REGISTERED COMPANY NUMBER: 0377114Z (England and Wales) REGISTERED CHARITY NUMBER: 1078222 Report of the Trustees and Financial Statenients for the Year Ended 31st March 2024 tor UTTLESFORD CITIZELYS ADVICE BUREAU Atlenboroughs (AecoLintants} Limited Cliarlered Certified Accountants l Tomier House TowLr CLntrL Hoddesdon Herifordshire ENI I SUR
UTTLESFORD CITIZENS ADVICE BUREAU Contents of the Financial Statements for the vear ended 31st March 2024 Page Report of the Trustees Independent Examiner's Report Stalement of Financial ActiTrities B4lon¢¢ Sheet Cash Flow StateTnenl 12 Noles to Ihe Cash Flow Stalement Notes to the Flnanclal Sla¢ements 14 10 20
UTTLESFORD CJTIZENS ADVICE BUREAU (REGISTERED NUMBER: 03771142) Reporr of the Trustees for Ihe vear ended 31st March 2024 The Iruslees who are also directors of ihe charity for the purwses of Ilie Companies Act £006, present their report with Ihe fiiiancial btutLmunts uf thc Lhurity for thu undid 31.%t MUTLII 7024. Thu trustL"c% havc aduptLd thL pwvi%itsnts of A¢Lounting Jnd RLPOrting by Charities: Statemeni of Recommended Practice applicable io cliariiies preparing (heir accoun¢g in accordance with tlie Financial Reporting Standard applicable in the UK and RepLibliL of Ireland (FRS 102) (effective l January 2019). OBJECTIVES ALYD ACTIVITIES ()bjectives and aims The objects of the Charity are aligned with the prin¢iples and objectives of ihe Naiioi)al Associaiion of Ciiizens Advice ("CitA"). of which the Charity is a member. The Charity is also a member of the Essex Citizens Advice Consortium. The Citizens Advice service helps people resolve their le.4al, Inoney and other problems by providing inforiiialion and advice and by inllucnLing poliLyniakcrs. Citizcii% AdviLL' uscl LvidenLc ot L,licnLs' problcm% dnunyillously lo Ldmpaign for iinprovcmLni% in luw and Services that affect everyone. The speci fic objects of ¢he Charity are sel out in ils Memorandum of Association and ils prillcipal object is the promotion of any charitable PLirposes for the benefit of the Lommuiiity in the area of Essex, Cambridgeshire, HertfoTdshire, and Sutlolk by the advancement ot- education, the protection of. health. and the reliet ot poverty, 5ickne&s. and distress. To Iliose ends, the Charity is specifically auThorised lo establish and conducl Ci117,ens Advice as cenlres lo provide a free confideniial and impartial scrvLL'L of adviLL, information, and counsLI for the publiL and this IS its prinLipal aLlivity. ThL Charity is also authorisLd to raise tunds, and lo undertake activities Iliat support, or are ancillary lo, 115 principal object. The Trustee5 have complied with iheir duly lo Iiave due regard to the guidance on PLiblic benelit published by th¢ Chai'ily Commission in exerLising tlieir powers or duties. Tlie followingi %ecti011s de%cribe Il)e activitie.% of the CliJrity tlial have been carried out for Ihe publ ic benetit in Ihe Idst year. Page I
UTTLESFORD CJTIZENS ADVICE BUREAU (REGISTERED NUMBER: 03771142) Reporr of the Trustees for Ihe vear ended 31st March 2024 OBJECTIVES AND ACTIVITIES Aehievements and Performance Thunks to uur funlasliL tLllllI Ot statT and vvluntULr% wc nianugLYl u si¥nificanl inLrLII%L in dcmuiid on thc %rVicL fl% thc 'Cost-of-Living Crisis, continued lo impact our communilies. The Benetit Take-up project continued to be higyhly valued by reIdents, sUprI11]g 563 clieiils over the year. Togyetlier, tlie team a¢liAeiied a staggering £1,52C),522 in additional benefit incoine for their knlienls. Macmillan Cancer Support coi)linued 10 fund six pan-tiime nie1nbers of to provide specialis¢ welfare benef11s support and caseivork for newly diagnosed cancer patients. Over the year the team supported 609 clients Iviih benefit applicatioins (achieving £1.79 million in extra iiicome), navigatinby employment law, applyingy for gTrants and accessinby other local support. Wc rcni&inLd aL'livL in building dwarcnc%% of tucl povcrty and Luld hunic within Ilic di%triLi providing %PCLidli%l L&scwork t.or 196 clients, checking benefit entiileinenls and helping iheni lo challenge incorrect bills, access fuel vouchers and eiiergy efyiciency grai)Is. Our video link oulreacli services continued lo help us proTride support in Great Dunmow. Siansled and Tl)axted and from a new IILLLSS point al TakLlcy Old SLhool Housc. We mel with our MP. Kemi Badenoch twic¢ during the year to discuss the need for an increase in Universal Credit paytnents and to higThligyhi the tiiiaiicial i¥sue% muny of. our client% face I"ollowin&i (leduction% Irom benefit%. We al%0 di4cu4%ed the National Red Iiidex reporl released by Citizens Advice and Ihe issue of housing affordabilily in Uiilesford. Later in the year we wrote lo ask for her support in raisiiig Ihc iintdirncss of IPP SLntcnLcs in Parlixincnl. We took part in some fantastic coIntnunity events includins.. Saffron Walden C:ommunily Day, Great Dunmow Christinas Market, and Saffron Wdlden Lute Ni¥hi Shopping, We shored the 'Rural Losi of Living Survey 2023" coinpiled by the Citizens AdviLe Rural Issue&4 group with stakeholders to higvhligvht the unique chal leiigves of livingy on a low income in a rural area. Stdtl dnd volunteer4 completed 117 el'idence fornis hiyhl ightiny i4%ue% and systein4 that are untllir or dre eJu4illLZ hard¥liip - i%4ue included digital exclusion, poor rural transport, problLins with utility suppliers. poor decision Inaking by DWP. long blue badge proLessing limes. ditfiLully accessing services such a5 banks or heallhc8re and multiple issues regarding Universal Credit. We supporled several social media tyampaigns - Scam Awareness, Hale Crime Awareness, Volunleers Week, C'.onsumer Awareness, Enci¥y Saviiig Week aiid Debi Aw(Irenes5 Week. Our regular LnL)nthly training sessions for staff and volunteers LL)ntinued and included Benefit Update5, Hliusing ancl Section 21 notices, Informalinii Assurance, Maiias?ed MigTralion, a 5e5SlOlI t'roin Sl Clare's Hospice, SafegFuarding,, Sickness aiid statutorj sick pay, einploymenl law and discriininalion. We celebraied Volunteers Week with a lovely picnic in Little Ches*rford - and the sun shone! 6 teams ot slatt" and volunteeTS took part in ihe 'Big Teain Cliall¢nge' to walk 626.6 miles (virtually) throusyli th¢ island5 Ot the Caribbe1¢ nl We aclively worked '1th other volunlary sector organisalions in We51 Essex and Hertfordshire as part of a VCFSE Alliance lo try and support belter syblem working with NHS and Statutory partners. Fi'oiiiliiie Refei'ials, a Loiiipatiy oivA)vd aiid coJilLolled by Utile5foi'd c.ilizeiis Advice, Loilliiiued lo peA'foA'Ii) well iii tlie yeai.. Page 2
UTTLESFORD CJTIZENS ADVICE BUREAU (REGISTERED NUMBER: 03771142) Reporr of the Trustees for Ihe vear ended 31st March 2024 OBJECTIVES AND ACTIVITIES Public benefit ThL TrustcL% havc vompliLd witli thcir duty tL7 hdvc duc rLgJrd tu thc guidaiicL on PLibliL bLiiLtIt publi%hLd by tliL Churity Comniission in exercising their powers or dulles. This repor¢ describes the activiiies (he C.harily has carried oiil for the public benefii in the last year. Performance and Service Provlslon L'hc SLri'iLu %upportLd 3,L)57 uniquL Ll iLiil% Ilirough IhL yLur (2U22-2U23, J,3Y5I. maiiy u%ing IhL scrviLc morL than onLC lo dLal with over 14,234 issues (10,866). This is a 160/u increase in cliellls and a .310/u increase iii issues coinpared with 2022-23. Using government approved impaLI assessments this equates to £6.04m {£4.58m) in value to Out. Llienls, by increasing their income, yorking to gFet debt written off and providinbT consurner advice. ThL following lthblc scLs out the nuinbcr% ol" LILL'nt.% and i%%ues dcali with in la%1 ycur- 3113124 3113121 Uiiique client numbers (people usingF the serviceone or more limes in rhe year} 7.957 3,795 Issues 14,234 10,8()6 Percenld&7e ot client% usiiig7 the servicefor the tirst tirne 54/0 50,10 Cllent vlslts, phone cAll& vldeo calls. emalls and letters 3113124 311312. Non cllent phone calls,emalls and letlers 113124 3113123 Tolal 3113124 3111123 Tolals 15,923 11,824 5,905 5,383 21,828 17,207 Staff and Volunteers At the year end we eniployed 2Y part-lime statT working l 8 full-liine equivaleiil roles. This is brokeii down as t"olloM's: C'ore adviLe, specialist casework aiid office support, 17 statl. working, I 1.0 FTE rol¢%; Froniline, 6 stat7 workingy 3.7 FTE roles,. Macniillan weltar¢ benefits casework, 6 staff working l FTE roles. Paid roles cover ihe managemeni and delivery of rhe service, Ihe Iraining and qualiiy assurance of Ihe advice provided. supervision of advice sessions, and spelialist warm homes, debt and disability ben¢fit work. Al Ihe end of March 2024, we hthd 67 volunteers workingF #pproximaiely 400 liours a w¢ek for tli¢ Cliurily (2023 77 voluiiteers workin&1 398 hours a week). This Ivas estimated lo be valued al over L524,UOO {2021 £402,OUO). Volunteers cover the delivery of generalist advice, assibled information provision, home VI.11 work, fundrai,%ing, niedia work.. governan¢e, dnd tinan¢idl and 4tr&tegiL ¢vntrol for the ¢hdrity. C.onliIiuing to