Registered Charity number 1101576
Company registration number 4876990
Brldport and Dlstrict Citlzens Advlce Bureau
(A Company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2025

Bridport and Dlstrict Cltizens Advlce Bureau
Reference and Administrative Details
for the Year Ended 31 March 2025
Name of Charlty
Bridport and District Citizens Advice Bureau
Charlty number
1101576
Company number 4878990
Registered office
45 South Street, Bridport, Dorset DT6 3NY
Outstations
Tuesdays - Bridport Library, Bridport, DT6 3NY
Wednesdays - Lyme Regis Town Council Office, St Michaels Business Park, DT7 3DB
Fridays - Prout Bridge Project, 6 Prout Bridge, Beaminster. DT8 3AY
DIRECTORSITRUSTEES ROLE
DATE CO-
DATE LAST DATE
OPTED AS ELECTED
RESIGNED
TRUSTEE AT AGM
Jim Smyllie
Keith Wilson
Jacqui Bishop
Linda Child
Karen Delafield
Michael Fletcher
David Gibson
Geoff Jones
Colin McReavie
Sue Pemberton
Jamie Scott
Graham Smith
Lavinia Sonnenberg
Chair
Treasurer
04.11.2024
04.11.2024
05.02.2024
06.05.2025
04.11.2024
18.08.2025
08.02.2022
08.02.2022
26.05.2020
06.02.2023
07.05.2024
20.08.2019
05.02.2024
22.07.2024
30.08.2025
11.07.2022
11.07.2022 10.01.2025
13.07.2020 21.03.2025
07.08.2023
22.07.2024
11.07.2022
22.07.2024
COMPANY SECRETARY
Sue McLaney
01.06.2022
22.07.2024
EX OFFICIO MEMBERS ROLE
Jeremy Clark
Relationship Manager
Cllr Sarah Williams
Observer
Cllr Stuart Cockerill
Observer
Cllr David Worthington
Observer
Rovarn Wickremasinghe Chief Officer
Martin Wood
Staff Representative
Gill Acton
Volunteer Representative
ELECTED BY
National Citizens Advice
Dorset Council
Lyme Regis Town Council
Bridport Town Council
staff
Stsff
Staff
Chlef Offlcer
Rovarn wick￿ masinghe
Bank
CAF Bank. 25 Kings Hill Ave, Kings Hill, West Malling. Kent, ME19 4JQ
Independent Examlners Marcus Cridland B.A.(Hons) F.C.A.
Scott Vevers Ltd, 65 East Street, Bridport, Dorset. DT6 3LB
Sollcltors
Nantes, 36 East Street, Bridport, Dorset. DT6 3LH
Page 1

Bridport and District Citizens Advlce Bureau
Report of the Trustees, for the Year Ended 31 March 2025
The directors and trustees present their report and financial statements for the year to 31 March 2025 which are
also prepared to meet the requirements for the directors, report and accounts for Companies Act purposes. The
accounts have been prepared in accordance with the accounting policies set out in the notes to the accounts and
comply with the Charity's governing document, applicable law and the requirements of the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance wth the Financial Reporting
Slandard applicable in th8 UK and Republic of Ireland (FRS 102).
1 OBJECTIVES AND ACTIVITIES
Objects
The charity's objects are to promote any charitable purpose for the benefit of the community in Bridport,
Beaminster. Lyme Regis and surrounding villages by the advancement of education, the protection and
preservation of health and the relief of poverty, sickness and distress.
Actlvltles
The principal activity of Bridport and District Citizens Advice Bureau is the provision of free. confidential,
independent and impartial advice, information and counsel for members of the public, ensuring that individuals do
not suffer through a lack of knowledge or an inability to express their needs effectively. Bridport and District
Citizens Advice Bureau aims to exercise a responsible influence on the development of social policies and
services.
Publlc Beneflt
The trustees have paid due regard to the Charty Commission's guidance on public benefit in deciding the activities
undertaken by the local Citizens Advice during the year. The trustees are satisfied that the infomiation provided in
the report and accounts meets the public benefit reporting requirements.
Contributlon of volunteers
As at 31 March 2025 there were 75 people associated with the bureau, made up as follows..
9 Trustees
13 Paid staff
3 Volunteer supervisors
40 Volunteer advisers
10 Volunteer support staff
As always, must stress our admiration and gratitude to our volunteers, without whom there wouldn't be a
bureau.
2 ACHIEVEMENTS AND PERFORMANCE
Charltable Actlvltles
We helped 2273 clients with 9368 separate issues in 2024125. Benefit and debt issues accounted for 46% of the
problems people sought help with. We continued to see large numbers of food bank and charitable support
enquiries {210/o of total issues). including about schemes such as the Household Support Fund. We also saw a
continued trend in increased problems with housing. We work with vulnerable people and increasing numbers of
clients report a disability (120/0) or long term health problem {490k). Most require in depth help and often have
multiple problems compounded by poor mental health. We are committed to multi-channel service delivery
including phone, email and video-calling. but which also protects face to fa￿ servi￿$ for the most vulnerable. The
Bridport office operates a 5 day a week drop-in service V￿th weekly outreaches in Lyme Regis, Beaminster and
Bridport library and provide home visits as appropriate.
Page 2

