REGISTERED COMPANY NUMBER: 04265661 (England and Wales)
REGISTERED CHARITY NUMBER: 1094263
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Morgan Griffiths LLP
Chartered Accountanls
Cross Chambers
9 High Street
Newtown
Powys
SY16 2NY

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Reference and Administrative Details
Report of the Trustees
2 to 12
Independent Examiner's Report
13
statement of Flnanclal Activities
14
Balance Sheet
15 to 16
Cash Flow Statement
17
Notes lo the Cash Flow Statement
18
Notes to the Flnanclal Statements
19 to 27
Delalled Stalement of Financlal Activities
28

Cyngor Ar Bopeth Powys
Citizen5 Advice Bureau
Reference and Adminlstratlve Details
forthe Year Ended 31 March 2025
TRUSTEES
C Thomas Chair
M C Harvey Vice Chair
J Kearle Treasurer
J Hankins
T Buller (resigned 7.11.24)
P R Swanson
S J Kearle
S E Evans
S M Robertson (appointed 12.10.24)
A P Osbome (appointed 27.3.25)
COMPANY SECRETARY
YEBell
REGISTERED OFFICE
Lad￿ell House
Newtown
Powys
SY16 1QS
REGISTERED COMPANY
NUMBER
04265661 (England and Wales)
REGISTERED CHARITY
NUMBER
1094263
INDEPENDENT EXAMINER
Morgan Griffilhs LLP
Chartered Accountants
Cross Chambers
9 High Street
Newiown
Powys
SY16 2NY
BANKERS
Natwest Bank PIC
Broad Street
Newtown
Powys
SY16 2LY
Page 1

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Report ofthe Trustees
for the Year Ended 31 March 2025
The trustees who are also directors of the charily for the purposes of the Companies Act 2006. present their
repori with the finaricial slatements of the charily for the year ended 31 March 2025. The trustees have
adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance wilh Ihe Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Page 2

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Report of the Trustees
for the Year Ended 31 March 2025
OBJECTIVES AND ACTIVITIES
Objectives and atms
Our Business and Development Plan 2024-2026
Our Business & Development Plan includes information about Citizens Advice Powys and includes our
Strategic Objectives and Priorities and the actions to help us achieve our objectives.
Our Purpose Citizens Advice Powys is a local, independent charity providing advice and for over 20 years we
have provided advice seNices and support to individuals across Powys.
Citizens Advice Powys is a member of Ihe National Association of Citizens Advice Service under an
agreement designed to ensure advi￿ services lo clients across all channels are protected, enhanced, and
trusted.
We aim to provide advice people need for the problems Ihey face.
We achieve our aims by providing free, confidential, impartial advice. working with people to prevent
problems happening, reducing the effect on lives, and improving individual circumslance5.
We use evidence of our client's problems lo inform and improve the policies and practices in laws and
services Ihat affect people's lives. We value diversity, promote equality and challenge discriminalion.
Our Strateglc Objectlves
Access - Improve and increase accessibility options across Powys lo provide a service that meets a wide
variety of needs.
Sustainability secure financial investment and funding from a broad range of sources lo build resilience
and sustainability.
People Traln and grow our Workfor￿ lo develop Ihe knowledge and skills to help people move forward
with the problems they face,
Our people come from our local community and play a vital role in building our capacity to deliver our
seNices. We value the commitment and dedicalion of our Trustees, volunteers, and paid staff, who all work
hard towards our mission, aims, principles and values.
Our contingency we identify and review the risks to which the charity is exposed and ensure appropriate
controls are in place to provide reasonable assurance against fraud and error. Our Risk Register sets out key
concerns in delivering our service and mitigating action to produce a robust and sustainable service,
Additionally, we have a Business Continuity Plan to ensure that business critical activities can continue to be
conducted.
Our Equality, Diversity and Inclusion Goals
2024-2026 help us lo meet our identified EDI goals.
Use a range of channels to ensure services are accessible and relevanl to a diverse range of people,
including those al greater risk of disadvantage, detriment or harm.
Speak up for people we support and improve how we identify and consider their needs.
Services will be designed and costed. considering Ihe needs of those facing disadvantage, detriment or
harm.
Create an inclusive working environmenl, embed equality and diversity praclices and provide equality of
opportunity for all.
actions detailed in our Strategic Implementation Plan
Our strategic context
Citizens Advice Powys has a responsibility lo plan slrategically ensuring our activities meet needs of our
communities, are aligned with key slakeholders such as Welsh Government, Powys County Council, Powys
Teaching Health Board, third sector partners and National Citizens Advice Service.
Page 3

