NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
REPORT AND FINANCIAL &fATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025
Company registration number.. 4373653
Registered charity number.. 1091891

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
CONTENTS
Page
Trustees, report
Auditors, report
9-12
Statement of financial activities
13
Balance sheet
14-15
Statement of cashflow
16
Notes to the financial statements
17-28

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
rt of the Trustee Board for the
ear ended 31 March 2025
The trustees. who are also the Directors of the charity, present their report for the year ended 31 March
2025. Due to the Trustees, status as directors under the Companies Act 2006, this report constitutes a
directors, report as required by the Companies Act 2006, and has been prepared taking advantage of
the exemptions conferred by Part 15 of this Act.
Our
ur
oses and activities
The objects of North and West Gloucestershire Citizens Advice (the Charity) are to promote any
charitable purpose for the 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 aim5 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 objectives.
Achievements and Performance
Respondin8 to Community Needs
In 2024125, we delivered 22,989 client advice sessions, addressing 65,741 individual issues. a marked
increase on the previous year's historic highs. This surge reflects ongoing cost-of-living pressures.
affecting communities across our service areas.
Welfare Benefits.. Remained the most significant area of enquiry with over 37,OCKI Issues,
underlining the demand for 5UPPOrt navigating the benefits system, especially around disability
benefits, applications, and appeals.
Housing.. With 4,730 enquiries. housing emerged as a critical area of concern, reflecting the
deepening housing crisis. Clients faced increasing issues including evictions, poor housin8
conditions, and homelessness.
Debt.. Over 3,000 debt-related enquiries demonstrate the continuing financial strain on
households.
Emergencysupport.. There was Significant demand for energy-related support and emergency
food, often provided through partnerships and funded initiative5.
Financial Impact
Our work delivered almost £20 million In financlal outcomes, including over £17 mllllon in addltional
income Identthed for clients, Significantly improving financial resilience acros5 the four districts we
Serve.
Strateglc Partnership5
Collaboration remains central to our service model-.
A new partnership with the NHS Communlty Mental Health Transformatlon Team supported
patients with welfare, housing, and debt issues, showing tangible links be￿een advice and
health outcomes.
We continued partnership5 Wlth Macmillan Cancer Support. local authorities, Barnwood Trust,
and others, enhancing service reach and quality.
Barnwood Trust Triage Project supported clients a¢￿Ssing individual grants, offering additional
value through tailored advice support.

