Company registration number: 4361560
Charity registration number., 1092539
Citizens Advice West Oxfordshire
(A company limited by guarantee)
Annual Report and Flnancial Ststements
for the Year Ended 31 March 2025
Just Audit & Assurance Ltd
37 Market Square
Witney
Oxfordshire
OX28 6RE

Cltlzens Advlce West Oxfordshlre
Contents
Reference and Administralive Details
1to2
Trustees, Report
3to7
Independent Examiner's Report
8t09
Statement of Financial Activities
10t011
Balan￿ Sheet
12
Notes to the Financial Statements
13to22

Citizens Advice West Oxfordshire
Reference and Administrative Detalls
Trustees .'
Suzl Coul, Chair {resign8d 1 Aprfl 2025)
Mlke Alexander (resigned 15 August 2024)
Mark Beer
Paul Currah (resigned 22 October 2024)
Gordon Graylish (resigned 9 July 2025)
Charlle Maynard {reslgned 15 August 2024)
Christine Murphy. Treasurer
Gary Nicholls
David Whalley
Monica Wilson
David Betts (appointed 27 March 2025)
Alan Amfeld (appointed 27 March 2025)
Denlse Haylor (appointed 27 March 2025)
Madeline Laxton (appointed 27 March 2025 and resigned 30 May
2025)
Philip Baker {appointed 27 March 2025>
lain Lappin-smith (appointed 27 March 2025)
Charity Reglstration Numbor
1092539
Company Registratlon Number 4361560
The tharlty is incorporated in England and Wales.
The Old Print House
Marlborough Lane
Witney
Oxon
OX28 6DY
R•glstered Office
Citizens Advice West Oxfordshire operates from Iwo premises in Witn8y and a number of outreach
lo¢atbns across West Oxfordshlre. The Old Print House. Marlborough Lane. Witney is the main
admlnlstrative office and from which the Chlef Officer. Teresa Archer. takes responsibility for the day to
day running of the organisatlon.
Page 1

Citizens Advice West Oxfordshire
Reference and Administrative Details
Independent Examiner
Just Audit & Assurance Ltd
37 Market Square
Witney
Oxfordshlre
OX28 6RE
Bankers
Barclays Bank
30 Market Square
Witney
Oxon
OX28 6BJ
Page 2

Citizens Advlce West Oxfordshire
Trustees. Report
The trustees, who are directors for the purposes of company law. present the annual report together with
the financial statements and auditors, report of the charitable company for the year ended 31 March 2025.
Objectives and a¢tivitles
Objects and aims
The diarity's objects ('Objects') are specifically:
to promote any charitable purpose for the public benefit by the advancement of education, the protedion
and preservation of health and the relief of poverty. sickness and distress in particular. but without
limitation, for the benefit of the community in West Oxfordshire and surrounding areas.
The Citizens Advice service provides free. independent, confidential and impartial advice to everyone on
their rights and responsibilities. It values diversity. promotes equality and challenges discrimination.
The service alms:
To provide th8 advice people need for the problems they face
To improve the policies and practices that affect people's Itves.
The charfWs aims are to:
dellver an efftcient service wlthln the funds deemed by the Board to be avallable for the year and whlch
meets the perceived needs of West Oxfordshire
• seek a very high cllent satlsfaction rating and a strong perfomiance in the Citizens Advlce audlts, whidi
take place every three years, and cover Compliance with Citizens Advice procedures and quallty of advice
8Xtend the core servlce to provlde speclalist advlce and case work In areas which address percelved
local needs e.g.: pensions, rural problems, debt, etc. and whose fundlng contributes to CAWO'S
overheads
devote particular attention to the learning and development of staff and volunteers
structure the Trustee Board so that its members provide a range of skills which assist in the charitys
efficient P8rformancg and development. These skills comprise: human resource management. finance,
law, business, information technology, wblicty and media. planning. health & safety and fund raising.
develop an effective fund-raising ability within the charity so that essential capital projects may be
undertaken which ensure that the charity can have adequate accommodation and modern office
equipment.
• Identify, research and act upon local issues and contribute towards Citizens Advice national research
and campaigns
Page 3

