**REGISTERED COMPANY NUMBER: 03950747 (England and Wales) REGISTERED CHARITY NUMBER: 1080737**
## REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
## FOR
## WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX
T Perkins Accountancy 25 Grosvenor Road Wrexham LL11 1BT
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX
## CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
|||Page||
|---|---|---|---|
|Report of the Trustees|1|to|5|
|Independent Examiner's Report||6||
|Statement of Financial Activities||7||
|Balance Sheet|8|to|9|
|Cash Flow Statement||10||
|Notes to the Cash Flow Statement||11||
|Notes to the Financial Statements|12|to|18|
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 03950747)
## 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).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The charity's objects are to promote any charitable purpose for the benefit of the community in Wrexham County Borough, by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress.
## **Aims, Objectives, Strategies and Activities for the Year**
Wrexham & District Citizens Advice Bureaux aims to provide free, confidential, impartial and independent advice and information for the benefit of the local community, 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 to the continuing provision of high-quality advisory services to the local community the primary objectives for the year were to extend the means of service provision 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. Advertisements were placed in the local press for advisory staff both as paid employees and volunteers, induction and training being provided to the extent that necessary knowledge and skills were not pre-existing.
The trustees have paid due regard to guidance issued by the Charity Commissioners in deciding what activities the charity should undertake.
The principal activity of Citizens Advice remained the provision of free, confidential, independent and impartial advice, information and counsel for members of the public. This is provided through one main bureau and several outreaches in the borough. In addition to general advice the following specialist advisory services were provided:
- Single advice fund debt specialist
- Single advice fund basic income pilot
- Community council outreach service
- Warmer Wales & EAP energy project
- Forces for energy 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 at community venues throughout the borough.
Page 1
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 03950747)
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
## **OBJECTIVES AND ACTIVITIES**
## **Significant activities**
During the year Wrexham & District Citizens Advice Bureaux worked with nearly 4,000 clients, and dealt with over 20,000 different issues, identified £1,104,857 worth of debts that clients have been assisted with either writing off through insolvency methods (Debt Relief Order) or setting up repayment plans where appropriate and assisted clients in maximising their income by £5,323,454. Through our work this maximised figure is income which has been brought into the County.
We are experiencing an increase in very complex cases which are taking longer to address. Issues for clients and their everyday lives are increasing, with the cost of living crisis having a severe impact. We are also spending a lot more time working with clients who are experiencing mental health problems.
Thanks to funding from Tudor Trust we continue to develop our 3-year partnership project with Advance Brighter Futures offering an early intervention and prevention service to clients to stop the escalation into a mental health pathway.
In addition thanks to funding from the Veterans Foundation we were able to expand our support for veterans. Thanks to funding from the Guardian, via National Citizens Advice we were able to increase our outreach to the gypsy and traveller communities.
## **Volunteers**
Wrexham & District Citizens Advice Bureaux receives help and support in the form of voluntary assistance in advising the public and administering the charity. We are very grateful to our volunteers for their time and commitment.
## **FINANCIAL REVIEW**
## **Financial position**
The net assets of the Wrexham Citizens Advice Bureaux at the 31st March 2025 were £587,574 (2024: £553,534). Total income for the year was £713,777 (2024: £691,999) and total expenditure for the year was £679,791 (2024: £668,513).
The charity did not have any borrowings from either providers of funding or other sources at the balance sheet date.
## **Principal funding sources**
The directors extend their gratitude to Wrexham county borough council who continue to support the core operating capacity of the charity. Additionally, we thank the following for project specific funding:
- The Welsh Assembly through National Citizens Advice
- Wrexham county borough council
- Community councils- Acton, Gwersyllt, Broughton, Penycae and Rhos
- Moondance Foundation & National Grid through National Citizens Advice
- Tudor Trust
- Splash Community Trust
- Energy Redress through Citizens Advice Denbighshire
- The Veterans Foundation
- The Guardian, through National Citizens Advice
- National Citizens Advice
## **Investment policy and objectives**
As required in its memorandum paragraph 4 in furtherance of its objects, and for no other purposes, the charity has the power to invest the monies of the charity, not immediately required for its purposes, in or upon such investments, securities or property 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
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 03950747)
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
## **FINANCIAL REVIEW**
## **Reserves policy**
Under citizens advice head office membership compliance, Wrexham Citizens Advice Bureaux must maintain a level of reserves that is necessary to enable the charity to be managed efficiently and to provide a buffer. The National 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 currently £25,000 (2023: £nil)
Allocated to bureau are transfer costs from various project sources and the charity allocates some of this project funding allowances towards designated funds for the charity and, therefore, will meet full compliance of the citizens advice membership.