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
rt of the Trustee Board for the
ear ended 31 March 2025
continued
Community Innovation
The Advice First Aid project delivered in collaboration with Citizens Advice Stroud and Cotswold
trained local people embedded in communities le.8., in shops, hubs, VCSE organisations, and the NHS)
to provide first-line advice support. This place-based approach is helping build local resilience.
Financial Review
The Charity's income decreased in the year by £209,173 to £1,639,148. There was restricted income in
the year of£102,468.
Expenditure in the year increased by £41,008 to £1,765.415. There was restricted expenditure in the
year of£270.413.
The Charity realised a deficit of income over expenditure for the year of £126,26712023124'. £123,914
surplus).
At 31 March 2025 the charity held total funds of £697,727131 March 2024.. £823.9951.
Princi
al Fundin
Sources
Fundin8 sources are detailed in note 3 to accounts Ipages 21 & 221.
Reserves Poli
and
oin
concern
The Trustees have determined to retain a 3 months of operating costs in unrestricted reserves to meet
unexpected events. Where reserves fall below 2 months of operating costs the Trustees regularly
review that the charity has sufficient funds in cash lor near cashl to meet the liabilities of the busine55
as such liabilities fall due.
Reserves are an important element of charitable organisation fundin8 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 findin8 'seed-fundin8'for an urgent project.
bl Covering unforeseen day-to-day operational costs, e.g. employing temporary stsff to cover a long-
terrn sick absence.
cl A source of income, e.g. a grant. not being renewed. Funds mi8ht be needed to give the trustees
time to take action if income falls below expectations.
dl Planned commitments, or designations, that cannot be met by future income alone, e.8. 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 LIMITED
Re
rt of the Trustee Board for the
ear ended 31 March 2025
continued
el Unrestricted funds are funds that the Charity may use for any purpose so long as it meets the aims
and objectives of the Charity outlined in our governing document. A restricted fund is given to the
Charity for a specific purpose and in respect of which conditions have been imposed as to its use.
Funds must be spent on this purpose. Funds may not be completely spent in year and the balance,
which shows as net income in the year will be spent during the next calendar year Iresulting in net
expenditure). The Charity is effectively acting as a steward for these funds. The calculation of free
unrestricted reserves is after taking into account any designated funds which the Trustees have
deemed it appropriate and prudent to so designate.
In 2024125 the expenditure on unrestricted activity was £1,495,002 indicating a level of free reserves
required of at least £374k. At 31 March 2025, the charity had free reserves of £591,408.
Investment Poli
As noted above the Charity does not have surplus free reserves to invest. All cash funds are therefore
maintained in the Charitys current bank accounts.
Plans for the future
Sustainin8 Hi8h Demand
Cost-of-living challenges are expected to persist, and demand for advice services will likely remain high.
In response, we will continue focusing on..
Secure funding for Core dellvery as the service continues to face high demand
Health Inequality.. Expanding our four health-focused projects Imacmillan, Oncology, Healthy
Homes, and Mental Health) to support wellbeing through advice.
Housing Crisls: Advocating for rental reform and using client experiences to influence local and
national housing policy.
Partnershlps and Strurtural Change
We anticipate that Local Government and NHS refomis. while presenting funding uncertainties, also
offer strategic opportunities. We will explore how to adapt and collaborate within these reforms to
maintain and grow our impact. In May 2026 Macmillan Cancer Support withdraws much of its funding
for welfare benefits advice across the Citizen5 Advice network, it is important that we seek to address
this funding gap to ensure vital seNices for patients continue.
Community Empowennent
The Advice First Aid programme will continue to scale. ensuring that communities are equipped to
respond to local advice needs through a trained and 5UPPOrted network.
Access and Inclusion
Recogni5ing that 60% of our clients have long-term health condltions, we will continue offering
multichannel access to advice services and pursue inclusive partnerships to reach those most in need.
Emergency Support
With the growing reliance on grants and food vouchers, we will maintain this as a key part of our crisis
support strategy, ensuring households in urgent need have access to vital resource5.

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
Re
rt of the Trustee Board for the
ear ended 31 March 2025
continued
Reference and administrative details
Charity Name..
North and West Gloucestershire Citizens Advice Limited
Chority Registration Number..
1091891
Company Registration Number..
4373653
Registered Office and
OperotionolAddres5.'
Messenger House
35 St Michaels Square
Gloucester
GLI IHX
Independent Exominer..
8onkers.'
Burnside
Chartered Accountants
61 Queen Square
8ristol
BSI 4JZ
Lloyds Bank plc
Blackheath, London Branch
PO Box IOIJO
BXI ILT
Key management personnel:
Trustee Board..
Malcom Vine
Derek Jones
Robert Knibbs
Peter Whittall
Vareta Bryan (resigned 14/02/2025)
Robert Priddy
Mike Mintram
Julia Roxans (resigned 14/02/2025)
Catherine Andrews (appointed 14/02/2025)
Stephen Brimfield (appointed 14/02/2025)
Chief Executive Officer..
Clare Knapman

