Charity reglstration number 1085220 (England and Walesl
Company registratlon number 04099352
CITIZENS ADVICE SHROPSHIRE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

CITIZENS ADVICE SHROPSHIRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Chris Boote (Chair)
Andy Howitt
Joanne Harrison
Tony Hinkley
Paul Langton
Secretary
Paul Langton
Senior management
Jackie Jeffrey
Alison Alexander
lona Aylen
Dawn Ray
Rachel Storey
Nick W'llis
Harriet Hunt
Chief Executive Officer
Specialist Services Manager
Generalist Services Manager
Business Support Manager
Finan￿ Manager (appointed 12 June 2024)
Advice Services Manager (Resigned 21 March 2025)
Advice Services Manager (Appointed 19 May 2025)
Charlty numbér
1085220
Company number
04099352
Regulated by the Financial ConductAuthority FRN 617564
Reglstered offlce
Fletcher House,
15 College Hill,
Shrewsbury
Shropshlre
SY11LY
Audltor
Mr Robert Humphreys BEng FCA {Senior Statutory Auditor)
James, Holyoak & Parker Limited
1 Knights Court. Archers Way. Battlefield Enterprise Park,
Shrewsbury. SY13GA
Bankers
National Westminister Bank PLC
Shrewsbury Mardol Head, 8 Mardol Head
Shrewsbury. SY11HE
Investment Advlsers
Rathbones Investment Management Limited
Port of Liverpool Building. Pier Head, Liverpool L3 1 NW
Deposlt Providers
Flagstone
1st Floor, Clareville House. 26-27 Oxendon Street,
London SW1Y 4EL

CITIZENS ADVICE SHROPSHIRE
CONTENTS
Page
Chairman's statement
Trustees report
Independent auditor's report
9-11
Statement of financial activitles
12
Balance sheet
13
statement of cash flows
14
Notes to the financial ststements
15-28

CITIZENS ADVICE SHROPSHIRE
CHAIRMAN'S STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
The past 12 months have seen many changes in the UK and in our county but the pressures facing our clients do
not seem to have eased. We are all continuing to experien￿ rises in household bills. Although inflation rates have
slowed over the past 12 months many essential household costs continue to be high. This puts pressure on the
most vulnerable members of our community. working people on low incomes, pensioners and people relianl on
benefits who often struggle to make ends meel.
At Citizens Advice we have directed our resources to continue to help the most vulnerable people in the community
even though, like every other charity in the country. we are facing a squeeze on our finances. Our operating costs
have increased but our income has nol kept pace with these increases. We are looking for ways to become more
efficienl
As a charity we rely on the support of our funders to help us deliver services and we are grateful to all our funders
for the help they have given over the past year. We are pleased Shropshire Council was confident in our seNice
offer and, during 2024, awarded us two new contracts to deliver support across the county.
We wouldn't be able to do much at all without the untiring efforts of our paid staff and volunteers, including our
tiuslees. Everyone contributes and helps make Shropshire a better place.
As Chair I have Ihe privilege of leading a fantastic charity and I want to pla￿ on record my appreciation of
everything people do lo help us deliver our mission. Thank you. I wish l could offer a more hopeful future bul there
is great uncertainty in the world we all live in and this will bring more and new challenges for us to face. I'm
confident we are well placed to adapt and will continue to make a positive difference to the lives of thousands of
people in the year to come.
Chris Boote
Chalrman
Date..

CITIZENS ADVICE SHROPSHIRE
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees (tiustees) (who are also directors of the charity for the purposes of the Companies Act) present their
report and audited financial stalements for the year ended 31 March 2025. Which are also prepared to meet the
requirements for a directors, report and accounts for Companies Acl purposes.
The financial statements have been prepared in accordance with the accounling policies set out in note 1 to the
financial statements and comply with Citizen Advice Shropshire's governing document, the Companies Act 2006,
FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charilies SORP
"Accounting and Reporting by Charities.. Statemenl of Recommended Practice applicable to charities preparing thelr
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102)"
Objectives and actlvltles
The charity's purposes, as set out in the objects contained in the charity's Articles ofAssociation, are to promote any
charitable purpose for the public benefit by the advancement of education, the proledion and preservation of health
and the relief of poverty, sickness and distress in particular, but without limitation, for the benefit of the community in
Shropshire and surrounding areas.
The charity's objects are defined as above. Our aims are focused on..
To provide the advice people need for the problems they face, and
To improve the policies and practices that affect people's live8
Our service provides free, independent, confidential and impartial advice to everyone on their rights and
responsibilities. We value diversity, promote equality and challenge discrimination.
The area of beneflt refers to the whole community of Shropshire and for National Projects, England & Wales. Our
seNice delivery model is a mix of telephone, face to face support and referral pathways in to our Single Poinl of
Referral (SPORI lo provide this.
Our key objectives for 2024125 were..
Strateglc alm A.. Develop servlces for vulnerable adults and support dlsadvantaged and hard to reach
communitles. For our funders, there is a move away from buildings-based work lo neighbourhood and community
working to support those most in need - 'One Shropshire,. Developing this will, therefore, influence our service
delivery model going fo￿ardS which will require a balance of telephone, face to face support and referral pathways
in to our Single Point of Referral.
Strategic alm B: Support and develop our paid staff and volunteets. Our people remain our biggest asset and
we need to support and develop teams to be the best they can be. This will mean, as our paid staff team grows,
developing slaffing structures to support this and continuing to develop and support our volunteers,
Strateglc alm C: To malntaln flnanclal security and growth
Whilst we have been successful in recommissioning our core fvnding for the next 5 years, some of our new and
existing funding come with flat budgets. The cost of living crisis and inflation will mean that we have to find new
ways of securing income to cover risin9 Costs and salaries and not rely on our rese￿eS to support this.
Publlc benefit
All our charitable activities focus on providing the advice people need for the problems they face and are
und8rtaken specifically lo provide public benefit. The trustees have had due regard to the Charity Commission
guidance on public benefit and have complied.