strengihen our volunteer capacity to nianage inLreased d¢mai)d and provide the best Possible bervice t.or our Llienis ha5 r¢niained a priority. AltlioubFli we continued to strugJLFle to recruit new Nolullteers tor much ot, the year, we were pleased to note soine renewed interest towards ilie end of the period. however limited space in the office and training resources proi'ide their own Lonstraint%. With interest in volunteering roles retuming, we have reverted lo running group training sessions, which provide the benefit of peer support tor trainee5. OUT sumin¢r intein prograin for students welcoined two voung people into the otri¢e providing, them with invaluable experience, whilst helping us lo cover a Iradilionally difficult period over the scliool summer holidays. We reniain 5Lncerely grateful to our volunteers, for Iheir continuing commitment aiid calin professionalisrn and to our staff, who are dediLated and resilient and coiilinue lo otfer exemplary SUPPOrt to both Olir volunteers and clients, whilst balancing the need lo maintaiii grood quality advice and trainin&'. Page 3
UTTLESFORD CJTIZENS ADVICE BUREAU (REGISTERED NUMBER: 03771142) Reporr of the Trustees for Ihe vear ended 31st March 2024 OBJECTIVES AND ACTIVITIES Quality of Adi'ice Audit Wc cuntiniiL to work hurd to Pr()id good quality, h()li4tiL udviLC duspitc thc LliullLiigu% of supurvi%ing, truining und Supporting niany new volunleers in an environmeni of growing den]and. We are audited annually by the Nation&1 Association of Citizens Advice on the quality ot advice we provide, as well as a rangFe of other issues such as, Governance, Strategic Business Planning, Risk Management: Financial Management, People Management, Equality LLadcr%hip, L)pLration P¥rformunLL MunagLmLnt, PurtnLr%hip Working and RL4LarLh and Campaign4. Between April 2023 and March 2024 we consiblenily scored highly in case adminiStrli0n bul we were PiLked up on a number of cases where auditors felt that full exploratioii wasn'i evident in case write-ups. Althousyli we are coiifident that this is a reflection ot advisers ivritin.q up salient advice details whilst dealing with unprecedented demaiid rather than failinR To Lopproprialely explore a problcm willi a Llient. we havc now introduL'Ld the u%e of udviLC tLmplatc% to bcller %uppurt %tuff and voluntLcr% to bLltcr cvidcnL'c exploration. Client profile in Uttlesford Wc work hard to cnsurc that wc arc acLLssiblL to all parts of our community. 1,529 clicnls agrccd to givL thcir LIL]niL origin, as tollows: Ethnic Origin Grouping While Mixed Race Asian or Asian British Black or Bljck Brills Other 3113124 91.6 3113123 94.8 When u%ked Ihe que%lion, 'do you feel you liuve u dis£ibilily'. 621/1 o Ot the 2,376 clients wlio responded 4luied thul Iliey did have a disability or long-ierm health condition (2023- 600/0 of1,914). 590/u of our clienls were feinale. 41 O/¥ were male (2023 - 61 0/0 female, 39,10 male). Age profile group O- 14 3113124 1.20/¢J 3113123 1.30/0 4.10/ 13.4'/0 24.50/u 27.80/0 25-34 35-49 50-64 05-74 75-84 X5+ 12.n'/o 23.60/D 14.9/ i o.oo/. FINANCIAL REVIEW Financial position Incoming resources in Ihe year were £536,321 {2022123.. £329,246). Of this £30.3,996 (2022127.. L128:0971 related lo project restriLted aLtivitie%. A surplus of £26,820 was made in the year on the General Fund (2022123.. defjcil £15,571) and a surplus of £35,553 was made on restricted activities (2022123- £12,820 surplus) bet.ore transfers between tunds. As at 31 March 2024 total reserves were £3C)4.057 (31 March 2023.. £301,684) of which £343,544 represented unresiricled funds (31 March 2023 £276,338). Page 4
UTTLESFORD CJTIZENS ADVICE BUREAU (REGISTERED NUMBER: 03771142) Reporr of the Trustees for Ihe vear ended 31st March 2024 FINANCIAL REVIEW Reserves poliey It ib IhL poliLy of tlic Churity to hL)Id rL%crvc% %ufficicnt tv Lovcr ut Icast six muntli4 duy-to-day opLrnting Cobtb of tlic Chui'ity und to cover any kiiown liabiliiies including an estimaie of Ihe possible costs in the event (he Chariiy had lo be wound up. Tlie year end level of Lash reserves less Lurrenl liabilities was SLifficienl lo allow the Charity to Lontinue to operate for at leasi six months if the core frundingy was witlidrawn. S'I'RIIC."I'IIRfr;, GUVLRNANLL AND MANAGLMLN'I, Governing document The iharily is Lonlrolled by ils governing documeni, a deed of trLlSt, and constitutes a limited company, limited b). guarantee, as detined by the Companies Act 20()6. Uttlc%ford Cilizcns AdILL Buredu { thL Churily"} ]% a