REGISTERED COMPANY NUMBER: 0377114Z (England and Wales) REGISTERED CHARITY NUMBER: 1078222 Report of the Trustees and Financial Statenients for the Year Ended 31st March 2025 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 2025 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 2025 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 7025. 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 2025 OBJECTIVES AND ACTIVITIES Aehievements and Performance Th#nks io L)ur fJnta%tiL tctsin of staff and VL)luntucrs wc Lontinuud to Inunagc hi¥h dLmand for our bcrvicc ttb thL inLrLbbLd of liviiig continued 10 imp8Ct oiir communiiies. We suciesst.ully completed our 3rd year, full leadership assessment from National Citizens Advice in January. This allows us lo retain the use of'the Adiii¢¢ Quality Standard mark. Noie.. The Ladership Self Assessment ILSA} is an assurance frainework, self assessment portfolio and J year assessmen( cycle whiLli ¥ivL'% L'onfidLnLL to all slakchuldLrs that ihL' orguni%utiun iiMplL'mL'llt4 %y%iLTm% and proLissu% which L'nablL It to OPL'rat effeclively as a service provider, eniployer and volunleerillg charily. The framework is designed to ernbed risk based thinking, and ensure our organisalion is well run. It also provides an acLrediled assurance frameNvork for charity law, company law, Financial Conduct Authority autl)orisation and Consuiner Duty Our specialist Disability Benefits Team continued their valuable work, siipportinR 564 clients over ihe year. ToReiher. the team tIL,hicvLd ovcr £l.O(y2 million iii ILdditional bLncfil inL'OlnL lor their Llienls. Our M&crnill&n Cancer Support team conliiiued lo luiid specialist welfare bei)efits support and casework for newly diagiiosed cancer patients. Over the year the team bUPPOrted 491 clieiils with benefit oppliLations {aLhieving £2.82 million in extra income), navigating employment law, applyinb, for grrants aiid accessingF Other local support. Our warin home8 ieain remained aciive in biiilding awareness of fiiel poverty" and cold home issues wiihin the dislricl providing spccialisl cascwork for 400 cliLnls, L'hcLking benLtii cnliilcmLnts and hclpino thcm lo challcngL ineorrcct bills, aLLCSS fLicI VOULhLrs and ener y etliciency grants - achieving over £257,000 in additional income lor our cl ients. Our vid¢0 link oulreaLh serviees Lonlinued to help us provide support Irom the librai'ies in Greal Dunmow. Stansled and Thaxted and from the Parisli Council ol'tice% li) Takeley Old School Hou%e. We dlso provided a(Iditioiidl drop in ddi'ice %e%%ion% in Hdltield Heath Village Hall and ai a familv drop-in clinic in Great Dunmow. Thanks to tiindiiig troin UttlLgt"ord DislriLt CounLiI. wc now Iiavc a small tcam of adviscrs who provide spceialist support for r¢lugees, including t1105e who arrived under Ilie Homes tor Ukraine sclieme, as they adjust lo lite in a new country. In Noveinber and December, we ran a series of ouireach events across Uttlesford lo promore Warm Homes advice and engage with other coinmuiiity ?iervices. In the run-up lo the General EltIon in May, we were pleased that we engaged willi all the prospective parliainenlary candidates lo shal'e our insight into sonie of the issues faLed by our Llienis. We wroie to our MP, Keini Badeno¢h lo raise the issues ot. fuel poverty in her consliluency aiid the difficulties laced by individuals subject to an Inderenninale Sentence for Public Protection, (known as the IPP sentence). Stdtl nd volunteer4 completed 242 el'idence form% highl ightiny i4%ue% and systein4 that are Unt1r or dre eJu4illLZ hard¥liip - i%%ue included digital exclusion, poor iural transport, problems with ulilily suppliers, poor decision