REGISTERED COMPANY NUMBER: 03717793 (England and Wales)
REGISTERED CHARITY NUMBER: 1074801
Report of the Trustees and
Financlal Statements
for the Year Ended 31 March 2025
for
CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
MHA
Chartered A¢countants and Stalulory Auditor
Elfed House
Oak Tree Court
Cardiff Gate Business Park
Cardiff
CF23 8RS

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Contents of the Financlal Statements
FOR THE YEAR ENDED 31 MARCH 2025
Page
Report of the Trustees
Report of the Independent Auditors
9 to 12
Statement of Financial Activities
13
Balance Sheet
14
Cash Flow Statement
15
Notes to the Cash Flow Statement
16
Notes to the Flnanclal Statements
17 to 31
Detailed Statement of Financial Activltles
32 to 33

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Rgport of the Trustees
FOR THE YEAR ENDED 31 MARCH 2025
The trustees who are also directors of the charlty ft)r the purposes of the Companies A¢t 2006, present their report w¢lh the
financial statements of the charity for the year ended 31 March 2025. The Ipjslees have adopted the provisions of
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 IFRS 102) {effective I
January 20151-
OBJECTIVES AND ACTIVITIES
Objects
The organisalions objects are to promote any charitable purpose for the public benefit by Ihe advancement of education, Ihe
protection and preservation of health and the relief of E)overty, sickness and distress. bul without limitalion, for the benefit of
the community Rhondda Cynon Taff County Borough and surrounding areas {UK).
Aims. objectives. strategies and activities for the year
Citizens Advice Rhondda Cynon Taff (CARCTI aims to provide free, confidential, impartial. and independent advi¢e and
infomiation for the benefit of the local community. to give people a voice and the opportunity to improve the quality ot their
lives. We achieve this with the help of our dedicaled staff and volunteers who strive to provide the best possible service to
our clients.
In addition to the continuing provision of high*uality advisory services to the local communty in 2025. we also continued lo
extend the tange of helpline services we delivered across the UK. We achieved this through changes in our service delivery
model and securtng continuing funding for significant income streams and seeking new opportunities.
We continued delivery of our Help Through Hardship Project, delivered remotely across England and Wales by 8 network of
Local Cttizens Advice: the project aims to provide advi￿ 8nd support to those seeking Food Parcels from Trussel Trust Food
Banks.
Our financial appraisal Servi￿ as part ot RCTCBC'5 Resilient Families Programme, continued lo deliver swift, effeth.ve and
bespoke support lo families. The Service has been designed lo identfy the right families in need of support al the right lime.
to provide swift resilience focused assessments. to remove practical barriers to posilive change and to provide timely.
appropriate and effective inteNentions.
CARCT continued to deliver the Mental Health & Substance Misuse SeNice Users and their caiers which began operating in
June 2011 throughout Rhondda Cynon Taff for tier 2 service users and across Cwm Taf Morgannwg University Health Board
area including Merthyr Tydfil for tier 1 service users with support from RCTCBC and Cwm Taff UHB. This Pfoject helps some
of our most vulnerable clients in addressing their practical problems allowing them and those supporting them to focus on
other aspects of Iheir health and wellbeing. Feedback from clients, professional support workers and clinical staff is
unequivo¢al in its recognitson of the valug of this service.
We continued and expanded our exciting partnership with Citizens Advice Offices in Bridgend and Merthyr Tydfil alongside
Shelter Cymru and SNAP Cymru. Athiicelink Cymru. a service funded by Welsh Govemment and combining five histofic
ftjnding streams, aims to deliver targeted advice and casework to clients who do not Irddilionally access advice services.
The British Gas Energy Trust funded a specialist level Money and Energy advice service in community settings. This
service has allowed us to provide timely advice and casework to individuals and families impacted by the Cost-of-Living
Crisis.
Pa9e 1

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2025
OBJECTIVES AND ACTIVITIES
Significant activities
The principal a¢livity of Citizens Advice Rhondda Cynon Taff remained the provision of free, ¢onfidential, independent and
impartial advice, informallon and counsel for members of the public. This is provided through offices in Pontypridd and
Mountain Ash, a range of outreach services at community venues throughout RCT and some seNiees In Merthyr Tydfil. In
addition to generalist advi¢e, the following specialist advisory sejvices were delivered:
Advicelink Cymru- a Welsh Govemment funded service that delivers targeted generalist and specialist advice in
community settings.
Help to Claim,- available face to face in Job Cenlres and over the phone through a national adviceline. the seNice
provides advice and support through to when a Universal Credil daimant receives their first payment.
Help Thrcsugh Hardship-, a nalional partnership between Trussell Trusl and Citizens Advlce.
Specialist employment and discrimination advi￿ provided by Newport Citizens Advice.
Resilient Families Service- tsrgeted. bespoke casework service for clients referred by the RCTCBC Resilient
Families Team.
Specialist debt and welfare benefits advice for Mental Health & Substance Misuse Service Users and Carers funded
by Rhondda Cynon Taff County Borough Council and the Cwm Taf Morgannwg University Health Board.
Specialist utility advice delivered by qualiffed Utility Champions funded by Big Energy Saving Network, 8rilish Gas
Energy Tiust and the Energy Saving Trust.
A home visiting service for those whose health issues or caring commitments meant they could not otherwise access
face to face advi￿ services.
Advice and information services were provided through fa￿-to-fa￿ consultations. telephone advice lines. e-mail and
via video chat systems. The office contributed lo Advicelink Cymru service via Claim Whavs Yours, the national
telephone advI￿line for advice in Wales
Advice and information service were provided through face-to-face conslrllations, telephone advice lines. online wde chat,
email and web-chat.
CARCT continues to deliver specialist training in Welfare Benefits. Debt and Financial Capability and has delivered training to
fronlline workers and to members of the local community-
Staff and volunteers worked to ensure that our clients, stories were ¢ommunicated lo the policy makers to ensure that the
systems. legislalson and procedure they create benefit work for as many people as possible. We are reallslic in
understanding that policy and law may sometimes adversely affect our clients but clear that their experiences are shared by
many other people who would similarly benefit from policy change. Both volume and quality of evidence are factors in
influen¢ing responsibly and CARCT conlinues to punch well above its weight in lemis of its public profile for the work that we
do.
Volunteers
The charity receives help and support in the fom of voluntary assistance in advising the public and administering the charity.
The professionalism of our volunteer team, regardless of their role or function. is Critical lo our ability to provide a seamles5
and reliable seNice lo our clients. Our volunteers have many and varied reasons for chooslng lo volunteer wilh CARCT-
our expectations in terms of volunteer commitmenL training, quality standards and principles can seem daunting, but we
know that. with support and encouragement. our volunteer team consistendy deliver what is asked for them embracing new
and varied opportunities to help others. During 2024-25 we were able lo support more volunteers due lo increased funding.
We acknowledge and appreciate them without reservation.
Our volunteers contributed more than 200 hours of work per week during the latter part of the year.
Page 2

