COMPANY REGISTRATION NUMBER: 03204218
CHARITY REGISTRATION NUMBER: 1062219
Wiltshire Citizens Advice
Company Limited by Guarantee
Financial Statements
31 March 2025

Wiltshire Citizens Advice
Company Limlted by Guarantee
Financial Statements
Year ended 31 March 2025
Page
Trustees, annual report (incorporating the director's report)
Independent auditorfs report to the members
Statement of financial activities (including income and
expenditure account)
Statement of financial position
15
16
ststement of cash flows
17
Notes to the financial statements
18

Wiltshire Citizens Advice
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
The trustees, who are also the directors for the purposes of company law, present their report and the
financial statements of the charity for the year ended 31 March 2025.
Chalrfs report
The UK has experienced some major changes over the past financial year, with strains and levels of
financial burden felt by the majority of families. pensioners and people in general.
The change in government in July 2024 has shown no perceptible improvement to the cost of living, of
spiralling energy costs, of reductions in unemployment or of additional benefits for disabled people,
the waiting lists for operations and procedures within the NHS or the reductions in taxes and other
financial burden5 incurred by average working people within the UK.
This is a sombre summary of the UK'S current situatlon but we need to und8rstand these so as to
appreciate the pressure that exists, which in turn has placed an increased pressure on our own
organisation's resources to r8spond to the calls for help from thousands of people within Wiltshire and
the surrounding area.
This is why Citizens Advice was founded in 1939 as a national charitsble organisation to offor help
and asslstance for ev8ry person within our country.
We are a source of knowledge and experience to any 'govemment of the day,, and are often called
upon to advise on what people in each of our ￿MmunitieS have as needs and expeclations.
Specifically th8 recent highly publicised proposed changes in PIP entitlement, freezing of Universal
Cr8dit health element at current levels untll 2029 for existing claimants and reducing new clalmants to
£50 per week in 2026127 were strongly and vociferously opposed by our organisation and several
other charities, which in turn led to the govemment agreeing to modify this bill and also to delay any
changes lo PIP until a full review is undertaken.
These are actions that Citlzens Advice is often able to positively influence for the good of people in
general. as we have first hand knowledge of the everyday pressures Ihat peop18 have to contend with.
Wilhin Wiltshire Citizens Advice we have been fortunate to receive funding from several organisalions,
led by Wiltshire Council, who have contributed substsntially to our costs, along with many other
organisations such as Pension Wise. MAPS. National Lottery and many others.
Whilst Wiltshire Council (WC) has been our largest contributor. their funding over th8 last ten years

Wiltshire Citizens Advice
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Direetorfs Report) (eontlnued)
Year ended 31 March 2025
has reduced from covering 65 % of our costs, to circa 300/0. and we have needed to look for additional
funding from other areas. We are very grateful for the ongoing support that we have received from
WC. and for agreeing to fund our operation for Ihe next fwe years. which allows us a level of Gertainty
in our future funding.
Many people think that Citizens Advice is funded via the government, and are normally surprised to
learn that we are a registered charity and need to continually find ways to gain the finan￿$ that are
essential to keep our services functioning.
Over the last twelve months, we have helped 12.345 people wilhin Wiltshire with 42.676 issues, and
we have done this via our team of 51 employees and additional much valued assistance from trained
and experienced volunteers, working from our four main offices and also from home, as needs
demand.
Our main areas of assistance have b8@n on Housing and Financial Capability, benefits and tax credits,
including Universal Credit and PIP, and debt. including council tax, rent arrears and fuel debt.
We have handled a variety of other issues. where people have often fell powerless to understsnd and
identify available options, and we have helped with food banks and the issuing of food bank vouchers.
Our team has been tireless in their efforts to offer advice and assistance, and have tried to reach out
to everyone who is in need of advice and assistance within our community.
It is with this in mind that I must commend our CEO Suzanne Wigmore, our Senior Management team
and every person, both employees and valued volunteers for their personal involvement and
commitment to our great organisation.
This is the last report that I will submit, as l inlend to step down from the Trustee Board at the next
AGM in October 2025, having been involved with the organisation for seven years.
It has been an honour to be part of such a team and I know that il will continue to adapt and to offer a
seamless level of assistance to our communty.
Sin￿relY
Barrie Driscoll
Chair of Trustees
Wiltshire Citizens Advice

Wiltshire Citizens Advice
Company Limlted by Guaranteo
Trustees. Annual Report (Incorporating the Director's Report) (¢ontlnued)
Year ended 31 March 2025
Reference and adminlstrative details
Registered eharlty name
Wiltshire Cltlzens Advice
Charity registration number
Company registratlon number 03204218
Prin¢lpal office and registered Trinity House
office
Bryer Ash Business Park
Trowbridge
BA14 8HE
1062219
The trustees
B Driscoll, Chair
D Szanto
E Dark
F Lawl8y
P Jamieson, Treasurer
Rev Dr P Richter
K Haasjes
S Brett
H Alleyne
B Leitch
(Resigned 13 June 2025)
(Appointed 13 February 2025)
(Appointed 26 June 2025)
Auditor
TTCA Ltd
Charte￿d accountants & statutory auditor
269 Farnborough Road
Famborough
Hampshire
GU14 7LY