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Report of the Trustees
for the Year Ended 31 March 2025
The provision of advice remains a key component of Ihe Welsh Government's plans to tackle povety,
well-being and mental health and will contribute lo Ihe goals of Ihe Well-being of Future Generations (Wales)
Act 2015, Public Health Wales Long Term Strategy 2023-35 and the Social Services and Well-being (Wales)
Act 2014.
Well-being of Future Generations (Wales) AGt 2015 encourages organisalions lo consider the Song-lerm
impact of their decisions, to work better with people, communities and each other, and lo prevent persislent
problems such as poverty, health inequalities and climale change. The Act puts in place seven well-being
goals Ihat we will feed into our Slralegic Implem entation Action plan over the next 2 years..
1. A Prosperous Wales reducing barriers to employmenl and ensuring Ihat people understand their rights.
2. A Resilient Wales improve people's financial well-being and work to address poverty issues.
3. A More Equal Wales reduce inequalities. poverty and socio-economic disadvantages and enable people
lo make informed c,hoi ces.
4. A Healthier Wales
improves people's health and well-being by providing early inteNenlions, preventing
further detriment an d reducing demand for services.
5. A Wales of Vibrant Culture and Thriving Welsh Language
society thal promotes and protects
cu5ture. heritage and the Welsh Language and which encourages people lo participate in Ihe arts and sport
and recreation.
6. A Wales of Cohesive Communities - Access lo key well-being services, build cohesive communities and
support communities to be well con nected and safe.
7. A Globally Responslve Wales improve the econornic, social. environmental and cultural well-being of
Wales.
The Powys Well-being Plan, "Towards 2040" has been developed by the Public Services Board. The
vision is for a Fair, Sustainable and Healthy Powys. The three well-being objectives whlch shape the work to
achieve the vision are..
People in Powys live happy. healthy and safe lives.
Powys is a counly of sustainable places and communities.
- An increasingly effective Public Service for the people of Powys
Cltizens Advice Servlce Livlng Strategy "Transforming Together" service wide missions..
Provide advice fit for the future we'll be there for people when they need us in ways thal help make the
biggest impact.
Close the gap - we'll end the disparities in access and experience for marginalised people.
- Take early actlon - we'll prevent more people reaching crisis by addressing problems earlier.
Our Quality Access to the provision of high-quality advice services is a key coniponent in helping people
understand and exercise their righls and make informed decisions about their lives. Our seNice is endorsed
by our external quality standard awards.
Citizens Advice Powys is accredited by the Advice Quality Standard (AQS).
Client case management.
Access lo up to date and relevant legal material.
Advisers and caseworkers who have met the required competence and experience criteria.
Caseworkers who can demonstrale ongoing experience in casework calegories.
Operation of a strict intemal file review procedure lo ensure quality of advice and adherence to procedures
and a system that is in place to ensure COTrective action is taken where necessary.
Regular Supervision and appraisal of advisers and caseworkers.
Citizens Advice Powys has been accredited by the IAQF since July 2019.
As a funder of organisations providing free and independent information and advice seNices, the Welsh
Government ensures that organisations it funds are effeclively managed., that the information and advice
provided is up to dale and that staff providing fronl-line advice services have the necessary skills and
Gompetencies to provide the besl advice possible lo clients.
Page 4

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Report of the Trustees
for the Year Ended 31 March 2025
The IAQF Wales ensures that all providers meet minimum standards in relation to safety, responsiveness.
and effectiveness, but also seeks to embed a cullure of continuous improvement.
Citizens Advice Powys is accredited with the MAPS Debt Advtce Quality Framework.
The framework has been developed to ensure thal the range of debt advice qualifications and training
programs support debt advisers with Ihe knowledge and skills lo undertake a range of activities required to
assist clienls with high quality debt advice.
Financial Conduct Authority As an organisation that provides debl advice and casework, il is a legislative
requirement that we are authorised by the Financial Conduct Authority (FCA) and we are required to comp5y
with FCA rules and regulation s.
Citizens Advice Powys is authorised to conduct the following regulaled activity, as defined by the Financial
Services and Markets Act 2000 (Regulated Activities) Order 2001..
Debt￿djuStlng
negotiating the discharge or liquidalion of a debt, including,. disputing debts, writing off
debts and fu11 and final setllemenls negolialing payment terms.
Debt-counselling
advising people how they can deal with their debls. including advice on the
consequenceslimplica lions and options available.
Credlt Informatlon servlces - obtaining credit information or amending credit records
The FCA has introduced a 'Consumer Duty, which Citizens Advice Powys implemented 31st July 2023. This
is in addition to the other regulatory compliance requirements already in place. The Consumer Duty principle
Is Ihat "we must act lo deliver good outcomes for retail customers {Glients) and thal they can provide evidence
that these outcomes are being met."
We are required to demonstrale how we meel Ihe FCA principles and aims..
Act in good faith
Avoid foreseeable harm
Enable and support people to pursue their financial objeclives
Svilabilily and treatment- consumers get suitable producls and servI￿s, and receive fair Ireatmenl
Confidence- consumers have strong confidence and levels of participation
Access - diverse consumer needs are met
Page 5

