citizens
advice
Telford &
the Wrekln
TELFORD AND THE WREKIN
CITIZENS ADVICE BUREAUX
rrrading as Citizens Advice Telford & The Wrekin]
(a company limited by guarantee)
Charity No. 1077566
Company No. 03844929
REPORT AND FINANCIAL sfATEMENTS
YEAR ENDED 31 MARCH 2024

TELFORDAND THEWREKIN CITIZENSADVICE BUREAUX
LEGAL & ADMINISTRATIVE INFORMATION
Charity number:
1077566
Company number:
03844929
Authorised & regulated by the Financlal Conduct AuthorFty: FRN: 617769
Registered Office:
Suite 4 Syer House
Stafford Park
Telford
TF3 3BD
TrusteeslDlrectors
David Shelmerdine
Paul Clifford
Julia Bennett
Cllr Andrew Burford
Samuel Chilvers
Timothy Elliott
Sherrel Fikeis
Dipak Kotharl OBE
Cllr Gemma Offland
Rebecca Tindall
Julie Twynholm
Thomas Longmore
(Chair)
Ivice-chair) Resigned 12Jan 2024
Co-opted 29January 2024
Resigned 8 June 2023
Resigned 4July 2023
Appointed on 1 May 2024
Key Personnel:
Louise Cross
Kay Benting
Richard Tonks
Chlef Executlve Officer
Finance Manager
Advice Services and Quality Manager
Accountants..
James Holyoak & Parker Ltd
1 Knights Court,
Archers Way
Battlefield,
Shrewsbury,
SY13GA

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
CONTENTS
For the year ended 31 March 2024
1. Objectives and Activities
1.1 Charitable Objectives and Public Benefit
1 .2 Strategic Priorities 2024125
1.3 Staff and Volunteers
1.4 Provision of Services
2. Achievements and Performance
2.1 Working with Clients
2.2 Staffing
2.3 Quality Monitoring
12
12
3. Financial Revlew
3.1 The Financial Position
3,2 Principal Funding Sources
3.3 Reserves Policy
3.4 Investment Policy
3.5 Risk Management
13
13
13
14
14
14
4. Plans for Future Periods
4.1 Strategic Priorities
4.2 Going Concern
15
15
18
5. Informatlon on Fundralsing Practlces
5.1 Fundraising Code of Practice
19
19
6. Structure, Governance and Management
6.1 Governing Document
6.2 Organisational Structure
6.3 Trustee Induction and Training
6.4 Pay and Remuneration of Senior Staff
6,5 Related Parties
19
19
19
20
20
20
7. Statement of Trustees. Responslbilltles
21
8. Independent ExaMine￿S Report to the Trustees
Statement of Financial Activities
Balance Sheet
Cash Flow Statement
26
Notes to the Financial Statements
26
Detalled Income and Expenditure Accounts (Management Information Only)
40

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
TRUSTEES'/DIRECTORS' REPORT
For the year ended 31 March 2024
The TrLJStees {who are also directors of the charity for the purposes of the Companies Act) are pleased to
present their annual report and audited financial statements for the year ending 31 March 2024. The financial
statements comply with requirements of the Statement of Recommended Practice 2019. the Companies Act
2006 and Financial Reporting Standards.
1. OBJECTIVES AND ACTIVITIES
1.1 Charitable Objectives
The objectives of the company are:
he promotion of any charitable purposefor the benefit of the community in the areo of Telford and Wrekin Council
by the advancement of education. the protection of heolth and the relief of povety. sickness ond distress.
The activities of the charity are:
"Advice and support on all problems offecting the general public".
Telford and Wrekin Citizens Advice Bureaux aims:
To provide the advice people needfor the problems theyfoce.
And equally..
To improve the policies ond practices that affect people s lives.
Telford and Wrekin Citizens Advice Bureaux is known as Citizens Advice Telford and the Wrekin {CAT&W),
following a re-branding of the whole national service some years ago.
CAT&W aims to provide a regular and accessible holistic advice service for the people of Telford and Wrekin
ocal authority area. The advice service is free. confidential. impartial and independent. The charity provides
information and advice on individual's rights and responsibilities, empowering those who can to help
themselves to resolve issues and supporting those who need more help.
It also aims to identify local need for specialist advice services and to meet this need by providing these
services directly or working with and in support of other agencies. CAT&W also aims to use its knowledge of
local issues to work proactively with local and regional agencies to prevent problems arising for their clients
in the first place.
The Trustees consider that they have complied with the duty in Sertion 17 of the Charities Act 2011 to have
due regard to the public benefit guidance published by the Charity Commission in reviewing the CAT&W
Trustees Report and Financial Statements for the year ended 31 March 2024. its activities and in planning its
future priorities.

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
TRUSTEES'IDIRECTORS. REPORT
For the year ended 31 March 2024
1.2 Strategic Priorities 2024125
Advice
We wlll:
Improve access to our advice services.
Increase the number of clients we help.
Maximise our reach and accessibility within places and commLJnities that need us the most.
People
We will:
Be a great place to work and volunteer
Sustainability
We wlll:
Have a sustainable funding strategy.
Retain our current grants and contracts but plan and generate new income to grow the seNice
or mitigate the loss of contracts.
Maintain our high-quality advice.
Advocacy and Communlcatlons
We will:
Make sure the people who need us most are aware of our service and help them to access our
services.
Share the unique work that we do and the impact we make with our stafflvolunteers, funders, and
stakeholders.
Culture
We will:
Be a great partner to collaborate with.
Ernbed equity. diversity. and inclusivity in everything that we do.
Continuously reduce our environmental impact.
1.3 Staff and Volunteers
The charity is grateful for the huge contribution of its volunteers who are involved in service provision and
support roles. During the year a total of 21 active volunteers contributed around 5,356 hours with an
estimated value of £196,109 {2023: £142.000) using the updated National Citizens Advice tool. They worked
in a range of roles including Trustees, advisors, receptionists, telephonists, form fillers, administrators and
much more.