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENT AND PERFORMANCE
CARCT continues to et)gage in the governance issues which are determining the strategic direction of our service and the
wider voluntsry sector and was represented throughout the year on the Citizens Advice Cymru Advisory Committee and
Health Reference Group.
CARCT helped over 21,660 clients during the year (up slightly from 18,500 in 2023124). Our clients. probkms are complex.
and these enquiries raised over 210,409 separate issues with an average of more than 10 issues per person- a clear
indication of the impact of the Cosl-of-Living Crisis in our ¢ommunities.
Some ol our clients have significantly complex problems which lake lime and expertise first to Identify and then lo resotve.
Our advice model means that clients are quickly assessed and supported accordirig to needs. ensuring our limited resources
are tsrgeled most effectiveEy.
During the year we successfully helped our clients trj write off and manage More than £1.5 million pounds, worth of client
debt and achieve financial gains of more than £16.5 million. up from £15 million in 2023124.
The retum on our funder's investment, in terms of our clients, improved wellbeing. is often difficult to quantity though many
express it in the fom ol thank you cards and letters. In purely financial tems though, we are clear thal for every £1 invested
in our services we return £18.38 direclly to members of our local community through the gains achieved.
Demand for our services continues to outstrip supply. We w￿k to maintain existing sources of income wherever possible and
lo work with a range of funders to ensure free advice services continue to be available across RCT.
We regularly review our service delivery model to ensure that our services are relevant and accessible and create new
partnerships lo help reach clients who may not otherwise have received the help which enabled them to move forward. For
our funders who are interested outcomes for clients we have been able to provide robust evidence of the difference we
make. ensuring Citizens Advice Rhondda Cynon Taff ren)ains a trusted partner recognised for delivering against both
quantitative and qualitative targets in flexible and responsive ways.
FINANCIAL REVIEW
Principal funding sources
The trustees extend their gralitude to Rhondda Cynon Taff County Borough Council, Cwm Taf Morgannwg University Health
Board. Welsh Govemment, the Energy Saving Trust. Trussel Trust. British Gas Energy Trust, WCVA and the Department of
Work and Pensions.
Donations
Thank you also to those amongst our dients who sometimes offer small sums as acknowledgement of the help oui team has
provided - we know that this is simply not financially possible for so many of our clients but their very many thank you cards
and kind works are also highly valued by the slaff and voluntegr team.
Investment policy and objectives
The Trustee Board has considered the most appropriate policy for investing funds and keeps Ihis under regular revtew.
Page 3

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2025
FINANCIAL REVIEW
Financial position
Incoming resources in the year were £3,075,878 {2024.. £2,867.577). Of this £2724,860 {2024: £2,530,000) related to
restricted activities.
At 31 March 2025 total funds amounted to £793,646 of which £26,117 are considered to be restricted. After ¢onsidering
unreslTlCted tsngible assets of £396,562 the charity's free reserves stsnd at £370,967
The cash at bank at 31 March 2025 wa5 £381,214 {2024: £218,565)
The coming year is amongst the most financialty stable in recent memory. our success in the Welsh Govemment Single
Advice Fund commissioning process coupled with other innovative income streams provides some much needed ¢ertainty lo
our ftjnded programmes.
We are committed to working wth both local and national organisations towards a more sustainable position in relation to
several of our income streams over the course of the year and are targeting new funding applications where we have
Identified gaps following community and partner engagement.
Flnancial perforniance
During the year we reviewed the affordability and efficiency of a number of our service agieements and are working towards
a model that ensures maximum benefit for every pound invested in our supply contracts.
Salary and pay
Remuneration of all paid staff is reviewed annually by the tNslees lo ensure that pay remains fair, competitive, and aligned
with the organisation's values. As part of this commitment. an uplift to staff remuneration was agreed by the board and
implemented in June 2024. This adjustment reflects the tnjslees, dedication lo supporting staff wellbeing and recognising the
ongoing cost-of-living pressures faced by employees.
Reserves policy
Citizens Advice Rhondda Cynon Taff is required to ensure that free monies are available in each ffinaneial year to meet any
reasonably frjreseeable contingency. We maintsin 8 projedion of income looking 3 years ahead and aim to maintain a mixed
incoffle approach. Trustees will take all necessary steps to ensure thal al no lime wtthin this period would il be possible for
the cessalion of one or more fun(fing streams to present such a serious challenge to the future of the organisation that il
could not be managed so as Its continue to provide a best value advice seNice.
In reviewing the potential costs that could aiise should a significant reduction in income be incurred, the trustees have
determined that Yree" reserves should be maintained equal to between 3 and 6 months operating expenditure, with a stated
preference for the lower end of this banding, this equates to target figure for free resevves of beiween £743.000 and
£1.487.000.
Reserves wtll be required to cover future premises needs, IT costs and inherent uncertainly due to rolling contracts. With an
increasing tendency towards payment in arrears we must ensure that there is sufficient cash available to meet our regular
liabilities. This is particularfy relevant given the high proportion of reslricled funding we receive.
We have sought to maintain a policy that nBW projects must operate on a basis of full cost recovery in order lo ensure that
reseNes are not depleted, though in reality this can be very difficult to achieve. We therefore take an increasingly pragm8ti¢
approach considering affordability and organisational benefit as well as the benefit to potenlial seNice users. This has only
been made possible through long temi prudent financial management which has crealed Ihese reserves.
Commercial ¢ontracls offering unrestricted funding will contlnue to afford us the best opporbjnitles to add to our reserve5 in
the future.
Page 4

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2025
FUTURE PLANS
Citizens Advice Rhondda Cynon Taff has identified the following strategic priorities for the period 2025-2026.
Advice - We will improve the experienee people have when they come to us lor help, so everyone leaves with the
knowledge and confidence they need lo find a way forward.
Research and Campaigns l Advocacy- We will be a stronger voice on the Issues that matter most to the people who
come to us for help.
Suslainabilily- We will secure our fvture as a service through a more collaborative, proactive, and competitive
approach to fundraising. reducing our impact on the environment wherever possible. Whilst ensuring the safety and
well-being of our staff. volunteers, and dlents.
In 2025-26. we w¢ll focus on enhanclng our Clients. Journeys through the organlsation, making the best use of data and
technology to drive meaningful change. We will work closely with staff, volunteers, and trustees to develop and embed our
organlsational Culture and values. creating a place where people actively want to join, contrtbule, and stay.
We recognise that changes to national contracts and funding pressures In the public sector mean that we must remain
competitive in terms of value for money. At the same lime. we must clearty demonstrale Ihe difference and impad our work
makes. Becoming the lead organisation for Advicelink will bring new opportunities and changes. requiring us to adapt,
innovate, and strengthen our services for the communities we support.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Citizens Advice Rhondda Cynon Taff is the trading name of Rhondda Cynon Taff Citizens Advice Bureau which is re9iStered
charity and a Company limited by guarantee. The maxlmum liability of each member is limited to one pound. Al 31 March
2025 the company had 7 members. The charity is governed by its Memorandum and Articles ofAssociation.
The organisation was incorporated as a company limited by guarantee on 23 February 1999 and registered as a charity on
23 March 1999. The charity comfflenced operation5 on 1 April 1999 at which dale the assets and liabilities of its prede￿$Sor
an unincorporated charity were acquired.
Recruitment and appolntment of new trustees
Trustees, who are also directors of the company, are elected from the local community and Iwo thiids of its member5 must
either Teside or work in Rhondda Cynon Taff.
Under the Arbcles Trustees who have served three years must resign and are eligible for re-election at each AGM.
Organisational structure
Citizens Advice Rhondda Cynon Taff is govemed by its Trustee Board whtch is responsible for setting the strategic direction
of the organisation and Ihe policy of the charity. The trustees carry the ullimate responsibility fi)r the conduct of Citizens
Advice Rhondda Cynon Taff and for ensuring that the charity satisfies its legal and conlraclual obligations. Trustees meet as
a minimum quartedy and delegate the day-to-day operation of the organisalion to the Chief Executive. The Trustee Board is
independent from managemertrt. A register of members. interests is maintained at the registered office. and is available to the
public.
Induction and training of new trustegs
Newly appointed Iruslees are provided with a Comprehensive induction lo Rhondda Cynon Taff Citizens Advi￿ Bureau
through the provision of written induction materials, training courses and mentoring by established trustees and opportunities
lo shadow members of the staff and volunteer team
Related parties
Citizens Advi￿ Rhondda Cynon Taff is a member of Citizens Advlce, the operatlng name of the National Association of
tlizens Advi￿ Bureaux, which provides a framework lor standards of advice and casework management as well as
monitoring progress against these stsndards. Operating policies are independently determined by the Trustee Board of
Citizen$ Advice Rhondda Cynon Taff in order to fulfil its charitable objects and comply with the national membership
requirements.
The charity also co￿perateS and liaises with other advice seNices. local charities and social servi¢es departments on behalf
of clients. Where one of the Iruslees holds the position of trusteeldireclor of another Charity they may be involved In
discussions ftgarding that other charity but not in the ultimate decision-making process.
Page 5