Bridport and Dlstrlct Citizens Advice Bureau
Report of the Trustees, for the Year Ended 31 March 2025
Our 5-year core contract funding from Dorset Council to provide information, guidance and advice for Dorset
residents runs until September 2026. This has brought welcome stability but we are increasingly reliant on the need
for project funding as a revenue stream. Nexi year we will prepare for a contract retender or commissioned grant
process. Our main projects included specialist benefits casework assisting clients in the Bridport and District and
Weymouth areas with complex benefit issues, disputes and appeals. By the end of the second year (March 2025)
of this three year project we had helped 378 Clients and achieved financial OLrtcomes of £1.4 million for them. We
continued an energy project providing practical energy and efficiency advice, income maximisation and outreach
work. We maintained our Wessex Water project to assist people who have problems managing their water bills.
We were able to support a debt advice role thanks to funding from Dorset Community Foundation, Dorset Council
and a sub contract with East Dorset and Purbeck Citizens Advice. Dorset Council continued to help us manage the
demand for services and support our capacity for income maximisation and outreach work through an additional
grant released because of the ongoing cost of living pressures on residents. We continued to see high demand for
'crisis support, issues with food bank referrals. Household Support Fund and local charitable support applications.
In regular, independent SU￿eyS of our clients, experience of the service through the year, 87% of those surveyed
reported that we helped them find a way forward with their problem, 820/0 said their problem had been resolved,
850h found our service easy to access, while 900/0 of clients would recommend us to others. We make positive
impacts on the lives of our clients through, for example, reduced stress and improved finances following advice. Of
those surveyed 750kn said that following advice from us their mental health had improved. 860A reported that they
would not have been able to resolve their problem without our help. Our assistance resulted in significant financial
outcomes.. income gains for clients in the whole service totalled just over £1.9 million pounds and we achieved
£230.00 in debts written off for our clients in 2024-25.
Our quality of advice and client satisfaction are monitored on a quarterly basis and we achieved excellent results in
2024-2025. The office holds an Advice Quality Standards accreditation in generalist advice, telephone help and
welfare benefits casework.
One of our aims is to responsibly influence the policies and practices that affect our clients. Research and
Campaigns activities include regular communication with our MP on both progressing difficult case issues and
policy matters. During the Election we contacted all the prospective parliamentary candidates and presenled
information about the range of issues we are seeing with those who engaged. We worked closely with Dorset
Council and other local CA offices on a pension credit tak&up campaign when the Govemment introduced means
testing for the Winter Fuel Allowance. This resulted in InC￿aSed numbers supported to claim these entitlemenls.
We work closely with the Citizens Advice in Dorset office on co-ordinating research and campaigns matters and
shared service delivery including the Adviceline telephone service and the Single Point of Contact third paty email
referral system.
Our fundraising team has been successful in achieving a number of grants including for project work, core costs
and training. We would like to thank Alice Cooper Deane Foundation, Bridport and Lyme Regis Town Councils,
Bridport Lions and Rotary Clubs, Citizens Advice in Dorset, Dorset Community Foundation, Hall and Woodhouse,
Henry Smith Charitable Foundation, Morrisons, National Citizens Advice, National Lottery Community Fund, Parish
Councils, Prout Bridge Project, Valentine Trust, Wessex Water, West Dorset Mencap, our main funder, Dorset
Council and all those who have donated to the service, for financial assistance and support in 2024-25.
Page 3