making by DWP, inadequate Inediual assessments, difficulties f&ced by refugees. problemts with pensiL)n creLlit appliLalionb. We alsL) responded to Lonsultalions on.. weltare benetiis relorn), personal insolvency. local coiinci I tax supporl and homelessiiess. We supported several social media campaigns Scam Awareness, Fuel Poverty awareness, Fraud Prevenlion, Energy Saving and Siudeiii Vuluiiieeriiig. Our regular Inonihly training sessions for staff and volunteers continued, covering Pension Credi¢, Debt and debt emergencies, housing 511PPOrt, homelessness. health and safety, safeguarding, employment lthw - and included sessions by Shelter, Homeslart, UDC Recoveries and Beiiefits and Rev¢nu¢s. We look parl iii some fanlaslic community events including.. Duiimow Carnii'al, Great Dunmow Showcase and Siansled Wellbeing Fe.stival. We also presented to SJffroii Wulden Town CuunLiI, Greul DunniL)w Town CouiiLiI and Thaxted Puri.sh CuunLiI to update ouncillors on our work in their cominunitie8 aiid enjoyed a 'not lo be missed. opportunity lo spend the day wilh soine frlendly firemen,. door knocking lo check people have working smoke alarms! W¢ celebrated Volunteers Week with a walk and a swim and enjoyed sorne tantastic social events orsFanised by the Saf'fron Walden Town M¢?yor - who noniinaled us as one of his 'Mayor's Charities. for his year in orrice. We Luntinued to work with other volLintary %eLtor organi%alic)ns in We%1 E%seK and Hertford%liire part ot"& VCFSE AlliunLe lo try and support a beller 5yslein working wilh NHS and Statutory partners. Frontline Referrals, a company owiied and controlled by Uttlesford Citizens Advice, continiied lo perfom) well: with expansioll into Colchester, it now covers tlie whole of Greater Essex. Public benefit The TTuslees liave complied with ilieir duty lo have due regard to the guidance on public benefil published by the Charity Gomtrnission in exercising their powers or duties. This report describes the aLtivilies the Charity has Larried out for the publiL benefit in Ilie last year. Page 2
UTTLESFORD CJTIZENS ADVICE BUREAU (REGISTERED NUMBER: 03771142) Reporr of the Trustees for Ihe vear ended 31st March 2025 OBJECTIVES AND ACTIVITIES Performance and Service Provision Thc SLrvicu Supportud 4,107 uniquc cliLiilb tlirough thu ycur12023-2024. 3.957}. muiiy using IhL tscrviLc tnorL than vncc to dLul with 16,902 issues (14.2.141. This is a 3.80/ty increas¢ in clienis and a l 8.7070 increase in issues compared wilh 2023-24. Using governineni approved impact assessments Ihis equalefi to £7,371,872 in value lo our clienls, by increasing their Inc0e, working lo gel debt MJrilteii ot'l'and providiniv coiisiiiner advice. L'hu following Idblc sL'Ls Out the numbLr% of LIiLnt.4 and i%%ucs dcali with in la%1 ycur- 3113125 3113124 Uiiique client number5 (people usingy the 5erviceone or tnore tiines in the year) 4.107 3,957 Issues 16,902 14,2.34 Percenlag7e ot clients USillg7 the servicefor the tirtyl tirne 54f1l ClleDt vlslts, phone calls, vldeo calls, eniails and lettei's 3113125 3 llJ124 Non cllent phone calls,emails and letlers 3113125 3113124 Total 3113125 3113124 Tolals 16,024 15,923 4,747 5,905 2U,771 21,828 Staff and Volunteers At Ilic yLar end WL cmploycd 27 part-liniL sldft"{2U?4 2L)) working 16,15 full-lime (2U24 IX) LqUlVdlLnl rolcs. This is brokLn down as tollows.. Core advice, speLialisl casework and olTice support, 17 slatl. working 9.45 FTE roles: FToniline, 7 slafT' working 3.7 FTE roles; Macmillan welfare beiiefits casework, 5 stalf working i FTE roles Ilwo inembers ot- staff split their hours belweeii core advice dnd Macinillan project roles). Paid roleb cover Ihe inan&g¢nient and