Company Registration No. 03985923 (England and Wales) Charity Registration No. 1090010 Sir y Fflint Flintshire CANOLFANNAU CYNGHORI SIR Y FFLINT, FLINTSHIRE CITIZENS ADVICE BUREAUX ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
CANOLFANNAU CYNGHORI SIR Y FFUNT, FLINTSHIRE CITIZENS ADVICE BUREAUX LEGAL AND ADMINISTRATIVE INFORMATION Trustees L Clays S Tvson BMGrew K Armstronq Braun V M Perfect P Bevan S Griffrths-Parry K Amstronq M P Martin S Woods (Resiqned 7th December 2023) (Resianed 7th December 2023) (Appointed 7th December 2023) Secretary S D Edwards Charity number 1090010 Company number 03985923 Registered office Terrig House Mold Flintshire United Kingdom CH7 1EG
CONTENTS Page Trustee's Report Statement of Trustees, responsibilities Independent auditorfs report 10-13 Statement of financial activities 14 Balance sheet 15-16 statement of cash flows 17 Notes to the financial statements 18-28
CANOLFANNAU CYNGHORI SIR Y FFLIr. FLINTSHIRE CITIZENS ADVICE BUREAUX TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The Trnstees present their annual report and finanaal ststements for the year ended 31 Marth 2024. -The ffjnancial slatements have beeR.'prepared in accordance with the accounting FX)Ircies set out in fhe notes to'the financial statements and comply with the Charity's Memorandum & ATiicles of Association. the Companies Act 2006 and "Accounting and Reporting by Charitles: Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting StsThJard applicable in the UK and Republlc of Ireland (FRS 102) (effective 1 January 2019).. Objectives and actlvities Objectlvès The principal activities of the charity in the period under review were those of promoting any charitable purpose for the benefit of the whole community in Flintshire and beyond by the advancement of education, the protection of heth and the relief of povety. sickness and distress. ObJeGtives, Strategies and Actlvltles for the Year Flintshire Citlzens Advice Bureaux {operaling as Citizens Advi Aintshire and referred to as CAF hereafter) alms to provide fr6e. confldential, impartial and independent advice and infomation for the benefft of the local community, to exercise a responsible in1luen on the development of social policies and servlces and to ensure Individuals do not suffer through a lack of knowledge or an inability to eXpsS their needs effectively. The Trustees have paid due regard to guidance tssued by the Chaiity Commtssion in deciding whal activities the Charity should undertake. CAF Objectives and Prlorities for 2022- 2026 We have adopted a business plan based on Cttizens Advice's 'Framework for Advice.. This enables us lo work collecllvely as a netsvork whilst recognising Ihe local issues and needs of the community in Flintshire. We have set out ambitious goals in five key areas: Our advlce goal: We will impn)ve the experience peolle have when they come to us for help, therefore everyone leaves Wtth the knowledge and confidence they need to find a way forward. Our advocacy goal: We will a stronger voice on the issues that matter most to the people who come to us for help. Our technology goal: We will use technology to enable a great experience for the people who come to us for help. while freeing up resources thal will allow us to meet more demand. Our sustainabllitv.goal: We vJil! pecure our future as a service tr.ry)ugh a more llaboratiVe. proaclÉve and competitive approach lo funding. Our culture goal: We viill be a collaborative, innovative and high-perfOning Servi that promoles equalty. diversity and Inclusion and challenges discrimination.
CANOLFANNAU CYNGHORI SIR Y FFUNT, FLINTSHIRE CITIZENS ADVICE BUREAUX TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Principal activtties The prinupal activity of czenS Advice Fjintshire remained the provision of free. confidential, independent and imparti81 ,. advice, infomiation.and counsel for.members of the publrc. Whilst maintaining the range of access channels that we developed duriw Covid. w6 continue to tske our servlce out into the community often co4ocating th partner agencies. By securing additronal funding we were able to hokl new outreach sessions. We have worked in partnership vath Flintshire Foodbank to off8r advice 5etvices at Buckley, Rint and Mold Foodbanks. In addlUon to generalist advlce the following specialist advisory Serv were provided.. Advicelink - In pathership with the North Wales Local Citizens Advice, Shelter Cymnj aNJ SNAP Cymru we deliver specialist advice in Welfare Benefits, Debt, Employment, Education and Discrimination. This service has enabled closer partnerships a range of local organisations and enabled us to target clients in the most need. This indudes a SFEcialist Regional Employment and Discrimination advice servlce covering North Wales. Our Extra Mile seryice which had provided outreaches in the ICAN Hubs in Flint and Holywell and the Heddfan Unit in Wrexham ended In January following an extended period. We used the eviden of outcomes for people with mental ill health to secure additional ongoing casework Servi$. Working in partnership wlth Supporting People (Flintshire County Council) to dlttate advice referrals and ensure partnership working and avoid duplicalion of servlces via FlIntshi Gateway. We continue to prov5de the Countys Welfare Rlghts Setvtce supporting people wifh Income generation and supporting people with reviews and appeals. We WOTked in pathership with regional Local Cittzens Advi to deliver the Welsh Govemment funded 'Clalm Whavs Yours, helpline whlch is aimed at mamiS1ng benefit and grant income for people aCsS Wale5. We have Iwo Flintshire County Council fijnded debl posts vhSe focus is to prevent homelessness by advising clients with rent or mortgage arrears (who may also have additional support needs). We have a number of funded Servi lo provide energy advi whith includes emergency proviston. We worked collectively across the North Wales Region to develop a Consortium of Citlzens Advi bureaus to enable more regional work. We contributed tr) national and local research and campaigns. Public bonefit The organi5ation's trustees can nfim} that they have complied the dirty in Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission. Significant activlties that we undertook during the year that demonstrate publlG benefft are set out below. Volunteer5 CAF is a voluntary service that ha5 been part of the Flintshire community for 60 years. We recruited 10 new volunteers this year but Ihis is lower than we had anticipated. Along with other voluntary organisations, we are finding crUItMent harder than ever due to thaNJing lifestyles suth as people wotking later in life. more people being reliant on family lo provide childcare. etc.