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Report of the Trustees
forthe Year Ended 31 March 2025
ACHIEVEMENTS AND PERFORMANCE
Review of Our Activities
During 2024-2025 we have continued to provide a full advice service across Powys via telephone, digital and
in-person delivery. Our web51te includes addilional online access for people to self- refer and partner
organisalions to formally refer direclly.
Core Volunteer Delivered Service Funded by Powys County Council. our Core Service is the backbone of
our organisation with triage and advice services provided by our highly skilled volunteer workforce, supported
by our paid andlexperienced Advice Service Managers. Clients accessing the service via oijr 0345 Message
Line, website 5elf-referral, or formal partner referrals are called back lo identify urgenciesldeadlines and
arrange appropriate appointments with our staff specialists. Our volunteer advisers work alongside our funded
projects, providing the additional resource lo enable us to deal with the large numbers of people accessing
our services. Our team of voluntee rs provide the equivalent of 5 working days per week.
Town and Community Counci15 throughout Powys continued to contribute to the Core Service. The Trustee
Board is grateful for this local communily support.
AdvScellnk Services
which is funded by Ihe Welsh Governmenl, commenced seNice delivery on 1st
January 2020, The aim is to deliver free social welfare information and advice services, which achieves the
most effective and sustainable outcomes for those seeking advice. The Se￿ice reaches out lo the most
vulnerable clients proactively to get advice service inteNention to those who most need it before they are in
crisis.
The funding is split into 3 advice delivery models..
Advicelink Community Focused delivery of all types of social welfare information and advice up to and
including generalist advice wi th casework.
Advicelink Specialist Benefits provides access lo specialist casework on a range of legal social welfare
problems, supporting people with appeals and Iribunals.
Advicelink Specialist Debt advice is provided by our leam of trained specialists who are fully accredited by
the InstilLtle for Money Advice and the Insolvency SeNice. Provision of specialist debt advice is Quality
Assessed to meet the requirements of the Debl Quality Framework with outcomes reported lo the Financial
Conduct Authority.
Telephone Rural Outreach SeNice using the telephony delivery channel. this project has allowed us to
increase our capacity lo provide clients wilh a quick response lo generalist advice issues and specialist
welfare benefit casework. This project addresses specific barriers to advice for clients such as rurality, lack
of transport, affordability of tra nsport and caring responsibilities.
Newiown Advice Service
in partnership with Newtown Town Council the advice service is targeted at
people who live within the 5 Local Authority wards of Newtown.
Empowerment through In.House Advice a bespoke advice service delivered directly to people receiving
help with their substance use which, aims lo prevent client's problems becoming complex, acting as triggers,
and leading lo relapse.
Warmer Wales expert energy advice to people experiencing or at risk of, fuel poverty and those vulnerable
to the cold. Assisting with benefit and energy grant applications as well as providing practical energy advice
on tariff switching and dealing with suppliers. The service also provides emergency energy provision for
people in finan cial crisis.
Carbon Monoxide Advice
supporting consumers in vulnerable siluations by providing awareness of the
dangers of CO, reduce the risk of harm caused by CO and provide advice and support wilh energy matters
and supporting people wi th complex energy issues such as complaints to the Energy Ombudsmun.
Claim What's Yours A Wale5 wide telephone service lo support people who are struggling financially to
idenlify any benefit entitlement they are unaware of.
Page 6

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Report of the Trustees
for the Year Ended 31 March 2025
Basic Income Pilot The Basic Income for Care Leavers in Wales pilot is available for Ihose leaving care
who are turning 18 years of age between 1 July 2022 and 30 June 2023. Providing a monthly payment of
£1,600 (£1,280, after-lax) to all eligible recipients choosing lo participate in the pilot, via BACS. CA Powys
advisers work wilh t he Local Authority lo provide advice and support to participants of Ihe pilot.
Foodbank Extra service Funded by the Trussell Trust Citizens Advice Powys are working in partnership
with Llandrindod Wells Foodbank to deliver the "Foodbank Extra" project. The project helps people wilh the
issues they have, that lead them to need an emergency food parcel. The project helps people resolve their
practical issues 2nd maximise their income, reduce their debts, solve housing, energy and other issues and
aim to reduce the need t o be dependent on foodbanks and other charitable sources.
Crlsis preventlon support Since Jan 2024, funded by Powys Teaching Health Board, we have introduced
a new bespoke advice seNice specialising in working wilh individuals open to NHS mental health services
across Powys.
The service aims to:
Reduce clinical staff time spenl on social issues ralher than supporting a person's health recovery.
Prevent people reaching crisis point by providing timely access to advice.
Improve engagement with medical treatment and support.
Improve mental lieallh
- Enable independence and self-management.
Communlty Outreach 'Maklng a Difference" project working with local communities to research, identify
need, co-design, develop. review and eslablish a new Cilizens Advice Oulreach seNice across a range of
locations in Powys. Outreaches will provide regular, in-person, key points of access into our service, address
issues of rural deprivation and increase our rang8 of delivery channels. Funded by Powys Association of
Voluntary Organisations IPAVO).
Contribution of paid staff, volunteers and Trustees
Our continued success could not have been achieved without the hard work and commitment of our paid
staff, volunteers and Trustees.
Our Paid staff - our team are trained to a high standard, adapl to changes in demand and work hard to make
things beller for people, individually and collectively. We recognise the power of good advice, to help people
solve their problems and to recognise issues thal are the cause of the problems we are supporting people
with. Our team are dedicated to changing the underlying causes of those problems, through our work with
governments and other organisalions.
Our Volunteers
our volunteer team is an inlegral and valued part of our Powys wide service. They are
important to the sustainability of our local advice seNices across the county. As well as increasing our
capacity, our volunleers benefit from gaining new skills, personal development, better well-being, increased
knowledge of com munity issues and slronger community engagement.
Our volunteers lell us that they value the opportunity to:
Make a positive change to people's lives.
Gain work experience
Meet new people.
Feel valued and a part of the team.
During 2024125 our volunteers contributed over 4.800 hours, with calculated monetary value of £113k.
Our Trustees our volunteer Trustee Board works to ensure we operate smoothly, meet our Citizens Advice
Membership requirements, legal obligations as a Limiled Company, a charity and Financial Conduct Authority
regulations. The Trustee Board regularly review our operational activilies and keep pace with rapidly changing
events so our advice services continue to be fully inclusive and accessible to all. As part of their governance
role our Trust ees are also responsible for=
Setting policies and strategic direction.
Ensuring thal the organisalion operales within ils means and objectives
Page 7