Citizens Advice West Oxfordshire
Trustees. Report
Public bonefit
The trustees confirm Ihat they have complied with the requirements of section 17 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for England
and Wales.
Our objective is to provide free advice for all and to help improve social policies. This report, particularly
the Achievements and Performance recorded in the Impact Report 202415. amply demonstrates the very
real difference we make lo the lives of the people of West Oxfordshire.
We believe that our activities help toward achieving the following public benefits:
the prevention or relief of poverty
the advancement of citizenship or community development
• the advancement of human rights, conflict resolution or reconciliation. the promotion of racial harmony
and equality and diversity
• the relief of those In need by reason of financial or soGial hardship. age. gender. sexuality. ethnicity,
religion, ill-health. disabllity. or other disadvantag8.
Structure. governance and management
Nature of goveming document
Citizens Advic8 West Oxfordshire ("CAWO°) is a company limlted by guarantee and a registered charity
governed by its memorandum and articles of sssoclatlon. It also alms to comply with the principles laid
down by the Natlonal Assoc4ation of Citizens Advi￿ Bureaux. The directors of the charity, vtho are
appointed by the mernbers in general meeting, nominated by member organisations or ctropted by the
Trustee Board. are its trustees for the purF)oses of charity law and throughout this report are collectively
referred to as the trustees.
Recrultm•nt and appolntment of trustees
The directors of the company are also charity trustees for the purposes of charity law. They are elected at
an annual general meeting and serve for a three-year period after which they may bo reolected. New
Trustees are recruited mainly from applicants volunteering through REACH or other more local
connections and personal recommendations. Candidates are interviewed by the Chair and one other
trustee following an infomiation meeting with the Chief Officer. If acceptsble. the candidate then attends a
Trustee Board Meeting as an observer and is encouraged to speak on the issues under examination. At
the end of the meeting the trustees vote on vthether or not to appoint the candidate. CAWO'S articles
provide for West Oxfordshire District Council to appoint a member to the Board with voting right in
recognition of their key role as one of CAWO'S major funders, The WODC member is not required to be a
Trustee.
Page 4

Cltizens Advice West Oxfordshire
Trustees. Report
Inductlon and trainlng of trustees
New Trustees receive localised induction inthouse from the Chair. the Chief Officer and the Leaming and
Development Officer. Trustees are given electronic access to all policies and procedures, including
information detailing their responsibilities which includes all important governance documents. After this.
new trustees are encouraged to attend structured training provided by the national organisation Citizens
Advice around Citizens Advice policies and procedures and the responsibilities of trustees, as well as a
range of online courses relating to trustees.
Organlsatlonal structure
The Trustee Board meets a minimum of four times a year and is supported by sub committees for:
• People and Finance
GovemanGe
Building, Systems and Infrastructur8
Communications. Marketing and Fundraising
which also aim to meet quarterly. BeTr￿een rneetlngs th8 Chief Offlcer. who is responslble for ensuring
that CAWO delivers th8 services specified and that the key performanc8 indicators and the requirements
of fvnders are met, consults with the Chalr and Trustee Board members responsibl8 for finance.
information teGhnology, health and safety, publicity and media, legal and soclal policy as appropriat8 to
ensure the continued smooth running of the organisation.
Whllst this organlsatlon Is independent and self-managed many pollcles and procedures are laid down by
Citizens Advice nationally, partlcularly to ensure that advice given is of the highest posslble quality. Audits
are carried out by them to ensure that relevant standards are belng met.
Oryanlsatlonal Merger
On 1 April 2025. Citizens Advice Oxford (Ctty) and Oxfordshire South & Vale Citizens Advice merged into
Citizens Advice West Oxfordshire (CAWO) as a going concern to preserve financial history and maintain
stability.
The merger was undertaken to strengthen Servi￿ delNery. improve operational resilience, and ensure
long-term sustainability across the region. All assets, liabilities, and operations of Citizens Advice Oxft)rd
(City) and Oxfordshire South & Vale Citizens Advice were transferred to CAWO.
The newly merged organisation wlll continue to operate as CAWO until it formally changes Its name to
cItizer￿ Advi￿ Oxfordshire and updates its memorandum and articles of association in due course.
The trustees conflnn that the merger was carri8d out in accordance with Charlty Commission guidance
and that the charilable objectives of Cltlzens Advice West Oxfordshir8 will contlnue to be delivered under
the new structure.
Further financial details of the merger are dlsclosed in Note 15 to the financial ststements.
Page 5

