CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
REGISTERED COMPANY NUMBER: 04353734 (England and Wales)
REGISTERED CHARITY NUMBER.. 1092359
CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
AUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
(On 31st October 2025 the charitable company's name was changed to Cyngor ar Bopeth Conwy Gwynedd
Citizens Advice)
*AEHR7AKZ*
1911212025
COMPANIES HOUSE
A30
#255

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Contents
Pages
Report of the trustees............................... ..
Independent Auditorfs Report...
Statement of Financial Activlties..
10
Cash Flow Statement ............... . . .. .. .. ...
Balance Sheet...........................................................
12
Note5 to the Financial Statements .......................
14-21
Registered Company Number: 04353734 (England and Wales)
Registered Charity Number: 1092359
Registered Office: Victoria Chambers, Crown Street, Caernarfon Gvrynedd LL55 1 SY.
Trustees
Peter McGIory
Peter Evans
Alison Evans
lan Cuthbertson
Peter Lewis
Bethan Williams Price
Huw Llwyd Rowlands
John Pollard
Si6n Hughes
Mlchelle Durrant
Tracey Horton
Stephen Thomas
Stewart Burnett Jones
Antony Bertola
Gwennol Ellis
Ifan Llewelyn Jones
Lesley Day
Matthew Powell
Chair of the Boardlco-opted 23June 2025
Chair of the Board until 23 June 20251Vice Chair from 23June 2025
Treasurer from 28 October 2024
Treasurer until 28 October 2024
Vice Treasurerlco-opted 23 June 2025
Vlce Chair from 6 May 2025 until 23June 2025
co-opted 3 February 2025
co-opted 23 June 2025
co-opted 23 June 2025
co-opted 23June 2025
co-opted 23June 2025
resigned with effect 19 June 2025
resigned with effect 19 June 2025
Vice Chair until 4 April 20251 resigned with effert 5 April 2025
AuditorJ
Barrie Buels, Crestmere Limited Chartered Certified Accountants
Unit F1, Intec Ffordd Y Parc, Parc Menai, Bangor, Gwynedd LL57 4FG
Key Management
Tal Michael - Chief Executive and Company Secretary (until 30June 2025)
Dawn Green - Chief Executive and Company Secretary (from 30 June 2025)

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Bankers
Barclays Bank Plc, 5-7 Bangor Street, Caernarfon, Gwynedd, LL55 1AE
Nationwide Building Society, 258 High Street, Bangor, LL57 1 RS
The Charity Bank Limited, Fosse House, 182 High Street, Tonbridge, TN9 1 BE

CYNGOR AR 80PETH GWYNEDD CITIZENS ADVICE
Page 4
REPORT OF THE TRusfEES FOR THE YEAR ENDING 31 MARCH 2025
Cyngor ar Bopeth Gwynedd Citlzens Advice (CAB Gwynedd) is a registered charity and a
company limited by guarantee. It is governed by a board of trustees who are also directors for
the purposes of the Companies Act 2006. This is their annual report and the financial
statements of the charity for the year ended 31 March 2025.
Objectlves and actlvities
Objectlves and alms
The charitable purpose of CAB Gwynedd is "to promote any charitable purpose for the publlc
benefit by the advancement of education, the protection and preservation of health and the
relief of povety, sickness and distress in particular, but without limitation, for the benefit of
the community in Gwynedd and surrounding areas"
The trustees have agreed the following aims:
to provide the advice people need for the problems they face and to campaign to improve
the policies and practices that affect people's lives;
to provide a service that is free, independent, confidential and impartial,. and
to value dlverslty, promote equality and challenge discrimination.
In pursuing these aims we are focused on ensuring that advice is available when and where
Gwynedd people need it and that they are able to access that advice face to face, by
-telephone or digitally'in"the'way that best meets their needs. Our campaigning involves
engaging with government agencies locally and natlonally as both can have a significant
impact on Gwynedd people and the problems they face.
In furtherance of these aims we seek to secure training and employment opportunities for
local people providing bilingual digital advice, usually by phone, email or webchat, across
Wales and England.
Our policy is that all staff should, once fully trained, be paid at least the Living Wage as
defined by the Living Wage Foundation. From April 2025 this is set at £12.21 per hour.
Significant activities
We provide advice to clients across Gwynedd and beyond, usually by phone initially but with
face-to-face appointments as required. The proportion of clients seeking face to face
appointments increased during the year but remains significantly lower than prior to the
pandemic with a significant proportion of our seniice delivered by phone, email, video call and
webchat.
Public benefit
The trustees have paid due regard to the Charlty Commission's 8uidance on public benefit in
deciding the activities undertaken during the year. The trustees are satisfied that the
information provided in the report and accounts meets the public benefit reporting
requirements.

