2025-03-31-accounts - Citizens Advice West Northamptonshire and Cherwell

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REGISTERED COMPANY NUMBER: 03842133 (England and Wales) REGISTERED CHARITY NUMBER: 1079719

Report of the Trustees and

Financial Statements for the Year Ended 31st March 2025 for Citizens Advice West Northamptonshire and Cherwell Ltd

Cheney & Co Statutory Auditor 310 Wellingborough Road Northampton NN1 4EP

Citizens Advice West Northamptonshire and Cherwell Ltd

Contents of the Financial Statements for the year ended 31st March 2025

		Page
Report of the Trustees	1	to	13
Report of the Independent Auditors	14	to	16
Statement of Financial Activities	17	to	18
Balance Sheet	19	to	20
Cash Flow Statement		21
Notes to the Cash Flow Statement		22
Notes to the Financial Statements	23	to	35
Detailed Statement of Financial Activities		36

Citizens Advice West Northamptonshire and Cherwell Ltd

Report of the Trustees for the year ended 31st March 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

MESSAGE FROM THE CHAIR FOR THE YEAR ENDED 31 MARCH 2025

2024/25 saw cost of living pressures in our communities continue to drive demand for Citizens Advice West Northants and Cherwell (CAWNAC) services. It was a year of change in response to demand, shifts in client preferences for accessing services, and a challenging funding environment.

On behalf of the CAWNAC Board of Trustees, I am pleased to report that staff and volunteers continued to provide high quality services that made an impact in our communities. This report provides information about key achievements and changes to the way we deliver services.

Following the merger of three Local Citizens Advice organisations in 2023, we reduced the number of fixed rented locations in favour of a small, efficient footprint for specialist appointments and staff bases. We expanded capacity for telephone and digital support to align with changing client preferences. Increasing the number of Community Help and Information Points (CHIPs) in -to-face support and early intervention.

Moving forward, we continue to respond to challenges and monitor our financial sustainability. Thanks are due to all our funders.

Delivering high quality services to all remains central to our work.

The leadership of Chief Executive Pat Coomber-Wood and her senior team, and dedication and hard work of all volunteers and staff are acknowledged with thanks.

Julie Baker - Chair

Citizens Advice West Northamptonshire and Cherwell Ltd

Report of the Trustees for the year ended 31st March 2025

STRATEGIC REPORT

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Citizens Advice North Oxfordshire and South Northamptonshire is a registered charity and a company limited by guarantee, incorporated on 15th September 1999 and registered as a charity on 7 March 2000. Pursuant to a resolution of the members at a general meeting held on 31 August 2023, Citizens Advice North Oxfordshire and South Northamptonshire changed its name to Citizens Advice West Northants & Cherwell.

The company was established under a Memorandum of Association which established its objects and powers, and it is governed by its Articles of Association. In the event of the company being wound up, the maximum liability of each member is limited to one pound.

Recruitment and Appointment of Trustees

The trustees of the Charity are also directors of the company for the purposes of company law. In accordance with the Articles of Association, the Charity shall have a minimum of four and a maximum of fifteen trustees. Trustees are elected at the Annual General Meeting, and the Board may also appoint (co-opt) additional trustees who serve until the next Annual General Meeting, at which point they retire but may be eligible for election.

Induction of Trustees

Newly appointed trustees are provided with a comprehensive induction to the Charity through the provision of an induction pack and appropriate training.

Organisational Structure

The Charity is governed by its Trustee Board, which is responsible for setting the strategic direction of the organisation and its policies. The trustees carry the ultimate responsibility for the conduct of the Charity and for ensuring that it satisfies its legal and contractual obligations. Trustees meet at a minimum quarterly and delegate the day-to-day operation of the available to the public.

Management Remuneration

Remuneration is reviewed annually by the Human Resources and Equality Sub-Committee and proposals are put to the board for approval.

The HR&E Sub-Committee uses an established job evaluation policy and related procedures to place staff posts within a local pay structure. Roles are evaluated against 8 factors to establish the appropriate pay scale, with supervisory and managerial roles allocated by points to grades 5 - 9. Pay comparisons are monitored to ensure that local pay scales remain appropriate when compared with the industry standards following reviews by National Citizens Advice.

The rate of pay for the Chief Executive Officer is determined by the board using the pay comparisons from National Citizens Advice.

National Citizens Advice

The Charity is a member of Citizens Advice, the operating name of the National Association of Citizens Advice Bureaux, which provides a framework for standards of advice and casework management as well as monitoring progress against these standards. Operat

comply with national membership requirements.

Investment Policy

As required in its Articles of Association paragraph 3.19, to promote its objects but not for any other purpose, the Charity has the power to invest or deposit funds in any lawful manner whilst having regard to the suitability of investments and the need for diversification.

Statement of Internal Control

The trustees oversee the information security of processed personal information of clients, staff, funders, and strategic partners. They hold joint responsibility for client data that is held in our case-management system, with the National Citizens Advice Service. An information-assurance management team exists to ensure that the confidentiality, integrity, and availability of personal and sensitive data is maintained to a level compliant with the requirements of the General Data Protection Regulation and Data Protection Act 2018.

Citizens Advice West Northamptonshire and Cherwell Ltd

Report of the Trustees for the year ended 31st March 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Charity Name: Citizens Advice West Northamptonshire and Cherwell Charity Registration: 1079719 Company Registration: 3842133 Registered Office: 109 St James Road, Northampton, West Northants NN5 5LD Chief Executive: Pat Coomber-Wood Bank: Barclays Bank CAF Bank Redwood Bank Charity Bank CCLA

Auditors: Cheney & Co Chartered Accountants

Trustees in 2024/25:

Chair - appointed Chair 11 Aug 2025 Chair - resigned 31 May 2025 Treasurer - resigned 31 Jul 2024

Julie Ann Baker David Maloney Stephen Hupfield Rosalind Humphreys Dinesh Kotecha Peter Matten Ashley Ritchie Thomas Ingemar Hunnings resigned 5 Sep 2024 William Begg Yule resigned 5 Sep 2024 Sharon Stringer resigned 31 Mar 2025

OBJECTIVES, AIMS AND ACTIVITIES

Founded in 1965, we are a local charity which has been providing quality advice and support in our community for over 50 years. Our objective is to help people find a way forward by providing advice and support, and by campaigning on big issues that affect

Combining the expertise and commitment of volunteers staff, we aim to provide free, independent, confidential, and impartial advice to everyone on their rights and responsibilities and deliver services and projects that meet local needs.

Operating in the areas of North Oxfordshire and West Northamptonshire; we have offices in Northampton, Daventry, new Community Help and Information Points (CHIPs) in many key community locations including in food banks, religious venues, libraries and community centres.

We are a member of the Citizens Advice charity network which comprises a network of 239 local Citizens Advice, all of which are independent charities, the Citizens Advice consumer service and the national charity Citizens Advice.

We are grateful to the following funders for their new or continued support over this year:

West Northamptonshire Council Cherwell District Council Oxfordshire County Council Daventry Town Council Bicester Town Council Public Health Northampton National Citizens Advice Money and Pension Service (Pensionwise) Trussell Trust Henry Smith Charity National Lottery

Citizens Advice West Northamptonshire and Cherwell Ltd

Report of the Trustees

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Southern Gas Network Thames Water South Central Ambulance Service Macmillan Cancer Support Bicester Village Unlock Futures Thames Valley Police and Crime Commissioner Oxfordshire Community Foundation University of Northampton Energy Redress Fund

We are equally grateful to all those who have engaged in community fundraising or kindly made donations to the Charity, whether large or small.

We seek to achieve our objectives by engaging in the following activities and projects.

Core Advice Services

Our principal activity is to provide free advice to everyone on their rights and responsibilities regarding benefits, work, debt and money, consumer issues, housing, family, law and courts, immigration, health, and more.

Our advice is provided through multiple channels; clients can self help using our up to date and quality assured national advice website for England and Wales which contains information and guidance regarding 9 key advice topics; benefits, work, debt and money. consumer, housing, family, law and courts, immigration and health. Digital Reach and Accessibility

The Citizens Advice online advice pages continue to be one of the most trusted and widely used sources of free information in the country, helping millions of people find reliable guidance whenever and wherever they need it. In 2023/24, the national website received over 64.4 million visits.