Citizens Advice West Oxfordshire
Trusteos. Report
Relationships with related parties
Chrlstlne Murphy
Christin8 Murphy is a trust88 board member of CitiZ8ns Advice Oxfordshir8
Major risks and management of those risks
Risk Management
Trustees have worked on 8 Corporate Rlsk Management exerdse. A rlsk management strategy and risk
register were agreed by the Trustee Board. The Trustees recognlse that any major rlsks to whlch to whlch
the charity is exposed need to be reviewed and systems put in place to mitlgate those risks. To that end
we ar8 continually monitoring and managing our risk, reviewing the corporat8 risk register and ensuring
action plans are in place to mitigate ihe key risks.
Included In external risks is that of the loss of funding. The effects of this have been minimised by the
procedures in place, which have resulted in funding being secured from a variety of sources. The charity
continues to seek to diversify its funding sources. Intemal risks are minimised by the implementatlon of
procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery
for all operational aspects of the charitable company. Thes8 procedures ar8 periodically r8vi8wed to
ensure that they still meet the needs of Ihe Charity.
Statement of trustees, responsibilities
The trust88s (who ar8 also th8 directors of Citiz8ns Advice West Oxfordshire for th8 purposes of company
law) are responsible for preparing the trustees, report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting PractlC8), including FRS 102 "Th8 Financial R8POrting Standard applicabl8 in th8 UK and
Republic of Ireland"
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the finandal statements unless they are satlsfled that they
give a true and fair view of the state of affairs of the charitable company and of the incoming resources
and application of resourc88, including its incom8 and expenditure, of th8 charitable company for that
period. In preparing these financial ststements, the trustees are required to..
select suitsble accounting policies and apply them consistently
observe the methods and principles in the Charitles SORP:
make judgements and estimates that are reasonable and prudent.
stste whether applicable accounting stsndards, Comprislng FRS 102 have been followed. subject to
any materlal departures disclosed and explained In the finandal statements., and
prepare the financial statements on the golng concem basls unless It Is Inappropdate to presume that
the charitable company will continue in business.
Page 6

Citizens Advice West Oxfordshire
Trustees. Report
The trustees are responslble for keeping proper accounting records that can disclose with reasonable
acwracy 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 reasonabl8 steps for the preventlon and detecllon
of fraud and other Irregularrties.
The trustees are responsible for th8 maintenance and Integrity of the corporate and financial infonnation
included on the charitable companvs website. Legislation goveming the preparation and dissemination of
financial statem8nts may differ from legislation in other jurisdictions.
Reappolntment of Independent Examlner
The trustees wish to record thelr thanks to the independent examiner for their work during the financial
year endlng 31 March 2025.
Due to th8 increased slze of the newly fomied entity, Cltlzens Advice Oxfordshire wlll require the
appolntment of an auditor to oversee Its financial reporting from 1 Aprfl 2025. The auditor will be
appointed followlng the Annual General Meetlng on 15 October 2025.
The annual report was approved by the trust8es of the Charlty on 15 October 2025 and signed on
behalf by.
Christine Murphy
Trustee
Page 7

