NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2023
•ACJFbBMI•
1212023
COMPANIES House
A12
Company registration number.. 4373653
Registered charity number: 1091891

NORTH AND WEST GLOUCESTERSHIRE anzENS ADVICE UMITEO
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 31 MARCH 2013
CONTENTS
Page
Trustees, ￿POrt
Auditor5, report
9-12
ststement of financial actr¥ities
13
Balance Sheet
14-15
Statement of cashflow
16
Notes to the financial statements
17-28

NORTH AND WEST GLOUCESTERSHIRE CITIZEP4S AOVICE UMITEO
Re
rt of the Trustee Board for the
ear ended 31 March 2023
The trustees. who are also the Directors of the charity. present their report forthe year ended 31 March
2023. Due to the Trustees. status as directors under the Companie5 Act 2006. this report constitutes a
director5, report as required by ihe Companies Act 2L))6. and has been prepared taking advantage of
the exemptions conferred by Part 15 of this Art.
Our
ur
Ses and actr¥ities
The objects of North and West Gloucestershire Crtizen5 Advice (the Charity) are to promote any
charitable purpose for ihe benefit of the community in the County of Gloucestershire and surrounding
areas by the advancement of education. the protection of health and the relief of poverty, sickness and
distress.
The main aims for the year continued to be the provision of free, independent, confidential and
impartial generalist and specialist advice services to members of the public. The main areas where
advice is given include= welfare, debt and money advice, utilities. consumer. relationship matters.
housing and employment. A team of paid and unpaid staff, adequately covered by professional
indemnity insurance. ensures that the Charity is able to achieve its objertives.
Achievements an(J Perfom)ance
The Cost of Livin8 Crisis has had a significant impact on our commLtnities and as a result we saw large
numbers of clients seeking advice, with historic numbers of people using ovr service5. Issues such as
Welfare Benefits. Debt. Housing and Employment continued to be si8nifi¢ant enquiry areas for our
clients but we also saw a very large increase in energy related issues ènd a need for emergenLy food.
Bythe end of 2022123 we had helped 13,152 clients with 33,310 issues. Welfare benefit enquiries were
highest at 8,564 and Universal Credit were 2,829. The impact of the cost of living crisis was seen in the
high number of energy enquiries which were 4,392. Housin8 enquiries were also high in the year with
an increase in tenants receiving notice from landlords plus issues around repairs saw enquiries in this
area at over 3,0￿.
Debt. as expected, has had a major impact on our clients and we assisted with nearly 3,C(rf) enquiries in
this area. For the first time. energy debt was the main debt we supported clients with. In doing so we
worked with large numbers of partners providing energy grants through the governments Household
Support Fund and the local Housing Rescue Funds. Both funds making a significant positive impact on
our clients challenging situation at a time of economic turmoil.
Working closely with partners is always important and this has meant the organisation has made two
important moves within the year, relocatin8 offices in both Cinderford and CheStenham to co-locate
with other community organisations and local authorities. and improving services for clients.
Partnership is essential to the success of our work. support from organisaiions such as Macmillan Cancer
Support. local authorities. NHS, Gloucester Community Foundation. national Citizens Advice, Barnwood
Trust and National Grid enables us to achieve outstanding results for our tlients. With over 13,CQO
people supported across the four districts which we service, we wefe able to secure over £IS million of
financial outcomes. of which over £10 rnillion were by identifyin8 additional income for clients.

NO
TH ANO WEST
UCESTERSHIRE CITIZENS ADVICE UMITED
rt of the Trustee 8oard for the
ar ended 31 March 2023
cofitinu
Financial Review
The Charitvs income increased in the year by £681.984 to £1.680.047. There was restricted income in
the year of £395,012.
Expenditure in the year also increased in year by £455.243 to £1.341.951. There was restricted
expenditure in the year of £153,283.
The Charity realised a surplus of income over expenditure forthe year of £338,0%12021122.. £111,355).
At 31 March 2023 the charity held total funds of £7(MJ.080131 Marth 2022= £361.9841.
Princi
al Fundin
Sources
Fundin8 sources are detailed in r￿te 3 to accounts (pages 21 & 221.
Reserves Pol-
and
concern
The Trustees have determined to retain a 3 months of operating costs in Un￿Strirted reserves to meet
unexpected events. Where reserves fall below 2 months of operating costs the Trustees regularly
review that the charbty has sufficient funds in cash lor near cash) to meet the liabilities of the business
as such liabilities fall due.
Reserves are an important element of charitable organisation funding and help protect the
organisation against..
al The risk of unforeseen emergency or other unexpected need for funds. e.g. an unexpected large
repair bill or finding 'seed-funding'for an urgent project.
bl Covering unforeseen day-to-day operational costs, e.g. employing temporary staff to cover a long-
term sick absence.
c} A source of income. e.g. a grant. not being renewed. Funds might be needed to give the trustees
time to take artion if income falls below expectations.
dl Planned commitments. or designations, that cannot be met by fvture income alone, e.g. plans for a
major asset purchase or to a significant project that requires the charity to provide'matched funding,.

