Company registration number.. 4334063
Charity registration number= 1091143
Exeter Citizens Advice Bureau
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2025
Thompson Jenner LLP
Chartered Accountants
I Colleton Crescent
Exeter
Devon
EX2 4DG

Exeter Citlzens Advice Bureau
Contents
Reference and Administrative Details
Ito2
Chaivs Report
Trustees, Report
4t013
Statement of Trustees, Responsibilities
14
Independent ExamineEs Report
15
Statement of Financial Activities
16
Statement of Financial Activiti¢5 (Prior Year)
[7
Balance Sheet
18
Statement of Cash Flows
19
Notes to the Financial Statements
20to38

Exeter Citizens Advice Bureau
Reference and Administrative Details
Chairman
R G G Willmott
Trustees
R G G Willmott
H S Fowler
K M McDonald
S J Morgan
J R Oliver
D J Phillips
G T Richardson
S J Salter
S Joseph
I S Percival
RAScott
MJYeo
Charity Registration Number
1091143
CompAny Registration Number
4334063
The charity is incorporated in England and Wales.
Registered Offiee
Dix's Field
Exeter
EXI IQA
Thompson Jenner LLP
Chartered Accountants
I Colleton Crescent
Exeter
Devon
Accountants
EX2 4DG
Page I

Exeter Citizens Advice Bureau
Reference and Administrative Details
Bankers
Natwest PIC
59 High Street
Exeter
Devon
EX4 3DL
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
The Co-operative Bank
POBOX 101
l Balloon Street
Manchester
M60 4EP
Alderniore Bank PIC
1st Floor, Block B
Western House
Lynch Wood
Peterborough
PE2 6FZ
Page 2

Exeter Citizens Advice Bureau
Chair's Report for the Year Ended 31 March 2025
The year has been one of signlficant change. Our Chair, Dennis Mardon. retired at the AGM in November 2024
after twenty years dedicated, and much appreciated, service a5 evidenced by those attending his leaving do
attend¢d by the Deputy Lieutenant of Devon and the Deputy Lord Mayor of Exeter City Council. During
Dennis. tenure Citizens Advice Exeter was awarded the prestigious Queens Award for Voluntary Service and he
personally received an MBE. We all wish him a big thank you and happy retirement.
I have been in post since November 2024 and have been overwhelmed by the dedication, professionalism and
enihusiasm of all those connected with Citizens Advice Exeter, be it slaff volunteers or Trustees.
The year has been dominated by our response to the decision by Exeter City Council to discontinue their
funding from 202512026 and to reduce it to £75k from £200k for 2024125. The senior management team, l¢d by
Sue Julyan, implemented some materiaI changes to the organisation in order to Sustain as much of our services
as possible with reduced resources. We are now open only Mo days a week for drop in services, have reduced
the size of offices by 50 /0, reduced staff hours. not replaced staff and had redundancies. In addition we have
been actively, and successfully, increasing our fundraising activities. The net result of all these actions is that we
have managed to end the year with a surplus of £34k. We are budgeting a deficit of £93k for 2025126 whilst we
very energetically continue with fund raising activities.
During 2025 we spent a considerable amount of time meeting with Exeter City Councillors and oificers and
made presentations to the Customer Focus Scrutiny in an attempt to get ihe Council's funding decision changed.
Despite very considerable support from a significant minority of Councillors ihis was not successful. We are
continuing to have a dialogue with the Council and to explain what the impact of us not being there will have on
Exeter citizens. We are hopeful that these discussions will result in our achieving a new funding stream for
202617.
During 202415 we helped 5,000 people find a way forward. The financial valiie to them resulting from our help
was £9.4m. Additionally the amount saved to local authorities by our helping clients avoid eviction and
. hom¢le5sness was £134k, the total saviiigs to the NHS by reducing use of mental health and GP services
amounted to £280k and the savings to the Department of Work and Pensions through keeping people in work
was £765k. With such compelling evidence It is hard to argue against support for our continued existence. l am
onfide t
t we will ourselves find a way forward to continue to serve the people of Exeter in 2026 and
beyon
hank the sta
volunteers and Trustees for their commitment and hard work towards making that
happ
rd Willmott
Chair of Trustees
Page 3

Exeter Citizens Advice Bureau
Trustees, Report
The trustees, who are directors for the purposes of company law. present the annual report together with the
financial statemenls and auditors, report of the charitable company for the year ended 31 March 2025 which
comply with cutTent stalutory requirements, the charity's governing documents and prepared in accordance with
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland {FRS 102) (effective l January 2015) - {Charities SORP (FRS 102)), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The charity was incorporated on 4 December 2001 and is a company limited by guarantee, having no share
capital.
Trustees and offi¢ers
The trustees and officers serving during the year and since the year end were as follows-
Chairn)an:
R G G Willmott (appointed 30 July 2024)
Trustees=
H S Fowler
D J Mardon
K M McDonald
S J Morgan
J R Oliver
D J Philips
G T Richardson
S J Salter
M C Whitton Resigned 27111124
S Joseph
I S Percival
Appointed 27111124
R G G WillmottAppointed 30107124
RAScott
Appointed 28107124
MJYeo
Appointed 17107124
S Julyan
Resigned 27111124
CEO..
Objectives
The charity's objects are to promote any charitable purpose for the public benefit by the advancement of
education, the protection and preservation of health and the relief of povety, sickness and distress in particular.
but without limitation. for the benefit of the community of Devon and surrounding areas.
Purposes and aims
The charity is a member of Citizens Advice and aims:
to provide the advice people need for the problems they face
to improve the policies and practices that affect people's lives
Page 4

Exeter Citizens Advice Bureau
Trustees, Report
Vislon Statement
Mlsslon Statement
O All members of the community can
solve the problem5 they face and. as a
result, live happier and more
productive lives.
O To provide free, independent,
confidential and impartial advice to
everyone on their rights and
responsibilities valuing diversity.
promoting equality and challenging
discrimination.
strategic Outcomes
Strategic Aims
Reduced social and financial
deprivatio
B. Improved mental health and
wellbeing for the community
C. More equitsble and cohesive society
D. Stronger and more resilient
communities
Be accessible for anyone in the
community regardless of any barrier
B. Develop our knowledge and
understanding of the complex needs
of our clients
C. Design our seNices so that they are
more reflective of and relevant to the
communities we serve
D. Campaign for change at a local and
national level
We have referred to the Charity Commission's general guidance on public benefit when reviewing our aims and
objectives and in planning our futur¢ activities. In particular. the trustees consider how planned activities will
contribute to the aims and objectives they have set.
Page 5