Based on national trends, this was expected to rise by about 10% in 2024/25. This growth reflects the increasing reliance on high-quality digital advice, particularly from people who are unable to access local services or who prefer to self-help.

The availability of this trusted information benefits not only the public but also local partners and service providers, who underpinned by the collective investment of local Citizens Advice members, ensuring that everyone, regardless of circumstance, has free, independent, and accurate advice at their fingertips.

We also host a local website with local information and links to the other services we offer www.cawnac.org.uk.

Our advisers provide advice on the telephone, by email, web chat, and through face-to-face consultations. We run a Debt and Money Advice Service in Cherwell, funded by Cherwell District Council, which provides support to Cherwell residents to maximise income, reduce debt and improve their money management skills. We run a further advice service for residents of West Northamptonshire in partnership with Northamptonshire Community Law Service which is funded by West Northamptonshire Council.

holistically rather than as a single issue. This way, potential problems can be identified early or pre-empted, which helps to prevent them from escalating into more serious issues. For a client struggling with unmanageable debt, our priorities are to preserve their home, fuel supplies and liberty, to make them aware of their rights and responsibilities, and to help them make informed choices about how they deal with their debt problem.

Towcester Food Bank

Through the year we worked closely with the Towcester Food bank, providing the general advice services to Towcester residents and a support presence at the weekly foodbank venue

Funded by the Trussell Trust, this much valued service helped 237 Towcester residents who were in real crisis to stabilise their financial situation. We helped 44 people achieve £183,898 in financial income and £33,593 in managing debt.

This project came to an end in April 2025.

Oxfordshire Trussell Trust

Working in partnership with 2 other Citizens Advice offices in Oxfordshire, we delivered a county-wide service for users of all Oxfordshire Trussell Trust food banks. We worked with Banbury and Bicester Food banks to provide their service users with money advice. This much valued service helped many clients who were in real crisis to stabilise their financial situation. We helped 263 people and achieved financial gains for them totalling £37,698.

Oxfordshire County Council Money Advice

Working with the other 3 local Citizens Advice offices in Oxfordshire, we received funding from Oxfordshire County Council to increase the capacity for debt advice in the county. Debt advice can only be delivered if an office is regulated by the

Citizens Advice West Northamptonshire and Cherwell Ltd

Report of the Trustees

for the year ended 31st March 2025

Financial Conduct Authority and it is strictly regulated. Our debt casework supported 47 additional clients, achieving financial gains of £102,840.

Thames Water Trust Fund

This project is funded by Thames Water Trust Fund to provide debt advice to their utility customers across the local Thames Water supply region. Working in partnership with Citizens Advice Buckinghamshire, we are helping Thames Water customers with their household debt and thereby helping them manage their water bills.

This project delivered throughout the year, helping 386 customers re-negotiate or write-off £387,626 in debt, while also securing £342,658 in additional benefit entitlements.

EfL is a Lottery funded project funded to provide debt and benefits advice to Daventry residents facing mental health issues as a result of the financial challenges they face. The Henry Smith charity also recognises the same mental health challenges brought on by financial pressures, providing a similar level of funding over the same 3 year term again to support individuals within the Daventry area.

The reporting for both charities is based on client mental health outcomes. The report data is captured through client feedback telephone surveys. The survey and associated assessment methodology seeks to measure the improvement in client mental health gained through their own greater financial resilience.

Within the year 297 clients received support through this funded service, achieving financial gains of £830,458.

Energy Matters

Our specialist energy support service helps clients access energy advice, as well as support such as accessing home improvement grants, receiving Energy vouchers and receiving free electric blankets and carbon monoxide monitors. Funded by Southern Gas Network and Energy Redress this year, Energy Matters helped 141 clients gain £93,608.

Volunteer Connect

This is a project, funded by Cherwell District Council, in which we aim to develop community connectedness and because volunteering is beneficial for communities and in turn, society. The service aims to encourage local residents to become volunteers. It increases community engagement, supports the development of vibrant non-profit organisations in the local area, and helps people use volunteering as a pathway into paid work. In this project we collaborate with voluntary organisations, employers, and individuals.

Volunteer Driver Service

Cherwell District Council also funds our much valued Volunteer Driver Service (VDS) in which volunteer drivers transport residents to medical appointments, non-urgent hospital appointments, and social engagements. This service brings multiple benefits for the health, wellbeing, and social inclusion of those who have little or no access to public transport as well as volunteer drivers, most of whom are retired people. Examples of non-urgent hospital appointments include dialysis and radiotherapy.

The VDS is also an income-generating activity. For some passenger journeys we receive money from the South-Central Ambulance Service (SCAS) which uses our volunteer drivers to transport patients who do not require specialist ambulance services. For non-hos significant saving for them over the cost of other forms of transport. It is fair to say that many of our passengers do not have the financial means to take taxis and were it not for the VDS they would have difficulty getting to their destination at all.

Volunteer Driver Service had 153 active drivers at year end, 1168 active passengers and had completed 6346 journeys

Our Advice Delivery Channels

We offer our advice through a wide and growing range of channels including digital channels and our fast-growing network of local drop-in Community Help and Information Points (CHIPS), located in libraries, GP surgeries, community centres and food banks.

The graph below shows the change in how clients first contact us, from 2020/21 (lockdown year) to this year. A decrease in client numbers is because clients come to us with more complex problems, requiring more resources than previously to rectify. Our new Advice First Aid early intervention approach where we support people to self help before reaching crisis, means that we can target the limited specialist support at the people who are in most need or unable to self help.

Citizens Advice West Northamptonshire and Cherwell Ltd

Report of the Trustees for the year ended 31st March 2025

Our Clients

We help some of the most vulnerable people in society: this year 57% of our clients had a disability or long-term health condition (LTHC).

We help all ages: 2.4% of clients were 24 or under, 58.0% between 25 and 59 & 39.6% were 60 or over.

We provide our advice services on a free, confidential, and impartial basis and we believe that our clients appreciate the work that we do.

Client quotes

Our People

In total, we have 25 2 volunteers. They are made up as follows:

Trustees	10
Advice Service Volunteers	3
Community Help and Information Point Volunteers	27
Social Prescribing Service Volunteers	59
Volunteer Driver Service	153

We have 15 full-time staff and 16 part-time staff.

Citizens Advice West Northamptonshire and Cherwell Ltd

Report of the Trustees for the year ended 31st March 2025

Achievements and Performance

-approved model to do this. Our value to our community this

year was

Local authority- by preventing homelessness and housing evictions & mental health services

Savings to local authority total (fiscal value)	£226,991
Savings to local authority total (Council tax Arrears repayment scheduled)	£18,541
NHS - by reducing use of mental health and GP services, and keeping people in work
Reducing use of health services	£430,387
Keeping people in work	£67,323
Total saving to NHS	£497,710
Other government departments
Department of Work and Pensions (by keeping people in work)	£1,054,729
Criminal Justice System (by preventing housing evictions and homelessness)	£24,959
Value of fiscal benefit providing advice to debt clients
Total of Value of Advice (fiscal benefits)	£880,467
Wider economic and social benefits
Public value of improving clients' wellbeing (emotional wellbeing, family
relationships and positive functioning)	£16,300,141

This year 9,209 individual clients used our various services for 31,506 issues.

In the Advice Service we supported 7,634 clients to address 29,931 issues that were causing them difficulties. To help resolve their problems we carried out 19,254 activities. In addition, a further 1,575 individual clients sought information and directio support for 31,506 issues.

Helping people to understand the social benefits system and making claims is our largest area of enquiry, accounting for 27% of our work this year. The next biggest area of advice this year was Utilities at 16% followed by Financial Capability (13%) and Debt (7%).

Technology Initiatives

This year, we have built on the progress made in previous years by leveraging technology to enhance service delivery, accessibility, and operational efficiency.

We continued to see the benefits of our bespoke software for the Volunteer Driver Service, which has streamlined bookings and improved communication between drivers and clients. Additionally, we have expanded our use of social media, not only to raise awareness about advice issues but also to recruit volunteers, promote services, and engage with local communities more effectively.

Our telephony system, now fully transitioned to an Internet-based platform (VOIP), has proven invaluable in supporting flexible working arrangements. This technology has enabled seamless hybrid and remote working, particularly as we adjusted to changes such as reducing our Banbury venue to save costs.

