REGISTERED COMPANY NUMBER: 03950747 (England and Wales)
REGISTERED CHARITY NUMBER: 1080737
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 ST MARCH 2024
FOR
WREXHAM AND DISTRICT CITIZENS ADVICE
BUREAUX
T Perkins Accountancy
25 Gi'osvenor Road
Wrexham
LLI I IBT

Wrecsam
2023/24
a'r Cylch
Wrexham Annual Impact
& District
citizens
advice
orar
opeth
Who we are
Citizens Advice Wrexham is an independent
registered charity. We are part of the national
Citizens Advice network and provide free,
independent, confidential and impartial advice to
everyone on their rights and responsibilities.
Whoever you are.
whatever the
problem, our advice
and educatlon
solves problems
and changes Ilves.
In 2023124, Citizens Advice
Wrexham saw 3.750 people
who had over 20.150 issues.
Why we're needed
Life is complicated. Sometimes people
encounter challenges and problems
they don't know how to deal with, and
they need help to overcome them.
Indeed, people's problems have the
capacity to affect both other aspects of
their lives and wider society, should a
situation escalate.
Nearly 3 in 4 Citizens Advice clients
across England and Wales say their
issue caused difficulties in other parts
of their life, such as anxiety or financial
difficulty.
Who we help
Last year at Citizens Advice
Wrexham
74% of clients did not own their
own home
73% of clients were not
employed
50 % of clients were disabled or
had a long-term health
condition
33% of clients had dependent
children
42% of clients lived in social
housing
We're here to help everyone who needs
us, but we also support those most in
need.
Across England and Wales the clients
we help locally are almost 5 times more
likely to be on a low-income compared
to the average population.
Our clients are also more likely to be
disabled or have a long term health
condition, to not be employed and to
not own their own homes.

What we do
Our service provides free, independent and confidential information and advice.
We provide advice to everyone on any topic.
One of our greatest strengths as a service is the flexibility to deal with most issues
that come through our door. Plu5, by putting our clients, needs at the heart of our
decision-making means that we work in partnership and can refer clients to other
organisations to get the most relevant support.
Key issues in Wrexham in 2023124:
2144
clients had
an issue
relating to
benefits or
tax credits
879
315
325
489
clients
sought
advice on
debt
clients
needed
advice
relating to
employment
clients had
relationship
or family
problems
clients had
an issue with
housing
By listening closely to the people who come to us, using our real-time data, and
gathering insight and intelligence from clients and frontline advisers, we spot
emerging local issues as well as policies, practices and regulations that are not
delivering for society. We use this experience and evidence to research and
campaign for positive change within both the public and private sectors.
What we achieve
Our minimum value to society
Across Wales, 4 out of 5 clients
have their problem solved by
In 2023124 Citizens Advice Wrexham
accessing advice through Citizens
Advice. Indeed, 800/0 of our clients
said that they would not have been
able to resolve their problem
without us, and 70% said they felt
more confident to take action in
the future.
Benefited our clients by over
£7 million through income gained
via benefits, debts written off and
consumer problems resolved
Contact us
Citizens Advice Wrexham
35 Grosvenor Road
Wrexham
LL11 1BT
wrexhamcab@googlemail.com
We also create additional benefit to society
through the way we deliver our services by
working with volunteers, being an
embedded part of the local community and
being part of the Citizens Advice national
network.
*The5e figures are tsken from 3 Trea5ury-approved national
tneth0do1o￿ applied locally, see.. Modelling the value ofihe
Citizens Advice Se￿ice

WREXHAM AND DISTRICT CITIZENS ADVICE
BUREAUX
CONTENTS OF THE FtNANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
Page
Report of the Trustees
Independent Examiiier's Report
Statement of Financial Activities
Balance Sheet
Cash Flow Stateinenl
io
Note5 to the Cash Flow Statement
Notes to the Financial Statements
12 to 18