CANOLFANNAU CYNGHORI SIR Y FFUNT. FLINTSHIRE CITIZENS ADVICE BUREAUX TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charltable actlvllies Athiice and infomiation continued to be our main actNity. The last 12 months have been busier than ever for our service due to the continuing Cost of Lrwng Crisis and Ihe Increasing number of households experiencing poverty. We have tried to meet thls chdleng8 by expanding and diversifying our services, ensuring our processes are as efficient as possible, ensuring our IT equipment is up to date. and ensuring advlsers have all the resources they need to help as many people as possible. As expected, we have seen a big increase in people seeking help due to Ihe financial uisis, needing help with focmj vouchers, fuel vouchers. Discretionary Assistan Fund emergency payTnents. arKI other charitable support. Our digltal advice services have continued to be popular due to the convenience of fhese (ntact channels, and we continuously review these to ensure we are using the most effecttve software tools to deliver digttal advice. Clients can contact Us via email. WhatsApp, Messenger, and SMS text messages. We have also updated our bilingud website to @nsure that British Sign Language user5 can contact us easily (https.lfflintshirecab.org.ukn)sl-service) We continued working mre wlthln Ioc81 communities and expanded this worf( this year. We developed weekly advice sessions wthin three Foodbanks - Buckley. Flint and Mold. People who come to collect their food par[S can access advice while there, to try to tsckle the undedw'ng issues thal lead to food poverty through income maximlsation, dealing with debts or energy issues etc. We Continued to have outreaches in the Rivertown Church (Community Support Hub). Flint Llbrary. KIM Hub Holywell, and the Heddfan Ward Wrexham Maelor Hospital. We WOTked to ensure that we maintain the beneffts of the digital channels developed during Covid so that we can continue to help a5 many people as possible. This led to a signtficant in(xease in the number of people admsed. We answered 3,846 local AdvIline cams. We continued to highlight that our dients are now INirvJ in deprivation and actively participated in gatherlng eVIden and campaigning. We reopened our Holywell office in Summer 2023. Unfortunately. this was short-rNed and we had to close in December due to Iwo of the three volunteers finding paid employmenl. We CUTf8nty have a weekly presence in Holywèll Library. This has been'very popular and we will continue this until we have enough volunteers to staff the Holywèll office drop-in again. In partnership with Flintshire County Council. we held iwo Adviser Network Forums in May 2nd November 2023 to share good practices, infomiation and allow nelworking opportunities. Each event was attended by over 100 staff and volunteers from various organisations from across the County. We had speakers including The Bevan Foundation, Pet Pantry, Shelter Cymru, Regional Advice Network. Social Prescribing and Women's Aid. We provided infonnation sharlng events for partners via AGtion for Children.
CANOLFANNAU CYNGHORI SIR Y FFLINT. FLINTSHIRE CITIZENS ADVICE BUREAUX TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Key a¢hlevemonts during the year 202312024 .In,2023r2024 we helped 9.461 people, compared wFth-9,214 the year before., 50,928 issues were raised by clients compared with 40.399 in 202212023 whlch represents a 26% increase. We keep track of new income gained for clients. One-off gains are usually benefits backdated for a period of time and on- going galns are calculated as weekly gain x 52. We dass debts wrttten off directly. or through legal remedies such as bankruptcy and debt relief orders, as gains. During 202312024 our advtsers gained £6.833.673 for clients, induding £1.540.197 of wtitten off debts. We assisted clients in dealing with a total of £6.833,673 of problem debL an average of around £9.767 per client. Thls total includes £1,540.197 of priority debts such as rent and Counul Tax. We asslsted 1.395 clients with 3,160 Unlversal Credit problems. Our combined energy projects enabled us to work locally people affected by the increasing cost of energy, which wa5 a significant issue thls year. Fundralsing actlvities Total incorne generated through fundraislng events and donations ts £3.453 *thich frs a decrease of£1.159 on 202212023. Invostment pgrfom)ance Our Investment In fixed rate bond5 With a guardnteed gross/AER Interest rate generated an Income of £6,983 (2023 £6,337). The charity did not have ary borrowings fr(Hrt either providers of funding or other sour$ al the balan sheet date. Factors affocting the a¢hltrvement of objectives During 2023 12024 we continued face-towface seryices for our dients. wIt)Ut losing all of the great beneffts brought to Dur service by developing our digital platfoThs. We strengthened our partnership working viilh a range of local statutory and third sector agencies. We have continued to offer remote advi services to clients which ntinUeS to be popular. We are working to ensure our face to face advi Is targeted at those in most need. This year we have faced significant increases in our business costs parttcularly in relation to stsff and energy costs. We did not receive inflationary increases from the majority of (iur funders and are therefore seeing an increase in our budget deficit which is not sustainable and bMII need to be addressed.