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE UMThED
Re
rtofthe
rustee Board
r the ear ended 31 March 2023
con
inued
e} Unrestrirted funds are funds that the Charity may use for any purpose so long as it meets the aims
and objectives of the bureau outlined in our governing document. A restricted fund is given to the
Charity for a specific purpose and in re5pert of which conditions have been imposed a5 to its use.
Funds must be spent on this purpose. Fund5 may not be completely spent in year and the balance.
which shows a5 net income in the year will be spent during the next calendar year Ire5ulting in net
expenditure). The Charity is effectively acting as a steward for these funds. The calculation of free
unrestricted reserves is after takin8 into account any designated funds which the Trustees have
deemed it appropriate and pnjdent to so designate. In 2022123 there has beèn a signithcant surplus on
restricted funds which will be spent in 23124 ￿$￿Iting in an equivalent defi¢it. During the year there is
significant surplu5 on unrestricted funds which is mainly due to an income of £83.￿0 recetved at the
end of the year which we were unable to spend but for which we will incur costs in 23124.
In 2022123 the expenditure on unrestricted actNity was £1.188.668 indicating a level of free reserves
required of at least £297.CXJO. At 31 March 2023, the charity had free reserves of £369,795.
Investment Polic
As noted above the Charity does not have surplus free reseTres to invest. All cash fund5 are therefore
maintained in the Charit￿5 current bank accounts.
Plans for the fLrture
As an organisation we have grown significantly during the past hvo year5, recruiting an additional 18.
mainly frontline, advice staff. This significant increase in income and staffing has strengthened our
delivery of services across the 4 districts we serve. Additional support has been received to expand Our
support to people affected by cancer, and following this investment from M￿MIlIan Cancer Support.
we will continue to deliver these services across Gloucestershi￿.
Welfare benefit enquiries, especially around di5abilÈty benefits, continue to be a significant issue for
clients with many requiring support with applications and appeals. Our Benefit Buddies pilot project
has been a success and we will seek to continue this work.
Many frontline workers value the expertise which Cilizens Advice possesse$ and our Advice First Aid
project will enable us to continue to work with frontline workers across the County so they are better
able to help residents. Thrs new approach is welcorned by our partners and is proving to be effective in
ensuring clients receNe appropriate support.
Nearly 60% of our clients have a long-tem) illness. disability or mental health issue and reflerts a
significant need within our community for timely and expert advice. Providing our service through
variety of channe15 IS vital to ensure that as many people can access our service locally and we will
continue to seek to work with partner organisations to ensure that our clients receive the support they
need.

NORTH AND WEST GLOUCESTERSHIRE cmzENS ADVICE LIMITED
rt of ihe Trustee Board for the
ar ended 31 March 2023
continued
Finally, we are very aware that the cost-of-liwng crisis continue for residents and the emergency support
in terms of grants and food vouchers is now a vital and important part of our work. providing value
solutions to people in crisis. We expect to see this continue in 2023124.
Reference and a(knlnistrative details
Chority Nome."
North and Wesr Gloucestershire Citizens Advice Limited
Chority Registration Number..
1091891
Company Registrotion Number.-
4373653
Registered Office ond
OperotionolAddress.'
Messenger House
35 St Michaels Square
Gloucester
GLI IHX
IndependeJ7t Exominer.-
Bankers.
Burnside
Chartered Accountants
61 Queen Square
Bristol
BSI 4JZ
Lloyds Bank plc
Blackheath. London Branch
PO Box 1000
BXI ILT
Key management personnel:
Trustee 80ord..
Malcom Vine
Derek Jones
Robert Knibbs loppounted 25 Moy 2022)
Peter Whittall
Vareta Bryan
Robert Priddy
Mike Mintram
Julia Roxans foppointed 25 M(ry 20221
Chief Executive Officer..
Clare Knapman

NORTH AND WEST GLOUCESTERSHIRE aTIZENS ADVICE UMITED
Re
rt of the Trustee Board for the
ar ended 31 March 2023
continued
Structure. Governance and Management
Governin
Document
The organisation is a charitable company limited by guarantee. incorporated on 14 February 2002 and
registered as 3 charity. The charitvs governing document is its Articles of Association. As a Company
Limited by Guarantee. the Bureau has no share capital and the liability of the members on liquidation is
limited to £l.CKJ. In the event that a surplus remains after the reali5ation of a55ets, that surplus shall not
be distributed to the members but shall be given or transferred to such other charitable purposes as
the members by ordinary resolution decide. failing which. the same shall be transferred to the National
Association of Citizens Advice Bureaux.
Recruitment and A
intment of the Trustee Board
The dirertors of the company are also charity trustees for the purposes of charity law and under the
Companrfs Articles are known as the Trustee Board. Under the requirements of the Articles of
Association the members of the Trustee Board are elected to serve for a period of th￿e years after
which they may be reelected at the next Annual General Meeting.
Due to the nature of the work undertaken within the community. the Trustee Board seeks to ensure
that the diversity of the comrnunity is reflected through the Trustee Board. Individuals are approached
to offer themselves for election to the Trustee Board through local networking with statutory and
voluntary organisations. Potential Trustees are required to provide a list of their skills and are invited
to attend Trustee Board meetings as observers in order to gain an insight into the operation and
management of the service.
Trustee Induction and Trainin
New Trustees are invited and encouraged to familiarise themselves with the charity and the context
within which it works. by spending time with the Chief Executive Officer and obser¥in8 the service in
action. All new Trustees receive a copy of the Articles of A$￿(lation. Charity Commission publitations
including"Responsibilities of Charity Trustees- and a copy of the charity'5 Business Plan.
Risk Mana
ement
The Trustees have assesse(J the major risks that the charity is exposed to. and are satisfied that systems
are in place to mitigate exposure to these risks. Procedures and policies are periodically reviewed to
ensure that they continue to meet the membership requirements of the National Association of Citizens
Advice Bureaux and the needs of the charity-
Internal control risks are minimised by. for example. the implementation of proce¢Jures for the
authorisation of all transactions. Procedures are in place to ensure the health and safety of staff,
volunteer5. clients and visitors to the Bureau.
In response to recent concerns about data security, the charity has reviewed and updated its procedures
on Information Assurance. Actions taken include the adoption of a comprehensive Information Risk
Policy, the appointment of a Senior Information Risk Officer (who t5 ￿Sponsible for insuring that the
policy 15 implemented effertivelyl and the setting up of an Information Assurance Working Group,
chaired by a Trustee.