Looking ahead, we are exploring additional digital tools to improve client engagement, streamline administrative processes, and further support our staff and volunteers in delivering high-quality services.

Efficiency Initiatives

This year, the focus on efficiency has become even more critical as we face escalating costs driven by external international political factors and local social challenges, including the ongoing cost-of-living crisis. With limited opportunities for further savings through cost-cutting or other means, and resources already stretched thin, we have prioritised strategic initiatives to safeguard our service delivery.

Constructive collaboration with neighbouring Local Citizens Advice charities has remained an important part of our strategy to improve efficiency and reduce duplication across the region.

The merger in 2023 of Citizens Advice North Oxfordshire and Cherwell, Central and East Northamptonshire Citizens Advice Bureau, and Citizens Advice Daventry and District to form Citizens Advice West Northamptonshire and Cherwell has enabled us to streamline governance and management processes, reduce unnecessary overheads, and mitigate increased delivery costs thereby protecting frontline services where they directly benefit clients. It has strengthened our resilience at a time of rising demand and increasing costs, helping to secure the sustainability of our advice provision across both local authority areas.

Citizens Advice West Northamptonshire and Cherwell Ltd

Report of the Trustees for the year ended 31st March 2025

Our home-working model for project and support staff continues to deliver efficiencies. We reduced to one venue in Northampton for meetings and training purposes only, and shifted all in person service to outreach community venues provided in kind by partner organisations. We continue to offer home visits where required. This new model reinforces the importance of our collaborative and integrated approach to service delivery, ensuring that every pound spent achieves the greatest possible impact for the people we support.

VOLUNTEERS

Our volunteers are a diverse group of individuals from the local community. Volunteers stay with us for an average of two years, though many have a longer tenure, with our longest-serving volunteer having been with us for over 16 years. Our volunteers share a common goal: to make a positive difference in their local area. They embody our values and are committed to providing the advice people need to overcome the challenges they face. Local Citizens Advice are learning environments, and volunteering with us offers the opportunity to develop skills that are valued by employers.

Volunteer Roles

In our Advice Service, we have four core types of volunteer roles: Advisors, Supervisors, Researchers and Community Advice First Aiders.

Advisors

Advisors provide in-depth advice to clients, either face-to-face, by phone, or via email. They use national resources to help records in Casebook.

This role involves around 30 hours of additional training beyond the Assessor role, blending classroom teaching, online learning, and practical sessions.

Supervisors

Supervisors oversee advice sessions, providing support to Assessors, Advisors, and Receptionists. They manage client appointments, referrals, and authorizations (e.g., food vouchers). This role requires significant experience, with additional training of around 20 hours.

Community Advice First Aiders

Community Advice First Aiders focus on early intervention by raising awareness, signposting, and providing information in community settings such as libraries, health centers, schools, and local events. They aim to empower individuals to address potential problems early, reducing the need for more complex advice later.

Community First Aiders build relationships with local groups, distribute resources, and hold informal awareness-raising sessions on key issues such as financial capability, energy efficiency, and understanding benefits entitlements. This role requires strong communication skills, enthusiasm for community engagement, and approximately 20 hours of training, including sessions on local services, signposting techniques, and client safeguarding.

Other Volunteer Roles

Beyond our core advice service, we offer various volunteering opportunities, such as drivers for our Volunteer Driver Service, which now has 153 drivers. These drivers provide invaluable support to our community, often expressing great pride in their contribution:

"As a volunteer, I can choose to do as many or as few journeys as I wish, knowing that each one is appreciated by the passenger."
"I believe one of the most important things you can give is your time. It costs nothing but is worth everything."
"I feel I am doing something worthwhile and needed."

We value the dedication and commitment of all our volunteers, who enable us to meet the ever-evolving needs of our community.

FUTURE PLANS

Meet client needs

Our core competence is the provision of high quality, impartial advice services aimed at meeting the evolving needs of our clients and commissioners.

We will proactively engage with and continuously tailor our advice services to the evolving needs of our clients, commissioners, and the private sector organisations with whom we work. We will identify and address the needs of our local communities through an effective Research and Campaigns programme.

Financial stability

The cost of living crisis is making it increasingly harder to secure grant funding and is putting even greater pressure on funding we receive through local authorities. Whilst we will continue to look for grant funding we recognise that we need to focus on larger funding streams that are more sustainable. This may require that we review the way we deliver our services in order to be competitive for these forms of funding, as well as ensuring every efficiency in the delivery of

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services that is possible, in particular using technology to the fullest benefit in service delivery, whilst ensuring that this does not exclude the most vulnerable or digitally disadvantaged clients in our community.

Advice Quality

To meet the needs of all clients by ensuring equality of access to the service.

Our focus will remain on providing high-quality advice services to individuals and groups in the community, on delivering community projects, on challenging discrimination, promoting equality, and valuing diversity. We will market and raise the profile of the service to ensure that we reach all people, particularly those who are not aware of or do not realise that they can use the service.

Collaboration

To work collaboratively with others.

We will extend the reach of our services by forging closer working partnerships with neighbouring members of the Citizens Advice network and other Voluntary, Community and Social Enterprise sector partners. We will extend our range by partnering with public and private sector bodies to meet novel requirements for advice services both locally and further afield.

Team development

To develop the people who deliver the service.

We will continue to rely on a growing volunteer workforce, with management and leadership provided by a limited number of full- and part-time employees. We will use volunteers for a wider range of activities and provide appropriate training for these roles.

Efficiency

To use our infrastructure and resources effectively and efficiently.

We will deploy our resources, staff, IT, accommodation, and transport infrastructures to maximise service delivery, and aim to achieve year-on-year reductions in our fixed costs.

Premises

Following the merger of three Local Citizens Advice organisations in August 2023, we have streamlined our estate and, in 2024/25, reduced the number of fixed rented locations to improve value for money and align with how people now seek help. Client preference is increasingly for telephone and other digital channels, and we have expanded capacity in these routes. For those who need or prefer face-to-face support, we prioritise Community Help & Information Points (CHIPs) in trusted community venues closer to

provided at no cost, allowing us to reinvest savings into frontline advice and early intervention while maintaining a small, efficient footprint for specialist appointments and staff bases.

We have retained the Doddridge office in Northampton as a base for Adviceline staff and meetings or training.

Community Advice Hubs

We continue to expand our initiative of Community Advice Hubs in various community settings - community centres, faith groups, food banks, libraries etc, which gives people using those venues access to an on-hand volunteer (a Community Advice First Aider), to self help and find solutions to their problems. The Community Advice First Aiders can help the client to find trusted sources of online information among the plethora of misinformation on the internet. This has multiple benefits: it makes good use of existing local resources to help people find a way forward; it is a community-based, face-toface drop-in service in a wider number of venues making the service more accessible; and, where situations are more complex, the Community Advice First Aiders can refer the client seamlessly to our specialist Advice Service for further assistance.

Digital Marketing and Profile Raising

We continue to maintain our presence on social and mainstream media and now have regular posts on social media sites such as Facebook. We are working in partnership with neighbouring Oxfordshire local Citizens Advice offices to maintain a collaborative and consistent media presence on BBC Radio Oxford, Radio Northampton, Capitol Radio and local newspapers.

Other examples of plans we are implementing to achieve our goals include:

to increase diversity in our staff and client base
to develop more non-traditional volunteering roles such as community advice first aiders and community fundraisers
To develop a relationship with the Chamber of Commerce to raise corporate awareness of our services
to continue to develop our use of social media to engage younger clients and volunteers
to progress funding diversification through income generating services, and community fundraising and seeking a wider range of grant income.

Citizens Advice West Northamptonshire and Cherwell Ltd

Report of the Trustees for the year ended 31st March 2025

FINANCIAL REVIEW

Assessment of Financial Position

The Trustees have reviewed the charity's financial position and its ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

During the financial year, the charity managed a total income of £2,073,746. Despite this, the year resulted in a deficit of £435,307, largely due to a significant increase in resources expended to £2,509,053. As of 31st March 2025, the charity held total funds of £259,169, of which £249,249 were unrestricted.

