REGISTERED COMPANY NUMBER: 03358982 (England and Wales)
REGISTERED CHARITY NUMBER: 1064038
REPORT OF THE TRUSTEES AND
JNAUDITED FINANCIAL STATEMENTS FOF
THE YEAR ENDED 31ST MARCH 2025
WELWYN HATFIELD CITIZENS ADVICE BUREAU

WELWYN HATFIELD CITIZENS ADVICE BUREAU
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Statement of Cash Flows
Notes to the Financial Statements
Page
1 to 8
9
10
11
12
13 to 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
(a company limited by guarantee)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2025
The Trustees (who are also the Directors for the purpose of Company Law) have pleasure in presenting their
annual report and financial statements for the year ended 31 March 2025 which are also prepared to meet the
requirements for a directors' report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and
Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Welwyn Hatfield Citizens Advice Bureau operates under the name Citizens Advice Welwyn Hatfield and is
referred to as such in the remainder of this document except where the use of the legal name is appropriate.
Objectives and activities
•
We're here for everyone.
We provide free, confidential and independent advice to help people overcome their problems.
• We work to fix the underlying causes of these problems.
• We are a voice for people on the issues that matter to them.
• We value diversity, champion equality and challenge discrimination.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public
benefit when reviewing the aims and objectives of the charitable company and in planning any future activities.
Public Benefit
Having been in operation since 1940 providing free, independent, impartial and confidential advice
to the citizens of Welwyn Hatfield and neighbouring areas, the trustees are satisfied that Citizens
Advice Welwyn Hatfield fully complies with the guidance on public benefit supplied by the Charity
Commission
Main Activities Undertaken to Achieve Aims and Objectives
The principal activity of Citizens Advice Welwyn Hatfield is the provision of free, confidential, independent and
impartial advice, information and counsel for members of the public. The following services are currently
available:
• Foodbank outreach advice services
• Money advice to prevent homelessness
• Advice on disability benefits, including home visits where needed.
• Dedicated advice service for tenants of Paradigm Housing
• Advice for Deaf people on any subject, delivered in British Sign Language or Sign Supported English
Contact details for all services can be found at https://www.cawelhat.org.uk/services/.
As part of the continuing provision of high quality advisory services to the local community the primary
objective is to maintain service provision. We aim to do that by recruiting and training more face to face and
telephone advisers.
To obtain the funding required to provide services, applications are made to various local and national
providers of community finance. Advertisements are placed for advisory staff both as paid employees and
volunteers, induction and training being provided to the extent that necessary knowledge and skills are not
pre-existing.
Page 1 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Contribution of Volunteers
The charity receives help and support in the form of voluntary assistance in advising the public and
administering the charity. Citizens Advice Welwyn Hatfield is ever more reliant on the invaluable support of
our volunteers who undertake a range of roles including administration, interpreting, advice, casework and
research and campaign work, and as trustees. In 2024/2025 our advice volunteers provided 5,340 hours of
their time helping us to provide a full and comprehensive range of advice services to the people of Welwyn
Hatfield.
The value of this donated time equates to £138,277 in value to our service. In addition, local solicitors help
clients of the organisation on a pro bono basis.
Citizens Advice Welwyn Hatfield provides a range of advice services from signposting, information and
advice, to specialist casework. These services are delivered by volunteers and paid advisers who deliver
advice by phone, email and face to face appointments through the office in Hatfield town centre and at the
Gracemead food bank. The scope of enquiries covers the full range of Citizens Advice subject areas
including benefits, debt, housing, employment, consumer, family, legal, immigration, health and education.
ACHIEVEMENT AND PERFORMANCE IN 2024-2025
We supported 3,350 clients with 19,836 issues, resulting in financial gains of nearly £3 million in total. 48%
of clients have a disability or long term health condition and often require longer term support from us. We
support clients who have struggled to get the help they need from other services, ensuring we tailor our
advice to their support needs wherever possible.
Benefits, debt and housing continue to be the top issues clients bring to us. Benefits enquiries made up 22%
of all issues, with over a third of these relating to Personal Independence Payments. Often, the initial query
comes with other layered issues including consumer, employment, education, health and community care,
and immigration. Our team can work with these issues or refer clients onto specialist services in our
During 2024/2025, volunteers and paid staff worked both in the office and remotely.
Citizens Advice Welwyn Hatfield remains the only independent advice service within Welwyn Hatfield which
is able to offer quality assured advice across the full range of advice subject areas and also contributes to
the local economy by providing training opportunities for volunteers many of whom then go on to gain
employment in addition to providing a valuable service to their community.
Charitable activities
We expanded our delivery channels by joining Herts Adviceline enabling Welwyn Hatfield residents access
to a phone line during the day, in the evening and at weekends, with calls being answered by the
Hertfordshire network of local Citizens Advice. We have continued to offer advice by email and in person.
Page 2 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Principal funding sources
Clients were assisted through the following services and the Trustees extend their gratitude to the
funders listed:
Welwyn Hatfield Borough Council (WHBC) who continued to support the core operating capacity of the charity
through a community grant, by funding in support of the Homelessness Prevention Project including special
extra tunding for this project. WHBC also funded Household Support Funds to provide assistance to needy
families in the borough including the administration of the project.