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
Re
rt of the Trustee Board for the
ear ended 31 March 2025
continued
Strurture. Governance and Management
Governin
Document
The organisation is a charitable company limited by guarantee, incorporated on 14 February 2002 and
registered as a charity. The charivs governing document is its Articles of Association. As a Company
Limited by Guarantee, the Charity has no share capital and the liability of the members on liquidation is
limited to £1.00. In the event that a surplus remains after the realisation of assets, 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. failin8 which, the same shall be transferred to the National
Association of Citizens Advice Bureaux.
Recruitment and A
ointment of the Trustee Board
The directors of the company are also charity trustees for the purposes of charity law and under the
Company's 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 three year5 after
which they may be re-elected 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 community 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 observing the service in
action. All new Trustees receive a copy of the Articles of Association, Charity Commission publications
including "Responsibilities of Charity Trustees" and a copy of the charity's Business Plan.
Risk Mana
ement
The Trustees have assessed 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 need5 of the charity.
Internal control risks are minimised by, for example, the implementation of procedures for the
authori5ation of all transactions. Procedures are in place to ensure the health and safety of staff.
volunteers, clients and visitors to the Charity.
In response to recent concerns about data security, the charity has reviewed and updated its procedures
on Information Assurance. Action5 taken include the adoption of a comprehensive Information Risk
Policy. the appointment of a Senior Information Risk Officer (who is responsible for insuring that the
policy is implemented effectively) and the setting up of an Information Assurance Working Group.
chaired by a Trustee.

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
rt of the Trustee Board for the
ear ended 31 March 2025
continued
In response to recent concerns about data security, the charity has reviewed and updated its procedures
on Information K£surance. Actions taken include the adoption of a comprehensive Information Risk
Policy. the appointment of a Senior Information Risk Officer (who is responsible for insuring that the
policy is implemented effectively) and the setting up of an Information Assurance Working Group,
chaired by a Trustee.
anisational Structure
The Trustee Board may consist of up to 15 members. It meets on alternate months and is responsible
for the governance, strate8ic direction and policy of the charity. At present the Trustee Board ha5 6
members from a variety of professional backgrounds relevant to the work of the charity. A staff
representative, a volunteer representative and representatives of the Forest of Dean District Council,
Gloucester City 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 Chief Executive Officer is responsible for implementing the
strategic direction of the service, identifying and responding to funding opportunities 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 supervision of staff and volunteers, ensuring the team continue to
work effectively and develop their skills and working prartices 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 or8anisation's aims are for the public benefit: first, there
must be an identifiable benefit and Secondly, the benefit must be to the public or a sertion of the public.
North & West Gloucestershire Citizens Advice aims to benefit the public directly 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 is a member of "Citizen5 Advice", a national charity which sets standards for advice and
operational performance and supports local offices with an information system, training and other
services. As part of the charity5 membership of Citizens Advice, it has agreed to operate within the
national chariws policies, aims, methods and principles. The charity contribute5 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 15 involved in local strategic partnership thematic groups and attends a range
of local voluntary and ststutory sector forums.
for senior staff
The directors consider that the members of the Trustee Board and the Chief Executive Officer comprise
the key mana8ement personnel of the charity and are responsible for directin& controlling and running
the charity on a day to day basis.

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE UMITED
rt of the Trustee Board for the ear ended 31 March 2025
continued
All Trustees give their time freely and no Trustee received remuneration during the year.
The pay of the Chief Executive Officer is set by the Trustee Board on an annual basis.
Trustees, responsibilities in relation to the flnancial staternents
Company law require5 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. including income and expenditure. for the
financial year.
In preparing those financial statements, the Trustee Board should follow best practice and..
Select suitable accounting policies and apply them consistently,.
Observe the methods and principles in the Charities 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-goin8 concern basis unless it 15 inappropriate t0 355ume that
the company will continue on that basis.
The Trustee Board is responsible for maintaining proper accounting records which 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 assets 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 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 as to disclosure to our auditors
In so far as the trustees are aware at the time of approving our trustees, annual report:
There is no relevant information, being infomiation needed by the Independent Auditor in connertion
with preparing their report, of which the charity's Independent Auditor is unaware. and
The trustees. having made enquiries of fellow directors and the charity's Independent Auditor that they
OU8ht 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 information and to establish that the
Independent Auditor is aware of that information.
Approved by the Trustee Board on ..
nd signed on its behalf by..
F£W
,Joi1102<
Peter Whittall
TRUSTEE- Chalrman
Date