rLgistLred Lhurily and a Loimpany liinitLd by guai'unicc thut doc% not havc a share capital. The niaximum liability of eacli Ineniber is liniiled to oiie pound. A5 at .1 l March 2094 there ivere 25 meinbers of Ihe Charity. The Charity was incorporated as a company limited by guarantee on 14 May 199L). It took over the assets and liabilities of the 5imilaTly nailled iiniiicorporated charity that had comnieiiced operationb from preniises in Saffron Walden in 1983. The Chariry is govemed by ils Men)orandiim and Articles of Associa(ion. Revised Articles of Association were adopled oll 7 September 2004 and furthknr amended on 31 OLlobLr 2005. Reerultmenl and appolntment of nem, trustees Truslee%, who are also Dii-eclors ot" the Compuny, are elecled t.rom the Iocdl coniinunity or appniiiled tollowing¥ noiniiiation by meinber organisaiions. During the period under i-eview Iliere were iio noniinaled Trustees. The Truslees keep under review Iheir skills mix and divLrsily dnd LndL'avour to LnLOLifdQC eandidates wlio Ldn rnakc a useful Contribution lo Ihc running ot. IhL Q.hdrity to join them. Triislee Board vacancies are adveriised as widely as possible in the local comrnunily using the national body ot Cilizens Advice website, social media, the local press atid Volunteer Centre through conneciions with other local organisations. Poteniial cundiddtes ¥0 Ilirou¥h a t'orinal recriiitnienl proce%% to Ilieir %uildbi lity for the role and ure provided with induction dnd support during their first year in office. The Trustees, and iii pai'licular tlie Chair, have kept under review Ihe Loinposilion of tlie Truslee Board witli a pa11iLular empl)asis oil succession plaiining. Tl)e Trustee Board the iask ot" raibing the profile of the Charity so Iliai, anion&Fst other thingvs, poteiiiial recwits lo the Trustee Board Imay b¢ drawii from Ihe widest possible pool ol'caiididales that retle¢t the area served by ihe Charity. The Chair and Treasurer are elected every three years froin ainongst the Trusiees. Oryanisational structure The Trustees are respLinsible for organisaiional policy niaking and plattning, tinancial deLision making, and the overall operation ol tlie Cliarity. Day-to-day operation of the Cl)arily is delegyated lo the Chief Executive. Duringy the fiiiancial year, the Tnist¢¢ Board mel lolal of 8 limes, including an AGM. A slralegy session look place in May 2023, al which Dr John Ford, a Senior C'.liiiical Lecturer in Hedlih Eqlllly spoke lo us about 'Buildin¥ iiiore Equituble c.oniniiinities. Statement ot. Directors, Responsibilities Company Law and Charity Law require the directors to prepare fiiiancial slalements t'or each financial year which gFiVe a true and fair vieiv of the siale of affairs of the Charity and of the surplus or deficil foi. that period. In preparing those financial slalemenls Ilie direLlurs (Jre required to.. (a) selecl suil¢ible a¢coiii)ling policies and Iheii apply Ihein consistently; (b) make.jiidgements and estimates that are reasonable aiid priident. (c) state wlieiher applicable accountinsy standards have been tollowed, subject to any Inaterial d¢partur¢ disclosed and explained in the rinanc.ial slateinenls; and Id} prepure finanLidl bt&lenienLs on u guing LonLern ba%1% unle%,% it 1% inappropriate lu u%sume that the Chllrily will cuntiiiue on that basis. The directors are also responsible for keeping proper accoiinliiig records which disclose with reabonable aLCLiracy al any time the fiiiancial position of the Charity and to eiiable them lo ensure that the tinancial statements comply with the Companies Act 2006. Tlie Llii evli)1's at'e i'espoI)sible foi eiisul'iiig IILal Il)e Cliai'ily ii)aiLilaiiis ail ade4uate sysleii) of iLilei'iLal coiili'ol designed lo pi'ovide rLu%onablL iI%%LifanLL Iliut a4%Lt4 arL %atL¥uardLd a¥ain%t matLrial lo%% or iinuutliorLILd U%L and tu prLvLnl und dLtLLt fi'dud and othcr irregularitie5 Page 5