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
We confirm the major risks have been reviewed and systems or pl0￿dureS have been estsblished to manage those risks.
Cillzens Advice Rhondda Cynon Taff recognises that risks to which the charity is exposed need lo be reviewed and systems
PLrt in place to mitigate those risks. To that end. Rhondda Cynon Taff Citizens Advice Bureau is continually monitoring and
managing its risk Ihriiugh use of 8 risk reglster, reviewing the risks identified in the business plan 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 minimiged by the procedures in place,
which have rosulted in funding being secured from a variety of sources. The charity continues to seek lo diversify ils lunding
sources. Inteinal risks are minimised by the implementation of procedures for authorisalion of all transaclions and projects
and to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are
periodically reviewed to ensure Ihat they still meet the needs of the charity.
Public benefit
The organisation's tNstee5 can confirm that they have complied with the duly in Section 17 of the Charities Act 2011 to have
due regard to public benefit guidance by Ihe Commission.
REFERENCE AND ADMINISTRATIVE DETAILS
ReglSteTed Company number
03717793 (England and Wales)
Registered Charity number
1074801
Registered office
Former Library
Kni9hl Street
Mountain Ash
CF45 3EY
Trustees
Stephen Barlow
Christopher Binding
Lewis Brencher
Michael Bryan
Nkechi Dawson
Kelvin Jones
Dilys Jouvenant
Ellis Thomas
Nicola Williams
Vice chair
Treasurer
Appoinled 0811112024
Chair
Chief Executive I Company Sgcretsry
Karen Taylor
Senior Statutory Auditor
Rachel Doyle ACA Dcha
Auditors
MHA
Chartered Accountants and Statutory Auditor
Elfed House
Oak Tree Court
Cardiff Gate Business Park
Cardiff
CF23 8RS
Page 6

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Solicitors
Eversheds Sutherland
1 Callaghan Square
Cardiff
CF10 5BT
United Kingdom
Bankers during the year
Lloyds Bank PIC
Commercial Banking
PO Box 1000
BXI 1LT
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The Iruslees (who are also the direelors of Citizens AdVE￿ Rhondda Cynon Taff Limited for the purposes of company18w)
are responsible for preparing the Report of the Trustees and the finanaal statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepled Accounting Practice).
Company law requires the trustees to prepare financial slalemenls for each financial year which give a true and fair view of
the state of affair5 of the charitable company and of the incoming resources and application of resources. including the
income and expenditure, of the charitable company for that period. In preparing those financial statements. the Iwstees are
required to
select suitable accounting policies and then apply them consistently..
observe the methods and principles in the Charity SORP:
make judgements and estimates that are reasonable aTKI prudent-
prepare the financial stalemenls oll the going concern basis unless il is inappropriate to presume that the charitable
company will continue in business.
The trustees are resF)onsible for keeping proper accounting records which disclose wth reasonablè accuracy at any time the
nancial position of the charitable company and to enable them to ensure that the financial statements comply wth the
Companies Ael 2006. They are also fesponsible for safeguaiding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection ot fraud and other irregulaitties.
In so far as the trustees are aware..
there is no relevant audit information of which the charitable company's auditors are unaware- and
the trustees have taken all steps that they ought lo have taken to make themselves aware of any relevant audit
infonnation and to establish Ihal the auditors are aware of that information.
Page 7

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Report of the Trustees
FOR THE YEAR ENDED 31 MARCH 2025
STATEMENT OF TRUSTEES. RESPONSIBILITIES - continued
The Iruslees Iwho are also the directors of Rhondda Cynon Taff Citizens Advice Bureau Limited for the purposes of company
law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law
and United Kingdom Accounllng Standaids {Uniled Kingdom Generally Accepted Accounting Praclice)-
Company law requires the trustees lo prepare financial ststements for each financtal year which give a true and fair view of
the slate of affairs of the charitable company and of the incorning fesources and application of resources. including the
income and expenditure, of the charitable company for that period. In preparing those financial statements. the Iruslees ale
requlred lo
select suitable accounting poliaes and then apply them consistently..
observe the methods and Principles in the Charity SORP 2015 {FRS102):
make ludgemenls and estimates that are reasonable and prudent:
prepare the financial statements on the going concem basis unless it is inapproprFate to presunie that the charitable
company WFII continue in business.
The Iruslees ale responsible for keeping proper accounting records which disdose with reasonable accuracy at any lime the
financial position of the charitable company and to enable them to ens￿re that the financial statements comply with the
Companies Act 2006. They are a150 responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for Ihe prevention and detection of fraud and other irregulai¢lies.
In so fai as the trustees are aware=
there is no relevant audit infomialion of which the charitable company's auditor5 are vnaware: and
the Iruslees have taken all steps that they ought to have taken to make themselves aware of any relevant audit
information and to establish that the auditors are aware of that information.
AUDITORS
The auditor, MHA, previousEy traded through the legal entity Maclntyre Hudson LLP. In response to regulatory changes,
Maclnlyre Hudson LLP ceased to hold an audit regislrBtion with the engagement transitioning to MHA Audit SeNices LLP.
The auditors. MHA, will be proposed for re-appointment at the forthcoming Annual General Meeting.
Lé !.j.....Lu..L.f......
Approved by order ofthe Board ofTrustees on..............
and signed on ils behaFf by:
N R Williams - Tnjstee
Page 8

Report of the Independent Auditors to the Members of
Citizens Advice
Rhondda Cynon Taff Llmitod
Opinion
We have audited the financial statements of Cllizens Advice Rhondda Cynon Taff Limited (the 'charttable company.) for the
year ended 31 March 2025 which comprise the Statement of Financial Aclivilies, the Balance Sheet, the Cash Flow
Statement and notes to the financial statements, including a summary of significant accounting policies. The financial
reporting framework Ihal has been applied in their preparation is applicable law and United Kingdom Accounting Standards
{Unlted ￿ngdoM Generally Accepted Accounting Practice).
In our opinion the financial slatemenls:
glve a Inje and fair view of the stale of the charitable CoMpan￿S affairs as at 31 March 2025 and of its incoming resources
and 8pplicalion of resources. including its income and expenditure, for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted AccoLFnting Pracllce,. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for oplnion
We conducted our audit in accordance with Intemational Standards on Auditing (UK} {ISAs IUKII and applicable law. Our
responsibilities under those standards are further described the Auditors, responsibilities for the audit of Ihe financial
statements section of our report. We are independent of the charitable company in accordance with the ethical
requirements that are relevant to our audit of the firiancial statements in the UK. including the FRC'S Ethical Standard, and
we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the 8udil evidence
we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going ¢oncern
In auditing the financial statements. we have concluded Ihal the trustees, use of the going concem basis of accounting in the
preparation of the financial statements is appropriate.
Based on Ihe work we have performed. we have not identified any material uncertainties relating to events or conditions thaL
individually or u)Ilectively. may cast significant doubt on the charitable compan￿5 ability to continue as a going concern for a
period of al least ￿e1Ve months from when the financial statements are authorised for issue.
OLFr responsibilities and the responsibilities of the trustees with respecl to going concem are described in the relevant
sections of this report.
other Information
The trustees are responsible for the other information. The other information comprises the information included in the
Annual Report. other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and. except to the extent otherwise explicitly
stated in our report. we do not express any fomi of assurdnce conelusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other infomialion and. in doing so,
consider whether the other information is materially inconsistent wilh the financial statements or our knowledge obtained in
the audit or otheNtse appears to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required lo detemiine whether this gives rise lo a material misslatemenl in the finanual statements
themselves. If. based on the work we have performed, we conclude that there is a material misstatement of this other
information. we are ￿quired lo report that fact. We have nothing to report in this regard.
Opinlons on other matters prescribed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit.-
the information given in the Report of ihe Trustees for the financial year for which the financial statements are prepared is
consistent with the financial stal8ments.' and
the Report of the Trustees has been pr9pared in a¢￿rdance with applicable legal requirements.
Page g