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Page 5
REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 MARCH 2025
Grants
The trustees have not made grants in furtherance of the Charity's objectives during 2024-25.
Achievement and performance
Charltable activities
2024-25
2023-24
Unique clients helped by CAB Gwynedd
Unique clients seen face to face
Issues CAB Gwynedd helped with
Clients where outcome was recorded
Total number of outcomes recorded
7,039
1,178
30,496
1,741
5,851
773
6,308
956
27,503
1,407
4,987
584
Clients where an income gain was recorded
Total Income gains
Total Debt cllents receiving full advice
Clients where debt was written off
Total value of debt written off
£4.3m
£1.71m
523
633
73
52
£649k
£659k
However, the recorded outcomes represent only a small fraction of the impact of our work as
we do not have the resources to follow up with every client untll their issue has been
resolved. National research indicates that the value of our advice far exceeds the results
formally recorded on the casebook system. Using the average outcomes from national
research and comparing this with the number of clients we helped with different issues, we
can estimate that overall, for every £100 invested in CAB Gwynedd, during 2024-25 we
delivered:
£192 in savings to government and public services (fiscal benefits) (£238 in 23-24)
By helping stop problems occurring or escalating, we reduce the pressure on public services
such as health, housing or out-of-work benefits. Total: £2.2 million (£2.2 million)
£1. 733 in wider economic and socit71 benefits (public value) (£1,926)
Solvin8 problems improves lives - and this means better wellbeing, participation and
productivity for the people we help. Total: £20.1 mllllon (£17.8 million)
£1.709 in value to the people we help (financial outcomesfollowing advice) (£7,5 74)
Through our advice, we can increase people's income. We can help them get debts written-off,
take up benefits they're entitled to or get compensation for problems. Total: £19.9 mllllon
(£14.0 million)
These three viewpoints on impact (fiscal, public and people) cannot be added together.

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Page 6
REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 MARCH 2025
Flnanclal revlew
The trustees have adopted the provisions of Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective 1 January 2019).
Flnanclal posltlon
There was a surplus for the year of £136,217. The surplus in the previous year was £100,271..
The surplus will enable us to maintain reserves as required, with additional surpluses
allocated to future service delivery.
In addition to continuing exlstlng programmes, In 2024-25 we were awarded contlnued
funding from the UK Governmenys Shared Prosperity Fund courtesy of Cyngor Gwynedd. Thls
has enabled us to deliver two projects: giving family budgeting advice in community settings
(as part of the Multiply numeracy programme) and upskilling local people in call centre,
customer services, reception and admin skills. The latter has made less of a contribution to
our core activity of giving advice but has been successful against its own objectives as wel5 as
enabling us to recruit several people into substantive advice roles with CAB Gwynedd and
other charities.
Funding commenced in July 2023 and continues until December 2025.
Princlpal fundlng sources
The principal funding sources for the yearfs operations were:
Welsh Government for advice and informatlon services, a proportion of which was raised
from a levy from the financial seniices industry for the purpose of providing debt advice
(referred to variously as Single Advice Fund and Advicelink Cymru, delivered in partnership
with Citizens Advice charities across Wales, Shelter Cymru and SNAP Cymru).
Gwynedd Council for core activities, housing advice and additional capacity to train
volunteers.
Department for Work and Pensions for Help to Claim Universal Credit (admlnistered
through Citizens Advice).
Adra Tai Cyf for advice and support to tenants with the aim of ensuring that tenancies are
sustainable.
Various funders to provide energy advice through programmes managed by Citizens
Advice in particular funded by Moondance Foundation
Bangor City Council for advice and support to residents of their area.
Arfon and South Gwynedd Foodbank to provide advice to foodbank users (commenced
November 2022 and continues until October 2025)
UK Shared Prosperity Fund, administered by Cyngor Gvrynedd (see above for details)

