: Statement of Recommended Practi￿ applicable to charilies preparing their accounls in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS
102) (effective 1 January 2019),. Financial Reporting Standard 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland. and the Companies Act 2006. The financial statements
have been prepared under the historical c05t convention.
The financial stalements are prepared In sterling, which is the functional currency of the entity and is
rounded to the nearest £.
Going concern
The South Gloucestershire Council Contract re-commissioned for a further 5 year in April 2022 and the
Citizens Advice (Help to Claim) through to March 2026. A number of other projects are also funded
through to March 2026. We do have an active contingency plan for the Ios5 of these major funding
sources which demonstrates a managed risk approach to goiro concern. Accordingly, the financial
statements have been prepared on a going concern basis.
Income
All income is recognised in the Statement of Financial Activities once Ihe charity has entillemenl to the
funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Llabilities are recognÈsed as expenditure as soon as there Is a legal or constructive obligation committing
the charity to that expenditure, tt Is probable that a transfer of economic benefits will be required in
settlement and the amount of the obligation can be rneasured reliably. Expenditure is accounted for on
an accruals basis and has been classified under headings that aggregate all cost related to the category.
Where costs cannot be directly attributed to particular headings they have been allocated to activities
on a basis consistent wilh the use of resources.
Tanglble fixed assets
Depreciation is provided at Ihe following annual rates in order to write off each asset over its estimated
useful Itfe.
Plant and machinery
33% on cost
Taxatlon
The charily is exempt from corporation tax on its charitable actNities.
Fund accounting
Unrestricted funds can be used in accordance with the tharitable objectives al the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charlty,
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is induded in the notes to the financial
statements.
Hire purchase and leasing commltments
Rentals paid under operating leases are charged to Slatement of Financial Activities on a straight
line basis over the period of the lease.
Page 15
continued...

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - continued
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the
charitable companls per￿lon scheme are charged lo Ihe Statement of Financial Acllvitles in the period
to which they relate.
Oabtors
Trade and other debtors are recognised at the settlement amounl due. Prepayments are valued at the
amounl prepaid.
Creditors
Creditors are recognised where Ihe 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 lo setlle Ihe obligation can
be measured or estimated reliably. Creditors are re￿gnised at their settlement amount.
DONATIONS AND LEGACIES
2024
2023
General donations
Town & Parish donations
Grants
18,222
10,425
797,166
868
4,250
492.737
825.813
497,855
Included above is £366,037 restricted income (2023: £195,241).
Grants recelved. included in the above. are as follows:
2024
2023
Grant from South Gloucestershire Council
Grant from St Monica's Trust
Grant from Bradley Stoke Town Council
Grant from Yate Town Council
Grant From Quartet Foundation
Grant from Citizens Advice
Thornbury Town Council
Grant from Stoke Gifford Parish Council
Grant from Wessex Water Servi￿5 Ltd
Grant from Emersons Green Town Council
Grant from Serco Group plc
Grant from Citizens Advice (Help to Claim)
Grant from Bristol Water
Grant from Cilizen Advice (other)
North Bristol Foodbank
Gloucestershire Society Award for dient
Grant from Quartet Community Fund (J&M Britton Charitable Trust)
Grant from CiL4- One off payment to support core ￿$1S
Grant from Bristol Wessex Billing Services
Grant from National Grid
Ingeus
Pelican
National Lottery Communily Fund
350,408
14,937
15,834
16,384
5,000
48,834
15,284
8,080
4.500
14.835
15.476
191.484
3,528
193,806
14,937
15,524
11,535
13,960
5,900
7,770
14.880
136.817
1,176
11,812
27.370
770
10,000
15,000
3.960
7.520
28.902
10,000
14,296
4,500
35.884
797.166
492.737
Page 16
continued...

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THEYEAR ENDED 31 MARCH 2024
INVESTMENT INCOME
2024
2023
Deposit account Interest
1,956
910
RAISING FUNDS
Raising donations and legacies
2024
2023
Fundraising costs
2.162
CHARITABLE ACTivrriES COSTS
Total
Funds
2024
Total
Funds
2023
Unrestricted
Funds
Restricted
Funds
Provision of advi
Support costs
411.133
32.326
783,303
32,326
561,984
15,008
372.170
443,459
372,170
815,629
576,992
SUPPORT COSTS
Governance
Costs
Management
Totals
Support costs
10,389
21,937
32.326
NEf INCOMEI{EXPENDITURE)
Net incomel(expendEture) is stated after chargingl(creditirvJ):
2024
2023
Depreciation - owned assets
3,607
2.610
AUDITORS. REMUNERATION
2024
2023
Fees payable to the charitVs auditors for the audit of the chariws
financial statements
3,840
4,065
Page 17
continued...