## **FUTURE PLANS**
Wrexham & District Citizens Advice Bureaux aims to continually improve access to its services.
- To develop new ways in which people can access our services in order to improve accessibility
- To obtain new project funding and progress specialist work
- To network more with potential partners to work 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**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **Recruitment and appointment of new trustees**
Trustees, who are also directors of the company, are elected from the local community. The trustees keep its membership under annual review to ensure that there is effective representation from the local community. No other persons or bodies external to the charity were entitled to appoint persons to the trustee board.
Trustees must be a permitted person as defined by the Charities Act and of relevant skill or knowledge to the benefit of the Wrexham & District Citizens Advice Bureaux. Trustees are personally responsible for ensuring their skills and knowledge are maintained to a standard which encompasses changes in legislation impacting on the operational activities of the trust.
## **Organisational structure**
The trustees who have served during the year and since the year end are set out on page 4. Trustees are subscribers to the memorandum of association and the trustees are legally responsible for the overall management and control of the Wrexham & District Citizens Advice Bureaux. They hold at least four ordinary meetings in each year.
## **Decision making**
Wrexham & District Citizens Advice Bureaux is governed by its trustee board, which is responsible for setting the strategic direction of the organisation and the policy of the charity. The trustees carry the ultimate responsibility for the conduct of the bureau and for ensuring that the charity satisfies its legal and contractual obligations. Trustees meet as a minimum quarterly and delegate the day-to-day operation of the organisation to the chief executive officer. The trustee board is independent from the management. A register of members' interests is maintained at the registered office, and is available to the public.
Page 3
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 03950747)
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Induction and training of new trustees**
On appointment a newly elected trustee must have, as a minimum, read and accepted the memorandum of association and articles of association of the Wrexham & District Citizens Advice Bureaux and read, understood and accepted the duties and responsibilities of a trustee as outlined in the Charity Commissions booklets CC3 - The essential trustee: what you need to know, and CC3(a) - Responsibilities of charity trustees.
Newly elected trustees must understand in detail the ethos, vision and objectives of the Wrexham & District Citizens Advice Bureaux.
## **Wider network**
Wrexham & District Citizens Advice Bureaux is a member of ctizens advice, the operating name of the Citizens Advice Bureaux, which provides a framework for standards of advice and casework management as well as monitoring progress against these standards. Operating policies are independently determined by the trustee board in order to fulfil its charitable objects and comply with the national membership requirements.
## **Related parties**
The Wrexham & 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. Where one of the trustees holds the position of trustee/director of another charity they may be involved in discussions regarding that other charity but not in the ultimate decision-making process (non-voting).