Wiltshire Citizens Advice
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (¢ontlnued)
Year ended 31 March 2025
Structureg governance and management
WCA is a charitable Company limited by guarantee, incorporated on 28th May 1996 and registered as
charity on 6th May 1997. The company was established under a Memorandurn of Association which
established the objects and powers of the ¢haritsble company and is governed under it5 Articles of
Association.
Wiltshire Cilizens Advice is a member of Citizens Advice, the national umbrella charity.
For debil and credit servi¢es we are authorised and regulated by the Financial Conduct Authority
FRN..617798
The governing body is our Board of Trustees, which meets quarterly and Currently has 9 members
(maximum 15). Trustees are also the directors of the company who are responsible for the strategic
direction and governance of the Charity. they agree the business plan, monitor progress toward
achievement of organisational goals. review operation21 goals, review operational perfomiance and
oversee the management of organisational risk. Meetings musl be quorate with the minimum of 5
Twstee or 500/0, whichever is higher, and each meeting is formally minuted.
The Board is elect8d from its membership by its Members either at its AGM, or where a vacancy
exists. at any time be￿een AGMS. The trustees have power to co-opt not exceedlng one third of the
totsl number of twstees.
The Trustee Board has 2 Committees operating under spectfic delegated authority through approved
Terms of Reference.
Finance and Business Development
People and Engagement
The CEO is responsible for strategic and operational management and is authorised to use resources
through the Senior Management Team. towards the achievements of ECA business objectives.
The Senior Management Team of the organisation comprises of:
CEO- Ihrough whom the Board exercises its Governance
Head of Advice Services
Head of Operations
Regular business meetings are held where perfomiance is monitored, strategically, operalionally and
financially. and polential improvements discusseil. and actions agreed. A scheme of delegation exists
which clearly outlines the delegated authorities of senior staff. Through the activities of skilled and
committed staff and volunteers, managers and Tearn Leaders also discharge their responsibilities.
The Trustee Board carries out an annual skills audit to ensure there is appropriate expertise within its
members. If a gap exists a rigorous recruitment and selection proGess takes place. Prospective
Trustees are provided with a briefing about the organisation and the duties in law of a Charity Trustee.
They are then interviewed by a panel comprising the Chair and at least one other Trustee with the
Chief Executive in attendance and due diligence checks are completed. Following a satisfactory
interview and due diligence process, candidate Trustees are invited to join at least one Boafd meeting
as an observer. before a ￿¢0MMendatIon is made to the full Board that the prospe¢live Truslee be
appointed as a full member.
New trustees undergo a briefing session on the working of the organisation, and they have induction

Wiltshire Citizens Advice
Company Llmited by Guarantee
Trustees. Annual Report {Incorporating the Directorfs Report) (¢ontlnuod}
Year ended 31 March 2025
training. They are given information on the obligations of being a trust88, including employer
responsibilities. They are provided with the Business 8nd Strategic Plans, most recent minutes of
Trustee Board meetings, budgets and financial reports. They are offered access to online training on
financial management, employer responsibility and trusteeship wn by Citizens Advice.
In addition to training for new trustees, existing trustees sp8nd time within the organisatlon alongside
volunte8rs and employees, to maintain awareness of the wider social and policy context in which WCA
provides support for its clients.
There is a tnjstee annual review (similar to an appraisal) system in place. All trustees were able to
discuss and review their inpul and perfonnance with the chair and to talk through involvements for the
Coming year.
Obje¢tlves and actlvlties
Our Purpose
To provide free, confidential and independent advice to help people overcome their problems.
To improve the policies and practices that affect people's lives by becoming a voice for our clients
and consumers on the issu8S that matterto them.
To promote any charitable purpose for the public benefit by the advancement of education, the
protection and preservation of health and the relief of poverty, sickness and distress in particular. but
without limitation, for the benefit of the communty of Wiltshire and the district of Swindon and
surrounding areas.
The CharitWs Vision
People of Wiltshir8 can successfully deal with life's problems.
The Charlly's Values
Fair: LSst8ning to our clients and our staff, respecting each other. valuing diverslty, acting fairly and
working towards a Common goal.
Responsible.. Independent, impartial. honest, non judgementsl and free.
Professional.. Experts in our field, with well trained staff, supportive of each other. empowering our
clients and stsff and acting consistently.
Objectlves and Actlvities
- To provid8 free, confidential and independent advice to help people overcome their problems.
To improve the policies and practices that affect people's lives by becoming a voice for our clients
and consumers on the issues that matter to them.
To promote any charitable purpose for the public benefrt by the advancement of education, the
protection and preservation of health and the relief of povety, sickness and distress in partlcular, but
without limitation, for the benefit of the community of Wiltshire and the district of Swindon and
surrounding areas.