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Pa8e 7
REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 MARCH 2025
Investment policy and objectives
Our policy is that funds not required for current expenditure will be deposited in
interest- bearing bank accounts with one or more secure and reputable banks in
accounts providing access within a reasonable notice period.
Reserves policy and going concern
The resenies policy agreed by trustees in February 2023 is to hold unrestricted reserves of
£190,000. The policy was revlewed by the Board in May 2024. Notwithstanding the
increase in turnover, the Board agreed to maintain the same policy on the basis that
the increase in funding was to a large extent temporary. As at 31 March 2025, the
charlty had unrestricted reserves totalling £282,943. Based on the above policy, the
board has designated a contingency reserve fund of £190.000 to provide security for
the charity in the event of a shortfall in revenues from funders.
The charitys ability to continue to provide current ser4ices is largely dependent on
funding from local authorities and government agencies. The fundlng available for
2025-26 is projected to be just over £1 M. The financial statements are prepared on a
going concern basis based on the risk assessment and cash flow forecasting
exercises undertaken.
Looking forward
The trustees are committed to ensuring that the funding available is used in the
most effective way possible to meet our charitable objectives, ensurlng that CA8
Gwynedd remains a going concern. This requires us to ensure that the sen4ice
offered matches the resources available. We are committed to working with other
or8anlsations to improve the effectiveness and efficiency of our operations - our
commitment is to securing the advice services which the people of Gwynedd need
and deserve not to a particular organisational structure. With this in mind, together
with the five other Citizens Advice charities in North Wales we have established a
formal consortium, which has been registered with Companies House and will be an
associate member of Cltlzens Advice and registered with the Charlty Commission.
Following on from the success of the strategic partnership with Citlzens Advice
Conwy, Trustees agreed to explore the feasibility of a merged service. The Merger
Working Group recommended that the the Trustee Boards of the participating local
Citizens Advice offices. having agreed in 2025 to a merger in principle subject to Due
Diligence having been duly completed with no additional or substantive risks,
barriers or liabilities having been identified, resolved to merge by 30 June 2025.
On 23 June 202S Conwy Citizens Advice Trustee Board met and agreed to transfer its
liabilities and assets to Gwynedd Citizens Advice on 1 July 2025. Gvrynedd Citizens
Advice Trustee board met and agreed to accept Conwys liabilities and assets. The
merged service has operated as Cyngor ar Bopeth Conwy Gwrynedd Citizens Advice
under the charity and company of Gwynedd Citizens Advice since 1 July 2025. Formal
requests to change the company and charity name have been completed.

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Page 8
REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 MARCH 2025
Structure. governance and management
CAB Gwynedd is a company Ilmlted by guarantee establlshed by Its Memorandum of
Association dated 2001 and governed by Articles of Association which were updated
in November 2023 based on model articles agreed between the Charity Commission
and Citizens Advice. It is registered with the Charity Commission. Anyone over the
age of18 year5 who is not a paid or volunteer worker of the Charity and any
corporate body or unincorporated association interested in furthering the work of
the charity, can become a member of the charity. The members each agree to
contribute £10 in the event of the charity winding up. There are currently 21
indivldual members and 3 corporate members.
Organisational structure
CAB Gwynedd is managed by a board of trustees (directors) who are ultimately
responsible for all aspects of its activities and administration. The Chief Executive is
appointed by the trustees to manage the day to day operations of the charity;
authority for operational matters including finance and employment has been
delegated by the trustees to the Chief Executive. The board meets quarterly and
there is an executive committee of four members covering management issues
which meets more regularly. No trustee receives any remuneration.
The Executive Committee comprised Peter Evans (Chair), Matthew Powell (Vice
Chairl and lan Cuthbertson (Treasurer) and Sion Hughes, Alison Evans joined the
Executive Committee when she was voted as Treasurer on 28th October 2024.
Wlder network
The charity is a member of Cltizens Advice (National Association of Cltizens Advice
Bureaux). Membership of Citizens Advice confers right5 and responsibilities. As a
condition of membership the charity follows a performance and quality framework
consisting of a cornbination of self-assessment and external checking. The charity
agrees to submit itself to periodic audits as is reasonably required and to provide
access to Citizens Advice staff or any other person authorised by Citizens Advice. The
charity has to ensure that its governing body can demonstrate responsibility,
accountability, and compliance with statutory legislation and show that its decisions
are based on clear understanding of the relevant issues.
Key management remuneration
The remuneration of paid staff is set by reference to norms in the voluntary
sector and in particular other local Citizens Advice offsces. The Board has sousht
to follow the local government pay scheme insofar as this is affordable within
available resources.