Hertfordshire County Council (HCC) for funding advice services in British Sign Language for Deaf people, debt
and benefits advice for people in crisis including special extra funding in this financial year, advice to clients to
mitigate cost of living increases, and a Household Support Fund to provide assistance to needy families in the
borough including the administration of the project.
Paradigm Housing for funding a service to assist their residents with advice.
atfield Foodbank (Together for Change) to fund the presence of a bureau representative at the Hatfie
bodbank to provide advice to foodbank client:
The Salisbury Pool Charity for their contribution towards the core operating costs associated with
advice provision.
Benefits casework provided by volunteers with specialist knowledge and experience.
The charity did not have any borrowings from either providers of funding or other sources at the balance sheet
date.
Page 3 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
FINANCIAL REVIEW
Review of the Year
Income in the year was £525,763 (2024: £600,761). Of this £407,015 (2024: £483,574) related to project
restricted activities. An operating deficit of £47,172 was realised in the year (2024: net deficit £9,470) made
up of a deficit of £38,626 in unrestricted funds and a deficit of £8,546 in restricted funds.
At 31 March 2025 total net funds were £346,902 (2024: £394,074) of which £341,832 represented unrestricted
funds (2024: £380,458) and £5,070 represented restricted funds (2024: £13,616). The restricted funds held
are likely to be used in the current and future years for the projects for which the funds were received, or
returned to the donors.
In the case of the unrestricted funds, a small part is earmarked to meet identified liabilities, with the remainder
being held to meet ongoing costs ensuring that people can still get the help they need to resolve their problems
in the event of a reduction or withdrawal of funding.
Funds in Deficit
There are no funds in deficit at the reporting date and no funding for services provided in 2024/2025
was in arrears at the year end.
Pension Fund Liability
The organisation participated in The Pensions Trust's Growth Plan, a multi-employer scheme which provides
benefits to some 1,300 non-associated participating employers. Liabilities arising in respect of the Plan are
explained in detail in Note 16 to the financial statements.
Reserves Policy
The charity is required to ensure that funds are available in each financial year to meet any reasonable
foreseeable contingency. The organisation will take all necessary steps to ensure as wide a variety of funding
sources as possible, so that at no time in this period would the cessation of one or more funding streams
present so serious a challenge to the future of the organisation, that it could not maintain its valuable client
services without becoming insolvent.
In reviewing the potential costs that could arise should a significant reduction in income be incurred the
Trustees have determined that general reserves should be maintained equal to between 5 and 6 months total
expenditure including that previously funded by restricted income. This would enable the continuation of these
activities for a period whilst replacement funding is secured. The higher General Reserves policy figure at 31
March 2025 equates to £259,993. At the same date the actual General Reserves were £250,824 and were at
a level which are fractionally below of the Trustees' higher target. It is appropriate to clarify that in calculating
target General Reserves a deduction has been made from the Expenditure on Charitable Activities reported
in the Statement of Financial Activities reported on page 10 for that element of the expenditure which
represented disbursements to clients from Household Support funds provided by Welwyn Hatfield Borough
Council, Hertfordshire County Council and Wellfield Trust. Additionally, the Trustees have designated specific
funds totalling £91,008 to meet expected future spending as set out in Note 13 of the Financial Statements.
This Reserves Policy is monitored and reviewed by the Trustees annually.
Investment policy and objectives
The charitable company is permitted by Article 3.19 of its Articles of Association, in furtherance of its objects,
and for no other purpose, to invest or deposit funds in any lawful manner whilst having regard to the suitability
of investments and the need for diversification. The charity does not currently hold material investments.
Going Concern
The Trustee Board has considered the charitable company's activities, together with the factors likely to affect
its future development and performance, the financial position of the charitable company, its cash flows and
liquidity position, taking account of the current market conditions. The previous year's balance on the general
fund of £287,965 has now reduced to £250,824 and the Trustee Board is satisfied that the charitable company
will continue to operate within its own resources for a period of not less than 12 months from the date of issue
Accordingly, the Trustee Board considers it appropriate to adopt the going concern basis in preparing the
Report of the Trustees and these Financial Statements.
Page 4 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Principal Risks and Uncertainties (Continued)
Citizens Advice Welwyn Hatfield has worked on a Corporate Risk Management exercise. A risk management
Strategy and risk register were agreed by the Trustee Board. The Trustees recognise that any major risks to
which the charity is exposed need to be reviewed and systems put in place to mitigate those risks. To that
end Citizens Advice Welwyn Hatfield regularly monitors and manages its risk, reviewing the corporate risk
register and ensuring action plans are in place to mitigate its key risks.
Included
in external risks is that of the loss of funding. The effects of this have been minimised by the
procedures in place, which have resulted in funding being secured from a variety of sources. The charity
continues to seek to diversify its funding
sources. Internal risks are minimised by the implementation of
proceaures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all
operational aspects of the charitable company. These procedures are periodically reviewed to ensure that
they still meet the needs of the charity.
Future Developments
Citizens Advice Welwyn Hatfield aims to continually improve access to its service, and intends to extend its
service to an even wider number of the community through increased provision of telephone advice, and by
exploring the use of other delivery channels.