Wiltshire Citizens Advice
Company Llmited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report) (contInU￿)
Year ended 31 March 2025
Achievements and performance
Increased our outreach face to face offer to 11 locations across Wiltshire
Significantly increased the number of calls answered and met the baseline of 6 Calls answered for
every paid advisor working day
Increased our client support by securing more Household Support Fund and emergency grant
support coupled with advice
Increased our paid and pro-bono support to other LCA'S in both back office and advice functions
Consolidaled the way we managed projects and did not replace one team leader to make
ourselves more efficienl and Continue to concentrate resources on frontline advice
Were involved with a number of work streams with Citizens Advice for the review of member
standards and Future of Support Offer.
Strengthened links with a number of partners including being part of the new Carers Together
consortium
Continued to improve our staff and volunteer satlsfaction as measured by our People
Management Survey.
Introduced the use of an Investment plattonn to provide a better income from our reserves
invested.
Finan¢lal revlew
W8 Started the year in a strong position wsth the majority of prOJ￿tS carrying over from 2023124.
Income for 2024125 was £1,559,605 1£1.480.556 in 2023124). Expenditure w8s£1,613,795
{£1.524,601 for 2023124), leaving an overall deficit for the year of £54,190 {2023124 deficit of £44.045).
A detailed analysis of income and expenditure is shown in the Statement of Financial Activities and
notes thereto.
The Charity was able to assist 12,345 people in the year. the significant change being a higher
percentage were helped in an outreach setting face to face. We were delighted to finalty secure a
commission from Willshire Council which gives a more secure source of core income for at least the
following 5 years. Many more people accessed self-help infomiation through our website.
Staff costs form the vast majority of the costs of our charitable a¢tivities. Salarie5. includlng
employers. national insurance and pension contributions, were £1,269,322(£1,244.812 in 2023124>-
Staff costs fomi 79 % of the Organisation's charitable spend.
Further analysis of charitable income and expenditure are given in the Statement of Financial
Activilies and notes thereto.

Wiltshire Citizens Advice
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (conflnu8d)
Year ended 31 March 2025
Flnancial review (continu8dJ
WCA has evolved the way that it manages its received funds and Is using the Insignis plafform to
place money at Competitive investment rates on a range of access from instant to 6 months. These
are all covered by the FSCS scheme and reviewed quarterly by the Finance and Business
Development Committee.
Tru8tses' responsiblllties statoment
The truslees, who are also directors for the purposes of company law, are responsible for preparing
the trustees, report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity twstees to prepare financial ststements for each year which give a
true and fair view of the state of affairs of the charitable company and the inGoming resources and
application of resourc8s, including the income and expenditure. for that period.
In preparing these financial statements, the trustees are required to:
select suitsble aGcounting polici8s and then apply them consistently-
observe the methods and principles in the applicable Charities SORP,.
make judgmenls and accounting estimates that are reasonable and prudent.,
prepare the flnancial statements on the going concern basis unless it is inappropriate to pr8sume
that the charily will continu8 in business.
The twstees are responsible for keeping adequate accounting reMrds that are sufficient to show and
explain the Charity's transactions and disclose with reasonable accuracy at any lime the financial
position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the pr8V8ntion and detection of fraud and other irregularities.
Audltor
Each of the persons who is a trustee at the date of approval of this report confirms that..
so far as they are aware, there is no relevant audit information of which the charity's auditor is
unaware., ané
Ihey have taken all steps that they ought to have taken as a trustee to make Ihemselves aware of
any relevant audlt information and to establish that the charity's auditor is aware of that
information.
Small company provlsions
This report has been prepared in accordance with the provisions appli¢ab18 to companies entitled to
the small companies exemption.

Wiltshire Citizens Advice
Company Limlted by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (¢ontinuedJ
Year ended 31 March 2025
The trustees, annual report was approved on 18 September 2025 and signed on behalf of the board of
trustees by:
B Drfscoll, Chair
Trustee

Wiltshire Citizens Advice
Company Limited by Guarantee
Independent Auditor's Report to the Members of Wiltshire Cltizens Advice
Year ended 31 March 2025
Opinlon
We have audited the financial statements of Wiltshire Cltizens Advlce (the 'charlty') for the year ended
31 March 2025 which comprise the ststement of financial activities {includlng income and expenditure
account), statement of financial position, statement of cash flows and the related notes, including a
summary of significant accounting policies. The financial reporting framework that has b8en applied in
their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Pr8¢ti¢e).
In our opinion the financial statements:
give 8 true and fair view of the state of the charitls affairs as at 31 March 2025 and of its
incoming resources and application of resources, including its income and expenditure, for the
year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted
A¢¢ounting Practice.,
have been pr8pared in accordance wlth the requirements of the Compani8s Act 2006.
Basis for oplnion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS {UK)) and
applicable law. Our responsibilities under those standards are further described in the audito¢s
responsibilities for the audit of the financial statements section of our report. We are independenl of
the charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordanc8 Wlth these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the truslees, use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomed, we have not identified any material uncertainties relating to
events or condilions that, individually or collectively, may cast significant doubt on the Charty's ability
to continue as a going concern for a period of at least twelva months from when the financial
statements are authorised for issue.
Our responsibilities and Ihe responsibilities of the trustees with respect to going concern are described
in the relevant sections of this report.