WKEXHAM AND DISTRICT CITIZENS ADVICE
BUREAUX
REGISTERED NUMBER.. 03950747
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
The Ii'ustees who al'e also directors of the cliarity foi. rhe purposes of the Companies Act 2006, present their report with
the Iiiiaiicial slaleinenls of the chariiy for the year ended 31 st March 20?4. The trustees have adopted the provisions of
Accounting and Reporting by Charities.. Stalemei)t of Recommended Practice applicable to charities preparing their
accoiinis iii accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The cliai-ity's objects are lo proiiiote any charitable Plirpose for the benefit of the community in Wrexham County
Borough, by the advancement ot educalion, Ihe pi'otection and preservation of health and the relief of poverty, sickness
and distt'ess.
Aims, Objectives, Strategies and Activities for the Year
Wrexliani & District Citizens Advice Bureaux aiins to pi-ovide free, confidential, impartial and independent advice and
inforinalion for the benefit of the local coininunity, to exercise a responsible influence on the development of social
policies and services and to ensure individuals do not suffer through a lack of knowledge or an inability to express their
needs effectively.
In addition lo the continuing provisioii of high-quality advisory services to the local community the primary obj￿tiveS
for the year were lo extend the means of service pi-ovision to include telephone advice, and to establish a specialist debt
advisory service staffed by appropriately qualified personnel.
To obtain the necessary funding to provide the additional services applications were made to various local and national
providers of community finance. Advertiseineiits were placed in the local press for advisory staff both as paid
employee5 and volunteers, induction and training being provided to the extent that necessary knowledge and skills were
not pi-e-existing.
The trLisiees liave paid due regai-d to guidance issued by the Charity Commissioners in deciding what a¢tivities the
chai'ily should undertake.
The pi'iiicipal activity of Citizens Advice remained the provision of free, confidential, independent and impartial advice.
infomiation and counsel for members of the public. This is provided thi.ou￿ one main bureau and several outreaches in
the borough. In addition to general advice the following speciali51 advisory services were provided:
Single advice fund debt specialist
Siiigle Ildvice fund basic income pilot
Commuiiiiy council outreach sei'vice
Wariner Wales & EAP energy project
Forces for enei'gy project
Veterans advice service
Gypsy and traveller communities advice service
Advisory services were provided through face-to-face consultations, telephone advice lines and various outreach
services al coininunity venues thi'oughoul the borough.
Page I

WREXHAM AND DIS"r￿C.[ CITIZENS ADVICE
BUREAUX
REGISTERED NUMBER: 03950747
REPORT OF THE TRUSTEES
FQR THF. YF.AR F.NDF.t) I 1ST MARC.H 2024
OBJECTIVES AND ACTIVITIES
Sigiiificaiit activities
Dui'ing the year Wrexham & District Citizens Advice Bureaux worked with nearly 4,000 clients, and dealt with over
20.000 diffei'ent issues, identified £1,104,857 woith of debts that clients have been assisted with either writing off
throLigh insolvency methods (Debt Relief Order) or setling up repayment plans where appropriate and assisted clients in
maxiniising Ilieir income by £5,3?3,454. Thi-ougli our Ni'ork this illaximised figure is income which has been brought into
the County.
We al-e experiencing an increase in very coimplex cases which are taking longer to address. Issues for clients and their
evtryday lives are increasing, with the cost of liviiig crisis having a severe impact. We are also spending a lot more time
working with clients who are experiencing mental health probletns.
Thaiiks 10 funding from Tudor TrLlSt we continue to develop oui. 3-year partnership project with Advance Brighter
Futiii'es offei'ing an early intervention and pi'evention servic¢ to clients to stop the escalation into a mental health
patliivay.
In addilioii thanks to funding from the Veterans Foundation we were able lo expand our support for veterans. Thanks to
fuiidiiig froin the Guardian. via National Citizens Advice we were able lo increase our outreach to the gypsy and
traveller comniunities.
Volunteers
Wrexham & District Citizens Advice Bureaux receives help and sUPPOrt in the forni of voluntary assistance in advising
the public ai)d administering the cliai-ily. We al'e veiy grateful to our volunteers for their time and commitment.
FINANCIAL REVIEW
Fin#nLial position
The iiel assets of the Wrexham Citizens Advice Bui'eaux at the 315t March 2024 were £553,534 (2023: £530,102). Total
incoine for the year was £692,000 (2023: £582,173) and total expenditure for the year was £668,568 (2023.. £580,278).
The charity did not have any borrowings fro7￿ either.pi-oviders of funding or other sources at the balance sheet date.
Principal funding sources
Tlie dii'eciors extend their gratitude to Wrexham couiity borough council who continue to support the core operating
capacity of the charity. Additional ly, we thank tlie following for project specific funding:
The We1511 Assembly through Natioiial Citizens Advice
Wrexham county borough council
Comniuniry councils- Acton, Gwersyllt, Broughton, Penycae and Rhos
Moondaiice Foundation & National Grid through National Citizens Advice
Tiidoi. Trust
Splash Coniinunity TnEst
Energ), Redress through Citizens Advice Denbighshire
Tlie Veterans Foundation
Tlie GLiardian, through National Citizens Advice
Natioiial Citizens Advice
Investment policy and objectives
As reqiiired iii its memorandum paragi-apli 4 in furthei'ance of its objects, and for no other purposes, the charity has the
powei. lo invest the monies of the chai'ity, not immediately required for its purposes. in or upon such investments,
secui'ilies or pi'operty as may be thought fit, subject nevertheless to such conditions and such consents as may for the
time being be imposed or required by law.
Page 2