citlzens Advlce West Oxfordshire
Independent Examinerfs Report to tha trustees of Citizens Advice West
Oxfordshlre (Yhe Company.)
I report to the charity trustees on my examinatlon of the accounts of the Company for the year ended 31
March 2025.
Responslbilities and basls of report
As the charty's trustees of the Company (and also its dlrectors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies
Act 20(￿ ('the 2006 Act'>.
Having salisfied myself that the accounts of Ihe Company are not requlred to be audlted under Part 16 of
the 2006 Act and are eligib18 for independent examination. I report in respect of my examination of your
charitls accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying
out my examination I have followed the Dlrectlons glven by the Charity Commission under section
145(5)(b) of the 2011 Act.
Independent examiner's stktèmant
Since the Companls gross incom8 exceeded £250.000 your examiner must be a member of a body
listed in section 145 of the 2011 Act. I confinn that l am qualffied to undertake the examination because I
am a member of , which is one of the listed bodles.
I have completed my examination. I confirm that no matters have come to my attention in connection with
the examlnatlon glvlng me cause to believe:
1. accounting records were not kept in respact of Citizens Advice West Oxfordshire as required by
section 386 of the 2006 Act., or
2. the accounts do not accord with those records. or
3. the accounts do not comply with th8 accounting requirements of sectlon 396 of the 2006 Act other
than any requirement that the accounts give a 'true and fair view, which is not a matter consider8d
as part of an independent examSnatlon: or
4. the accounts have not been prepared in accordance wlth the methods and principles of the
ststement of R8comm8nded Practice for accountlng and reporting by charities applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicab18 in
the UK and Republlc of Ireland (FRS 102).
I have no concems and have come across no other matters in connection with the examination to which
attention should be drawn in this report In order to enable 8 proper understanding of the accounts to be
reached.
Page 8

Citizens Advice West Oxfordshire
Independent Examinerfs Report to the trustees of Citizens Advlce West
Oxfordshire (Yhe CompanY)
ust Audit & Assurance Ltd
37 Market Square
Witney
Oxfordshire
OX28 6RE
16 October 2025
Page 9

Citizens Advice West Oxfordshire
Statement of Flnancial Activltles for the Year Ended 31 March 2025
(Including Income and Expenditure Account and Statement of Total Recognised
Gains and Losses)
Unrestricted
fund$
Restrlcted
funds
Tolal
2025
Nole
Income from..
Donations and Charitable Activities
Investment income
240,562
4,788
561,431
801,993
4,788
Total income
245.350
561.431
806,781
Expenditure on:
Charitable activities
Support Costs
401,791
150,212
416,928
150,213
818,719
Total expendrture
Net expenditure
Transfers be￿een funds
251,579
567,141
818,720
(6,229)
5,710
{5.710)
5.710
(11.939)
Net movement in funds
(11,939)
(11.939)
Reconclllatlon of funds
Total funds brought forward
300.982
300,982
Total funds carried forward
14
289.043
289,043
The notes on pages 13 to 22 fom an integral part of these financlal statements.
Page 10

Citizens Advlce West Oxfordshire
statement of Financial Activities for the Year Ended 31 March 2025
(Including Income and Expenditure Account and Statement of Total Recognised
Gains and Losses)
Prlor Ye
come and
enditure
unt
Unr•strl¢ted
funds
Restricted
funds
Total
2024
Not•
Income from:
Donations and Charitable Activitl8S
Investment incom8
Other income
247.059
1.526
3,551
519.586
766.645
1.526
3,551
Total income
252.138
519,586
771.722
Expendlture on:
Charitsble actlvities
Support Costs
370.974
139,123)
231,851
380.900
139,123
751.874
Total expenditure
Net incomel(exp8nditure)
Transfers between funds
520,023
751,874
20.285
(437)
(437)
437
19,848
Net movement in funds
19,848
19.848
Roconclllatlon of funds
Total funds brought forward
Total funds carried forward
281.134
281.134
14
300,982
300,982
All of the charity's activities derive from continuing operations during the above Iwo periods.
The notes on pages 13 to 22 fomi an integral part of these flnancial statements.
Page11