delivery of the serviLe, Ihe training und quality assurance of the adviLe provided, supervision of advice sessioiis. aiid sp¢cialist warm hoires, debt and disability b¢iiefit work. Ai the eiid of March 2025, we had 72 volunteers working approxiinalely 388 liours a week for the L'harily. including l O voliinieer Triisiees. (2024, 67 volunteers workiiig 400 hours a week). This eNliinJled to be valued al over £688,375 12024 £514,000). Voliinteer¥ coi'er the delivery ot generdli%l ddvice, assisied informaiion provision, home visii woi-k, fundraising, media work, governance, and financial and iiraiegic conirol for (he Lharily. Coniinuing lo sirengthen our volunteer capacity lo manage increased demand and provide the best possible servic.e for oiir clients has retnained a priurity. Although we ¢ontiriLied to strugile to re¢ruit new OlUnteer tor muLh ot. the year, we were pleu%ed to n(Trte yonie renewed interest towards Ihe end of the period; however limited space in the office and training resources proi'ide their own Lon51raints. Wilh interest iii volunteering i'oles reluming, we have reverted lo running group training sessions, which provide the benefit of peer siippurt fur trainee%. Our %uminer intern program for sludellL% welLoined two vuung people into the oftlLe providing them with invaliiable experience, whilst helping us to cover ¢1 traditionally difficult period over Ihe school slimmer holidays. We remain sincerely grateful lo our volLinleers, for their continuing commitment and calm professionalisin and lo our staff, who are dedicated and resilient and continue lo otTei- exeinplary 51JPPQrt to both our voluiit¢er5 and clients, whilst balancing, the need to Lnainlain good qiialiiy advice and Iraining. Page 3
UTTLESFORD CJTIZENS ADVICE BUREAU (REGISTERED NUMBER: 03771142) Reporr of the Trustees for Ihe vear ended 31st March 2025 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. Client profile In Uttlesford We work hard lo ensure Iliai we are accessible lo all parts of our community. 1.870 clients aRreed lo Rive their eilinic oriqin, as follows- Ethnlc Orlgln Grouplng While M ixed Race Asiaii or Abian British Black or Black Briiish Othcr 3113125 89.4 3113124 91.6 When asked the question. 'do you feel you have a di5ability?1 61 /n of the 2,309 clients who responded slated that they did liave a (b of 2,37()). 5%.7'/iJ of our clients were fernJle, 41.3'/0 were mule (2024 59,/0 Lli%abilily or lons-term hedlih condition 12024. 6211/ f¢inal¢, 410/0 mal¢), Age profile group 0- 14 3111125 1.411/0 3.60/u 12.80/ 23.1'/0 ?7.40/. 14.61J/o 12.70/, 4.40/0 3113124 25-34 35-49 50-64 65-74 75-84 85* 12.0% 23.()'/o 26.301. 14.91Tr/0 5.40/D FIIYAIYCIAL REVIEW Fiiiaiieial po$ilion In¢omiiigi resoiirces in the year were £506.967 {2023124: £536.3231. Of this £265,154 {2023124'. £303:996) related to project reslricled activities. A surplus of £24,.368 was made in the year on tlie General Fund {202.3124.' surplus £2C).820) and a surplu5 of £865 was made on restriLled ailLVLtie3 (2023124- £35,553 surplus) belore transfers betweeri funds. As at 31 M&rLh 2025 total reserves were £.389,2W (31 Marrli ?024.. £364,057) ot, wliich £368.535 repre5¢nted unre51ricted tunds (31 March 2024 £343,544). Reserves pvlit} Il is Ihe policy of the Charity lo hold reserdes sufficient to cover at least six months day-to-day operating costs of the Charity and to cover any known liabilities including an estimate of the possible costs in the event the Charity had to be wound up, The year end level of. Ca17 reserves less current liabilitie5 'aS sutticient to allo, the Charity to coiitinue to opeTate for at least six months if the core lunding was withdrawn. STRUCTURE, GOVERNALYCE ALYD MANAGEMELYT Governing doeument The ¥liarity is controlled by its governinLF docuinent, a deed of tSt, and constitutes a limited company, limited b). gFuarant¢e, as defined by the Companies Ac(2006. Page 4