WllbXHAM AND DISI'RICT CITIZENS ADVICE
BUREAUX
REGISTERED NUMBER.. 03950747
REPORT or THE TRUSTF.FS
FOR THF. YF.AR r.Nf)F.D .31 ST MARCH 2024
FINANCIAL REVIEW
Reserves policy
Undei. cilizeiis advice head office meinbership coiiipliance, Wrexham Citizens Advice Bureaux must maintain a level of
reserves that is necessary to enable the charity lo be n)aiiaged efficiently and to provide a buffer. The Natioiial Citizens
Advice Bureaux consider that the most appropriate level of reserves would be three to six months of expenditure.
The level of designated reserves in this regard is Currently set at five months expenditure. The trustees are of the opinion
that there are sufficient funds to meet the charities obligations on a fund-by-fund basis
The trustees have this year created a designated reserve in relation to property maintenance and IT costs. The value of
this reserve is cun'ently £25.000 (?023.' £iii l)
Allocated to biireau are ti'ansfer Cosls fi'om various project sources and Ilie charity allocates some of this project funding
allowances towards designated funds for the charity aiid, therefore. will meet full compliance of the citizens advice
membership.
FUTURE PLANS
Wrexliain & District Citizens Advice Bui-eaiix aims to coiitinually improve access to its service5.
To develop new ways in which people can access our services in order to iinprove accessibility
To obtaiii new project funding and progress specialist work
To networ1( more with potential partners to woi'k collaboratively to improve and increase the service we offer
To work collaboratively with the Citizens Advice Network across Wales
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Tlie charity is controlled by its governing document, a deed of trust, aiid constitutes a limited company, limited by
guarantee, a5 defined by the Companies Act 2006.
Recruitment and appointment of new ti'ustees
Trusiees, who are also directols of Ilie coinpaiiy, are elected from the local community.
The trn5tees keep its
membership under annual review to eiislire that there is effective repi'esentation from the local community. No other
persons or bodies external to the charity were elltiiled to appoint persons to the trustee board.
Trustees Inust be a permitted person as defined by the Charities Act and of relevant skill or knowledge to the benefit of
the Wrexliain & District Citizens Advice Bui'eaiix. Triistee5 are personally responsible for ensuring their skills and
knowledge are maintained to a 5Candai-d wliich eiicompasses changes in legislat&on impacting on the operational
activities of the rrust.
Organisational Structure
Tlie Ii'uslees who have served during the year and since tlie year end are sel out on page 4. Trustees are subsci-ibers to the
meiiioi'anduni of association and the trustees are legally responsible foi- tlie overall management and control of the
Wrexham & District Citizens Advice Bureaux. They hold at least four ordinary meetings in each year.
Decision making
Wi'exhaim & District Citizens Advice Bureaux is governed by its trustee board, which is responsible for setting the
strategic dire¢iion of the organi5ation and Ilie policy of the charity. The trustees carry the ultimate responsibility for the
condiict of the bureau atEd for ensuring that the charity satisfies its legal and contractual obligations. Trustee5 meet as a
miniinuin quarterly and delegate the day-to-day operation of the organisation to the chief executive officer. The trustee
board is independent froTn the management. A register of members, interests is maintained at the registered office, and
is avai lable lo the public.
Page 3