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered Company number** 03950747 (England and Wales)
## **Registered Charity number**
1080737
## **Registered office**
35 Grosvenor Road Wrexham LL11 1BT
## **Trustees**
C Bettley Retired (resigned 26.6.24) M J Davies Fire safety practitioner (resigned 11.9.25) M Goldstein Retired (appointed 24.7.24) A Jones Charity worker (resigned 6.12.24) J Kent Crown Servant A Lewis Accountant H Piggott Retired A Shields Retired (appointed 9.10.24) R Wiggs Self-employed (appointed 9.10.24) (resigned 27.10.25) R D Williams Solicitor R Wright Barrister (resigned 18.6.24) S Harrison (appointed 24.7.25)
## **Company Secretary**
E J Morton
Page 4
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 03950747)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
## **REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner**
T Perkins T Perkins Accountancy 25 Grosvenor Road Wrexham LL11 1BT
## **Bankers**
Barclays Bank plc 51-52 Hope Street Wrexham LL11 1BB
Approved by order of the board of trustees on 26th November 2025 and signed on its behalf by:
H Piggott - Trustee
Page 5
## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX
## **Independent examiner's report to the trustees of Wrexham and District Citizens Advice Bureaux ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2025.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors 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 and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Accounting Technicians, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have 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 Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
T Perkins
T Perkins Accountancy 25 Grosvenor Road Wrexham LL11 1BT
26th November 2025
Page 6
## WREXHAM AND DISTRICT CITIZENS ADVICE
## BUREAUX
## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
3,526
**Charitable activities**
4
Advice & guidance
117,000
Investment income
3
5
**Total**
120,531
**EXPENDITURE ON**
Raising funds
-
**Charitable activities**
5
Staff costs
72,802
Delivery costs
-
Premises costs
-
Other
7,784
**Total**
80,586
**NET INCOME/(EXPENDITURE)**
39,945
**RECONCILIATION OF FUNDS**
Total funds brought forward
273,493
**TOTAL FUNDS CARRIED FORWARD**
313,438|Restricted
funds
£
-
593,245
-
593,245
32,307
475,808
65,001
26,089
-
599,205
(5,960)
280,095
274,135|31.3.25
Total
funds
£
3,526
710,245
5
713,776
32,307
548,610
65,001
26,089
7,784
679,791
33,985
553,588
587,573|31.3.24
Total
funds
£
3,099
688,894
6
691,999
35,380
546,479
54,813
23,875
7,966
668,513
23,486
530,102
553,588|
|---|---|---|---|
The notes form part of these financial statements
Page 7
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 03950747)
## BALANCE SHEET
## 31ST MARCH 2025
|Unrestricted
funds
Notes
£
**FIXED ASSETS**
Tangible assets
11
63,059
**CURRENT ASSETS**
Debtors
12
421
Cash at bank and in hand
265,647
266,068
**CREDITORS**
Amounts falling due within one year
13
(15,689)
**NET CURRENT ASSETS**
250,379
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
313,438
**NET ASSETS**
313,438
**FUNDS**
15
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
274,135
45,440
27,037
72,477
(72,477)
-
274,135
274,135|31.3.25
Total
funds
£
337,194
45,861
292,684
338,545
(88,166)
250,379
587,573
587,573
313,438
274,135
587,573|31.3.24
Total
funds
£
344,299
11,010
253,730
264,740
(55,451)
209,289
553,588
553,588
273,493
280,095
553,588|
|---|---|---|---|
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 required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.
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.
The notes form part of these financial statements
continued...
Page 8
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 03950747)
## BALANCE SHEET - continued 31ST MARCH 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 26th November 2025 and were signed on its behalf by:
A Lewis - Trustee
The notes form part of these financial statements
Page 9
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX
|CASH FLOW STATEMENT
FOR THE YEAR ENDED 31ST MARCH 2025
31.3.25
Notes
£
**Cash flows from operating activities**
Cash generated from operations
1
19,729
Net cash provided by operating activities
19,729
**Cash flows from investing activities**
Purchase of tangible fixed assets
(1,322)
Interest received
5
Net cash used in investing activities
(1,317)
**Change in cash and cash equivalents in**
**the reporting period**
18,412
**Cash and cash equivalents at the**
**beginning of the reporting period**
2
240,263
**Cash and cash equivalents at the end of**
**the reporting period**
2
258,675|31.3.24