CITIZENS ADVICE SHROPSHIRE
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achlevements and performance
The main areas of charitable activity are=
the provision of general advice and information services
the provision of specialist advice and casework services in the debt and welfare benefits categori@s of
social welfare law, and
Guidance on the new pension regulations.
We have continued lo work with stakeholders across the system developing the Prevention Strategy, Health
Inequalities Strategy and planning to move to more neighbourhood and community working to support those most in
need. As a result, we have been able to develop our Community Advice leam, increasing our presence locally and
delivered Advice First Aid training to local hubs and groups (supporting communities to access advi￿ and
information).
9,346 unique clients supported with 39,261 problems
55010 of our clients were from Shropshire and its borders with 450A of clients helped through our
participation on national phone lines including national debt line, Pension Wise and Universal Credit.. Help
to Claim.
Increased our face to face support in 10 community locations
Income gain for clients a total of £5.3 million
Our volunteers donate over 5,949 hours annually (average of 6 hours per person) to the charity a financial
Impact of £187,719 (financial value of activities and improved outcome5)
Social value of our support to the people we help £18.1 million
Public value of the work we do £26.1 million
Impact of our advice saving £2.4 million on public services such as health lo NHS and Shropshire Council
Throughout the year we have continued to offerAdvice and Infomalion in the following ways
Advic8 Line county-wide first point of contact telephone service. Details of Service hours and how to Contact
us can be found on our website V￿.cab$hf0pshlre.Ofg.Uk. This service is funded by Shropshire Council,
Market Draylon and Church Stretton Town Councils, local Parish Councils, Foodbanks, Trusts and Glient
donations
Shrewsbury registered office for face-to-face appointments I casework services.
Outreaches for appointments at agreed locations such as.. Oswestry. Whitchurch, Bridgnorth, Church
Stretlon, Bishop's Castle. Albrighton and Market Draylon.
Information and Self Help.
In addition to general advice, the following specialist services are provided:
Specialist provision includes specific subject areas such as debt advice (funded by the Money Advi
Service), Pension Wise and Universal Credit.. Help to Claim (main funder Department for Work and
Pensions}, and welfare benefits (funded by Shropshire Council - Enable)
Outreach seNices for 202412025 have been by phone and l or face-to-face. We have made special
arrangement to ensure our most vulnerable clients have been helped and have referral protocols in place
for organisations lo refer vulnerable clients in to the Charity via our Single Point of Referral (SPOR).
The IASS service provides Information, Advice and Support Service to children and young people aged O to
25 who have, or may have, Special Educational Needs or Disabilities (SEND), as well as their parents and
carers, This service is funded by Shropshire Council.

CITIZENS ADVICE SHROPSHIRE
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Contrlbutlon of Volunteers and Paid Staff
The charity's success could not have been achieved without the hard work and dedication of staff and volunteers.
Throughout 2024125 the service employed 41 paid workers (32 FTES) {2023124 41 paid workers, 32 FTES), and 20
volunteers (2023124.. 20 volunteers) together delivering some 17 (2023124: 18) projects, including the core setvice.
The contribution of our volunteers brings real added value lo the organisation worth over £148.715 if we had to pay
them. But volunteering benefits our volunteers too - they improve their skills, resilience, health and wellbeing, while
strengthening community engagement.
The charity is working hard lo review our approach to attracting and keeping paid staff and volunteers. It is our
intention to consistently monitor our approach to training, to provide an accessible and welcoming place to worf(.
Who used and beneflted from our servlces?
During the reporting year 9,346 unique clients {2023124.' 9,606) benefited from the services of Citizen5 Advice
Shropshire generating 38,934 contacts (2023124.. 37.323). We support people on any issue that they may face
however our most common enquiry area is welfare benefits and tax credits which makes up a total of 660A (2023124..
56%) of the issues we have supported on.
Clients continue to present with multiple problems and on average clients are presenting with 4.2 issues each. On
average clients are presenting 4.17 times each before their issues are resolved.
Factors Affectlng the Achlevement of Objectlves
Malntainlng sufficient funding to continue delivering the seNi¢e remains a continual challenge. The complexity of the
issues that clients are facing, and the additional challenges that clients are experiencing, places additional demands
on the service. The support networks that Were previously in place for people are changing and we are asked lo
offer support that falls outside the remit of direct advice. Where people are vulnerable, it is essential that we offer
support in a person-cenlred way and whilst necessary this can be resource inlensive.
A Focus on Penslon Wlse
This year, we celebrate 10 years of the Pension Wse ser41￿1
Citizens Advice Shropshire is one of 38 local Citizens Advice who have been delivering the government's Pension
Wise service since ils launch in April 2015. Pension Wse is a guidance service from MoneyHelper, that supports
people aged 50 and over with their defined contribution pension options.
This year Pension Wise..
Supported 83.000 clients with their pension options across the servlce in England, Wale5 and Northern
Ireland
Reduced the waiting time for an appointment. dropping from 30 days to an average of 18 days, meaniig
people could gel the support they needed quicker
Client satisfaction rates remained high, exceeding 91% across the year
Clients reported an increased confidence in recognising and avoiding pension scams, wtth 920k saying they
felt confident in Ihis area post a Pension Wise appointment.