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
TRUSTEES'IDIRECTORS. REPORT
For the year ended 31 March 2024
1.4 Provision of Services
The advice services are open to all members of the public and are free of charge.
The following Services and projects were provided during the year:
General advice for residents of Telford & Wrekin. Thi5 was provided through initial telephone
registration or contact via email. letter. referral. or the online 'Contact Us, form, followed by a holistic
advice appointment. Signposting and information was also provided by our First Point of Contact Team
and from our website.
Debt advice and casework, especially for vulnerable people, through the Money Advice SeNice Project.
This service continues to provide community outreach sessions so as to reach more people and
improve accessibility.
Help to Claim. Assisting people to make claims for Universal Credit and personal budgeting.
Energy advice with the Energy Outreach Project and Energy Advice Programme to support clients with
energy advice and help income maximisation. This included the provision of fuel vouchers for
individuals and groups.
General advice through paid for outreach sessions funded by Newport, Stirchley and Brookside, and
Hadley and Leegomery Parish Councils.
Our Cost-of-Living outreach services, which began in 2022, continued throughout the year in response
to the ongoing crisis. The outreach provision is delivered in 19 wards where demand for our services
are highest. A list of the outreaches can be accessed h
Dedicated advice for families with children with severe and multiple needs working with Telford and
Wrekin Council's Strengthening Families Team
Dedicated 'Better off in Worw and benefits advice as part of the Enable contract admlnistered by
Shropshire Citizens Advice.
The NET. This is a National Lottery Community Fund project which provides support services. It is
delivered in partnership with Stay. a local housing and support services provider and MIND which
provides mental health support.
Baby Steps. This is an advice project supporting new parents, primarily focussing on finances,
Delivering advice in health settings. This project is funded by National Citizens Advice Cost-of-Living
funding for 12 months.
The Carers & Work Visa Projert. Working in partnership with Shropshire Citizens Advice and Telford &
Wrekin Council funding to support care workers whose sponsors have lost their licence.
Additional resources in year allowed us to participate in and deliver a number of Cost-of-Living events,
drop-in outreach sessions, and to run awareness days across the Borough. We were also able to run
an event in Newport funded by Newport District Running Club.
The Cost-of-Living was the public campaign we focused on again this year. As a network we were
particularly pleased with the decision to raise benefits in line with inflation.
Our Impact video for 2023 - 2024 can be viewed here - Im
act Video

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
TRUSTEES'/DIRECTORS' REPORT
For the year ended 31 March 2024
2. ACHIEVEMENTS AND PERFORMANCE
General Position of the Organisation:
The financial year 2023-24 was a positive year for the charity despite the increased demand and
challenges presented by the Cost-of-Living crisis. Income generated during the year, mostly
related to the crisis, improved our financial performance. However, the majority of this additional
funding was both one off and time limited.
Previous decisions made the Board of Trustees to refocus resources on front line delivery and to
increase advisor capacity meant we were in a relatively strong posltion to meet the demands
generated by the Cost-of-Living crisis and maintain our extended outreach offer. In January 2024
we had our busiest ever month.
Our Core Business Objectives Remain:
Our business strategy for the 12-month period was to increase the number of clients supported
along with maintaining our quality standards and ability to help clients with multiple and complex
issues. The charity increased the number of unique clients supported by 4% compared to the
previous year. However, it is worth noting that the number of total issues dealt with has
increased from 35,707 to 50,418. This is an average increase from five issues per client to seven
per client and a 41 % increase overall.
There has been strong progress against the strategic business plan targets set against the
backdrop of the Cost-of-Living crisis.
Retaining Skilled Staff and Buildlng Capacity
Our current business objectives are to retain our skilled front line adviser staff. We continue to
have a flexible approach to working, encouraging staff to work in a way that best suits their
needs.
Main Office - Relocation
The sale of our Tan Bank office and relocation to Syer House serviced offices was a major
milestone and achievement in year. The offices, following fit out, will provide a high quality and
central offer which we anticipate will benefit clients, staff and volunteers. The fit out works, which
will create a secure public reception and six interview rooms, is progressing well with completion
anticipated by Autumn 2024.
Leadership Self Assessment (LSA)
The three-year National Citizens Advice LSA site visit in August 2023 was a robust test of all of our
systems. governance, quality assurance and controls. The assessor who visited was extremely
complementary about the work we do and the quality of the advice we give. We received Advice
Quality Standard (AQ5) accreditation for a further three years and casework accreditation.

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
TRUSTEES'IDIRECTORS. REPORT
For the year ended 31 March 2024
2.1 Working with Clients
Between April 2023 and March 2024. the Service Supported 12,119 People.
We provided full advice to 7.667 clients with 50,418 issues. The biggest areas of work were Benefits and
Universal Credit with 20,780 issues (4,110 clients). Benefits and Tax Credits with 9,485 issues (2,529 clients)
and Debt with 3,517 issues (912 clients).
BERè,
ch24
12,119
7.667
Clients
Full
Supported Advice
4% incraase on last
4% increase on last
ye•r
year
CLIENTS ISSUE&.
AN INCREASE OF 41%
50,418
1111150UT
OF10
Client$ ha¥• 8 long terni
health eondition or
elasslfy as disabled
ISSUE BREAKDOWX
os

TELFORD AND THE WREKIN CITIZENSADVICE BUREAUX
TRUSTEES'/DIRECTORS' REPORT
For the year ended 31 March 2024
No of Issue on 20s 22/23 Issu23/24
utilities & Communications
Travel & Transport
Tax I
Relationships & Family
Legal
Immigration & Asylum
Housing
Health & Community Care
GVA & Hate Crime
Financial Services & Capability
Employment
Education I
Consumer Goods & Services
Charitable Support & Food banks
Benefits Universal Credit
Benefits & Tax Credits
5,000
10,000
15,CKJO
20,000
25,000
221231ssues • 23124 Issues
How the Service was Delivered {2022123 in brackets):
41% {48%1 Telephone. 18% (11 %) Face to Face, 27% (2386) Email. 7% (12%) Web Chat,
6% {4%1 Advlcellne Phone, 1% {196) Letter
"4.453 Quick Provided with information.
Contacts"
signposting or a referral
38% Enqui
Lina l Loca
Phone
17%
Webchatl
Emaill
Other
',11
45%
Dropin

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
TRUSTEES'/DIRECTORS' REPORT
For the year ended 31 March 2024
2.1 Working with Clients (continued.)
The use of social media this last year changed with a reduced amount of posts, but more targeted towards
campaigns and relevant information for local residents:
Across 1,175 posts. 94.297 people saw the posts (impressions) and 416 links were clicked where further
information was provided.
The Income gained for our cllents (mostly in benefits income) was £6.29m (2022123 £4.9m).
Percentage of Clients by Ward
°A of Total Clients Cases along Local Authority Ward
8%
7%
6%
6%6%6%
5%5%
4%
4%
3%3%3%3%3%
()l&o Qo
10-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
TRUSTEES'IDIRECTORS. REPORT
For the year ended 31 March 2024
Client Profile
Age of clients
E5-S9 X-94
Genderof clients
Health of clients
vertntTtrMIOtr•)
Ethnicityof clients
1%0%3X2%3%6%1%1%1%0%0%1%2%1%
4%0XO%O