Citizens Advice Welwyn Hatfield continues to work closely with other Citizens Advice services in Hertfordshire
through the CEOs and ASMs meetings and Herts Adviceline group.
Structure, Governance and Management
Constitution
Welwyn Hatfield Citizens Advice Bureau, a registered charity and a company limited by guarantee wa
originally established in 1940 and was incorporated as a company limited by guarantee on 23 April 1947
Members in ad and bi crate or unincorporated associations interested in furthering the
charity work, who have been approved by the Trustee Board. At 31 March 2025 the company had 8 members
(2024 - 12). In the event of the company being wound up the maximum liability of each member is limited to
The Memorandum and Articles of Association, originally adopted on 17 October 2002, and subsequently
amended on several occasions, most recently on 10 August 2016, are the governing documents of the charity.
Directors
The directors, who are also the trustees of the charity for the purposes of charity law, who served during the
year and up to the date of this report are set out on page 7.
Recruitment and appointment of new trustees
Trustees, who are also Directors, are elected from the local community. When the Board determines that a
new trustee is required, appropriate steps are taken to satisfy the Board that any candidates have the
necessary expertise and commitment, for example by reference to information questionnaires, interviews
conducted by trustees and relevant staff and informal meetings. A qualifying candidate is then recommended
to the Board by an existing trustee, co-opted at the next Board meeting by majority vote of the trustees and
proposed for election at the next AGM.
A separate process agreed by the Trustee Board is followed for the election of the Chair. Qualifying third party
ndemnity provision for the benefit of one or more of the trustees was in force during the year. No other persol
or bodies external to the charity were entitled to appoint persons to the Trustee Board
Page 5 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2025
Structure, governance and management (Continued)
Induction and training of new trustees
Newly appointed Trustees are provided with a comprehensive induction to Citizens Advice Welwyn Hatfield
through the provision of training courses and mentoring by established trustees.
Key Management
The trustees consider that the board of trustees and the senior management team (SMT) comprise the key
management personnel of the charity. The chief executive's salary is reviewed and approved by the Trustee
Board separately.
Organisation
The charitable company operates from rented premises in Queensway House, Hatfield.
Welwyn Hatfield Citizens Advice Bureau is governed by its Trustee Board which is responsible for setting the
strategic direction of the organisation and the policy of the charity. The Trustees carry the ultimate
responsibility for the conduct of Welwyn Hatfield Citizens Advice Bureau and for ensuring that the charity
satisfies its legal and contractual obligations. Trustees meet as a minimum quarterly and delegate the day-
to-day operation of the organisation to senior management. The Trustee Board is independent from
management. A register of members' interests is maintained at the registered office, and is available to the
public. All Trustees give of their time freely and no Trustee received remuneration in the year.
Day to day organisational decisions are delegated to the Chief Executive and other members of the
management team. The organisational structure chart is regularly reviewed.
Related parties
Citizens Advice Welwyn Hatfield is a member of Citizens Advice, the national association for the Citizens
Advice service throughout the United Kingdom. Membership of the national association requires the charitable
company to adhere to rigorous standards in respect of governance, organisational practices and quality of
advice. The Citizens Advice Membership Scheme requires member organisations to undergo an audit of
organisational standards and quality of advice by Citizens Advice auditors every three years. Citizens Advice
Welwyn Hatfield had a Leadership Self Assessment Audit in February 2024 and was successful in both audits.
Operating policies are independently determined by the Trustee Board of Welwyn Hatfield Citizens Advice
Bureau in order to fulfil its charitable objects and comply with the national membership requirements.
The charity also co-operates and liaises with a number of other advisory services, local charities and social
services departments on behalf of clients. Where one of the trustees holds the position of trustee/director of
another charity they may be involved in discussions regarding that other charity but not in the ultimate decision-
making process.
Related party transactions during the financial year are disclosed in Note 15.
Page 6 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Name
Welwyn Hatfield Citizens Advice Bureau also operates as Citizens Advice Welwyn Hatfield
Registered Company number
03358982 (England and Wales)
Registered Charity number
1064038
Registered office
Queensway House
Queensway
Hatfield
Hertfordshire
AL10 OLW
Trustees
JD Whitehead (Chair)
JE Gray (Resigned 19.04.24)
M Songest
M lbbetson
S J Thompson (Appointed 22.05.24)
RK Holmes
FEM Holmes
Company Secretary
N Bromyard
Chief Executive Officer
Independent Examiner
Neil C Harding BA FCA
Bradshaw Johnson
Croft Chambers
11 Bancroft
Hitchin
SG5 1JQ
Sophie Linington
Barclays Bank PLC, Leicester, LE87 2BB
Cafbank Limited, Kings Hill, West Malling, Kent, ME19 4TA
Nationwide Building Society, Kings Park Road, Moulton Park, Northampton, NN3 6NW
which are covered by the Financial Services Scheme without a requirement to register with each
institution individually.