UTTLESFORD CJTIZENS ADVICE BUREAU (REGISTERED NUMBER: 03771142) Reporr of the Trustees for Ihe vear ended 31st March 2025 Uttlestoi-d Citizens Adiice Bureau {"the Chaiily") is a regFlSt¢i¢d charity and a company liinited by (Juaranree tliat diie5 not h&ve a share capiial. The Inaximum liability o( each member is liiniled to one pound. As at 31 March 20?5 Ihere iyere 25 rnembers of Ilie Charity. Thi Charity was iiilorporutcd a& a company limitcd by guurantLC on 14 Muy 1999. It tvok ovLr thc liabilitlL% uf the similarly named unincorporated chariiy (hai had commenced operations froin preinises in Saffron Waldell in 1981. Tlie C,hariiy is governed by ils MemoraIidum and Articles of Association. Revised Articles of Association were adopled 7 September 2004 and turther atn¢nded on 31 October 2005. Recruitment ind appointment of new trustees Truslees, who are also Direclors of the Cornpany, are elecied from the local community or appointed following nomination by member organisations. Duriiig the period under review there were no nominaled Trustees. The Truslees keep under review their skills mix and diversity and ¢ndeavour lo encouragre candidates ,hO can Inake a usetul contribution to Ihe runningT of tlie Charity to join them. Trustee Board vacancies are adveriised as widely as possible in the local comtnunily usin% (he iialional body of Cilizeiis AdviL'L WLb%ilc. %OLial mLdid, the IoLdl prL%% dnd VolunlLLf Ccnlre through LonneL'lion% with uthLr IoL'dl or¥dni%utions. Potcnlial candidates go through a fornial r¢cruitmenl process lo assess Iheir suilabilily for the role and al-e provided with induction and support during their first year in oflice. The Trustees, and in particular the Chair, have kept under revielv the cornposition of the Trustee Board with a particular emphabis on successioii planning,. The Trustee Eloard has Ihe task of rai5inL? the profile ot the Charity so that, ainonggl other thing8, poleniial recruits lo the Triislee Board njay be drawn from Ihe ividesi possil)le pool ofcandidales that refle¢l the arLa scrvcd by Ilic Chdrity. ThL Chair aiid TrcasurLr arL LIcLtcd L vcry Ihrce years trom amongst Ilic TruslLLS. Orgxnlsatlonal structure Tlie Tru%tees dl-e re%poii.%ible frjr orgFani%aliondl policy mdkinby dnd pldniiing,, financial decision muking7, an(1 the overall operation nf the Charity. Day-to-day operation of Ihe Charity is delegated lo the Chief Execulive. During Ilie financial year, the Trustee Board mel a lot&1 of l O timLs, including an AGM and additional t"ull-day stratLgy SLSSiOlI, Ivhich look plaLL iii April 2024. Rlsk Management Tlie Trustee4 have d RiNk Mdna¥enienl Strdte¥y which coinprise%: Maintenance of a risk regislei. and annual review of Ilie principle risks and unLertainlies the Chari15' faces Tli¢ e&+iablishnienl of policies, svslems anLI procedures to Iniligute Ihose identified risks. The iinpl¢nieiitalioii of procedure5 desigyned to minimise any poleiitial impact on the Charity should those risks materialise. Statement of Dlrectorsl Responslbllltles Conipany Law and Charity LJW rLLILiirL the directors to prepare financial slaiements for eacli financial year which give a true and fair view of Ihe state of affairs of the Charily and of the surplus or deliuil for that period. In preparing those financial slalemenls the directors are reqiiired to.. (a) select suitable accounting policies and then apply them consislenily; Ib) muke judgemeni% (Ind esiiinaies IhJl iire I'ealonuble dnd