CITIZENS ADVICE SHROPSHIRE
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Flnanclal revlew
The availability of funding in the charily sector remains difficult in a period of austerity- The charity is focused on
providing added value to ils funders from a base of sound financial management and ensuring that our 8eniices
remain relevant lo the strategic objectives of stakeholders at local and national level.
The charity is working hard to deliver a cost-effeclive service that genuinely meets the needs of our clients. It
remains a challenging prospect lo meet the increasing demand with significantly reduced fLtnding resources.
In the reporting period. the charity had a deficit of £29,373 (2023124.. £31,307 profit) from a total income of
£1,245,275 {2023124.' £1,185,931) and expenditure of £1,266,838 (2023124.. £1.217,882). At the year end the
charity's total funds stand at £984,395 (2023124.. £1,013,768) of which £984,395 {2023124'. £1,013,768) is
unrestricted.
Prlnclpal Fundlng Sources
The total income for the year of £1,245,275 represents a net increase of £59,344 compared to 2023124. The
trustees extend Iheir sincere gratitude to
• Albrighton Masons
Albrighton Coop Community Grant
. Albrighlon Craft Group
Albrighton Parish Council
Boningale Homes
Boningale Parish Council
Bridgnorth Food Bank
Citizens Advice
o Help to Claim
o Pension Wse
o Money and Pensions Service (MaPS) debt funding
Donington wlth Boscobel Parish Council
Hope Bagol Parish Meeting
Jane Higginson Trusl
Church Stretton Town Council
Ludlow Walkers Group
Market Drayton Action for Heallh
Market Drayton Town Council
Millie's Watch
Shropshire Council
o Advice, Advocacy and Welfare Benefits
o Enable- Better Off In Work
o Information Advice and Support Service - IASS
o Shaping Places Healthy Lives Programme
o UK Shared Prosperity Fund
Stockton Parish Council
. Trussel Trust
Thank you to all those individuals who donaled cash or through our on line funding page.
Going concern
After making further appropriate enquiries, the Trustees have a reasonable expectation that the company has
adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue lo
adopt the going concern basis in preparing the financial statements.

CITIZENS ADVICE SHROPSHIRE
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Reserves pollcy
The charity is required lo ensure Ihat free monies are available in each financial year to meet the day to day funding
requirements. The trustees have designated an amount equivalent to six months operaling expenditure. The value
of this will be calculated using an average of six months running costs based on the current annual budget. This is
reviewed on an annual basis, alongside its 3 year Strategic plan, annual budget and investment pollcy. The
reserves policy figure al Ihe end of 2024125 equates to £661.000 {2024-. £642,000). The free reserves (i.e.
unrestricted funds less designated and fixed assets) were £321,301 (2023124.. £266,506).
Investment policy
The investment policy is reviewed annually. The income provided by the investments were £21,596 (2024..
£24,416). realised gain of £12.547 {2024'. £7.027 loss) and a unrealised loss of £20,35712024= gain £70,285). This
reflects the markets the investment portfolio holds. The trustees use an investment management company
{Rathbones) for the portfolio allocation. The portfolio performance is reviewed periodically.
Information on fundraising practlces
The charity's fundraising approach has been minimallst as trustees do not consider It to be a risk. as the charlty
does not have an employeel volunteer fundraiser.
Key rlsks and Uncertainties
The trustees annually review the risk register of the charity. They have a duty to identify and review the risks to
which the charity is exposed to and ensure appropriate controls are in place to mitigate them.
Plans forfuture perlods
Our key objectives for 25126 remain the same as last year.
Strategic aim A.. Develop senilces for vulnerable adults and support dlsadvantaged and hard to reach
communltles. For our funders, there is a move away from buildings-based work to neighbourhood and community
working to support those most in need - 'One Shropshire.. Developing this will, therefore, influence our service
delivery model going forwards which will require a balance of telephone, face to face support and referral pathways
in to our Single Point of Referral.
Strateglc alm B: Support and develop our pald staff and volunteers. We have revised training plans for the
organisation and introduced an Employee Support Programme for staff. We have had a number of key vacancies
during the year which have delayed our further plans for work force development but after filling these essential
roles within the organisalion one of our key objectives in 2025126 is lo continue with this work.
Strateglc alm C: To maintain financlal securlty and growth
Vvhilst we have been successful in recommissioning our core funding for the nexi 5 years, some of our new and
existing funding come with flat budgets. The cost of living crisis and inflation will mean that we have lo lind new
ways of securing income to cover rising costs and salaries and not rely on our reserves to support Ihis. We will be
map the impact of government reorganisation and local devolution. to see how this will impact on our future funding
and partnerships.
Developing a sustainable service that meets the needs of our clients remains a priority of the trustee board ft)r
2025126. The charity will build on the work completed in the previous financial year to develop diversified funding
streams to increase our sustainabilily and enable us to build a diverse service thal is responsive to client needs.
The charity will continue to work to ensure that it delivers a cost-effective setvice. meaning Ihat we are not only
offering value for money lo our existing funders bul that we have a viable offer, whilst never compromising on the
high quality service that our clients expect and deserve.
During the year 2025126 we will improve our internal monitoring mechanisms ensuring that we have a clear
understanding of each element of the service, the benefrts of that are many - we can ensure that we are achieving
as much as we can possibly achieve and delivering an excellent service to our clients and our funders. and we can
also understand our business offer and can market our service accordingly.