UTTLESFORD CJTIZENS ADVICE BUREAU (REGISTERED NUMBER: 03771142) Reporr of the Trustees for Ihe vear ended 31st March 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Thanks Thc Trustuc% ivi4h to thank 11 thosc pcwplc and orgthni4tttions that havL %upporlcd thu Churity throughi)ut ihL ycur. Thc Tru%tLLs r. graieful lo rhe members of (he Chariiy for their donaiions and efforts lo bring the Chariiy to tlie noiice of the wider coininuiiity. Tlie support of the local dislrict town and parish councils in conjiinction with other individuals aiid organisalions is ini'aluable and very mucli appreciated. L'lIL' I rustLC% arL p¥rliLularly gratL'ful fui. IhL grant.% and dLination% tu hLlp tund thL Lhltrity's LorL uxpLndilurL rLLLivud from Utilesford District Council, SaCfTQll Walden Town Council, Essex County CouTbciI, Souih Cambridgeshire Districi Couiicil. Greai Dunmow Town Council, Rotary Club of Saffron Walden, Felsled Uniled Charities, The Religious Society of Friends Saffron Walden Meeting, aiid many ot"Lttlesford's parish couiicils. Targctcd funding trom E%%cx County CuunLil, MaLmillun CanLcr Support, Tru4%ell Tniil. Utllc%ford Di%triLI CounLil, NHS, Hert and West Essex ICB, VCFSE Alliance, Essex CoinTmunity Foundation, Uk Power Network5, Energy Redress Fund aiid Cadenl enable us to undei'lake specific projeels and target support to the mobi disjdi'anlaged seLlions of the comrnunity. Lastly tlie Tru51ees would also like to thank the unpaid volunteers aiid the paid staff, without whose contribiilions the Charity could not funLlion. Tlicir rLsilicnLC and profLSSLonalism Lonliiiuc to inspirL thL work of Ihc Board. REFERENC.E AND ADMINISTRATIVE DETAILS Registei'ed Companv number 0.3771142 (England and Wales) Registered Charity number 1078222 ReRi5tered oifice BarnJi'ds Yai'd Sattron Walden Essex CBI14EB Trustees R A .4n)iitagye K M Barton Ms S C Baity (retr>igned 121412023) M Benfold Ms L Bircl Ms C l.iddy Ms J S Gariier A T Pooley (resigned 111012024) J D Starr Ms M T Sienson Ms K Hanks (appointed 111412023) B Conry (¢?ppoinled 111012024) Company Secretary B C'.OLiry Page 6
UTTLESFORD CJTIZENS ADVICE BUREAU (REGISTERED NUMBER: 03771142) Reporr of the Trustees for Ihe vear ended 31st March 2024 REFERENCE AND ADMINISTRATIVE DET AILS Independent Examiner AttLnborough4 (ALLuuntunts) Limitcd Chartered C,erlified Accounianls l Tower House Tower Centre Hoddesdon HLltlord%hirL' ENII 8UR Approved by order of tlie board ot"trustees on 26th November 2024 and signed on its behalf by.. K M Barloi) - Trustee Page 7
Independet Examiner'5 Report to the Trustees of Uttlesford Citizens Advice Bureau Independent examiner's report to the trustees of Uttlesford Citizens Advice Bureau ('the Companv,) I report to the Lharity trustees on my examination of the atitiounts of the Company for the year ended 31 st Mah 2024. Responsibilities and basis of report As thc LhJrit} & trustcLs of tliL Cotnpuny (and also ils director% for thc purposcs of Lumpuny lawl you rc%ponbiblL fur thu preparation of the accounts in accordance witli tli¢ requirements of the Companies Act 2006 ('Ihe 2000 Acl'}. Havin&v satisf led Inyselt, that the account5 of the Company are not required to be audited under Part 16 ot, the 2006 Act and are eligible for independent examinalion, I report in respecl of my exaininalion of your Lliarity's acbounls as carried out under Section 145 ot thL LharitiL% ALI 2U I I I'IIIL 2U I I ALt')- In Larrying out tlly L'xaininulion I huvL followLd IhL L)irLLtiun8 givLn by ihc Charity Commission uiider Section 145{51 (b) of the 201 l Act. Independent exarniner'5 Stglement Since your charity's Ayoss incoine exceeded £250,000 your exaininer musl be a nieinber of a listed body. I can confirm that I am quulifiLd to iindcnakc tlic cxdniindtitsn bcLau%e l llin a InembcL' of the A%%oLiation ol. Cliartcrcd Ccrtificd ALLountunl%, wliiL,h 1% onL' of the listed bodies. I have completed my examiiialion. I contirm thal no malters have coine to my attentioii in ionnection with the examiiiation gyiving Ine cause io beliewe.. accounting records were not kepl in respect ot. the c.ompany as required by Section 386 01. the 2006 Act. or the accounts do not aceoiyl witli those records; or the aceount.% do nol comply with the accouiiliiigT requirement% ot. Seclion 396 nf the 211Q6 Act otlier than uny requirement tliat tlie accounis giwe a true and fair view which is not a niaiter considered as part of an independent exainination. or thL aCLounls hdVL not bLcn prLPdrcd in k)LLordancc with IhL methods dnd priiikniplcs of the Statcmenl tsf RLLon)mciidLd Practice lor accounting and reporting by charities (applicable to ehariiies preparing Ih¢ir a¢counls in accordanc¢ willi the Financial Reporting Standard applicable in the UK and Republic of Irelalld {FRS 102)). I have no Loncerns and liai'e Lolme across no other mallers in Lonneclion with the examination lo which allenlion should be drawn in this repon iii order to eiiable a pioper understanding of Ilie uccounts to be l'eached. David Roger Pallinan FCCA The Association of Chartered CertifLed ALLountants Aiienborough% (AcLounlanls) Limited Chartered Certified ALLC)unthnls l Tower Hoiise Tower C'.entre Hodde5don Herifordshire. ENII 8UR 6th December 2024 PagFe 8