Future Outlook and Reduced Funding

The Trustees anticipate that for the 202 ~~5 2~~ 6 financial year, both income and expenditure will be significantly less than reported in 2024 25. This is due to a scheduled reduction in several major grant funding streams. To proactively manage this transition and ensure liquidity, the Trustees made a strategic transfer of £157,525 from previously designated funds into the general fund during the current reporting period.

Strategic Response and Viability

To ensure the charity remains a going concern in a more constrained funding environment, the Trustees have implemented the following measures:

Rigorous Budgeting: Detailed forecasts have been prepared for the 2025 ~~2~~ 6 period, reflecting the scaled-back income and ensuring expenditure is strictly aligned with confirmed funding.
Operational Restructuring: Following the mergers with CADD and CENCA, the charity is continuing to streamline its delivery model to achieve further cost efficiencies.
Reserve Management: While the current free reserves of £246,121 are below our three month target, the Trustees are satisfied that the charity retains sufficient liquid assets to meet its liabilities as they fall due.

Conclusion

Based on these assessments, the Trustees have a reasonable expectation that the charity has adequate resources to continue its activities for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reserves Policy

To ensure the stability of the Charity reserves are held to protect the charity's core operations against unforeseen income fluctuations, to meet statutory obligations such as staff redundancies, and to provide a buffer for emergency expenditure. We have established a policy that free reserves should be at least equal to 3 months of future budgeted expenses (£361,000 for 2025/26). Currently free reserves are £249,249.

The Trustees are committed to returning reserves to the target level by:

Budgetary Alignment: Adjusting the charity's cost base to match the reduced funding environment expected in 202 ~~5 2~~ 6.
Operational Efficiency: Continuing to realise the benefits of the 2023 mergers with CADD and CENCA to streamline service delivery model.
Active Monitoring: Reviewing the reserves position at every Board meeting to ensure the charity remains a going concern and can meet all future liabilities.

MAJOR RISKS

To manage and mitigate risk, the trustees have developed a Risk Management Strategy, which is reviewed and approved annually. This includes an annual risk assessment and the maintenance of a Risk Register, which is reviewed at each board meeting.

The major risks identified, and the steps being taken to manage them, are listed below:

Devolution

Northamptonshire Council, continues to shape the local commissioning and partnership environment. While the Northamptonshire reorganisation is now embedded, the medium-term impacts on funding priorities and service alignment are still unfolding. Proposals for further devolution across Oxfordshire and the wider region add to this uncertainty.

These changes present both risks and opportunities for CAWNAC. Funding responsibilities have shifted, procurement frameworks are being standardised, and there is increasing emphasis on shared outcomes and cross-boundary collaboration. We are mitigating these risks through close engagement with officers and elected members in West

Citizens Advice West Northamptonshire and Cherwell Ltd

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Northamptonshire and Oxfordshire, participation in relevant VCSE alliances, and proactive scenario planning with neighbouring Citizens Advice services to ensure continuity of provision. This has the potential to impact future funding streams, particularly where local government budgets are under pressure.

Core Contracts with Local Authorities

The core contract with Cherwell District Council was recommissioned in 2024 and will end on 1 Jan 2026. The current move to devolution and the ongoing pressures on local authority budgets may affect the scope of future service commissioning.

We secured a contract with West Northamptonshire Council on 1 April 2024 which ends on 31st March 2026. This is delivered in partnership with Community Law Service Northamptonshire.

We mitigate future funding risks through strong senior management engagement with commissioners, high-quality contract monitoring, and consistent delivery of performance outcomes.

Competition

Competition for funding continues to intensify, with other charities and private-sector providers competing for similar funding streams. To manage this, we focus on developing partnerships and collaboration with other organisations. A strategic business plan underpins our approach to stakeholder management and competitor analysis, ensuring we remain well-informed and proactive. We are also working closely with National Citizens Advice and other local Citizens Advice charities to target regional funding opportunities.

Income Diversification

We maintain strong relationships with local and county councils to align services with local priorities and funding opportunities.

For a number of years we have responded to funding challenges by diversifying our income by developing services that meet emerging needs in order to cover the cost of the core advice service which was only partly covered by the councils. This included securing health funding for social prescribing activities, delivering a volunteer driver project for the ambulance service, and exploring opportunities to expand into prisons and police services. Unfortunately some of these funding streams have ended resulting in having to stop delivering some of these services.

As Competition for Grant funding has become much more competitive with less likelihood of success, we are collaborating with other local Citizens Advice to seek regional statutory funding opportunities in order to ensure our financial stability going forward.

Operational Adjustments to Meet Client Needs

Over the past year, our advice services have remained highly active, with an emphasis on digital and telephone channels. To support clients who cannot access these channels, we have Revised our delivery model by reducing venues where clients come to us and placing our client facing volunteers in the community where clients are more able to access, such as local food banks, churches and mosques, community centres, libraries and children's centres in Cherwell and West Northamptonshire. Not only does this reduce the requirement to travel to access in-person advice, it also enables us to engage clients at an earlier stage in their advice journey thereby reducing longer term detriment. Being available in community centres that clients already attend for other purposes reduces the stigma and stress of seeking advice.

We continue to deliver energy projects such as the Southern Gas Networks project which includes energy advice and financial support in the form of energy vouchers.

RESEARCH AND CAMPAIGNS

What is it and why we do it

Research and Campaigns (R&C) is one of the twin aims of our service. It aims to improve the policies and practices that affect people's lives.

As a service we have a huge amount of insight and data about the problems our clients and their wider communities face. Through R&C we use this insight to:

help us research issues further
develop our practice to be able to help our clients in a changing world influence decision makers to change policies and practices
campaign to get decision makers to change policies and practices.

Citizens Advice West Northamptonshire and Cherwell Ltd

Report of the Trustees for the year ended 31st March 2025

Recent Campaigns Activities

Overview & Resourcing

During the reporting year, R&C activity was delivered by one R&C Lead (Banbury office) and one dedicated R&C volunteer (Wellingborough) working a minimum of 8 hours per week.
Volunteer responsibilities included report writing, data extraction and analysis, newsletter production, participation in local/national R&C forums, support to CAWNAC colleagues, and liaison on national campaigns.
An additional volunteer supported emerging political issues linked to their college course.
The Advice Services Manager oversaw all R&C work.

Campaigns & Projects

Electoral boundaries: compiled and reviewed postcode/ward coverage for our area.
Consumer vulnerability & energy: focused on forced prepayment meter installations; ongoing work on energy support (e.g., Warm Home Discount) and scams.
Cost of living: quantified food bank usage outcomes and produced a joint video with the council on the cost-of-living crisis.
Partnerships: strengthened operational links with DWP and local authority key workers.
Inclusion: campaign to increase support for the Traveller community.
prevention at railway stations.

Consultation Responses

July 2024: response submitted to Modernising Support for Independent Living: the Health and Disability Green Paper.
allocation scheme.

Training & Internal Communications

R&C volunteer provided ongoing advice and updates to staff and volunteers via:
Monthly R&C newsletter (organisation-wide).
1:1 support as required.
Online cross-office meetings (West Northamptonshire and Wellingborough), run by the Advice Services Manager (Northampton) and the Research Lead (Banbury).

Evidence & Data

Evidence Forms (EFs) used to capture local and national calls for evidence.
In the period, 8 EFs were raised covering 15 Advice Issue Codes (AICs) for Cherwell clients.
Activity was supported by a mix of core and project funding.

MP Engagement

Wellingborough & Rushden: regular bi-
Agreement to closer cooperation, including referrals from MP surgeries.
Two advice sessions delivered at Swansgate Shopping Centre on 3 October and 4 November 2025, targeted at Pension Credit take-up to enable access to Winter Fuel Allowance.

-referrals and intelligence-

sharing; agreement for MP-supported referrals to the Ombudsman where appropriate.