CITIZENS ADVICE SHROPSHIRE
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management
The charity was formed as a private company limited by guarantee on 31 st October 2000 (Company Number:
04099352). The full name of the charity is Citizens Advice Shropshire and was registered with the Charity
Commission on 26th February 2001 {charily Number.. 1085220). It is governed by its Memorandum and Articles of
Association. The charity is also authoiised and regulated by the Financial Conduct Authority - FRN 617564.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to
the date of signature of the financial statements were..
Chris Boote (Chalr)
Andy Howitt
Penny Cooper
Joanne Harrison
Tony Hinkley
Paul Langton
Elaine Williams
Christopher Deaves
(Resigned 26 November 2024)
(Resigned 11 October 2024)
(Appointed 20 May 2025)
Recrultment and appolntment of trustees
The trustees meet at least 4 times per year. There is a Finance subcommittee and Operational subcommittee who
both have their own terms of reference and report to the main Trustee Board.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and
guarantee lo contribute £10 in the event of a winding up.
Trustees are elected lo the Board ft)r a Ihree-year period and are appointed by a resolution of its members at an
AGM. The trustees have powers to co-opt members who shall retire at the following AGM and may offer themselves
for re-electlon.
Trustees are recrulted Ihrough an open and transparent selection and interview process. Recruitrnent to the truslee
board aims to reflect the diversity of the community within which the charity is located. New trustees are inviled to
initial discussions with the chair about the nature and purpose of the charity and are then invited to attend and
observe trustee meetings. After their appointment new trustees are provided wllh an induction pack, access to
online information and trustee training.
Wider network
The Gharily is a member of Citizens Advice, the operating name of the National Association of Cilriens 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 Irustees in order to fulfil
its charitable objects and comply with the national membership requirements.
Organisatlonal structure
The Chief Executive (CEO) lJa¢kie Jeffrey) of the charity has been appointed by the trustees to manage the day-to-
day operations of the charity. In addition. there is an eXperIen￿d team of paid staff and volunteers who are key to
the service offered by the charity.
Appraisal of the Chief Executive is the responsibility of the trustees. as is the setting of the Salary. The remainder of
the charity's key management personnel are set by the CEO.
Funds held as custodian trustee
The charity is the lead partner for various charitable projects and receives money on behalf of third party
organisations. All money is paid over and excluded trom the income and expenditure of the charity.
ststement of trustees responslbllltles
The truslees, who are also the directors of Citizens Advice Shropshire for the purpose of company law, are
responsible for preparing the Trustees Report and the financial statements in accordance wilh applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

CITIZENS ADVICE SHROPSHIRE
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Company law requires the trustees to prepare financial statements for each financial year which give a Irue and fair
view of the state of affairs of the charity and of the incoming resources and application of resources, including the
income and expenditure, of the charitable company for that year.
In preparing these financial statemenls, 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.,
slate whether applicable UK Accounting Standards have been followed. subject to any material departures
disclosed and explained in the financial statements., and
prepare the financial statements on the going Goncern basis unless it is inappropriate to presume that the charity
will continue in operation.
The twstees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and deteclion of fraud and other irregularities.
Auditor
In accordance with the company's articles. a resolution proposing that James Holyoak & Parker Limited be
reappointed as auditor of the company will be put at a General Meeting.
Small company provisions
This report has been prepared in accordance with the provisions appllcable to companies entitle lo the small
companies, exemption.
The truste
port was approved by the Board of Trustees.
Paul La
Trustee
lon
Date..
rfAk

CITIZENS ADVICE SHROPSHIRE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CITIZENS ADVICE SHROPSHIRE
Oplnlon
We have audited the financial statements of Cib'zens Advice Shropshire (the 'charity') for the year ended 31 March
2025 which comprise the statement of financial activities, the balance sheet. the statement of cash flows and noles
to the financial stalemenls. including significant accounting policies The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial
Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (Uniled
'ngdom Generally Accepted Accounting Practice).
In our opinion, the financial statements-.
give a true and fair view of Ihe state of the charitable company's affairs as at 31 March 2025 and of its
incoming resources and application of resources, for the year then ended-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting practi￿.,
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basls for oplnlon
We conducted our audit in accordance with Intemational Standards on Auditing (UK) IISAS {UK)) and applicable
law. Our responsibilities under those standards are furlher described in the AuditoRs r8sponsibililies for the audit ol
the financial slat&menls section of our report. We are independent of the charity in accordance with th8 ethical
requirements that are relevant to our audit of the finanual statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance wilh these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relatlng to going concern
In audiling the financial statements, we have concluded that the trustees use of the going concern basis of
accounting in Ihe 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 charity's ability lo continue a5 a going
concern for a period of al least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the
relevant sections ol this report.
Other Informatlon
The other information comprises the information included in the annual report other than the financlal statements
and our audilor's report Ihereon. The trustees are responsible for the other information contained wlthin Ihe annual
report. Our opinion on the financial statements does not cover the other information and we do not express any form
of assurance conclusion Ihereon. Our responsibilily is lo 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 course of the audit, or otherwise appears to be materially misstated. If we identify such malerial inconsistencles
or apparent material misstatements, we are required to determine whether this gives rise lo 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 whlch we are requlred to report by exception
We have nothing to report in respect of the followtng matters in relation to which the Charitie5 (Accounts and
Reports) Regulations 2008 requires us to report to you if. in our opinion:
the information given in Ihe financial statements is inconsistent in any material respect with the Irustees
report., or
sufficient accounting records have not been kept,. or
the financial statements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our audit.