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Pa8e 9
REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 MARCH 2025
Recrultment. tralnlng and appolntment of trustees
As set out in our
ociati
, the maximum number of trustees is fifteen.
In line with best practice, vacancies for trustees are advertised and applicants are
interviewed by a panel. However, any member can nominate an individual to be a
trustee by giving notice of their intention to nominate that individual between
fourteen days and thirty-five days before the AGM.
New trustees undergo an induction session to brief them on their legal
obligations under charity and company law, the content of the Memorandum and
Articles of Association, the committee and decision-making processes, the
business plan, and recent financial performance of the charity. During the
induction they meet key employees and other trustees. Trustees are encouraged
to attend appropriate external events.
Related partles
As stated above, CAB Gwynedd is a member of Citizens Advice, which provides a
framework for standards of advice and casev40rk management as well as
monitoring progress against these standards. It also provides a secure electronic
case management tool which is used by the charity. Operating policies are based
on national guidance and model procedures where provided. but are
independently determined by the trustee board of the charity, in order to fulfil its
charitable objects and in compliance with national membership requirements.
The charity also co-operates and liaises with a number of other advisory
services, local charities and council departments on behalf of clients. Where one
of the trustees holds a position in a related organisation, they may be inv.olved
in discussions regarding that organisatlon but not in the ultimate
decision-making process.
Rlsk management
The trustees have a duty to identify and review risk5 to which the charity is
exposed and to ensure appropriate controls are in place to provide reasonable
assurance against e.g. fraud and error.
The trustees recognise that any major risk the charity is exposed to needs to be
reviewed and systems put in place to mitigate those risks. To that end the charity has
produced a risk register and action plan to addre55 priority risks and set up a
framework for the continuous management and monltoring of risks. Systems are in
place to mitigate the risks as they are identified. The risk register is resularly
reviewed and in response to medium risks improved emergency procedures and
contingency plans are developed.

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Page 10
REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 MARCH 2025
Statement of trustees. responsibilitie5
The trustees (who are also directors of CAB Gwynedd for the purposes of company
law) acknowledge their responsibility for preparing the report of the trustees and the
financial statement in accordance with applicable law, and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice
GAAP), including Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland"
Company law requires the trustees to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the charitable
company and of the incomlng resources and application of resources, including the
income and expenditure, of the charitable company for that period, In preparing
those financial statements, the trustees are required to
Select suitable accountlng policies and then apply them consistently
Observe the methods and principles in the Charity SORP
Make judgements and estimates that are reasonable and prudent
Prepare the financial statements on the going-concern basis, unless it is
inappropriate to presume that the charitable company will continue as a
business.
The trustees are responsible for ensuring that proper accounting records are kept
which disclose with reasonable accuracy at any time, the financial position of the
charitable company and to 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.
Thls report has been prepared in accordance wlth the special provisions of Part
15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 18th December 2025.
and signed on its behalf by:
Peter McGlory- Trustee, and Chair of the Board

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Pa8el7
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Opinlon
We have audited the financial statements of Cyngor. ar Bopeth Gynedd Citizens Advice (the
'charitY) for the year ended 31 March 2025 which comprise the statement of financial activities,
the balance sheet and notes to the financial statements, including significant accounting policies.
The financial reporting framework that has been applied in their preparation is applicable law and
United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial
Reporting Standard applicable in the UK and Republic of Ireland (United Ki ngdom Generally Accepted
Accounting Practice).
In our opinion, the financlal statements:
give a true and fair view of the state of rhe charitable company's affairs as at 31 March
2025 and of its incoming resources and application of resources, for the year then ended,.
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Audlting (UK) (ISAS (UK))
and applicable law. Our responsibilities under those standards are further described In the
Auditors responsibilities for the audit of the financial statements section of our report. We are
independent of the charity 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 requirements. We believe that
the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
opinion.
Concluslons relatlng to golng concern
In auditing the flnancial statements, we have concluded that the trustees, use of the going
concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating
to events or conditions that, individually or collectively, may cast significant doubt on the charitys
ability to continue as a going concern for a period of at least twelve months from when the
financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are
described in the relevant sections of this report.

CYNGOR AR 80PETH GWYNEDD CITIZENS ADVICE
Page 12
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Other information
The other information comprlses the information Included in the annual report other than the
financial statements and our auditor's report thereon. The trustees are responsible for the other
information contained within the annual report. Our opinion on the financial statements does not
cover the other information and we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other
informarion is materially inconsistent with the financial statements or our knowledge obtained in
the course of 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 this gives rise to a material misstatement in the financial statements themselves. 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 thls regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters In relation to which the Charities
(Accounts and Reports) Regulations 2008 requlre us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect
with the trustees, report; or
sufficient accounting records have not been kept: or
the financial statements are not in agreement with the accounting records,. or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the statement of trustees, responsibilities, the trustees, who are also
the directors of the charity for the purpose of company law, 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 trustees 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 charitys ability to continue
as a going concern, disclosins, 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 realistic alternative but to do so.