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
TRUSTEES'/DIRECTORS' REPORT
For the year ended 31 March 2024
2.2 Staffing
We are a comparatively small charitable organisation. We run our core-services and associated projects with
a group of staff who work flexibly across areas of work and on different projects as funding allows. We are
committed to those staff and their care and welfare. The majority of our work is provided under grant
agreements against which we have to deliver to a range of targets and key performance indicators (KPIS).
2.3 Quallty Monltorlng
We have done well this year across most areas of our Performance Quality Framework which is monitored by
Citizens Advice nationally. These are scored against a Red, Amber, Yellow, Green {RAYG) system, where Green
is the top score. As of 31 March 2024, our scores were as follows:
Our Client Experience scores thisyearwere Amber for Client Ease of Access, Yellow forthe clientfinding
a way forwardlclient recommending the service and Green for the clienfs problem being solved.
We acknowledge that work needs to be done to improve the Ease of Access to our services. When
compared to national statistics, we are still 2% higher when looking at the positive responses {75% v
73961. This is similar across the other three areas. where we outperform the national average of
positive responses.
This year our financial health was Green. We continue to receive a grant from Telford & Wrekin
Council which enables us to leverage other income streams and manage our delivery year-on-year.
Along with this our prudent operational and financial planning helped us achieve these scores.
Our annual three-year onsite leadership audit scored Green. This indicates that we have good
governance, management, and leadership systems in place.
Our QualityofAdvice rating was Green across the board. It is based on rolling 12-month data for both
client outcomes and case administration key performance indicators. This includes monthly internal
self-assessment and consistency reviews reporting 10 the national Citizens Advice Quality of Advice
Assessments (QAA) Team. This work is led by our Advice Services and Quality Manager and a
dedicated Quality Officer. We also undertake a risk-based approach and record independent file
reviews for individuals undertaking casework. Our Green rating confirms that clients of CAT&W can
have confidence that the advice they receive is of a consistently high quality.
The People Management survey improved again this year with an overall rating of Green.
12-

TELFORD AND THE WREKIN CITIZENSADVICE BUREAUX
TRUSTEES'IDIRECTORS. REPORT
For the year ended 31 March 2024
3. FINANCIAL REVIEW
3.1 The Financial Position
The Trustees consider that the state of the charitys affairs is satisfactory. The Trustees do not expect any
significant long-term change to the charitys core business.
Income in the year was £1,131,662 (2023: £791,519) of which £722.415 related to restricted projects and
activities. Total expenditure was £874,141 {2023: £746,684). The year-end outcome was therefore a surplus
of £257,521 {2023: £44,835) against a balanced budgeted.
The charity has many projects with restricted funding and the charity will sometimes have to commence
projects using unrestricted funds before specific funding is received. This means that some of the restricted
funds may be in deficit at the year-end. This represents the timing of the funding only. Any completed
projects which are in deficit have an amount transferred from unrestricted reserves to the fund.
At the year-end we held unrestricted and undesignated reserves of £953.467 {2023: £695,333). See the
Reserves Policy (at Section 3.3 below).
3.2. Prlnclpal Fundlng Sources
The Trustees of CAT&W would like to thank all of those who have given funding or donated to CAT&W across
the last financial year. Our principal funders have been:
Telford & Wrekin
Corporate Grant
Strengthening Families
Family Hubs
International Care Workers
National Citizens Advice
Money Advice Services
Help to Claim
Big Energy Saving Network
Energy Advice Programme
Innovation/Cost of Living one off Grant Funding
The National Lottery community Fund
The Net
Community Cost of Living one off Grant
Parish Council Outreach Services
Hadley and Leegomery
Newport
Stirchley & Brookside
Other SupporterslFunders
Enable
Rotary Club of Wellington
Wrekin Housing Trust
13

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
TRUSTEES'/DIRECTORS' REPORT
For the year ended 31 March 2024
3.3 Reserves Policy
The Trustees believe that the charity should hold financial reserves in order to ensure that it can continue to
operate and meet the needs of clients in the event of unforeseen and potentially damaging circumstances
arising. This policy is monitored quarterly and reviewed annually by the Trustees. The policy was reviewed
and amended in April 2024.
Following the move to Syer House the Trustees have decided to retain designated funds:
Continuity Reserve {previously known as Reserves Policy)
IT Replacement
Premises Repair
Staffing Reserve
Development
Premises Liability (three years)
Syer House Reinstatment Liability
Money and Pension Service Business Continuity
The Trustees believe it to be prudent to increase the Continuity ReseNe in 2024-25 from three to slx months.
The previous three months, budgeted operating costs for 2023-24was £223,5000 and based on the budgeted
operating costs (2022.. £184,000).
As and when such costs are incurred, they will be charged against the fund. In this way the charity will be
able to meet any foreseeable costs for which the reserves policy has been formulated,
Please see Note 18 on page 34 for further information and a breakdown of Unrestricted Funds.
3.4 Investment Poliry
The charity has the power, in furtherance of its objects. to invest monies not immediately required for working
capital. This investment policy is agreed by the Trustees, who in doing so aim to get the maximum return
balanced against any financial risks. Following a review of the organisation's investments, the Trustees have
revised the placement of funds in accounts with varying notice periods, to achieve better returns whilst
ensuring adequate cashflow.
3.5 Rlsk Management
The Trustees have considered all the major risks to which the charity is exposed and maintain a risk register
and take action to mitigate those risks. A quarterly report is received by the Board on existing and emerging
significant risks.
The key significant risks identified are:
Reliance on a small number of income streams
Significant increase in client demand
Loss of trained staff and volunteers
Policies and procedures are in place 10 manage organisational processes such as financial management and
partnership working to minimise risk in these areas. There are annual reviews of our management systems
against Charity Commission guidance to ensure we are congruent with best practice in the sector.
14-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
TRUSTEES'/DIRECTORS' REPORT
For the year ended 31 March 2024
4. PLANS FOR FUTURE PERIODS
4.1 Strateglc Prlorltles
In May 2022, the Trustee Board agreed an updated Strategic Plan for the period 2022-2025.
Our Strateglc Alms 2022-25
Advice
We wlll Improve access to our advice services
Deliver a flexible advice model with a mix of remote and local adviser5 delivering across a range of
channels and locations.
Protect our face-to-face advice service capacity and extend this further into our high priority communities
{based on Client Needs Assessment).
Maximise our reach and accessibility by improving our telephone service and call managementlcall
waiting.
Further improve access to services with a blend of digital channels, out of hours and community-based
accessladvice points.
Incorporate service user perspectives into our planning and declslon-making processes. We will put our
clients at the heart of our service.
Our communications will better help our clients to understand how they can get the advice or support
they need.
Ensure our seNices are accessible to all by talking and listening to our users.
Improve engagement by delivering partnerships with specialist groups.
We wlll Increase the number of cllents that we help
Maximise the number of clients helped by increasing our adviser capacity and look at efficiencies through
technology.
Ensure the clients that need our help the most are aware of our services and can access them easily.
We will maximlse our reach and accesslblllty wlthln places and communltles that need us the most
Codesign our delivery model with. and in our communities.
Create a more equitable First Point of Contact walk in service for the Borough.
Leoding to..
Our advice services will be accessible and relevant to all our diverse clients whose experiences and
outcomes will be more positive.
Our technology will respond to user needs and will improve access to our services, including face to face.
15-