CITIZENS ADVICE SHROPSHIRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CITIZENS ADVICE SHROPSHIRE
Responslbllltles of trustees
As explained more fully in the statement of trustees responsibilities, the Iru5tees, who are also the directors of the
charity for the purpose 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 intemal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misstalement, whether due to fraud or
error. In preparing the financial statements. the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing. as applicable, matters related lo 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 realistlc alternative but to do so.
Audltorfs rosponslbllities for the audlt of the flnanclal statements
We have been appointed as auditor 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 misslatement, whether due to fraud or error. and to issue an auditorfs report that includes our opinion.
R8asonable 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 misstalement when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expeded to influence
the economic decisions of users taken on Ihe basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
The audit team obtained an understanding of the legal and regulatory frameworks that are applicable to the
Company and determined that the most significant are those that relate lo the reporting framework (FRS102 and the
Companies Act 2006), Ihe relevant tax compliance regulations, employment law, Health and Safety Regulations and
the EU General Data Protection Regulalion IGDPR).
We understood how the company is complying with these frameworks by making enquiries of management and
those responsible for legal and compliance procedures.
We assessed the susceptibility of the Company's financial statements to material misstalemenl, including how fraud
might occur by meeting with key managemenl to understand where they considered Ihere was a susceptibility to
fraud. Based on our understanding, our procedures involved enquiries of management and those charged with
governance, manual journal entry testing. cashbook reviews for large and unusual items and the chaI￿nge of
significant accounting estimates used in preparing Ihe financial statements.
Because of the inherent limitations of an audit, there is a risk thal we will not detect all irregularities, including those
leading to a material misstatement in the financial statements or non-compliance with regulation. This risk
increases the more that compliance wilh 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 norFcompliance. The risk is
also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional
concealment, forgery, collusion, omission, or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. https:11
www.frc.org.uklauditorsresponsibilities. This description forms part of our auditors report.
Use of our roport
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounls
and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees
those matters we are required to slate to them in an auditor's 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 charity and the charily's
trust8es as a body, for our audit work, for this report, or for the opinions we have fomied.
10-

CITIZENS ADVICE SHROPSHIRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CITIZENS ADVICE SHROPSHIRE
Mr Rob8rt Humphreys BEng FCA (Senior Statutory Audltor)
For and on behalf of James Holyoak & Parker Limited, Statutory Auditor
Chartered Accountants
1 Knights Court
Archers Way
Battlefield Enterprise Park
Shrewsbury
SY13GA
Date: .
loh.lqo.￿ .
James Holyoak & Parker Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for
appointment as auditor of a company under section 1212 of the Companies Act 2006.
11

CITIZENS ADVICE SHROPSHIRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
funds
funds
2025
2025
Total Unreslricted Restricted
funds
funds
2024
2024
Total
2025
2024
Notes
Income from:
Donations and legacies
Charitable activities
Investments
32,847
664.903
24,316
930
33,777
522,279 1,187,182
24,316
47,952
613.132
29,119
47,952
495.728 1,108,860
29,119
Total income
722,066
523,209 1,245,275
690,203
495,728 1,185,931
Expenditure on:
Raising funds
Charitable activities
8,196
682,512
8,196
576,130 1,258,642
184
683,563
184
534,135 1,217,698
Total expenditure
690.708
576,130 1,266,838
683,747
534,135 1,217,882
Net galnsl{losses) on
inve51menls
12
(7.810)
(7,810)
63,258
63,258
Net Incornel(expendlture)
23.548
(52.921)
(29,373)
69,714
(38,407)
31,307
Transfers between
funds
(52.921)
52.921
118,377)
18,377
Net movement In
funds
(29.373)
(29,373)
51,337
(20,030)
31,307
Reconciliatlon of fund5:
Fund balances at 1 Aprll 2024
1.013.768
1,013,768
962,431
20,030
982,461
Fund balances at 31 March
2025
984,395
984,395
1,013,768
1,013,768
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
12-

CITIZENS ADVICE SHROPSHIRE
BALANCE SHEET
ASAT31 MARCH 2025
2025
2024
Notes
Flxed assets
Tangible assets
Investments
14
15
2,093
846,466
5,015
923,685
848,559
928,700
Current assets
Debtors
Cash at bank and in hand
16
43,766
183,906
422,023
159,569
227,672
581,592
Credltors: amounts falllng due wlthln
one year
18
(91,836)
1496,524)
Net current assets
135,836
85,068
Total assets less current Ilabllltles
984,395
1,013,768
The funds of the charlty
Unrestricted funds
Unrestricted funds - revaluation
21
21
939,123
45,272
948,139
65,629
984,395
1,013,768
The
'nancial statements were approved by the trustees on .1.?.. ....
ZOLS
Chris Boote (Chair)
Trusteg
Company registration number 04099352 (England and Wales)
13-

CITIZENS ADVICE SHROPSHIRE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operatlng activities
Cash absorbed by operations
24
(69,388}
{93,338)
Investlng aclivltles
Purchase of investments
Proceeds from disposal of investments
Investment income received
1110,496)
179,905
24,316
1133,121)
136,132
29,119
Net cash generated from Investlng actlvltles
93,725
32,130
Net cash generated from flnanc(ng activities
Net Increasel(decrease) In cash and cash
equlvalents
24,337
161,2081
Cash and cash equivalents al beginning of year
159,569
220,777
Cash and cash equlvalents at end of year
183,906
159,569
14-

