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 FFLI￿r.
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 he￿th 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 eXp￿sS 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-perfO￿ning 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 c￿zenS 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 ma￿miS1ng benefit and grant income for people aC￿sS Wale5.
We have Iwo Flintshire County Council fijnded debl posts vh￿Se 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 AdvI￿line 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 Contra￿Ual 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 b￿k 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 I￿r 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 M￿MuM 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 perrnanen￿Y 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 a￿esS to face to face advice is a
key prtority whilst maintaining the beneffts of being able to help more p￿e 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 pol￿185. prnctices and procedures.
structure. govemance and management Governing document
CAF is a regISte￿d 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 Co￿pted 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
D1￿ctOr
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 EXe￿Itive 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 ConfiM￿d 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 responsibili￿eS 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 ￿n￿rtaIntieS 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 c￿rn 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. ex￿pt 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 appr1￿ble 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 I￿￿teeS 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, Indi￿dUallY 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 Unde￿￿nding 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 aC￿unting 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 Pro￿dureS to identify any unusual or unexpected relationships:
- Condude on the appropriateness ol the director5. use of the going concem basis of aC￿unting.
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 a￿1 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 Con￿alment.
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 t￿y. in a(X￿ance 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 requ1￿ment 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 Com￿y1￿g with the FwUl￿rnen15 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 aCCordar￿e 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 cU￿encY 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 fU￿re. Thus the TTUStees continue to adopt the going
concern basis of accounting in preparing the financial slatements.
1.3 Charltable funds
Un￿st￿¢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 dor￿rS 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 perf0m￿nCe 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.
Depre￿atIon 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 reC￿Jnised 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 FFLI￿r,
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 Ad￿ce 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 be￿een 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
Add￿￿onS
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 s￿h grants r￿1ved 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¢itYSur￿us 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