Exeter Citizens Advice Bureau
Trustees, Report
How our activities deliver public benefit
All our charitable activities focus on the provision of free advice to the generdl publi¢ on a range of issues.
including welfare benefits and tax credits, debt and money, housing and employment. family issues and
consumer advice. Our activities are undertaken to ￿rther our charitable purposes for the public benefit.
Largely. those benefiting from our services are those most in need, particularly those in financial hardship. Our
national Citizens Advi¢e financial monitoring tool shows the difference we made in Exeter in 2024- 25=
For ovory £1 investod in our sorvice in 2024J25, we generated:
£3.17
£23.67
in savings to
government and
public servicès
{fisGal benefits)
Total: £1,562,726
in wider economic
and social benefits
(public value)
Total: £12,091,577
in financial value to
the people we help
(specific outcomes
to individual s)
Total. £9,421,837
It's impossible to put a financial value on everything we do- but where we can, we have.
We've used a Treasury-approved model to do this.
From our robust management informaiion, we've also separately considered the financial
benefits to the people we help.
Clienl salisfaclion
We carefully monitor our clients, satisfaction wilh our service. The feedback we receive is vital to our planning
process.
Overall we helped 5,070 people and dealt with 18,578
different issues.
81%
said their problem was
solved following advice
said we helped them
find a way forward
88%
would recommend the
service
Page 6

Exeter Citizens Advice Bureau
Trustees, Report
Life is complicated. Sometimes people encounter challenges and
problems that they don't know how to deal with. and they need help to
overcome.
9in10ofour
clients said their
problem affected
their lives, includin
causing anxiety an
financial difficulty
2in3
say they had difficulty
knowing who to
contact or how
Systems work before
advice
4in5
experienced a shock
or life event before
their problem
Principles
Citizens Advice Exeter 15 a client-focused organisation
A client will be given as much time as he or she needs, but it is recognised that this may not be as mu¢h time
as he or she wants
Servtces will be targeted towards those who are most in need
The quality of services offered to clients must remain demonstrably high
The fjnancial and structural viability of the organisation shall be considered when introducing any new
services
It is recognised that new services and initiatives should be directed primarily at strengthening the core of the
service. either structurally or financially
Governance
The charity is managed by its Trustee Board, which is drawn from the local community. The members are
harity trustees who have a legal responsibility for the general control and management of the charity, including
financiaI management and control. All trustees give their time voluntarily and receive no benefits from the
harity. except where the board approves payments in the best interests of the charity and to enable the charity
to achieve its charitable objectives.
The Trustee Board is responsible for ensuring that the charity complies with the Citizens Advice Membership
Scheme, charity legislation, and relevant company law.
The maximum number of Trustees shall be seventeen and the minimum be three, being either.
Elected at the annual general meeting, and who shall hold ofFJce frotn the conclusion of that meeting.
Co-opted by the Trustee Board, provided that on appointment the total number of co-opted Trustees does not
exceed one third of th¢ total number of Trustees.
New trustees are provided with an induction pack. an initial induction programme, and on-going training and
support as required. This includes the opportunity to observe the work of the charity and briefings al Board
meetings on areas of the charity's work. The ¢harity also uses a trustee self-review and skills audit process which
provides an opportunity to review knowledge and identify learning and development need5. Furtherniore,
Citizens Advice provides a programme of trustee training for new and existing trust¢e5.
Page 7

Exeter Citizens Advice Bureau
Trustees, Report
Management
The day to day running of the charity i5 delegated to the Chief Executive and the leadership team, consisting of..
Suzanne Julyan - Chief Executive
Lyndsay Jarman- Assistant Chief Executive
Kathy Underwood - Operations Manager
Adminislralion
Administration within the ¢harity is supported by a dedicated team of administrative volunteers who undertake
tasks such as opening post, filing, data input and photocopying. We pay tribute to our administrative volunteers
for their Continued support and dedicatlon to our work during these challenging times.
Who used and benefited from our services?
The charity has a drop-in service. We offer telephone and digital advice and information services. Over the past
year, we have continued to work with other Citizens Advice offices nationally delivering & telephone advice
service.
Without the contribution of volunteers. our generalist advice and inforniation servi¢e would not run. During the
year, they have given in ihe region of 24,000 hours of time through reglilar volunteering, or equivalent to 15.8
providing the equivalent of £600,000 worth of donated time. In addition, this year we were delighted to
welcome 14 new volunteers. The Board wish to thank the many volunteers who ensure the continued operation
of the charity by donating their time and experience during these challenging time5.
During the year, 10 volunteers left. Some left to take paid employment and others to attend traininglfurther
education or for personal reasons. This demonstrates the excellent in-house training support offered to our
volunteers. The new skills and experience gained whilst volunteering are clearly valued by employers.
Clieni Profile
Of the client5 who used the services of the charity during the year, over 79 /0 were linder 65 years of age, 58 /0
were female, 680/0 of clients, ethnicity was white British and 63 /0 were disabled or living with a long-teml
health condition.
Advice Need
During the year. the charity assisted 5.070 clients directly with their advice needs, involving 18,578 individual
issues.
Page 8

Exeter Citizens Advice Bureau
Trustees, Report
The demand on our advi¢e services, by issue, was as follows..
Grdnd
Total
Client Issues
Benefits & tax
credits
Benefits
Universal Credit
Charitable
Support & Food
Banks
Consumer goods
& services
Debt
Education
Employment
Financial
services &
ca
GVA & Hate
Crime
Heafth &
communty care
Housing
Immlgratlon &
asylum
Legal
Other
Relationships &
family
Tax
Travel &
trans
ort
Utilities &
communications
Grand Total
2019_20
2020_21
2021_22
2022Q3
2023_24
2024_25
9332
7180
7474
7812
7836
7787
47)21
4335
4319
7245
2539
2318
1730
22486
516
550
lioo
440
475
467
290
329
448
634
2643
4790
51
1163
2445
41
1234
2208
40
758
1665
54
666
1899
47
532
1852
42
520
14769
275
4873
329
294
316
265
286
246
1730
158
110
78
78
132
54
610
299
311
250
209
287
266
1022
1163
942
1306
1456
1650
1380
7897
328
153
215
176
234
244
13iO
435
2319
267
1133
384
1196
357
645
336
538
320
455
2099
6286
832
693
641
592
502
459
3719
218
129
123
187
186
114
957
214
199
189
189
327
288
1416
629
779
1483
2611
2317
1747
9566
27070
20696
24196
20346
20425
18578
313311
As can be seen from the figures above, the charity continues to put the majority of its resources towards welfare
benefit5 and debt Issue5, Wlth these catering for over almost 610/0 of our current client issues.
Given the uncertain economic climate ftir many of our clients amid the cost of living crtsis, we expect to see
continuing high levels of money and debt enquiri¢5 as household finances remain challenging for our clients.
We already identify clients who can use other national free debt providers as the volume of enquiries is not
manageable within our resources. However. that does mean that the charity tends to ￿taIn the m05t vulnerable
clients or those with high support needs. During the year. we wrote off £)71.106 worth of debt for our clients.
Furthermore, we have achieved some £4m of financial gains for our clients.
We have assisted defendants in court who ar¢ in danger of losing their rented or mortgaged home. This is a high
pressure situation, with a limited period of time to get the full details from the defendant, discuss the 5iMation
with the landlord or lender, help to get an agreement in place and then go into court with the defendant and
speak on their behalf. In complex case5 we occasionally request an adjournment, so that the defendant can be
referred to a housing lawyer.
Page 9