TELFORD AND THE WREKIN CITIZENSADVICE BUREAUX
TRUSTEES'/DIRECTORS' REPORT
For the year ended 31 March 2024
People
We will be a great place to work and volunteer
Retain our current high-quality workforce by always being a great employer - providing the best flexible
working options. well managed, trained. supported staff, helping with their wellbeing and mental health,
and planned protected learninglwellbeing time.
Review our pay structure and introduce a formal evaluation process along with career bands to allow
staff to progress.
Staff and volunteers receive the training they need to meet client needs and provide quality advice, meet
governance and legislative requirements.
Development opportunities are in place for all staff and volunteers.
Use performance management to help us continuously improve the way we work and the advice we give.
Encourage staff to be flexible and agile about where and how they work.
Continue to use highly valued and skilled volunteers to provide advice and optimise volunteers in other
roles eg Personal Independence Payment(PIP) forms, First Point of Contact.
Develop a Volunteer Strategy and capacity to provide high quality SUPPOrt to our volunteers.
Leadlng to..
A culture that will be more inclusive and that will continue to make our whole service more diverse with
better equality of opportunity for all.
Sustalnabllity
We will have a sustainable fundlng strategy
Telford & Wrekin Council - ensuring we deliver against our KPIS and Council strategies and the work we
do is better communicated. Community delivery is a key driver.
National Citizens Advice contracts - Money and Pension Service {MaPS). Help to Claim (HTC) and Energy
deliver high quality advice. meet. or exceed targets and participate in pilots and leadership groups.
Partner projects - The Net, Thrive, Enable, Strengthening Families - new work in partnership with Stay
and Mind. Deliver and exceed expectations.
Ongoing review of MaPS recommissioning. Plan to retain expertise and delivery of debt advice if contract
lost.
We wlll retain our current grants and contracts but plan and generate new income to grow the
service to mltigate the loss of contracts.
Increase new income streams to diversify the funding mix, seeking opportunities with existing and new
partners.
We wlll maintain our high advice quallty
Giving high quality and assured advice means we offer a better service to our clients.. able to compete
for national contracts and this supports our ambitions and unique selling point {USP) locally.

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
TRUSTEES'/DIRECTORS' REPORT
For the year ended 31 March 2024
Leoding to..
In terms of sustainability, our services will be designed and costed. taking account of the needs of those
facing disadvantage, detriment or harm.
Advocacy and Communications
We wlll make sure the people who need us most are aware of our servlce and help them to
understand their customer journey better.
Ensure our stakeholders and funders understand the crucial value of the work that we do and the impact
we have on individuals, families, and communities.
We will share the unique work that we do and the Impart we make wlth our stafflvolunteers.
funders, and stakeholders
Build awareness of our USP (high quality, assured advice, free. impartial) to distinguish our service from
other providers locally and nationally.
Celebrate success internally with staff and volunteers and externally with stakeholders and partners.
Deliver the Help to Claim KPIS by working wiih partner organisations across the Job Centre Plus UCPI
Mercia District.
Plan and deliver an internal two-way comrns plan for staff and volunteers that means they feel listened
to, and their views are valued.
We will use our data and knowledge to deliver campaisns that will make the most difference and reflect
our local issues and needs.
Leudlng to..
Our advocacy services will speak up for those who face intense disadvantage, detriment, or harm to their
wellbeing, and we will improve how we identify and consider those needs.
Culture
We wlll be a great partner to collaborate with. Equity, dlverslty. Inclusion, and environmental
sustainablllty will not be an add on but Integral to our service and embedded into everythlng that
we do.
We will be a great partner and an active player in local third sector networks, using our knowledge to
influence policy and issues and to work collaboratively to seek solutions. (Year 1 Cost of Living). Our
partners will be clear about the work that we do.
We will embed equlty. diversity. and incluslvlty In everythlng that we do.
We will continue to build a culture that is collaborative and innovative and that adapts to the changing
needs of our clients.
We will strive to achieve greater diversity and equality of opportunity across the organisation.
Attract new funding to train local advisers who help us to represent the communitie5 we serve.
We will listen to clients to find out how we can improve our service so that no one feels it's not for them.
17-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
TRUSTEES'/DIRECTORS' REPORT
For the year ended 31 March 2024
We will continuously reduce our environmental impart.
We will aim to reduce our environmental impact by embedding sustainability into all our decisions and
plans.
Leading to..
A culture that will be more inclusive and that will continue to make our whole service more diverse with
better equality of opportunity for all.
The Trustees recognise this is an ambitious plan for a relatively small organisation, but progress will be made
on these strategic priorities over the three-year period.
4.2 Golng Concern
The charitys contract funding has continued and, together with our reserves and expenditure control, the
Trustees do not consider there will be any 'going concern, issues for the next 12 months. Therefore, at the
time of approving the financial statements, the Trustees have a reasonable expertation that the charity has
adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees
continue to adopt the 'going concern, basis of accounting in preparing the financial statements.

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
TRUSTEES'/DIRECTORS' REPORT
For the year ended 31 March 2024
5. INFORMATION ON FUNDRAISING PRACTICES
5.1 Fundraising Code of Practice
CAT&W is a registered Telford and Wrekin-based charity and, as such, accepts and invites donations from
members of the public, local businesses and other supporters. The charity has an income generation plan
which is agreed by Trustees and a systematic approach to diversifying it5 income streams in order to minimise
risks to the organi5ation.
Where it undertakes fundraising with the public. it adheres to the Code of Fundraising Practice (20191 in how
it goes about raising money.
In 2023-24 CAT&W did not work with any professional fundraisers or commercial organisations. In future, if
we were to do so, we would contract with individuals or organisations so that they are also bound by the
provisions of the Code of Fundraising Practice.
6. STRUCTURE. GOVERNANCE AND MANAGEMENT
6.1 Governing Document
The charity {which has the workin8 name of 'Citizens Advice Telford & The Wrekin? was formed as a company
limited by guarantee on 20 September 1999 (Company Number.. 038449291. The full name of the charity is
Telford and The Wrekin Citizens Advice Bureaux, and was registered with the Charity Commission on
27 September 1999 (Charity Number: 1077566). It is governed by its Mernorandum and Articles of
Association, as last updated on 10 February 2003.
6.2 Organisatlonal Strurture
CAT&W is governed by its Trustee Board which is responsible for ensuring that the charity satisfies its legal
and contractual obligations. Trustees meet quarterly as a minimum and delegate the day-to-day operation
of the charity to the CEO and Senior Management Team. The Trustee Board is independent of the
management team. A register of the Trustee's interests is kept at the registered office and is available to the
public. Trustees are elected at the Annual General Meeting. Induction and trainins are provided through
training courses. mentoring and e-learning.
CAT&W is a member of Citizens Advice Ithe operating name of the National Association of Citizens Advice
Bureaux) and complies with its national standards of advice and casework.
19-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
TRUSTEES'IDIRECTORS. REPORT
For the year ended 31 March 2024
6.3 Trustee Induction and Training
Trustee induction is structured and includes information and guidance from the Charity Commission, online
mandatory training. governing documents. sight of previous Trustee meetings and minutes, site visits to our
offices to meet key personnel, a briefing from the CEO and Learning Lead, and invitations to attend
operational meetings and volunteer days. Training is then ongoing.
6.4 Pay and Remuneration of Senior Staff
The CEO is supported by two senior managers, the Advice & Quality Advice Manager and the Finance
Manager, and a wider management team. The salary levels for the CEO and Senior Managers are set based
on both national comparators {other local Citizens Advice offices in the network) and to reflect the local labour
market.
6.5 Related Parties
We have no subsidiary undertakin8s delivered by related parties.
-20-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
TRUSTEES'IDIRECTORS. REPORT
For the year ended 31 March 2024
7. STATEMENT OF TRUSTEES. RESPONSIBILITIES
The Trustees (who are also directors of CAT&W for the purposes of company law) are responsible for
preparing the Trustees, Report and the Financial Statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law applicable to charities in England and Wales requires the Trustees to prepare accounts for each
financial yearwhich give a true and fairview of the state of affairs of the charity and of the incoming resources
and application of resources, including the income and expenditure, of the charity for that year.
In preparing these accounts, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the accounts,. and
prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will
continue in operation.
The Trustees are responsible for keeping sufficient accounting records that disclose. with reasonable accuracy
at any time, the financial position of the charity and enable them to ensure that the accounts comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Disclosure of information to accountants. Each of the persons who are Trustees at the time when this
Trustees, Report is approved has confirmed that:
So far as that Trustee is aware, there is no relevant information of which the charitable company's
accountants are unaware
The Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware
of any relevant audit information and to establish that the charitable company's accountants are
aware of that information.
The Trustee's report was approved by the Board of Trustees, on .
3 Oék.&/aoz(*
David J C Shelmerdine
Trustee (Chair}
21