Brldport and District Citizens Advice Bureau
Report of the Trustees. for the Year Ended 31 March 2025
3 FINANCIAL REVIEW
Flnanclal Posltlon
The bureau has concluded the year in a reasonable financial position, despite the deficit, which is £9,350 (2023124
£36,849) for the year ended 31 March 2025.
Total income was £285,511 (2023124 £240,391) an increase of £45,120, 160/0 from prior year. This takes the
organisation back to 2022123 levels.
Total expenditure was £294,881 12023124 £277,240). Costs have increased by £17.621. reflecting a significant
increase in salaries due to both an inflationary pay increase in the year and the increase in staff numbers to staff
projects. Salary related costs are £20,516 higher than prior year. All other overhead costs were £2,895 lower than
prior year. Depreciation at £6,795 (2023124 £7,117) is similar to last year.
At the end of the year the total funds stood at £173,275 {2023124 £182,625). General unrestricted funds were
£126,833 (2023124 £139.422)- £11.173 represented the net book value of fixed assets leaving free reseNes of
£115,660. Restricted funds at the year end were £4,442 (2023124 £1,203).
In addition to this there are unrestricted designated funds of £42,000 (2023124 £42,000). The Trustees have
recognised the risk to future grant receipts from the recently formed Dorset Council so have allocated £12,000 to
this specific risk, £10,000 to Propety and Equipment and £20,000 as a contingency to cover statutory liabilities
payable to employees in the event of bureau closure. This is not to say that we expect this to happen in the
foreseeable future. Note that a new lease has still to be negotiated with our landlord Wessex Water.
The lack of an increase in our core grant over a considerable number of years previously, and for the lifetime of the
new contract, means that we are constantly seeking alternative ways of covering inflationary increases to our core
costs. We continue to attempt to diversify our sources of funding and a group of our Trustees has this specific
responsibility.
Prlnclpal Fundlng Sources
Our principal source of funding is Dorset Council., they provided 380/0 of the Bureau's income. when income via
Citizens Advice in Dorset is included. The contract for delivering the Dorset Council Information Advice and
Guidance contract is held by Citizens Advice in Dorset from 1 October 2021. CAID distribute the funding to the
three Dorset Local Citizens Advice offices through a service level agreement with each office. The contract is for
three years plus a further tsvo years which was confirmed by the Council in May 2025. Other sour￿8 of income
Y￿re Bridport Town Council. Lyme Regis Town Council, Local Parishes, and other charitable bodies shown in the
notes on pages 15, 16 and 17.
Investment Pollcy
Paragraph 4.15 of its Memorandum of Association gives Bridport and District Citizens Advice Bureau the power to
invest or deposit funds in any la￿ul manner whilst having regard to the suitability of investments and the need for
diversification. The Bureau does not invest surplus funds, but does maintain a policy of holding resources in
excess of requirement in an interest eaming account.
Page 4

Brldport and Dlstrict Citizens Advice Bureau
Report of the Trustees. for the Year Ended 31 March 2025
Funds In Deflclt
Losses on all funds in deficit have been charged against General ReseNes in the year. Where projects cover their
marginal costs but do not cover their fully apportioned cost (i.e. including general overheads) it is sometimes
decided that the project should be carried out as it has a benefit to the local community.
Reserves Pollcy
Bridport and District Citizens Advice is required to ensur8 that free monies are available in each financial year to
meet any foreseeable contingency. Bridport and District Citizens Advice estimates income for 2 years ahead and
will try to ensure that this is derived from as wide a variety of sources as possible.
Bridport and Distrid Citizens Advice has a policy to hold a minimum General Reserve of £125,000. The basis for
this level is to cover termination costs in the event of the bureau ceasing to operate (costs would be incurred in
relation to the premises and to employees) and to cover 6 months operating costs.
4 STRUCTURE, GOVERNANCE & MANAGEMENT
Governlng document
Bridport and District Citizens Advice Bureau is a registered charity and a Company limited by guarantee. The
maximum liability of each member is limited to one pound. At 31 March 2025 the company had 14 members
entitled to vote. Bridport and District Citizens Advice Bureau is governed by its Memorandum and Articles of
Association.
The registered name of the charity is Bridport and District Citizens Advice Bureau. It was incorporated as a
company limited by guarantee on 26 August 2003. Bridport and District Citizens Advice Bureau commenced
operations on 1 July 2004 at which date the assets and liabilities of the unincorporated Bridport & District Citizens
Advice Bureau were acquired.
Recrultment, appolntment of trustees
The twstees. who are drawn from the local community. are elected by members of the Bureau (individuals who
are not paid or volunteer workers at the Bureau, and any body corporate or unincorporated association interested
in furthering the work of the Charity and whose application for membership has been approved by the Trustee
Board) at the Annual General Meeting unless nominated by member organisations or co-opted by the Trustee
Board.
All elected trustees must retire from office at the third Annual General Meeting followng the Annual General
Meeting at which they were elected, but may stand for revelection. All nominated and co-opted trustees shall retire
from office at the third Annual General Meeting following the ordinary meeting of the Trustee Board at which they
V￿re appointed but may be re-appointed.
Organisational structure
Bridport and District Citizens Advice Bureau is governed by its Trustee Board which is responsible for setting the
strategic direction of the organisation and the policy of the charity. These policies are implemented by the Bureau
management. The trustees carry the ultimate responsibility for the conduct of Bridport and District Citizens Advice
Bureau and for ensuring that the charity satisfies its legal and contractual obligations. Trustees meet as a
minimum quarterly and delegate the day to day operation of the organisation to senior management and to
subcommittees controlled by trustees. The Trustee Board is independent from management. A register of
Trustees. interest5 15 maintained at the registered office and is available to the public.
Bridport and District Citizens Advice Bureau is a member of The National Association of Citizens Advice Bureaux,
which provides a framework for standards of advice and casework management as well as monitoring progress
against these standards.
Page 5