INDEPENDENT AUDITORS REPORT TO THE MEMBER5 OF
NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMrrED
OPINION
We have audited the financial statements of North and West Gloucestershire Citizens Advice Limited (the
"charitable companVI for the year ended 31 March 2025 which comprise the Statement of Financial
Activities. the Balance Sheet, and the related notes. The financial reporting framework that has been applied
in their preparation is applicable law and the Financial Reportin8 Standard applicable in the UK and Republic
of Ireland IFRS 1021.
In our opinion the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of
its incoming resources and application of resources, includin8 its income and expenditure, for the
yearthen ended-
have been properly prepared in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland IFRS 102}. and
have been prepared in accordance with the requirements ofthe Companies Act 2006.
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's report and for no other purpose. To the fullest extent
permitted by law. we do not accept or assume responsibility to anyone other than the 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 FRCS Ethical Standard. and we have fulfilled our other ethical
responsibilities in accordance with these requirements. 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
you 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 disclosed in the financial statement5 any identified material uncertaintie5 that
may cast 518nificant doubt about the charitable company's ability to continue to adopt the going
concern basis of accounting for a period of at least ￿e1ve months from the date when the financial
statements are authori5ed for issue.

INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF
NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
OTHER INFORMATION
The other information comprises the information 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 cover the other information and, except to the extent otherwise
explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statement5, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. 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 fact.
We have nothing to report in this regard.
OPINIONS ON OTHER MArrERS PRESCRIBED BY THE COMPANIES Acr 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the trustee5' report, which includes the directors. report prepared for the
purposes of company law, for the financial year for which the financial statements are prepared is
consistent with the financial statements. and
the directors, report included within the tru5tees' report has been prepared in accordance with
applicable le8al requirements.
MAThERS ON WHICH WE ARE REQUIREDTO REPORT BY EXCEPTION
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to
report to you if, in our opinion-
adequate accounting records have not been kept, or returns adequate for our audit have not been
received 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 information and explanations we require for our audit: or
the trustees were not entitled to prepare the financial statements in accordance with the small
companies re8ime and take advantage of the small companies, exemptions in preparing the trustees.
directors, report and from the requirement to prepare a strategic report.
io

INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF
NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
RESPONSIBILITIES OF TRUSTEES
As explained more fully in the trustees, responsibilities statement set out on page 15, the trustees (who are
also the directors of the charitable company for the purposes of company lawl are responsible for the
preparation of the financial statements and for being satisfied that they give a true and fair view, and for such
internal control as the trustee5 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 trustees are responsible for assessing the charitable company's
ability to continue as a going concern, disclosin& as applicable, matters related to going concern and using
the goin8 concern basis of accounting unless the trustees either intend to liquidate the charitable company
or to cease operation5, or have no realistic alternative but to do so.
AUDITOR'5 RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements 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.
Irregularitie5, including fraud, are instances of non-compliance with laws and regulations. We design
procedures 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 understandin8 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 identify non-compliance with the framework. The audit plan
considered the risk of irregularities, including fraud. An element of unpredictability was built into our sample
selettion 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 company's bank account by funders- we agreed
a risk-based 53mple of grant income to relevant documentation and performed analytical procedure5 on
income. The risk of misappropriation of the charitable compan(s asset5 Was considered- the charitable
companWs bank account balance wa5 tested and confirmed to relevant documentation, and expenditure was
tested for validity by substantive tests that included analytical procedures. Accounting estimates were
considered as part of our audit work.

INDEPENDENT AUDITORS REPORTTO THE MEMBERS OF
NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
A further description of our responsibilities for the a
Reporting Council's website at www.frc.or
au
audit report.
dit of the financial statements is located on the Financial
torsres
onsibilities. This description forms part of our
STEPHEN BURNSIDE ACA {Senlor Statutory Auditor)
For and on behalf of
BURNSIDE
Chartered Accountants
& Statutory Auditor
61 Queen Square
Bristol
8514JZ
Date:
12