CANOLFANNAU CYNGHORI SIR Y FFLINT. FLINTSHIRE CITIZENS ADVICE BUREAUX TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Reserves policy CAF is requSred to ensure that free monies are available in each financial year tr) meet any reasonab]y foreseeable_ 'conUngency. The bureau will tiiainfain a projecllon of income for at least iwo years ahead and will ensure that this continues to be derived from as wide a variety of sources as possible. We wll tske all necessary steps to ensure that at no time within this period would it be possible for the c8ssatk)n of one or more fijnding streams to present such a seTtOUS Ghallenge to the future of the organisation that It could not te managed so as to continue to provide a best value advice service. In rewewng the potential costs that coutd arise should a slgnificanl reduction in income be incurred the Trustees have detemiined that Yree, reserves of £150.000 should be maintained to ensure thal all ContraUal liabilities induding redundancy payments are available should the charity no longer be viable. Reserves positlon Unrestricted funds Stand at £718,692. the langiljle fixed assets have a net bk value of £5,658 and £150.000 has been set aside as designated funds leaving approximatety £568.692 as the Charity's free reserves. The aim is to retain reserves amounting to either Ir mor7ths' of standard operating CDsts, which would equate to £521,444, or six months. which would equate to £782.165. Funds In deflcit No funds We in deficit at the balance sheet date. Principal funding sourcès We continue to work closely with Flintshire County Council who contribute to our core bureau servlce as well as partnershlp working lo maximlse advice and infomialion services and reduce duplication. The Welsh Govemment continues to commit to advice and information provision which enables u$ to provide advice locally. regionally and nationally at a time of great demaThJ. Northop and Pen y Ffordd Community Counchs continued to support our work which Is much appreciated. Their donations contrtbuted towards voluntser expenses and training. The Welsh Council for Voluntsry Acfions {WCVA) supwrted our volunteer recruttinent and training.
CANOLFANNAU CYNGHORI SIR Y FFLINT, FLINTSHIRE CITIZENS ADVICE BUREAUX TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Investment poll¢y As required in its Memorandum paragraph 4.17 in furtherance of its obiects, the Tru51ees have the power to Invest or deposit funds in any lawful.manner whilst having regard to the suitability of invesfments and the need for diversification. We ensure that we invest in accounts that have strong soclal and ethical approaches to investments. Our policy is that funds not required for current expenditure viill be deposited in interest bearing bank I Investment accounts that provide access within reasonable noti period. This year we Invested in fixed rate bonds wtth a guaranteed gross l AER interest rate calculated on a daily basis and added to the capital balance on the anniversary of the account being opened providing the Investment has been in place forthe fixed 12-month period. We deposited up to the MMuM amount that would provide full compensation should there be a financial crisis. Currently the Govemment slatutory deposit guarantee scheme will repay up to £85,000 in the event of the inveslment company becoming insolvent. Risk factors The trustees have assessed the major risks to which the charity is exwsed. During previous periods the practical issues arising from the Covid Pandemic including the need to Work from h¢)me led to a signiflcant shift to moving our infomiation onto doud based software so that the business could ¢ontinue. Thls mitigatlon will remain perrnanenY in the future. Future plans CAF aims lo continually irnprove its seNice both in temis of access and seeks to extend its service to an even wider number of the community through whatever opportunitie5 become available. ContinuFng to increase aesS to face to face advice is a key prtority whilst maintaining the beneffts of being able to help more pe using digital channels. We will WO to ensur8 our service is targeted at those most in need. We wlll also use our evidence from clients. 8xperrences to challenge unfair pol185. prnctices and procedures. structure. govemance and management Governing document CAF is a regISted charity and company limited by guarantee and govemed by its Memorandum and Articles of Association. Membership is open to anyone overthe age of 18 who is interested In fijrthwing the of the Charity and who is not a paid worker at the bureaux and anybody corporate or any unincorporated association which is interested in furthering the Charfty's work and 18 admitted to membership in accordance with arbde 5 lany such Ixidy being called these artides a 'member organisation.). It is reglstered as a charity with the Chaiiiy Commission. The Trustees. who are also the directors for the purpose of company law. and who Served during the year and up lo the date of signature of the financid statements were: L ClayE S Tyson BMGrew K Amstrong Braun V M Perfecl P Bevan S Grfffiths-Parry K Armstrong MPLews S Woods C Haydon C Thomas {Reslgned 7th December 2023) (Resigned 7th December 2023} (Appointed 7th December 2023) (Appointed 1 Oth September 2024) (Appointed 10th September 2024)
CANOLFANNAU CYNGHORI SIR Y FFLINT. FLINTSHIRE CITIZENS ADVICE BUREAUX TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Recruitment and appoinlment of new trusteès As set out in the Articleg of Ass(Kiation, trustees are elected and chosen for their particular skills, and are elected at the .. Annual Goneral Me8tFng and shall hold office from conclusion of that meeting. Trustees can be nominated by member organisallorts or Copted by the Trustee Board. Publlc notiC8s are Issued with invitations to nominate trustees prior to the AGM advlsing members of ihe retiring trustee5 and requesting nominations for the AGM. The positions assigned to each of the trustees aTr as follov. Laura Clays Sara Tyson Bryan M Grew Paul Bevan Kiaus Amistrong-Braun Karen Armstrong Martin P Lewg Sue Woods Chri5 H8ydon Cerys Thomas Chair Vice Chair Director Director D1ctOr Director Director (Appointed 7th December 2023) (Appointed 10th September 2024) (Appointed 1(IEh September 2024) Govemance People Infomiation Management l Data Strategic Planningl Welsh Language Business Planning Treasurer Safeguarding Propety Assets & H&S Strategic change & consortium Development Organisational structure CAF is governed by its Trustee Board which Is responsible for setting the strategic direction of the organisation and thg pollcy of the ¢harity. The Trustees carry the ultimate responsibility for the conduct of CAF and for ensuring that the charity satisfies its legal and contractual obligations. A Chief Executive, currentty Salli Edwards. is apwinted by the trustees to manag8 the day to day operatlons of the charity. To facilttate effective operations, the Chief Executive has delegated authority, wlthin the temis of delegatlon approved by the trustees. for operational matters including finance. Inductlon and trainlng of new trustees Newly appoinled Trustees are provided with a comprehensive induction to CAF through the provtsion oftraining courses and mentorirbg by established trustees and the Chief EXeItive l)fficer. Wlder netwowk CAF Is a member of Citizens Advice, the operating narne of the National Association of Citzens Advi Bureaux, which provides a framework for standards of advice and casework management as well as monitoring progress against these stsndards. Operating policies are independenty determined by the Trustee Board of CAF in order to futfil its charitable gbjewiiiiea and 0mplY with the national membership requirements. Risk management Citizens Advice Flintshire has a Rlsk Management Strategy and Risk Register agreed by the Twstee Board. The Trustees recognise that any major risks to which the charity is exposed need to be reviewed and systems put in place to mitigale those risks. The risk giSter is reviewed on an annual basis as part of the routine cycles of review and reporting to support and underpin the Business Plan review process. The register was reviewed ar updated in June 2023 (and subsequently in June 2024 and September 2024) The Risk Regisler a150 now links wilh the Disaster Contingency Plan. Cyber risk is a key risk that has escalated.