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
INDEPENDENT EXAMINER'S REPORTTO THE MEMBERS OF TELFORD AND THE WREKIN
CITIZENS ADVICE BUREAUX CHARITABLE COMPANY
8. INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report to the charity trustees on my examination of the accounts of the company for the year ended
315t March 2024 which are set out on pages 23 to 40.
Responsibilities and basis of report
As the charity trustees of the company (and also its directors for the purposes of company lawl you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act
2006 {'the 2006 ACY).
Having satisfied myself that the accounts of the company are not required to be audited under due to a
dispensation under audit regulation 31 (fl given by the charities commission on 26th June 2024 and therefore
are eligible for independent examination instead, I report in respect of my examination of your company's
accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Acr}, In carrying out my
examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the
2011 Act.
Independent examiner's statement
I confirm that l am qualified to undertake the examination because l am a member of ICAEW, whTch 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 givin8 me cause to believe that in any material respect:
accounting records were not kept in respect of the company as required by section 386 of the 2006
Act,. or
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 [applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS 102)].
I 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.
Signed:
Date:
la4r ts Ly
Robert Humphreys BEng FCA (senlor Statutory Auditor)
For and on behalf of James. Holyoak & Parker Limited
Chartered Accountants and Statutory Auditors
1 Knights Court,
Archers Way
Battlefield Enterprise Park
Shrewsbury. SY13GA
-22-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
STATEMENT OF FINANCIAL ACTIVITIES
(Including income and expenditure account)
For the year ended 31 March 2024
Unrestricted Restrlcted
Funds
Funds
2024
2024
Total Unrestricted Restricted
Funds
Funds
Funds
2024
2023
2023
Total
Funds
2023
Note
Income from:
Donations and Legacies
Charitable artivities
Activities for generating funds 4
Investments
Profit on sale of fixed asset
791
232.342 722.415
1.985
14,129
160.000
791
954.757
1,985
14.129
160,000
383
232,630
10,729
4,364
383
776,043
10,729
4.364
543.413
Total Income
409.247 722.415 1.131.662
248,106
543,413
791,519
Expendlture on..
Charitable activities
126,749 752.349
879,098
184,482
562,202
746,684
Total expendlture
126,749 752.349
879.098
184,482
562,202
746,684
Net incomel(expenditure)
before transfer
282,498 (29,934)
252.564
63,624
{18,789)
44,835
Transfers between funds
(29.321) 29.321
(19,2701
19,270
Net movement In funds
253.177
(613)
252.564
44,354
481
44,835
Reconclllatlon of funds:
Total funds brought
forward at 1 April 2023
695,333
1.389
696.722
650.979
908
651,887
Total funds carried
forward at 31 March 2024
948.510
776
949.286
695,333
1,389
696,722
The statement of financial activities includes all gains and losses in the current and comparativeyear. All income
and expenditure derive from continuing activities.
The notes on pages 26 to 41 form part of these financial statements.
-23-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
BALANCE SHEET
As at 31 March 2024
2024
2023
Note
Fixed assets
Tangible assets
13
290,000
Current assets
Debtors
Cash at bank and in hand
14
36.920
991.466
16.807
504,430
1.028.386
521,237
Current Ilabilities
Creditors: amounts falling due
within one year
15
(79.100)
(114,515)
Net current assets
949.286
406,722
Total net assets
949.286
696,722
Funds of the charlty
Unrestricted funds
Designated funds
Restricted funds
95.230
853.280
776
65,303
630,030
1,389
18
19
Total charity funds
21
949,286
696.722
The company is entitled to the exemption from the audit requirement contained in section 477 of the
Companies Act 2006, for the year ended 31 March 2024.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act
2006 with respect to accounting records and the preparation of financial statements,
The members have not required the company to obtain an audit of its financial statements for the year in
question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small companies regime.
The ac
ounts were
roved by the Board on
3 OeA&J J2>£nd signed on its behalf by,
idJCSh
Imerdine
ustee (Chair)
-25-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
CASH FLOW STATEMENT
For the year ended 31 March 2024
Note
2024
2023
Cash flows from operating activltles..
Net cash provided by operating activities
24
22,907
111.115
Cash flows from investing actlvities:
Proceeds of disposal of tangible fixed assets
Interest income
450,000
14.129
4,364
Net cash provlded by Investing actlvlties
464.129
4,364
Increase / (decrease) in cash and cash
equivalents in the reporting period
487.036
115,479
Cash and cash equivalents at the beginning of
the reporting period
504,430
388,951
Cash and cash equlvalents at the end of the
reporting perlod
25
991.466
504,430
The notes on pages 26 to 41 form part of these financial statements.
-26-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
Charitable Company Information
Telford and the Wrekin Citizens Advice Bureaux is a private limited charitable company, limited by guarantee,
by not having share capital incorporated and domiciled in England & Wales. The registered office is Syer House
{Unit 41. Stafford Park, TF3 3BD and the company registration number is-. 03844929.
Accounting Pollcies
Basls of preparatlon
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Flnancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015)
(Charities SORP {FRS 1021). the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) and the Companies Act 2006.
The Charity meets the definition of 3 public benefit entity under FRS 102. Assets and liabilities are recognised
at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The financial statements are prepared in Sterling and rounded to the nearest £1.
The Charity has availed itself of Paragraph 3 (2) of Schedule 4 of the Companies Act and adapted the
Companies Act formats to reflect the special nature of the charitys activities.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the company and which have not been designated for other
purposes.
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors
or which have been raised by the company for particular purposes. The costs of raising and administering
such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the
notes to the financial statements.
Income
All income is included in the statement of financial activities when the charity is entitled to the funds and the
amount can be measured with reasonable certainty. Income is deferred only when the charity has to fulfil
conditions before becoming entitled to it or where the donor has specified that the income is to be expended
in a future period.
Income is received by way of grants, donations and gifts, including gift aid income where applicable, and is
included in full in the statement of financial activities when receivable. Income from grants, where related to
performance and specific deliverables. are accounted for when it is probable that the income will be received,
and the amount can be measured reliably and is not deferred.
Donated services and facilities are included at the value to the charity where this can be quantified and is
material. The value of services provided by volunteers has not been included in these accounts.
-27-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
Accounting Policies (continued)
Interest recelvable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by
the company; this is normally upon notification of the interest paid or payable by the Bank.
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes VAT which is not
recoverable. and is reported as part of the expenditure to which it relates. Expenditure on raising funds;
comprise the costs associated with attracting voluntary income.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services
for its beneficiaries. The primary functional activity of the charity is the giving of free and confidential advice to
the public. It includes both costs that can be allocated directlyto this activity and those costs of an indirect nature
necessary to support them.
Support costs include all those overhead costs of the office, accommodation, utility services, and other services
and costs. which are in support of the activity. They also include costs of meeting the constitutional and statutory
requirements of the charity, the audit fees and costs linked to the strategic management of the charity. They
have been allocated to attiwty cost categories on a basis consistent with the levels of income per project.
Operatlng leases
The charity classifies the lease of property and printing and telecommunications equipment as operating
leases. Rental charges are charged on a straight-line basis over the term of the lease.
Taxatlon
The charity is exempt from tax on income and gains falling within Section 505 of the Taxes Act 1988 or Sectlon
252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
No provision for taxation has therefore been made in these accounts.
Tangible fixed assets. depreciation and Impalrment
Individual fixed assets (excluding IT equipment) costing £1,000 or more. and IT equipment of £1.500 or more
are capitalised at cost and depreciated over their useful economic lives on the following basis:
Computers, Furniture & Equipment - 3396 on cost {straight line method)
The Trustees consider that freehold properties are maintained in such a state of repair that their residual value
is at least equal to their net book value. As a result. the corresponding depreciation would not be material and
therefore. is not charged in the statement of activities. The Trustees perform annual impairment reviews in
accordance with UK Generally Accepted Accounting Practice to ensure that the carrying value is not higher than
the recoverable amount.
-28-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
Accounting Policies (continued)
Tangible fixed assets. depreciation and impairment {cont.)
At each reporting date, the charity review5 the carrying amounts of its tangible assets to determine whether
there is any indication that those assets have suffered an impairment loss. If any such indication exists, the
recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due,
1.10
Cash at bank and In hand
Cash at bank and in hand includes cash in hand, deposits held at call with banks and other short term liquid
investments with original maturity of three months or less from the date of acquisition or opening of the
deposit or similar account. Any bank overdrafts are shown within borrowings in current liabilities.
1.11
Credltors and provisions
Creditors and provisions 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 Ihird party and the amount due to settle the obligation
can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement
amount after allowing for any trade discounts due.
1,12
Penslons and retirement beneflts
The charity operates a defined contribution scheme. The amount charged to the statement of financial activities
in respect of pension costs and other post-retirement benefits is the contributions payable in the year.
Differences beimeen contributions payable in the year and contributions actually paid are shown as either
accruals or prepayments in the balance sheet.
1.13
Financlal Instruments
The charity only enters into basic financial instruments transactions that result in the recognition of financial
assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third
parties and loans to related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other
accounts receivable and payable, are initially measured at present value of the future cash flows and
subsequently at amortised cost using the effective interest method.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an
enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to
realise the asset and settle the liability simultaneously.
-29-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
Accountlng Pollcies {continued)
1.14 Agency arrangements
Income received as part of a joint contract with other charitable organisations is held by this charity as
agents for the partner charities and is not accounted for as income or expenditure of the charity,
1.15 Judgements In applying accountlng policies and key sources of estimatlon uncertalnty
In preparing the Financial Statements, management is required to make estimates and assumptions which
affect reported income. expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of
available information and application of judgement are inherent in the formation of estimates, together with
expectations of future events that are believed 10 be reasonable under the circumstances. Actual results in
the future could differ from such estimates.
The directors consider that there are no significant areas of key judgement or estimation uncertainty other
than those identified in the accounting policies above.
1.16 Golng concern
The charitvs funding has continued and, together with our reserves and expenditure control, the Trustees do
not consider there to be a going concern issue for the next 12 months. Therefore, at the time of approving
the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources
to continue in operational existence forthe foreseeable future. Thus, the Trustees continue to adoptthe going
concern basis of accounting in the preparing the financial statements.
Donatlons and legacles
Unrestricted Restrlcted
Funds
Funds
Total
2024
Total
2023
Voluntary donations & gifts
791
791
383
791
791
383
-30-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
Income from charitable activities
Grants and contract income receivable
for charitable actlvity
Unrestrlrted Restricted
Funds
Funds
Total
2024
Total
2023
Core Advice:
Telford & Wrekin Council.. Corporate
Energy projects
Big Lottery- The Net
Lottery- Community Cost of Living
Innovation
Cost of Living
Wrekin Housing Trust- Resilience Fund
Other grants
232.000
232.000
39,401
47.463
41,376
39.375
15,000
4.500
2,000
232,000
38.446
47,091
39.401
47,463
41.376
39.375
15.000
4.500
2.000
1,650
232.000
189.115
421.115
Debt & Beneflts:
Money Advice & Pensions Service: Debt Advice
Help to Claim (Universal Support)
Telford & Wrekin Council: Children Centre Services
HMRC- Good Things Foundation
Thrive
Telford & Wrekin: Family support
Other Grants
319.187
171,831
276,425
10.000
9.000
10.794
25.000
171.831
276,425
10.000
9,000
10.794
25,000
342
162,699
225,691
10,000
8,000
10,795
342
5,630
342
503.050
Social Care & Support:
Domestic and Emotional Abuse project
Enable
Other Grants
503,392
422,815
861
9,000
2,930
9.000
9,000
9.000
9,000
12,791
Outreach & Engagement..
Outreaches
21,250
21.250
21,250
21,250
21,250
21,250
Total income from charitable actlvltles
232,342
722,415
954,757
776,043
31