Wiltshire Citizens Advice
Company Limited by Guarantee
Independent Audltor's Report to the Members of Wiltshire Citizens Advlce
(Continued)
Year ended 31 March 2025
Other inforniation
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other infomation.
Our opinion on the financial slatemenls does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance Gonclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
information and. in doing so, consider whether the other information is materially inconsistent with the
financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether there is a material misstatement in the financial statements or a
malerial misstatement of the oth8r information. If, based on the work we have performed, we conclude
that there is a matgrial misstatement of thls other infomiation. we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescrlbed by the Companles Act 2006
In our opinion. based on the work undertaken in the course of the audit..
the information given In the trustees, report for the financial year for which the financial
ststements are prepared is consistent with the financial statements., and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matt•rs on whl¢h we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not idenlified material misstatements in the Irustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requires us to report to you if, in our opinion..
adequate accounting records have not been kept. or retums adequate for our audit have not
been received from branches not visited by us; or
th8 financial statements are not in agreement with the accountlng records and returns; or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all Ihe information and explanations we require for our audit., or
the trustees were not entitled to prepare the financial ststements in accordance with the small
companies regime and take advantage of the small companies, exemptions in preparing the
directors, report and from th8 requirement to prepare a strateglc report.
10

Wiltshire Citizens Advice
Company Limlted by Guarantee
Independent Auditorfs Report to the Members of Wiltshire Citizens Advice
(cmtinued)
Year ended 31 March 2025
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement, the trustees (who are also the
directors for the purposes of company law) are responsible for the p￿paratIOn 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 to enable the preparation of financial statements that are free
from material misstatement, whether due to fraud or error.
In preparing Ihe financial statement5, the trustees are responsible for assessing the charivs ability to
Continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either inlend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.
11

Wiltshire Citizens Advice
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Wiltshire Citizens Advice
(contlftu￿j
Year ended 31 March 2025
Audilorfs responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from materlal misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. R8asonable assurance is a high level of assurance, but is not a guarantee that
an audit conducted in acwréance with ISAS (UK) will always detect a materlal misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if. indivldually or in the
aggregate. they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
Irregularities, Including fraud. are instances of non-compliance with laws and regulations. We d8sign
procedures in Ilne with our responsibllities. outlined above, to detect material misstatements in respect
of Irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, Including fraud is detailed below..
We identffied areas of laws and regulations that could reasonably be expected to have a material
effect on the financial ststaments from our general commercial and sector experience and through
discussion with the directors and oth8r managem8nt {as required by auditing stsndardsl, the policies
and procedures regarding compliance with laws and regulations. W8 communicated identified laws
and regulations throughout our t8am and remained alert to any indications of non-compliance
throughout the audit.
The potential effecl of these laws and regulations on the financial statements varies considerabty.
Firstly the company is subject to laws and regulations that directly affect the financial stalements
including financial reporting legislation (including related companies legislation). distributable profits
legislation and taxation legislation and we assessed the extent of compliance with these laws and
regulations as part of our procedures on the related financial ststemenl items.
S8condty. the company is subject to many other laws and regulations where the consequences of
non-compliance could have a material effect on amounts or dlsclosures in the financial statement, for
instance Ihrough the imposition of fines or litigation. We indemnified areas as those most likely to have
such an effect.. anti bribery and c8rtain aspects of company legislation. Auditing standards limit the
required audit procedur8S to Identify non-compliance with these laws and regulations to enquiry of the
directors and other management and inspection of regulatory and legal correspondence. rf any.
Owlng to the inherent limitations of an audit, ther8 is an unavoidable risk that we may not have
detected some material misstatement in the financial statements, even though we have properly
planned and performed our audit in accordance with auditing standards. For example the further
removed non-compliance with laws and regulations (irregularities) is from the events and transactions
reflected in the financial ststements, the less likely the inherently limited procedures required by
auditing standards would identify il. In addition, as with any audit ther8 remains a higher risk of
non-detection of irregularitl8s, as these may involve collusion, forgery, intentional omissions.
misrepresentations, or the override of internal controls. We are nol responsib18 for preventing
non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
12

Wiltshire Citizens Advice
Company Limited by Guarantee
Independent Auditor's Report to the Members of Wiltshire Citizens Advice
(contlnued)
Year ended 31 March 2025
As part of an audit in accordance with ISAS {UK), we exercise professional judgment and maintain
professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, design and perfomi audit procedures responsive to Ihose risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve colluslon, forgery. intentional omissions. misrepresentations, or the override
of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the internal control.
Evaluate th8 appropriateness of accounting policies used and the reasonab18ness of accounting
estimates and related disclosures made by the trustees.
Conclude on the approprlateness of the trustees. use of the going concern basis of accounting
and, based on Ihe audit evidence obtained. whether a material uncertainty exists related to
events or conditions that may cast significant doubt on the charity's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in
our auditor's report to the related disclosures in the financial staternents or. if such disclosures
are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained
up to the date of cur auditor's report. However, future events or conditions may cause the charity
to cease to continue as a going concem.
Evaluate the overall presentation, structure and ￿ntent of the financial ststements. including the
disclosures, and whether the financial statements represent the underlying transactions and
events in a manner that achiev8s fair presentstion.
13