WREXHAM AND DISTRICT CITIZENS ADVICE
BUREAUX
REGISTERED NUMBER: 03950747
REPORT OF THE TRUSTEES
FOR THE.. YEAR ENDED 3 1ST MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Inductioii aiid training of new trustees
On appointment a newly elected triistee musl liave, as a miniinum, read and accepted the memorandum of association
and articles of association of the Wrexham & District Citizens Advice Bui'eaux and read, understood and accepted the
dulle5 and responsibilities of a trustee as outlined in the Charity Commissions booklets CC3 The essential ttustee: what
yoii need lo kiiow, and CC3(a) - Responsibi l ilies of chai'ity Irusiees.
Newly elected trustees must understand in detail the ethos, vision and objectives of the Wrexham & District Citizens
Advice Bureaux.
Wider network
Wi-exl)am & District Citizens Advice Bureaux is a meiiiber of ctizens advice, the operating name of the Citizens Advice
Bui'eaux, which provides a framework for standards of advice and casework management as well as monitoring progress
against these standards. Operatiiig policies al-e independently detenmined by the trustee board in order to fulfil its
chai'itable objects and comply witli tlie national membei'ship I'equiremenls.
Related partie$
The Wre.xliain & District Citizens Advice Bureaux co-operates and liaises with a number of other advisory Services,
local charities and social services departments on behalf of clients. Wliere one of the trustees holds the posltion of
trusteeldii'ector of another charity they may be involved in discussions regarding thal other charity but not in the ultirnate
decision-making process (non-voting).
Risk management
The ti'ustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate
controls are iii place lo provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03950747 (England and Wales)
Registei'ed Charity number
10807J7
Registered office
35 Grosvenor Road
WrexhaTn
LLI I IBT
Trustees
C Betiley Retired (reSi￿]ed 26.6.24)
M J Davies fil'e safety pra¢titioner
M Goldstein (appointed 24.7.24)
A Jones Charity worker
J Kent Cl'own Servant
A J Lewis Accountant
H Piggotl Retii'ed
A Sliields (appointed 9.10.24)
R Wiggs (appointed 9.10.24)
R D Williams Solicitor
R Wi'ighi Barrister (appointed 22.11.23) (resigned 18.6.24)
Coiiipany Secretary
E J Morton
Page 4