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
Activities for generating funds
Unrestricted Restrlrted
Funds
Funds
Total
2024
Total
2023
Room Hire
Employment incentives
Other
1,805
1.805
3,140
7,589
180
180
1.985
1,985
10,729
Investments
Unrestrlcted Restrlcted
Funds
Funds
Total
2024
Total
2023
Interest received
14.129
14,129
4,364
14.129
14.129
4,364
Expenditure on charltable actlvitles by fund
Unrestrlcted Restricted
Funds
Funds
Total
2024
Total
2023
Core Advice
Debt & Benefits
Social Care & Support
Outreach & Engagement
126.749
204.140
517,599
9.995
20,615
330,889
517,599
9,995
20,615
272,329
439,439
13,425
21,491
126.749
752,349
879,098
746,684
-32-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
Analysis of expenditure on charitable artivitles
Core
Advice
Debt & Social Care
Outreach &
Benefits
& Support Engagement
Total
2024
Total
2023
Dirert costs:
Salaries and wages
Staff and volunteers
Office & IT costs
Other costs
232,794
2.999
3.452
3.589
378.661
1.998
17,515
7.689
14
15.250
634.394
5,059
20.967
4,367
534,700
5,152
11,325
5,981
293
242.834
398,659
7.703
15.591
664,787
557,158
Support costs:
Staff costs
Office & IT costs
Premises costs
Governance and legal
53.814
9.610
16.030
8.601
74.009
13,247
22.180
9,504
1.442
255
417
178
3.000
550
1,039
435
132.265
23.662
39.666
18,718
136,182
20,498
19,449
13,397
88.055
118.940
2.292
5.024
214,311
189,526
Total expendlture
330.889
517.599
9.995
20,615
879,098
746,684
Net Incomlng resources for the year
2024
2023
This is stated after charging
Operating leases- other
Auditor's remuneration:
Independent Examination
1.142
1,142
2,880
3,000
-33-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
Trustees
During the current or previous year no remuneration or benefits for services as a directorttrustee have been
paid or were payable, directly or indirectly, out of the funds of the charity to any Trustee or to any person
known to be connected with them.
Reimbursement of training, travel and incidental expenses to the Trustees came to £nil during the year to 31
March 2024, {2023: nil).
2024
FfE
Number
2023
2024
Head
Count
2023
Head
Count
10
Employees
Number
Number of employees
The average number of employees,
analysed by function was:
26
Advice workers and support staff
Key management personnel
18
26
21
29
29
2024
2023
Employment costs
Wages and salaries
Social security costs
Pension costs
607.738
50,654
14.014
718.952
59,189
17.675
795,816
672,406
No employee received remuneration amounting to more than £60.000 in the period (2022123: nil)
The key management personnel of the Charity comprise of the Chief Executive Officer. Operations Manager
and the Finance Manager. The total employee benefits of the key management personnel of the Charity were
£116,39012023: £97,910)- covering three key management personnel.
-34-