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Page13
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Auditor's responslbllltles for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in
accordance with the Act and relevant regulations made or having effect thereunder.
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
auditor's 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 (UK) will always detect a material
misstatement when it exists. Misstatements can arise from fraud or error and are considered
material if, individually or In the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is
detailed below.
A further description of our responsibilities is available on the Financial Reporting Council's
website at.. httPS:Ilwww.frc.org.uklauditorsresponsibilities. This description forms part of our
auditor's report.

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Page 14
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Extent to which the audit was considered capable of detectlng Irregularltles Including fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We
design procedures in line with our responsibilities, outlined above and on the Financial Reporting
Council's website, to detect material misstatements in respect of irregularities, including fraud.
We obtain and update our understanding of the entity, its activities, its control environment and
likely future developments, including in relation to the legal and regulatory framework applicable
and how the entity is complying with that framework. Based on this understanding, we identify
and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, design and perform audit procedures responsive to those risks and obtain audit evidence
that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of
the risk of acts by the entity that were contrary to applicable laws and regulations, includlng fraud.
On response to the risk of irregularities and non-compliance with laws and regulations, including
fraud, we designed procedures which included:
Enquiry of management and those charged with governance around actual and potential
litigation and claims as well as actual, suspected and alleged fraud;
Reviewing minutes of meetings of those charged with governance,.
Assessing the extent of compliance with the laws and regulations considered to have a
direct material effect on the financial statements or the operations of the entity through
enquiry and inspection,.
Reviewing financlal statements disclosures and testing to supporting documentation to
assess compliance with applicable laws and regulations;
Performing audit work over the risk of management blas and override of controls,
including testing of journal entries and other adjustments for appropriateness, evaluatin8
the business rationale of significant transactions outside the normal course of business
and reviewing accounting estimates for indications of potential bias.
Because of the inherent limltatlons of an audit, there is a rlsk that we will not detect all
irregularities, including those leading to a material misstatement in the financial statements or
non-compliance with regulation.This risk increases the more that compliance with a law or
regulation is removed from the events and transactions reflected in the financial statements, as
we will be less likely to become aware of instances of non-compliance. The risk of not detecting a
material misstatement resulting from fraud is higher than for one resulting from error, as fraud
may involve collusion, forgery, intentional omissions, misrepresentations or the override of
internal control.

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Page IS
Barrie Buels FCCA FCIE
(Senior Statutory Auditor)
Crestmere Limited
Chartered Certified Accountants
Statutory Auditor
December 2025

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Page 16
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND
EXPENDITURE REPORT) FOR THE YEAR ENDED 31 MARCH 2025
Unreslricled
Funds
Resliicled
Funds
Tolal Funds
2025
T0141 Funds
2024
Income and Endownments from=
Donatlons and Legacies
Charitable Aclivlties
Other
1,541
21 &476
22,166
1,541
1,182.883
22,166
1650
1,001,031
18,433
961407
Toial Income
240,184
96&407
1,206 590
1,022,114
Expenditure on:
Charita ble Activities
88,978
981,395
1,070,373
921,843
Tolal Expenditure
88,978
981,395
1,070,373
921.843
Net Incom•l(Expendiluie) for
Ihe finanaal year
151,206
04,989)
131217
100,271
Transfers between Funds
14
(14989)
14989
Nel Movomeni In Funds
136,218
13&217
100,271
R•con(ilialion of Funds:
Total funds brought forward
282,944
282,944
182,673
Tolal funds Carrl•d Forward
419,161
419,161
282,944
The statement of financial activities includes all gains and losses in the year. All
income and expenditure derive from continuing artivities.
The notes on pages 20-28 form part of these financial statements.

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Page 17
BALANCE SHEET AT 31 MARCH 2025
Total Funds
Total Funds
31 March 2025 31 March 2024
Fixed Assets
Equipment - cost
Equipment - depreclatlon
3,610
1.184
2.427
1,125
281
844
11
Current Assets
Debtors
Cash
12
120,902
338.460
459.362
168,815
175,287
344.102
Liabilities
Creditors - amounts falling due
within one year
13
42,628
62,002
Net Current Assets
416.734
282.100
Net Assets
419,161
282,944
Funds of the Charity
Restricted funds
Unrestricted funds
Designated funds
229.161
190.000
92.944
190.000
419.161
282,944