Report of the Independent Auditors to the Members of
Citizens Advice
Rhondda Cynon Taff Llmited
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and Its environment obtained in the course of the
audi( we have not Identified material misstatements in the Report of Ihe Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us lo report to you if, in
OLtr opinion..
adequate ac¢ounting records have not been kept or returns adequate for our audit have not been recelved from branches
not visited by us., or
the financial stalemenls are not in agreement with the accounting records and returns. or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the information and explanations we require for our audit,. or
the trustees were not entitled lo take advantage of the small Gompanies exemption from the requirement lo prepare a
Strategic Report or in preparing the Report of the Trustees.
Responsibllltles of trustees
As explained more fully the Statement of Trustees. Responsibilities. the trustees {who are also the directors of Ihe
charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for
being satisfied that they give a true and fair view. and for such intemal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misststement. whether due lo fraud or error.
In preparing the financial statemen15, the Iruslees are responsible for assessing the charitable coinpany's ability lo continue
as a going Concern, disclosing. as applicable, mattets related to going concern and using the going concern basis of
accounting unless the trustees either intend lo liquidate the charitable company or to Cease operations. or have no realistic
allernalive but lo do so.
Page 10

Report of the Independent Auditors to the Members of
Citizens Advice
Rhondda Cynon Taff Llmlted
Our responslbilities for the audit of the financial statements
We have been appointed as auditor under Section 151 of the Charlties Act 2011 and Teport in accordance with the Act and
relevant regulations made or having effe¢t thereunder.
Our objectives are to obtsin reasonable assurance about whether the financial statements as 8 whole are free from material
misstatement, whether due to fraud or error, and to issue and Audilors, Report that includes our opinlon. Reasonable
assurance is a high level of assurance, bul is not a guaranlee that an audit conducted in accordance with ISAS {UK} will
always delecl a material misslatemenl when il exists. Misstatements can arise from fraud or error and are ¢onsidered
material if, individualty or in the aggregate, they could reasonably be expected to inffuence the economic decisions of users
taken on the basis of these financial slatemenls.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We desSgn procedures in line with
our resF)onsibililies. outlined above. lo detect material misstatements in respect of irregularities. including fraud. The specific
procedures for Ihls engagement and the extent to which these are capable of detecting irregularities, including fraud is
detailed below:
Oblaining an understanding of the legal and regulatory frameworks that the entity operates in, focusing
on those laws and regulations that had a direct effect on the financial slatemenls..
Enquiry of management and those charged with govemance lo identify any instances of known or
suspected incidents of fraud-
Enquiry of managernent and those charged with governance around actual and potential litigation and claims,.
Enquiry of management about any instances of non-compliance with laws and regulations..
Reviewing the control systems in pla￿ and lesling the effectiveness of controls-
perfO￿l￿g audit work over the risk of managèment override of controls. including testing ofjournal entries and other
adjustments for appropriatenes5, evaluating the business rationale of signFficant transactions outside the nom7al
course of business and reviewing accounting estimates for bias.
Evaluating the business rationale of significant transactions outside the normal course of business.,
Reviewing accounting estimates for bias..
Reviewing minutes of meetings of those charged with governance., and
Reviewing financial statement disclosures and testing to supporting docLFmentation to assess compltrance with
applicable laws and regulations.
Because of the inherent limitations of an audit, there is a risk thal we will not delecl all irregularities. including those leading
lo a material misststement in the financial statements or non-compliance with regulation. This risk increases the more that
compliance with a law or regulation is removed from the events and transactions rellecled in the finaricial statements. as we
will be less likely to become aware of instsnces of no￿￿oMplianee. The risk is also greater regarding irregularities OCCLtrring
due to fraud rather than error. as fraud involves intentional concealment, forgery. collusion. omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting
Council's website at.. www.frc.org.ukJauditorsresponsibililies. This description forms part of our Auditors, Report.
Page 11

Report of the Independent Auditors to the Members of
Citizens Advi¢e
Rhondda Cynon Taff Llmited
Use of our report
This report is made solely to the charflable company's members. as a body. in accordance wlth Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might stale to the charitable companys members
those matters we are required to slate to them in an auditors, report and for no other purpose. To the fullest extent permitted
by law. we (Jo not accept or assume responsibility to anyone other than the charitable company and the charitable company's
membèrs as 8 btsdv. for our audll work, for this report, or for the opintons we have foimed.
Rachel Doyle ACA Dcha (Senior Statutory Auditor}
for and on behalfof MHA
Chartered Accountsnls and Ststulory Auditor
Cardiff
CF23 8RS
Dale-.
2711112025
MHA is Ihe trading name of MHA Audit Services LLP. a limited liability
partnership in England and Wales (registered number OC455542)
Page 12

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
statement of Financial Activitigs
Ilncorporating an Incomg and Expendlture Aceounti
FOR THE YEAR ENDED 31 MARCH 2025
2025
Total
funds
2024
Total
funds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
44,634
194,360
238,994
239,821
Charitable activities
Generalist
Specialist
Training
160,731
148.180
1,831.413
669,065
23.282
1,992.144
817,245
23,282
1.823.424
779,296
24,886
Other trading activities
4.213
4.213
150
Total
357,758
2,718,120
3,075.878
2.867,577
EXPENDITURE ON
Charitable activitles
Generalist
Specialist
Training
24,515
227,595
2,019.448
680.110
22.854
2,043.963
907.705
22.854
2.029.164
710.090
Total
252,110
2.722,412
2,974,522
2,760.626
NET INCOMEI(EXPENDITURE)
105.648
(4.292)
101,356
106.951
RECONCILIATION OF FUNDS
Total fijnds brought loMard
661,885
30,409
692.294
585.343
TOTAL FUNDS CARRIED FORWARD
767.533
26.117
793,650
692,294
The notes fomi part of these financ181 statements
Page 13

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Balance Sheet
31 MARCH 2025
2025
Total
funds
2024
Total
funds
Unrestricted
funds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
13
396,562
396.562
452,608
CURRENT ASSETS
Debtors
Cash at bank and in hand
14
15
66.760
476,718
121,621
188,381
381,214
260,727
218.565
543.478
26.117
569,595
479.292
CREDITORS
Amounts falling due within one year
16
194.888)
(94,888)
1143.9701
NET CURRENT ASSETS
448.590
26.117
474.707
335.322
TOTAL ASSETS LESS CURRENT LIABILITIES
845.152
26.117
871.269
787,930
CREDITORS
Amounts falling due after more than one year
17
{77.619)
(77.6191
{95,636)
NET ASSErs
767,533
26.117
793,650
692.294
FUNDS
Unrèstricted funds
Restricted funds
21
767.533
26,117
661.885
30.409
TOTAL FUNDS
793,650
692,294
These financial ststements have been prepared in accordance with the provisions applicable to charitable companies subject
to the small companies regime.
The financial statements were approved by the Board of Tnjstees and authorised for Issue on
and were signed on its behalf by=
N R Williams - Trustee
The notes fomi part of these financial statements
Page 14