UTTLESFORD CITIZENS ADVICE BUREAU Statemenl of Financial Activities for the vear ended 31st March 2024 3113124 Total runds 3111123 Total funds Unrestricted fund Restricted fund NutL. I]YCOME AND ENDOWMENTS FROTrI Grants, donalions and legacies 219,669 -303,996 523,665 -326,556 Investment incoine Tut21 232 327 303 996 536 323 329 EXPENDITURE ON Ch4ritable activities Chdritable dctivities 205 507 268,443 473 950 331997 NET INCOMEI(EXPENDITURE) Transfers betw'een funds Nel movement in funds 26,820 40,386 67,206 J5,553 40 386) 14,8.13) .373 {2,751) 15 {2,751) RECONCILIATION OF FUNDS Toial funds brought foi'ivard 276,338 25,346 301.684 304,435 TOTAL FUIYDS CARRIED FORWARD ?43 544 364 057 301684 The notes form part of these financial sl&iemen¢s Page 9
UTTLESFORD CJTIZENS ADVICE BUREAU (REGISTERED NUMBER: 03771142) Balance Sheet 31&t March 2024 3113124 Total runds 31131?3 Total funds Unrestricted fund Restricted fund NutL. FI,XED ASSETS Tanble asseis 261,091 261,091 261,639 CURRENT ASSETS L)Lbiurs Cash al bank and in hand iu ?11,y314 259 C)48 288,586 24,U4Y 225 565 249,614 280 161 309,091) 20,513 CREDITORS AinL)unt.% falliiig due within one yeur (206,133) (206,133) ((11,1172) NET CURRENT ASSETS 2,453 102,966 1117,742 TOTAL ASSETS LESS CURRENT LIABILITIES 341,544 20,51.3 364,057 449,381 CREDITORS Amoiints falliiig due after inore Ihan one year 12 (147,697} IYET ASSETS FUNDS UnrcslriLled funds Restric.ted tiinds TOTAL FUNDS 343 544 364 057 301684 15 343,544 276,J311 364 057 301684 The charitable company ib entitled lo exemption from audit under Section 477 of ihe Companies .Acl 2006. for the year ended 31 sl Marcli 2024. The meinbers have not required Ihe company to obiain an audit of its financial siaiemenls for the year ended .1 I st kTarch 2024 in occordance with Sectioii 476 of the C'ompanies Ael 20U6. ThL IruslccN aeknowlcdgL thLir rcspon%ibilitlL.s for (a) ensuring that the cl)aritable cornpany keeps accounting records th£bt comply with Sections 386 and .387 of tlie c.ompanies Act 2006 and preparinu finBiicial slateinent.% wliieh ¥iiye a true ancl fair view of the 4tate of affair% ol. the charitable coinpany a4 at the eiid ot eacli financial year and of ils surplus or deficil for each financial year in accordance with Ilie requirements of Sections 31)4 nd 395 and which othctwi4L coinply with IhL rcquirLmcnls of thc Companic8 ALt 2006 rL'lating lo financial 8tatcmLnl8, 80 far as applicable lo Ihe charitable coinpany. (b) The notes form part of these financial sl&iemen¢s P¥AEe l O continued..-
UTTLESFORD CJTIZENS ADVICE BUREAU (REGISTERED NUMBER: 03771142) Balance Sheet- continued 31&t March 2024 These finanLi81 statements have been prepared in accordance with the provisions applicable lo charitable Lompanies subjeLI to the small companies regitlle. The linancial statements were approved bsf the Board of Trustees and auihorised for issue on 261h November 2024 and were signed on its behalf by.. K M Barton - Trustee The notes form part of these financial sl&iemen¢s Page 11
UTTLESFORD CITIZENS ADVICE BUREAU Cash Flow Statement for Ihe vear ended 31st March 2024 3113124 3113123 Notes C#sh fltsws from oper#ting activities Cash generated froni operaiioiis Interest paid Nel cash provided by operatingr activities 64.860 11,410 18,9.32 Cash flows from inveslirbg activitie5 Purchase ol tangible fixed assets Interest received Net cash provided by investing activities (8,094) 12,658 {495) 2,690 Cash lloms from financing activities Loan repayments in year NLt L&Lsh USLd in findnLing aLlivitlL'4 4.816) 3,4111 ChMnLie In LllSh and L#h equlv#l¢nts In the reporting period Cgsh aiid cgsh equivalents at the beRlnnln% ot. the reportlng perltsd Cash and cash equivalents at the end of the reportiiig period 54,596 8,637 225 565 216 928 2110 161 225 565 The notes form part of these financial sl&iemen¢s Page 12
UTTLESFORD CITIZENS ADVICE BUREAU Notes to the Cash Flow Statement for the vear ended 31st March 2024 RECONCILIATION OF NET 1Tr4COMEI(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES 3113124 3113123 Net in¢omellexp¢nditure) for the reporting period (as per the Siatement of Financial Activities Adjustrnent5 for: Depreciation Charges Interest reLeived Interest paid Increase in debtors (Decreafe}lincrease in creditors Net cash provlded b), operatlons 62,373 12.751) 8,642 (12,fi58) 11,410 {4,889) 18) 9.086 (2,690) 7.674 (21,208) ANALYSIS OF CHANGES IN NET FUNDS At 114123 Cash tlow At 3113124 Net ellsh Cdsh dt bank and in hun(1 225.565 2?5.565 281),161 280,161 Debt Debis falling due within l year Debis tallin&, due aller l year (6,367) 147 ()97) 154.004} (144,279) 147 ()97 3.418 (150,646) 150.646) 129515 Tol41 The notes form part of these financial sl&iemen¢s Page 13