priidenl; (c) stale whether applicable accounting standards have been followed, subject lo any Inalerial departure disclosed and explained in the rindllLial statements; and (dj prepare tillancial statements on a (*oingF concern basis unless it is inappropriate lo assume that the Charity will ¢oiitinue 01) tliat basis. Tlie director% ure ul.so respuii4ible fur keepiiig proper dLL'OUllting reLord% wliiLh di%Llose with redsonuble UL'LuraL'y lit lliiy lime the financial position of the Charity )d lo enable them lo ensure that tlie financial slalements comply witli tl)e CoLnpanies Act 2006. The directors are responsible for ensuring that the Charity maintains an adequate system of internal control designed to provide reasonable assurance that assets are safegvuarded agrainst material loss or unauthoTised use and to prevent and detect traud and other irre.giilarilies. Page 5
UTTLESFORD CJTIZENS ADVICE BUREAU (REGISTERED NUMBER: 03771142) Reporr of the Trustees for Ihe vear ended 31st March 2025 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, Saffron Wlllden Mayor's Charity> Rotary Club of Saffron Waldeii, Felsled United Charities and many of Uttlesford's parish council5. TargLtLd funding from E%scx County CounL'il, MaLmillan CanL'cr Siippurl, Tru%sLII Trust. Uttlc%ford Di.%triLt CounLil, VCFSE Alliance, Essex Comimunily Foundation, Canibridge Coinmuiiily Foundation, UK Power Networks, and Cadenl enable us lo undertake specific projects and target support lo the most disadvantaged sections of the community. 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 M Bentold Ms L Bii'd Ms C Fiddy (resigned 111912025) Ms J S (Tarner A T Pooley (resigned 111012024) J D SiaiT Ms Nl T Sienson Ms K Hanks B Conry (appointed 111012024) Compmny Secretary B C'onry Independen¢ Examiner Ait¥iibui'L7uglL% (AbLvuIitaJi15) Lijiiiled ChdLtLrLd CLrtifiLd ALLL)Untant% l Tower House Tower Centre Hoddesdon Herifordshire ENII SUR Page 6
UTTLESFORD CJTIZENS ADVICE BUREAU (REGISTERED NUMBER: 03771142) Reporr of the Trustees for Ihe vear ended 31st March 2025 Approved by order of the board of trustees on 29th Oclober 2025 aiid signed on lis behalf by.. Li M Bartun -'1 ru%tiL 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 2025. 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 29th October 2025 PagFe 8
UTTLESFORD CITIZENS ADVICE BUREAU Statemenl of Financial Activities for the vear ended 31st March 2025 3113125 Total runds 3111124 Total funds Unrestricted fund Restricted fund NutL. I]YCOME AND ENDOWMENTS FROTrI Grants, donalions and legacies 2?9,335 265,154 494,489 523,665 Investment incoine Tut21 241 813 265 154 506 967 536 EXPENDITURE ON Ch4ritable activities Chdritable dctivities 225 796 245,431 481227 473 950 NET INCOME Transfers betw'een funds Nel movement in funds 16,017 9,481 25,498 9,723 62,373 15 242 25,740 62,.37.3 RECONCILIATION OF FUNDS Toial funds brought foi'ivard 343,544 20,513 364.057 301,684 TOTAL FUIYDS CARRIED FORWARD 389 797 364 057 The notes form part of these financial sl&iemen¢s Page 9
UTTLESFORD CJTIZENS ADVICE BUREAU (REGISTERED NUMBER: 03771142) Balance Sheet 31&t March 2025 3113125 Total runds 31131?4 Total funds Unrestricted fund Restricted fund NutL. FI,XED ASSETS Tanble asseis 254,913 254,913 261,091 CURRENT ASSETS L)Lbiurs Cash al bank and in hand iu IJ,692 287 969 301,661 lJ,692 308 724 322,416 2èS,93 280 161 309,099 20,755 CREDITORS AinL)unt.