Page 7 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2025
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees (who are also the directors of Welwyn Hatfield Citizens Advice Bureau for the purposes of
company law) are responsible for preparing the Report of the Directors and Trustees and the financial
statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
Company law and Charity Law require the Directors and Trustees to prepare financial statements for each
tinancial year which give a true and fair view of the state of affairs of Welwyn Hatfield Citizens Advice Bureau,
the incoming resources and application of resources, including the income and expenditure, and of the surplus
or deticit for that period. In preparing those financial statements, the Directors and Trustees are required to:
- select suitable accounting policies and then apply them consistently
- make juagements and estimates that are reasonable and prudent
- state whether applicable accounting standards and the Charities SORP have been followed, and explain
where they have not been followed, and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any time the financial position of the charitable company and to enable them to ensure that the financial
statements comply with the Companies Act 2006.
The Trustees are responsible for ensuring that the company maintains an adequate system of internal control
designed to provide reasonable assurance that assets are safeguarded against material loss or unauthorised
use and to prevent and detect fraud and other irregularities.
The Trustee Board oversee the information security of all personal information of our clients, staff, funders
and strategic partners that is processed. Welwyn Hatfield Citizens Advice Bureau holds joint responsibility for
client data that is held in our case management system, with the national Citizens Advice Service. An
information assurance management team exists to ensure the confidentiality, integrity and availability of all
personal and sensitive data is maintained to a level which is compliant with the requirements the General Data
Protection Regulation and Data Protection Act 2018.
In accordance with company law, as the company's Trustees, we certify that:
So far as we are aware, there is no relevant information of which the company's independent examiner is
unaware; and as the trustees of the company we have taken all the steps that we ought to have taken in order
to make ourselves aware of any relevant information and to establish that the charity's independent examiner
is aware of that information.
This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating
to small companies.
ON BEHALF OF THE BOARD:
RK Holmes - Treasurer
3 September 2025
Page 8 of 22

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
WELWYN HATFIELD CITIZENS ADVICE BUREAU
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006
(the 2006 Act). Having satisfied myself that the accounts of the Company are not required to be audited under
Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your
charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act). In carrying out my
examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011
Independent examiner's statement
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because 1 am a member
of the Institute of Chartered Accountants in England and Wales which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act;
ог
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of
an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities (Charities SORP (FRS 102)).
have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Neil Hardu
Neil C Harding FCA
Institute of Chartered Accountants in England and Wales
Bradshaw Johnson
Chartered Accountants
Croft Chambers
11 Bancroft
Hitchin
SG5 1JQ
11-11-25
Date: ....
Page 9 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL ACTIVITIES
(incorporating Income and Expenditure Account)
FOR THE YEAR ENDED 31ST MARCH 2025
Income from
Donations and legacies
Charitable Activities
Investment income
Other income
Total Income
Expenditure on:
Charitable Activities
Total Expenditure
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
TOTAL FUNDS BROUGHT FORWARD
Transfer Between Funds
TOTAL FUNDS CARRIED FORWARD
Notes
3(a)
3(b)
4
5
6
Unrestricted
Funds
€
3,927
95,000
16,397
3,424
118,748
157,374
157,374
(38,626)
Restricted
Funds
€
407,015
:
407,015
415,561
415,561
(8,546)
380,458
-
341,832
13,616
-
5,070
All of the above results are derived from continuing activities.
here were no other recognised gains or losses other than those stated above
"he detailed 2024 comparative statement of financial activities is reported in note
The notes on pages 13 to 22 form part of these financial statements
Page 10 of 22
2025
Total
Funds
3,927
502,015
16,397
3,424
525,763
572,935
572,935
(47,172)
394,074
346,902
2024
Total
Funds
€
4,019
582,986
13,706
50
600,761
610,231
610,231
(9,470)
403,544
-
394.074

WELWYN HATFIELD CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL POSITION
Company No. 3358982
AT 31ST MARCH 2025
Unrestricted
Notes
Funds
FIXED ASSETS
Tangible Assets
CURRENT ASSETS
Debtors
Cash at Bank and in Hand
CREDITORS
Amounts falling due within one year
9
10
3,456
360,778
364,234
(18,712)
NET CURRENT ASSETS
TOTAL ASSETS LESS
CURRENT LIABILITIES
Provision for Liabilities
345,522
345,522
(3,690)
TOTAL NET ASSETS
FUNDS
Unrestricted funds:
Designated funds
General Fund
Restricted Funds
TOTAL FUNDS
341,832
13
91,008
250,824
-
341,832
Restricted
Funds
€
58,948
58,948
(53,878)
5,070
5,070
-
5,070
5,070
5,070
2025
Total
Funds
3,456
419,726
423,182
(72,590)
350,592
350,592
(3,690)
346,902
91,008
250,824
5,070
346,902
2024
Total
Funds
€
3,052
493,036
496,088
(100,736)
395,352
395,352
(1,278)
394,074
92,493
287,965
13,616
394,074
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31st March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended
31st March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Section 386 of the
Companies Act 2006 and
requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the
charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the
Companies Act 2006 relating to small companies. The financial statements were approved by the Board of
Trustees on 3 September 2025 and were signed on its behalf by:
nitel
D Whitehead - Cha
RK Holmes -Treasurer
The notes on pages 13 to 22 form part of these financial statements
Page 11 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025
2025
€
Net cash provided by/(used in) Operating Activities (see
below)
Cash Flows from Investing Activities
Interest income
Purchase of Tangible Fixed Assets
Net Cash provided by/(used in) Investing Activities
Change in cash and cash equivalents in the year
Cash and Cash Equivalent at the beginning of the year
(89,707)
Total Cash and Cash Equivalents at the end of the year
16,397
16,397
(73,310)
493,036
419,726
Reconciliation of net income/expenditure to net cash flow from operating activities
2025
(47,172)
-
(16,397)
(404)
(28,146)
2,412
(89,707)
2024
32,651
13,706
-
13,706
46,357
446,679
493,036
2024
Net income/(expenditure) for the year (as per the
statement of financial activities)
Adjustments for:
Depreciation charge
Interest income
Decrease (Increase) in Debtors
increase (Decrease) in Creditors
Increase (Decrease) in Provision for Liabilities
Net cash provided by/(used in) Operating Activities
(9,470)
-
(13,706)
1,662
55,623
(1,458)
32,651
Analysis of cash and cash equivalents
In 2025 and 2024 cash and cash equivalents comprise short term bank deposits with a maturity date of six
months or less at the balance sheet date, bank current accounts and cash in hand.