Bridport and District Citlzens Advice Bureau
Report of the Trustees. for the Year Ended 31 March 2025
The Bureau also co-operates and liaises with a number of other advisory services, local charities and social
services departments on behalf of clients.
Major Risks
Bridport and District Citizens Advice Bureau has worked on a Risk Management exercise. The trustees recognise
that any major risks to which the charity is exposed need to be reviewed and systems put in place to mitigate those
risks.
Included in external risks is that of loss of funding. Whilst the funding from Dorset County Council has now been
secured through CAID for the 5 years commencing 1 st October 2021, our share of that funding wll decrease over
this period, following the adoption by CAID of a new funding allocation formula. based on population and
deprivation metrics. Nevertheless our current 2 year plan shows that we are able to maintain our resetves at an
acceptable level.
We lease our premises from Wessex Water. Our lease has expired and we will be negotiating its renewal. We are
confident that we will be treated as sitting tenants.
Internal risks are minimised by the implementation of procedures for the authorisation of all transactions and
projects and to ensure consistent quality of delivery for all operational aspects of the charity. These procedures
are periodically reviewed to ensure that they still meet the needs of the charity.
5 STATEMENT OF TRUSTEES. RESPONSIBLITIES
The Trustees are required under Charity law to prepare financial statements for each financial year which give a
true and fair view of the state of affairs of the Charity and of the financial aclivities of the Charity for that period. In
preparing those financial statements. the Trustees are required to-
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any material departures disclosed
and explained in the financial statements., and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
company will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at
any time the financial position of the Charity and to enable them to ensure that the financial statements comply with
applicable laws and regulations. They are also responsible for ensuring that the Charity maintains an adequate
system of internal control designed to provide reasonable assurance that assets are safeguarded against loss or
unauthorised use and to prevent and detect fraud and other irregularities.
Small company provlslons
In preparing this report, the Trustees have taken advantage of the small companies exemptions provided by
section 415A of the Companies Act 2006.
Approved by the Board on
Iv
and signed on their behalf by:
JIM Sm
Chair of Trustees
Page 6

Bridport and Dlstrict Cltizens Advlce Bureau
Independent Examiner's Report to the trustees of Bridport and Distrlct Citizens
Advice Bureau
I report to the charity trustees on my examination of the accounts of the company for the year ended 31
March 2025 which are set out on pages 8 to 18.
Rgsponslbllities and basls of report
The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act
2011 and that an independent examination is required.
It is my responsibility to..
examine the accounts under section 145 of the Charities Act 2011,
to follow the procedures laid down in the general Directions given by the Charity Commission
under section 145(5)(b) of the Act, and
- to state whether particular matters have come to my attention.
Basls of Independent examlnevs report
My examination was carried out in accordance with the general Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charitable
company and a comparison of the accounts presented with those records. It also includes consideration
of any unusual items or disclosures in the accounts and seeking explanations from the trustees
concerning any such matters.
The procedures undertaken do not provide all the evidence that vnuld be required in an audit and,
consequently, I do not express an audit opinion on the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention..
1. which gives me reasonable cause to believe that, in any material respect. the requirements..
- to keep accounting records in accordance with section 386 of the Companies Act 2006: and
to prepare accounts which accord with the accounting records, comply with the accounting
requirements of the Companies Act 2006, and wth the methods and principles of the Statement of
Recommended Practice.. Accounting and Reporting by Charities (FRS 102),
have not been met., or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
Mr. M. J. Crldland B.￿ IHons) F.C.
Scott Vevers Ltd
Chartered Accountants and Registered Auditors
65 East Street
Bridport
Dorset
DT6 3LB
Date-
Page 7