Cyngor Ar Bopeth Powys
Citizen5 Advice Bureau
Report of the Trustees
forthe Year Ended 31 March 2025
Monitor risks and ensure that all the finances and supporting financial control syslems are in order.
Seek the views of all sections of the community and monilor how well the service meets those needs.
Plan for the recruitment and turnover of staff and volunleers.
The Impact of Our Advice
During the past year we deall with 9,050 requests for advice and support. This has positively impacted
residents of Powys by building their financial resilience, tackling poverty and has improved their overall health
and well-being. Our advice and support has..
increased people's incomes by £8.4 million
helped people manage debls of £3.8 million
helped people access to £3.45 mllllon of welfare benefils
helped people lo get £1.16 million of debt written off
Our Value to society
For every £1 invested in Citizens Advice Powys services during 24-25 we generated..
£14.31 in wider economic and social benefits. Solving problems improves lives and this means better
wellbeing, participation and produclivity for Ihe people we help. Total beneflt £8,935,693
£2.25 in savings to government and public services. By helping stop problems occurring or escalalin9, we
reduce pressure on public services like health, housing and out of work benefits. Total savings £1,404,983
£12.94 In value to pcople we help. As part of our advice, we can increase people's income through debts
written off, benefil lake up and solving financial problems, Total value £8,080.214
Partnerships
in the last year we have worked with 47 different support partners, including many different
statutory services and Ihird sector organisations. Collaboration with our parlners ensures longer lasting
solulions from a network of skilled and knowledgeable organisations. Through these partnerships we
supported 604 individuals.
The difference made to the people we have supporied.
During April 2024 to March 2025 people report how our support has helped them.
90'/o reported Ihey would NOT have been able lo sort out their problem without our help.
19./0 said that their problem was urgent.
65 /D said Ihat they needed action taken on their behalf.
81 /D said that their issue had been positively resolved.
72 /0 fell less stressed, depressed, or anxious after advice.
54°/o reported improved physical health after advice.
FINANCIAL REVIEW
Principal funding sources
The principal funding sources for the charity in the year were-
Henry Smilh Charily - £59,875
Powys County Council - Core Funding £51,204
Welsh Governmenl- Advicelink Community Focused £138,475
Welsh Government- Specialist Debt £74,239
Investment policy and objectives
Under the Memorandum and Articles of Associalion, Ihe charily has Ihe power lo make any investment which
the Trustees see fit. The assets of the charity are available and adequate to meet its obligations for the
foreseeable future.
Page 8

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Report of the Trustee5
for the Year Ended 31 March 2025
FINANCIAL REVIEW
Reserves policy
The Trustees have reviewed the Reserves Policy and believe that the organisation should hold financial
reserves to ensure that the Gharity can continue to operale to meet the needs of clienls in the event of
unforeseen and potentially damaging circumstances arising. It has considered Ihe reliability and continuance
of future funding, tiniing of cashflows and working capital requirements. cover for unplanned emergency
repairs and potential liabilities relating lo staff should there be closure of a particular aclivity.
Unrestricted Reserves
The Unrestricted Reserves held by the Charity al 31st March 2025 amounled to £318,488. The Unrestricted
Reserves are held for the following purposes:
Operational Reserves The Trustees consider Ihat il would be prudent to sel aside an amount of at least
five months operating expenditure, lo provide cover in the event of unforeseen circumstances or falls in
income. The computation of this value will be reviewed on an annual basis. As at 31si March 2025 this figure
was identified as £259 k.
Deslgnated Resetves In addilion, unrestricted funds have been considered, the Trustees have designated
funds to be used for actions identified in Ihe Business Plan for 2024-2026. including training of new advisers,
technology replacemen t and reaching out into local communilies.
Contractual Commitment Reserves - The Trustees aim to build up a reseNe to ensure the organisation can
cover contracted payments to staff such as redundancy, provision of locum maternity cover and the costs of
any disciplinary andlor grievance procedures which may arise. As at 31sl March 2025 this figure was
identified as £119k.
Restricted Reserves
These funds are restricted by the donor or funder and cannot be used for the general purposes of the
organisalion. Their existence does not imply that Ihere has been an under spend bul may result from a variety
of circumstances including timing differences between the organisation's financial year and the funding of the
project concerned. The Reslricted Funds held by the charily as at 31st March 2025 amounted to £9,168.
Page 9

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Report of the Trustees
for the Year Ended 31 March 2025
FUTURE DEVELOPMENTS
Cilizens Advice Powys is commitled lo 3 areas of strategic development..
- Access
Sustainability
People
During 2025-2026 we will be working towards:
Flnancial sustainability we aim to secure national and local funding to ensure ongoing funds to support
core and project services.
Increasing workforce capacity and resilience we will continue lo recruit volunleers and paid staff and
ensure Ihat everyone has the skills, knowledge. and resources lo deliver services. All volunteers and staff will
continue to be supported with their own wellbe ing.
Developing multi-channel, accessible services to all client groups we will achieve this by identifying
barriers, improving existing access, piloting, and introducing new d elivery channels and frameworks.
Working proactively to prevent people reachSng crisls point we aim to increase multi-agency working
wilh a ran9e of third sector and slalutory support organisations, raising awareness, and developing self-help
options.
We wlll continue to deliver ongolng services during 2025-2026
Core Volunleer Delivered Service
Welsh Government Advicelink Services
- Telephone Rural Outreach Servi￿.
- Newtown Advice Service
Empowerment through In-House Advice
Claim What's Yours
Energy advice
Basic Income Pilot
Foodbank Extra
Crisis Prevention Support
Community Outreach Development
The Trustee Board would like to thank all ihe funders who have contributed to the overall success and
continuation of the Citizens Advice service across Powys and look forward to working w(Ih new and exisling
funders in the coming months.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a charitable company limited by guarantee and was established by a Memorandum of
Association on 6 August 2001.
The organisation is registered at Companies House
No. 4265661
The organisalion is regislered with the Charity Commission
No. 1094263
The organisation is regulated by the Financial Conducl Aulhority No. 617576
Recruitment and appointment of new trustees
The management of the organisation is the responsibilily of the Trustees who are elected and co-opted under
the terms of the governing document. Each Trustee retires from office al the third Annual general meeting
following their appointment and will be re-elecled if they wish to continue as a Board member.
Registers of Members Interests and People with Significant Control is kept al the registered office.
All directors of the conip3ny are also Trustees of the charity. There are no olher Trustees, All the Trustees
named on page 1 served Ihroughoul Ihe year, unless appointed or resigned as shown.
Page 10