% falliiig due within one yeur (414,047) 14Y,047) ((11,1154) NET CURRENT ASSETS 253,614 20,755 274,369 247,245 TOTAL ASSETS LESS CURRENT LIABILITIES 508,527 20,755 529,282 508,336 CREDITORS Amoiints falliiig due after inore Ihan one year 12 1139,485) (139,485) (144,279} IYET ASSETS FUNDS UnrcslriLled funds Restric.ted tiinds TOTAL FUNDS 389 797 364 057 15 369,U42 343,544 389 797 The charitable company ib entitled lo exemption from audit under Section 477 of ihe Companies .Acl 2006. for the year ended 31 sl Marcli 2025. The meinbers have not required Ihe company to obiain an audit of its financial siaiemenls for the year ended .1 I st kTarch 2025 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 2025 These finanLi81 statements have been prepared in accordance with the provisions applicable lo charitable Lompanies subjeLI to the small companies regitlle. The linancial slalem¢nls were approved bj the Board of Trustees and auihorised for issue on 29th October 2025 and were signed oil 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 2025 3113125 3113124 Notes C#sh fltsws from oper#ting activities Cash generated froni operaiioiis Interest paid Nel cash provided by operatingr activities 64,860 11410) 10,937 Cash flows from inveslirbg activitie5 Purchase ol tangible fixed assets Interest received Net cash provided by investing activities (1,392) 12,478 (8.094) 12.658 Cash lloms from financing activities Loan repayments in year NLt L&Lsh USLd in findnLing aLlivitlL'4 4,850 4,850 3.418) 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 28,563 54,596 280161 225 565 3014 724 280 161 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 2025 RECONCILIATION OF NET 1Tr4COME TO NET CASH FLOW FROM OPERATING ACTIVITIES 11131)5 3113124 Net income for the reporting period (as per the Slatement of Financial Activities) Adjustment5 for: Depre¢idtion ¢harges Interest received Interest paid Decreasel(incre&se) in debtors Decrease in creditors Net Lash pruvided by operAtion5 25,740 62,373 7,570 (12,4714) 8,642 (12,658) 11,410 (4,S89) 18) 15,246 1.1751) AIYALYSIS OF CHANGES ILY LYET FULNDS At 114124 Cash tlow At 31/3125 Net e4sh Cash al bank and in hand 280.161 280 161 308.724 3U8 724 Debt Debis tallins7 due within l year Debis falling due after l year (6,367) 144,279) I $0.A46) 129 515 56 4,794 139,485) 14.f 796) 162 928 Total 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 2025 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 2025 GRANTS. DONA TIONS AND LEGACIES 11131?5 3113124 Donations and legacies Grants Manasieinent tees 23.272 464,221 1.1,843 50.3,141 494 481) ILYVESTMENT ILYCOME 31131?5 3113124 Deposit acLuunl intere&4t CHARITABLE ACTIVITIES COSTS DirLLI Cosls Charitable a¢livilies 481227 NET INCOMEI{EXPENDITURE) Net inLoimel(expenditure) is stated after ehargiiigl(crediling): .31111?5 3113124 De.precialiDn - owned Assels Hire ofplanl and machinery 7,-$70 73 8.642 131 TRUSTEES, REMUNERATION AND BENEFITS There were no irustees, remui)eraiion or oil)er benefits for Ihe year ended .31 si March 2025 nor for Ihe year ended 31 si Nlarch 2U24. Trustves, ¢xp¢ns¢s ThLfL wcfL' no trustCCS' Lxpcnscs paid for IhL yCI)r cniL.d 31 st Mdreh 2025 nor for the yLLf Lndcd 3 1st M&irL'h 2024. P¥AEe 15 continued..-
UTTLESFORD CITIZENS ADVICE BUREAU Notes to the Financial Statement5- eontinued for the vear ended 31st March 2025 STAFF COSTS 11131?5 3113124 Wages and salaries Social security costs Other pension costs .370.015 26,030 349,478 26,201 418 444 400 (W4 The al'erage monthly number of einployees during Ilie year was as follow's.. 3113125 3113124 18 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 219,6C)9 .30.).996 523,665 Investmeiil itr)come Total 12,658 536,-123 232,327 103 996 EXPENDITIIRE ON Charitable aL¢ivilies Chai'ilabl¢ activities 205 507 268 443 473 950 NET INCOME 26,820 40,386 67,206 .15,553 40 380) (4,833} 62,373 TrMnslers b¥tMeen Yiind& Lyet movement In t'und5 62,373 RECOLYCILIATION OF FUNDS Total funds brought t"orward 216,33 301,684 TOTAL FUNDS CARRIED FORWARD 364 057 P¥AEe 16 continued..-