NORTH AND WEST GLOUCESTERSHIRE anzENS ADVICE UMITED
Re
ort of the Trustee Board for the
ar ended 31 March 2023
continued
anisational Structure
The Trustee Board may consist of up to 15 members. It meets on alternate months and is responsible
for the governance, strategic direction and policy of the charity. At present the Trustee Board ha$ 6
member5 from a variety of professional backgrountls ￿le¥artt to the work of the charity- A staff
representative. a volunteer representative arhd representatives of the Forest of Dean District Council.
Gloucester Crty Council and Tewkesbury Borough Council are entitled to attend ordinary Board meetings
but have no voting rights.
A scheme of delegation is in place and the Chtef Executr¥e Otficer is responsible for implementing the
strategic direction of the service. identifying and responding to funding opportunitie5 and ensuring that
the charity delivers the services specified and that key performance targets are met. The Chief Executive
Officer is also responsible for operational day to day service delivery and. in conjunction with the line
management team, for individual sUpe￿i$l0n of staff and volunteers. ensuring the ream continue to
work effectively and develop their skills and working practices in line with good practice.
Public Benefit
The Charity Commission in its 'Charities and Public Benefit, Guidance requires that there are two key
principles to be met in order to show that an organisation's aims are for the public benefit.. fifst, there
must be an identifiable benefit and secondly. the ￿nefit must be to the public or a section of the public.
North & West Gloucestershire Citizen5 Advice Bureau aims to benefrt the public dirertly by the provision
of free independent. confidential and impartial generalist and specialist advice services to members of
the public. Our clients come from across Gloucestershire.
Related Parties
The charity rs a member of -Citiiens Advice-. a national charity which sets standards for athiire and
operattonal performan¢e and supports local offices wirh an information system, training and other
services. A5 Part of the chariws membeTship of Citizens Advice. it has agreed to operate within the
national charitVs policies. aims, methods and principle5. The charity contributes to Citizens Advice
national research and campaigns policy. media. publicity and parliamentary work. It also maintains an
information and advice website.
On a local level the charity is involved in local strategic partnership thematic groups and attends a range
of local voluntary and statLrtory sector forums.
for senior staff
The directors consider that the members of the Trustee Board and the Chief Executive Officer comprise
the key management personnel of the charity and are responsible for directing, controlling and running
the charity on a day to day basis.

NORTH AND WEST GLOUCESTERSHIRE anzENS ADVICE UMITED
Re
ort of the Trustee Board lor the
ar ended 31 Marclr 2023
continued
All Trustees give their time freely and no Trustee recewed remuneration during the year.
The pay of the Chief ExecutNe Officer is set by the Trustee Board on an annual basis.
Trustees. responsibilities in ielation to the fithancial statements
Company law requires the Trustee Board to prepare financial statements for each financial year which
give a true and fair view of the state of affairs of the charitable company as at the balance sheet date
and of its incoming resources and application of resources. irKluding income and expenditure. for the
finanaal year.
In preparin8 those financial statements, the Trustee Board should follow best practice and..
Select 5Ultable accounting policies and apply thern conslstently,.
Observe the methods and principles in the Charrties SORP-
Make judgements and estimates that are reasonable and prudent-
State whether applicable UK accounting standards have been followed. subject to any material
departures disclosed and explained in the financial statements-
Prepare financial statements on the on-going concem basis unless it is inappropriate to assume that
the company will continue on that basis.
The Trustee Board is responsible for maintaining proper accounting records which disc105e, 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 2CQ6. They are also responsible
for 5afe@uarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detertion of fraud and other irregularities.
The trustees are reswnsible for the maintenance and integrity of the corporate 3nd financial
information included on the charitable company's website. Legislation in the United Kingdom governing
the preparation and dissemination of financial statements may differ from legislation in other
jurisdictions.
Statement a$ to disclosure to our audltors
In so far as the trustee5 are aware at the time of approving our trustees, annual report-
There is no relevant information, being information needed by the Independent Examiner in connection
with preparing theif report, of which the chariws Independent Examiner is unaware, and
The trustees. having made enquiries of fellow director5 and the charity's Independent Examiner that
theyought to have individually taken. have each taken all steps that they are obliged to take as a director
in order to make themselves aware of any relevant audit informatK)n and to establish that the
Independent Examiner is aware of that information.
Approved by the Trustee 8oard on ..
- and signed on its behalf by-
Derek S JoTres
TRUSTEE- Chaimian
Date 2811212023

INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF
NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
OPINION
We have audited the financial statements of North and West GIOu￿terShire Citizens Advi￿ Limited (the
"charitable company") for the year ended 31 March 2023 which comprise the Statement of Financial
Activities, the Balance Sheet. and the related notes. The financial reportFng frarnework that has been applied
in their preparation is applicable law and the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 1021.
In our opinion the financial statements=
give a truo and fair view of the state of the charitable company's affairs as at 31 March 2023 and of
its incoming resources and application of resources. including its income and expenditure, for the
year then ended-
have been properly prepared in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland IFRS 1021- and
have been prepared in accordance with the requirements of the Companies Act 2CKI6.
This report is made solely to the company's members. as a body. in accordance with Part 16 of the Companies
Act 2006. Our audit work has been undertaken so that we might state to the company's members those
matters we are required to state to them in an auditor'5 report and for no other purpose. To the fullest extent
permitted by law, WÈ do not accept or assume responsibility to anyone other than the company and the
company's members as a body, for our audit work, for this report, or for the opinions we have formed.
BASIS FOR OPINION
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and
applicable law. Our responsibilities under those standards are further described in the Auditorfs
responsibilities for the audit of the financial statements section of our report. We are independent of the
charitable company in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirement5. We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis for our opinion.
CONCLUSIONS RELATING TO GOING CONCERN
We have nothing to report in respect of the following matters in which the ISAS IUKI require us to report to
vou where=
the trustees, use of the going concern basis of accounting in the preparation of the financial
statements is not appropriate- or
the trustees have not disc105ed in the financial statements any identified material uncertainties that
may cast significant doubt about the charitable compan¢s ability to continue to adopt the going
concern basis of accounting for a period of at least twelve months from the date when the financial
statements are authorised for issue.

INDEPENDE14T AuorroRS REPORT TO THE MEMBERS OF
NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
OTHER INFORMATION
The other infomiatron comprises the infomiation included in the annual report. other than the financial
statements and our auditorfs report thereon. The trustees are responsible for the other information. Our
opinion on the financial statements does not coverthe other information and. except to the extent otherwise
explicitly stated in our report, we do not exp￿5$ any form of assurance contlusion thereon.
In connettion with our audit of the financial Statements. our responsibility is to read the other infomiation
and. in doing so. consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially rnisstated. If we
identify such material inconsistencies or apparent material misstatements. we are required to determine
whether there is a material misstatement in the financial statements or a material misstatement of the other
information. If. based on the work we have performed. we conclude that there is a material misstatement of
this other information, we are required to report that fart.
We have nothing to report in thi5 regard.
OPINIONS ON OThER MATfERS PRESCRIBED BYThE COMPANIE5 Acr 2rx16
In our opinion, based on the work un(Jertaken in the course of the audit..
the infomiation given in the tru5tees' rem, which includes the directors, report prepared for the
purposes of cornpany law. for the financial year for vthich the financial statements are prepared is
consistent with the financial statements.. and
the directors, report included within the trustees. report has been p￿pared in accordance with
pplicable legal requirements.
MAThERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION
We have nothing to report in respect of the following matters where the Companies Aet 2006 requires us to
report to you If. in our opin40n:
adequate accounting records have not been kept. or retums adeqLrate for our audit have not been
receivetl from branches not visited by us- or
the financial statements are not in agreement with the accounting records and returns- or
certain disclosures of trustees, remuneration specified by law are not made- or
we have not received all the infomiation and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small
companies regime and take advantage of the small companies, exemptions in preparin8 the tru5tees'
directors. report and from the requirement to prepare a strategic report.
io

INDEPENDENT AUDITORS REPORTTO THE MEMBERS OF
NORTH AND WEST GLOUCESTERSHIRE CITIZENSADVICE LIM￿E0
RESPONSIBILinES OF TRLISTEES
As explained more fully in the trustees. responsibilities statement set out on page IS, the trustees Iwho are
also the directors of the charitable company for the PLJrposes of company lawl are responsible for the
preparation of the financial statements and for being satisfied that theYEive a true and fair view. and for such
intefnal control as the trustees directors determine is necessary to enable the preparation of financial
statements that are free from material misstatement. whether due to fraud or error.
In preparing the financial statements the tTU5tees are responsible for assessing the charitable company's
ability to continue as a going concern. disclosing. as applicable. matters related to going concern and using
the going concern basis of accounting unless the trustees either intend to liquidate the charitable company
or to cease operations, or have no fealistic alternative but to do so.
AUDITOWS RESPONSIBILtriES FOR THE AUDIT OF THE FINANCIAL STATEMENTS
Our objectNes are to obtain reasonable assur.ance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error. and to issue an audttorfs report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
actordance with ISAS IUKI will always detect a material mi$5tatement when it exists. Misstatement5 can arise
from fraud or error and are considered material if individually or in aggregate. they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities. including fraud. are instances of non-compliance with laws and regulations. We design
procèdures in line with our responsibilities, outlined above. to detect material misstatements in respect of
irregularities, including fraud. The extent to which Our procedures are capable of detecting irregularities,
including fraud is detailed below..
An understanding of the legal and regulatory framework applicable to the charitable company was obtained
from the management and the trustees of the charitable company. The audit team was confirmed to have
the appropriate competence and capabilities to identrfy non-compliance with the framework. The audit plan
con5Ldered the risk of irre8ularitie5, including fraud. An element of unpredictability Wa5 built into our sample
selection for audit tests. The risk of fraud over income was mitigated to an acceptable level as nearly all
income is grant income that is paid directly into the charitable CoMpan￿S bank account by funders. we agreed
a risk-based sample of grant income to relevant documentation and perfomed an8lytical procedure5 on
income. The risk of misappropriation of the charitable company'5 assets Wa5 considered.. the charitable
company's bank account balance was tested and confirmed to relevant documentatKJn. and expenditure was
tested for validity by substantive tests that included analytical procedures. Accounting estimates were
considered a5 part of OUT audit work.