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Report of the Truslees
for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organlsational structure
Governance
The Trustee Board is responsible for the strategic direction and legal compliance of the
organisation and is accountable for all the acls and omissions of Citizens Advice Powys. The Board meets
quarterly and al other times if required. In addition, there are 4 Sub-committees.. Human Resources (HR).
Premises, Finance and Funding. Each sub-commitlee has its Terms of Reference and comprises a minimum
of 3 Trustee Board members, including the Chair. The sub-committees meet more regularly lo ensure timely
reviews of matters arising between the regular, quarterly Board meetings to which they report back.
Executive Management The Trustee Board exercises ils overall control Ihrough the organisalion's Chief
ExeGUtive Officer ICEO}. Line managed by the Trustee Board Chair., the CEO (Y Bell) is authorised by the
Trustees to manage the day-to-day operational matter5 of the charity,
Operational Management The CEO exercises day-to-day operational management and supervision of
advice services through Iwo Advice SeNice Managers, (N Kielthy & A Schmeinck) and 2 DebVEnergy Team
Supervisor (J Maskall). Other staff, some of whom are self-supervising, also contribute greatly to Ihe smooth
and effective running of the organisation. The supervisory and operational activiiy is coordinated Ihrough
regular Operational meeti ngs chaired by the CEO.
Induction and training of new trustees
The organisation places great importance on Ihe governance issues of running a charity. Truslees musl be
committed to the aims and principles of the Citizens Advice service and possess specific skills of use lo the
Board in addilion lo their responsibility for exercising general oversight.
All Truslees are provided with an induction framework and given access to a portfolio of training on specific
issues so that they fully understand their responsibilities as Trustees and employers.
Related parties
Citizens Advice Powys is a member of Cilizens Advice, Ihe operating name of the National Association of
Citizens Advice Bureaux under a membership agreemenl which is designed lo ensure that advice services to
clients across all channels are protected, enhanced, and Irusted.
Specifically, the agreement sets out what national Cilizens Advice will do, what local Citizens Advice will do
and, when and how membership starts and ends.
The membership agreement automatically accredits the local Citizens Advice wilh relevant quality standards
and monitors the performance of each local Citizens Advice against a Perfomiance and Quality Framework
which is audited in a 3 yearly cycle. The framework is split inlo five key areas..
1. Client experience
2. Qualily of Advice Assessment
3. People Management
4. Leadership
5. Financial Health.
This process gives assurance to slakeholders Ihat CA Powys implements systems and processes which
enable us lo operate effectively as a seNice provide. employer and volunteering charity.
The framework embeds risk-based thinking, is linked to leadership, management and compliance activities
and provides full accreditation to exlernal quality marks.
Citizens Advice Powys is accredited wilh the following external quality marks:
AQS - Advice Quality Standard with Casework
AQS - Advice Quality Standard with Telephone
Money and Pensions Service Debl Advice Quality Framework
- Welsh Government Information Advice Quality Framework (IAQF)
Regulated by the Financial Conduct Aulhority
Page 11

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Report of the Trustees
for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The Trustees have a duty lo idenlify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance againsl fraud and error. Citizens Advice
Powys has a Risk Register in place which identifies key risks. The Risk Register is monitored and reviewed
regularly throughout the year. The review process will identify key priorities, and an action plan is produced to
resolve any emerging issues. Additionally. the Truslee Board has a Business Continuity Plan to ensure that
business critical activities can continue to be conducted.
Statement of Internal Control
Qur Trustee Board oversees the informalion security of all personal information that is processed about our
clienls,, staff, funders. and strategic partners. Cilizens Advice Powys holds joint responsibility for client data
that is held in the national Cilizens Advice Service case management system. An information assurance
management team exists to ensure the confidentiality. integrity and availabilily of all personal and sensitive
data is maintained to a level which is compliant with Ihe General Data Protection Regulation and Data
Protection Act 2018.
Citizens Advice Powys is regislered with the Information Commissioner's offi￿ under Z7669287 and will
process all personal data in accordance wilh the General Dala Protection Regulation and Data Protection Act
2018.
Our Privacy Policy al ￿.
processed and stored.
owy_scilizensadvice.or
uk provides further informalion on how personal data is
Approved by order of the board of Irustees on 29 October 2025 and signed on its behalf by:
C Thomas- Trustee
P3ge 12