COLLABORATORS

We collaborate with a wide range of organisations, groups, and forums including:

National Citizens Advice, the umbrella body for the network of local Citizens Advice.
Citizens Advice Oxfordshire (CAOX), a collaboration of Oxfordshire local Citizens Advice charities.
CA Northamptonshire, an informal collaboration of the Northamptonshire local Citizens Advice charities.
Oxfordshire Volunteer Centres, working in collaboration with Oxfordshire Community and Voluntary Action (OCVA) and Witney Volunteer Link Up.
West Northamptonshire Volunteer Centres - the CEO acts as a representative on the board of Daventry Volunteer Centre.
Brighter Futures in Banbury, a steering group consisting of representatives from Cherwell District Council and local service providers who work to address the issues of deprivation in Banbury.
Cherwell Local Strategic Partnership Board which brings together local public, private and voluntary organisations to deliver the objectives detailed in the Cherwell Sustainable Community Strategy: 'Our district, our future'.
South East Social Prescribing Regional Network which brings together health professionals, researchers, academics, social prescribing practitioners, representatives from the community and voluntary sectors, commissioners and funders, patients, and citizens. The objective is to share knowledge and best practice, to support social prescribing at both local and national levels, and to inform good quality research and evaluation.

Citizens Advice West Northamptonshire and Cherwell Ltd

Report of the Trustees

for the year ended 31st March 2025

Oxfordshire Social Prescribing Leads Forum, a group that brings together social prescribing delivery organisations to collaborate and share good practice.
Adult Social Care Transformation Group, a working group of Oxford County Council staff and Voluntary, Community and Social Enterprise (VCSE) organisations. This group seeks to better understand our communities, define how we can support them to be more resilient and to live independently, and identify priorities for change in related services. From this The Oxfordshire Way program has developed.
Getting Oxfordshire Online - a partnership of four VCSE providers working together to address digital exclusion. Buckinghamshire Oxfordshire and Berkshire Integrated Care Systems VCSE Alliance. Connect Northamptonshire - Integrated Care Systems VCSE Alliance.
VCSE Assembly Northamptonshire a group of VCSE partners amplifying community voices across the county, with a strong focus on inclusivity, lived experience, collaboration, and coordinated advocacy within the VCSE sector.
Northamptonshire VCSE Advice Thematic - a group of advice providers collaborating on delivering services to meet the needs of Northamptonshire residents.
West Northamptonshire Homelessness Forum - run by the council it works to prevent local homelessness - bringing together organisations and individuals that provide support and solutions for households experiencing (or at risk of) homelessness or rough sleeping.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Citizens Advice West Northamptonshire and Cherwell Ltd for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

there is no relevant audit information of which the charitable company's auditors are unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on and signed on the board's behalf by:

~~.....................................~~ ................................... J A Baker - Trustee

Report of the Independent Auditors to the Trustees of Citizens Advice West Northamptonshire and Cherwell Ltd

Opinion

We have audited the financial statements of Citizens Advice West Northamptonshire and Cherwell Ltd (the 'charitable company') for the year ended 31st March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charitable company's affairs as at 31st March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or
the charitable company has not kept adequate accounting records; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditors to the Trustees of Citizens Advice West Northamptonshire and Cherwell Ltd

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks applicable to the charitable company and the sector in which it operates. We determine that the following laws and regulations were most significant: the Companies Act 2006, UK direct and indirect taxation laws.

We obtained an understanding of how the charitable company is complying with those legal and regulatory frameworks by making enquiries of management.

There are no critical judgements of an unusual nature.

We have undertaken high levels of a substantive testing of opening and period end balances in the statement of financial position and have performed a detailed analytical review of the income statement.

Prior to commencement of the audit, staff were briefed on the risk assessment of the susceptibility of the charity companies financial statements to material misstatement, including fraud.

Audit procedures performed include:

identifying and assessing the design and effectiveness of controls management has in place to prevent and detect fraud
understanding how the Trustees considered and addressed the potential for override of controls or inappropriate influence over the financial reporting process
challenging assumptions and judgements made by management in significant accounting estimates where appropriate
identifying and testing journal entries, in particular any journal entries posted with unusual account combinations, as appropriate
assessing the extent of compliance with laws and regulations

At the completion stage of the audit the results of audit tests were re-examined to ensure that they were consistent with our knowledge of the Trust and did not warrant further investigation of transactions and balances.

www.frc.org.uk/auditorsresponsibilities. This description forms part of our report.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Report of the Independent Auditors to the Trustees of Citizens Advice West Northamptonshire and Cherwell Ltd

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Cheney & Co Statutory Auditor Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006

310 Wellingborough Road Northampton NN1 4EP Date: .............................................

Citizens Advice West Northamptonshire and Cherwell Ltd

Statement of Financial Activities

for the year ended 31st March 2025

Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities 5 Contracts and fees Grants Community fund raising Grant fundraising and other income Grant Fundraising Grants and community fundraising Other income Other trading activities 3 Investment income 4 Total EXPENDITURE ON Charitable activities 6 Contracts and fees Grants Grant fundraising and other income Grant Fundraising Other income Total NET INCOME/(EXPENDITURE) Transfers between funds 17 Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted Funds £ 1,700 - 547,178 - - - - - 315,641 6,785 871,304 105,746 1,173,544 - 3,895 7,890 1,291,075 (419,771 ) 154,609 (265,162 ) 514,411 249,249	Restricted fund £ - - 22,253 - - 500 - - 88,207 - 110,960 - 22,253 - 88,207 - 110,460 500 (500) - - -	Restricted Funds £ - - 992,650 - - - - - 90,582 - 1,083,232 - 1,005,046 - 94,222 - 1,099,268 (16,036 ) 3,416 (12,620 ) 22,540 9,920

The notes form part of these financial statements

Citizens Advice West Northamptonshire and Cherwell Ltd

Statement of Financial Activities for the year ended 31st March 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
Contracts and fees
5
Grants
Community fund raising
Grant fundraising and other income
Grant Fundraising
Grants and community fundraising
Other income
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Charitable activities
6
Contracts and fees
Grants
Grant fundraising and other income
Grant Fundraising
Other income
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
17
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD

Designated
2025
Total
2024
Total
Fund
£
funds
£
funds
£
-
1,700
3,909
-
-
309,709
-
1,570,331
484,195
-
-
9,571
-
-
271,935
-
500
516,724
-
-
8,000
-
-
218,355
-
494,430
-
-
6,785
4,523
-
2,073,746
1,826,921
-
105,746
225,389
-
2,209,093
579,711
-
-
270,532
-
186,324
396,104
-
7,890
218,476
-
2,509,053
1,690,212
-
(157,525 )
(435,307 )
-
136,709
-
(157,525 )
(435,307 )
136,709
157,525
694,476
557,767
-
259,169
694,476

The notes form part of these financial statements

Citizens Advice West Northamptonshire and Cherwell Ltd

Balance Sheet 31st March 2025

Notes Unrestricted Funds £ FIXED ASSETS Tangible assets 12 3,128 CURRENT ASSETS Debtors 13 83,365 Cash at bank and in hand 14 327,800 411,165 CREDITORS Amounts falling due within one year 15 (165,044 ) NET CURRENT ASSETS 246,121 TOTAL ASSETS LESS CURRENT LIABILITIES 249,249 NET ASSETS 249,249	Restricted fund £ Restricted Funds £ - - - - - 9,920 - 9,920 - - - 9,920 - 9,920 - 9,920

The notes form part of these financial statements

continued...

Citizens Advice West Northamptonshire and Cherwell Ltd

Balance Sheet - continued 31st March 2025

Designated ED ASSETS Notes Fund £ ngible assets 12 - RRENT ASSETS btors 13 - sh at bank and in hand 14 - - EDITORS ounts falling due within one year 15 - T CURRENT ASSETS - TAL ASSETS LESS CURRENT LIABILITIES - T ASSETS - NDS restricted funds 17 stricted funds dowment funds TAL FUNDS	2025 Total funds £ 3,128 83,365 337,720 421,085 (165,044 ) 256,041 259,169 259,169 249,249 9,920 - 259,169	2024 Total funds £ 4,439 102,260 794,227 896,487 (206,450 ) 690,037 694,476 694,476 514,411 22,540 157,525 694,476

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.