CANOLFANNAU CYNGHORI SIR Y FFLINT, FLINTSHIRE CITIZENS ADVICE BUREAUX TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Disclosure of Infomiatlon to auditor Each of the Trustees has confimied that the Is no infomation ofwhich they are aware which is relevant to the audit, but of , whlch the auditor is unawartr. They have further ConfiMd Ihat they have taken appropriate steps to identify such relevant infomation and to establish that the auditor is avrdre of such infomiallon. Th8 Trustee5' report was approved by the Board of Trustees. S D Edwards Secretary Dated: Iq,i),?v)¥
CANOLFANNAU CYNGHORI SIR Y FFLINT. FLINTSHIRE CITIZENS ADVICE BUREAUX STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The Trustees, who are also the directors of Canolfannau Cynghori Sir Y Fflint. for the purpose of company law, are responsible for preparing the Trustees. Report and the financial ststements in accordance with applicable law. and . United Kingdom Accounting Standards {United Kingdom Generalty Accepted Accounting Practice). Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affaits of the Charity and of the incoming resources and application of resources. induding the income and expendtture, of the charitable company for that year. In preparing these ffinancial statements. the Trustees are required to: - select suttable accounting policles and then apply them consistently; - obsetve the methods and principles in the Charities SORP: - make judgements and estimates that are reasonable and prudenL - And prepare the financial statements on the going concem basis unless it is inappropriate to presume that the Charity will continu& in operation. The Trustees ar8 responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charlty and enable them to ensure that the financial stat6ments comply with the Companies Act 2006. They are also responsible for safeguarding the asseis of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and othor itregularities.
CANOLFANNAU CYNGHORI SIR Y FFLINT. FLINTSHIRE CITIZENS ADVICE BUREAUX INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CANOLFANNAU CYNGHORI SIR Y FFUNT. FLINTSHIRE CITIZENS ADVICE BUREAUX Opinion We have audrted the"financi81 staternents of Canolfannau Cynghori Sir Y Fflint, Flintshire Cilizens Advice Bureaux (the 'charilable companv) for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, induding a summary of significant accounting poliaes. The financial reporting framework thal has been applied in their preparation is applicable law and Uniled Kingdom AccounUn9 Standards (Unlted Kingdorn Generalty Accepted Accounting Pradice). In our opinion, the financial statements: - give a true and fair view of the state of the charttable company's affairs as at 31 March 2024 and of Its incoming resourc8S and application of resources, Induding its incoine and expenditure. for the year then ended,. - have been properly prepared in ac(x)rdance with United Kingdom Generalty Accepted Acixiunting Practice: and - have been prepared in accordan with the Tequirements of the Companies Act 2006. Basis for opinlon We Conducted our audit in accordance with Intemational Standards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under Ihose standards are further described in the Auditors. re5ponslbilities for the audit of the financial statements section of our reporL We are independent of the charitable company in accordance wtlh the ethi(21 requirements that are relevant to our audit of Ihe financial statements in the UK. inciuding the FRC'S Ethical Sta¢ard, and we have fulfilled our other ethical responsibilieS in accordance with Ihese requirements. We believe that the audit evidence we have obtained Is sufficient and appropriate to provide a basis for our opinion. Conclusions relatlng to golng concem In auditing the financial statements, we have concluded that the Tnjstees. use of the going concem basis of accounting in the preparation of the financlal statements is appropriate. Based on the wolk we have performed. we have not ident5fied any material nrtaIntieS relating to evenls or nditIonS that. indivldually or collectively, may cast significant doubt on the Charlvs abilty to continue as a going concem for a period of at least trdelve months from when the financial slatements are authortsed for issue. Our responsibilities and the responsibillties of the Trustees respect to going crn are described in the relevant sections of this report. Other inforrnation The trustees are responsible forthe other infomation. The other infonnation compris8S the infomiation induded in the Annual Report, other than the finan¢ial statements and our Report of the Indepp.ndent Auditor5 thereon. Our opinion on the financial statements does not cover the other infomiation and. expt to the extent otherwise exp5icttly stated in our report, we do not express any fomi of assuran conclusion thereon. In connectK)n with our audit of the financial statements. our respons*iility is to read the other information and, in doing so. consider whether the other infomation is matertalty inconslstent Wtth the financial statements, or our knowledge obtained in the audit or otherwise appears to be materialty misstated. Ifwe identify such material inconsistencies or apparent material misstatements, we are required to detemiine whether this gives rise to a material misstatement in the financial statements themselves. If. based on the Wofk we have performed, we conclude that there is a material misstatement of thls other infomiation. we are required to report that facL We have nothing lo re¥KIrt in this regard. 10