citlzens Advlce West Oxfordshlr8
{Registratlon number: 4361560)
Balance Sheet as at 31 March 2025
2025
2024
Note
Current assets
Debtors
Cash at bank and In hand
126,362
331,014
53.181
342.635
457.376
395,816
Creditors: Amounts falling due within one year
10
(168.333
289.043
(94,834)
300.982
Net assets
Funds of tho charity:
Unrestrlcted Income funds
Unrestricted funds
Other reseNes
162,043
127.000
173,982
127,000
Total unrestricted funds
289.043
300,982
Total funds
14
289,043
300,982
For Ihe financial year ending 31 March 2025 the tharity was entitled to exemptlon from audlt under
section 477 of the Companies Act 2006 relating to small companies.
Directors, ￿Sponsibl1111es.
The members have not required the charity to obtsin an audit of its accounts for the year in question in
accordance with section 476- and
The directors aGknowledge their responsibilities for complying with the requirements of the Act with
re8P8Ct to acuunting records and the preparation of accounts.
The financial statements on pages 10 to 22 were approved by the twstees, and authorised for issue on
15 October 2025 and signed on their behalf by..
Christine Murphy
Trustee
The notes on pages 13 to 22 form an integral part of these financaal statements.
Page 12

Citizens Advice West Oxfordshire
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Charity status
The charity is limited by guarantee, incorporated in England and Wales. and consequently does not have
share capital. Each of the trustees is liable to conlribute an amount not exceeding £1 towards the assets
of the charity in the event of liquidation.
The address of its registered office is:
The Old Print House
Marlborough Lane
Witney
Oxon
OX28 6DY
These financial statements Were authorised for issue by the trustees on 15 October 2025.
2 Aceountlng policies
Summary of significant accountlng pollcles and key accountlng estimates
The principal accounting pollcles applied in the preparation of these financial statements are set out
below. These polici8s have been conslstently applied to all the years presented, unless Othe￿iSe stated.
Stalement of compliance
The financial stat8ments have been prepared in a¢cord8nc8 With Accounting and ReportSng by Charities:
statement of Recommended Practice {applicable to charlties preparlng their accounts In accordance wlth
the Financial Reporting Standard applicable in the UK and Republlc of Ir8land (FRS 102)) (issued in
October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Citizens Advice West Oxfordshire meets the definitlon 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 notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a
going concern nor any significant a￿aS of uncertainty that affect the carrying value of assets held by the
charity as at 31 March 2025.
On 1 April 2025, Cltizens Advi￿ West Oxfordshire merged with Citizens Advice Oxford (Cty) and
Oxfordshire South & Vale Citizens Advice to fom a new entity, Citizens Advi￿ Oxfordshire. The trustees
have assessed the implications of this merger and are satisfied that the charity's operations and
obligations have been appropriately transferr8d, and that th8 golng concern basis remains appropriate for
the preparation of these financial statements.
Page 13