UTTLESFORD CITIZENS ADVICE BUREAU Notes to the Financial Statement5 for the vear ended 31st March 2024 ACCOUNTING POLICIES Basis of preparing the finanei#l tytatements The financial slaienieiils of tlie chariiable company, which is a public benefil eniily under FRS 102. have been prepared iii accordaIice with the Charilies SORP (FRS 102) 'ALcounting and Reporting by Charities-. Sialetnenl of Recommended Practice applicable to charities preparinbF their accounT5 in accordance with the Financial R¢portinb, Standard applicable in the UK and Republic of Ireland (FRS 102} (effectiiie l January 2019),, Financial Reporting Siandard 102 'The Financial KLpuning Slanddrd appliLablL in thL' UK dnd RLpubliL of IrL'lund' and thL LompaniL% ALt 2UUb. 'I"hL tiiianLiul slalcmL'nt have been prepai'ed under the hisLorical cosl convenlion. Incorne All incorne is recoAnised in the Siateinenl of Financial AclivLties once ihe chariiy lias entitlement lo ihe funds, il is probable that th= inLome will be reLeivcd und thc dmounl Lan bc mLd%urcd rLliably. Expendlture LiLlbil ities are recogTnised as expeiiditure as soon tliere is a legyal OT constrLiCtive obligvation cominittingy the charity lo that exi)endi(ure, il is probable thai a tran.sfer of ecoiiomic benefits will be required iii seiileinenl aiid ihe amount of Ilie obligation can bc mcasurcd rLliably. ExpcndilurL is dLcountcd for on an aLcruals basis and has bccn LlassitiLd undcr hLadings that aggregate all cost relaled to the Lalegoiy. Wliere costs cannot be directly attributed lo particular headings Ihey liave been Ilocaled to Ilclivilies on a basis Lonsibienl witli tlie use ol I'esources. Tangible fixed assets DcprL'Liation is providcd dl thc following annual ralcs in order to wrilc off cacli assct ovcr its cstimatcd useful lifL. Freehold property Fixtures and fillings Conipuier eLiuipineni 2'/o on cost 250/u on reducing balance 33,/0 on Losi TaxAtlon The chdrity its eyempt from corporation tax on il% charitdble activities. Fund 1ccountig Unrestricted tunds can be used iii a¢¢ordance with the chariiable objeciives at tlie discretion of tlie trugtees. RestriLied fund% L'aii Onl be used fur particulur restriLied purpobe5 wiihin the ubjeLIs Ot ihe L'liarily. RestriLiiolls iirise when specified by the donor or when funds are raised for parlicular restricted puOSes. Further explanation ot"th¢ nalure and purpose ot'each t'und 15 included ii) the notes to the linancial 5talem¢nts. Hire PVfLhase And lvasing iommilmentS Reiila15 paid under operating leases are charged to the Statement of Financial ActLVities on a straiglil line basis over the period of the lease. Pensl4)n cosls and other post-retlrement benellts The Llillrildble LoIMpany operule% d defined Lonlribulion pension %L.heine. Contribution% paydble to the Lharitsble Lumpany, pension scheme are charged lo Ihe Statemeni of Finaiicial Activilies in the period lo which they relate. P¥AEe 14 continued..-
UTTLESFORD CITIZENS ADVICE BUREAU Notes to the Financial Statement5- eontinued for the vear ended 31st March 2024 GRANTS. DONA TIONS AND LEGACIES 3113123 Donations and legacies Grants Manasieinent tees 13.84.1 503,141 2.1,170 301,258 523 665 326 556 ILYVESTMENT ILYCOME 31131?4 3113123 Deposit acLuunl intere&4t CHARITABLE ACTIVITIES COSTS DirLLI Cosls Charitable a¢livilies 473 950 NET INCOMEI{EXPENDITURE) Net inLoimel(expenditure) is stated after ehargiiigl(crediling): .31111?4 3113123 De.precialiDn - owned Assels Hire ofplanl and machinery 8,642 131 731 TRUSTEES, REMUNERATION AND BENEFITS There were no irustees, remui)eraiion or oil)er benefits for Ihe year ended .31 si March 2024 nor for Ihe year ended 31 si Nlarch 2U23. Trustves, ¢xp¢ns¢s ThLfL wcfL' no trustCCS' Lxpcnscs paid for IhL yCI)r cniL.d 31 st Mdreh 2024 nor for the yLLf Lndcd 3 1st M&irL'h 2023. P¥AEe 15 continued..-