The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by:

~~.....................................~~ ........ J A Baker - Trustee

~~............................................~~ . D N Kotecha - Trustee

The notes form part of these financial statements

Citizens Advice West Northamptonshire and Cherwell Ltd

Cash Flow Statement

for the year ended 31st March 2025

Notes Cash flows from operating activities Cash generated from operations 1 Net cash (used in)/provided by operating activities Cash flows from investing activities Purchase of tangible fixed assets Interest received Net cash provided by/(used in) investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period	2025 £ (461,517 ) (461,517 ) (1,775) 6,785 5,010 (456,507 ) 794,227 337,720	2024 £ 293,531 293,531 (5,835) 4,523 (1,312) 292,219 502,008 794,227

The notes form part of these financial statements

Citizens Advice West Northamptonshire and Cherwell Ltd

Notes to the Cash Flow Statement for the year ended 31st March 2025

1.	RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET	CASH FLOW	FROM OPERATING	ACTIVITIES	ACTIVITIES
			2025		2024
			£		£
	Net (expenditure)/income for the reporting period (as per the
	Statement of Financial Activities)		(435,307)		136,709
	Adjustments for:
	Depreciation charges		3,085		6,054
	Interest received		(6,785)		(4,523)
	Decrease in debtors		18,895		27,493
	(Decrease)/increase in creditors		(41,405 )		127,798
	Net cash (used in)/provided by operations		(461,517 )		293,531
2.	ANALYSIS OF CHANGES IN NET FUNDS
	Net cash	At 1.4.24 £	Cash flow £	At 31.3.25 £
	Cash at bank and in hand	794,227	(456,507 )		337,720
		794,227	(456,507 )		337,720
	Total	794,227	(456,507 )		337,720

The notes form part of these financial statements

Citizens Advice West Northamptonshire and Cherwell Ltd

Notes to the Financial Statements for the year ended 31st March 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All monetary donations and gifts are included in full in the statement of financial activities when receivable provided that there are no restrictions imposed by the donor as to the timing of the related expenditure, in which case recognition is deferred until the conditions have been met.

Legacies to which the charitable company is entitled are included in the statement of financial activities unless they are incapable of measurement.

Gifts-in-kind are accounted for at the directors estimate of the value to the charitable company or sale value as follows. Gifts of fixed assets for charitable use or funds for acquiring fixed assets for charitable use are accounted for (as restricted funds) immediately on receipt.

Intangible income is valued and included in income to the extent that it represents goods or services which would otherwise be purchased. An equivalent amount is charged as expenditure. Voluntary help is not included as income.

Cash collected to which the charitable company is legally entitled but which has not been received at the year end is included as income.

Donations under gift aid together with the associated income tax recoverable are credited as income when the donations are received.

Revenue grants are credited as incoming resources when they are receivable provided conditions for receipt have been complied with unless they relate to a specified future period on which case they are deferred.

Grants for the purchase of fixed assets are credited to restricted incoming resources when receivable Depreciation on the fixed assets purchased with such grants is charged against the restricted fund.

Investment income is recognised when receivable

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the accountancy or audit fee and costs linked to the strategic management of the charitable company.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

33% on cost

The capitalisation threshold for fixed assets is £500.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Pension costs and other post-retirement benefits

The pension costs charged in the year represent the amount of contributions payable to the scheme in respect of the accounting period.

continued...

Citizens Advice West Northamptonshire and Cherwell Ltd

Notes to the Financial Statements - continued for the year ended 31st March 2025

1. ACCOUNTING POLICIES - continued

Fund accounting

Restricted funds are to be used for specified purposes laid down by the donor. Expenditure for those purposes is charged to the fund, together with a fair allocation of overheads and support costs, at the trustees discretion.

Unrestricted funds are donations and other incoming resources received or generated for expenditure on the general objectives of the charitable company.

Designated funds are restricted funds which have been designated for specific purposes by the trustees.

Leasing Commitments

Leases other than finance leases are regarded as operating leases and so are charged to the statement of financial activities on a straight line basis over the leases term.

Pensions

The pension costs charged in the year represent the amount of contributions payable to the scheme in respect of the accounting period,

2. DONATIONS AND LEGACIES

Donations 3. OTHER TRADING ACTIVITIES Grant fundraising Contracts and fees 4. INVESTMENT INCOME Deposit account interest 5. INCOME FROM CHARITABLE ACTIVITIES Activity Contracts and fees Grants Grants Grants Community fund raising Grants Grant fundraising and other income Grants Grant Fundraising Grants Grants and community fundraising Grants Other income	2025 £ 1,700 2025 £ 182,089 312,341 494,430 2025 £ 6,785 2025 £ - 1,570,331 - - - 500 - 1,570,831	2024 £ 3,909 2024 £ - - - 2024 £ 4,523 2024 £ 309,709 484,195 9,571 271,935 516,724 8,000 218,355 1,818,489	2024 £ 3,909 2024 £ - -
			-

continued...

Citizens Advice West Northamptonshire and Cherwell Ltd

Notes to the Financial Statements - continued for the year ended 31st March 2025

5. INCOME FROM CHARITABLE ACTIVITIES - continued

Grants received, included in the above, are as follows:

CitA via Citizens Advice South Warwickshire -Cost of Living
CitA via Citizens Advice South Warwickshire - Cost of Living
Henry Smith - Improving Lives
National Lottery - Empowerment For Life
Benefits in Place
Oxfordshire County Council - Cost of Living Advice
Thames Water
Trussell Trust - Towcester Food Bank
Trussel Trust
Macmillan
CitA Pensionwise
University of Northampton
Cherwell District Council - Fuel Vouchers
CitA Energy Advice Programme
Kidlington, Islip, Woodstock and
Yarnton (KIWY) PCN
Age UK Oxfordshire
Northamptonshire Community Foundation
Southern Gas Networks
VDS Cherwell District Council
Cherwell District Council- Volunteer Connect
UK Shared Prosperity Fund - Upskill Project
Unrestricted prior year
Cherwell District Council
West Northamptonshire Council
North Northamptonshire Council
Daventry Town Council
Bicester Town Council
Volunteer Driver Services

2025
£
10,375
10,375
59,650
49,802
14,807
44,000
40,000
17,326
38,192
53,039
435,306
17,841
7,004
42,105
36,428
7,611
5,000
76,400
28,000
12,000
9,642
30,146
150,000
310,000
22,916
10,000
8,250
24,116
1,570,331

6. CHARITABLE ACTIVITIES COSTS

Contracts and fees Grants Grant Fundraising Other income	Direct Costs £ 105,746 2,162,854 186,324 7,890 2,462,814	Support costs (see note 7) £ - 46,239 - - 46,239	Totals £ 105,746 2,209,093 186,324 7,890 2,509,053

continued...

Citizens Advice West Northamptonshire and Cherwell Ltd

Notes to the Financial Statements - continued

for the year ended 31st March 2025

7. SUPPORT COSTS

SUPPORT COSTS
		Governance
		costs
		£
Grants		46,239
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Auditors' remuneration	2025 £ 9,000	2024 £ 9,000
Depreciation - owned assets	3,086	6,054

8. NET INCOME/(EXPENDITURE)

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.

10. STAFF COSTS

Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Advice to members of the public Administration	2025 2024 £ £ 1,358,842 983,167 97,149 74,165 43,808 33,663 1,499,799 1,090,995 2025 2024 21 33 10 15 31 48	2025 2024 £ £ 1,358,842 983,167 97,149 74,165 43,808 33,663 1,499,799 1,090,995 2025 2024 21 33 10 15 31 48
		2024 33 15 48

No employees received emoluments in excess of £60,000.

Key management personnel compensation for all benefits and consideration for services rendered during the year amounted to £128,854

continued...

Citizens Advice West Northamptonshire and Cherwell Ltd

Notes to the Financial Statements - continued for the year ended 31st March 2025

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Funds £ Restricted Funds £ Designated Fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 3,909 - - Charitable activities Contracts and fees 309,709 - - Grants 317,865 166,330 - Community fund raising - 9,571 - Grant fundraising and other income - 271,935 - Grant Fundraising 180,043 336,681 - Grants and community fundraising - 8,000 - Other income 27,734 190,621 - Investment income 4,523 - - Total 843,783 983,138 - EXPENDITURE ON Charitable activities Contracts and fees - 225,389 - Grants 318,805 260,906 - Grant fundraising and other income 13,780 256,752 - Grant Fundraising 175,803 220,301 - Other income 218,476 - - Total 726,864 963,348 - NET INCOME 116,919 19,790 - Transfers between funds 443 (10,443 ) 10,000 Net movement in funds 117,362 9,347 10,000 RECONCILIATION OF FUNDS Total funds brought forward 397,049 13,193 147,525 TOTAL FUNDS CARRIED FORWARD 514,411 22,540 157,525	Total funds £ 3,909 309,709 484,195 9,571 271,935 516,724 8,000 218,355 4,523
	1,826,921
	225,389 579,711 270,532 396,104 218,476
	1,690,212
	136,709 -
	136,709 557,767 694,476

continued...