At 1 April
2024
Cash
Flows
At 31 March
2025
Bank current account and cash in hand
Deposit accounts available on demand
Term Deposits (less than six months'
notice)
Total cash and cash equivalents
9,943
302,261
180,832
493,036
351
(10,836)
(62,825)
(73,310)
10,294
291,425
118,007
419,726
The notes on pages 13 to 22 form part of these financial statements
Page 12 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
ACCOUNTING POLICIES
The principal accounting policies adopted, in the preparation of the financial statements are
as follows:
a) Basis of Preparation
The financial statements have been prepared in accordance with the Accounting and Reporting b
Charities: Statement of Recommended Practice applicable to charities preparing their accounts il
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102), the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The charitable company meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated ir
the relevant accounting policy or note.
b) Preparation of the Accounts on a Going Concern Basis
The accounts are prepared on a going concern basis after consideration by the trustees that there
are no material uncertainties about the charity's ability to continue as a going concern.
c) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions
attached to the income have been met, it is probable that the income will be received and that the
amount can be measured reliably.
a.
Grants Receivable - Grants received to finance the activities of the organisation are credited
to the statement of financial activities (income and expenditure account) in the period when
the activities commence.
b.
C.
Bank Interest - Bank interest is included in the statement of financial activities on receipt.
Other Income - Sales of services are included in the statement of financial activities in the
period to which they relate. Other income, including donations, gifts, and covenants, are
included when received.
d.
Gifts and Intangible income - In addition to the above, the Charity also receives help and
support in the form of voluntary assistance in helping the public. This help and support is not
included in the financial statements. However, its value to the Charity has been estimated
and is disclosed in the Trustee's report.
e.
Deferred Income - Grants, or the relevant portion of grants, received in advance of the
period in which the funder specifies the grant related services are to be delivered are
reported as deferred income in the balance sheet.
d) Expenditure
a.
All expenditure is accounted for on an accruals basis. All expenditure directly related to the
provision of advice services is included within the relevant project fund in expenditure on
charitable activities.
Expenditure on raising funds comprises costs incurred to raise funds, principally donations,
for charitable purposes. Costs incurred in negotiating contracts or grants that require the
charity to provide specific charitable services are included within the relevant project fund in
expenditure on charitable activities.
C.
Sovernance Costs - Governance costs include those incurred in the governance of the
Charity and its assets and are primarily associated with meeting the constitutional an
statutory requirements of the charity.
Page 13 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
d. Allocation of Support and Governance costs
Support and governance costs are incurred to further the work of the charity but are not incurred
directly for raising funds or carrying out charitable activities. These costs, which are analysed
in the notes to the Financial Statements, are allocated between the cost of raising funds and
expenditure on charitable activities on a basis consistent with the use of resources, e.g. staff
costs by the time spent and other costs by their usage.
e. Tangible Fixed Assets
Fixed assets are included at cost. Items are capitalised if their cost, or if gifted their donated
value, is over £5,000. Depreciation is charged on a straight line basis on the costs of the
assets over their estimated useful lives as follows:
Fixtures, fittings and equipment - 5 years
Computers
Where grants are received to fund specific fixed assets the cost of the asset is fully expended
in the period the grant is credited to the statement of financial activities (income and
expenditure account).
f.
Taxation
The charity is exempt from corporation tax on surpluses arising from its charitable
activities.
g. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion
of the trustees.
Restricted funds - Income received for restricted purposes is included in separately identified
restricted funds against which appropriate expenditure is allocated.
Designated funds - Designated funds are allocated out of unrestricted funds by the trustees for
specific purposes. The use of such funds is at the trustees' discretion.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
h. Pension costs and other post-retirement benefits
arrangements the company's only liability is the monthly contribution calculated as a proportion
of the employee's qualifying earnings during the period of employment. The cost of such
contributions is recognised as a staff cost and charged directly or allocated to expenditure on
charitable activities in line with the policies described in notes 1(d) and 1(e) above. For the
defined benefit schemes, because of the multi-employer nature of the scheme it is not possible
for the company to obtain sufficient information for it to account for the defined benefit "Series"
as defined benefit schemes. Such series are therefore accounted for as defined contribution
schemes. Additionally there is a deficit recovery plan in place for the defined benefit "Series"
to which the company contributes. A provision recognising the present value of future
contributions under the plan is recognised in the Balance Sheet and any increase or decrease
i.
j.