Exeter Citizens Advice Bureau
Trustees, Report
We offer all defendants a prearranged telephone call from Citizens Advi¢e Exeter. and this will be followed up
by any advice appointments the client needs. Numbers of housing cases listed at Exeter court are high and
ncreasing. Housing enquiries made by Exeter residents across the ?4125 year fonned 7.5 % of all our enquiries,
and we expect evi¢tion in particular to rise significantly due to the continued high cost of rents and mortgage
interest rates.
We pay tribute to our volunteer advisers, gateway assessors and infonnation guides for their continued support
and expertise during the Challenges of the last year.
Digital
During the year, the charity has assisted additional clients by supporting 9,200 website visits. We have had 897
impression5, 1 new follower and a total number of 2.227 followers. On Facebook, we have had 601 page
visits, 2 new p&ge likes and a total number of176 followers.
Reseal'ch, campaigns andpi'evenlio
Our work is not just about advice and infomation services. We work hard to campaign for changes in policies
and practices that affect large sections of the population, based on the experiences of our clients.
We also deliver preventative measures. including Scam Awareness and Gambling Harm, to ensur¢ that people
have skills and confidence. We offer friendly and infornial sessions designed to help everyone, no matter what
their level of money knowledge or capability. Our trained staff and volunteers are able to cut through the jargon
and pass on valuable tips which can really make a difference to people's lives. During the year the charity
provided training courses or engagement events benefiting over 100.
We pay tribute to our res¢ar¢h and campaigns, and training, volunteers for their continued support and expertise.
Strategy
Cost ofLiving Ci-isis
We will work with our ¢lients, local partners and national Citizens Advice to ensure that our services meet the
challenges and uncertainties and that our evidence is used to develop Government policy to support those
affected by the cost of living.
We will work with local partners to support with the predicted increase in the demand for our services and the
increased complexity of th¢ issues that clients present. Although the health emergency of Covid has diminished,
the financial and employment related issues will last for many months afterwards. This cross- cutting theme is
embedded across the following strategic objectives..
Page 10

Exeter Citizens Advice Bureau
Trustees, Report
Strute
ic Priorities 2025-26
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This strategy and the supporting business development plan will be used to guide the charity's developrnent over
the coming years.
Finaneial review
The charity has been able to operate within its planned budgets. However, the futur¢ financial climate will mean
that the charity will face a more diificult and challenging operating environment goin(F forward.
The charity has benefited from grants and Contrdcts from Exeter City Council and Devon County Council (via
Citizens Advice Devon), and others, which has enabled the continuation of generalist telephone and face-to-face
advice and information services by our volunteer team, supported and managed by paid staff.
In addition, the charity has again suc¢¢ssfully delivered the following projects and services in addition to the
generalist advice and information servic¢'.
ABC: Funding from Devon County Council for a Carers appeals service
Carers Advice on Benefits: A contrdctual arrdngement with Citizens Advice Devon {funded by Devon Carers)
to provide additional advice services for adult carers of all ages.
Page 11

Exeter Citizens Advice Bureau
Trustees, Report
Awards for All National Lottery Funding: Funding to support us with joining a shared telephone adviceline
with Citizens Advice Teignbridge and Citizens Advice South Hams.
Hospiscare Project: Funding to provide advice to patients and their families attending the Hospice.
Devon Growing Communities Fund: Funding was used to support our service in the County Court supporting
clients at risk of eviction.
Gibbons Trust: Funding was used to support our service in the County Court 5UPPOrting clients at risk of
eviction.
Jamieson-Bystoek Trust: Funding to support those at risk if losing their home by providing energy advice and
welfare benefits advice.
Norman Trust: Funded to support us with continuing to offer a drop-in and to provide the appropriate level of
supervision and training.
Nation81 Lottery Awards for All: Funding to enable us to join a shared telephone adviceline with Citizens
Advice South Hams and Citizens Advice Teignbridge.
Energy Outreaeh Project: Funding to deliver energy advice and information in an outreach setting to
consumers
Energy Adviee Programme: Funding to deliver specialist energy advice.
Exeter Foodbank Project: Funding supporting Exeter Foodbank clients with benefits maximisation and to
manage their debts with a view to them becoming less reliant on the foodbank.
National Lottery Awards for All: Funding from th¢ National Lottery Community Fund for IT and equipment
Action for Children Project: A contractual arrangement with Citizens Advice D¢von (funded by Action for
Children} to provide advice services in local Children's Centres.
Citizens Advice Torbay: Income received to provide a shared management function across both Exeter and
Torbay Citizens Advice charities.
Exeter and District Multiple Selerosis Society Project: A contractual arrangement funded by Exeter and
District Multiple Sclerosis Society.. Funding to provide welfare benefit5 advi¢e to people living with multiple
sclerosis. We operate this project on an outreach basis. This contract employs one part-time welfare benefits
adviser.
Exeter and District Kidney Patients, As50¢iation Projeet: A contractual arrangement funded by Exeter and
District Kidney Patients. Association to provide welfare benefit advice to pre-dialysis, dialysis and transplant
patients and their carers. This contract employs one part-time welfare benefits adviser.
Money Advice Project for Exeter City Council: A contractual arrangement to provide a full-time money
adviser to t1105e referred d irectly by Exeter City Council housing caseworkers.
Macmillan Caneer Support Devon-wide Project: Funding for a holistic welfare benefits, employment,
housing. debt and general advice service for people affected by cancer.
Reseiwe5poIicy
The charity, being mindful of Charity Commission guidance, aims to maximise the use of available fvnds for the
benefit of the cit12ens of Exeter and the surrounding area 50 far as is commensurate with a prudent level of
unrestrieted reserves. equivalent lo at least three months, running costs. The total unrestricted reserves
(excluding the premises depreciation designated fund) at 31 March 2025 was £294,909. In this regard. our
policy is to set aside fund5 only for known or probable liabilities.
Inveslmenl pthvers
The constitution authori5es the trustees to make and hold investments using the general funds of the charity. The
charity currently holds £86,515 in a l-year fixed tenn bond.
Subsidiary undertakings
The charity has one wholly owned non-charitable subsidiary undertaking registered in England and Wales,
alled Exeter Citizens Advice Bureau (Services) Limited, registered Company number 06561932. The company
is incorpordted. The aim of the company is to raise income for the charity for charilable activities. There have
been no trading activities in the last year.
Page 12