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted Total funds Total funds
Funds
Funds
2025
2024
Note
Income from:
Charitable activities-.
Grants, donation5 and legacies
Fees receivable
1,533,320
2,410
102,468
1,635,788
2,410
1,845,676
2,645
Investment income
950
950
Total income
1,536.680
102,468
1,639.148
1,848,321
Expendlture on:
Charitable activities:
1,495,002
270,413
1.765,415
1,724,406
Total expenditure
1,495,002
270,413
1,765,415
1,724.406
Net lexpenditurel/income and net
movement in funds fortheyear
41,679 1167,9461 1126,267}
123.914
Transfers
2,500
12.5001
Net movement in funds for the year
44.179 1170,4461 1126,2671
123.914
Reconciliation of funds..
Total funds brought forward
547,230
276,765
823,995
700,080
Total funds carried forward
591.408
106,319
697,727
823.995
The notes on pages 17 to 28 form part of these accounts.
13

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
BALANCE SHEET
AT 31 MARCH 2025
2025
2024
Notes
FIXED AssFrs
Tangible assets
43,211
65,026
CURRENT ASSETS
Debtors
Cash at bankand in hand
255,422
578,825
471,925
578,093
834.246
1,050,017
CREDITORS.. Amounts falling due within one year
1179,7301
1284,1161
NET CURRE￿ ASSETS
654,516
765.901
TOTAL ASSETS LESS CURRENT LIABILITIES
697,727
830,927
PROVISIONS FOR LIABILITIES
16,9321
NET ASSET5
697,727
823,995
THE FUNDS OF THE CHARITY..
Restricted funds
li
106.319
276,765
Unrestricted:
General
12
591,408
547.230
697.727
823,995
14

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
BALANCE SHEET AT 31 MARCH 2025 Icontinuedl
These financial Statements have been prepared in accordance with the special provisions for small companies
under Part 15 of the Companies Act 2006.
These financial statements were approved by the directors and authorised for issue on
and are signed on their behalf by..
Peterwhittall
TRUSTEE- Chairman
Date
The notes on pages 17 to 28 form part ofthese accounts.
Company number-4373653
15

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
STATEMENT OF CASHFLOW
FOR THE YEAR ENDED 31 MARCH 2025
Notes
2025
2024
Reconciliatlon of net movement in funds to
net cash flow from operating activities
Net movement in funds
Add back depreciation charge
Less interest received
Decrease/llncreasel in trade debtor5
Ilncrease) in other debtors
Increase/lDecreasel/lncrease in trade creditors
Increase in other creditors
1126,2661
21,815
19501
1109,7611
326,264
1106,4091
14,9111
123,914
25,642
46,992
1230,9981
92,074
{8.0291
Net cash used ifi operating activities
12181
49,593
Cash flows from investing activlties
Purchase of tan8ible fixed a55ets
Interest received
16,8951
950
Cash provided by/{used In) Investlng artlvltles
950
(6,8951
Increasel(decreasel In cash & cash equivalents
732
42,698
Cash & cash equivalents at the beginning
of the year
578,093
535,395
Total cash & cash equlvalents at the end
of the year
14
578.825
578,093
The notes on pa8es 17 to 28 form part of these accounts.
16

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED31 MARCH 2025
ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of estimation uncertainty
in the preparation of the financial statements are as follow5..
lal Basis of preparation
The financial statements have been 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
IFRS 1021 (effective l January 20191- (Charities SORP IFRS 10211. the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
North and West Gloucestershire Citizens 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 basls
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 £697,727, net current assets of £654,516 and free
reserves of £591,408.
The charity has prepared a bud8et for 2025126 which 5how5 that a surplus is forecast.
Based on its budget forecasts for the year ended 31 March 2026, the trustees consider that the
charity is a going concern.
(cl Income reco8nitlon policies
Items of income are recognised and included in the accounts when all of the following criteria
are met:
The charity has entitlement to the funds-
Any performance conditions attached to the itemlsl of income have been met or are fully
within the control of the charity,.
There is sufPicient certainty that receipt of the income is considered probable; and
The amount can be measured reliably.
17

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025 Icontinuedl
ACCOUNTING POLICIES Icontinuedl
Donations and grants
Income from donations and grants, including capital grants. is included in incoming resources
when these are receivable, except as follows:
when donors specify that donations and grants 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 grant5, 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 is included when receivable by the charity.
Idl Expendlture 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.
le} Funds accountlng
Funds held by the charity are:
Unrestricted 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 objects of the charity. Restrictions arise when specified by the donor or when funds are
raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
accounts.
18

