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 re￿Idents, sUp￿rI11]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 adminiStr￿li0n 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 Ad￿ILL 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

Independe￿t 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 Ma￿h 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
Tan￿ble 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 1ccounti￿g
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 pu￿OSes.
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
c￿l￿pUt￿r
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

This document was delivered using electronic communications and authenticated in
accordance with thc registrar's rulcs relating to elcctronic form, authentication and
manner of delivery under section 1072 of the Companies Act 2006.