TELFORD AND THE WREKIN CITIZENSADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
11
pensions
There 15 3 defined contribution pension scheme for employees. The basis for allocating the employer expense
between activities is based on the salary cost of staff working on that actlvity. The Charity automatically enrols
eligible jobholders into a qualifying scheme in accordance with pensions legislation. The assets of the scheme
are held separately from those of the company in an independently administered fund. The fund is a Group
Personal Pension Scheme with Scottish Widows. The pension cost charge for the year represents contributions
payable by the charitable company to the fund and amounted to £17.675 {2023: £14,014). The cost of the
pension is allocated to each individual project within which an employee works. At the year-end £3,112 was
owed to the pension scheme {2023: £21.966).
12 Volunteers
The charity Is grateful for the huge contribution of its volunteers who are involved in service provision and
support roles. During the year a total of 21 active volunteers contributed around 5,356 hours Wlth an
estimated value of almost £196,000 12023: £144.200). They worked in a range of roles including Trustees,
advisers. hub receptionists, telephonists, form-fillers, administrators and much more.
13 Flxed Assets
Freehold Computers.
property furnlture &
equipment
Total
Cost
At 1 April 2023
Disposal of asset
290,000
(290,000)
27,320
317.320
At 31 March 2024
27.320
317.320
Depreciatlon
At 1 April 2023
27,320
27,320
At 31 March 2024
27,320
27.320
Net bookvalue
At 31 March 2024
At 31 March 2023
290,000
290.000
-35-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
14
Debtors
2024
2023
Trade debtors
Accrued income
Prepayments
20.841
10,268
5.811
9,117
7,690
36,920
16,807
15
Creditors: amounts falllng due withln one year
Note
2024
2023
Trade creditors
PAYEINI
Pensions
Accruals
Deferred income
Other creditors
6,002
12.565
3.112
15.652
30,000
11.769
10.758
12,718
21,966
27,081
25,000
16,992
16
79.100
114,515
16
Deferred Income
Deferred income comprises of income received for the following projects for which performance is expected
in the following year,. totalling £41.316 in the year {2023: £2S,000):
COL & Seyer House
Famlly
Fit out
Support
International
Recruitment
Total
Balance as at 1 April 2023
Amount released
Amount deferred
25,000
(25,000)
25,000
{25,000)
30.000
27.000
3,000
Balance as at 31 March 2024
27.000
3,000
30.000
-36-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
17
Financial instruments
2024
2023
Financial assets
Financial assets measured at fair value through profit &10s5:
Cash at bank and in hand
Financial asset5 that are debt instruments measured at
amortised cost:
- Trade debtors
- Accrued income
991.466
504,430
20,841
10.268
9,118
1.022.575
513,548
Financial liabilities
Financial liabilities measured at amortised cost:
Trade creditors
PAYEINI
Pensions
- Accruals
Other creditors
6.002
12,565
3.112
15,652
11.769
10,758
12,718
21,966
27,081
16,992
49.100
89,515
18 Unrestricted funds
Balance
01 April
2023
Movement Balance at
Between
31 March
Funds
2024
General funds: Free reserves
Designated funds: Continuity reserve
Designated funds: Freehold propety
Designated funds.. IT replacement
Designated funds: Premises repairs
Designated funds: Staffing reserve
Designated funds: Development costs
Premises Liability
Premises Reinstatement Liability
MaPS Business Continuity
19,333
223.500
290,000
10,000
50,000
52,500
50,000
75.897
250.500
(290.000)
95.230
474.000
10.000
50.000
63.000
50.000
89,280
75.000
42.000
10.500
89.280
75.000
42.000
Total Unrestricted funds
695.333
253.177
948.510
TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
-37-