Citizens Advice West Oxfordshira
Notes to the Financlal Stataments for the Year Ended 31 March 2025
Income
All income is recognised once the charlty has entitlement to the income, it is probable that the income will
be recelved and the amount of the income receivable can be measured reliably.
Grants receivable
Grants are recogni5ed when the charity has an entitlement to the funds and any conditions linked to the
grants have been met. Where performance conditions are attached to the grant and are yet to be met. the
income is recognised as a liability and included on the balance sheet as deferred income to be released.
Charitable activities
Donations
Donations are recognised when the charity ha5 been notified in writing of both the amount and settlement
date. In the event that a donation is subject to conditions that require a level of performance by the charity
before the charity is entitled to the ftjnds. the income is deferred and not recognis8d until either those
conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it
is probable that these conditions will be fulfilled in the reporting period.
Contracts
Contracts are recognised based on Ihe acmial model and are measured at th8 fair value of the asset
received or receivable. Contracts are classIf￿d as relating either to revenue or to assets. Contracts
relating to revenue are recognised in income over the period in which the related costs are recognised.
Contracts relating to assets are recognlsed over the expected useful life of the asset. Where part of a
contract relating to an asset is deferred, it is recognised as deferred income.
Expenditure
All expenditu￿ is recognised once there is a legal or constructive obligation to that expenditure, it is
probable settlement is required and the amount can be measured reliably. All costs are alloGated to the
applicable expendilure heading that aggregate similar costs to that category. Where costs cannot be
directly attributed to particular headings they have been allocatgj on a basis consistent with the use of
resources, with central staff costs allocated on the basis of time spent, and depreciation charges
allocated on the portion of the asset's use. Other 5UPPOrt costs are allocated based on the spread of staff
LM)sts.
Charitsble activities
Charitable expenditure comprises those ¢osts incurred by the charity in the delivery of its activities and
seNices for its beneficiaries. It includes both costs that can be allocated directly to such activities and
thos8 Costs of an indirect nature necessary to SUPF)Ort them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basls
consistent with the use of resources, for example, allocating propety costs by floor areas, or per capita,
stsff costs by the time spent and other costs by their usage.
Page 14

Citizens Advice West Oxfordshire
Notes to the Financlal Statements for the Year Ended 31 March 2025
Governance costs
These Indude the costs attributable to the charity's compliance with constitutional and statutory
requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Taxation
The chatity Is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charitable company for UK corporation lax purposes.
Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received
within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the
Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively to
charitable purposes.
Tangible fixed assets
With effect from 1 April 2020 smaller items of computer and office equipment with a recommended useful
lrfe of less than 3 14 years have been written off when acquired.
Tangible fixed assets are stated at cost, net of deprecialion.
Depreclatlon and amortlsation
Depreciation is provided on tanglble fixed assets so as to write off the cosl or valuation. less any
estimated resldual value, over their 8xpected useful economlc Ilfe as follows:
Asset class
Office equipment and furniture
Computer equipment
lrnprovements and adaptations to leasehold property
Deproclatlon mothod and rale
Straight lin8 4 years
Straight line 3 years
period of the lea88
Research and development
Research and development expenditure is written off as incurr8d.
Debtors
Debtors are amounts due from contract providers and donors for services performed in the ordinary
ourse of business.
Debtors are recognised initially at the transaction price. They are subsequently measured at amortised
cost using the effective interest method. less provision for impairment. A provision for the impairment of
debtors is established when there is objective evidence that the charity will not be able to collect all
amounts due according to the original temis of the receivables.
Cash and cash equlvalents
Cash and cash equlvalents comprise cash on hand and call deposits, and other short-tenn highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insigniflcant rlsk
of change in value.
Page 15

Citizens Advice West Oxfordshlre
Notes to the Financial Statements for the Year Ended 31 March 2025
Creditors
C￿dItorS are obligations to pay for goods or seNices that have been acquired in the ordinary course of
business from suppliers. Accounts payable are dassified as Cur￿ nt liabilities if the charity does not have
an unconditional right. al the end of the reporting period. to defer settlement of the ￿editOr for at least
twelve months after the reporting date. If there is an unconditional right lo defer settlement for at least
twelve months after the reporting date. they are presented as non-current liabilities.
Creditors are recognised initially at the transaction price and subsequently measured at amortised cost
using the effective Inte￿$t method.
Fund structure
Unrestricted income funds are general funds that are available for use at the twstees discretion in
furtherance of the objectives of the charity.
Deslgnated funds are Unrestrj￿ed funds sel aside for specific purFJoses at the discretion of the twstees.
Restrlcted Income funds are those donated for use in a particular area or for specific purposes. the use of
which is restricted to that area or purpose.
3 Income from donatlons and charltable actfvltles
Unrestrlcted
funds
General
Reslricted
funds
Total
funds
Donations"
Donations
Grants. including Capltal grants:
Govemment contracts and grants
Contracts and grants from other agencies
46.342
46,342
449,030
112,401
449.030
306,621
194,220
Total for 2025
240,562
561,431
801,993
Total for 2024
247,059
519,586
766,645
Page 16