WREXHAM AND DISTRICT CITIZENS ADVICE
BUREAUX
REGISTERED NUMBER.. 03950747
IIEPORT OF THE TRUSTEES
FOR TI-IE YEAR ENDED 31 ST MARCH 2024
REFEREf+lCE AND ADMINISTRATIVE DETAILS
Independent Examiner
T Perkins
T Perkins Accountancy
25 Grosvenor Road
Wi"exham
LLII IBT
Baiiliei's
Bai'clays Bank plc
51-5? Hope Street
Wi'exhain
LLII IBB
Approved by order of the board of trustees on 27tli Noveinber 2024 and signed on its behalf by:
H Piggott - Trustee
Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
WREXHAM AND DISI'KICT CITIZENS ADVICE
BUREAUX
Independent examiner's report to the trustees of Wrexham and District Citizens Advice Bureaux ('the
Conipaiiy,)
I report to the charity trust¢es on my exainination of the accounts of the Company for the year ended 31 st March 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its dii'ectors for the purposes of company law) you are responsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act
aiid are eligible for independent exainination, I repoit iii respect of my examination of your charity's accounts as Ca￿led
out under Section 145 of the Charities Act 2011 ('Ihe ?0 I l Act,). In carrying out my examination I have followed the
Directions given by the Charity Commission uiidei- Section 145(5) (b) of the 201 l Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a tnember of a listed body. I can conf
that l ani qualified to undeitake the examination because l am a Member of the Association of Accounting Technicians.
wliich is one of the listed bodies.
I have completed My examination. I confirm tliat no matters have come lo my attention in connection with the
exaniination giving me cause to believe:
accounting record5 were not kept in respect of the Company as required by Section 386 of the 2006 Act- or
the accounts do not accord with those records. or
the accounts do not coinply with the accounting requirements of Section 396 of the 2006 Act other than any
I'equireinent that the accounts give a true and tair view which is not a matter considered as part of an independent
exaniiiiation. or
th¢ accounts hav¢ not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts
in accordance with the Financial Repoi'ling Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no othei. Inatters in connection with the exarnination to which attention should
be drawn in tliis report in order to enable a proper undei-standing of the accounts to be reached.
T Perkins
T Perkins Accountancy
25 Grosvenor Road
WrexhaTn
LLII IBT
27th November 2024
Page 6

WREXHAM AND DISTRICT CITIZENS ADVICE
BUREAUX
STA TEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED J 1ST MARCH 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
fijnds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations aiid legacies
3,100
3,100
17.281
Chai'itable activities
Advice & guidance
115,000
573,895
688,895
564,889
Investmeiit income
Total
118,105
573,895
692,000
582,173
EXPENDITURE ON
Raisiiig funds
35,380
35,380
32.307
Charitable activities
Staff costs
Delivery costs
Premises costs
80,692
465,788
54,813
23,875
546,480
54,813
23,875
480,092
33.463
27,423
other
7,966
7,966
6,993
Total
88,658
579,856
668,514
580,278
NET If4COME/(EXPENDITURE)
29.447
(5,961)
23,486
1,895
RECONCILIATION OF FUNDS
Total ftiiids brouglit forward
244,047
286.055
530,102
528,207
TOTAL FUNDS CARRIED FORWARD
273.494
280,094
553,588
530,102
The notes fomi part of these financial statements
Page 7

WREXHAM AND DISTRICT CITIZENS ADVICE
BUREAUX
REGISTERED NUMBER.. 03950747
BALANCE SHEET
3 1ST MARCH 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
fuiids
R¢stricted
funds
Notes
FIXED ASSETS
Taiigyible assets
64,204
280,095
344,299
352,566
CURRENT ASSETS
Debioi's
Casli at bank and in hand
12
989
225,176
10,021
28.554
I I,oio
253,730
17,250
227,832
226,165
38,575
264,740
245,082
CREDITORS
Amounts falling due within one year
(16,876)
(38,575)
(55,451)
(67,546}
NET CURRENT ASSETS
209,289
209,289
177,536
TOTAL ASSETS LESS CURRENT
LIABILITIES
273,493
280.095
553,588
530.102
NET ASSETS
273.493
280,095
553,588
530,102
FUNDS
Uni'estricled funds
Reslricied tunds
273,493
280,095
244,047
286,055
TOTAL FUNDS
553,588
530,102
The chai'itable company is eiititled to exeinption fi-oni audit under Section 477 of the Companies Act 2006 for the year
ended 31 st March 2024.
The members have not required the company lo obtain an audit of its fmancial statements for the year ended
315t March 2024 in accordance with Section 476 of tlie Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring that the charitable coinpany Iceeps accounting records that comply with Sections 386 and 387 of the
Companies Act 2006 and
preparing financial staternents which give a triie and fair view of Ilie state of affairs of the Charitable company as
at tlie end of each financial year aiid of its surplus or deficit for each financial year tn accordance with the
reqLiirements of Sections J94 and 395 and which othenvise comply with the requirements of the Conipanies Act
2006 I'elating to financial statemeiits, so fai. as applicable to the charitable company.
(b)
The notes fomi part of these financial statements
Page 8
ontinued...