INDEPENDENT AUDITORS REPORTTO THE MEMBERS OF
NORTH ANO WEST GLOUCESTERSHIRE cmzENS ADVICE LIMITED
A further description of our responsibilities forthe audit of the financlal statement5 is located on the Financial
Reporting Council'5 website at www.frc.or
auditorsres
onsibilities. This description form5 part of our
audit report.
MARK POOLEY FCA Isenior Statutory Audit¢Yl
For and on behalf of
BURNSIDE
Chartered Accountants
& Statutory Auditor
61 Queen Square
8rlstol
Bsi 4JZ
Date:
13
12

NORTH AND WEST GLOLKESTER5HIRE cmzENS ADVICE LIMITED
STATEMENT OF FINANaAL AcnviTIES
.FOR THE YEAR ENDED 31 MARCH 2023
Unrestrirted Restrirted Totsl lunds Totsl funds
Funds
Fund5
2023
2022
Income from:
Charitable activities:
Grants. donations and legacies
Fees receivable
1.284,885
150
395,012
1,679,897
150
977,243
820
Tolal income
1.285,035
395,012
1,680,047
998,063
Expenditure ¢n:
Charitable activities..
1.188,668
153,283
1,341,951
886,708
Tolal expenditure
1.188.668
153.283
1.341.951
886.708
Net lexpenditure}/income and net
movement in fund5 for the year
96,367
241,729
338,096
111,355
Transfers
4.753
14.7531
Net movement in fun(Js for the year
101,120
236,976
338,096
111,355
Reconciliation of funds..
Total funds brought forward
344,939
17.045
361,984
250,629
Total funds carried forward
446.059
254.021
700.080
361.984
The notes on pages 17 to 28 form part of these accounts.
13

NORTH ANO WEST GLOUCESTERSHIRE aTIZENS ADVICE UMITED
BALANCE SHEET
AT 31 MARCH 2023
2023
2022
FIXED ASSErs
Tangible assets
83,772
88.272
CURRENT ASSETS
Debtors
Cash at bank and in hand
287,918
535.395
99,131
353,831
823,313
452.962
CREDITORS.. Amounts falling due within one Year
1199,4971
1170.5901
NETCURRENT ASSETS
623,816
282,372
TOTAL ASSETS LESS CURRENT LIA8IUTIES
707.588
370.644
PROVISIONS FOR LIABILITIE5
17,5081
18.6601
NET ASSETS
700.080
361,984
THE FUNDS OF THE CHARITY:
Restricted funds
li
254,021
17,045
Unrestricted..
General
12
446,059
344,939
7W,080
361,984
14

NORTH AND WEST GLOUCESTERSHIRE anzENS ADVICE UMITED
BALANCE SHEET AT 31 MARCH 2023 Icontinuedl
These financial statements have been prepared in accordance with the special provisions fow small companies
under Part IS of the Companies Act 2006.
These financial statements were approved by the directors and authori5ed for issue on
and are Signed on their behalf by=
Derek Jones
TRUSTEE- Chalrman
Ite 2811212023
The note5 on pa8e5 17 to 28 form part of these accounts.
Company number-4373653
15

NORTH AND WEST GIOVCESTERSHIRE aTrzENS ADVICE UMITEO
STATEMENT OF CASHFLOW
R THE YEAR ENDED 31 MARCH 2023
Notes
2023
2022
Reconciliation of net movement in funds to
net cash flow from operating actlvities
Net movement in funds
Add back depreciation charge
Ilncreasel in trade debtors
Ilncreasel/Decrease in other debtors
IDecreasel/lncrease in trade creditors
Increase in other creditors
338,096
25.830
161.OSOI
1127,7371
131,3021
59.057
111,354
20.809
Iiioi
12,440
33,196
69.947
Net cash used in opernting artivitses
202,894
247,736
Cash flows from invesling activilies
Purchase of tangible fixed assets
{21.3301
19.6041
Cash provided by/lused In) In¥estlni artlvltles
(21,3301
(9,6041
Increase/ldeuea5el In lash & cash equlvalents
181.564
238.032
Cash & cash equivalents at the beginning
of the year
353.831
115,799
Total cash & equivalents at the end
of the year
14
535395
353.831
16

NORTH ANO WEST GLOUCESTERSHIRE aTIZENS ADVICE LIMrrED
NOTES TO 7HE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
ACCOUNTING POUCIES
The principal accounting policies adopted.judgements and key sources of estimation uncertaintv
in the preparation of the financial statements are as follows..
lal
8a5is of preparation
The financial statements have been prepa￿d in accordance with Accounting and Reporting bv
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
IFRS 1021 (effective l January 20191- (Charities SOAP IFRS 10211, the Frnancial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Cornpanie5 Act 2006.
North and West Gloucestershire Cifiiens Advice Limited 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 notelsl.
Ibl Preparation of the accounts on a going concern basis
The trustees have considered the 12-month period from the date of approval of the financial
statements.
At the year end the charity has net assets of £700,080, net current assets of £623,816 and free
reseNes of £369.795.
The charity has Pfepared a budget for 2023124 which shows that a surplus is forecast.
Based on how the charity has operated in the face of COVID-19 pandemic and its budget
forecasts for the year ended 31 March 2024. the trustees consider that the charity is a goirt8
concern.
Icl Incorne recognition policies
Items of income are recognised and included in the accountswhen all of the following triteria
are met=
The charity has entitlement to the fund5-
Any performance conditions attached to the itemls) of income have been met or are fully
within the control of the charity-
There is sufficient certainty that receipt of the income is considefed probable- and
The amount can be measured reliably.
17