CANOLFANNAU CYNGHORI SIR Y FFUNT, FLINTSHIRE CITIZENS ADVICE BUREAUX INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CANOLFANNAU CYNGHORI SIR Y FFUNT, FLINTSHIRE CITIZENS ADVICE BUREAUX Opinlons on other mattèrs prescrfbed by the Companles Act 2006 In. our opinion, based on the work undertaken in the course of the audiL" - the information given in the Report of the Twstses for the financtal yearfor whith the financial statements are prepared Is consistent with the finandal statsments: and - Ihe Report of the Truslees has been prepared in a(xordanee with appr1ble legal requirements. Matters on whi¢h we are required to report by exceptlon We have nothing to report In respect of the following matters in relation to vthich the Charfties (A(UnIS and Reports) Regulations 2008 require us to report lo you rf. in our opinion: - the infomation gFven In the financtal stalements is Inconsistent in any material respect ¥th the Tnjstees, report. or - sufficlent accounting records have not been kept: or the financlal statements are not in agreement wtth the accounting records-, or - we have not r8ceived all the infomiation and explanattons we require for our audit. Responslbllities of Trustees As explained more fully in the Statement of Trustees. Responsibilities. the trustees (vtho are also the directors of the charit8ble company forthe purposes of comparly law) are responsible for the preparation of the financial statements and for being satisfied that they give a Irue and fair view. and for suth intemal control as the twstees deterynine is necessary to enable the preparation of financial statements that are free from material misstatement whether due lo fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concem, disclosing, as applicable. matters related to going concem and uslng the going concem basis of accounting unless the IteeS either intend to liquidate the charitable company or to cease operatFons. or have no realistic alternative but to do so. Audltorfs responslbilities for the audit of the finan¢lal ststements Our objective5 are to obtain reasonable assurance about whelher the financial statements as a whole are free from material mlsstalement, whether due to fraud or error, and to i&sue a Report of the Independent Auditors that includes our opinion. Reasonable assuran is a high level of assurance but is not a guardnlee U)at an audit conducted in accordance with ISAS (UK) will atways detect a material misstatemenl when it exi8ts. Misslatements can arise from fraud or error and are considered material if, IndidUallY or in the aggregate, they could reasonably be expected to infiuence the economic decislons of users laken on the basis of these financial statements. 11
CANOLFANNAU CYNGHORI SIR Y FFLINT, FLINTSHIRE CITIZENS ADVICE BUREAUX INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CANOLFANNAU CYNGHORI SIR Y FFUNT, FLINTSHIRE CITIZENS ADVICE BUREAUX Extent to which Ihe audit was considered capable of detecling irregularities. induding fraud Is detsiled below: Irregularities, inctuding fraud. are instances of non-compliance wth lavrs and regulations. We design procedures in line wSth our responsibilities. outlined above. to detect material mtsstatements in resFect of irregularities. induding fraud. Owing to the inherent limitations of an audit. there is an unavoidable risk that material misstatement in the financial statements may not be detected, even though the audit is properly planned in accordance with ISA (UK). We obtained an understanding of the legal and regulatory frameworks applicable to the charfty and the industry In which it operates through our general commercial and sector experience and discussions wth management. We determined that the following laws and regulalions were most significant: The Companies Act 2006. FRS 102 the 'Financial Reporting Standards applicable in the UK and Republic of Ireland, and relevant UK tax legislation. In addition. we (x)ncluded that there are certain laws and regulations that may have an effect on the determination of the amounts and disck)sures wlhin the financial statements such as Health and Safety laws and regulations. We assessed the susceptibility of the charivs financial statsments to material misstatemen( including how fraud might occur. Audit procedures perfoThed by the engagement team induded: - Discusslons with management. induding consideratirm of known or suspected instan$ of non-compliance with laws and regulations or fraud; - Obtain an Undending of the intemal controls that management have in place to prevent and detect fraud,. - Challenging assumptions and judgements made by management in its signtficant accounting estimates.. - Revlewing the financial statement discjosures and assessing the appropriateness of the aCunting poll¢les used., Identifying and testing journal entries. in parbcular manual or unusual entries- - Obtaining third paty confimalions of all the charivs banking arrangements; - Perfomilng analytical ProdureS to identify any unusual or unexpected relationships: - Condude on the appropriateness ol the director5. use of the going concem basis of aCunting. The assessment of the appropriateness of the collective competents and capabilities of the engagement learn included consideratlon of the engagement team's knowledge of the industry in which the client operates in and understanding of, and practical experfence with, audit engagements of a similar nattjre a1 complexity thrwh appropriale training and participation. The are inherent limitations in the audit procedures described above. We are less likely to becA)me aware of instances of non-compliance with laws and regulaltons that are not closely relaled to events and transactions reflecte(i in the financial statemenls.Aso. the nskof not detecting a material.misststement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may invofve deliberate Conalment. Our audlt procedures are designed to detect material misstatement. We are not responsible for prevenling non- compliance or fraud and cannot be expected lo detect non-compliance with all law5 ar7d regulations. 12