Citizens Advlce West Oxfordshire
Notes to the Flnancial Statements for the Year Ended 31 March 2025
4 Expenditure on charilable actlvitiés
Unrestricted
funds
General
Rastrfcted
funds
Total
2025
Note
staff costs
Travel and subsistence
Extemal training
Rent
Insurance
Repairs and renewals
Utllities and rates
T8lephone
Printlng, postage and stationery
Subscriptions (inc CA membershlp fee)
Cornputer support
Allocated support costs
Miscellaneous
Govemance costs
273.616
2,186
1.514
18,444
4,096
35.601
8,775
8,564
5,919
8,265
14,665
2.632
9.614
7,900
401,791
404,863
2,064
678.479
4,250
1.514
19.869
4,096
35.601
8.775
8.564
5.919
9,293
21.471
3,356
9,632
7,900
1,425
1,028
8,806
724
18
418,928
818,719
Unrestrlcted
funds
General
Re8trl¢ted
funds
Total
2024
Note
staff costs
Travel and subsistenc8
External trainlng
Rent
Insurance
Repairs and renewals
Utilities and rates
Telephone
Printing. postage and stationery
Subscriptions (inc CA membership fee)
Computer support
Miscellaneous
Govemance costs
259,166
1,345
726
19,031
5.137
17,656
6,689
9,342
5.050
7,899
30.883
5,627
2,443
373,372
2,444
632,538
3,789
726
21.631
5.137
17,721
6,669
9.342
5.114
9,068
32,044
5,652
2,443
2.600
65
1.169
1.161
25
370.974
380,900
751,874
Page 17

Citizens Advice West Oxfordshire
Notss to the Financial Statements for the Year Ended 31 March 2025
S Truslees remunèration and èxpenses
No trustees. nor any persons connected with them. have received any remuneration from the charity
during the year.
A total of £Nil in expenses were reimbursed to Nil trustees during Ihe year (2024 - one trustse for meeting
room hire reimbursed £120)
6 Staff costs
The aggregate payroll costs were as follows:
2025
2024
Wages and Salaries
Social security costs
Pension contributions
610,752
42,930
23.691
677,373
568,872
41,882
21.784
632,538
Total employer costs
The monthly average number of persons (including senior management I leadership team) employed by
the charity during the year expressed as full time equivalents was as follovrfs:
2025
2024
Managers
Advice coordinators, training officers and project workers
Administration
16
26
20
31
No employee received emoluments of more than £60.000 during the year.
7 Taxatlon
The charity is a registered charity and is therefore exempt from taxation.
Pag8 18

Citizens Advice West Oxfordshire
Notes to the Financial Statements for the Year Ended 31 March 2025
8 Tangible fixed assets
Office
Leasehold
equipment
Improvements and furnlture
Computer
equlpment
Total
Cost
At 1 April 2024
73,784
492
24.030
98,306
At 31 March 2025
73,784
492
24.030
98.306
Depreciation
At 1 April 2024
73.784
492
24.030
98.306
At 31 March 2025
73.784
492
24,030
98.306
Net book value
At 31 March 2025
At 31 March 2024
Included within the nat book value of land and buildings above is £Nil {2024 - £Nil) in respect of freehold
land and buildings and £Nil (2024 - £Nil} in respect of leaseholds.
9 Debtors
2025
2024
Debtors
Prepayments
Accwed income
124,033
84
2,245
50,393
2,788
53.181
126.362
10 Creditors.. amounts falling due wlthln ono yoar
2025
2024
Creditors
Other taxation and social securfty
Other credltors
Accruals
Deferred income
12,555
11,315
2,279
7,920
134.264
5.779
9.365
8,918
5,765
65.007
168,333
94.834
Page 19