Leases
Rental costs under operating leases are charged to the statement of financial activities in equal
amounts over the period of the leases.
Irrecoverable VAT
The organisation is unable to recover VAT.
Page 14 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31ST MARCH 2025
2. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES 2024
Income from
Donations and legacies
Charitable Activities
Investment Income
Other Income
Total Income
Expenditure on:
Charitable Activities
Total Expenditure
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
TOTAL FUNDS BROUGHT FORWARD
Transfer Between Funds
TOTAL FUNDS CARRIED FORWARD
3 DONATIONS & GRANTS FOR CHARITABLE ACTIVITIES
3(a) Donations
Salisbury Pool Charity
BreatheHR
Wein Hated Lots and Volunteers
Other donations under £500 including Anonymous
Total Donations
Unrestricted
Funds
2,500
994
252
64
117
3,927
Unrestricted
Funds
3 (b) Grants
Welwyn Hatfield Borough Council
Hertfordshire County Council
Helping Herts
Herts Community Foundation
Wellfield Trust
Hatfield Foodbank
Big Lottery Fund
Paradigm Housing Grour
Welwyn Parish Counci
Citizens Advice
Department for Work and Pensions
Total Grants
Page 15 of 22
95,000
•..
-
-
95,000
Unrestricted
Restricted
Funds
Funds
€
€
4,019
99,412
13,706
50
483,574
:
117,187
483,574
131,192
131,192
(14,005)
394,417
46
380,458
479,039
479,039
4,535
9,127
(46)
13,616
Restricted
Funds
Restricted
Funds
217,784
92,646
47,210
:
407,015
2025
Total
2,500
994
252
64
117
3,927
2025
Total
312,784
92,646
:
49,375
47,210
:
502,015
Total
Funds
4,019
582,986
13,706
50
600,761
610,231
610,231
(9,470)
403,544
394,074
2024
Total
2,500
1.320
55
144
4,019
2024
Total
320,093
144,454
47,374
52,652
15,263
3,150
582,986

•
WELWYN HATFIELD CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31ST MARCH 2025
4. INVESTMENT INCOME
Deposit Interest
5. EXPENDITURE
Cost of Charitable Activities
Direct costs
Staff & volunteer costs
Premises costs
Administration & other costs
Total direct costs
Support costs
Total Expenditure
Staff & volunteer costs
Premises costs
Administration & other costs
Governance costs
Unrestricted
Funds
95,617
3,339
98,956
58,418
157,374
118,816
8,809
26,834
2,915
157,374
Restricted
Funds
175,720
53,789
229,509
186,052
415,561
322,382
14,920
76,316
1,943
415,561
2025
€
16,397
2024
13,706
2025
Total
Funds
271,337
57,128
328,465
244,470
572,935
441,198
23,729
103,150
4,858
572,935
2024
Total
Funds
292,449
2,669
10,902
306,020
304,211
610,231
536,087
29,363
41,465
3,316
610,231
Support costs
Staff & volunteer costs
Premises costs
Administration & other costs
Governance costs
23,199
146,662
169,861
8,809
14,920
23,729
25,125
22,527
47,652
1,285
1,943
58,418
186,052
3,228
244,470
Specific costs incurred for projects are assigned directly to those projects whilst support costs, being
expenditure not directly attributable to an individual project, are identified separately and allocated to
projects on the basis of an assessment of the use of resources for the individual projects.
NET INCOME AND EXPENDITURE FOR THE YEAR
This is stated after charging/(crediting):
243,638
26,694
30,562
3,317
304,211
2025
2024
Depreciation - owned assets
Independent Examiner's Fees
1,320
1,302
During the year the Independent Examiner was paid Enil (2023: Enil) in respect of accounting
services provided.
Page 16 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31ST MARCH 2025
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for
the year ended 31st March 2024.
Trustees' Expenses
Expenses of £18 were paid for DBS checks for Trustees during the year (2024 £54). An annual
premium of £238 (2024: £238) was paid for Trustees' Indemnity Insurance.
STAFF COSTS
wages and salaries
Social security costs
Pension contributions
Other Staff Costs
Pension Scheme Management Charge
Redundancy cost
Increase (decrease) in Pension provision
2025
368,526
27,727
16,041
6,874
1,854
16,455
3,715
441,198
The key management personnel during the year comprised four employees and the total
amount of employee benefits received by those key management personnel was £128,505
(2024 £121,201). There were no employees who received employee benefits in excess of
£60,000 during 2025 or 2024. As shown above, redundancy costs of £16,455 were paid
during the year and this cost was accounted for from the Designated fund established for this
puraverage monthiy number of employees during the year was as follows:
2024
466,282
33,880
23,418
11,703
-102
106
536,087
Charitable activities
Support services
2025
10
2024
15
6
Full time equivalent
16
14
17
DEBTORS
Prepayments
2025
3,456
3,456
2024
33052
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR START
Taxation and National Insurance contributions
Pension contributions
Accruals
Deferred Income
2025
8,044
2,915
18,522
43,109
72,590
2024
8,816
2,829
19,511
69,580
100,736
Page 17 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
11. DEFERRED INCOME
2025
2024
Balance at 1 April
Amount released to income in the year
Amount deferred in the year
69,580
3,000
(69,580)
(8,000)
43,109
69,580
43,109
69,580
Deferred Income - Grants, or the relevant portion of grants, received in advance of the period in
which the funder specifies the grant related services are to be delivered are reported as deferred
income in the balance sheet.