CITIZENS ADVICE SHROPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcles
Charity Informatlon
Citizens Advice Shropshire is a private company limited by guarantee, and a registered charity in England I
Wales
The company number is 04099352 (England & Wales). and the registered charity number is
1085220. In the event of the charity being wound up. the liability in respect of the guarantee is Imited lo £10
per member of the charily, The address of the registered office is Fletcher House, 15 College Hill, Shrewsbury,
Shropshire, SY1 1LY. The nature of the charity's operations and principal activities are that of support and
advisory services for the benefit of Ihe general public.
The charity constitutes a public benefil enlity as defined by FRS 102. The financial statements have been
prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting SlandaKI
applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2019 , the Financial Reporting
Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the
Companies Act 2006 and UK GenerallyAccepted Practice as it applies from 1 January 2015.
The financial statements are prepared on a going concern basis under the historical cost convenlion, modified
to include certain items at fair value.
The significant accounting policies applied in the preparation of these financial stalemenls are set out below.
These policies have been consistently applied to all years presented unless otherwise stated.
1.1 Accountlng conventlon
The financial statements have been prepared in accordance with the charity's governing document, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic ol
Ireland. ("FRS 102.1 and the Charities SORP "Accounting and Reporting by Charilies.. Statement ol
Recommended Practice applicable lo Charities preparing their accounts in accordance with Ihe Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The
charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial slatements are rounded to the nearest £.
The financial statements have been prepared under the historical cosl convention, modified lo include certain
items at fair value. The principal accounling policies adopted are set oul below.
1.2 Golng concern
At the time of approving the financial slatemenls, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt Ihe going concern basis of accounting in preparing the Iinancial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the discrelion of the trustees in furtherance of their charitable
objectives.
Reslricled funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
15-

CITIZENS ADVICE SHROPSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcies
(Continued)
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts Can be measured reliably. and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at Ihe lime of the donation.
Legacies are recognised on receipt or olheTwise if the charity has been notified of an impending distribution.
the amount is known, and receipt is expected. If the amount is not known. the legacy is treated as a
contingent asset.
Donated services and facilities are included at the value to the charity where this can be quantified and is
material. The value of services provided by volunteers has not been included in these accounts.
1.$ Expenditure
Expenditure is recognised once there is a legal or constructive obllgation to transfer economic benefit to a
third party, 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 classified by activity. The costs of each activity are made up of the total of dir&t costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute lo more than one activity and
support costs which are nol attributable to a single activity are apportioned between those aclivllies on a basis
onsistent with the use of resources. Central staff and other support costs are allocated on the basis of time
spent.
1.6 Tangible flxed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Office Equipment
Computers
Over 10 years on a straight line basis
Over 3 years on a straight line basis
The gain or loss artsing on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset. and is recognised in the st8tement of financial activities.
1.7 Flxed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and afe
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel(expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Impalrment of flxed assets
At each reporting end date, the charity revievts the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss {if any).
16-

CITIZENS ADVICE SHROPSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcies
(Contlnued)
1.9 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-lerm liquid
investments with original maturities of ihree months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.10 Financlal Instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments Basic financial instruments are initially recognised at Iransaclion value and subsequently
measured at the present value of future cash flows (amortised cost). Financial assets held al amorttsed cost
Gomprise cash at bank and in hand and debtors excluding prepayments.
Financial liabilities held at amortised cost comprise creditors excluding deferred income and ta￿￿10n payable.
Financial liabilities that are provisions are held at fair v21ue. No discounting has been applied on the basis that
the periods over which amounts will be settled are such that any discounting would be immaterial.
1.11 Taxatlon
The company, being a registered charity wilh minimal trading income, has been granted exemption from tax
under Section 505 of the Income and Corporation Taxes Act 1988. No provision for taxation has therefore
been made in these accounts.
1.12 Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid nel of any trade discounts due.
1.13 Creditors and provlslons
Creditors and provisions are recognised where the charity has 8 present obligalion resulting from a past event
that will probably result in the transfer of funds to a third party and the amount due lo settle the obligation can
be measured or eslimated reliably. Creditors and provisions are normally recognised al their settlement
amount after allowing for any trade discounls due.
Crftlcal accountlng estlmates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assels and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors thal
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are rewewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donatlons and legacies
Unrestricted Restrlcted
funds
funds
2025
2025
Total Unrestrlcted Restrlcted
funds
funds
2024
2024
Total
2025
2024
Donalions and gifts
32,847
930
33.777
47,952
47,952
17-

CITIZENS ADVICE SHROPSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from charitable activitles
Unrestrlcted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Income
General Advice
Debt Advice
Benefits advice
Pensions guidance
664,903
61.464
100,548
217.410
142.857
726,367
100,548
217,410
142,857
613.132
84.800
102,040
169,554
139,334
697,932
102,040
169.554
139,334
664,903
522,279 1,187,182
613,132
495,728 1,108,860
Income from Investments
Unrestrlcted Unrestrl¢ted
funds
funds
2025
2024
Income from lisled investments
Interest receivable
21,598
2,720
24,416
4,703
24,316
29,119
Expenditure on ralslng funds
Unrestrlcted Unrestrlcted
funds
funds
2025
2024
Fundraislng and publicity
Investment fees
8,196
184
18

CITIZENS ADVICE SHROPSHIRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expendlture on charltable actlvities
Unrestrlcted Restrl¢ted
2025
2025
Total Unrestricted Restricted
2025
2024
2024
Total
2024
General advice
Debt advice
Benefits advice
Pension guidance
682.512
73.368
109.631
226.786
166,345
755,880
109,631
226,786
166,345
683,563
81,312
133,783
17D,580
148,460
764,875
133,783
170,580
148,460
682,512
576,130 1,258,642
683.563
534,135 1,217,698
19-