Bridport and District Citizens Advice Bureau
statement of Financial Activities for the Year Ended 31 March 2025 (Includlng Income
and Expendlture Account)
Unrestrlcted
Restrlcted
funds
funds
Totsl
funds
2025
Total
funds
2024
Notes
Income and endowments from:
Donations and grants
Investments- UK bank interest received
50,642
711
234,158
284,800
711
239,596
795
Totsl Income and endowments
51,353
234,158
285,511
240,391
Expenditure on:
Cost of raising funds
Charitable activities.. Operation of Bureau
346
63,596
346
294,515
642
276,598
230,919
Total expendlture
63,942
230,919
294,861
277,240
Net deflclt for the year
(12,589)
3,239
(9,350) (36,849)
Transfers be￿een funds
Net movement in funds
{12,589)
3,239
(9,350) 136,849)
Reconciliation of funds
Funds brought forward
181,422
1,203
182,625
219,474
Funds carrled forward
10
168 833
173275
182825
All of the charity's activities derive from continuing operations during the above tsvo periods.
The notes on pages 10 to 18 fomi an integral part of these financial statements.
Page 8

Bridport and District Citlzens Advice Bureau
(Registration number: 4876990)
Balance Sheet as at 31 March 2025
2025
2024
Notes
Flxed assets
Tangible assets
11.173
17,968
Current assets
Debtors
Short term deposits
Cash at bank and in hand
28,712
79.770
124,603
24,153
79,214
67,542
233,085
170.909
Llabllltles
Creditors: amounts falling due
thin one year
Net current assets
(70,983)
(6.252)
162.102
164,657
Net assets
173,275
182,625
Funds of the charlty
Restricted income funds
Unrestricted income funds
General funds
Designated funds
Total unrestricted income funds
10
4.442
1,203
10
10
126,833
42.000
139,422
42,000
168,833
181,422
173,275
182,625
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the
year ended 31 March 2025.
Dlrectors, responsibilities..
The members have not required the company to obtain an audit of the accounts for the year in
question in accordance with section 476,. and
The d1￿CtOrS acknowledge their responsibilities for complying with the requirements of the Act with
respect to arKounting records and the preparation of the accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies
regime and in accordance with FRS102 SORP.
The financial statements were approved by the Board on .
behalf by:
and signed on their
JIM Smy
Kelth Wllson (Treasurer)
The notes on pages 10 to 18 form an integral part of these financial statements.
Page 9