12.
PROVISION FOR LIABILITIES
Pensions Scheme Deficit
Reduction Contributions
2025
2024
Opening Provision
Payments During the Year
Extra provision during the year
Increase (Reduction) in Provision (note 16)
Closing Provision
Amounts expected to be incurred
- within one year
- beyond one year
1,278
2,736
(1,303)
(1,564)
25
-
3,690
106
3,690
1,278
1,230
1,278
2,460
3,690
1,278
As further explained at note 16, and in accordance with the Charities SORP (FRS 102), the provision
of £3,690 at 31 March 2025 shown above represents the present value of contributions payable by
the Welwyn Hatfield Citizens Advice Bureau that result from the terms of the deficit recovery plan in
respect of the Welwyn Hatfield Citizens Advice Bureau's membership of the Pensions Trust's Growth
Page 18 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31ST MARCH 2025
13. FUNDS
Unrestricted Funds
General Fund
Designated Funds: Pension Liability
Designated Funds: Dilapidations Fund
Designated Funds: Lease Termination
Designated Funds: Redundancy Costs
Designated Funds: Redecoration Fund
Designated Funds: IT Upgrade
At 14.24
287,965
15,000
20,000
13,750
41,743
2,000
Income
Expenditure
Transfers
between
Funds
At 31.3.25
118,748
157,374
1,485
(3,690)
(22,795)
25,000
Restricted Funds
Crisis Advocate
British Sign Language
Homelessness Prevention Project
Wellfield Trust
Paradigm Housing Project
Hatfield Foodbank (Together for Change)
Welwyn Hatfield Borough Council
(WHBC) Household Support Fund (HSF)
WHBC Special HSF
WHBC HSF Administration
Hertfordshire County Council (HCC) -
Cost of Living
HCC - Household Support Fund (HSF)
HCC - HSF Admin
Citizens Advice - Cost of Living
Fuel Donations (Hatfield Residents)
Fuel Donations (Other Residents)
380,458
836
5,470
2,679
516
-
118,441
153,684
250,824
11,310
20,000
13,750
18,948
2,000
25,000
341,832
765
573
612
237
-
:
115
-
-
4,000
-
29,886
46,679
165,793
47,210
49,375
33,123
8,869
10,000
6,350
9,730
29,957
51,576
167,860
47,489
49,375
33,123
8,869
9,994
6,350
9,730
-
-
-
6
115
-
:
407,015
525,456
1,238
2,762
TOTAL FUNDS
13,616
394,074
415,561
-
569,245
346,902
Restricted Fund balances represent grants which are not subject to time related conditions of delivery
and which either commenced before the end of the financial year but which were not planned to be
completed until the following year.
Designated funds
The General Fund which is mainly funded by Welwyn Hatfield Borough Council is the fund through
which the Bureau offers quality assured advice across the full range of advice subject areas.
The Trustee Board reviews and approves annually the nature and level of funds to be set aside from
the General Fund for specific designated purposes and has determined that the amounts identified
tor Dilapidations, Lease Termination, Redecoration, and Redundancy, are appropriate. The funds
set aside for the first two items are likely to be needed at the expiry of the lease in 2025, or on earlier
determination, whilst the Redecoration fund will be used as appropriate in the intervening years. The
Redundancy fund exists to provide for any redundancies which may occur due to unexpected funding
shortfalls and will be used if that situation occurs.
Page 19 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31ST MARCH 2025
13. FUNDS (Continued)
Purposes of restricted funds
Crisis Advocate - Advice for people in financial hardship in need of emergency support. Funded by
Hertfordshire County Council (HCC).
British Sign Language - Advice on any subject delivered to Deaf people using British Sign Language.
Funded by HCC.
Homelessness Prevention Project - Advice for people who are at risk of homelessness due to rent
or mortgage arrears. Funded by Welwyn Hatfield Borough Council.
Varior Trous Pred p Acts ory ease proje for than of Paradigm Foy sng. Funded bye
the Paradigm Foundation.
Hatfield Foodbank (Together for Change) - This fund finances the presence of a bureau
representative at the Hatfield Foodbank to provide advice to foodbank clients.
Walted Bati Bough pride emergy and suasir ace during the our or ice..
Funds were also provided to administer this fund.
Hertfordshire County Council - Cost of Living - A fund to facilitate advice to clients to mitigate cost
of living increases.
Fuel Donations - Direct financial assistance to people struggling with fuel bills. A fund to assist people
who are experiencing fuel poverty, Funded by Wellfield Trust, members of the public and by Citizens
Advice trustees.