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Cash Flow Statement
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operatlng activities
Cash generated from operations
Loan interest
179,451
6.553
8.331
Nel cash prO￿ded by operatlng activities
186649
14.884
Cash flows from investlng activitles
Purchase of tangible fixed assets
274,765
Nel cash provided byl{used inl investing activities
274.765)
Cash flows from financlng actlvities
Loan repayments in year
24,000)
24.000
Nel cash used in financing activilies
24,0001
24.000)
Change In cash and cash equlvalents In
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
162,649
1283.881)
218,565
502.446
Cash and cash equivalents at the end of
the reporting period
381,214
218.565
The notes fonr part of these finaneial stalgments
Page 15

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Notes to the Cash Flow Statement
FOR THE YEAR ENDED 31 MARCH 2025
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025
2024
Net income for the reportlng peTiod (as per the Statement of Financlal
Activities)
Adjustments for:
Depreciation charges
Decreasellincreasel in debtOTS
Decrease In creditors
101,356
106.951
56.046
72.344
50.295
37.503
198,8381
39.0631
Net cash provided by operations
179.451
6.553
ANALYSIS OF CHANGES IN NET FUNDS
Al 114124
Cash flow
Al 3113125
Net cash
Cash al bank and in hand
218.565
162.649
381,214
218.565
162,649
381.214
Debt
Debts falling due within 1 year
Debts falling due after 1 yeai
{16.801)
95.636
11.2151
18.017
{18.016)
77,6191
112,437)
16,802
95,6351
Total
106.128
179,451
285.579
The notes form part of these financial slatoments
Page 16

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Notes to the Financlal Statements
FOR THE YEAR ENDED 31 MARCH 2025
STATUTORY INFORMATION
Rhondda Cynon Taff Citizens Advice Bureau is a registered charity and private company limited by guarantee having
no share eapital. Members have agreed to contribute £1 in the event of a wlnding up. The charitsble company Is
incorporated in Wales In the United Kingdom. The registered office is noted within reference and administrative
details on page 6. The nature of the company's operations and principal activities is disdosed within the Report of the
Trustees.
The financial statements are presented in Sterling {£). the company's functional currency, and rounded to the nearest
pound.
The significant accounting policies applied in the preparation of these financial statements are set out below. These
policies have been consistently applied to all years presented unless Qtherwise staled.
ACCOUNTING POLICIES
Basis of preparing the linancial statements
The financial stalemersls of the charitable c(Mnpany, which is a public benefit entity under FRS 102. have been
prepaied in ac(x)rdance with the Charities SORP {FRS 102) 'Accotsnting and Reporting by Chaiilies= Statement of
Recommended Practice applicable to challties preparing Iheir accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 102) leffeclive l January 2019).. Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies
Act 2006. The financial statements have been prepared under the historical cost convention.
There have been no material departures from Financial Reporting Standard 102.
GOING CONCERN
The trustees have staled that no material uncertainties exist Felaling to events or conditions Ihal may cast significant
doubt upon the entity's ability to continue as a going concein for a period of 12 months from the date of signing the
financial statements for the yearonded 31 March 2025.
Income
All income is reco9nised in the Slalement of Finanual Activities On￿ the charity has entitlement lo the fur)ds, it is
probable that the income will be received and the amount can be measured reliably.
This includes Capital grants.
DONATIONS AND LEGACIES INCOME
Donations and legacies income includes donations, gifts and grants that provide core funding or are of a general
nature are recognised where there is entitlement, probability of receipt and Ihe amount Can be measured with
sufficient reliability. Such income is onty deferred when the donor spectfies it must be used in future aceounting
periods or the donor has imposed conditions which must be mel before the charity has uncondition81 enlillement.
INCOME FROM CHARITABLE ACTIVITIES
Income from charitable activities includes income received under eonlract or where entitlement to grant funding is
subject lo speelfic performance ¢ondilions. This income is recognised as the related services are provided and there
is entitlement. probability of receipt and the amounl can be measured with sufficient reliability. Income is deferred
when the amourkls received are in advance of the performance of the service or event to which they relate.
Page 17
¢ontinued..

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Notes to the Flnanclal Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POUCIES - Gontinued
Income
OTHER TRADING ACTIVITIES INCOME
Income from other trading activities includes income received under contract. Thls income is recognised as the
related services are provided and there is entitlement, piobabilily of receipt and the amount can be measured with
sufficient reliability. Income is deferred when the amounts received are in advance of the performance of the service
or event to which they relate.
INVESTMENT INCOME
Investment income is reeognised on a receivable basis.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity
to that expenditure. il is probable that a transfer of economic benefits will be required in settlement and the amount of
the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified
under heading5 that aggregate all cost related to the category. Where costs cannot be directly attrTrbuled to particular
headings they have been allocated to activities on a basis consistent with the use of resources.
Expenditure on costs of raising funds indude costs fundraising. advertising, marketing and direct mail materials as
well as a proportion of salaries based on an approximation of time spent in this area.
Expenditure on charttable activities eomprÉses those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly ta such activities and those costs of
an indirect nature necessary to support them.
Support costs are those costs that. whilst necessary to deliver an activity. do not themselves procluce OT constitute
the output of the charitable activity- This indudes govemance costs which are those costs associated with meeting
the constitutional and stalutory requirements of the chaiity and include the accountancy fees and costs linked to the
strategie management of the charity as well as a proportion of salaries based on an approximation of lime spent in
this area.
Allocation and apportionment of costs
AJI costs are allocated between expenditure categories on a basis designed to reflect the use of the resource. Costs
relating to a particular actrvity are allocated directly- others are apportioned on an appropTF2te basis.
Tanglble fixed assets
Depreciation is provided at Ihe following annual rates in order to write off each asset (less expected residual value)
over its estimated useful life.
Short leasehold property
Fixtures and equipment
Over lrfe of lease
33Q/o slraight line
Fixed assets are initially recorded al cost. Or¢ly assets which cost £1.000 or more are ¢apilalised.
Taxatlon
The charity is exempt from ¢o¥poralion tax on ils chaNtable a¢livities.
Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic
financial instruments are initially reco9nised at transaction value and subsequently measured at their seluement
value.
Tradè debtors and olhor debtors are recognised at Ihe settlemenl amount due and prepayments are valued at the
amount prepald.
Page 18
¢ontinued..

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Notes to the Flnancial Ststements - continued
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES - contlnued
Flnancial instruments
Cfedilors are recognised where the charity has a present obligation resulting from a past event that will probably
result in the transfer of funds to a third paty and the amount due to se￿e the obligation can be measured or
estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts
due.
Pension ¢o$ts and other post-retlrement benefits
The charity operates a defined contribution pension scheme for some of its employees. The assets of the scheme are
held separately from those of the charity. Th6 annLFal contributions payable are charged lo the statement of financial
activities incorporating the income and expenditure account.
Operatlng lease commltments
Rentals applFcable to operaling leases where substantially all of the benefits and risks of ownership remain with the
lessor are charged against profits on a straight line basis over the period of the lease.
Funds structure
Unrpstricted funds
Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity
without further specified purpose and are available as general funds.
Designated funds
Designated funds are unrestricted funds eamiarked by the board for particular purposes.
Restricted funds
Reslr¢cted funds are to be used for specific purposes as laid down by the donor. Expenditure. which meets these
criteria, is charged lo the fund, together with a fair allocation of support and governance costs.
Transfers are made from restricted to unrestricted funds relating to the purchase of fixed assets from restricted
income where such expenditure fvlfils the lemis ol the restrlclion.
DONATIONS AND LEGACIES
2025
2024
Gifts and donations
Grants
44,634
194,360
45,262
194.559
238,994
239.821
Granls received, in¢luded in the above. are as follows..
2025
2024
Rhondda Cynon Taf County Borough Councll
194,360
194,559
Page 19
continued...