NORTH ANDWEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025 Icontinuedl
ACCOUNTING POLICIES Icontinuedl
In Tangible flxed assets
The cost of tangible fixed assets is written-off by equal annual instalments over their expected
useful lives as follows:
Leasehold Improvements
Computer Equipment
Office Equipment
IO% straight line
20% straight line
20% straight line
Igl Pension costs
The charity offers paid staff a defined contribution scheme with the following providers: The
Pensions Trust- NEST,. Royal London. Hargreaves Lansdown. and Standard Life. 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 GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
NOTES TO THE FINANCIAL STATEMENT5
FOR THE YEAR ENDED 31 MARCH 2025 Icontinuedl
PRIOR PERIOD COMPARATIVES
Unrestricted Restricted Total funds
Funds
Funds
2024
Income from:
Charitable activities:
Grants, donations and legacies
Fees receivable
1,518,312
2,645
327,364
1,845,676
2,645
Total Income
1,520,957
327.364
1,848,321
Expenditure on:
Charitable activities:
1,419,786
304,620
1,724,406
Total expenditure
1,419,786
304,620
1,724,406
Net lexpenditurellincome and net
movement in funds for the year
101.171
22.744
123,914
Transfers
Net movement in funds for the year
101,171
22,744
123.914
Reconciliation of funds..
Total funds brought forward
446,059
254,021
700,080
Total funds carried forward
547.230
276.765
823,995
20

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025 Icontinued}
INCOME FROM CHARITABLE AcfiviTIES
BY FUNDER- GRANTS, DONATIONS AND LEGACIES RECEIVABLE
Unrestricted
Funds
Restricted
Funds
Total
2025
Total
2024
Forest of Dean District Council
Gloucestershire County Council
Gloucestershire County Council Multiply
Gloucester City Council
Tewkesbury Borough Council
Cheltenham Borough Council
Town and Parish Councils
Gloucester City Council- HSF
Forest of Dean District Council - HSF
Tewkesbury Borough Council- HSF
Tewkesbury Borough Council
Cheltenham Borough Council- HSF
Gloucester County Council- HSF
HSF fees
CSDF Remote Service- CitA
Macmillan Cancer Support
Energy Advice Project
Cheltenham Foodbank
North Cotswold Foodbank
Forest Foodbank
Tewkesbury Foodbank
The Big Ener8y Saving Network
Help to Claim
We Are Digital
Good Thin85 Foundation
Smart Meters
Healthy Homes
MAPSDAP
Barnwood Trust
National Benevolent Society
EU Settlement Grant
GCC Levelling Up Together
Staff Hardship Fund
CAB C05t of Living
Gloucestershire Community Foundation
NHS- ILB
NHS- Gloucestershire ICB
Advice First Aid
NHS Mental Health
65,000
80.000
65,000
80.000
65,000
229,504
28,400
31,000
53,620
160,200
11,871
32.844
40,000
25.01)0
30,000
32.500
112,500
12,500
62,250
196,174
9,450
41,229
39,928
34,622
31.000
31,000
53,620
127,025
7,996
15.000
53,620
127.025
7,996
15,000
29,400
29,400
14,525
258,689
17,188
35.739
34,208
42.018
17,421
2,840
229,304
14,525
258,689
17,188
35,739
34,208
42,018
17,421
2,840
229,304
3.500
161,085
500
1,600
2,550
134,160
128,478
{1,2521
11,2521
134,500
129,564
54,208
134,500
129,564
54.208
2,042
1,994
80,280
2,500
17,582
6,440
3,750
35,000
13.7501
13,7501
183,500
35,000
183,500
35.000
Sub-total carried forward
1.494.723
98.020 1,592,743 1,830,053
21