Exeter Citizens Advice Bureau
Trustees, Report
Risk management
Our Resources Committee is responsible for advising the trustee board on the effective management of risk and
for making sure that internal controls are in place and operating as designed. As part of our on-going risk
assessment process, our risk management strategy and policies are reviewed and agreed by the Resources
Committee each quarter. We operate a robust system of internal financial controls which is fully compliant with
Charity Commission guidance and good practice.
UK General Dota Prolection Regulalion
As part of its responsibilities, the Resources Committee continues to ensure that the charity complies with the
UK General Data Protection Regulations and that the confidentiality, integrity and availability of all our data
assets is maintained to a level which is consistent with the requirements of the UK General Data Protection
Regulations.
Future pl8n$
The trustee board continues to be convinced that the work that the charity does, and the services it provides, are
cruclal elements in ensuring that those most in need are supported in accessing their rights and ¢ntitlements.
Without charity, many clients would have nowhere to go and no one to help them with their problems. With
local Councils being financially stretched at the present time. the Trustees are looking for alternative sources of
income during 2025126.
We will continue to proactively raise vital funds and seek new project partners. We will raise awareness in the
community of our status as a local, independent charity reliant on grant funding and donations.
In ternis of external, and other factors that the charity is planning for. these in¢lude'.
Collaboration: We will continue to collaborate more widely wilh other local Citizens Advice offices in Devon
through Citizens Advice Devon, and through our partnership with Citizens Advice Torbay, with other local
advice agencies and with other charities who need our advice services enabling us. other organisations and more
clients to benefit from contracting arrangements in the future and to provide a client focused service to the
residents of Devon.
Digitsl Servic¢s- We will ¢ontinu¢ to promote on-line and telephone helpline services as our preferred methods
for first contact in order to maintain more intensive s¢rvi¢es for those clients in greatest need or with the most
plex Situations
alre
wa
approved by the trustees of the charity on ....
and signed on its behalf by..
G Willmott
nd trustee
Chai
S J Morgan
Truste¢
Pag¢ 13

Exeter Citizens Advice Bureau
Statement of Trustees, Responsibilities
The trustees (who are also the directors of Exeter Citizens Advice Bureau hr the purposes of company law) are
responsible for preparing the trustee5' report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). including
FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland
Company law requires the trustees to prepare financial statements for each financial year. Under company law
the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view
of the state of affairs of the charitable company and of the incoming r¢source5 and application of resources,
in¢luding ils income and expenditure, of the charitable company for that period. In preparing these financial
statements, the trustees are required to..
select suitable accounting policies and apply them eonsistently-
observe the methods and principles in the Charities SORP-
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any
material departures disclosed and explaiiied in the financial statements- and
prepare the financial statements on tlie going concern basis unless it is inappropriate to presume that the
charitabl¢ company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at
any time the financial position of the charitable company and enable them to ensure that the financial statements
comply with the Companies Act 2006. They are also responsible for safeguarding the &8sets of the charitable
company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information
included on the eharitable company's website. Legislation governing the preparation and dissemination of
financial statements may differ from legislation
er jurisdictions.
d by the trustees of the charity on ......
and signed on its behalf by..
R G G Willmott
Chairman and trustee
organ
Trustee
Page 14

Exeter Citizens Advice Bureau
Independent Examiner's Report to the trustees of Exeter Citizens Advice Bureau ('the
Company,)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March
2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are
responsible for the pr¢paration of the a¢¢ount5 in a¢cordan¢e with the r4uirements of the Companies Act 2006
('the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the
2006 Ath and are eligible for independent examination, I report in respect of my examination of your charity's
ac¢ounts as Carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my
examination I have followed the Directions given by the Charity Commission under section 145(5)(bl of the
2011 Act.
Independent examiner's stAtement
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in
se¢tion 145 of the 201 l Act. I eonfirm that I am qualified to undertake the examination because I am a member
of , which is one of th¢ listed bodies.
I have completed my examination. I confinn that no matters have come to my attention in connection with the
examination giving me cause to believ¢-
accounting records were not kept in respect of Exeter Citizens Advice Bureau as required by section 386
of the 2006 Act. or
2. the accounts do not accord with those records. or
3. the accounts do not Comply with the accounting requirements of section 396 of the 2006 Art other than
any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an
independent examination. or
4. the accounts have not been prepared in accordance with the methods and principles of th¢ Statement of
Recommended Practice for accounting and reporting by charities [appli¢able to charitie5 preparing their
accounts in accordance witli the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Dave Tucker ACA FCCA
Thompson Jenner LLP
Chartered Accountants
I Colleton Crescent
Exeter
Devon
EX2 4DG
Date=......-................-.....
Page 15

Exeter Citizens Advice Bureau
Statement of Financial Activities for the Year Ended 31 March 2025
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestri¢ted
funds
Restricted
funds
Total
2025
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
215,087
15,428
6,845
553
311,200
215,640
326.628
6,845
Total Incom¢
237,360
311.753
549.113
Expenditure on:
Charitable activities
(204.183)
(310.060)
(514,243)
Total Expenditure
Net movement in funds
(204.1 $3)
(310,060)
(514.243)
33,177
34,870
Reconciliation of funds
Total funds brought forward
Total funds carried forward
286.732
286,732
20
319,909
1,693
321,602
All of the Charity's activities derive from continuing operations during the above period.
The notes on pages 20 to 38 forni an intef 6
Page
ral part of these financial statements.