CANOLFANNAU CYNGHORI SIR Y FFLINT, FLINTSHIRE CITIZENS ADVICE BUREAUX INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CANOLFANNAU CYNGHORI SIR Y FFLINT, FLINTSHIRE CITIZENS ADVICE BUREAUX Use of our report , Thls report is made solely to the charity's trustees. asa ty. in a(Xance with part 4 ofthe Charities (Accounts and , Reports) Regulatlons 2008. Our audit work has been undertaken so thal might stale to the charitys trustees those matters we are required to state to them in an auditors. report and for no other purpose. To the fullest extent pemitted by law, we do not accept or assume responsibillty lo anyone other than the charity and the charity's trustees as a body. for our audit work, for this report, or for the opinions we have fomied. Aled Roberts BA (Hons) FCA (Senior Statutory AJJditor) for and on behalf of Salisbury & Company Business SolutÈons Limited stalulory Auditor Chartered Accountants Irish Square st Asaph Denbighshire United Kingdom LL17 ORN ) J,4.11,.,, Date: JL).)).)i'J* 13
CANOLFANNAU CYNGHORI SIR Y FFUKr, FLINTSHIRE CITIZENS ADVICE BUREAUX STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unr•strkt nd5 Restricted fvnts Total Unrestrictd Restricted funds funds Total 2024 2024 2024 2023 2023 2023 Not•s Income and endovmients from: Contraets and grant Ineome 224,392 1252.102 1.476.494 231.142 1.115.298 1,386,440 Fundraising 1,632 1,632 4,612 4,612 Investments 6,337 6,337 Other Income 44.086 43,357 52,705 52,705 Total Income 1.251,373 1.528.466 294.796 1,155,298 1,450,094 Expendlture on charltable activities 211.814 1.352.516 1,564.330 160,324 1.262,386 1,422.710 Net IncamlngllOutgolng} resources before transfers 65.279 1101.1431 {35.864) 134.472 {107.0881 27,384 Gross transf•rs bgtween fund5 {101.143) 101.143 {42.088) 42,088 Nèt ineom•l{•xp•ndlturo1 lor the yearlNet movement in fund5 (35,8eA} (35.864) 92.384 I65,0> 27,384 Fund balan$ at 1 April 2023 754.556 754.556 662.172 65,000 727.172 Fund balances at 1 Aprll 2024 718.692 718.692 754.$56 754,556 The statement of finanaal activities indudes all gains and losses Tecognised in the year. AJI income and expenditure derive from continuing activities. The statement offinancial activities also complies with the requirements for an income and expendÉture account under the Companies Act 2006. 14
CANOLFANNAU CYNGHORI SIR Y FFLIKr. FLINTSHIRE CITIZENS ADVICE BUREAUX BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Flx•d Assets 10 Curr•nl Assets DEblors 11 19.543 45,953 Cash at bank and In hand 780.378 871,638 799.921 917.591 Creditors: amounts falling due wlthin one year 12 186,887) 1163.0351 Nel CUTrent assets 718.692 754,556 Totat a$s•ts less current Ilablllties 718.692 754.556 Incomo fvnds Re8lrKted funds 14 Unreslricied funds Designated fvnds 15 150,(XX) 150.000 Gen8r81 unrestricted funds 604,556 718.692 754,556 718.692 754,556 The Gompany is entitled to the exemption from the audit requ1ment contained in seclion 4r1 of the Companies Act 2006, for the year ended 31 March 2024. although an audit has been (zrtied out under section 144 of the Charities Act2011. The directors acknowledge their responsibilities for Comy1g with the FwUlrnen15 of the Companies Act 2006 with respect to accounting records and the preparation of financt81 slatements. The members have not required the company to obtaln an audit of its financial statements under the requirements of the Companies Act 2006. for the year in question in accordan with section 476. 15
CANOLFANNAU CYNGHORI SIR Y FFUKr, FLINTSHIRE CITIZENS ADVICE BUREAUX These financial sfatements have been prepared in accordance with the provisions applirable to companies subject to the small companies regime. The financial st8tements We approved by the Trustees on fdalel ILT 20 14 Trustee Trustee Company Reglslratlon No. 03985923 16
CANOLFANNAU CYNGHORI SIR Y FFLINT, FLINTSHIRE CITIZENS ADVICE BUREAUX STATEMENT OF CASH FLOWS AS AT 31 MARCH 2024 2024 2023 Cash flows from operallng activities 21 Cash (absorbed byygenerated from operations (92.585) {43.032) Depreciation 5.042 Fixed asset acquisition {10,700) Investlng activfties Investment income recelved 6.983 6,337 Not cash generated from investing activities 6.337 Net cash use activities in financln Net increaseldecrease In ¢ash and cash equivalents {91260) {36,695) Cash and Cash equlvalents at the beginning of the year 871,638 908,333 Cash and cash equlvalents at the end ot the year 780,378 871,638 17
CANOLFANNAU CYNGHORI SIR Y FFLIKr, FLINTSHIRE CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 1. Accounting policles Charity infomiation , Canolfannau Cynghori Siry Ffllnt, is 8 private cornpany limited by guarantee incorporated Iri England and Wales. Thè ' registered office is Terrig House, Mdd. Flintshire. CH7 1 EG, Untted lfjngdom. 1.1 Accounting convention The financial statements have been prepared in accordance with the Charivs Memorandum and Arllcles of Association, the Companies Act 2006, FRS 102 Yhe Financial Repoiting Standard applicable in the UK and Republic of Ireland. {"FRS 102") and the Charities SORP"A¢c(HJnting and Reporling by Charitles: Statement of Recommended Practlce applicable to charilles preparing their accounts in aCCordare wtÉh the Finanual Reporting Standard applicable in the UK and Republic of Ireland {FRS 102}" (effective 1 January 2019). The Charity is a Public Benefit Entty as defined by FRS 102. The financial statements are prepared in sterling. vthich is the fvnctional cUencY of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. The finanaal statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investsnent pn)perties and certain financial instruments at falr valuel. The princlpal accounung policles adopted are set out bek)w. 1.2 Going concern At the lime of approving the financial statements. the Trustees have a reasonable expeclatton that the Charity has adequate resources to continue in operational existence for the foreseeable fUre. Thus the TTUStees continue to adopt the going concern basis of accounting in preparing the financial slatements. 