Independent Examiner's Report to the TTUStees of
Cyngor Ar Bopeth Powys
Cltizens Advice Bureau
Independent examiner's report to the trustees of Cyngor Ar Bopeth Powys Citizens Advice Bureau
('the Company'l
report to the charity trustees on my examination of Ihe accounts of the Company for the year ended
31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also ils directors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance wilh the requirements of the Companies Act
2006 ('the 2006 Act,).
Having satisfied myself that Ihe accounts of the Company are not required lo be audited under Part 16 of the
2006 Act and are eligible for independent examination. I report in respect of my examination of your charity's
accounts as carried out under Section 145 of the Charities Acl 2011 I'the 2011 Act'l. In carrying out my
examination I have followed the Direclions given by Ihe Charity Commission under Section 145(5) Ib) of the
2011 Act.
Independenl examiner's statement
Since your charity's gross income exceeded £250.000 your examiner must be a member of a listed body. I
can confirm Ihat l am qualified to undertake the examinalion because l am a member of Ihe Institute of
Chartered Accountants in England and Wales. which is one of the Itsled bodies.
I have completed my examination. I confirm Ihal no matters have come lo my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of ihe Company as required by Section 386 of the 2006
Act., or
the accounts do not accord with those records., or
the accounts do not comply with (he accounting requirements of Section 396 of the 2006 Act other
than any requirement that Ihe accounts give a Irue and fair view which is not a matter considered as
part of an independenl examination., or
the accounts have not been prepared in accordance with the methods and principles of the Statement
of Recommended Practice lor accounting and reporting by charilies (applicable to charilies preparing
their accounts in accordance wilh ihe Financial Reporting Slandard applicable in the UK and Republic
of Ircland IFRS 102)).
I have no concerns and have come across no other malters in connecllon with the examination to which
allenlion should be drawn in this report in order lo enable a proper understanding of the accounls lo be
reached.
Thomas Landers BA FCA
Morgan Griffilhs LLP
Chartered Accountants
Cross Chambers
9 High Street
Newiown
Powys
SY16 2NY
2g Odober 2025
Page 13

Cyngol Ar Bopeth Powys
Citizens Advice Bureau
Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
for the Year Ended 31 March 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unreslricled
funds
Restricted
fund5
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
420
420
1,082
Charltable activities
Provision of Advice & Information
62,254
551,880
614,134
595,525
Investment income
9,879
9,879
4,167
Total
72,553
551,880
624.433
600,774
EXPENDITURE ON
Charitable activities
Provision of Advice & Information
64,105
554,486
618,591
575,552
Nel gainsl{losses) on investments
1,114
1,114
(34)
NET INCOMEI(EXPENDITURE}
9,562
{2,606)
6,956
25,188
RECONCILIATION OF FUNDS
Total funds brought foNard
308,926
11,774
320,700
295,512
TOTAL FUNDS CARRIED FORWARD
318,488
9,168
327,656
320,700
The notes form part of these financial statements
Page 14

Cyngor Ar Bopeth Povry5
Citizens Advice Bureau
Balance Sheet
31 March 2025
31.3.25
31.3.24
Notes
FIXED ASSETS
Tangible assets
Investments
12
321
2,702
429
1,587
3,023
2,016
CURRENT ASSETS
Debtors
Cash at bank and in hand
14
9,096
397,575
10,071
389,284
406,671
399,355
CREDITORS
Amounts falling due within one year
15
182,038)
{80,671)
NET CURRENT ASSETS
324,633
318,684
TOTAL ASSETS LESS CURRENT
LIABILITIES
327,656
320,700
NET ASSETS
327,656
320,700
FUNDS
Unrestricted funds
Restricted funds
18
318,488
9,168
308,926
11,774
TOTAL FUNDS
327,656
320,700
The charitable company is entitled to exemption from audit under Seclion 477 of the Companies Act 2006 for
the year ended 31 March 2025.
The members have not required the company to oblain an audit of its financial statements for the year ended
31 March 2025 in accordance with Seclion 476 of the Companies Act 2006.
The trustees acknowledge their responsibililies for
(al
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387
of the Companies Act 2006 and
preparing financial statements which give a true and fair view of the stale of affairs of the charitable
company as at the end of each financial year and of ils surplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and which othe￿iSe comply with the
requiremenls of the Companies Act 2006 relating lo financial slatemenls, so far as applicable to the
charitable company.
(bl
The notes fom part of Ihese financial statemenls
Page 15
continued...

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Balance Sheet- continued
31 March 2025
These financial slalemenls have been prepared in accordance wilh Ihe provisions applicable to charitable
companies subject lo the small companies regime.
The financial stalements were approved by the Board of Truslees and authorised for issue on
29 October 2025 and were signed on its behalf by..
C Thomas - Trustee
The noles form part of these financial slalemenls
Page 16

Cyngor Ar Bopelh Powys
Citizens Advice Bureau
Cash Flow Statement
for the Year Ended 31 March 2025
31.3.25
31.3.24
Notes
Cash flows from operating activities
Cash generated from operations
(1,483>
32,391
Nel cash {used in)Iprovided by operating activities
11,483)
32,391
Cash flows from investlng activities
Interest received
9,774
4,059
Nel cash provided by investing aclivilies
9,774
4,059
Change in cash and cash equivalents
In the reporting period
Cash and cash equivalents at the
beginning of the reporting period
8,291
36,450
389,284
352,834
Cash and cash equivalents at the end
of the reporting period
397,575
389,284
The notes form pat1 of these financial slatements
Page 17

Cyngor"Ar Bopeth Powys
Citizen5 Advice Bureau
Notes to the Cash Flow Statement
for the Year Ended 31 March 2025
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31.3.25
31.3.24
Net income for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
(Gain)Ilosses on investments
Interest received
Decrease in debtors
Increasel{decreasel in creditors
6,956
25,188
108
(1,114)
(9,774>
975
1,366
144
34
{4,059)
14,067
(2,983)
Net cash (used in)Iprovlded by operation5
(1,483)
32,391
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.24
Cash flow
At 31.3.25
Net cash
Cash at bank and in hand
389,284
8,291
397.575
389,284
8,291
397,575
Total
389,284
8,291
397,575
The notes form part of these financÉal stalemenls
Page 18