Exeter Citizens Advice Bureau
Statement of Financial Activities for the Year Ended 31 March 2024
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Prior year eomparative
Unrestricted
funds
Restricted
funds
Total
2024
Note
Income and Endowments from:
Donations and legacies
Charitsble activities
Investment income
304.451
39,756
4.811
304.451
361,096
4,811
321,340
Total income
349,018
321,340
670,)58
Expenditure on:
Charitable activities
(333,242)
(321.340)
(654.582)
Total expenditure
())),242)
(321.340)
(654,582)
Net income
15,776
15,776
Net movement in ￿ndS
15,776
15,776
Recon¢iligtion of funds
Total fvnds brought forward
270,956
270,956
Total funds carried forward
20
286,732
286,732
All of the charity's activities derive from continuing operations during the above period.
During the year ended 31 March 2024, the Charity has utilised brought forward designated funds, specifically
the post pandemic recovery fund, a fund to be used for additional advice capacity and staffing as the charity
move in to the recovery phase of the pandemic, to Cover budgeted expenditure incurred in the year as part of the
continued delivery of charitable objectives.
The funds breakdown for 2024 is shown in note 20.
The note5 on pages 20 to 38 fomi an intef 7
Page
ral part of these financial ststements.

Exeter Citizens Advice Bureau
(Registration number: 4334063)
Balance Sheet as at 31 March 2025
2025
2024
Note
Fixed assets
Investments
13
Current gssets
Debtors
Investments
Cash at bank and in hand
14
15
16
42,034
86.515
302.176
22.767
84.185
278,590
430,725
385.542
Creditor5: Amounts falling due within one year
Net current assets
17
(109,124)
(98,811)
321,601
286,731
Net assets
321.602
286.732
Funds of the charity:
Restricted income funds
Restricted funds
20
Unrestricted income funds
Unrestricted funds
319.909
286,732
Total funds
20
321,602
286,732
For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
Th¢ members have not required the charity to obtain an audit of its accounts for the year in question in
accordance with section 476,. and
The directors acknowledge their responsibilities for ¢omplying with the requirements of the Companies Act
2006 with respect to accounting records and the prepardtion of accounts.
The
cial statements on pages 16 to 38 were approved by the trust¢es. and authorised for issue on
and signed
n their behalf by-
mott
an and trust
S J Morgan
Trustee
The notes on pages 20 to 38 fonn an inte
Page
ral part of these financial statements.

Exeter Citizens Advice Bureau
Statement of Cash Flows for the Year Ended 31 March 2025
2025
2024
Note
Cash flows from operating activities
Net cash incom¢
34.870
15,776
Adjustments to cash flows from non-cash items
Investment income
(6,845)
28.025
{4,811)
10,965
Working capital adjustments
(Increase)Idecrease in debtors
Increase in creditors
Decrease in defer￿d in¢ome
14
17
(19.267)
7,797
41,090
{26,940)
(9,620)
Net cash flows from operating activities
19.071
32,912
Cash flows from investing Activities
Interest re¢¢ivable and similar income
Sale of tangible fixed assets
6.845
4,811
Net cash flows from investing activities
6,845
4,813
Net in¢rease in cash and cash equivalents
25,916
37,725
Cash and cash equivalents at l April
362,775
325,050
Cash and cash equivalents at 31 March
19
388.691
362.775
All of the cash flows are derived from continuing operations during the above tsvo periods.
The note5 OD pages 20 to 38 fomi an inte
Page
ral part of these financial 5tatement5.

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
I Charity status
The charity is a charity limited by guarantee, incorporated in England and Wales, and consequently does not
have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of
the charity in the event of liquidation.
The address of its ￿giStered office and principal place of business is..
Dix's Field
Exeter
EXI IQA
2 Aeeounting polieies
Summary of significant aeeounting policies And key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all the years presented. unless otherwise stated.
Statement of Compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities..
Statement of Recommended Pra¢tice (applicable to charities preparing their accounts in accordance with the
Financial Reporting Staiidard applicable in the UK and Republic of Irelmnd (FRS 102)) (issued in October 2019)
{Charities SORP (FRS I O?)). the Financial Reporting Standard applicable in the UK and Republic of Ireland
{FRS 102) and the Companies Act 2006.
Basis of preparation
Exeter Citizen5 Advice Bureaii meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant
accounting policy note(s).
Going concern
As summarised in the Chairman'5 (and Trustees,) Report, there have been cuts to government funding which
have had a significant impact on the local authority (in common with many parts of the UK), and in turn on the
charity's in¢ome for the next financial year, 2025-26. Exeter City Council (ECC), whilst continuing to be
supportive, has not renewed the conlraci for services provided by the charity. which previously brought income
of £200.000 per annum. This financial situation will inevitably impact on the services that the charity can
provide in the future.
The Board of the charity has prepared a budget for 2025-26, which is dependent upon the maximisation of
income from other funding sources, and on the reduction of costs wherever possible. As a number of these
action5 relale to future events, there is inevitably material uncertainty about the outcomes. however the Trustees
are Confident that the charity can continue in some forni. although the services provided by the charity will
potentially be restricted.
As at 3 IIOJ12025, the charity had unrestricted reserves of £319,909, which will be utilised in part to support the
operation of the charity for at least the next 12 monihs, as it seeks to reshape and reprioritise re5QLirces. Given
that these reserves exist, and there are plans to increase income from other sources and to reduce ¢osts. the
Trustees consider it appropriate for th¢ Financial Statements to be prepared on a going concern basis.
Group accounts not prepared
The financial statements present infomiation about the charity as an individual undertaking and not about its
group.
Page 20

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
Exemption from preparing group aeeounts
The charity has taken advantage of ihe exemption in section 398 of the Companies Act 2006 from the
requirernent to prepare consolidated financial statements, on the grounds that it is a small sized group.
Income and endowments
All income is recognised once the charity has entitlement to the Income. At is probable that the income will be
received and the amount of the income receivable can be measured reliably. Income is shown net of saleslvalue
added tax. re￿rnS and discounts.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date.
In the event that a donation is subject to conditions that require a level of perfomiance by ihe charity befor¢ the
charity is entitled to the filnds, the income is deferred and not recognised until either those conditions are fully
met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these
conditions will be fulfilled in the reporting period.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants
have been met. Where performance conditions are attached to the grant and are yet to be met. the income is
recognised as a liability and included on the balance sheet as deferred income to be released.
Deferred income
Def¢￿ed income represents amounts received for future periods and is released to incoming resources in the
period for whtch, it has been received. SLkch income is only deferred when:
The donor specifies that the grant or donation must only be used tn ￿tUre accounting periods. or
The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attribuled to
particular headings they have been allocated on a basis consistent with the use of resources. with central staff
costs allocated on the basis of titne spent, and depreciation charges allocated on the portion of the asset's use.
Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services
for its beneficiaries. It include5 both costs that can be allocated directly to su¢h activities and those costs of an
indirect nathr¢ necessary to support them.
Support eosts
Resources expended are allocated to the particular charitable activity where the costs relate directly to that
activity. The cost of overall direction and administration of each activity is apportioned to each charitable
activity on an appropriate basis.
Governance costs
These include the costs attributsble to the charity's compliance with constitutional and statutory requirements,
including audit, 5trategi¢ management and trustees meetings and reimbursed expenses.
Page 21