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025 Icontinuedl
INCOME FROM CHARITABLE ACTIVITIES Icontinuedl
BY FUNDER- GRANTS, DONATIONS AND LEGACIES RECEIVABLE
Unrestricted
Funds
Restricted
Funds
Total
2025
Total
2024
Sub-total brought forward
1,494,723
98,020 1.592.743 1,830,053
Gloucester Funders
Thriving Communities
Warm Home Discount
Charis Grants Ltd
Other
25,000
7,500
4,725
25,000
7,500
4,725
4,448
1,372
4,448
1,372
15,623
1.533.320
102,468 1,635,788 1,845,676
FEES RECEIVABLE
Unrestricted
Funds
Restricted
Fun
Total
2025
Total
2024
GLOMAS training courses
2,410
2,410
2,645
2,410
2,410
2,645
BY A￿1VITy
Grants, donations
and le
acies
Fees
receivable
Total
2025
Total
2024
General advice
Benefits advice
Money and debt advice
Health sector advice
Energy advice
Other activities
304,613
398.686
298,945
492,191
141.353
304.613
398,686
298.945
492.191
141,353
2.410
282.176
382,258
376.009
456,737
348,496
2.645
2,410
Charitable activities
1.635.788
2.410 1,638,198 1,848,321
22

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025 {continuedl
TOTAL EXPENDITURE
Analysis of expenditure on choritoble octivities
Unrestricted
Funds
Restricted
Funds
Total
2025
Total
2024
General advice
Benefits advice
Money and debt advice
Health sector advice
Energy advice
362,444
257,832
296,448
466,946
111,331
14,455
9,247
10.632
16,748
219,330
376,900
267,079
307,081
483,693
330.662
408,630
232,015
300,716
451,364
331,682
Charitable activities
1,495,002
270,413 1,765,415 1,724,406
Grants
paid to
clients
Other
direct
costs
Staff
costs
support
costs
Total
2025
Total
2024
General advice
Benefits advice
Money and debt advice
Health sector advice
Energy advice
297,976
211.971
243,719
383.890
91,529
1,456
71,352
50,757
58,360
91,924
21,917
6,116
4,351
5,002
7,879
1.879
376,900
267,079
307,081
483,693
330,662
408,630
232,015
300,716
451.364
331,682
215,338
Charitable activities
1.229.085
216,794
294,309
25.227 1,765,415 1,724,406
Other Direct Costs..
2025
2024
Charitable activities (grants paid to clients in 20241
Bad debts expenses
Other staff and volunteer cost5
Office costs
Premises costs
17,118
47,254
116,795
115,057
37.126
165.748
91,436
294.309
296,224
Support Costs..
2025
2024
Governance costs
25,227
10,121
All staff costs have been directly allocated to the activitie5 of the charity in the year on the basis of time
spent by staff on each activity.
23

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025 Icontinuedl
STAFF COSTS AND TRUSTEES, REMUNERATION
Staff costs were as follows-
2025
2024
Wages and salaries
Social security costs
Employer pension contributions
1.079,821 1,047,203
86,609
81,199
62,655
67,060
1,229,085 1,195,462
Particulars of employees..
The average number of full-time equivalent staff employed by the charity during the financial year
amounted to:
2025
Total
2024
Total
Mana8ement staff
Paid staff
45
46
46
47
Staff levels have been kept on the same level as in prior year.
No member of staff was paid £60,000 or more.
The chariWs Trustees were not paid or received any other benefits from employment with the charity
in the year12023124.' £nill. Trustee expenses paid during the year were £nil12023124'. £1201. No charity
Trustee received payment for professional or other services supplied to the charity12023124.' £nill.
There were no other related party transartions with Trustees 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 lincludin8 redundancy costsl were
£61,78312023124: £55,088).
NET IEXPENDITUREIIINCOME FOR THE YEAR
This is stated after charging:
2025
2024
Depreciation
Auditors, remuneration- audit fee
Auditors, remuneration- non audit services
21,815
7.938
9.612
25,641
6.300
10,435
24