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Notes to the Financlal Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025
OTHER TRADING ACTlVtTIES
2025
2024
Consultancy services and other income
4.213
150
INCOME FROM CHAR￿ABLE ACTIVITIES
2025
2024
Activity
Generalist
Generalist
Generalist
Generalist
Generalisl
Grants
Families First
Welfare Rights Service
Help lo Claim - Face to Face
Advicelink Cymru - F2F
Advicelink Cymru - Claim
What's Yours
Trussell Trust- Food Banks
Advicelink Cymru - Access
Partner Funding
Advicelink CymnJ- Winter
Capacity Fundin9
RCT- Shared Prosperity Fund
Multiply
Grants
Families First
Welfare Rights servi
Rhondda Cynori Taf-
Prescribing Advice
Cwm Taf Health Board -
PrescrFbing Advice
Advicelink Cymnj - Debt
Specialist
Advicelink Cymru- Benefits
Specialist
Advicelink Cymtu - Basic
Ineome Pilot
Grants
979,318
30,000
25.500
359,655
265,982
999.642
30,000
25,500
190.470
265.982
Generalist
Generalist
170.100
84.763
189,000
79,393
Generalist
21.000
21,000
Generalist
10.060
Generalist
Specialist
Specialist
Specialist
55,826
302.200
70,000
59,500
12.377
246.014
70,000
59,500
Specialist
34,500
34.500
Specialist
18.680
18,118
Specialisl
157,624
157,682
Specialist
45,595
45.596
Specialist
Training
129.146
23.282
147.886
24.886
2,832,671
2,627,606
Grants received, included in the above. are as follows..
2025
2024
British Gas Energy Trust
Rhondda Cynon Taf County Borough Council- Welsh Church Act
Homelessness Prevention
REL- Energy best
EAP- Energy best
Energy Saving Trust- Energy Redress Scheme COVID-19 Crlsi5 Fund
Volunteering Wales Fund
Help Through Hardship
Acces to Justice Foundation - Help Ac¢e5sing Legal Support
Moondance Foundation - Wales Energy Service
Rhondda Cynon Taff County Borough Coun¢il - Shared Prosperity Fund -
Community Grant
150,630
119.743
50,000
67,264
12,975
46,046
34.489
24,886
802,770
26,700
41.479
76,188
42.665
40,724
23,282
694,818
41.479
34.137
25.057
Carried fomard
1,103,923
1.251,409
Page 20
conbnueif...

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Notes to the Flnancial Ststements - continuod
FOR THE YEAR ENDED 31 MARCH 2025
INCOME FROM CHARITABLE ACTIVITIES - continued
2025
2024
Brought fotward
National Grid - Energy Caseworker
Carbon Monoxide Advice Project
Carers Trust
Pen Y Cymoedd Wind Farm Community Fund
Rhondda Cynon Taff County Borough Councll- Shared Prosperity Fund-
Community Grant- Change The Volume
1.103.923
34,658
1,251.409
11.543
7,590
77,362
65,575
1.304.800
1,270,542
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 7)
Support
costs (see
note 81
Totsls
Generalisl
Specialist
Training
1,792,579
796.081
20,075
251,384
111,624
2.779
2,043,963
907,705
22,854
2.608.735
365.787
2,974.522
DIRECT COSTS OF CHARITABLE ACTIVITIES
2025
2024
Staff costs
Travel costs
Premises costs
Office costs
Recruitment and training
Sundry costs
Energy voucher payments
Partner payments
Funding clawbacks
Depreciation
nterest payable and similar charges
2,139.466
16.323
103,327
161.710
17.917
4.136
47.742
62,414
254
49.135
6,311
2.008.998
8.129
61.550
178,851
8,908
3,853
2,703
119,489
15.616
33.427
7.426
2.608.735
2,448.950
Page 21
continued...

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Notes to the Financlal Statements - contlnued
FOR THE YEAR ENDED 31 MARCH 2025
SUPPORT COSTS
Staff
costs
Other
costs
Govemance
costs
Depreciation
Totals
Generallst
Specialist
Training
195.203
86.677
2.159
4.483
1,991
50
28.259
12,549
311
23,439
10,407
259
251,384
111.624
2.779
284.039
6,524
41.119
34.105
365.787
All cos15 are allocated between expenditure categories on a basis designed to reflect the use of the resource. Costs
relating to a particular activity are allocated direcdy- others are apportioned on an appropiiate ba￿s.
NET INCOmEIIEXPEND￿uREl
Net incomel{expenditurel Ès staled after ehargingl{crediting):
2025
2024
Auditors, remuneration
Depreciation - owned assets
14,000
56,046
8.970
37,503
10.
TRUSTEES. REMUNERATION AND BENEFITS
There were no Iruslees. remuneration or other benefits for the year ended 31 March 2025 or for the year ended 31
March 2024.
Trustees. expenses
Travelling expenses of £Nil12024.. £Nil) were paid by the charity in regards to trustees during the year. Theie were no
balances outstanding at the year end (2024: £Nill.
11.
STAFF COSTS
2025
2024
Wages and salaries
Social security costs
Other pension costs
2,179.852
182.445
78.071
2,022,345
163,243
68,391
2,440,368
2,253,979
The average monthly number of employees during the year was as follows..
2025
2024
Chief EXe￿lIve
Senior managers
Team leader l Operations managers
Administration and support
Advice and infomialion
Supervision
12
72
79
102
98
Page 22
continued...

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Notes to the Flnancial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025
11.
STAFF COSTS . continued
The number of employees whose employee benefits lex¢luding employer pension costs) exceeded £60.000 was..
2025
2024
£60,001- £70.000
Total Temuneration benefits paid to key management personnel in the year was £128.176 (2024.. £137,6021-
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
12.
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
45,262
194,559
239.821
Charitable actlvities
Generalist
Specialist
Training
131.573
160.592
1.691.851
618.704
24.886
1.823.424
779.296
24.886
Other trading acbvities
150
150
Total
337.577
2 530.000
2.867.577
EXPENDITURE ON
Charitsble activitles
General
Generalist
Specialist
Training
190,777
89,521
1.838.387
620,569
21,372
2,029,164
710,090
21.372
Total
280,298
2.480.328
2.760.626
NET INCOME
Transfers between funds
57.279
75.421
49.672
75.421)
106,951
Net movement In funds
132,700
(25.749)
106,951
RECONCILIATION OF FUNDS
Total funds brought forward
529,185
56.158
585.343
TOTAL FUNDS CARRIED FORWARD
661.885
30.409
692.294
Page 23
conlillued...

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Notes to the Flnancial Ststements - continued
FOR THE YEAR ENDED 31 MARCH 2025
13.
TANGIBLE FIXED ASSETS
Short
leasehold
property
Fixtu￿$
& equipment
Totals
COST
At 1 April 2024 and 31 March 2025
439,729
173,799
613.528
DEPRECIATION
At 1 April 2024
Charge for year
44.727
26.104
116,193
29.942
160.920
At 31 March 2025
70,831
146.13S
216.966
NET BOOK VALUE
At 31 March 2025
368.898
27.664
396,562
Al 31 March 2024
395,002
57.606
452,608
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Other debtors and prepayments
Accrued income
19,180
169,201
15.415
245.312
188.381
260,727
15.
CASH AT BANK AND IN HAND
The cUr￿n1 year bank balance lor unrestricted Ajnds amounted to £476.718 {2024= £253.7581 and £95,504 in deficit
on restricted funds12024= deficit £35.193)- This is due to the charity using unrestricted funds to support restricted
projects until the restricted grants included in debtors had been received.
The total bank and cash in hand al the balance sheet date was £381.214 (2024.. £218.5651-
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
16.
2025
2024
Other loans (see note 18)
Other creditors
Accruals and deferred income
18.016
29.999
46.873
16.801
12,177
114.992
94.888
143,970
Page 24
continued...