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Page 18
BALANCE SHEET AT 31 MARCH 2025
In recent years, the charitable company has been entitled to exemption from audit under
Section 477 of the Companies Act 2006 as the income and expenditure in each year was less
than £1 m. For the year ended 31 March 2024 an audit is required and has been undertaken.
These financial statements have been prepared in accordance with the special provisions of
Part 15 of the Companies Act 2006 relating to charitable small companies.
The Trustees acknowledge their responsibilities for:
ensuring that the charitable company keeps accounting records that comply with
Sections 386 and 387 of the Companies Act 2006, and
b)
preparing financial statements which give a true and fair view of the state of affairs
of the charitable company as at the end of each financial year and of its surplus or deficit
for each financial year in accordance with the requirements of Sections 394 and 395 and
which othenNise comply with the requirements of the Companies Art 2006 relating to
financial statements, so far as applicable to the charitable company.
The financial statements were approved by the board of trustee5 on 18th December 2025.
and signed on its behalf by:
7ko"G(..y
Peter McGlory- Trustee. and Chalr of the Board
Alison Evan5. Trustee & Treasurer

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Page 19
STATEMENT OF CASH FLOWS AT 31 MARCH 2025
2025
2024
Operating activities
Net cash (used in)/provided by operating activities
Interest paid
162,876
(269)
161607
(38,737)
(175)
(38,912)
Investing activities
Investment Income
Capllalised purchases
Depreciatlon
Net cash provlded by Investlng actlvltles
2,148
(1485)
903
566
3,623
(1,125)
281
2,779
Change in cash and cash equlvalents In the year
Cash and cash equlvalents at beglnnlng of the year
Total cash and cash equivalents at end of the year
163.173
175,287
(36,133)
211,420
338,460
175,287

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Page 20
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
1.1 Basis of preparing the financial statements
The financial siatements of the charitable company, which is a public benefit entity under
Financial Reporting Standard 102, have been prepared in accordance with the Charities SORP
(FRS102) 'Accounting and Reporting by Charities: Statement of Recommended Practice,
applicable to charities preparing their accounts in accordance with the Financial Reporting
Standards applicable in the UK and Republic of Ireland (FR5102) (effective 1 January 2019),,
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and
Republic of Ireland. and the Companies Act 2006. Assets and liabilities are initially recognised
at historical cost or transaction value unless otherwise stated in the relevant accounting
policy.
The charitable company is not a member of a group and the financial statements cover Its
activities as an individual entlty. The financial statements are prepared under the historical
cost convention and in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The Trustees conslder there are no material uncertainties about the charitys ability to
continue as a going concern.
1.2 Fund accountlng
Unrestricted funds can be used in accordance with the charitable objectives of the company
at the discretion of the trustees.
Designated funds are unrestricted funds earmarked by the trustees for a particular purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions
imposed by donors, or which have been raised by the company for specific purposes. The
costs of raising and administering such funds are charged against the specific fund. The aim
and use of each restricted fund is set out in the notes to the financial statements.
1.3 Income
All income is recognised in the Statement of Financial Activities (SOFA) once the charity has
entitlement to the funds, it is probable that the income will be received and the amount can
be measured reliably.
Donated services and facilitie5 are included at the value to the charity where this can be
quantified and is material except that the value of services provided by volunteers has not
been included in these accounts.
Voluntary income is received by way of grants (including Government grants), donations and
gifts, including gift aid where applicable, and is included in full in the statement of financial
activities when receivable. Income from grants, where related to performance and specific
deliverables, is accounted for when it is probable that the income will be received and the
amount can be measured reliably and it is not deferred.