£
27,918
27,918
(218)
6
(212)
27,706
212,557
240,263|
|---|---|
The notes form part of these financial statements
Page 10
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX
## NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2025
## **1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
||||31.3.25|31.3.24|
|---|---|---|---|---|
||||£|£|
||**Net income for the reporting period (as per the Statement of Financial**||||
||**Activities)**||33,985|23,486|
||**Adjustments for:**||||
||Depreciation charges||8,427|8,485|
||Interest received||(5)|(6)|
||(Increase)/decrease in debtors||(34,851)|6,240|
||Increase/(decrease) in creditors||12,173|(10,287)|
||**Net cash provided by operations**||19,729|27,918|
|**2.**|**ANALYSIS OF CASH AND CASH EQUIVALENTS**||||
||Cash in hand||31.3.25
£
23|31.3.24
£
42|
||Notice deposits (less than 3 months)||292,661|253,688|
||Overdrafts included in bank loans and overdrafts falling due within one year||(34,009)|(13,467)|
||Total cash and cash equivalents||258,675|240,263|
|**3.**|**ANALYSIS OF CHANGES IN NET FUNDS**||||
||**Net cash**|At 1.4.24
£|Cash flow
£|At 31.3.25
£|
||Cash at bank and in hand|253,730|38,954|292,684|
||Bank overdrafts|(13,467)|(20,542)|(34,009)|
|||240,263|18,412|258,675|
||**Total**|240,263|18,412|258,675|
The notes form part of these financial statements
Page 11
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX
## 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 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 committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the 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 fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost Plant and machinery - 15% on reducing balance Computer equipment - 33% on reducing balance
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 12
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025
## **2. DONATIONS AND LEGACIES**
31.3.25 31.3.24 £ £ Donations 3,526 3,099 **INVESTMENT INCOME** 31.3.25 31.3.24 £ £ Interest receivable - trading 5 6
## **3. INVESTMENT INCOME**
## **4. INCOME FROM CHARITABLE ACTIVITIES**
Included in income form charitable activities is a sum of £115,000 received from Wrexham county borough council (2024: £115,000).
## **5. CHARITABLE ACTIVITIES COSTS**
|Staff costs
Delivery costs
Premises costs|Direct
Costs
£
548,610
65,001
26,089
639,700|
|---|---|
## **6. SUPPORT COSTS**
|**SUPPORT COSTS**|||
|---|---|---|
|Other resources expended||Governance
costs
£
7,784|
|**NET INCOME/(EXPENDITURE)**|||
|Net income/(expenditure) is stated after charging/(crediting):|||
|Depreciation - owned assets|31.3.25
£
8,427|31.3.24
£
8,485|
## **7. NET INCOME/(EXPENDITURE)**
continued...
Page 13
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025
## **8. 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.
## **9. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Management & administration
Advice delivery|31.3.25
£
499,733
36,157
12,721
548,611
31.3.25
3
20
23||31.3.24
£
496,394
35,658
14,427
546,479
31.3.24
3
19
22|
|---|---|---|---|
No employees received emoluments in excess of £60,000.
|**10.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
3,099
**Charitable activities**
Advice & guidance
115,000
Investment income
6
**Total**
118,105
**EXPENDITURE ON**
Raising funds
-
**Charitable activities**
Staff costs
80,693
Delivery costs
-
Premises costs
-
Other
7,966
**Total**
88,659|Restricted
funds
£
-
573,894
-
573,894
35,380
465,786
54,813
23,875
-
579,854|Total
funds
£
3,099
688,894
6
691,999
35,380
546,479
54,813
23,875
7,966
668,513|
|---|---|---|
continued...
Page 14
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025
|**10.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -**
Unrestricted
funds
£
**NET INCOME/(EXPENDITURE)**
29,446
**RECONCILIATION OF FUNDS**
Total funds brought forward
244,047
**TOTAL FUNDS CARRIED FORWARD**
273,493
**11.**
**TANGIBLE FIXED ASSETS**
Freehold
Plant and
property
machinery
£
£
**COST**
At 1st April 2024
358,328
77,563
Additions
-
-
At 31st March 2025
358,328
77,563
**DEPRECIATION**
At 1st April 2024
20,757
71,413
Charge for year
7,167
923
At 31st March 2025
27,924
72,336
**NET BOOK VALUE**
At 31st March 2025
330,404
5,227
At 31st March 2024
337,571
6,150
**12.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Accrued income
Prepayments|**continued**
Restricted
funds
£
(5,960)
286,055
280,095
Computer
equipment
£
3,910
1,322
5,232
3,332
337
3,669
1,563
578
31.3.25
£
45,440
421
45,861|Total
funds
£
23,486
530,102
553,588
Totals
£
439,801
1,322
441,123
95,502
8,427
103,929
337,194
344,299
31.3.24
£
10,021
989
11,010|
|---|---|---|
continued...