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of the assel
received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue
are recognised in income over the period in which the related costs are recognised. Grants relating to assets are
recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is
recognised as deferred income.
Taxation
The charity is eon5idered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the
¢harity is potentially exempt from taxation in respect of income or capital gains received within ¢ategories
covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 199? to the extent that such income or gains are appli¢d exclusively to charitable purposes.
Current asset investments
Current asset investments are included at the lower of cost and net realisable value I market value.
Trade debtors
Trade debtors are amounts due from customers for services perfomied in the ordinary course of business.
Trade debtors are recognised initially at tlie transaction price. They are subsequently measured at amortised cost
using the effective interest method, less provision for impaimient. A provision for the impainnent of trade
debtors is established when there is objective evidence that the Charity will not be able to collect all amounts
due according to the original temis of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of
change in value.
Trade ereditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Accounts payable are elassified as cutTent liabilities if the charity does not have an
unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve
months after th¢ reporting date. If there is an unconditional right to defer settlement for at least twelve months
after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost
sing the effective interest method.
Fund strueture
Unrestricted income funds are general funds that are available for use at the ttwste¢s discretion in furtherance of
the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for Specific purpose5, the use of which
is restricted to that area or purpose.
Pensions and other post retirement obligations
The charity operates a defined conlribution pension scheme. Contributions ar¢ charged in the statement of
financial activities as they become payable in accordance with the rules of the scheme.
Page 22

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
Financial instrllments
Classificalion
Financial assets and financial liabilities are recognised when the charity b¢¢omes a paty to the contractual
provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of
the charity after deducting all of its liabilities.
Recognition and meusuremenl
The Charity only has financial assets and financial liabilitie5 of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised at transaction pri¢e and subsequently measured at their
settlement value.
Inveslmenls
Investments in subsidiaries and as50¢iates are measured at cost less impaim]ent.
3 Income from donations and legaeies
Unrestrieted
funds
General
Restricted
funds
Totgl
2025
Total
2024
Donations and legacie5'
Donations from individuals
Grants, including capital grants.
Government grants
65,139
553
65,692
29.024
149,948
149,948
275,427
215,087
553
215,640
304,451
Page 23

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
4 Income from charitable aetivities
Unrestricted
funds
General
Restricted
funds
Total
2025
ABC Income
Action for Children
CAB Project
Carbon Monoxide Advice Project
Citizens Advice Torridge, North, Mid and West
Devon in partnership with Macmillan
Devon Growing Communities Fund
Energy Outreach Project
Exeter Foodbank
Energy Advice Programme
Exeter & District MS Society
Exeter & District Kidney Patients Association
Exeter City Council Budget & Money Management
Gibbons Trust
Hospiscare
K Broughton Fund
National Lottery Awards for All
Torbay CA Management Income
46,700
13,000
24.300
21.300
46,700
13,000
24,300
21.300
68.199
1.200
5,250
27,385
3,990
68.199
1.200
5,250
27,385
3,990
2,395
10.033
21.554
3,000
10,953
1.250
19,711
46.408
2,395
10,033
21.554
3.000
1,250
19,711
46.408
15,428
311,200
326.628
Page 24

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
Unrestricted
funds
General
Restricted
funds
Total
2024
ABC Income
Action for Children
CAB Project
Centurion
Citizens Advice Torridge, North, Mid and West
Devon in partnership with Macmillan
Citizens Advice Cost of Living Grant
Devon Growing Communities Fund
Devon Advi¢¢ Services for Working Age Carers
Empower
Energy Outreach Project
Exeter Foodbank
Energy Advice Programme
Exeter City Council Ukraine Support
Exeter & District MS Society
Exeter & District Kidney Patients Association
National Lottery Awards for All
National Lottery Cost of Living grant
One Devon
Torbay CA Management Income
12,500
13,190
24.300
12,500
24,300
1,684
1.684
69,248
15,000
1.000
33.005
711
1,750
6,247
22,050
69,248
15,000
1,000
711
1,750
6,247
22,050
12,160
16,356
9,556
9.993
67,713
1,750
42,883
12,160
16.356
9,556
9,993
67,713
1,750
42,883
39.756
321,340
361,096
5 Investment income
Unrestricted
funds
General
Total
funds
Interest receivable and similar income.
Interest receivable on bank deposits
6,845
6,845
Total for 2025
6,845
6,845
Total for 2024
4.811
4.811
Page 25

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
6 Expenditure on charitable aetivities
Unrestricted funds
Designxted
General
Restricted
funds
Total
2025
ABC Income
Action for Children
CAB Project
Core service fund
Carbon Monoxide Advice Project
Citizens Advice Torridge, North,
Mid and West Devon in partnership
with Macmillan
Devon Growing Communities Fund
Covid Recovery Fund
Energy Advice Programme
Energy Outreach Project
Exeter Foodbttnk
Exeter City Council Money Advice
Exeter & District Kidney Patients
Association
Exeler & District MS Society
Gibbons Trust
Hazel Ball Memorial Fund
Hospiscare
IT Replacement Fund
K Broughton Fund
National Lottery Awards for All
Grant
Redundancy Costs
Torbay CA Mangement
46,700
13,000
24,300
46,700
24,300
176,442
21,300
176,442
21,300
68,199
1.200
68,199
1,200
1,326
3,990
5,250
27.385
21,554
1,326
3,990
5,250
21,554
10,033
2,395
3,000
10,033
2,395
3,000
94
10,953
4,142
iio
94
4,142
iio
19,711
19,711
6,751
46,408
6,751
46.408
Total for 2025
12.313
191,870
310.060
514.243
Page 26