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES, REMUNERATION AND BENEFrrs
There were no trustees, remuneration or other benefrts for the year ended 31 March 2024 nor for the
year ended 31 March 2023.
Trustees. expenses
No trustees received any reimbursed expenses for the year ended 31 March 2024. (One trustee
received travel costs of £55 in 2023)
10. STAFF COSTS
2024
2023
Wages and salaries
Soclal security cosls
Other pension costs
514,577
41,176
28.982
356,137
29,681
19.035
584.735
404,853
In addition, the Charity utilised the services of up to 25 volunteer slaff each providing 10 hours per week
on average.
The average monthly number of employees during the year was as follov45:
2024
2023
Administrative staff
Advice staff
Project staff
13
14
No employees received emoluments In excess of £60.000.
Key management personnel include all persons that have authority and responsibility for planning,
directing and controlling Ihe activilies of the charity. The total compensalion pad lo key management
personnet for services provided to the charity was £56,816 (2023: £54,770).
Page 18
continued...

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS _ continued
FOR THE YEAR ENDED 31 MARCH 2024
41. TANGIBLE FIXED ASSETS
Plant and
machinery
COST
Al 1 April 2023
Additions
Distjosals
20,884
10,896
10,224)
At 31 March 2024
21.536
DEPRECIATION
At 1 April 2023
Charge for year
Eliminated on disposal
17,588
3,607
10,224)
At 31 March 2024
10,971
NET BOOK VALUE
At 31 March 2024
10,565
Al 31 March 2023
3,276
12. DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
2024
2023
Prepayments and accrued Income
28.926
10,393
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
SockRI securfly and other taxes
AGcruals and deferred income
11.325
43.786
9,265
42,628
55,111
51,893
Included above is £15.200 of deferred income {2023: £32,978). This income has been received but
relates to activity to be urKlertaken in the next financial year.
Page 19
continued...

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS - Continued
FOR THE YEAR ENDED 31 MARCH 2024
14. MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
Al
3113124
At 114123
Unrestricted funds
General fund
309.972
16,111
{43.421)
282.662
Restricted funds
Universal Credit- Help to Claim
EAP
North Bristol Foodbank
WARM
Yate Town Council
Remote Service Delivery
Ingeus
Property Appeal
{19.554)
9,320
(16.398)
6,136
6,076
2.871
(7,469)
12.885
19,554
9,320
16,398
14,105
. 2,040
20.241
8,116
2.871
7,469
16.145
43,421
53,433
TOTAL FUNDS
326,117
9,978
336,095
Net movement in funds. induded in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestr(cted funds
General fund
461,732
(445.621)
16,111
Restricted funds
Universal Credrt- Help to Claim
EAP
North Bristol Foodbank
WARM
Yate Town Counc51
Remote Service Delivery
Ingeus
Property Appeal
191,857
17.709
30,272
51,805
15,384
31,125
15,000
12,885
(211,411)
(8,389)
(46,670)
(45,669)
(9,308)
(28.254)
(22.469)
(19.554)
9.320
(16.398)
6,136
6,076
2,871
(7,469>
12.885
366.037
372170
6.133
TOTAL FUNDS
827.769
817.791)
Page 20
conbnued...

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
14.
MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Transfers
belween
funds
movement
in funds
At
3113123
At 114122
Unrestrlcted funds
General fund
396,774
(39.223)
(47.579)
309,972
Restricted funds
Universal Credit - Help to Claim
EAP
North Bristol Foodbank
WARM
Yate Town Council
(28,948)
(7,706)
(18.495)
14,105.
2.040
28,948
136
18,495
7.570
14,105
2.040
7,570
39,004)
47,579
16.145
TOTAL FUNDS
78.227)
326.117
Cornparative net movement in funds, induded in the above are as fdlows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
303.524
(342.747)
(39,223)
Restricted funds
Universal Credit- Help to Claim
EAP
North Bristol Foodbank
WARM
Yate Town Council
136,817
11,812
28.140
14.937
3,535
(165,765)
(19,518)
(46,635)
(832)
1,495)
{28.948)
(7.706)
(18,495)
14,105
2,040
195,241
234,245
TOTAL FUNDS
498,765
576.992)
Restricted Funds
Help to Claim - Our Help to Claim service supports clienis in the early stages of their Universal Credit
ciairn. from the application, through to their first paymenL We can help with things like how to gather
evidence for their application or how to prepare for Iheir work coach appointment.
EAP- to provide one-to-one advice to clients In fuel poverty, or in a fuel poverty risk group
Page 21
continued..