14. OPERATING LEASE COMMITMENTS
Total future minimum lease payments under operating leases are as follows:
2025
2024
Less than 1 year
Over 1 year
6,875
6,875
13,750
6,875
20,625
Page 20 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31ST MARCH 2025
15. RELATED PARTY DISCLOSURES
There were transactions between Citizens Advice Welwyn Hatfield and Citizens Advice in relation to
T support, insurance and information services, and conference fees, amounting to £7,159 (202
£6,924). No funding for Charitable Activities was received from Citizens Advice during the year (202
z15,000) and no miscellaneous income was received from the same source (2024 £262).
velwyn Hattield Citizens Advice Bureau received some of the funding which originated fro
ertfordshire County Council through Hertfordshire Citizens Advice Service, a charitable company th
members of which are the ten Citizens Advice Organisations in Hertfordshire including Citizens Advice
Welwyn Hatfield, an organisation which has now been disbanded.
Neil Bromyard Business Services, a firm owned by the Company Secretary, was paid £275 (2024 Nil)
for IT services supplied to the organisation.
16. PENSION COSTS
The company participates in The Pension Trust's Growth Plan, a multi-employer scheme, comprising
several "Series" which have been established over time, each offering a different type of pension
benefit.
Series 1, 2 and 3 of the Growth Plan are defined benefit schemes and Series 4 is a money purchase
arrangement (a defined contribution scheme). All the assets of all the schemes are held separately
from those of the company and the fund administrators are The Pensions Trust.
The pension scheme for current employees is operated on a defined contribution basis. All employees
who have completed three months service and have not opted out of the scheme are enrolled in Series
4 of the Pensions Trust's Growth Plan scheme, a money purchase plan, under auto enrolment
arrangements. The company contributes 5% of pensionable earnings and the employees contribute at
a minimum rate of 3%.
The company previously enrolled employees in Series 1, 2 and 3 of the Pension Trust's Growth Plan
which were defined benefit schemes. This arrangement was withdrawn for existing members in the
early 2000s since when no new members have been enrolled. No current employees are members of
this scheme.
The assets of the Series 1, 2 and 3 schemes are held separately from those of the company in an
independently administered fund which is co-mingled for investment purposes. Due to the multi-
employer nature of the Plan, the charity is not able obtain sufficient information to enable it to account
for the schemes as defined benefit schemes.
Accordingly the accounting charge for the year under the SORP and FRS 102 represents only the
employer contributions payable plus the movement in a provision, described below, established to
recognise the company's llability to contribute to a deficit reduction plan for the scheme.
The Series 1, 2 and 3 Schemes are classified as a "last man standing arrangement". Therefore, the
company is potentially liable for other participating employers' obligations if those employers are
unable to meet their share of the scheme deficit.
The results of a full actuarial valuation of the Growth Plan scheme, carried out at 30 September 2023
showed a deficit of £16.1m. With the aim of eliminating this funding shortfall, participating employers
have been asked to pay additional contributions for the term to 31 March 2028. The additional
contribution required from the company for the year commencing 1 April 2024 was £1,303
Contributions from 1 April 2025 will be £1,230 per annum.
Page 21 of 22

WELWYN HATFIELD CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31ST MARCH 2025
16.
PENSION COSTS (CONTINUED)
In line with the requirements of the SORP and FRS 102, the present value of future contributions
payable under the deficit recovery plan are recognised as a liability, which amounted to £3,690 at 31
March 2025 (£1,278 at 31 March 2024), as detailed in Note 12 of the financial statements. The liability
is based on the recovery of the scheme deficit of £16.1m based on a full actuarial valuation carried out
at 30 September 2023.
The increase in the provision for the deficit recovery plan included in Note 12 of the financial statements
arises from;
Provision for Pensions Scheme Deficit Reduction Payments
Income and Expenditure Impact
Excess contributions paid
Interest expense
Re-measurements - impact of change in assumptions
Re-measurements - Amendments to the contribution schedule
2025
2024
(25)
34
22
3,659
3,690
105
1
106
Although the interest expense, being the unwinding of the discount rate, may be recognised as a
finance cost, the whole of the change in the provision has been credited against Staff Costs in the
financial statements (see note 8). The total pension cost shown in the accounts for the year amounts
to £21,616 (2024: £25,324), comprising the movement in the provision for Pensions Scheme Deficit
Reduction Payments shown above, the contributions payable by the company on behalf of current
employees amounting to £16,046 (2024: £23,418), plus an Admin charge of £1,854 (2024 £1800)
which The Pension Trust make for the maintenance of the Series 1, 2 and 3 Schemes.
There is a contingent liability in the event that the company were to withdraw its membership of the
Growth Plan Series 1, 2, and 3. When an employer withdraws from a multi-employer defined benefit
pension scheme where there is a deficit, the employer must pay its share of the deficit, calculated on
a statutory basis known as the buy-out valuation basis. The contingent withdrawal liability for the
company in respect of its members, deferred pensioners and pension recipients of Series 1, 2 and 3
has been provisionally calculated by the Pensions Trust as £13,762 at 30 September 2024 (£13,029
at 30 September 2023), the latest date for which information is available. This figure is calculated on
the solvency, or 'buy-out', basis and is based on the Scheme Actuary's estimate of the pricing basis
used to secure pension liabilities in full, in one transaction, with an insurance company, including any
orphan liabilities, as at 30 September 2023 for all current and former Welwyn Hatfield Citizens Advice
pension scheme members.
Page 22 of 22