Citizens Advice West Northamptonshire and Cherwell Ltd

Notes to the Financial Statements - continued for the year ended 31st March 2025

12. TANGIBLE FIXED ASSETS

COST At 1st April 2024 Additions At 31st March 2025 DEPRECIATION At 1st April 2024 Charge for year At 31st March 2025 NET BOOK VALUE At 31st March 2025 At 31st March 2024 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors Prepayments and accrued income	Fixtures and fittings £ 167,143 - 167,143 166,594 - 166,594 549 549	Computer equipment £ 5,835 1,775 7,610 1,945 3,086 5,031 2,579 3,890 2025 £ 64,193 - 19,172 83,365	Totals £ 172,978 1,775 174,753 168,539 3,086 171,625 3,128 4,439 2024 £ 75,541 1,755 24,964 102,260

14. CASH AT BANK AND IN HAND

Cash at bank and in hand comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors Social security and other taxes Other creditors Accruals and deferred income	2025 £ 66,638 30,517 29,769 38,120 165,044	2024 £ 70,803 44,808 - 90,839 206,450

Deferred income relates to grants for the 2025 financial year where the fund has been received before the year end

Liabilities are recognised and measured at their settlement amount

continued...

Citizens Advice West Northamptonshire and Cherwell Ltd

Notes to the Financial Statements - continued for the year ended 31st March 2025

16. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year 17. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Benefits in Place Cherwell District Council- Fuel Vouchers Oxfordshire Community Foundation - Energy Matters Southern Gas Networks Energy Matters VDS Cherwell District Council National Lottery- Empowerment For Life Thames Water West Northamptonshire Council - Public Health Daventry Consolidated Charity Endowment funds Staff Liabilities - Redundancy Pension reserve Training Development TOTAL FUNDS	At 1.4.24 £ 514,411 - - 3,140 12,733 - - 6,667 - - 22,540 72,525 75,000 10,000 157,525 694,476	Net movement in funds £ (419,771 ) 14,807 7,004 (3,140) (40,733) 28,000 (14,807) (6,667) (500) 500 (15,536 ) - - - - (435,307 )	2025 £ - Transfers between funds £ 154,609 (14,807) 2,916 - 28,000 (28,000) 14,807 - 500 (500) 2,916 (72,525) (75,000) (10,000 ) (157,525 ) -	2024 £ 25,581 At 31.3.25 £ 249,249 - 9,920 - - - - - - -
				9,920 - - -
				- 259,169

continued...

Citizens Advice West Northamptonshire and Cherwell Ltd

Notes to the Financial Statements - continued for the year ended 31st March 2025

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds General fund North Northamptonshire Council Daventry Town Council Cherwell District Council West Northamptonshire Council Volunteer Driver Service Bicester Town Council Restricted funds Benefits in Place Oxfordshire County Council-COL advice University of Northampton Cherwell District Council- Fuel Vouchers CitA Energy Advice Programme Kidlington,Islip, Woodstock and Yarnton (KIWY) PCN Oxfordshire Community Foundation Energy Matters Southern Gas Networks Energy Matters VDS Cherwell District Council VDS Oxford Community First Cherwell District Council Volunteer Connect CANO Cita via Citizens Advice South Warwickshire -Cost of Living CADD CitA via Citizens Advice Warwickshire -Cost of Living CANO CitA Cost of Living Henry Smith - Improving Lives National Lottery- Empowerment For Life Thames Water Trussell Trust- Towcester Food Bank Trussell Trust Macmillan CitA Pension Wise West Northamptonshire Council - Public Health Age UK Oxfordshire Northamptonshire Community Foundation UK Shared Prosperity Fund Upskill Project Daventry Consolidated Charity UK Shared Prosperity Fund OCVA Well Together West Northamptonshire Council -Multiply Project TOTAL FUNDS	Incoming resources £ 38,631 22,916 10,000 150,000 310,000 339,757 8,250 879,554 14,807 44,000 17,841 7,004 42,105 36,428 - 143,982 28,000 1,000 12,000 10,375 10,375 22,000 59,650 49,802 40,000 17,326 38,192 53,039 435,306 - 7,611 5,000 9,642 1,500 48,207 15,000 24,000 1,194,192 2,073,746	Resources expended £ (458,402) (22,916) (10,000) (150,000) (310,000) (339,757) (8,250) (1,299,325 ) - (44,000) (17,841) - (42,105) (36,428) (3,140) (184,715) 28,000 (1,000) (12,000) (10,375) (10,375) (22,000) (59,650) (64,609) (46,667) (17,326) (38,192) (53,039) (435,306) (500) (7,611) (5,000) (9,642) (1,000) (48,207) (15,000) (24,000 ) (1,209,728 ) (2,509,053 )	Movement in funds £ (419,771) - - - - - - (419,771 ) 14,807 - - 7,004 - - (3,140) (40,733) - - - - - - - (14,807) (6,667) - - - - (500) - - - 500 - - - (15,536 ) (435,307 )

continued...

Citizens Advice West Northamptonshire and Cherwell Ltd

Notes to the Financial Statements - continued

for the year ended 31st March 2025

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds General fund West Northamptonshire Council Volunteer Driver Service Restricted funds CDC Hardship Fund Client`s Legal Costs Fund Oxfordshire Community Foundation Energy Matters Southern Gas Networks Energy Matters Thames Water Endowment funds Staff Liabilities - Redundancy Pension reserve Training Development TOTAL FUNDS	At 1.4.23 £ 397,049 - - 397,049 2,750 10,443 - - - 13,193 72,525 75,000 - 147,525 557,767	Net movement in funds £ 116,919 296,333 (296,333 ) 116,919 (2,750) - 3,140 12,733 6,667 19,790 - - - - 136,709	Transfers between At funds £ 31.3.24 £ 443 514,411 (296,333) - 296,333 - 443 514,411 - - (10,443 ) - - 3,140 - 12,733 - 6,667 (10,443 ) 22,540 - 72,525 - 75,000 10,000 10,000 10,000 157,525 - 694,476

continued...

Citizens Advice West Northamptonshire and Cherwell Ltd

Notes to the Financial Statements - continued for the year ended 31st March 2025

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund West Northamptonshire Council North Northamptonshire Council West Northamptonshire Council Daventry Town Council Cherwell District Council West Northamptonshire Council Volunteer Driver Service Restricted funds CDC Hardship Fund Benefits in Place Oxfordshire County Council- COL advice University of Northampton Cherwell District Council- Fuel Vouchers Cherwell District Council- Move Together CitA Energy Advice Programme SOFEA and Nominet -Connect Kidlington, Islip, Woodstock and Yarnton (KIWY) PCN National Grid Community Matters Fund Northamptonshire Community Foundation Support Vouchers Oxfordshire Community Foundation Energy Matters Southern Gas Networks Energy Matters VDS Cherwell District Council VDS Oxfordshire County Council VDS Oxford Community First VDS Oxford City Cherwell District Council- Volunteer Connect Bicester Village NHS Health Education England -Debt Adviser Training NHS Health Education England -Mental Health Training NHS Health Education England -Financial Wellbeing Training CANO CitA via Citizens Advice South Warwickshire -Cost of Living CADD CitA via Citizens Advice Warwickshire -Cost of Living CADD CitA Cost of Living CANO CitA Cost of Living CENCA CitA Cost of Living Henry Smith - Improving Lives National Lottery- Empowerment For Life West Northamptonshire Council - Public Health CANO National Lottery Thames Water Trussell Trust- Towcester Food Bank Trussell Trust Integrated Care Northamptonshire Macmillan CENCA National Lottery CitA Pensionwise	Incoming resources £ 201,850 364,056 22,734 38,145 4,999 149,999 62,000 - 843,783 - 25,384 22,000 9,059 3,770 3,000 8,831 8,000 36,428 9,571 4,286 7,537 126,400 28,000 9,000 1,000 2,121 12,000 3,000 9,800 9,750 3,200 31,125 24,630 4,633 12,857 15,000 2,388 48,866 20,905 70,964 30,000 17,326 38,192 13,784 24,995 22,392 225,389	Resources expended £ (84,931) (67,723) (22,734) (38,145) (4,999) (149,999) (62,000) (296,333 ) (726,864 ) (2,750) (25,384) (22,000) (9,059) (3,770) (3,000) (8,831) (8,000) (36,428 ) (9,571) (4,286) (4,397) (113,667) (28,000) (9,000) (1,000) (2,121) (12,000 ) (3,000) (9,800) (9,750) (3,200) (31,125 ) (24,630 ) (4,633) (12,857) (15,000) (2,388) (48,866) (20,905 ) (70,964) (23,333) (17,326) (38,192) (13,784) (24,995) (22,392) (225,389)	Movement in funds £ 116,919 296,333 - - - - - (296,333 ) 116,919 (2,750) - - - - - - - - - - 3,140 12,733 - - - - - - - - - - - - - - - - - - 6,667 - - - - - -

continued...