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
Unrestricted fund5
Designated
General
Restrieted
funds
Total
2024
ABC Income
Action for Children
Capital Premises Fund
CAB Project
Core service fund
Citizens Advice Cost of Living
Grant
Centurion
Citizens Advice Torridge. North,
Mid and West Devon in partnership
with Macmillan
Devon Growing Communities Fund
Energy Advice Programme
Energy Outreach Project
Devon Advice Services for
Working Ages Carers
Empower
Exeter Foodbank
Exeter City Council Ukrdine
Support
Exeter & District Kidney Patient5
Association
Exeter & District MS Society
IT Repla¢¢m¢nt Fund
National Lottery Awards for All
Grant
National Lottery Cost of Living
Grant
One Devon
Torbay CA Mangement
12,500
13,190
12.500
13,190
3,925
24,300
288,087
3,925
24,300
288,087
15,000
15,000
1,644
1.644
69,248
1,000
22,050
1.750
69,248
1.000
22,050
1,750
33,005
711
33.005
711
6.247
6,247
12.160
12,160
9,556
16,356
9,556
16,356
1,514
1,514
9,99i
9.993
67.713
1,750
42,883
67,713
1,750
42,883
Total for 2024
5,439
327,803
321,340
654,582
Page 27

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
7 Analysis of governance eosts
Governance eosts
Unrestricted
funds
General
Total
2025
Independent examiner fees
Examination of the financial statements
3,442
3.442
3,442
3.442
Unrestricted
funds
General
Total
2024
Independent examiner fees
Examination of the financial statements
Depreciation, amortisation and other similar costs
2,820
2.820
2,822
2,822
8 Net incomingloutgoing resources
Net incoming resources for the year include-
2025
2024
Loss on disposal of fixed assets held for the charity's own use
9 Trustees remuneration 2nd expenses
No trustees. nor any p¢rson5 connected with th¢m, have received any remuneration from the charity during the
year.
TNstees were reimbursed a total of £161 (2024.. £515) in relation to reclaimed expenses during the year.
No trustees have received any other benefits from the charity during the year.
Page 28

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
10 Staff costs
The aggregate payroll costs were as follows:
2025
2024
Staff eosts duTillE the year were:
Wages and salaries
Social security costs
Pension ¢osts
385,437
29.903
11,741
427,J07
35,753
11,956
427,081
475,016
The monthly average number of persons (including senior management team) employed by the charity during
the year was as follows-.
2025
2024
Charltable activities
19
19
14 (2024 - 13) of the above employees participated in the Defined Contribution P¢nsion Schemes.
Pension costs are allocated to activities in proportion to the related staffing costs incU￿¢d and are wholly
Charged to unrestricted funds.
No employee received emoluments of more than £60.000 during the year.
The total employee benefits of the key management personnel of the charity were £112.205 (2024- £112,236).
11 Independent exgminer's remuntr#tion
2025
2024
Examination of the financial statements
2.820
12 Taxation
The charity 15 a registered charity and is therefore exempt from tsxation.
13 Fixed #5set investments
2025
2024
Shares in group undertakings and participating interests
The company was dissolved l April 2025.
Page 29

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
Shares in group undertakings and participating interests
Subsidiary
undertakings
Total
Cost
At l April 2024
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Details of undertakings
Details of the investments in which the Charity holds 200/0 or more of ihe nominal value of any class of share
capital are a5 follows..
Proportion of voting
rights and share5
held
Country of
incorporation
Undertaking
Holding
Principal activity
Subsidiary undertakings
Exeter Citizens
Advice Bureau
{Services) Limited
Dix's Field, Exeter,
EXI IQA
England & Wales
Ordinary
Dormant
14 Debtors
2025
2024
Trade debtors
Prepayments
Other debtors
39,232
2,564
238
17,421
5.346
42,034
22,767
15 Current a55et investments
2025
2024
Fixed terni bonds
86,515
84,185
Page 30

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
16 Cash and cgsh equivalents
2025
2024
Cash on hand
Cash at bank
336
301,840
462
278,128
302.176
278,590
17 Creditors: amounts falling due within one year
2025
2024
Trade creditors
Other taxation and social security
Other creditors
Pension s¢hem¢ ¢reditor
Accruals
Deferred income
39,442
6,262
23,709
2,297
34,901
2,513
40,229
9,249
30,458
2,722
4,020
12,133
109,124
98,811
2025
2024
Defe￿ed income at l April 2024
Resources deferred in the period
Amounts released from previous periods
12.133
20,702
(30,322)
39,073
12,133
{39,073)
Deferred income at year end
2,513
12,133
Page31

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
18 Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents
contributions payable by the charity to the scheme and amounted to £11,741 (2024 - £11,956).
19 Analysis of net funds
At l April
2024
Financing cash
flows
At 31 March
2025
Casli at bank and in hand
Current asset inveslments
278,590
84,185
23,586
302.176
86,515
Net debt
362,775
25,916
388.691
At l April
2023
Financing cash
flows
At 31 March
2024
Cash at bank and in hand
Current asset investments
243.307
81.743
35,283
2,442
278,590
84.185
Net debt
325,050
37,725
362,775
Page 32

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
20 Funds
Balance at
31 March
2025
Balance at I
April 2024
Incoming
resources
R¢gourees
expended
Transfers
Unrestricted funds
General
Unrestricted fund5
170.077
237.360
(191,869)
(30,050)
185,518
Designaled
Premises Fund
Hazel Ball Memorial Fund
IT Replacement
Advice for Life
Fundraising
Redundancy Fund
Client Medical Support Fund
Sickness cover
5.000
344
19.000
2,587
(1,326)
(94)
(4,142)
21,326
25,000
250
19,000
2,587
1,000
83.964
90
2,500
4,142
1,000
3,582
(6,752)
90
2,500
116.655
(12,314)
30.050
134,39l
Total unrestricted funds
?86.7 J2
237.360
(204,183)
319,909
Restricted funds
46.700
13,000
24.300
(46.700)
(13,000)
(24,300)
Action for Children
CAB Project
Carbon Monoxide Advice
Project
Devon Communtty
Foundation
Energy Advice Programme
Energy Outreach Project
Exeter Foodbank
Exeter City Council Budget
and Money Management
Macmillan
Hospiscare
K Broughton Fund
MC Restricted Donation
National Lottery Awards for
All grant
Torbay Management
21,300
(21,300)
1,200
3,990
5.250
(1,200)
(3,990)
(5.250)
(27,385)
21,554
68.199
10.953
1.250
553
(21.554)
(68,199)
(10,953)
(iio)
1,140
553
19.711
46,408
(19,711)
(46.408)
Total restricted funds
311,753
(310.060)
1.693
Page 33

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
Blllanee at
31 March
2025
Balance at I
April 2024
Incoming
resourees
Resources
expended
Transfers
Total funds
286,732
549,113
{514.243)
321,602
Page 34