Cyngor AY Bopeth Powys
Citizens Advice Bureau
Notes to the Flnancial Statements
for tl)e Year Ended 31 March 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charilable company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP {FRS 102) 'Accounting and Reporting by
Charities: Slalement of Recommended Practice applicable to charities preparing their accounts in
accordance with tl)e Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) (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. The financial stalemenls
have been prepared under the historical cost convention, with the exception of investments which are
included at market value, as modified by the revaluation of certain assets.
Income
All income is recognised in the Stalement of Financial Aclivities once the charity has entitlement lo the
funds. il is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity lo that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregale all cost
related lo the category. Where cosls cannot be directly attribljted lo particular headings they have been
allocated to aclivilies on a basis consistent with the use of resources.
Tangible flxed assets
Depreciation is provided at the following annual rates in order to write off each asset over ils estimated
useful life.
Fixtures and fittings
250/0 on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activilies.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
Iruslees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by Ihe donor or when funds are raised for particular restricted
purposes.
Further explanalion of the nature and purpose of each fund is included in the notes to the financial
slalements.
Hire purchase and leasing commitment5
Rentals paid under operating leases are charged to the Statement of Financial Activities on 8 straight
line basis over the period of the lease.
Penston costs and other post-retirement benefits
The charitable company operate5 a defined contribution pension scheme. Contributions payable to the
charitable company's pension scheme are charged to Ihe Slatement of Financial Activities in the
period lo which Ihey relate.
Page 19
onlinued..

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
DONATIONS AND LEGACIES
31.3.25
31.3.24
Donations
420
1.082
INVESTMENT INCOME
31.3.25
31.3.24
Dividends
Deposit account interest
105
9,774
108
4,059
9,879
4,167
INCOME FROM CHARITABLE ACTIVITIES
31.3.25
31.3.24
Activity
Provision of Advice & Information
Provision of Advice & Information
Other contributions
Grants
559
613,575
258
595,267
614,134
595,525
Grants rec@ived, included in the above, are as follows."
31.3.25
31.3.24
Powys CC - Core Grant
Town & Community Councils
Powys Teaching Health Board
Henry Smith Charity
PCC- Empowermenl Through In-house Advice
Newtown Town Council
WG Advicelink Community Focused
WG Advicelink Specialist
PAVO Making a Difference
WG Advicelink & Claim What's Yours
CITA Warmer Wales 2
CITA Energy Advice Programme
Trussell Trust Foodbank Exlra
Basic Incorne Pilot
WG Access Partner Funding
WG Winter Payment
CITA Cost of Living Support
Powys Teaching Health Board Menlal Health
51,204
961
2,967
59.875
26,500
4,494
138,475
96,687
12,320
35,910
41,479
22,500
34,770
29,330
6,563
51,203
810
3,356
59,200
26,500
4,506
138,475
96,686
6,103
30,122
41,479
24,150
34,090
34,704
6,563
9.833
15,102
12,385
49,540
613,575
595,267
Page 20
continued...

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Notes to the Financial Slatements - ¢onlinued
for the Year Ended 31 March 2025
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 61
Support
costs (see
note 7)
Totals
Provision of Advice & Information
605,652
12,939
618,591
DIRECT COSTS OF CHARITABLE ACTIVITIES
31.3.25
31.3.24
Staff costs
Rent
Insurance
Telephone, Post & Stationery
Travel
Traininglrecruitment
CITA information
Computer costs
Depreciation
533,641
30,275
4,347
21,540
6,345
2,609
5,357
1.430
108
491,288
24.830
4,341
23,469
5,384
4,703
5,191
5,729
144
605,652
565,079
SUPPORT COSTS
Governance
costs
Management
Totals
Provision of Advice & Information
9,819
3,120
12,939
NET INCOMEI(EXPENDITURE)
Net incomel{expenditure) is stated after chargingl(crediling}:
31.3.25
31.3,24
Deprecialion - owned assets
Other operating leases
108
30,275
144
24,830
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees. remuneration or other benefits for the year ended 31 March 2025 nor for the
year ended 31 March 2024.
P2ge 21
continued...

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Notes to the Financial Statements - continued
for the Yeay Ended 31 March 2025
TRUSTEES. REMUNERATION AND BENEFITS - continued
Trustees. expenses
Reinibursements totalling £49 were made to one trustee in respect of expenses incurred in the
performance of their duties (2024 £121 (twoll.
10. STAFF COSTS
31.3.25
31.3.24
Wages and salaries
Social security costs
Other pension costs
471,823
34,120
27,698
437.361
26,803
27,124
533,641
491,288
The average monlhly number of employees during the year was as follows..
31.3.25
21
31.3.24
21
Service Providers
Admini51ralion
23
23
The charity considers ils key managemenl personnel comprise the senior management listed on page
11. The total employment benefits including employer pension conlribulions of the key management
personnel for the year ended 31 March 2025 were £129,322 {2024'. £123,248).
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unreslricled
funds
Reslricled
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,082
1,082
Charitable activities
Provision ofAdvice & Information
59.239
536,286
595,525
Investment income
4,167
4,167
Total
64,488
536,286
600,774
EXPENDITURE ON
Charitable activities
Provision of Advice & Information
41,466
534,086
575,552
Net gainsl{losses) on inveslmenls
(34)
134)
NET INCOME
22,988
2,200
25,188
Page 22
continued...

Cyngor AT Bopeth Powys
Citizens Advice Bureau
Notes to the Financial Slatements - continued
foT the Year Ended 31 March 2025
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unreslricled
Reslricled
funds
fvnds
Tolal
funds
RECONCILIATION OF FUNDS
Total funds brought foward
285,938
9,574
295,512
TOTAL FUNDS CARRIED FORWARD
308.926
11,774
320,700
12. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
COST
At l April 2024 and 31 March 2025
25,651
DEPRECIATION
Al l April 2024
Charge for year
25,222
108
At 31 March 2025
25,330
NET BOOK VALUE
At 31 March 2025
321
At 31 March 2024
429
13.
FIXED ASSET INVESTMENTS
Listed
investments
MARKET VALUE
At 1 April 2024
Revaluations
1,587
1,115
At 31 March 2025
2.702
NET BOOK VALUE
At 31 March 2025
2,702
At 31 March 2024
1,587
There were no investmenl assets outside Ihe UK.
Page 23
continued...