Brldport and District Citizens Advice Bureau
Notes to the Financial Ststements for the Year Ended 31 March 2025
Accountlng pollcles
a) General Informatlon and basls of preparatlon
Bridport and District Citizens Advice Bureau is a private charitable company limited by guarantee and
incorporated in England and Wales. In the event of the charily being wound up, the liability in respect of the
guarantee is limited to £1 per member of the charity. The address of the registered office is given in the
Charity information on page 1 of these financial statements. The nature of the charity's operations and
principal activities are to promote any charitable purpose for the benefit of the community in Bridport,
Beaminster, Lyme Regis and surrounding villages by the advancement of education. the protection and
preservation of health and the relief of povety, sickness and distress.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements are prepared
under the historical cost convention and in accordance with the Charities SORP (FRS 102), the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} and the Companies Act 2006.
The accounts include the results of the charitys operations which are described in the Trustees, Report, all of
which are continuing. Advantage has been taken of the exemption under FRS 102 1A for smaller charities not
to prepare a statement of cash flows.
b) Accountlng convention
The financial statements have been prepared on a going concern basis as the trustees believe that no
material uncertainties exist. The trustees have considered the level of funds held and the expected level of
income and expenditure for 12 months from authorising these financial statements. The budgeted income
and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going
concern.
c) Income
All income is recognised when the charity is entitled to the income, there is sufficient certainty of receipt and
so it is probable that the income will be received, and the amount can be measured reliably.
All monetary donations and gifts are included in full in the statement of financial activities when receivable
provided that there are no restrictions imposed by the donor as to the timing of the related expenditure, in
which case recognition is deferred until the conditions have been met.
In addition to the above, the charity also receives help and support in the form of voluntary assistance in
advising the public. This help and support is not included in the financial statements.
d) Expenditure
Expenditure is recognised on an accruals basis as soon as there is a legal or constructive obligation
committing the charity to the expenditure, it is probable that settlement will be required and the amount of the
obligation can be measured reliably. Expenditure includes any VAT which cannot be fully recovered.
All expenditure which is directly related to the provision of advice seThices is included within charitable
activities. Other costs incurred have been allocated be￿een charitable activities, and fundraising and
publicity- Where such costs relate to more than one functional cost category they have been split on an
estifflate of time basis.
Rentals payable under operating leases are charged in the ststement of financial activities on a straight line
basis over the lease term.
e) Overhead Apportlonment
Direct Salaries and other direct costs are charged to the relevant projects. Support cost overheads are where
possible apportioned to projects in a consistent way so as to absorb the total of management. administration,
office. premises, governance and other costs across restricted and unrestricted projects.
Page 10

Bridport and Distrlct Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
Q Tanglble Flxed Assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and
accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of
operating as intended.
g) Depreclatlon and amortlsatlon
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated
residual value, of each asset over an expected useful life as follows..
Asset class
Depreclatlon method and rate
Fixtures, fittings and equipment
5 year straight line
h) Debtors and credltors
Debtors and creditors with no stated interest rate and receivable or payable wthin one year are recorded at
transaction price. Any losses arising from impairment are recognised in expenditure.
11 Funds
Income received for purposes specified by the donor is included in a separate restricted fund against which
appropriate expenditure is allocated.
Designated funds are allocated out of unrestricted funds by the Trustees for specific purposes. The use of
such funds is at the Trustees, discretion.
j) Pensions
The charity operates a defined contribution pension scheme. Contribution5 are charged to the Statement of
Financial Activities as they become payable in accordance with the rules of the scheme.
k) Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered
to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of
a charitable company for UK corporation lax purposes.
l) Financial Instruments
Classrfication
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual
provisions of the instrument.
Financial liabilities and equity instrurnents are classified according to the substance of the contractual
arrangement entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the charity after deducting all of its liabilities.
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs),
except for those financial assets classified a5 at fair value through profit or loss, which are initially measured
at fair value {which is normally the transaction price excluding transaction costs). unless the arrangement
onstitutes a financing transactions. If an arrangement constitutes a financing transaction, the financial asset
or financial liability is measured at the present value of the future payments discounted at a market rate of
interest for similar debt instruments.
Financial assets and liabilities are only offset in the statement of financial position when. and only when there
exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a
net basis, or to realise the asset and settle the liabilily simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the
financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and
rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all,
significant risks and rewards of ownership, has transferred control of the asset to anolher paty.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged,
cancelled or expires.
Page 11

Bridport and District Citlzens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
2 Donations and grants
Unrestricted funds
2025
2024
Restrlcted funds
2025
2024
Total funds
2025
2024
Government & public authority grants
Charitable Trusts
Donations
24,355
12,846
13,441
14,390 123,642 113,513 147,997
10, 790 106,516
97.802 119,362
1.981
4,000
1, 120
17,441
127,903
108,592
3, 101
50,642
27,161 234,158 212.435 284,800 239,596
3 Investments: UK bank Interest recelvable
Income from UK bank interest was wholly attributable to unrestricted funds in both years.
4 Cost of ralslng funds
Unrestrlcted funds
2025
2024
R8Strlcted funds
2025
2024
Total funds
2025
2024
Fundraising & publicity
346
642
346
642
346
642
346
642
5 Charltsble activities
Unrestricted funds
2025
2024
Restrlcted funds
2025
2024
Total funds
2025
2024
Staff costs
Direct costs
Support costs
Governance costs
44,156
4.101
14.553
786
31,990 198.660 190.310 242,816 222,300
7,251
6,984
9, 949
11,085
17,200
16,189
23,979
18,723
38,532
34.912
1,014
1,296
1.172
2,082
2. 186
63.596
56,444 230,919 220, 154 294,515 276,598
Direct costs
Recruitment & training
Travel
Other staff & volunteer costs
Grants & disbursements
3,139
718
244
6,017
877
357
5.172
1,183
402
227
6,958
1,015
412
1, 564
8,311
1,901
646
227
12,975
1,892
769
1, 564
4,101
7.251
6,984
9, 949
11,085
17,200
Page 12