CITIZENS ADVICE SHROPSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Analysls of expendlture on charitable activlties- current year
Allocatlon
Basls
General
Advice
Debt
Advice
Benefits
Advice
Pensions
Guidance
Total
2025
Dlrect costs
Salaries
staff & volunteers
Office costs
Premises Costs
Other costs
Direct
Direct
Direct
Direct
Direct
533,374
10,564
10.751
200
476
80,534
57
538
158.698
498
5.480
124,713
86
893
897,319
11.205
17.462
200
476
Support costs
Salaries
Olher support costs
staff hours
Staff hours
111,195
89,320
15.803
12.699
34,987
27,123
22,928
17,925
184.913
147,067
Total expenditure on
charitable activities
755,880
109.631
226,786
166,345 1,258,842
8a
Analysls of expendlture on charltable actlvltles- prlor year
Allocatlon
Basls
General
Advlce
Debt
Advlce
Beneflts
Advice
Penslons
Guldance
Total
2024
Direct costs
Salaries
Staff & volunteers
Office costs
Premises costs
Direct
Direct
Direct
Direcl
560,458
11,213
8.781
3.926
108,405
221
993
53
133,312
896
1,713
121,884
924,059
12,330
11,562
3,979
75
Support Gosts
Salaries
Other support costs
Staff hours
Staff hours
86,540
94,141
14,327
9,784
20,541
14.118
15,269
11,232
138,677
129,275
Total expenditure on
charitable activities
765,059
133,783
170,580
148,460 1,217,882
-20-

CITIZENS ADVICE SHROPSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Net movement in funds
2025
2024
The net movement in funds is stated after chargingl{crediting)'.
Fees payable to the charity's auditor..
for the audit of the Charity's financial stalements
for other accounting services
Depreciation of owned tangible fixed assets
ProfiV(Lossl on disposal of fixed asset investments
3,800
5.317
2,922
12,547
3,000
5,040
2,921
(7.027)
10 Trustees
None of the trustees (or any persons connected with them) received any remuneration during the year. but 3
of them were reimbursed a total of £1.026 travelling expenses (2024- 3 reimbursed £1,287).
11 Employees
2025
Full Tlme
Equlvalent
2025
Head
Count
2024
Full Tlme
EquSvalent
2024
Head
Count
The average number of employees analysed
by functlon:
Advice workers and support staff
Key management personnel
27
35
27
35
Total
32
41
32
41
Employment costs
2026
2024
Wages and salaries
Social security costs
Pension {d8fined conlribulion)
954,071
75,070
53,091
935,599
73.513
51,624
1.082,232
1,060,736
No employee received remuneration amounkn'ng to more than £60.000 in the period (2023124: None)
Remuneratlon of key management personnel
The key management personnel of the charity comprise the Chief Executive Officer. Specialist & Advice
Services Managers, Business Support Manager and Finance Manager. The total employee benefits of Ihe key
management personnel of the charity were as follows..
2025
2024
Aggregate compensation
254.894
198,247
21

CITIZENS ADVICE SHROPSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Gains and losses on Investments
Unrestrlcted Un restrlcted
funds
funds
2025
2024
Gainsl(losses) arising on:
Revaluation of investments
Sale of investments
(20,357)
12,547
70,285
(7,027)
(7,810)
63,258
13 Taxatlon
The charity is exempl from taxation on its activilies because all its income is applied for charitable purposes.
14 Tanglbl6 fixed assets
Computers
Total
Equlpment
Cost
At 1 April 2024
Disposals
84,963
{21,581)
46,404
(29,583)
131,367
(51,164)
At 31 March 2025
63,382
16,821
80,203
Depreclatlon and Impairment
At 1 April 2024
Depreciation charged in the year
Eliminated in respect of disposals
83,835
330
(21,581)
42,517
2,592
(29,583)
128,352
2,922
(51,164)
At 31 March 2025
62,584
15,526
78,110
Carrylng amount
At 31 March 2025
798
1,295
2,093
At 31 March 2024
1,128
3,887
5,015

CITIZENS ADVICE SHROPSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Flxed asset Investments
Listed
Investments
Cost or valuation
At 1 April 2024
Additions
Valuation changes
Disposals
923,685
110,496
120.1111
(167,604)
At 31 March 2025
846,466
Carrying amount
At 31 March 2025
846,466
At 31 March 2024
923,885
Fixed asset investments have been revalued to market value as at 31st March 2025 in line wilh the
Ralhbones Investment Management portfolio.
16 Debtors
2025
2024
Amounts falllng due wlthln one year:
other debtors
Prepayments and accrued income
18,429
25,337
359,558
62,465
43,766
422,023
-23-

CITIZENS ADVICE SHROPSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Funds received as agents
2025
2024
Received during the year
Paid to partners
Included in accruals
832,876
(832,043)
(833)
761,756
(761,7561
The charity 15 the lead partner for various charitable projects and receives money on behalf of Ihird-party
organisalions, all money is paid over to the third parties and excluded from Ihe income and expenditure oflhe
charity.
18 Credltors: amounts falllng due within one year
2026
2024
Notes
Other laxation and social security
Deferred income
Trade creditors
Accruals
18,064
19.994
27,227
26,551
19,788
399,692
61,036
18,008
19
91,836
496,524
-24-

CITIZENS ADVICE SHROPSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Deferred Income
Deferred income is included in the financial statements as follows-
2025
2024
Deferred income is included wilhin..
Current liabilities
19,994
399,692
Movements in the year..
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
399,692
(393,128)
13,430
390,731
(390,731)
399,692
Deferred income at 31 March 2025
19,994
399,892
20 Restrlcted funds
The restricted funds of the charity comprises8 of the income held on Irust subject to specifi'c conditions by
donors as to how they may be used.
At 1 April
2024
Incoming
resources
Resources
expended
Transfers At 31 March
2025
General- SFPA
General- Shaping Pla￿8
DebtAdvice
Benefits Advice
Pensions Guidance
42,226
20,000
100,716
217,410
142.857
(46,454)
{26,914)
(109,631)
{226.786>
{166,345)
4,228
6,914
8,915
9,376
23,488
523,209
(576,130)
52.921
Previous year:
At 1 Aprll
2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
restated
restated
General- SFPA
General- Shaping Places
Debl Advice
Benefits advice
Pension Guidance
6,344
19,382
44,800
40.000
102,040
169.554
139.334
(39,6571
(41.6551
1133,7831
1170,580)
(148,460)
(11,4871
(17,727)
31,743
6,973
8,875
(5,947)
251
20,030
495,728
534.135
18,377
25-