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Notes to the Financial Statement5 - continued
for the Year Ended 31 March 2025
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Prepayments and accrued income
9,096
10,071
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Trade creditors
Social security and other taxes
Accruals and deferred income
2,807
9,752
69,479
1,834
9,541
69,296
82,038
80.671
16.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operaling leases fall due as follows..
31.3.25
31.3.24
Within one year
24,984
21.848
17. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.25
Tolal
funds
31.3.24
Total
funds
Unrestricted
funds
Reslricled
funds
Fixed assets
Investments
Current assets
Current liabilities
321
2,702
397,503
(82,038)
321
2,702
406,671
(82,038)
429
1,587
399,355
(80,671)
9,168
318,488
9,168
327,656
320,700
Page 24
coiilinued.

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
18.
MOVEMENT IN FUNDS
Nel
movement
in funds
Al
31.3.25
Al 1.4.24
Unrestricted funds
Core fund
308,926
9,562
318,488
Restricted fund5
Energy Champion
MAPS Redundancy
PAVO Making a Difference
Basic Income Pilot
PTHB Mental Health
1,650
9,168
258
331
367
(1,650)
9,168
{258)
13311
1367}
11.774
12,606>
9,168
TOTAL FUNDS
320,700
6,956
327,656
Nel movement in funds. included in the above are as follows:
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestrlcted funds
Core fund
72,553
{64,105)
1,114
9,562
Restricted funds
Henry Smith
Empowerment
Energy Champion
WG Advicelink Community Focused
WG Advicelink Specialist Debl
WG Advicelink Specialist
WG Advicelink & Claim Whats Yours
PAVO Making a Difference
Moondance Covid 19 Relief Fund
Foodbank
Basic Income Pilot
General Advice
PTHB Mental Health
59,875
26,500
22,500
138,475
74,239
22,448
35,910
12,320
41,479
34,770
29,330
4,494
49.540
(59,875)
(26,500)
(24,150)
1138,475)
(74,239)
(22,448)
(35,910)
(12,578)
(41,479)
(34,770)
(29,661)
(4,494)
{49,907)
(1,650)
(258)
1331)
1367)
551,880
(554,486)
(2,606)
TOTAL FUNDS
624,433
(618,591)
1,114
6.956
Page 25
conlinued...

Cyngor Ar Bopeth Powys
Citizens Advice Bureau
Notes to the Financial Statement5 - continued
for the Year Ended 31 March 2025
18. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
movemenl
in funds
Al
31.3.24
At 1.4.23
Unrestricted funds
Core fund
285,938
22,988
308,926
Restricted funds
Energy Champion
MAPS Redundancy
WG Advicelink & Claim Whats Yours
PAVO Making a Difference
Basic Income Pilol
PTH8 Mental Health
1.650
1,650
9,168
9,168
75
{75}
258
258
331
367
331
367
9,574
2,200
11,774
TOTAL FUNDS
295.512
25,188
320,700
Comparalive net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted funds
Core fund
64,488
(41,466)
(34)
22,988
Restricted funds
Henry Smith
Empowerment
Energy Champion
WG Advicelink CommLfnily Focused
WG Advicelink Specialist Debt
WG Advicelink Specialist
WG Advicelink & Claim Whats Yours
PAVO Making a Difference
Moondance Covid 19 Relief Fund
Foodbank
Basic Income Pilot
General Advice
WG Winter Payment
PTHB Mental Heallh
59,200
26,500
24.150
138,475
74,235
22.451
32,375
6,103
41,479
34,090
34,704
20,306
9,833
12.385
(59,200)
(26,500)
(22,500)
(138.475)
(74.235)
(22,451)
{32,450)
{5,845>
(41.479)
134,090)
(34,704)
(20,306)
(9,833)
(12,018)
1,650
{75)
258
367
536.286
(534,0861
2,200
TOTAL FUNDS
600,774
(575,552)
{34)
25,188
Page 26
continued...

Cyngor Ar Bopeth Powys
Cilizens Advice Bureau
Notes lo the Financial Statements- ¢onlinued
for the Year Ended 31 March 2025
19. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 27

Cyngor Ar Bopeth Powys
Cilizens Advice Bureau
Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
31,3.24
INCOME AND ENDOWMENTS
Donations and legacie5
Donations
420
1,082
Investment income
Dividends
Deposit account interest
105
9,774
108
4,059
9,879
4,167
Charitable activities
Other contributions
Grants
559
613,575
258
595,267
614,134
595,525
Total incoming resources
624,433
600,774
EXPENDITURE
Charitable activitles
Wages & salaries
Nalional insurance
Pensions
Rent
Insurance
Telephone, Post & Stationery
Travel
Traininglrecruilmenl
CITA information
Computer costs
Fixtures and fittings
471,823
34,120
27,698
30,275
4,347
21,540
6,345
2,609
5,357
1,430
108
437,361
26,803
27,124
24,830
4,341
23,469
5,384
4,703
5,191
5,729
144
605,652
565.079
Support costs
Management
Other support costs
9,819
7,473
Governance costs
Accountancy fees
3,120
3,000
Total resources expended
618,591
575,552
Net income
5,842
25,222
This page does nol form part of the slalulory financial slalenients
Page 28