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED31 MARCH 2025 Icontinuedl
TANGIBLE ASSETS
Leasehold
Improvements
Computer
Equipment
Office
Equipment
Total
COST
At l April 2024
Additions
70,952
72,377
34,787
178,116
At 31 MARCH 2025
70,952
72.377
34,787
178.116
DEPRECIATION
At l April 2024
Charge for year
37,943
7,238
49.037
11,907
26,110
2,670
113,090
21,815
At 31 MARCH 2025
45,181
60.944
28,780
134,905
NET BOOK VALUE
At 31 MARCH 2025
25,771
11,433
6,007
43,211
NET BOOK VALUE
At 31 MARCH 2024
33,009
23,340
8.677
65,026
DEBTORS
2025
2024
Trade debtors
Prepayments and accrued income
Other debtors
149,179
106,080
162
39,418
432,486
21
255.422
471.925
CREDITORS
2025
2024
Amounts falling due within one year-
Trade creditors
Other taxation and social security
Accruals and deferred income
Other creditors
18,807
22,600
94,134
44,188
112,816
63,224
74,055
34,021
179,730
284,116
25

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025 Icontinuedl
10. DEFERRED INCOME
Deferred income comprises grants received in advance.
2025
2024
Balance as at l April 2024
Amount released to income earned from charitable activities
Amount deferred in year
2,840
83,538
12,8401 183,5381
51,250
2,840
Balance as at 31 March 2025
51,250
2,840
11. RESTRICTED FUNDS
Balance
b/f
Incoming Outgoing
resources resources
Transfer
Balance
clf
Revenuefvnds
Household Support, Rescue
and Fuel Funds
Survivin8 Winter
North Cotswold Foodbank
White Goods
Cheltenham - Cost of Living
Staff Hardship Fund
Tewkesbury Borough Council Fund
266,432
2,500
48,848 1214.6371
100,642
12,5001
1,456
2,474
3,903
11,4561
2,474
3,203
17001
153,620
53,620
276,765
102,468 1270.4131
12,5001 106,319
Pur
oses of Restricted Funds
Surviving Winter
Funding is provided from Gloucestershire Community Foundation for grants towards
winter fuel costs for individuals who require financial assistance.
Household Support. Rescue ond Fuel Fund5
Funding from the local authoritie5 to provide emergency grants to households to help them pay their
fuel bills.
26

NORTH AND WEST GLOUCESTERSHIRE CITIZENS ADVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025 {continuedl
11. RESTRICTED FUNDS Icontinuedl
Staff Hardship Fund
Funding to provide emergency 8rants to staff members to help them pay their fuel bills.
North Cotswold Foodbonk White Good5
Funding to provide grants to people in North Cotswold Area to help them buy White Goods.
Tewkesbury Borough Council Fund
Funding to finance office costs of North and West Gloucestershire Citizens Advice Limited and payroll
of staff providing advice to the citizen5 of Tewkesbury Borough Council.
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Net
current
assets
Tangible
fixed assets
Total
At 31 March 2025
Restricted funds
106.319
106,319
106,319
106.319
Unrestricted funds
General funds
43,211
548,197
591,408
43,211
654,516
697,727
13. CONTINGENT LIABILITY
With respect to the charitrfs position in its legacy pension scheme operated by The Pensions Trust. a
liability on withdrawal was calculated with respect to the five deferred member5 of the scheme
amounting to £2,343 as at 30 September 2024. This liability ha5 not been accrued in the charitys
accounts as of 31 March 2025. The charity will provide for any liabilities when agreement has been
reached between the DWP and The Pensions Trust.
27

NORTH AND WEST GLOUCEsfERSHIRE CITIZENS ADVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025 Icontinuedl
14. TOTAL CASH & CASH EQUIVALENTS
Total cash & cash equivalents as at 31 March 2025 are represented as follows..
2025
2024
Cash at bank
Cash in hand
578.351
474
577,619
474
578,825
578,093
15.
LEASING AGREEMENTS
Minimum lease payments fall due as follows..
Non-cancellable o
eratin
leases
2025
2024
Net obli8ations repayable..
Within one year
Between one and five years
44,488
112,772
44,488
157,260
157,260
201.748
28