Wiltshire Citizens Advice
Company Limited by Guarantee
Independent Audltor's Report to the Members of Wiltshlre Citizens Advlce
r¢Mlinuedl
Year ended 31 March 2025
We communicate with those charged with governance regarding. among other matters. the planned
scope and timing of the audit and significant audit findings. including any significant deficiencies in
intemal control that we identify during our audit.
Use of our report
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part
16 of th8 Compani8s Act 2006. Our audit work has been undertaken so that we might stat8 to the
charity's members those matters we are required to state lo them in an auditorfs report and for no
other purpose. To the full8St extent P8rmitted by law, we do not accept or assume responslbilty to
anyone other than the charity and the charity's members as a body. for our audit work. for this report,
or for the oplnions we have fomied.
Thomas M¢Manners ACA Bsci (Senior Ststutory Auditor)
For and on behalf of
CA Ltd
Chartered accountsnts & ststutory audilor
269 Farnborough Road
Famborough
Hampshire
GU14 7LY
18 Seplember 2025
14

Wiltshire Citizens Advice
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2025
2025
Restricted
funds Total funds Total funds
2024
Unrestricted
funds
Note
Incomo and endowments
Donations and legacies
Charitable activities
other trading activities
Investment income
20.641
411,274
59,129
12.121
20.641
1,467.519
59.324
12,121
29,615
1.375,100
63,651
12.190
1,056,245
195
Total Income
503.165
1,056,440
1,559,605
1.480.556
Expendlture
Expendtture on charitable activities
Total expenditure
9,10
508,141
508,141
1,105,654
1,105.654
1,613,795
1.524,601
1,524,601
1,613,795
Net expenditure
<4,976)
(49,2141
{54.190)
(44,045)
Transfers between funds
(31.906)
31,906
Net movement in funds
{36,882)
(17,308)
{54,190}
(44,045)
ReconGiliation of funds
Total funds brought forward
Total funds carrled forward
412,260
37,690
449.950
493,994
375,378
20,382
395,760
449,950
The statement of financial activities includes all gains and Ioss8s recognised in the y8ar.
All income and exp8nditure derive from continuing activities.
The notes on pagos 18 to 31 form part of those financlal ststemenls.
15

Wiltshire Citizens Advice
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
15
161,035
161,562
Current assets
Debtors
Cash al bank and in hand
117,457
308.822
102.185
395.537
426,279
497,722
Credltors: amounts falling due wlthln one year
Net current assets
17
87,721
125,303
338,558
372,419
Total assets less current liabllltles
499,593
533,981
Creditors: amounts falling due after more than one year
18
54,833
59,032
Provisions
20
49,000
25,000
449,949
Nel assets
395,760
Funds of the charity
Restricted funds
Unrestricted funds
20,382
375,378
37,690
412,260
449,950
Total charity funds
21
395,760
These financial statements have been p￿pared in accordance with the provisions applicable to
companies subject to the small companies. regime.
These financial statements were approved by the board of trustees and authorised for issue on 18
September 2025, and are signed on behalf of the board by:
￿FI￿oI1. Chair
Twstee
The notss on pages 18 to 31 fomi part of these financial staternents.
16

Wiltshire Citizens Advice
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2025
2025
2024
Cash flows from operating activities
Net expenditure
(54,190)
{44,045)
Adjustments for."
Depreciation of tangible fixed assets
Other interest receivable and SiTnilar income
5,543
{12,121)
7,532
{12.190)
Changes in..
Trade and other debtors
Trade and other creditors
Provisions and employee benefits
Cash generated from op8rations
{20.286)
{32,567)
24,000
{6,864)
(85.957)
(89,621) (141,524)
Interest received
12.121
12,190
(77,500) (129.334)
Net cash used in operating activities
Cash flows from inve51ing activities
Purchase of tangible assets
Net cash used in investing activities
(5,016)
(5,016)
(4.121)
(4,121)
Cash flows from financing activities
Proceeds from borrowings
Repayments of borrowings
Net cash used in financing activities
(4,199)
{3,923}
{3,923}
(4,199)
Net decrease In cash and cash equivalents
Cash and cash equivalonts at beginning of yoar
Cash and cash equlvalents at end of year
(86.715) <137,378)
395,537
532,915
308,822
395.537
The notss on pages 18 to 31 fomi part of Ihese financlal Statements.
17