Citizens Advice West Oxfordshire
Notes to the Financial Statements for tho Year Ended 31 March 2025
11 Penslon and other schemes
Defined beneflt penslon schemes
Oxfordshire Pension Fund
The charity previously participated as an admitted body in the Oxfordshire Pension Fund (OPF). a defined
benefit scheme administered by Oxfordshire County Council.
An actuarial report dated 29 February 2024 confimied that, on the basis of cessation of the charity's
activities. the￿ was an excess of assets over pension liabilities attributsble to the Charity's portion of the
scheme. amounting to £60.000. This marked a significant improvement from the previously reported
def￿1t of £243.000 based on the 2017 valuation.
As disclosed in the prior year accounts. the trustees transferred £243.000 from the designated Pension
Reserve back to Unrestricted Funds, and the Pension Reserve was formally closed.
Following a fonnal request submitted in June 2024, the charIt￿S cessation from the Oxfordshire Pension
Fund was accepted and completed during the financial year. All obligations relating to the scheme have
now been discharged. and no further liabilities remain.
The trustees are satisfied that the pension position has been fully resolved and that no further disclosures
are required in future reporting periods.
12 Commilmonts
Capltal commltments
The total amount contracted for but not provided in the financial statements was £Nil (2024 - £Nil).
Other financlal commltrnents
Operating lease payments amounting lo £20,500 {2024: £17,000) are due in the next ￿1ve months. all
of which is in respect of a lease for land and buildings which expires in less than two years.
Following the merger of Citizens Advice West Oxfordshire into Citizens Advice Oxfordshire on 1 April
2025, responsibility for this lease and associated payrnents will transfer to the new entity. Further details
of the merger are provided in Note 15.
The total amount of other financial commitments not provided in the financial statements was £Nil {2024 -
£Nil).
Page 20

Citizens Advice West Oxfordshire
Notes to the Financlal Statements for the Year Ended 31 March 2025
13 Trustaé Indemnity Insurance
The charity holds a trustee indemnity insurance policy. The cost cannot be detemined as it is part of a
larger combined insurance policy.
14 Funds
Balance at
1 April
2024
Balance at
31 March
2025
Incomlng
resources
Resources
expended
Transfers
Unrestricted funds
General
173.982
245.350
(251.579)
(5,710)
162,043
Designated
127.000
127.000
Total unrestrlcted fund$
300.982
245.350
(251,579)
(567,141)
(5,710)
5,710
289,043
Restrlctsd funds
561,431
Total funds
31)0.982
806,781
818,720
289,043
Balance at
l April
2023
Balan¢• at
31 March
2024
Incomlng
resourcés
Resources
expended
Transfers
Unrestricted funds
General
38,134
252.136
(231,851)
115,563
173,982
Designated
Total unrestrlcted funds
243,000
116,000)
127.000
281.134
252.136
(231.851)
520,023
(437)
437
300,982
Restri¢tsd funds
519,586
Total funds
281.134
771.722
751,874
300,982
Pag8 21

Citizens Advice West Oxfordshire
Notes to the Flnanclal Statements for tho Year Ended 31 March 2025
15 Non4dJusting events after the flnanclal perlod
On 1 April 2025, Citizens Advice West Oxfordshire merged with Citizens Advice Oxford (City) and
Oxfordshire South & Va18 Citizens Advice to form a new charitsble entity, Citizens Advice Oxfordshire.
As part of the merger, all assets, liabilities, and operations of Cttlzens Advice West Oxfordshlre were
transferred to the new entity. The merger was completed in accordance with the requirements of the
Charities Act 2011 and relevant accounting standards.
The trustees have assessed the impact of the merger and confirm that It does not affect the going
concern basis of preparation for these financial statements. The new entity will continue to deliver the
charitsble activities previously undertaken by Citizens Advi￿ West Oxfordshire.
Page 22