Citizens Advice West Northamptonshire and Cherwell Ltd

Notes to the Financial Statements - continued

for the year ended 31st March 2025

17. MOVEMENT IN FUNDS - continued West Northamptonshire Council - Public Health 37,555 983,138 TOTAL FUNDS 1,826,921 A current year 12 months and prior year 12 months combined position is as follows: Net movement At 1.4.23 £ in funds £ Unrestricted funds General fund 397,049 (302,852) West Northamptonshire Council - 296,333 Volunteer Driver Service - (296,333 ) 397,049 (302,852 ) Restricted funds CDC Hardship Fund 2,750 (2,750) Client`s Legal Costs Fund 10,443 - Benefits in Place - 14,807 Cherwell District Council- Fuel Vouchers - 7,004 Southern Gas Networks Energy Matters - (28,000) VDS Cherwell District Council - 28,000 National Lottery- Empowerment For Life West Northamptonshire Council - Public Health - - (14,807 ) (500) Daventry Consolidated Charity - 500 13,193 4,254 Endowment funds Staff Liabilities - Redundancy 72,525 - Pension reserve 75,000 - 147,525 - TOTAL FUNDS 557,767 (298,598 )	(37,555 ) (963,348 ) (1,690,212 ) Transfers between funds £ 155,052 (296,333) 296,333 155,052 - (10,443) (14,807) 2,916 28,000 (28,000) 14,807 500 (500) (7,527) (72,525) (75,000 ) (147,525 ) -	- 19,790 136,709 At 31.3.25 £ 249,249 - - 249,249 - - - 9,920 - - - - - 9,920 - - - 259,169

continued...

Citizens Advice West Northamptonshire and Cherwell Ltd

Notes to the Financial Statements - continued

for the year ended 31st March 2025

17. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds General fund West Northamptonshire Council North Northamptonshire Council West Northamptonshire Council Daventry Town Council Cherwell District Council West Northamptonshire Councill Volunteer Driver Service Bicester Town Council Restricted funds CDC Hardship Fund Benefits in Place Oxfordshire County Council-COL advice University of Northampton Cherwell District Council- Fuel Vouchers Cherwell District Council- Move Together CitA Energy Advice Programme SOFEA and Nominet -Connect Kidlington, Islip, Woodstock and Yarnton (KIWY) PCN National Grid Community Matters Fund Northamptonshire Community Foundation Support Vouchers Oxfordshire Community Foundation Energy Matters Southern Gas Networks Energy Matters VDS Cherwell District Council VDS Oxfordshire County Council VDS Oxford Community First VDS Oxford City Cherwell District Council Volunteer Connect Bicester Village NHS Health Education England -Debt Adviser Training NHS Health Education England -Mental Health Training NHS Health Education England -Financial Wellbeing Training CANO CitA via Citizens Advice South Warwickshire -Cost of Living CADD CitA via Citizens Advice Warwickshire -Cost of Living CADD CitA Cost of Living CANO CitA Cost of Living CENCA CitA Cost of Living Henry Smith - Improving Lives National Lottery- Empowerment For Life West Northamptonshire Council - Public Health CANO National Lottery Thames Water Trussell Trust- Towcester Food Bank Trussell Trust Integrated Care Northamptonshire Macmillan	Incoming resources £ 240,481 364,056 45,650 38,145 14,999 299,999 372,000 339,757 8,250 1,723,337 - 40,191 66,000 26,900 10,774 3,000 50,936 8,000 72,856 9,571 4,286 7,537 270,382 56,000 9,000 2,000 2,121 24,000 3,000 9,800 9,750 3,200 41,500 35,005 4,633 34,857 15,000 62,038 98,668 20,905 70,964 70,000 34,652 76,384 13,784 78,034	Resources expended £ (543,333) (67,723) (45,650) (38,145) (14,999) (299,999) (372,000) (636,090) (8,250) (2,026,189 ) (2,750) (25,384) (66,000) (26,900) (3,770) (3,000) (50,936) (8,000) (72,856 ) (9,571) (4,286) (7,537) (298,382) (28,000) (9,000) (2,000) (2,121) (24,000 ) (3,000) (9,800) (9,750) (3,200) (41,500 ) (35,005 ) (4,633) (34,857) (15,000) (62,038) (113,475) (20,905 ) (70,964) (70,000) (34,652) (76,384) (13,784) (78,034)	Movement in funds £ (302,852) 296,333 - - - - - (296,333) - (302,852 ) (2,750) 14,807 - - 7,004 - - - - - - - (28,000) 28,000 - - - - - - - - - - - - - - (14,807) - - - - - - -

continued...

Citizens Advice West Northamptonshire and Cherwell Ltd

Notes to the Financial Statements - continued

for the year ended 31st March 2025

17. MOVEMENT IN FUNDS - continued CENCA National Lottery CitA Pensionwise West Northamptonshire Council - Public Health Age UK Oxfordshire Northamptonshire Community Foundation UK Shared Prosperity Fund Upskill Project Daventry Consolidated Charity UK Shared Prosperity Fund OCVA Well Together West Northamptonshire Council -Multiply Project TOTAL FUNDS	22,392 660,695 37,555 7,611 5,000 9,642 1,500 48,207 15,000 24,000 2,177,330 3,900,667	(22,392 ) (660,695 ) (38,055 ) (7,611) (5,000) (9,642) (1,000) (48,207 ) (15,000 ) (24,000 ) (2,173,076 ) (4,199,265 )	- - (500) - - - 500 - - - 4,254 (298,598 )

18. CONTINGENT LIABILITIES

There were no contingent liabilities as at 31st March 2024 or at 31st March 2023.

19. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2025.

20. ULTIMATE CONTROLLING PARTY

The board of directors are the controlling party for the charitable company.

21. PENSION COSTS

The charity operates a defined contribution pension scheme with Scottish Widows, Nest and Peoples Pension. The costs of providing retirement benefits to employees are charged to the statement of financial activities in the year in which they are incurred.

Citizens Advice West Northamptonshire and Cherwell Ltd

Detailed Statement of Financial Activities

for the year ended 31st March 2025

INCOME AND ENDOWMENTS Donations and legacies Donations Other trading activities Grant fundraising Contracts and fees Investment income Deposit account interest Charitable activities Grants Grant Fundraising Total incoming resources EXPENDITURE Charitable activities Wages Social security Pensions Rent, rates and insurance Light and heat Telephone Postage stationery and adverts Sundries Staff and volunteer travel Training and conference Repairs and maintenance IT and office equipment Books and subscriptions Partner payments Accountancy and consultancy Client payments Depreciation of tangible fixed assets Support costs Governance costs Auditors' remuneration Legal fees Total resources expended Net (expenditure)/income	2025 £ 1,700 182,089 312,341 494,430 6,785 1,570,331 500 1,570,831 2,073,746 1,499,799 - - 67,621 8,224 31,120 18,516 4,833 36,090 24,185 39,601 78,932 17,958 - 48,979 583,871 3,085 2,462,814 9,000 37,239 46,239 2,509,053 (435,307 )	2024 £ 3,909 - -
		- 4,523 1,818,489 -
		1,818,489
		1,826,921 983,167 74,165 33,663 37,919 12,440 21,801 25,210 32,310 46,951 9,371 11,237 49,907 17,257 111,759 17,554 176,667 6,054
		1,667,432 9,000 13,780
		22,780
		1,690,212 136,709

This page does not form part of the statutory financial statements