Wiltshire Citizens Advice
Company Llmited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
General information
The charity is a public benefit entily and a private company Ilmited by guarantee, regist8r8d in
England and Wales and a registered charity in England and Wales. The address of the
registered offlce is Trinlty House, Bryer Ash Business Park, Trowbridge, BA14 8HE.
Stalement of compllanco
These financial statements have been prepared in compliance with FRS 102, The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recomm8nded Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 1021) and the Companies Act 2006.
Accounting pollcies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modlfied by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through incom8 or expenditure.
The financlal ststements are prepared in sterling, which is the fvnctional currency of the entity.
Going concern
After reviewing the organisations's budgets and business plan and taking account of the current
economic climate along with its reserves position. the Trustees have a reasonable expectatlon
that the organisation has adequate resources to contlnue in operational existence for the
foreseeable future. For this reason they continue to adopt the going conc8rn basis in preparing
the financial statements.
Judgements and key sources of gstlmatlon uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
Accounting estimates and assumptions are made conceming the future and, by their nature, will
rarely equal the related actual outcom8. The key assumptions and other sources of estimation
uncertainty Ihat have a significant risk of causing a material adjustment to the Garrying amounts
of assets and liabilities within the next financial year have been considered by the trustees.
18

Wiltshire Citizens Advice
Company Limited by Guarantee
Notes to the Financlal Statements {Mntinu•d)
Year ended 31 March 2025
Accounting policie5 (continu•d)
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charily's purposes.
Designated funds are unrestrict8d funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure dec18red by the donor or
through the terms of an appeal. and fall into one of two sub-classes.. restricted income funds or
endowment funds.
Incoming resources
All incoming resources are included in th8 Statement of financial activlties when entitlement has
passed to the charity. it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount Can be reliably measured. The following specific policies
are applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift. receipt is probable and its amounl can be measured ￿lIablY.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured 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 a￿ recognised in the
accounts when received ￿f the value can be reliably rneasu￿d. No amounts are inGluded for
the Gontribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of th8
Contracted s8rvice. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular p￿￿OSe and returned if unspent. in which case
it may be regarded as restricted.
19

Wiltshire Citizens Advice
Company Limited by Guarantee
Notes to the Financlal Statements (continu
Year ended 31 March 2025
Accounting pollcies (continuorf)
Resources expended
Expenditure is reoognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates-
expenditure on raising funds includes the costs of all fundraising activitie5, events.
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all ￿$ts incurred by a charity in undertaking
activities that further its charitsble aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charilable
activities.
other expenditure includes all expendlture th8t is neither relat8d to raislng funds for the
charity nor part of its expenditure on charitable actlvities.
All Costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single aclivity are allocaled directly to that activity. Shared Costs are apportioned
betsveen the activities they contribute to on a reasonable. justifiable and consistent basis.
Tangible assets
Tangible assets ar8 initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairrnent losses. Any tanglble assets carried at ￿valued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulat8d depreciation and subsequent accumulated impaimient losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statemenl of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses.
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depre¢latlon
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows:
Freehold propety
Plant and machinery
20/0 Straight line
250/0 Straight line
Impairment of flxed assets
A review for indicators of impairment is carried out at each reporting dat8, Wlth the recoverable
amount being estimated wh8r8 such indicators exist. Where the carrying value exceeds the
re¢ov8rable amount, the asset is impaired accordingly. Prior impairments are also revi8wed for
possible reversal at each reportlng date.
20

Wiltshire Citizens Advice
Company Limlted by Guarantee
Notes to the Financial Statements (Gontlnu8d)
Year ended 31 March 2025
Accounting poll¢les (continu•d)
Impalmient of fixed assets (contlFJu8d)
For the purposes of impairment testing. when it is not possible to estirnate the reGoverable
amounl of an individual asset. an estimate is made of the recoverable amount of the
cash-generating unil to which the assel belongs. The cash-generating unit is the smallest
identtfiable group of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is. from the
acquisition date. allocated lo each of the cash-generating units that are expected to benefit from
the synergies of the combination, Ir￿SpeCtive of whether other assets or liabilities of the charity
are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a
past event, it is probable that the entity will be required to transfer economic b8nefits in
settlement and the amount of th8 obligation can be estimated reliably. Provisions are recognised
as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount reqUI￿d to settle the
obligation at the reporting date and subsequently reviewed at each reporting dale and adjusted
to reflect the current best estimate of the amount that would be required lo settle the obligation.
Any adjustments to the amounts previously recognised are recognised in income or expenditure
unless the provision was originally recognised as part of the cost of an asset. When a provision is
m8asured at the present value of the amount exp8cted to be required to settle the obligation, the
unwinding of the discount is recognised as a finance Gost in the statement of flnancial actlviti8s in
the period It arises, and is allocated to the appropriate expanditure heading.
Financial instruments
A financial assel or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount rec8ivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortise(i cost.
Where investments in shares 8re publicly traded or their fair value can otherwise be measured
reliably, the inveslment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
21