18
Unrestricted funds {continued)
A designated fund is held of £nil for freehold propety (2023: £290,000). Movement in year consists of
incoming resources of £409.248. less outgoing resources of £126,748. less transfers to restricted funds of
£29,321 (note 191.
19
Restricted fund5
The income funds of the charity include restricted funds comprising the following unexpended balance5 of
grants received for specific purposes-
Balance at
01 April
2023
Transfers Balance at
Between
31 March
Funds
2024
Incoming
resources
Resource5
expended
Core Advice:
Energy Projects
Big Lottery- The Net
Cost of Living
Innovation
Community Cost of Living
Wrekin Trusr- Resilience Fund
International recruitment
Other Grants
39.401
47.463
15.000
39.375
41.376
4.500
1000
{39.3231
151.216)
115.573)
140.306)
(49,216)
(4,900)
(2.210)
(1.396)
78
41
3.712
573
931
7.840
400
210
1.348
1.389
189.115
(204.1401
13.714
78
Debt & Benefits:
Maps: DebtAdvice
Help to Claim (Universal Support)
T&W Council: Children Centre Services
HMRC- Good Things Foundation
Thrive
Famitysupport
171.831
276.425
10,000
9.000
10.794
{171.880)
1289,697}
(10.612)
(9.494)
{10.9791
49
13.272
612
494
185
63
63
503.050
(517.599)
14.612
Social Care & Support:
Enable
99
995
9.000
(9.995)
Outreach & Engagement
Outreach
21.250
(20.615)
635
Total
1,389
722.415
(752.3491
29.321
776
-38-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
20 Purpose of funds (material funds only)
Unrestricted Funds
General reserves
The general reserves represent accumulated income received which are
free to be used within the objectives of the charity. These funds are
available for the future needs and working capital of CAT&W, at the
absolute discretion of the Trustees.
Designated Reserves
Reserves policy
- As agreed and set out in the Reserves policy in the Trustees, report, point
3.3 if the funding sources ceased for the charity orfor certain projects which
is an on-going risk..
A fund set up to provide for the replacement of the IT system and
equipment expected to expended within the next two years;
A fund to set aside for the fit out costs relating to Syer House.
- A fund to cover the costs of staff redundancy if the funding sources ceased
for the charity or for certain projects which are an on-going risk;
A fund to cover the costs of consultancy for management development
work expected to be expended within the next 12 months,.
- A fund for the lease term of Syer House expected to be expended in
three years.
IT replacement
Premises repairs
Staffing reserve
Development costs
Premises Liability
Syer House
Reinstatement Liability- A fund for the potential costs of reinstatement of Syer House following
the lease terms expected to be expended in three years.
Money and Pensions
Service Business
Continuity
A fund consisting of three months staffing costs for the money and
Pensions Service Project.
Restrlcted Funds over £30k In annual income
Help to Claim
This is a project funded by DWP through the national Citizens Advice, to
provide support to people claiming Universal Credit.
- This is funding from the Money Advice and Pensions Service through
national Citizens Advice. to offer debts advice and casework.
The Net is a partnership between CATW, Stay and Telford Mind providing
money, housing and crisis support services for local people unable to access
or engage with existing services.
This is funding through national citizens advice to find initiative ways to
support clients through the cost-of-living crisis. This is a one-off grant.
The Lottery Community cost of living
-This is a funding due to the increased demand on the service from the costs-
of-living crisis. This is a one-off grant to cover costs from July 2023 to March
2024.
Debt Advice
The Net
Innovation
-39-

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
21
Analysis of net assets between funds
{a)
Current year
Unrestricted
funds
Restricted
funds
Total
Fund balances at 31 March 2024 are
represented by.
Net current assets
948.510
776
949,286
{b)
Prior year
Unrestricted
funds
Restrirted
funds
Total
Fund balances at 31 March 2023 are
represented by:
Tangible fixed assets
Net current assets
290,000
405.333
290,000
406,722
1,389
695,333
1,389
696,722
22 Commitments under operating leases
As at 31 March 2024, commitments under non-cancellable operating leases as follows:
2024
2023
Operatins leases which expire:
Within one year
Between two and five years
Over five years
115.800
2,850
23
Related parties
There have been no related party transactions in the year. There was no reimbursement of Trustee
expenses in 2023. see note 9. (2023: There have been no related party transactions in the year, or
reimbursement of the Trustees expenses as disclosed in note 9).

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
24 Reconciliation of cash flows from operating artlvltles
2024
2023
Net income l (expenditure) for the reporting period
Less: Investment income
Gain on disposal of tangible fixed assets
(Increase) I decrease in debtors
Increase l (decrease) in creditors
257.521
(14.129)
{160.000)
(20.113)
(40,372)
44.835
(4,364)
3,311
67,333
Net cash provided by operatlng artlvities
22,907
111,115
25 Analysis of cash and cash equivalents
2024
2023
Cash at bank and in hand
991,466
504,430
Total cash and cash equlvalents
991,466
504,430
26
Government grants
Income from government grants comprises grants made by local authorities to fund the charitys
objectives.
See note 3 for more information and to the amount and source of these grants.
27 Worklng In partnershlp with other charitable organlsations
During the year the charity has collaborated with a number of other local charities to makejoint tenders
to supply support to people living in the Telford and Wrekin area.
28 Members liablllty
The Charity (which has the working name of 'Citizens Advice Telford & The Wrekin? was formed as a
company limited by guarantee on 20 September 1999 (Company Number.. 038449291. The fLJII name
of the charity is Telford and the Wrekin Citizens Advice Bureaux and was registered with the Charity
Commission on 27 September 1999 {Charity Number: 1077566).
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of
the company and guarantee to contribute £1 in the event of winding up.
-41

TELFORD AND THE WREKIN CITIZENS ADVICE BUREAUX
DETAILED INCOME & EXPENDITURE ACCOUNTS (MANAGEMENT INFORMATION ONLY)
For the year ended 31 March 2024
2024
2023
INCOME
Grants for charitable activities
Donations
Bank interest
Other income
954.757
791
14,129
161.985
776,043
383
4.364
10,729
TOTAL INCOME
1.131.662
791,519
EXPENDITURE
Staff & volunteer costs
Salaries. Nl & pension
Recruitment & training
Travel & Subsistence
Volunteer expenses
Other
766,657
1,027
2.678
898
45
771.717
670,882
2,526
850
1,057
17
676,032
Offlce & IT Costs
CitA insurance
Computer & telephone costs
Office equipment
Postage, stationery & shreddin8
Reference materials & memberships
2,393
26,383
40
9,697
2,280
16,420
82
6,754
43,525
30,953
Premlses costs
Fire maintenance, Cleaning & repairs
Heat, light & water
Insurance - general
21.328
14,123
7,192
8,255
39,666
19,450
Governance & Other costs
Audit & other accounting
Legal & professional
Bank charges
Other
2.880
15,838
794
3,000
10.397
632
24,190
20,249
879,098
746,684
TOTAL EXPENDITURE
44,835
NET INCOMEI{EXPENDITURE)
252,564
-42-