CYNGOR AR BOPETH GWYNEOD CITIZENS ADVICE
Page 21
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1.4 Expendlture
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes
any VAT which cannot be fully recovered and is reported as part of the expenditure to which it
relates.
Charitable expenditure includes those costs incurred by the charity in the delivery of its
activities and services for its beneficiaries. The primary functional activity of the charity is the
giving of free and confidential advice to the public. It includes both costs that can be allocated
directly to this activity and those costs of an indirett nature necessary to support them. All
costs have been allocated to activity cost categories on a basis consistent with the use of
resources.
Support costs include all those overhead costs of office accommodation, utility services and
other seniices and costs which support the charitys activlties. Also the costs of meeting the
constitutional and statutory requirements of the charlty and costs linked to the strategic
management of the charity.
1.5 Operatlng leases and hlre purchase agreements
The charity classifies leases of property and printing and telecommunications equipment as
operating leases; the title to the property and equipment remains with the lessor. Rental
charges are expensed on a straight line basis over the term of the lease.
1.6 Tanslble flxed assets and depreclatlon
Tangible fixed assets for use by the charity are stated at cost or, in cases where fixed assets
have been donated, at valuation at time of acquisition, less depreciation. The cost of minor
additions or those costing below £500 are not capitalised.
Furniture and equipment is written off on a straight-line basis over an estimated useful life
of four years.
Computer equlpment Is written off on a straight-line basis over an estlmated useful life of
four years.
Improvement to leasehold property is fully depreciated in the year the expense is incurred.
1.7 Transfers between funds
Any restricted funds that over-spent and are in deficit, are supported using core funding by
means of a transfer between funds.
1.8 Pension costs and other post-retirement benefits
The charitable company enrols staff in a defined contribution pension scheme. Contributions
payable to the pension scheme are charged to the Statement of Financial Activities in the
period to which they relate. Differences between contributions payable in the year and
contributions paid are shown as either accruals or prepayments in the balance sheet.

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Page 22
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Donatgons & LeEacies
Total
2025
Total
2024
Unrestricted
Restricted
Voluntary Income
Donations
1,541
1,541
1.541
1.541
2,650
2,650
Income from Charitable Activities
Unrestricted
Total
2025
Total
2024
Restricted
Advice Services:
Cyn8or Gwjnedd
Citlzens Advlce (a
Adra Tai Cyf
other
Banc Bwyd Arfon
Energy funds Ib)
Shared Prosperity Fund
188,568
188,568
603,458
16.000
8.083
48.138
77,159
241,476
188,568
457,193
15,000
64.534
43.547
105,227
126,962
603,458
16.000
8.083
48.138
57,334
241.476
19,825
216,476
966,407
1,182.883
1,001,031
Of the 2024 total £1,001,031, the sum of £164,050 was Unrestrlcted and £836,981 was
Restricted.
{a) citlzens Advlce Includes Sln8le Advlce fundln8 from welsh Government - Speclalist DebL
Community Focus. Claim Whafs Yours and Care Leavers projects. Help to Claim fundin8 from
UK Department of Work and Pensions. and CSOF
{b) Energy funds includes EAP, Carbon Monoxide Advlce, Warmer Wales. Force for Energy
SPEN & Warmer Homes Oiscount

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Page 23
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Other Income
Total
2025
Total
2024
Unrestrirted
Restricted
Bank Interest
Other Income
2,148
20.018
2.148
20.018
3.623
14,811
Total
22,166
22.166
18,434
Primarily incorne for sub-lettin8 Pwllheli offices. The 2024 total was all Unrestricted.
Charitable Activities Costs
Unrestricted
Restricted
Advice &
Advice &
Information Information
Services
Services
Total
2025
Total
2024
Charqtsble activities
Direct Costs
Support costs (see below)
Total
64,627
24.351
88,978
752,235
229,161
981,395
816,862
253,512
1,070.373
673,078
248,765
921,843
Support costs
Salaries/management
Governance
Other
Total
12.610
269
11,472
24,351
106,510
2,551
120.100
229.161
119,120
2.820
131,572
253,512
124,044
3,370
121,351
248,765
Support costs are shared overhead costs. shared on the basis of staff FfEs.
Of the 2024 total of £248,765 , Unrestricted total was £21.817. and the Restricted total
was £226,948.
Net Income or Expenditure for the year
2025
2024
This is stated after charging:
Independent Examiner's fee
Operating lease costs (buildings)
Hire of office equipment
3,120
29,090
10,296
3.120
29,090
13,728

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Pa8e 24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Information about Trustees, Directors and Employees
2025
2024
Wages and salarles
Soclal Securlty Costs
Penslon costs
818,213
62.257
28.126
701,090
51,370
24.694
Total
908.597
777,154
The average number of employees, analysed by function was:
2025
2024
Chief Officer
Advice & Infortnation Services
Admin. & Support
Total
27.2
23.9
31.0
27.7
No employee received remuneration of more than £60,000.
The charity considers its key management personnel comprlse the rrustees and the chief executive.
Total emoluments, including pension contributions and Employerfs Nl, of the key management
personnel were £54,281 (2024- £47,948).
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits
from the charity during the year (2024 - £nil).
There were expenses reimbursed to trustees during the year of £46 (2024: £93)
The trustees had indemnity insurance In place throughout the year.
Penslons
The charitable company enrols staff in a defined contribution pension scheme administered by
Nest under auto-enrolment regulations. The pension cost charge for the year represents
contributions payable by the charitable company to the fund and amount to £28,126 (2024:
£24,694).