Wiltshire Citizens Advice
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
Accounting policies {eontinuedJ
Flnancial instruments (c¢￿tinued)
Other financial instruments, induding derivatives. are initially recognised at fair value. unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate. in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured al fair value, with any Changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at ￿st or £mortised cost are reviewed for objective evidence
of Impaimient at the end of each reporting date. If there is objective evidence of Impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equty instruments regard18ss of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed indlvidualty or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amounl would
have been had the impairment not previously been recognised.
Limlted by guarantee
The charity is under the control of its legal members.
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donations
Donations and grants
Small parish and council giving
5.951
9,690
5.951
9.690
9,384
20,231
9,384
20,231
Legacies
LSS Woods Legacy
5,000
5,000
20.641
20,641
29,615
29,615
22

Wiltshire Citizens Advice
Company Limited by Guarantse
Notes to the Financial Statements {¢ontlnu8d)
Year ended 31 March 2025
Charitable activitles
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Grants- core service delivery
Grants and ¢onlractS- restricted projects
411.274
411,274
1,056,245
1.056,245
411.274
1.056.245
1,467,519
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Grants- core service delivery
Grants and contracts- restricted projects
475.213
475,213
899,887
899,887
475.213
899,887
1.375,100
Other trading activities
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Training
Rental income
Local Office Support
550
33.377
25.202
195
745
33.377
25,202
59,129
195
59.324
Unrestricted
Funds
Restricted Totsl Funds
Funds
2024
Training
Rental income
Local Office Support
930
40,781
19,885
2,055
2,985
40,781
19,885
61.596
2.055
63,651
Investment Income
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2025
Funds
2024
Bank Inter8St receivable
12.121
12,121
12.190
12.190
23

Wiltshire Citizens Advice
Company Limited by Guarantee
Notes to the Financial Statements (¢ontlnued)
Year ended 31 March 2025
Expenditure on charitable actlvities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Core service delivery
Restricted projeds
Support Gosts
345,601
345,601
910.155
358.039
910,155
195,499
1.105.654
162.540
508,141
1,613,795
Unrestricted
Funds
Restricted Totsl Funds
Funds
2024
Core servi¢e delivery
Restricted projects
Support costs
394.643
394,643
707,859
422,099
707.859
212,773
209,325
603,968
920,632
1,524,601
All grants made within the year were to individuals, through voucher schemes.
10. Expenditure on charltsble activitles by activity type
Activities
undertaken
directly Support costs
Total funds
2025
Totsl fund
2024
Core service delivery
Restricted projects
Governan￿ costs
345,601
910,155
158,457
190,416
9,166
358,039
504,058
1,100,571
9,166
604,480
910,548
9,573
1.524.601
1.255.756
1,613,795
11. Analysis of support costs
Support costs Total 2025 Total 2024
Staff costs
Premis8S
General office
Governance costs
208,215
84,724
55,934
9,166
208,215
84,724
55,934
9,166
237,750
106.900
67,876
9,572
358,039
358,039
422,098

Wiltshire Citizens Advice
Company Limlted by Guarantee
Notes to the Financial Statements (w)Ilnued)
Year ended 31 March 2025
12. Net expenditure
Net expenditur8 is sta18d after chargingl{¢rediting):
2025
2024
Depreciation of tangible fixed assets
5.543
7,532
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2025
2024
Wages and salaries
Other employee benefits
1,269,322
5,767
1,275,089
1,244.812
10,639
1,255,451
The average head count of employees during the year was 51 12024.. 52). The average number
of full-time equivalent employees during th8 year is analysed as follows..
2025
2024
No.
Management
Administration
Other
32
33
39
40
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
Key Management Personnel
The key management personnel of the charity comprlse of the Trustees, CEO, Head of S8rvice
Dellvery and Head of Operations.
14. Trustee remuneration and expenses
No remuneration or other benefits from employment wilh the charity or a related entity were
received by the trustees
25

Wiltshire Citizens Advice
Company Limited by Guarantee
Notes to the Financial Statements (contlnu
Year ended 31 March 2025
15. Tangible fixed assets
Freehold
property
Plant and
machinery
Tolal
Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
190,610
48,484
5.016
(22,988)
30,512
239.094
5.016
(22,988)
221.122
190.610
Depre¢lation
At 1 April 2024
Charge for the year
Disposals
At 31 March 2025
34,733
2,541
42.799
3.002
(22,988>
22.813
77,532
5,543
122,988)
60,087
37,274
Carrying amount
At 31 March 2025
153,336
7.699
161.035
Al 31 March 2024
155,877
5.685
161.562
16. Debtors
2025
2024
Trade debtors
Prepayments and accrued income
40,862
76,595
41,612
60,573
102,185
117,457
17. Creditors: amounts talling due within one year
2025
2024
Bank loans and overdrafts
Trade creditors
Accruals and deferred income
Social security and other taxes
Other creditors
4.745
2,592
59.174
21,210
4.745
5.266
77.424
20,749
17,119
87,721
125,303
18. Creditors: amounts falling due after more than one year
2025
2024
Bank loans and overdrafts
54,833
59.032
26