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Notes to the Financlal Statèments - continued
FOR THE YEAR ENDED 31 MARCH 2025
17.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025
2024
Olher108ns {see note 181
77.619
95.636
18.
LOANS
An analysis of the maturity of loans is given below..
2025
2024
Amounts falling dLTre WTlhin one year on demand=
Other loans
18.016
Amounts falling he￿een one and years..
Other loans - 1-2 years
19.319
18.016
Amounts falling dtje belween and five years:
Other loans - 2-5 years
58.300
62,247
Amounts falling due in more than five years..
Repayable by inslalments..
Other loans more 5yrs instsl
15,373
The other loan balan￿ comprises a loan of £140.000 from Wales Council for Voluntary Action. The loan is repayable
in 90 monthly instalments. The interest rate on the loan is 70
19.
LEASING AGREEMENTS
Minimum lease payments undei non-cancellable operating leases fall due as follows=
2025
2024
Within one year
Between one and five years
In more than five years
101.211
233,671
23,653
98.328
290,841
54,625
358,535
443,794
The total lease paymgnls reeognlsed as an expense in the year amounted to £101,211 (2024.. £98,327).
SECURED DEBTS
20.
The following secured debts are included within credllors-
2025
2024
Other loans
95,635
112,437
The above loan is in re5pe¢l of a WCVA loan for the refurbishment of new premises in Pontypridd. This loan is
secured by a debenture agreement wth a fixed and Itoaling charge.
Page 25
continued...

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025
21.
MOVEMENT IN FUNDS
Net
movement
in funds
At
3113125
At 114124
Unrestricted funds
General fund
661,885
105,648
767,533
Restricted funds
BTltish Gas Energy Trust
Prescribing Advice= Tier 2 fund
Homelessness prevention
Enery Saving Trust- Energy Redress
Scheme COVID-19 Crisis Fund
Advicelink Cymru - Claim What's Youts
Volunteering Wales Fund
Acces5 to Justi￿ Foundation - Help Access
Legal Support
Wales Energy Service
Shafed Prospeiity FLFnd
Advicelink Cymru - Access Partner Funding
10,934
375
110,9341
{2381
4.977
137
4.977
4.850
14.850)
3.329
428
3.329
1.383
955
7,363
2.810
3.122
7.363
695
12,115)
13,122)
8,233
8,233
30.409
26,117
TOTAL FUNDS
692.294
101,356
793.650
Page 26
¢onlinued...

CITIZENS ADVICE
RHONDDA CYNON TAFF LIM￿ED
Notes to tho Flnancial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025
21.
MOVEMENT IN FUNDS - ¢ontlnued
Net movement in funds, included in the above are as follows:
In¢oming
resources
Resources
expended
Movement
in funds
Unrestricted fvnds
Goneral fund
357,758
{252.110)
105,648
Restricted funds
British Gas Energy Trust
Prescribing Adviee.. Tier 2 fund
Homelessness prevention
Help lo Claim- Face lo face
Infonnalion Advice Service - Core Funding
Advicelink Cymru - F2F
Advicelink CYMFU - Debt Specialist
Advicelink Cymru - Berkefits Specialist
Enery Saving Trust- Energy Redress
Scheme COVID-19 Crisis Fund
Advicelink Cymnj - Claim What's Yours
Volunteering Wales Fund
Help Through Hardship
Wales Eneigy se￿iCe
Shared Prosperity Fund
Advicelink Cymru- Basic Income Pilot
Trussell Trusl- Foodbank Projecl
Advicelink Cymru - Access Partner Funding
National Grid - Energy Caseworker
Carers Trust
Pen Y Cymoedd Wind Farm Community
Fund
150.630
34.500
76,188
352,915
194,360
265,982
157,624
45.595
1161,564)
{34.738)
{71,211)
(352.915}
1194,3601
1265,9821
(157,624)
(45.595)
{10.934)
1238)
4.977
40.724
193.382
23.282
694.818
41.479
34.137
129.146
84.763
21,000
34,658
77,362
(45.574)
{190.0531
{22.8541
{694.818)
(43.594)
(37.259)
1129.1461
{84,763)
(12,767)
(34.658)
(77.362}
14.850>
3.329
428
(2.115)
13.122>
8,233
65,575
65.575}
2.718.120
2.722,412
4.292
TOTAL FUNDS
3,075.878
2,974.522)
101.356
Pa9e 27
continued...

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Notés to the Financial Staternents - contlnugd
FOR THE YEAR ENDED 31 MARCH 2025
21.
MOVEMENT IN FUNDS - continued
Comparatlves for movement In funds
Net
movement
in funds
Transfers
between
funds
At
3113124
At 114123
Unrestricted fvnds
GeneTal fund
529,185
57,279
75,421
661,885
Restricted funds
British Gas Energy Trust
Welsh Church Act fund
Prescribing Advice.. Tier 2 fund
Advicelink Cymru- F2F
Enery Saving TNst- Energy Redress
Scheme COVID-19 Crisis Fund
Advi￿lInk Cymru - Claim What's Yours
Volunteering Wales Fund
Access to Justice Foundation - Help Access
Legal Support
Wales Energy Service
Shared Prosperity Fund
Advicelink Cymw - Basic Ir7come Pilot
Trussell Trust- Foodbank Project
Advicelink Cymru - Access Partner Fundirig
9,412
1.522
50.000
375
{2.756)
10,934
(50.000)
375
10,269
(7.513)
4.850
12,2051
955
4.850
15.866
{13,661)
955
3.959
3,032
4,672
7.796
1,152
3,404
1222)
11,5501
(7,5491
{1.152)
4.000
7,363
2.810
3.122
(247)
56.158
49,672
75,4211
30,409
TOTAL FUNDS
585.343
106.951
692.294
Page 28
continued...

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Notes to the Financlal Statements - ¢ontinued
FOR THE YEAR ENDED 31 MARCH 2025
21.
MOVEMENT IN FUNDS - continued
Comparative nel movement in funds, included in the above are as follows:
InGoming
resources
Resourc6S
expended
Movemenl
in funds
Unrestrlcted funds
General fund
337.577
1280.298)
57,279
Restllcted funds
British Gas Energy Trust
Welsh Church Act fund
Prescrlbing Advice.. Tier 2 fund
Homelessness prevention
Help lo Claim - Face lo face
Information Advice Service - Core Funding
Advicelink Cymnj - F2F
Advicelink Cymru - Debt Specialist
Advicelink Cymru - Benefits Specialist
Enery Saving Trust- Energy Redress
Scheme COVID-19 Citsis Fund
Advicelink Cymru - Claim Whays Yours
Volunteering Wales Furid
Access to Justice Foundation - Help Access
Legal Support
Help Through Hardship
Wales Energy Service
Shared Piosperity Fvnd
Advicelink Cymru - Basic Income Pilot
Trussell Trust- Foodbank Project
Advicelink Cymru - Access Partner Funding
National Grid - Energy Caseworker
119.743
50,000
34,500
67,264
190.470
194,559
265.982
157.682
45,596
(118,2211
1.522
50.000
375
{34,125)
(67,264)
{190,470)
(194.559)
1268.738)
1157.682)
{45,596)
{2,756)
34.489
189.000
24.886
{29.639)
{191.2051
123,9311
4,850
12.205)
955
26,700
802,770
41,479
25.057
147.886
79,393
21.000
11.544
{23.2961
(802,770)
(41,7011
126.6071
1155,435)
{80.545)
{17.000)
3.404
1222)
11,5501
17,549)
11,152)
4,000
2.530,000
2,480,328
49.672
TOTAL FUNDS
2.867.577
2.760.626
106.951
Prescribing Advice: Tier 2 fund
This project is funded by Rhondda Cynon Taf County Borough Council to provide Welfa￿ benefit and debt advice
seNices lo people with mental health and substance misuse issues with their carers.
Homelessness prevention
This grant was awarded to provide good qu81ily focused financial advice and assistance lo ensure that all necessary
steps and actions are undertaken lo help people remain in their own homes and have the financial resources to
access Suitable accommodation.
British Gas Energy Trust
Project is funded by the British Gas Energy Trust. The purpose of the fvnding is lo provide advice and assistance to
beneficiaries aimed at enabling them to manage their debtors and budgets going forwards. maximlse their income
and ability lo afford lo pay their bills enabling people lo have wami homes through improving energy efficiency and
improvin9 their health and wellbeing.
Help to Claim - Face to face & tslephone
The projecl 15 funded by The Department for Work & Pensions to provide assistsnce through numerous chanllels
ensuring that Universal Credit is the right benefit for the client, assessing their individual needs and support to stsrt
making a Universal Credit claim.
Page 29
contsnued...