UTTLESFORD CITIZENS ADVICE BUREAU Notes to the Financial Statement5- eontinued for the vear ended 31st March 2024 STAFF COSTS 3113123 Wages and salaries Social security costs Other pension costs .349.478 26,201 244,208 18,582 400 994 The al'erage monthly number of einployees during Ilie year was as follow's.. 3113124 18 3113123 OffLce and management No eirployees received emolumenls in excess of£60,000. COMPARATIVES FOR THE STATEMENT OF FINAIYCIAL ACTIVITIES Uiir¢sti'ictcd fund Rcsti'iclcd tund Total tunds INCOME AND ENDOIVMENTS FROM Grants, donations and legacies 198,459 128.097 -326,556 Investmeiil itr)come Total 201,149 128,097 329,246 EXPENDITIIRE ON Charitable aL¢ivilies Chai'ilabl¢ activities 216 720 115 277 331997 NET INCOMEI(EXPENDITURE) {15,571) {2,751) TrMnslers b¥tMeen Yiind& Lyet movement In t'und5 19283) (6,463} 3,712 (2,751) RECOLYCILIATION OF FUNDS Total funds brought t"orward 2 12,626 31,809 304,415 TOTAL FUNDS CARRIED FORWARD 216338 3016x4 P¥AEe 16 continued..-
UTTLESFORD CITIZENS ADVICE BUREAU Notes to the Financial Statement5- eontinued for the vear ended 31st March 2024 TANGIBLE FtXED ASSETS Fixtures nd fitiit]gs FrLLhold prop¢riy clpUtr equipment Tolals COST Ai Isl April 2043 Addition Ai 31 sl March ?024 DEPRECIATION Ai I st April 20?3 C.'harge for year Ai 31 st Mllr¢h 4024 NET BOO1& V.4LUE Ai 3151 MdrLh ?024 Ai 31 sl March 2023 294,806 31,944 2,571 34,515 11,782 5,523 338,532 ,U94 346 626 294 806 36,272 4.400 40 ()72 30,029 10,592 76,893 8.642 85.535 254 134 258 534 261091 261639 io. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31131?4 3113123 Trade debtors Oihcr dLbiors Accrued income 7,024 11.964 2,(M16 ii. CREDITORS: AMOUNTS FALLINC DUE WITHIN ONE YEAR 31131?4 3113123 Bank loans and overdraftb (see note 13) Trade creditors Social security and oiher iaxes Other L'redilor Deferred incoine Accrued expenses 150.646 2,543 8.24.3 2,186 .33,.16.3 9.152 206133 6,367 347 5,.351 47,276 P¥AEe 17 continued..-
UTTLESFORD CITIZENS ADVICE BUREAU Notes to the Financial Statement5- eontinued for the vear ended 31st March 2024 12. CREDITORS: AMOUIYTS FALLING DUE AFTER MORE THAN ONE YE.4R 3113123 Bank loans {see nole 13) 147 697 13. LOANS An dndly%is ot'tlie nidturily ot loanb is given below: 3113124 3113123 Aniouiils falling diie within oiie year on demand- Bank- Ivan Amounts falling between one and two years: Bank loan% - 1-2 yLMr8 150646 147 697 14. SECURED DEBTS The following secured debts are iiicluded within creditors.. 311.3124 3113123 Bank loans 150 64() The b0ve loan is secured by wuy of u leg(Il churge over the ch(Irity's freehold properly. 15. MOVEMENT IN FUNDS Nel movement in tund% Transfers between tund.% At 3113124 Ai 114123 Unrestricied funds GL'nLral lund 276,338 2C),820 40.386 343,544 Rgstrlitgd funds Reslriiled fuiids 25,346 35,553 (40,386) 20,513 TOTAL FUNDS 301684 364 057 P¥AEe 18 continued..-
UTTLESFORD CITIZENS ADVICE BUREAU Notes to the Financial Statement5- eontinued for the vear ended 31st March 2024 15. MOVEMENT IN FUNDS - continued Nct movcmLnt in funds, iiiLludcd in thu ab()N'L arL fL)IIvws'. Incoming resources Resources expended Movement in fruniLg Unrestricted funds Geiieral fulld 2.32..327 (205,507) 26,820 Restricted funds Reslribled lunds 303.996 (268.443) 35,553 TOTAL FUNDS 536 723 473 950) Cnmpar*ti%'ei for mov¢meknt in funds Nel IT]ovenient in funds Transfers between funds At 3113127 Ai 114122 Unrestricied funds General fuiid 272,626 (15,571) 276.338 Restricted funds Rebtricled fuiids 31.809 12,820 ( l 9,283) 25.346 TOTAL FUNDS 3U4 435 301684 Coinpaiative iiet iiioveiii¢iit iii fuiids, iiiclud¢d iii Ilie gbovc air as follows.. Incoming rL%oufL'LS Resources LxpLiidLd Movemeni in fuiid Unrestricted funds General tund 201,149 (216,720) (15,571) Restriited funds Ris11'i¢lLd funds 128.097 (115,277) 12,820 TOTAL FUNDS 329 246 331997) P¥AEe 19 continued..-
UTTLESFORD CITIZENS ADVICE BUREAU Notes to the Financial Statement5- eontinued for the vear ended 31st March 2024 15. MOVEMENT IN FUNDS - continued A LurtLnt yuar 12 month% and prior yLur I nionths LvmbinLd position 1% t-ollow>'. Nel moveineiit in funds Transfers between funds At 3113124 Ai 114122 Unrestricted funds General fund 27?,626 11,249 59,669 343,544 Restrleted funds Re.%lriLtLd fLind% 31,809 48,373 (59,6691 20,513 TOTAL FUNDS 304,435 364 057 A LurrLnt ycar 12 months and prior yLar 12 months eombiiiLd nLt movLikncnl in funds, includLd iii thL abovL arL a8 fullows- Incoming resource Resources expended Moveinent in 1.unds Unrestricted funds General tuiid 433,476 (422,227) 11,249 R¥striLted funds Reslricled funds 432.093 (383,720) 48.373 TOTAL FUNDS 865 56l) 805 947) 16. RELATED PARTY DISCLOSURES During the year tlie charity received mana&vemenl fees ot. £().681 (2023 £2,128) troin Frontline Reterrals Ltd. a companv tlial is a wholly owned subsidiary of Ihe charity. Page 20
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