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
14. MOVEMENT IN FUNDS- continued
North Bristol Foodbank- to provide direct advice to assist foodbank clients and their families with benefit
queries and other 8reas of general advice and provide a direct referral process wilhin CASG lo more
specialist areas of advice such as debt, energy issues and disability benefit appeals within the foodbank
outlets.
WARM - This is a newly commissioned project working across the primary care networks in South
Gloucestershire to support people with low to moderate menta health needs which are made more
challenging by practical issues such as financial, benefits. employment, housing and relationship
breakdown.
Yate Town COU￿11 - to provide two weekly drop in sessions at our Yate Office.
CItA - Remote Service Delrvery - Funding to enable the additional remote delivery of advice to more
clients via telephoe. webchat and email
Ingeus- A money and debt service to support people on probation across Avon and Somerset.
Property Appeal- A fundraising appeal launched to assist in the refurblshment of our new premises
15. EMPLOYEE BENEF￿ OBLIGATIONS
The amount recognised in income or expendllure as an expense in relation to defined contribution plans
was £19,035 (2023.. £15,515).
16. RELATED PARTY DISCLOSURES
There were no related party transactions for year ended 31 March 2024 or 31 March 2023.
17. TOWN AND PARISH DONATIONS AND GRANTS
2024
2023
Dodington Parish Council
Emersons Green Town Council
Hawkesbury Parish Council
Pucklechurch Parish Council
Rockhampton Parish Council
Falfield Parish Council
Almondsbury Parish Councn
Siston Parish Council
Winterbourne Parish Council
Wickwar Parish Council
Pilning & Severn Beach Parish Council
Hanham Parish Council
Bitton Parish Council
Rangeworthy Parish Council
Doynton Parish Council
Thornbury Town Trust
Frampton Cotterell P8rish Council
Westerleigh Parish Council
2.000
1,000
200
650
50
500
1,000
50
100
100
500
500
250
550
250
500
25
100
550
2,000
2,000
10,425
4,250
Page 22
continued...

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
18. LIMrrED LIABILITY
The charity is a private company limited by guarantee. Each of the members is liable to contribute an
amount not ex￿edIng £1 towards the assets of the charity in the event of liquidation.
Page 23

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
INCOME AND ENDOWMENTS
Donations and legacies
General donations
Town & Parish donations
Grants
18,222
10,425
797.166
868
4,250
492.737
825.813
497,855
Investment income
Deposit account interest
1.956
910
Total Incomlng resources
827,769
498,765
EXPENDITURE
Raising donations and legacies
Fundraislng costs
2,162
Charitable activlti8S
Wages
Social securlly
Pensions
Rent
Rates and water
Insurance
Light and heat
Telephone
505,642
40,258
28,446
10.925
377
3.035
1.444
5.458
347,682
28,786
18,528
16,044
2,265
1,737
15,576
k 11
Postage and stationery
PubliGity and promotion
SGC contract partner costs
Repairs and maintenance
Other motorllravel costs
Training
Subscriptions and reference materials
Miscellaneous
Depreciation of langible fixed assets
7.614
340
148.876
6.806
1,445
7,714
8.149
3,167
3,607
5.228
492
96.573
2,918
3,497
1,264
15,246
2,942
2,610
783,303
561,984
Support costs
Management
Wages
Social security
Pensions
8,935
918
536
8.455
895
507
10.389
9.857
Governance costs
Auditors, remuneration
Carried forward
3,840
3,840
4,065
4,065
This page does not form part of the statutory financial statements
Page 24

CITIZENS ADVICE SOUTH GLOUCESTERSHIRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Governance costs
Brought forward
Legal fees
3.840
18,097
4.065
21,937
5,151
Total resources expended
817.791
576.992
Net incomel{expendlture)
9,978
78.227)
Thls page does not fom part of the statutory financial statements
Page 25