WREXHAM AND L)IS I"RIL"I CII'IZENS ADVICE
BUREAUX
REGISTERED NUMBER. 03950747
BALANCE SHEET - continiied
3 1ST MARCH ?024
These fiiiancial statements have been prepared in accoi'dance with the provisions applicable to charitable companies
subject to the small cotnpanies regiime.
The financial statements were approved by Ilie Board of Trustees and authorised for issue on 27th November 2024 and
were signed on its behalf by:
A J Lewis- Trustee
The notes forin part of these financial statements
Page 9

WREXHAM AND DIS'I KIC'I" LI"I"IZENS ADVICE
BUREAUX
CASH FLOW STATEMENT
FOR THE YEAR FNDED 3 1ST MARCH 2024
31.3.24
31.3.23
Notes
Cash flow5 from operating activities
Casli oenerated from operations
Interest paid
27.919
31,646
(383)
Net casli provided by operating activities
27,919
31,263
Cash flows from investing activities
Pui'chase of tangible fixed assets
Interest received
(218)
(37,320)
Net cash used in investing activities
(213)
(37,317)
Change in cash and cash equivalents in
the reportiiig period
Cash and ellsh equivalents at the
beginiiing of the reporting period
27,706
(6,054)
212,557
218,611
Cash and cash equivalents at th¢ end of
the reporting period
240,263
212,557
The noies foi-m part of these financial staternents
Page 10

W'REXHAM AND DISTRICT CITIZENS ADVICE
BUREAUX
NOTES TO THE CASH FLOW STATEMENT
FOR TI.IE YEAR ENDED 31 ST MARCH 2024
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31.3.24
31.3.23
Net income for the reporting period (as per the Statement of Financial
Actii'ittes)
Adju5tment5 for:
Deprec iation charges
Inlei'est i-eceived
Interest paid
Deci'ea5e/{increase) in debioi-s
{Decrease)/increase in creditors
23,486
1,895
8,485
(5)
8,772
(3)
383
(6,800)
27.399
6,240
(10.287)
Net cash provided by operati0115
27,919
31,646
ANALYSIS OF CASH AND CASH EQUIVALENTS
31.3.24
31.3.23
Cash in hand
Notice deposits (less than 3 months)
Ovei'drafts included in bank loans and overdrafts falling due within one year
42
253,688
(13,467)
122
227,710
(15,275)
Total cash and cash equivalents
240,263
212,557
ANALYSIS OF CHANGES IN NET FUNDS
Ai 1.4.23
Cash flow
At 31.3.24
Net cash
Cash at bank and in hand
Bank overdrafts
227,832
(15,275)
25,898
1,808
253,730
(13.467)
212,557
27,706
240,263
Total
212,557
27,706
240.263
The notes foi-lm part of these financial statements
Page 11

WREXHAM AND DISTRICT CITIZENS ADVICE
BUREAUX
NOTES TO THE FINANCIAL STATEMENTS
FOR I'HE YEAR ENDED 31ST MARCH ?024
ACCOUNTING POLICIES
Basis of preparing the financial stateTnents
The tinancial statements of the charitable company, which is a public benefit entity under FRS 102. have been
prepai'ed in accordance witli the Chai'ities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement
of Recommended Practice applicable to chai-ities pi'eparing Iheii- accounts in accordance with the Financial
Repoi1ing Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Standai'd 102 'Tlie Financial Reporting Standard applicable in the UK and Republic of
Ii-eland, and the Companies Act 2006. The financial stateinenls have been prepared under the historical cost
convenlion.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it
is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation Gommitting the
cliai-ity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation call be illeasui'ed reliably. Expenditure is accounted for on an accruals basis and has
beeii cla55ified under he¢idings that au
¥gregate all cost related to tlie category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Tangible flxed assets
Depreciation is provided al the following annual rates in order to write off each asset over its estimated useful
Fi'eehold propety
Plant and machinery
Computer equipment
20/0 on cost
15 /D on I'educing balance
330/0 on reducing balance
Taxation
The charity is exempt from coiporalion tax on its charitable a¢tivilie5.
Fuiid accounting
Uiirestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted ￿lldS can only be used for particular restricted purposes within the objects of the charity. Restrictions
ai'ise when specified by the donoi. or when funds are raised for particular restricted purposes.
Fuitlier explanation of the nature and purpose of each fund is included in the notes to the financlal Statements.
Pension Costs and other post-retirement benefits
The cliai'itable company opei'ales a defiiied conii'ibution pensioii scheme. Contributions payable to the charitable
company's pension scheme al'e chai'ged to the Statement of Financial Activities in the period to which they relate.
Page 12
continued...