RTH AND WEST GLOUCEsfERSHIRE CITIZENS ADVICE LIMITED
NOTES 70 THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 (continued)
ACCOUNTING POLICIES Icontinuedl
Donotion5 and grants
Income from donations and grants. includingcapital grants. is included in incoming resources
when these are receivable, except as follows..
when donors specify that donation5 and grant5 given to the charity must be used in
future accounting periods. the income is deferred until those periods.
when donors impose conditions which have to be fulfilled before the charity becomes
entitled to use such income, the income is deferred and not included in incoming
resources until the pre-conditions for use have been met.
when donors specify that donations and grants, including capital grants. are for
particular restricted purposes. which do not amount to pre-conditions regarding
entitlement. this income is included in incoming resources of restricted funds when
receivable.
Interest receivable
Interest 15 included when receivable by the charity.
(dl Expefiditure and irrecoverable VAT
Expenditure is included in the Statement of Financial Activities on an accruals basis, inclusive
of any VAT which cannot be recovered.
Most expenditure is directly attributable to a specific activity and is allocated to that activity.
Support costs have been apportioned to each specific activity based on the staff and
volunteer time spent on each activity.
lel Funds attounting
Funds held by the charity are..
Unrestrirted general funds
these are funds which can be used in accordance with the
charitable objects at the discretion of the trustees.
Restricted funds- these are funds that can only be used for particular restricted purposes within
the obl￿ts of the charity. Restrirtions arise when specified by the donor or when fund5 are
raised for particular resiri¢ted purposes.
Further explanation of the nature and purpose of each fund.is included in the notes to the
accounts.
18

NORTH AND WEST GLOUCESTERSHIRE cmzENS ADVICE LIMITED
NOTES TO THE FINANCIAL STATEMEPITS
FOR THE YEAR ENDED 31 MARCH 202
Icontinuedl
ACCOUNTING POLICIES Icontinuedl
lfj Tangible fixed a￿ts
The cost of tangible fixed assets is written-off by equal annual in5talment5 over their expected
useful lives as follows..
Leasehold Improvements
Computer Equipment
Office Equipment
10% 5trai8ht line
20% straight line
20% straight line
{gl Pension costs
The charity offers paid staff a defined contributM?n scheme with the following providers- The
Pensions Trust. NEST- Royal London- Hargreaves Lansdown.. Prudential and Standard Lkfe. The
funds of the scheme are administered by the providers and are separate from the charity. The
pension cost charge represents contributions payable by the charity to the fund and is shown in
Note 5 to these accounts.
19

NORTH AND WEST GIOUCESTERSHIRE aTIZENS ADVICE UMITED
NOTES TO THE FINANCIAL STATEMEritS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinued)
PRIOR PERIODCOMPARATIVES
Unrestrirted Restricted Total lunds
Funds
Funds
2022
Income from:
Charitable activities:
Grants, donations and legacies
Fees receivable
788.489
820
208.754
997.243
820
Totsl in¢ome
789.309
208.754
998.063
Expenditure on:
Charitable activities..
701.9)4 184.804
886.708
Total expendlture
701,904
184,804
886,708
Net lexpenditurellincome and net
movement in funds for the year
87.405
23.950
111.355
Transfers
7.655
17,6551
Net movement in funds for the year
95.060
16.295
111.355
Reconciliation of funds..
Total funds brought forward
249,879
750
250,629
Total funds carried forward
344,939
17,045
361,984
20

NORTH AND WEST GLOUCESTERSHIRE cmzENS ADVICE UMITED
NOTES TO THE FINANaAL STATEMErits
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
INCOME FROM CHARITABLE ACTIVITIES
BY FUNDER- GRANTS. DONATIONSANO LEGACIES RECEIVABLE
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Forest of Dean District Council
70.(X)O
Gloucestershire County Council
83.333
Gloucestershire County Council Outreach 33,333
Gloucestershire County Council multip￿ 21.250
Gloucester City Council
31.000
Tewkesbury Borough Council
53.620
Cheltenham Borough CourKil
108.2(
Town and Parish Councils
9,852
Gloucester City Council- HRF
Gloucester City Council- HSF
Forest of Dean District Council- HSF
Tewkesbury 8orough Council- HSF
Cheltenham Borough Council- HSF
Gloucester County Council- HSF
Barnwood Trust Covid-19 Fund
GLOMAS
Gloucestershire County Council Kick5tart
Macmillan Cancer Support
Energy Advice Projètt
Cheltenham Foodbank
North Cotswold Foodbank
Cheltenham Well Being
National Grid
The Big Energy Saving Network
Help to Claim
Help To Claim Best Practice Lead
Surviving Winter
Good Things Foundation
Smart Meters
Healthy Homes
MAPSDAP
Barnwood Trust Pilot Scheme
National Benevolent Society
EU Settlement Grant
CMAP- CO Monitors
FODDC Coop Voucher Grant
GCC Building Capacity Project
GCC Pilot Scheme
GCC Levelling Up Together
FODIGCF Resilience Fund
70.tsjo
83.333
33,333
21,250
31,C
53.620
108.200
9,852
150,(K)O
27,WO
92.500
SO.CKID
28.600
25,￿0
70.000
50,000
33,333
31,000
53.620
9,996
150,000
27,0
92.51x1
S0.OC(J
28,6C
25,(
8,000
3.680
9,478
47.000
12.000
600
8,938
201.500
14.850
23.960
27,590
9,750
9,670
7.874
164.905
8.938
201.500
14.850
23.960
24,590
9,750
9.670
7.874
164,905
8.877
109.189
39,979
2,500
14.706
22.724
134,160
117,362
5.716
2,500
88.520
2,5
2.500
8.040
16.389
134,160
124,736
14.286
7,500
37,754
31,857
8.040
16.389
134,160
124,736
14.286
7,500
37,754
31,857
5,0¢)0
20.CK)O
10,088
9.912
8,920
9,912
8,920
7.500
Sub-total carried forward
1,261,841
387,538
1.649,379 916,928
21