Page 15
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025
## **13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Bank loans and overdrafts (see note 14)
Social security and other taxes
Credit card
Accrued expenses
Deferred income
**LOANS**
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
Designated reserve
**Restricted funds**
Capital grant
**TOTAL FUNDS**|At 1.4.24
£
48,493
225,000
273,493
280,095
553,588|31.3.25
£
34,009
9,758
1,280
3,151
39,968
88,166
31.3.25
£
34,009
Net
movement
in funds
£
39,945
-
39,945
(5,960)
33,985|31.3.24
£
13,467
9,536
843
3,051
28,554
55,451
31.3.24
£
13,467
At
31.3.25
£
88,438
225,000
313,438
274,135
587,573|
|---|---|---|---|
## **14. LOANS**
## **15. MOVEMENT IN FUNDS**
continued...
Page 16
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025
## **15. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Advice link
Acton community council
Broughton community council
Capital grant
NCA Energy
Guardian
Gwersyllt community council
Moondance
Penycae community council
Rhosllanerchrugog community council
Single advice fund
Tudor Trust
Vetrans foundation
WCBC - Cost of living
Wales council for voluntary action
Rhosddu community council
Glyn Ceriog community council
Cefn Mawr community council
Trussel
EOP Energy
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
Designated reserve
**Restricted funds**
Capital grant
**TOTAL FUNDS**|At 1.4.23
£
44,047
200,000
244,047
286,055
530,102|Incoming
resources
£
120,531
37,800
6,985
9,000
-
30,362
14,090
9,570
41,479
5,186
7,726
309,744
39,577
20,003
20,000
21,484
756
2,156
840
12,987
3,500
593,245
713,776
Net
movement
in funds
£
29,446
-
29,446
(5,960)
23,486|Resources
Movement
expended
in funds
£
£
(80,586)
39,945
(37,800)
-
(6,985)
-
(9,000)
-
(5,960)
(5,960)
(30,362)
-
(14,090)
-
(9,570)
-
(41,479)
-
(5,186)
-
(7,726)
-
(309,744)
-
(39,577)
-
(20,003)
-
(20,000)
-
(21,484)
-
(756)
-
(2,156)
-
(840)
-
(12,987)
-
(3,500)
-
(599,205)
(5,960)
(679,791)
33,985
Transfers
between
At
funds
31.3.24
£
£
(25,000)
48,493
25,000
225,000
-
273,493
-
280,095
-
553,588|
|---|---|---|---|
continued...
Page 17
WREXHAM AND DISTRICT CITIZENS ADVICE BUREAUX
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025
## **15. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Acton community council
Broughton community council
Capital grant
CAB - Cost of living
NCA Energy
Forces 4 energy
Guardian
Gwersyllt community council
Penycae community council
Rhosllanerchrugog community council
Single advice fund
Splash community trust
Tudor Trust
Vetrans foundation
Warmer Wales
WCBC - Cost of living
**TOTAL FUNDS**|Incoming
resources
£
118,105
6,652
9,000
-
13,846
20,948
21,903
28,181
9,121
6,296
6,296
335,003
1,740
42,000
11,429
41,479
20,000
573,894
691,999|Resources
Movement
expended
in funds
£
£
(88,659)
29,446
(6,652)
-
(9,000)
-
(5,960)
(5,960)
(13,846)
-
(20,948)
-
(21,903)
-
(28,181)
-
(9,121)
-
(6,296)
-
(6,296)
-
(335,003)
-
(1,740)
-
(42,000)
-
(11,429)
-
(41,479)
-
(20,000)
-
(579,854)
(5,960)
(668,513)
23,486|
|---|---|---|
## **16. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31st March 2025.
Page 18