WREXHAM AND DISTRICT CII'I£LNS ADVICE
BUREAUX
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 3 1ST MARCH 2024
DONATIONS AND LEGACIES
31.3.24
31.3.23
Donations
3,100
17,281
INVESTMENT INCOME
31.3.24
31.3.23
Inlei'esl receivable - trading
INCOME FROM CHARITABLE ACTIVITIES
Incliided in incorne forn) charitable activities is a sum of £115,000 received from Wr¢xham county borough
council (2023: £115.000).
CHARITABLE ACTIVITIES COSTS
Direct
Costs
SialT costs
Delivery costs
Preimises costs
546,480
54,813
23,875
625,168
SUPPORT COSTS
Governance
Costs
Other resources expended
7,966
NET INCOMEI{EXPENDITURE)
Net incomel(expenditure) is staled after chargingl(crediting)'.
31.3.24
31.3.23
Depreciation - owned assets
8,485
8,772
Page 13
conlinued...

WREXHAM AND DIS I'RICT CITIZENS ADVICE
BUREAUX
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THF, YEAR ENDF.D 3 1ST MARCH 2024
TRUSTEES, REMUNERATIOIY AND BENEFITS
There were no trustees, reimunei'ation or other benefits for the year elided 3 1st March 2024 nor for the year ended
31 st March 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31st March 2024 nor for the year ended
31 51 March 2023.
STAFF COSTS
31.3.24
31.3.23
Wages and salaries
Social Security costs
Otl)ei' pension costs
496,394
35,658
14,428
432,913
33.064
14.115
546,480
480,092
The average monthly number of employees during the year was as follows-.
31.3.24
31.3.23
Management & administratioi)
Advice deliveiy
19
17
22
19
No einployees received emoluments in excess of £60,000.
io.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
17.281
17,281
Charitable activities
Advice & guidance
115.000
449.889
564,889
Investinent income
Total
132.284
449,889
582.173
EXPENDITURE ON
Raisiiig funds
32,307
32,307
Charitable activities
Staff costs
Delivery costs
Premises costs
62,510
33,463
21,463
417.582
480,092
33,463
27,423
5,960
Other
6,993
6,993
Total
124,429
455,849
580,278
Page 14
continued...

WREXHAM AND DISTRICT CITIZENS ADVICE
BUREAUX
NOTES TO THE FINANCIAL STATEMENTS- continued
F(iR THF. YF.AR r.NDFI) I 1ST MARCH ?024
io.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
Unrestricted
Restricted
nds
funds
Total
funds
NET INCOMEI(EXPENDITURE)
7,855
(5.960)
1.895
RECONCILIATION OF FUNDS
Total funds brought forward
236,192
292,015
528,207
TOTAL FUNDS CARRIED FORWARD
244,047
286,055
530,102
TANGIBLE FIXED ASSETS
Freehold
property
Planl and
machinery
Computer
equipment
Totals
COST
At I st April 2023
Additions
358,328
77,467
96
3,788
122
439,583
218
At 31 st March 2024
358,328
77,563
3,910
439.801
DEPRECIATION
Al 1st April 2023
Chai'ge for year
13,590
7.167
70,339
1.074
3.088
244
87,017
8.485
At J Isl March 2024
20.757
71,413
3,332
95,502
NET BOOK VALUE
At 31 st March 2024
337,571
6.150
578
344,299
At J I sl March 2023
344,738
7.128
700
352.566
12.
DEBTORS: AMOUNTS FALLING DUI WITHIN ONE YEAR
31.3.24
31.3.23
Acci'ued income
Prepayinents
10,021
989
16,775
475
11.010
17,250
Page 15
continued...