Bridport and District Citizens Advice Bureau
Notes to the Financlal Statements for the Year Ended 31 March 2025
5 Charltable actlvltles (contlnued
Unrestrlcted funds
2025
2024
Restrlcted funds
2025
2024
Total funds
2025
2024
ort costs
Premises
Utilities
Insurance
Telephone & communications
Printing, postage & stationery
Books & information
Equipment costs
Computer so￿are & maintenance
Legal & professional fees
Depreciation
Sundries
5,857
2,601
238
2,123
573
5,989
2,485
278
2, 665
694
326
27
252
61
3, 300
112
9.650
4,285
392
3,499
944
16
146
150
21
4,229
647
6,925
2,874
321
3,082
802
376
32
291
71
3,817
132
15,507
6,886
630
5,622
1.517
25
234
241
34
6,795
1,041
12,914
5,359
599
5,747
1,496
702
59
543
132
7,117
244
88
91
13
2,568
394
14.553
16,189
23,979
18,723
38,532
34,912
Governance costs
Accountants, fees
786
1,014
1,296
1,172
2,082
2, 186
786
1,014
1.296
1,172
2,082
2, 186
6 Informatlon regardlng employees and trustees
2025
2024
Wages & salaries
Social security costs
Pension costs
224,513 206,523
11.673
9,861
6,630
5,916
242.816 222,300
The average number of employees. analysed by function was:
2025
2024
no
no
Charilable activities
Management and administration
10
12
No employee received remuneration of more than £60,000.
Trustees receive no remuneration for their duties. Trustee indemnity insurance has been purchased. There
were no trustees for whom benefits were accruing under pension schemes.
Pension schemes for employees are operated on a defined contributions basis. There is a Standard Life
scheme to which the Bureau contributes 50kn of pensionable earnings. This scheme is closed to new
members. There are also contributions made in respect of the auto-enrolment scheme which are paid into
Nest, the scheme set up by the Government for this purpose. The assets of the schemes are held separately
from those of the Bureau in independently administered funds. The pension cost shown in the accounts
represents contributions payable by the Bureau and amounted to £6.630 (2023124 £5.916). There were no
contributions payable or outstanding at the year end.
Page 13

Bridport and District Citlzens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
6 Net income for the year
2026
2024
This is stated after charging-
Depreciation
Accountants, fees - independent examination
Accountants, fees - other services
6.795
1,550
532
7,117
1, 550
636
7 Flxed assets
Flxtures,
flttlngs &
equlpment
Cost
At 1 April 2024
Additions
78.481
At 31 March 2025
78,481
Depr8clation
At 1 April 2024
Charge for the year
60,513
6,795
At 31 March 2025
67,308
Net book value
At 31 March 2025
At 31 March 2024
8 Debtors
2025
2024
Prepayments and accrued income
28,712
24,153
9 Creditors - amounts falllng due wlthin one year
2025
2024
Trade creditors
Accruals
Receipts in advance
870
1,550
68,583
705
5,547
Page 14

Bridport and Dlstrict Citizens Advice Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
10 Funds
At 1 Aprll
2024
Income Expendlture
Fund At 31 March
transfers
2025
Restrlcted funds
Dorset Council
Dorset Council (Cost of Living)
Dorset Community Foundation
CITA Energy WHD EAP
Westwey
CITA Energy- EOP
Mencap
Lions Club
Trainee Advisor DCF
spoc
Henry Smith Trust
Bavlap and Hospital
Independence at Home
SGN Energy (CAEDP)
A]ice Ellen Cooper Dean
Wessex Water TAP
Valentines
50.754
28,648
8,000
10,500
5.664
23,340
2,055
(50.754)
{28.648)
(8,766)
(10,500)
(5,664)
(23,292)
(2,055)
766
48
20
20
3,450
4,000
10,400
59,400
(550)
(10,400)
(59,400)
(227)
411
184
7,397
10,000
4,000
10,000
(7,397)
(10,000)
(3,266)
(10,000)
734
1.203
234,158
(230.919)
4,442
Unrestrlcted funds
Deslgnated funds:
Propertyl equipment fund
Local Govemment reorg.
statutory Liabilities
10,000
12,000
20,000
10,000
12,000
20.000
42,000
42,000
General funds
139.422
51,353
(63,942)
126,833
181.422
51,353
(63,942)
168,833
Total funds
182,625
285,511
294 861
173,275
Page 15