Wiltshire Citizens Advice
Company Llmited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2025
19. Deferred income
2025
2024
At 1 April 2024
Amount re18ased to income
Amount deferred in year
At 31 March 2025
37,822
(37.822)
24,586
86,048
(86,048)
37,822
24.586
37,822
20. Provlsions
Dilapidatlons
At 1 April 2024
Addition5
25,000
24,000
At 31 March 2025
49,000
21. Analys1$ of charltable funds
Unrestricted funds
At
J1 March 202
At
1 April 2024
Income Expendlture
Transfers
General funds
412,260
503,165
(508,141)
(31,906)
375,378
At
31 March 202
At
1 April 2023
Income Expenditure
Transfers
General funds
462,156
578,614
<603,968)
{24,542)
412,260
27

Wiltshire Citizens Advice
Company Llmited by Guarantee
Notes to the Financial Statements (condnued)
Year ended 31 March 2025
21. Analysis of Gharitable funds (Continued)
Restricted funds
At
31 Ma￿h 202
At
1 April 2024
Income Expenditure
Transfers
Pension Wise
Wiltshire Money
Wiltshire Council-
resettlement service
support
Macmillan Cancer
Support
Wiltshire Council Carers
MS Society
Access to Justice
Carers
Malmesbury Food Bank
MAPS
Multiply
Salisbury Food bank
Surviving winter
Wessex Water Debt
Advice
National Lottery
291,306
30,495
(291.435)
<23,238)
128
{1)
14,243
6,986
58,319
60.210
4,500
(65,339}
(65,963)
(6,050)
7.020
5.753
1,550
31.061
67,598
87,632
47,043
32,962
(33,543)
(67,634)
(96,228)
(48,003)
<48,006)
2,482
36
309
960
389
8.287
14,697
42
93,625
{92,887)
738
28

Wiltshire Citizens Advice
Company Limited by Guarantee
Notes to the Financial Statements leontlnued)
Year ended 31 March 2025
21. Analysls of charftable funds (¢ontinued)
7,720
HSF4
Devizes Foodbank
Doorway
Debt Modernisatlon
HSF4 Crisis Support
HSF6
Melksham Food Bank
Office of Product Safety
and Standards
Resettlement
Wiltshire Carers
Together
35.000
23,613
(38,589)
(30,840)
1,229
7,227
5,360
13,852
40,000
50,000
6.443
(13,878)
(40,010)
(50,000}
(6.447)
26
10
9,084
45,652
(9.411)
<45,701)
327
49
28,045
(32,452)
1,056,440 (1,105,654)
4.407
37.690
31,906
20,382
At
31 March 202
At
1 April 2023
Income Expenditure
Transfers
Pension Wise
Wiltshire Mon8y
Wiltshire Council-
resettlement service
support
Macmillan Cancer
Support
Wiltshire Council Carers
MS So¢i8ty
Access lo Justice
Carers
Malmesbury Food Bank
MAPS
Multlply
253,027
20,055
(253,028)
(22,913)
(1)
6,987
9,845
40,335
(40,498)
163
53,237
60,210
6,000
17,500
{59,879}
(70,407)
{6,124>
(22,374)
{6,442)
(10,073>
(124)
124
4,843
31
16,639
111
2,204
16,639
25.177
76,756
87,632
(25,288)
(78,960)
(96,495)
17,150
8.287
29

Wiltshire Citizens Advice
Company Limited by Guarantee
Notes to the Financial Statements (contInU￿)
Year ended 31 March 2025
21. Analysis of charitable funds (continued)
Salisbury Food bank
SuNiving winter
Wessex Water Debt
Advice
National Lottery
HSF4
Devizes Foodbank
Doorway
Debt Modernisation
HSF4 Crisis Support
HSF6
Melksham Food Bank
Office of Product Safety
and Standards
Resettlement
Willshire Carers
Together
44.773
66,350
{45,509)
(51,6531
736
14,697
36,253
55,125
28,258
23,254
8,000
(39,907)
{55,3031
(21,0551
{23,3631
(8,076)
3,654
178
517
109
76
7.720
31.838
901,942
(920,632}
24,542
37,690
22. Analysis of net assets between funds
Unrestricted
Funds
Restrlcted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Provisions
161,035
381,311
(63,135)
(54,833)
(49,000)
375,378
161,035
426,279
(87,721)
(54,833)
{49,000)
395,760
44,968
(24,586)
Net assets
20,382
Unrestricted
Funds
Restricled Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Provisions
161,562
422,105
(87,376)
(59.032)
(25,000)
412,259
161,562
75,617
497.722
(37,927) {125.303)
(59,032)
(25,000)
449.949
Net assets
37,690
30

Wiltshire Citizens Advice
Company Llmlted by Guarantee
Notes to the Financial Statements (¢ontlnued)
Year ended 31 March 2025
23. Analysis of ¢hange$ In net debt
At
At 1 Apr 2024 Cash flows 31 Mar 2025
Cash at bank and in hand
Debt due within one year
Debt due after one year
395,537
(4.745)
(59.032)
331,760
(86,715)
308,822
{4,745>
{$4,833)
249,244
4,199
(82,516)
31