WREXHAM AND DISTRICT CITIZENS ADVICE
BUREAUX
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 ST MARCH 2024
13.
CRE4 DJTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Bank loans and overdrafts (see note 14)
Social security and other taxes
Other creditors
Credit card
Accrued expenses
Deferred income
13,467
9,536
15,275
8,578
1,500
365
2,798
39,030
843
3,051
28,554
55,451
67.546
14.
LOANS
An analysis of the maturity of loans is given below..
31.3.24
31.3.23
Amouiits falling due within one year on demand..
Bank overdrafts
13.467
15,275
15.
MOVEMENT IN FUNDS
Net
moveTnent
in fund5
Transfers
betwe¢n
nds
At
31.3.24
At 1.4.23
Unrestricted funds
Gene171 fund
Designaled reserve
44.047
200,000
29.446
(25,000)
25,000
48,493
225,000
244,047
29,446
273,493
Restricted funds
Capital grant
286.055
(5,960)
280,095
TOT AL FUNDS
530,102
23,486
553,588
Page 16
continued...

WREXHAM AND DISTRICT CITIZENS ADVICE
BUREAUX
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR FNDED 3 1ST MARCH 2024
15.
MOVEMENT IN FUNDS- continued
Nei illovement in funds, included in tlie above al'e as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
118,105
(88,659)
29.446
Restricted funds
Acloii community counci I
Gwersyllt community council
R110511anerchrugog comniuiiity council
Penycae community council
Broughton community council
Single advice fund
Capital grant
Splasli commuttity trust
Forces 4 energy
CAB - Cost of living
Tudor Trust
NCA Energy
Guardian
Velraiis foundation
Waillier Wales
WCBC - Cost of living
6,652
9,121
6,296
6,296
9,000
335,004
(6,652)
(9,121)
(6,296)
(6,296)
(9,000)
(335,004)
{5,960)
(1,740)
(21,903)
(13,846)
(42,000)
(20.948)
(28,181)
(11,429)
(41,479)
(20,000)
(5,960)
1,740
21,903
13.846
42,000
20,948
28,181
11,429
41,479
20,000
573,895
(579,855)
(5,960)
TOTAL FUNDS
692,000
(668,514)
23,486
Comparatives for movement in funds
Net
movement
tn funds
At
31.3.23
At 1.4.22
Unrestricted funds
Genei-al fund
Designated reserve
36,192
200.000
7.855
44,047
200,000
236,192
7,855
244,047
Restricted funds
Capital grant
292.015
(5,960)
286,055
TOTAL FUNDS
528,207
1,895
530,102
Page 17
continued...

w'tIEXHAM AND DISTRICT CITIZENS ADVICE
BUREAUX
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31ST MARCH 2024
15.
MOVEMENT IN FUNDS- continued
Comparative net movement in fuiids, included in Ihe above are as follows..
Jncoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
132,284
(124,429)
7,855
Restricted funds
Aclon community council
GwersyIIt community council
Rhosllanerchrugog community couiici I
Penycae community council
Broughton community council
Single advice fvnd
Capital grant
Moondance
Splash community trust
Forces 4 energy
CAB - C05t of living
Tudor Trust
6,522
8,108
6,221
6,221
9,000
302,072
(6,522)
(8.108)
(6,221)
(6,221)
(9,000)
(302,072)
(5,960)
(34,900)
(2,755)
(30,936)
(1.154)
(42,000)
(5,960)
34,900
2,755
30,936
1,154
42,000
449,889
(455,849)
(5,960)
TOTAL FUNDS
582,173
(580,278)
1,895
16.
RELATED PARTY DISCLOSURES
There were no related party n'an5actions for the year ended 31 st March 2024.
Page 18