NORTH AND WEST GLOUCESTE
HIRE cmzEN
ADVI
E UMITED
NOTES TOTHE FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 31 MARCH 2023 Icontinuedl
INCOME FROM CHARITABLE AcfiviTIES Icontinuedl
BY FUNDER- GRANTS, OONATIONSAND LEGACIES RECEIVABLE
Unrestricted
Funds
Restrirted
Funds
Total
2023
Total
2022
Sub-total brought forward
1.261.841
387.538 1.649,379
916.928
Staff Hardship Fund
CAB Cost of Living
Cheltenham Cost of Living
Gloucestershire Community Foundation
NHS- IL8
Redres5 Winter Energy Fund
Summerfield Charitable Trust
TewkesbLtrry Food Voucher Grant
Help To Claim Specialist
Othef
2.144
2,144
2.474
S.￿0
4,500
2.474
28,962
io,ooo
10,000
21.928
9,425
11.4
11,41XI
1.284,885
395,012 1,679,897
997,243
FEES RECEIVABLE
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Electrotechnical Certification Training
150
150
820
150
150
820
BY ACTIVITY
Grants, donation5
and le
acies
Fees
receivable
Total
2023
"Total
2022
General advice
Benefit5 advice
Money and debt advice
Heatth sector advice
Ener￿ advice
Other activities
225.864
299,863
262.233
385,429
506,508
225.864
299,863
262.233
385,429
506,508
150
240.833
234.234
208.029
217,622
96,525
820
150
Charitable activities
1,679.897
150 1.680.047
998,063
22

NORTH AND WE
GLO
CESTERSHIRE aMzENS ADVICE UMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
TOTAL EXPENDITURE
Analysis of expenditure on choritable artivities
Unrestricted
Funds
Restricted
Fund
Total
2023
Total
2022
General advice
8enefit5 atlvice
Money and debt advice
Health sector advice
Energy advice
302.286
201.258
270,115
385.622
29.387
2,833
2.360
2,360
6,424
139.306
305,119
203.618
272,475
392,046
168.693
235,330
174.049
202,356
223,876
51,097
Charitable actNlties
1,188,668
153.283 1,341,951
886,708
Other
direct
costs
Staff
costs
Support
costs
Total
2023
Total
2022
General advice
Benefits advice
Money and debt advi¢e
Health sector advi
Energy advice
247.743
165.329
221.238
318,324
59,700
52.072
34.749
46.501
66.907
107,715
5,304
3.540
4.736
6.815
1.278
305,119
203,618
272.745
392.046
168.693
235,330
174,049
202,356
223.876
51.097
Charitable artivities
1,012.334
307.944
21,673 1.341,951
886,708
Other Direct C05ts-
2023
2022
Charitable activities
Other staff and volunteer costs
Office costs
Premises costs
95,166
27,451
103.248
82.079
40,639
8,030
69.417
79,314
307,944
197,130
Support Costs:
2023
2022
Governance costs
21.673
7,922
All staff costs have been directly allocated to the activibes of the charity in the year on the basis of time
spent by staff on each actNity.
23

NORTH AND WEST GIOUCESTERSHIRE anzENS ADVICE UMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 (continued}
STAFF COSTS AND TRUSTEES, REMUNEBATION
Staff costs were as follows-
2023
2022
Wages and salaries
Social security costs
Employer pension contributions
892.413
67,085
52,836
6CKI,090
45,363
36,203
1,012,334
681,656
Particulars of employees..
The average number of full-time equivalent staff employed by the charity during the financial year
amounted to..
2023
Total
2022
Total
Mana8ement staff
Paid staff
50
33
51
34
Staff levels have increased to support extra activity in health related support seNices. specific
government 8rants funding for fuel poverty and housing relief and. due to difficulties with volunteer
recruitment. the need to provide support with paid staff rather than volunteers.
No member of staff was paid £60.IKKJ or more.
The charIt￿S Trustees were not paid or received any other benefits from employment with the charitv
in the year12021122.. £nill. No Trustee claimed any expenses during the year12021122= £nill. No charity
Trustee received payment for professional or other service5 supplied to the charity12021122.. £nill.
There were no other related party transactions with Trustee5 during the year.
The key management personnel of the charity comprises of the Chief Executive Officer. The total
employee benefits of the key management personnel of the charity (including redundancy costsl were
£49,88712021122.. £49,797>.
NET IEXPENDITUREIIINCOME FOR THEYEAR
This is stated after charging-.
2023
2022
Depreciation
Independent examiners fees
Auditors, remuneration- audit fee
Auditors, remuneration- non audit services
25,830
20.809
5,533
7.200
14.473
24