1.3 Charltable funds Unst¢ted funds are available for use at the dis(¥etion of the Trustees in fvrtherance of their charitable objectlves. Restricted funds are subject to specific Conditions by dorrS as to how they may te used. The purposes and uses of the restrlcted funds are set out in the notes lo the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity. 1.4 Income Income is recognised when the Charity is legally entitled to it after any perfonnance conditions have been met. the amounts can be measured reliably, and it is probable thal income wll be receNed. Casn donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless perf0mnCe conditions qUIre defeffal of the arnounl. Income tax recoverable in relation to donallons re¢eived under Gift or deeds of covenant is recognised at the time of the donation. Legaues are recognised on receipt or otherwise rf the Charity has been nottfied of an impending distribution, the amount Is known, and receipt is expected. If the amount is not known. the legacy is trealed as a contingent asseL 1.5 Expendlture Liabilities are recognised as expenditu as soon as there is a legal or constructive obligation wmmitting the Charity to that expendituro, it is probable that a transfer of economic benefits will be required in setuement and the amount of the obligation can be measured reliably. Expenditure is accounted on an a(xruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directy attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) 18
CANOLFANNAU CYNGHORI SIR Y FFUNT, FLINTSHIRE CITIZENS ADVICE BUREAUX FOR THE YEAR ENDED 31 MARCH 2024 1. Accounting policies (Continued) 1.6 Tangible fixed assets - Tanglble fixed assets are initially measured at cost and subsequently measured at cost or 'valuation, net of depreciation.and any impairment losse5. DepreatIon is recognised so as to write off the cost or valuation of assets less their resKlual values over their us8ful lives on the following bases.. Office equlpment 25% on cost Flxtures and fittings 25% on cost Computers 50% on cost The gain or loss arlsing on the disposal of an asset is detennined as the difference between the sale proceeds and the Carrying value of Ihe asset, and is recognised in the statement of financial activities. 1.7 Cash and cash equivalents . Cash and $h equivalents include cash in hand. deposits held at call with banks and other short-temi liquid investments wblh OTiginal maturities of three months or less. 1.8 Employee benefits - The cost of any unused holiday entiliement is recognised in the period in which the employee's services are receNed.Temiinallon benefits are reCJnised immediately as an expense when the Charlty is demonstrably committed to temlinate the employment of an employee or to provide termination benefits. 19
CANOLFANNAU CYNGHORI SIR Y FFLIr, FLINTSHIRE CITIZENS ADVICE BUREAUX 2. Contracts and grant income Year endlny 31 Unrestrlcted funds R•strlct•d Alarch 2024 fvnd5 Unrestrfcted funds Restrlcted funds Tot•1 2024 2024 2023 2023 2023 {Generalist Adce URI Grants for Core Athiity Grants for core activities 224,392 1,252,102 1.476.494 231.142 1,155,298 1,386,440 Grants recelvable for cor• a¢tlvStit Flinlshire Coun Council & Core Contracts 224.142 249.169 473.311 204,142 243,319 447,461 Welsh Govemment 612,971 612.971 642,732 642,732 National Lottery 185.992 185.992 164,202 164.202 Citizens Advlc 28,359 28,WJ 53,%8 53,968 Energy FundSry 72.466 37,228 37,228 Other 103.145 103.145 27,000 13,849 40.849 224.392 1252,102 1,476,494 231.142 1.155.298 1.386.44D 20
CANOLFANNAU CYNGHORI SIR Y FFLINT, FLINTSHIRE CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 3. Fundraislng Unrestricted funds Restricted funds 2024 2023 Donations 4.612 4. Investments Unrestricled funds Restrlcted funds 2024 2023 Bank deposit interest 6.983 6,337 5. Other income Unrestricted funds Restricted funds Total Unrestrictod funds Restricted funds Total 2024 2024 2024 2023 2023 2023 Other income 43,686 {729) 42.957 44.805 44,805 Town & community Gouncils 400 400 7.900 7.wo 44,086 (729) 43.357 52.705 52,705 21
CANOLFANNAU CYNGHORI SIR Y FFLIKr, FLINTSHIRE CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 6. Charitable activltles Charitable expenditure Charitable expenditure 2024 2023 Rent Staff costs staff and volunteer expenses Rates and water charges Power, light and heat Maintenance and repairs Telephone charges Postage Printing Photocopylng stationary IT Support Subscriptions Publicity and promotions Profes510nal fees Insurance Bank charges DepreThation Partn6r5hip payments and other charitable expenditure 100 1.431.904 26.827 4.219 19.050 6,714 9,560 2,843 I.7 7,956 1,321.890 26,003 5,076 12,983 6,268 10,582 2.122 1,933 6,110 299 5.168 9.737 477 5,058 4,846 259 19,040 11.469 9.019 4,915 579 5,042 1,499 1.561,930 2.400 1.420,310 2,400 Share of govemance costs (see note 7) 1,564,330 1,422,710 Analysis by fund UnrtssLricted.funds 211.814 160,324 Restricted funds 1.352.516 1,262,386 1.564.330 1,422,710 22