CITIZENS ADVICE SHROPSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20 Restrlcted funds
{Continued)
Shropshlre Food Poverty Alliance (SFPA) is an alliance of organisations in Shropshire working together to
understand the causes of food poverty in ShTopshire and use thi5 knowledge to try to pul an end to food
poverty in the county. It is funded thorugh 'SHROPSHIRE VOLUNTARY COMMUNITY SECTOR
INFRASTRUCTURE SUPPORT. PROJECT via the UK Government Ihrough the UK Shared Prosperity Fund,.
Shaplng places this was a fund to help improve heallh and address health inequalities relating to Food
Poverty. Working with the l¢xal authority and Healthwatch Shropshire.
Debt advl¢elMAPs assist people with their Debt Problems, advising and supporting with the various debt
solutions. We provide Casework to support the clients this is done, Face to Face and Phone - we support
clients of Shropshire and can also work on the National Debt Line.
Help to Clalm work on a National Helpline advising people to claim Universal Credit, checking their
entitlement and support up to the first correct payment. This is done via phone and Webchal and is a national
Citizens Advice funded project via Dept of Work & Pensions.
Penslon Wlse a govemment service that requires Local Citizens Advice staff to deliver appointments both
over the phone and in person, offering free impartial information and guidance lo clients over 50 years of age
with defined contribution pensions. The Servi￿ offers guidance to help clients make informed decisions about
their pensions, not regulated financial advice.
21 Unrestrlcted funds
The unrestricted funds of the charity comprise Ihe unexpended balances of donations and grants which are
not subject lo specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustee5 for specific purposes.
At 1 Aprll Incomlng Resources Transfers Galns and At 31 March
2024 resources expended
105ses
2025
Business continuily reserve
IT reserve (previously
named Cyber security)
reserve
Support for fulure contract
tendering
Workforce development
reserve
Health & Outreaches
General funds
642,000
19,000
661,000
24,516
(12,328)
(12,188)
20,000
{3.650)
(16,350)
47,876
7,856
205,891
(17.559)
{87,731)
(569,440)
(30.3171
6,628
(19,694)
73,247
648,819
12,547
278,123
948,139
65,629
722,066
(690.7081
(52,921)
12,547
(20,357)
939,123
45,272
Revaluation reserve
-26-

CITIZENS ADVICE SHROPSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Unrestricted funds
{Contlnued)
Previous year:
At 1 Aprll Incoming Resources
2023 resources expended
Transfers Galns and At 31 March
losses
2024
restated
restaled
Business continuity reserve
IT Reserve
600,000
30,000
20,000
42.000
642,000
24,516
20.000
(5,484)
Support for future contract
tendering
Workforce development
reserve
My money matters residual
fund
General funds
50.000
(2,124)
47,876
78,146
{70,290)
7,856
24,095
242,992
(24.0951
(36,2821
612,057
(605,849)
(7,0271
205,891
967,087
(4,656)
690.203
683,747
(18,377)
(7,027)
70,285
948,139
65,629
Revaluation reserve
Business contlnulty reserye - to cover all eventualities in funding and allows the charity to find allernalive
funding andlor lake an orderly winding up of costs associated with the lost funding. It is based on the 25126
budget 6 months operating costs.
IT reserve to cover expenditure in upgrading the tT infraslructure of the charity to meet Cyber Essentlals
accreditation. As this was accredited during 24125 the trustees decided to transfer back to general reserves
any balance left.
Support for future contract tenderlng - to cover expendilure incurred in the tender writing. The trustees
have considered any large projects and cannot see an imminent use for this designated reserve and have
agreed to transfer back lo general reserves any balance left. Any future expenditure will be considered at the
lime and if necessary a designaled reserve will be created.
Workforce development- lo cover the future costs of increased support costs. The trustees have considered
Ihe forecast budget and have agreed to Iransfer back any underspend to general reserves.
Health and Outreaches funds we provide generalist adwce including welfare benefit checks lo ensure clients
receive all welfare benefits they are entitled lo and we will also look at ways to help redu￿ expenditure. All
referrals for these projects come from the Funder. They have been included within the general activity of the
charity.
22 Operatlng lease commltments
Lessor
The future minimum lease payments under non-cancellable operating leases are as follows..
2Q25
2024
Within one year
19,201
19,201
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CITIZENS ADVICE SHROPSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
24 Cash absorbed by operations
2025
2024
(Deficitllsurplus for the year
(29,373)
31,307
Adjustments for:
Investment income recognised in statement of financial activities
{Gain)Iloss on disposal of investments
Fair value gains and losses on investments
Depreciation and impairment of tangible fixed assets
(24.316)
(12,547)
20,357
2,922
(29,119)
7,027
(70,285)
2,921
Movements In worklng capltal:
Decreasel(increasel in debtors
(Decrease) in creditors
(Decreasellincrease in deferred income
378,257
(24,9901
(379,698)
(22,980)
(21,170)
8,961
Cash absorbed by operatlons
(69,388)
193,338)
25 Analysls of changes In net funds
The charity had no material debt during the year.
-28-