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
BalAnce at
31 March
2024
Balance at I
April 2023
Incoming
resources
Resources
expended
Transfers
Unrestricted funds
General
Unrestricted funds
71,765
349,018
(327,801)
77,095
170,077
Designaled
Premises Fund
Hazel Ball Memorial Fund
IT Replacement
Advice for Life
New Premises Depreciation
Redundancy Fund
Client Medical Support Fund
Post Pandemic Recovery
Fund
Operations management
budget
Innovation Fund
Volunteer fund
Sickness cover
5,000
344
19.000
2.587
(J,925)
3,925
5,000
344
19,000
2,587
(1,514)
1.514
{2)
79,440
90
7,694
87.134
90
80,000
(80,000)
6.428
(6,428)
(3,300)
{500)
500
2.500
2.500
199,191
(5,441)
(77,095)
116.655
Total unrestricted funds
270,956
349,018
333,242)
286,732
Restricted
ABC
Action for Children
CAB Project
Citizens Advice COL grant
Devon Growing Commuities
Fund
Devon Advice Services for
Working Age Carers
Empower
Energy Advice Programme
Energy Outreach Project
Exeter Foodbank
Macmillan
National Lottery Awards for
All grant
National Lottery COL grant
One Devon
Torbay Management
12,500
13,190
24,300
15.000
(12,500)
(13.190)
(24,300)
(15,000)
1,000
(1,000)
33,005
711
22,050
1.750
6,247
69,248
{33,005)
(711)
{22.050)
(1,750)
(6,247)
(69.248)
9,993
67,713
1,750
42.883
(9.993)
(67,713)
(1,750)
(42.883)
Total restricted funds
321.340
Page 35
(321,340)

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
Balance at
31 March
2024
Balance at I
April 2023
Incoming
resources
Resourees
expended
Transfers
Total funds
270,956
670,J58
(654,582)
286.732
Designated Funds
Trustees have made the following provisions:
Advice for Life - a fund to support the development of new income generation initiatives.
Premises Fund- a fund to cover the on-going costs of maintaining the Charity's premises.
Client Medic#] Support Fund
claims and appeals.
a fund to support clients to obtain medical evidence to support disability
Hazel Ball Memorial Fund a fund in memory of our fornier trustee, Hazel Ball, to be used to recognise the
contribution of our volunteers.
IT Replacement Fund
a fund for the on-going replacement of faulty equipment within the ¢harity's IT
systems. The fund is set at one third of the total replacement value.
Redundancy Fund - for the purpose of transparency and good governance. the trustees have Created a fund to
cover potential liabilities of the charity as at l April 2025.
Siekness cover fund - a fund to cover the one-off costs of staff sickness cover.
Post Pandemie Recovery Fund - a fund to be used for additional advice capacity and staifing as we move into
the recovery phase of our pandemic response.
Innovation Fund - a fund to support the development of new innovations in serviee delivery acr055 the charity.
Operations management budget - a designated fund to be used at the discretion of the Operations Manager to
cover short temi staffing. or other, financial commitments in order to maintain our services
Volunteer fund - a fi￿d to support volunteer social events. The funds come from sponsorship and fundraising.
Fundraising - thi5 fund enable5 US to resource fundraising initiatives.
Page 36

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
Restricted Funds
ABC- Funding from Devon County Council for a Carers appeals service.
Action for Children a contractual arrangement with Citizens Advice Devon (funded by Action for Children)
to provide advice services in local Children's Centres.
Carbon Monoxide Advice Project - grant funding from Citizens Advice to support consumers in vulnerable
situations and address carbon monoxide (CO) safety issues.
Citizens Advice Torridge, North, Mid #nd West Devon in partnership with Macmillan Cancer Support -
Provision of a liolistic welfare benefits, employment, housing, debt and general advice 5¢rvice for people
affected by cancer.
CAB Project
a contractual agreement with Citizens Advice Devon (funded by Devon Carers) to Provide
additional advice services for adult carers of all ages.
Devon Growing Communities Fund- Funding was used to enhance outreach opportunities in the community.
Energy Advice Progrxmme - grant funding from Citizens Advice to provide advice s¢rvi¢es to clients at risk of
fuel poverty.
Exeter City Couneil Money Adviee - A contractual arrangement to provide a full-time money adviser to those
referred d irectly by Exeter City Council housing caseworkers.
Energy Outreach Projeet- To deliver energy advice and information in an outreach setting to consumers.
Exeter Foodbank- Funding supported Exeter Foodbank clients with benefits maximisation and to manage their
debts with a view to them becoming less reliant on the friodbank.
Hospiscare- Funding to provide advice lo patients and their families attending the Hospice.
MC Restricted Donation This donation will be used to invest in otrice resources and equipment to 5UPPOrt
the well being of the workforce.
National Lottery Awards for All- Funding from the National Lottery Community Fund for IT and equipment.
Torbay Management - In¢ome re¢¢ived to provide a shared management function across both Exeter and
Torbay Citizens Advice charities.
Hospiscare Project- Funding to provide advice to patients and their families attending the Hospice.
K Broughton donated money to be used for clients with unique personal challenges who needed a one-off
donation to help with a personal issue (such as transport to get to a family mernbePs fitneral).
Page 37

Exeter Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
21 Analysis of net assets between funds
Total funds at
31 March
2025
Unrestricted funds
General
Designated
Restricted
fund5
Flxed asset investments
Current assets
Cu￿ent liabilities
292,128
(106,611)
134,391
4.206
(2,513)
430,725
(109.124}
Tot&1 net assets
185,518
134,391
1,693
321,602
Total fund5 at
31 March
2024
Unrestricted funds
General
Designated
Restrieted
funds
Fixed asset investments
Current assets
Current liabilities
258,117
(88,041)
116,665
10,770
(10,770)
385,552
(98.811)
Total net assets
170,077
116.665
286.742
22 Related party transactions
During the year the charity made the following related party transactions..
Torbay Citizens Advice Bureau
(Exeter Citizens Advice Bureau and Torbay Citizen5 Advice Bureau are deemed to be related parties due to the
key management personnel of the entities.)
Key management services provided by Exeter Citizens Advice Bureau to Torbay Citizens Advice Bureau during
the year totalled £46,408 (2024.. £42.884).
The value of other expenditure recharged to Torbay Citizens Advice Bureau during the year was £2,426 (2024..
£3,346).
At the balance sheet date the amount du¢ from Torbay Citizens Advice Bureau was £12.041 (2024 - £336).
Page 38