NORTH AND WEST
LOUCEStERSHIRE cTfizENS AOVICE UMITED
NOTE5 TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
TANGIBLE ASSETS
Leasehold
Improvements
Computer
Equipment
Office
Equipment
Total
COST
At l April 2022
Additions
Oi5P05als
69,522
54.765
17.590
25,604
3,740
149,891
21,330
At 31 MARCH 2023
69.522
72.355
29.344
171,221
DEPRECIATION
At l April 2022
Charge for year
Eliminated on disposal
23,753
6.952
22,167
13,706
15,699
5,172
61,619
25,830
At 31 MARCH 2023
30,705
35,873
20,871
87,449
NET BOOK VALUE
At 31 MARCH 2023
38.817
36.482
8.473
83.772
At 31 March 2022
45,769
32,598
9,￿)5
88,272
DEBTORS
2023
2022
Trade debtors
Prepayments and accrued income
Other debtors
86,410
201,037
471
25,360
73,3
471
287.918
99.131
CREOITORS
2023
2022
Amounts falling due within one year:
Trade creditors
PAYE & NIC
Accruals and deferred income
Other credilors
33.142
29,814
106.398
30,143
55,694
14,589
82.433
17,874
199,497
170,590
25

NORTH AND WEST GLOUCESTERSHIRE anzENS ADVICE UMtTEO
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
10. DEFERRED INCOME
Deferred income comprises grants received in advan￿.
2023
2022
Balance as at l April 2022
Amount released to income earned from charitable actiwtie5
Amount deferred in year
74,502
174,5021
83.538
7,398
17,3981
74.502
Balance as ai 31 March 2023
83,538
74,502
11. RESTRICTED FUNDS
Balance
Incoming Outgoin8
resources
resources
Transfer
Balance
clf
blf
Revemiefvnds
Household Support. Rescue
and Fuel Funds
Surviving Winter
Kickstart Scheme
Redress Winter Ener8y Fund
Benefit Buddy
Barnwood Trust Pilot kheme 5.479
Advice First Aid
GCC- Pilot S¢heme
North Cotswold Foodbank
WhiteGoods
Chelienham- Cost of Lwing
Staff Hardship Fund
373.1￿ 1128.7021
2.5
8.938
244.398
2.500
18.9381
(6,8131
3,478
3.335
15.4791
18,0881
15041
2,496
2,474
2.153
2.474
5.CK)O
{2.8471
17,045
395.012 1153,2831
14,7531
254.021
Pur
ses of Restricted FurK15
Surviving Winter
Funding is provided from Gloucestershire Community Foundation for grants towards
winter fuel costs for individuals who require financial a55iStance.
26

NORTH AND WEST GLOUCESTERSHIRE OTI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED
I MARCH 2023 Icontinuedl
ENS ADVICE UMITED
11. RESTRicfED FUNDS Icontinuedl
Householdsupport. Rescue and Fuel Funds
Funding from the l¢xal authorities to provide emergency grants to households to help them pay
their fuel bills.
Krckstort Scheme
Funding from Gloucestershire County Council to support bustnesses during Coronaviru5 through
grant funding to create new employment opportunities for the public benefit.
Redress Winter Energy Fund
Funding to support those worst affected by energy price rises and at risk of self-disconnection by
providing fuel vouchers.
Benefit Buddy
Funding to suppK)rt people applying for benefits with a he81th-￿lated element such as PIP.
Advice Fir5tAid
Funding from Gloucestershire County Council to enable vulnerable people to receive face.to-fa¢e
advice in a safe and Covid-19 compliant manner.
Building Cgpu¢ity Projert
Funding toward5 additional employment cost5 and overheads inVo￿ed in increasing the number
of volunteers working with the charity. including training and super¥ising the new volunteers.
staff Hardship Fund
Funding to provide emergency grants to staff members to help them pay their fuel bills.
hlorth Cotswold Foodbonk White Goods
Funding to provide grants to people in North Cotswold Area to help them buy White Goods.
27

ORTH AND WEST GLOUCESTERSHIRE OTIZEN5 ADVICE UMITED
NOTES TO THE FifiANaAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl
12. ANALYSIS OF NET ASSETS BEfNEEN FUNDS
Net
current
assets Provish)ns
Tangible
fixed assets
Total
At 31 March 2023
Restricted funds
254,021
254.021
254,021
254.021
Unrestricted hjnds
General funds
83,772
369.795
17,5081 446.059
83,772
623.816
17,5081 700,080
13. CONTINGENT LIABILITY
With respect to the Bureau's p051tion in its pension scheme operated by The Pension5 Trust. a
liability was calculated with respect to the five deferred members of the scheme amounting to
£2.647 as at 30 Septembei 2022 and there have been no further updates from The Pensions Trust
in the year. It remain5 inconclusive as to the treatment regarding these liabilities. The Bureau will
provide for any liabilities when agreement has been reached between the DWP and The Pensions
Trust.
14. TOTAL GISH & CASH EQUIVALENTS
Total cash & cash equivalents as at 31 March 2023 are represented as follows..
2023
2022
Cash at bank
Cash in hand
534,986
409
353,607
224
535,395
353,831
28