CANOLFANNAU CYNGHORI SIR Y FFUNT, FLINTSHIRE CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 7. Govemance Costs G0veMan Costs 2024 Govemance Costs 2023 Audit Fees 2.400 2.400 2.400 2.400 2,400 2,400 2.400 Analysed beeen Charitable activities 2.400 2,400 2AOO Govemance costs includes payments to the auditors of £2.400 {2023- £2.4Crf)) for audit fees. 8. Trustees None of the Trustees (or any persons connected with them) recetved any remuneration or beneffts from the Charity during the year. K.Amistrong paid a contribution of £5 to the Charity towards a staff Christmas meal. £60.50 was paid to Sara Ty50n being a 100 Club Lottery prize, lo which she subscfibes. Trustees. expenses for the year amounted lo nd during this financial year. (2023: £13} 9. Employees The average monthly number of fvll-time employees during the year was 29 and the average monthly number of Part-rne employees during the year was 26 wlh all employee time involved in providing support to the charity. 2024 2023 nLimber Full time and part time staff 53 Employment Costs 2024 2023 Wages and salaries 1.431.904 1.321,890 There were no employees whose annual remuneration was more than £60.000 23
CANOLFANNAU CYNGHORI SIR Y FFLINT, FLINTSHIRE CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10. Tangible fixed assets Office equipment Fixtures and fitting5 Computers Total Cost At 1 April 2023 AddonS At 31 March 2024 38.664 1,232 39,896 39,664 59.814 9,468 69,282 138,142 10,700 148.842 39,664 Depreciation and impaimient At 1 April 2023 Charge for the year At 31 March 2024 Net Book Value At 31 March 2024 (38,664) (308) (38,972) (39.664) (59,814) (4,734) (64.548) (138,142) (5,042) (143.184) (39.664) 924 4,734 5,658 At 31 March 2023 11. Debtors Amounts falling due within one year. 2024 2023 Trad8 deblors 17,975 1.568 19,543 7,561 38.392 45,953 Prepaymenls and accrued income 12. Credltors: amounts falling due within one year 2024 2023 Motes Other taxation and social security Deferred income Trade creditors ' Accruals and."deierred income 33.687 36.500 14.353 6.699 114.676 33.172 13 86.887 163.035 13. Dèferred income 2024 2023 Arising from grants received in the past 36,500 114,676 Deferred income is included in the financial statements as follows: 24
CANOLFANNAU CYNGHORI SIR Y FFLINT, FLINTSHIRE CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13. Deferred income 2024 2023 Deferred Income is included withln: Current liabilities 114676 Movements in Ihe year Deferred income at 1 April 2023 Released from previous periods Resources deferred in the year 114.676 178.176) 145,199 130.523) Deferred income at 2024 36,500 114,676 Grants recelved in advance for the period in which Ihe funder requires the expendiiure to be applied are included in deferred income. For the year ended 31 March 2024 sh grants r1ved amounted to £36,500 {2023'. £114.676) 25
CANOLFANNAU CYNGHORI SIR Y FFLINT, FLINTSHIRE CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14. Restricted funds The income funds of the charity include restricted fvnds comprising the following unexpended balances of donations and grants held on trust-specffic purposes: Balance at Incoming 1 April Resources 2022 Resources Transfers Balance 31 Incoming Expended March 2023 Resources Resources Expended Transfer5 Balance 31 March 2024 Welsh Government 65.000 642,732 (707.732) 612,972 {612.972) Flintshire County Counul 243,319 (243.319) 249,169 {291.923) 42,754 Citizens Advice 53.968 (55,305) 1.337 28,359 (40,005) 11.646 National Lottery 164.202 (193.008) 28.806 185.992 1211.013) 2S.021 Energy Funding 37,228 (48.986) 11.758 71.737 (82,850) 11.113 Welsh council for voluntary action 13,849 (14.036) 187 54,274 (64.883) 10.609 Access to Justlce Foundation 48,870 {48.870) 65,000 1.155,298 {1.262,386) 42,088 1,251.373 (1,352.516) 101.143 26
CANOLFANNAU CYNGHORI SIR Y FFLINT. FLINTSHIRE CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 Designated funds The incom8 fvnds of the charity include the followng designated funds have been set aside out of unrestrÈcted funds by the ITUSte8s for specific purposes: Balan¢e at 1 Aprll 2022 Transfers Balance at 1 April 2023 Transfers Balance at 31 MarGh 2024 Designated fund 150,000 150.(M)O 150,000 150.01)0 150,000 150,000 16 Analysis of net assets between funds Unrestricted Restrictod funds funds 2024 2024 Total Unrestrlcted Restricted funds funds 2023 2023 Total 2024 2023 Fund balances at 31 March 2024 are represented bv-. Current asselsllliabilities) 718,692 718,692 754.556 754,556 718,692 718,692 754,556 754,556 17 Financial commltmentS* guarantees and contingent liabilities As at 31 March 2024 charitable company had no contingent liabi16ties. 18 Capital commitments 31 l/iarch 2024 the charitable company had no capital ujrnmiimeriw. 19 Related party transactions There were no disclosable related paty transactlons duriro the year (2023- none). 20 Golng concern The charitabl@ company has informed management and they are ctsnstsnlly reviewing the guldelines given by the UK Govemment and adapting their business a(xordingly so as to best service their ciients whilst keeping their staff safe. Regular board meetings ensure communication between inforned management and allow for changes to be implemented in a controlled manner. 27
CANOLFANNAU CYNGHORI SIR Y FFLINT, FLINTSHIRE CITIZENS ADVICE BUREAUX There is no evidence of a reduction to funding in the next 12 months. supportaj by the budgets prepared by management so it is felt that the going ¢oncem assumption remains appropriate. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 21 Cash generated from operations 2024 2023 (Defi¢itYSurus for the year (35.864) 27.384 Adiustments for. Investment income recognised in statement of financial activities (6,983) (6,3371 Movements in working capital: Decrease in debtors (Decreaseylncrease in creditOF5 (Decreaseylncrease In deferred income 26.410 2.028 (78,176) 22,308 (55,8641 {30.5231 Cash {absort)ed by) I gonerated from operations (92,S85) (43.0321 28