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Page 25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10
Comparatives for the statement of flnanclal artivities - previous year
Unreslrlcted Restrlcted Total Fun d¥
Funds
Funds
2024
Income and Endowments from:
Donations and Legacies
Charitable Activities
Other - including Fundraising
Total Incom •
2,650
164,050
18,433
2,650
1.001.031
18,433
836,981
185,133
836,981
1,022,114
Resou rces expended
Chari tsb le activi lies
Total resources expended
62,664
62,664
859,179
859,179
921,843
921,843
Net Inc4)me/(Expendilure) for the financial year
Transfers between funds
Net movements in Funds
122,469
122,1g8)
100,271
(22,198)
22,198
100,271
100,271
Reconclllatlon of Funds:
Total funds brought forward
182,673
182,673
Total Funds carried forward
282.944
282,944
11
Fixed assets
Improvements to
leasehold properties
Furniture Equipment
& fittings
Total
Cost
At 31st March 2024
Additions 2024-25
345,858
44,040
1,125
2,485
3,610
391,023
2,485
393,508
345,858
44,040
Depreciation
At 31st March 2024
345,858
44,040
281
390,179
Annual Charge 2024-25
903
903
345,858
44,040
1,184
391,082
Net book value at 31 March 2024
844
844
N et book valu e at 31 March 2025
2,427
2,427

CYNGOR AR BOPETH GWYNEDD CITIZENS ADVICE
Page 26
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
12
Debtors- amounts falling due within
one year
2025
2024
Accrued Income
PTepayments
Trade Deblois
19,311
3,632
97,960
88,778
5,552
74,486
120,902
168,816
13
Creditors - amounts falling due wlthin
one year
2025
2024
Accounts payable
Olher CTedllors Includlng tax and soclal
securlty
Accruals and Deferred Income
others
4,270
9,104
15,532
20,180
21,559
1,267
30,955
1,764
42,628
62,003
14 Movement In Funds
Net
movement
in funds
At l April
2024
Transfers
in funds
At 31 March
2025
Restricted Funds:
Advice services
(14,989)
(14,989)
14.989
14.989
Unrestricted Fund
Designated reserve fund
General fund
190,000
92.943
282,943
190,000
227,633
417,633
149,679
149.679
(14,989)
(14.989)
Total Funds
282.943
134,690
417.633

f¥JG£)R AR BOPETH GWYNEDD CITIZENS ADVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
15 Restricted Funds
Balance
Held
al 31 March
2024 Incoming Outgoing
Balance
Held
al 31 March
2025
Net Transfers
(SDF
Banc Bwyd Arfon
SAF- vla Citizens Advlce
Claim Whals Youis
Energy funds
Help To Clalm
SPF ISPF Numeiacy
General Advice (Res1ricled)
£20,750
£48,138
r269,604
£60,480
£57,334
r268,624
r241,476
£24,381
£48,467
£276,265
£63,218
£55,212
£273,398
£239,994
£460
C3,631)
(329)
(6,661)
P,738)
2,122
(4,774)
1.483
(460)
3,631
329
6.661
2.738
(2,122)
4,774
(1,483)
460
966,407
981,395
0 4,989)
14,989
Transfers between funds: Any restricted funds that have overspent and are in deflclt are
supported by core funding by mean5 of a transfer between funds.
Purpose of restricted funds:
The total for advice services comprises:
Welsh Government for advice and information services, a proportion of which was
raised from a levy from the financial seniices industry for the purpose of providing
debt advice.
Department for Work and Pensions for Help to Claim Universal Credit
Both are administered through Citizens Advice.
16
Commitments under operating leases
Minimum lease payments under non-cancellable leases fall due as follows:
2025
2024
Within one year
Between two and five years
39,386
17.903
44,182
82,107
57,289
126,289

WCQRAR BOPETH GWYNEDD CITIZENS ADVICE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
17
Related Party Transactlons
There were related party transactions between Cyngor Ar Bopeth Gwrynedd Citizens Advice
and Citizens Advice (National Association of Citizens Advice Bureaux) during the year.
The charity paid £8,512 to Citizens Advice in membershlp fees and to cover the cost of
insurance. financial support, and information services (2024." £7,645).
No amounts were outstanding at the year end.
18
Taxation
The company, being a registered charity with minimal trading income, has been
granted exemption from corporation tax under Section 505 of the Income and
Corporation Taxes Act 1988, No provision for taxation has therefore been made
in these accounts.