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Notes to the Flnancial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025
21.
MOVEMENT IN FUNDS - Gontinued
Infomiatlon Advice Service - Core Fundin9
The Information and Advice service delivers open acGess advice and support to those who approach our seNlce for
help. It also supports the recfUitmeAt and development of our volunteers, wilhoul whom our service would be unable
to function.
TTussell Trust - Foodbank Helpline
An innovative nation81 telephone line established to provide advice and support lo those who are accessing foodbank
services across England and Wales.
Advicelink F2F l Debt & Beneflts Advice l Basic Income Pilot l Access Partner Funding I Winter Capacity
Fundlng
Funded vta the Welsh Govemmenl Advicelink service, the project provides specialist debt advice. welfare benefit
advice to varying clients.
Energy Saving Trust - Energy Redress Scheme COVID-19 Crisis Fund
The projecL funded by the Energy Saving Trust, allowed us to provide support to clients using prepayment meters in
the fomi of fvel vouchers. A critical form of support during the winter months of lockdown.
Community Foundation Wales - Coronavirus Resilience Fund
The fvnd provided financial support to cover the costs of additional equipment and work to make our offices
a¢￿SsIble in line with covid guidan￿. Allowing fa￿ to face services to be delivered lo those clients in greatest
need.
Advicellnk Cyrnru - Claim What's Yours
A national programme funded by Welsh Govemment as part of the Advicelink I Single Advice Fund. Claim Whays
Yours provides a dedicaled telephone line for the public to receive income maximisation.
Help through Hardship
A service delivered in collaboration with Trussell Trust and has been created to meet the need of clients who for any
reason are facing hardship. The service includes a full assessment of advice needs focussing on income
maxtmisation, identification of emergencies and then following the provision of advice whether a referral for food
provision is needed.
Volunteerfng Wales Fund
The WCVA fvnded a volunteer development role within CARCT providin9 the capacity to develop our volunteering
offer alongside recruitiny and developing new volunteers
Moondance Foundation - Wales Energy Service
Funding from the Moondance Foundalion and other funders lo provide one-to-one energy advice lo fuel poor and
vulnerable clients in RI￿ndda Cynon Taff. The charity provide support on fuel options. tariffs and energy grants.
along with. advice on energy efficiency to help people to reduce their bills. The charity also provide advi¢e and
support with benefjt entiliemenl checks and budgeting.
Shared Prosperlty Fund
Connecting Com(nunilies with Advice Is a single point of access advice seNice. funded by the UK Govemmenl in
Wales, via the Shared Prosperity Community Grant. The project delivers in-person, telephong and video•call advice
sessions. from Community venues across Rhondda Cynon Taff.
Truss911 Trust - Foodbank Project
The project is funded by the Trussel Trust lo deliver in person advice In foodbanks in RCT and telephone advice for
foodbanks in Llanelli. The project aims to address the reasons for food poverty by addressing advice needs. The
project Is reliant on foodbank workers to signpost and make referrals into the service.
National Grld . Energy Caseworker
A speciaslist advice service providing energy advice and casework through a r8nge of communlty locations.
Pa9e 30
continued...

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Notes to the Financlal Statements . continued
FOR THE YEAR ENDED 31 MARCH 2025
21.
MOVEMENT IN FUNDS . continued
Carers Trust
The project aims lo provide dedicated financial support and advice for unpald carers in Rhondda Cynon Taf to
stabilise their financial eircumslances as much as possible for the future.
Pgn Y Cymoedd Wind Farm Communlty Fund
Funding provlded to assist wlth giving community advice and support to those in need wlthin the Rhondda Cynon Taff
area.
Ptior
ear restricted funds".
Access to Justlce Foundation - HALS
The Famiw Advice Service aims to help clients to get belter access to legal Support delivers advice on family law.
The project is for clients who are not enlilled to legal aid and do not have a solicitor.
Welsh Churches Act- Taff Street Capital Fund
Funding from Rhondda Cynon Taf County Borough Council lo help with development costs of the new office
Pontypridd.
22.
EMPLOYEE BENEFIT OBLIGATIONS
The charty operates a defined contribution pension scheme. The assets of the scheme are held separately from
those of the charity in independently administered funds. The pension cost charge represents conlribulions paid by
the eharily lo the furFd and amounted to £78.071 (2024: £68.391)- Contributions outstanding al the year end
amounted to £25.690 {2024- £12.177)-
23.
RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 31 Ma￿h 2025 that require disclosure. or for the year
ended 31 March 2024.
Page 31

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Detalled Statement of Financial A¢tlvStles
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
INCOME AND ENDOWMENTS
Donatlons and legacles
Gifts and donations
Grants
44.634
194.360
45,262
194,559
238,994
239,821
Other trading activlties
Consultancy services and other income
4,213
150
Charitable activities
Grants
Families First
Welfare Rights service
Rhondda Cynon T8f- Prescribing Advrce
Cwm Taf Health Board - Prescribing Advice
Help to Claim - Face to Face
Advicelink Cymru - F2F
Advicelink Cymru - Debt Specialist
Advicelink CymrLt - Benefits Specialist
Advicelink Cymru - Claim What's Yours
Trussell Trust- Food Banks
Advicelink Cymru - Basic Income Pilot
Advioelink Cymru - Access Partner Funding
Advicelink Cymru - Winter Capacity Funding
RCT- Shared Prosperity Fund - Multiply
1,304,800
100,000
85.000
34,500
18,680
359.655
265.982
157.624
45.595
170.100
84.763
129.146
21,000
1,270.542
100.000
85.000
34.500
18,118
190.470
265,982
157,682
45,596
189,000
79.393
147.886
21.000
10.060
55,826
2.832.671
2,627.606
Total ineoming resources
3.075,878
2.867.577
EXPENDITURE
Charltable actlvltles
Wages
Social security
Pensions
Travel costs
Premises costs
Office costs
Recruitment and training
Sundry costs
Energy voucher payments
Partner payments
Funding clawbacks
Depreciation of tsngible fixed assets
Loan
1,915,193
155,797
68,476
16.323
103.327
161.710
17.917
4,136
47,742
62,414
254
49.135
1.802.543
145,498
60,957
8.129
61.550
178.851
8.908
3.853
2,703
119.489
15.616
33.427
2.608,735
2.448,950
This page does not form part of the statutory financial statements
Page 32

CITIZENS ADVICE
RHONDDA CYNON TAFF LIMITED
Detailed Ststement of Financlal Actlvities
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Support costs
Staff costs
Wages
Social security
Pensions
249,601
25.407
9.031
211,106
17.043
7.140
284,039
235,289
Depreciation
Depreciation of tangible fixed assets
6.524
3,915
Other costs
Travel costs
Premises costs
Office costs
Recruitment and training
Sundry costs
Bank loan interest
Loan
2.166
13,717
21.470
2,379
549
952
7,209
20.947
1.043
451
136
733
838
41,119
31.471
Governance ¢osts
Wages
Social security
Pensions
Auditors, remuneration
Legal and professional fees
15,058
1,241
564
14,000
3,242
8.696
702
294
8,970
22,339
34,105
41.001
Total resol5r￿S expended
2.974.522
2.760.626
Net income
101,356
106.951
This page doe5 not form part of (he statutory financlal statements
Page 33