UTTLESFORD CITIZENS ADVICE BUREAU Notes to the Financial Statement5- eontinued for the vear ended 31st March 2025 TANGIBLE FtXED ASSETS Fixtures nd fitiit]gs FrLLhold prop¢riy clpUtr equipment Tolals COST Ai Isl April 2044 Addition Ai 31 sl March ?025 DEPRECIATION Ai I st April 20?4 C.'harge for year Ai 31 st Mllr¢h 4025 NET BOO1& V.4LUE Ai 31 51 MdrLh ?025 Ai 31 sl March 2024 294,806 34,515 7JJ 35,248 17,305 h5Y 346,626 1,392 348018 294 806 40,672 4.400 31,150 1,024 13,713 2.146 85,535 7.570 93.105 249 734 254 134 254 913 261091 io. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31131?5 3113124 Trade debtors Oihcr dLbiors Accrued income 1,103 ii. CREDITORS: AMOUNTS FALLINC DUE WITHIN ONE YEAR 31131?5 3113124 Bank loans and overdraftb (see note 13) Trade creditors Social security and oiher iaxes Other L'redilor Deferred incoine Accrued expenses 6.311 1,682 7.788 5,414 21.Ci46 5.206 6,367 2,543 8,243 2,1116 .3.3,.3C)3 P¥AEe 17 continued..-
UTTLESFORD CITIZENS ADVICE BUREAU Notes to the Financial Statement5- eontinued for the vear ended 31st March 2025 12. CREDITORS: AMOUIYTS FALLING DUE AFTER MORE THAN ONE YE.4R 11131?5 3113124 Bank loans {see nole 13) 119485 144279 13. LOANS An dndly%is ot'tlie nidturily ot loanb is given below: 3113125 3113124 Aniouiils falling diie within oiie year on demand- Bank- Ivan Amounts falling between one and two years: Bank loan% - 1-2 yLar8 Ainounls falling duL between two and five years: BaIik Iui111S - 2-5 ycili. Ainounts lalling due in more than five years., Repayable by illstalinenl.4'. Bank loaiis more Ilian 5 years IIL,367 16.161 14. SECURED DEBTS The following secured debt% ure included within credilor%- 31131)5 3113124 Bank loans 145 796 The above loan is secured by way of a legal chai'ge over the chariiy's freehold properly. 15. MOVEMENT IN FUNDS Nel Inovenieiil in t.unds Transfers between funds Al 311.3125 Ai 114124 Unrestricted funds General fund 343.544 16,U17 9,481 369.042 Restricted fullds Rc4trietLd flind% 9,723 (Y,4141) 2U,755 TOTAL FUNDS 364 057 389 797 P¥AEe 18 continued..-
UTTLESFORD CITIZENS ADVICE BUREAU Notes to the Financial Statement5- eontinued for the vear ended 31st March 2025 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 241.813 (225,796) 16.017 Restricted funds Reslribled lunds 265.154 (255.431) 9,723 TOTAL FUNDS 506 I)67 481227) Cnmpar*ti%'ei for mov¢meknt in funds Nel IT]ovenient in funds Transfers between funds At 3113124 Ai 114123 Unrestricied funds General fuiid 276,138 26,820 40,.186 34.1.544 Restricted funds Rebtricled fuiids 25.346 35.553 (40,386) 2U.513 TOTAL FUNDS 3UI 684 364 057 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 232,327 (205,507) 26,1120 Restriited funds Ris11'i¢lLd funds 303.990 (268,443) 35,553 TOTAL FUNDS 5.36 .323 473 950) P¥AEe 19 continued..-
UTTLESFORD CITIZENS ADVICE BUREAU Notes to the Financial Statement5- eontinued for the vear ended 31st March 2025 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 3113125 Ai 114123 Unrestricted funds General fund 276,338 42,837 49,867 369,042 Restrleted funds Re.%lriLtLd fLind% 25,346 45,276 (49,8671 20,755 TOTAL FUNDS 301 ()84 389 797 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 474,140 (431,303) 42,S37 R¥striLted funds Reslricled funds 569.150 (523,874) 45.276 TOTAL FUNDS 1041290 955 177) 16. RELATED PARTY DISCLOSURES Durin&1 the year tlie cliariiy received donations aiid manÉlgTemenl tees ot'£23,()99 (' .024.. £4,205) Iroin Frontline Reterrals Ltd, a company Ihat is a wholly owned subsidiar), of the chLlrily. Page 20
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