Bridport and District Citizens Advice Bureau
Notes to the Financial Statsments for the Year Ended 31 March 2025
10 Funds (continued)
At l Apn"I
2023
Income Expendlture
Fund At 31 March
transfe
2024
2024
Restricted funds
Dorset Council
Dorset Council (Cost of Living)
Dorset Community Foundation
Community Organisation Cost of Living
Westwey
Access to Justice - Benefits
SupeNisor
Mencap
Hall and Woodhouse
Lions Club
Nat CitA Cost of Living
Send
CiTA- M8Ps Debt Trainee
Bavlap
Independence at Home
Hospital Fund
Car Boot Fund- Smart Phones
58,933
16,230
7,313
25,465
4, 585
(58, 933)
(16,230)
(9, 777)
(15.276) (10. 189)
(4,585)
3,230
766
27,950
(27, 950)
2, 739
(2, 739)
(1,000)
200
15.000
270
(450)
(15,000)
(70,400)
(57, 700)
(270)
(344)
20
10,400
57, 700
681
411
350
500
20,611
212.435
(220. 154) (11, 689)
1.203
Unrestrlcted funds
Designated funds..
Property/equipment fund
Local Govemment reoo.
statutory Liabilities
10,000
12,000
20,000
10,000
12,000
20,000
42,000
42,000
General funds
156, 863
27.956
(57, 086)
11,689
139,422
198,863
27,956
(57.086)
11,689
187.422
Totsl funds
219,474
240,391
277,240
182, 625
Page 16

Bridport and District Citizens Advice Bureau
Notes to the Financlal Statements for the Year Ended 31 March 2025
10 Funds {contlnued)
Purposes of funds..
RESTRICTED FUNDS:
Dorset Councll This funding is to provide general advice but under the terms of the se￿iCe Level
Agreement has to be shown as restricted.
Dorset Councll (Cost of Llvlng)- to provide income maximisation and money advice for households on low
income experiencing financial difficulties.
Dorset Community Foundatlon - funding for debt advice.
CITA Energy WHD EAP- Energy advice for people experiencing ,or at risk, of fuel poverty.
Westwey - Income Maxlmlzatlon Followng the introduction of Universal Credit in the local area. Dorset
Council has funded 1.1 full-time equivalent caseworkers across West Dorset & Weymouth. The Bridport
position is 5 hours per week.
CITA Energy - EOP - to provide energy and carbon monoxide advice for people experiencing, or at risk, of
fuel povety and energy outreach advice sessions for consumers.
Mencap
funding to provide a dedicated face-towface and phon&line advice service for people with a
leaming disability.
Lions Club - to pay for Debt Relief Order fees for clients who cannot afford the fee.
Tralnee Advlsor DCF - funding for a trainee advisor post.
SPOC - funding to provide a referral seNice for third party organisations into Citizens Advice in Dorset.
Henry Smlth Trust - funding to provide a specialist welfare benefits casework sep4ice.
Bavlap and Hospital - funding to support medical treatment costs for clients.
Independence at Home- funding to support Costs of independent living for clients.
SGN Energy (CAEDP) - funding to provide energy debt advice.
Alice Ellen Cooper Dean - funding for volunteer co-ordinator post.
Wessex Water - TAP - Wessex Water awarded us a grant to support some of their customers in financial
difficulties onto more advantageous tariffslschemes.
Val8ntines - funding to support specialist benefits advice.
DESIGNATED FUNDS:
Propertylequlpment Fund - This reserve is to cover future expenditure on our South Street office.
Local Government reorganlsatlon - to cover the risk of future reductions in council funding.
Statutory Llabllltles - to cover employee tem)ination payments if they became necessary.
Page 17

Bridport and Dlstrict Citizens Advlce Bureau
Notes to the Financial Statements for the Year Ended 31 March 2025
11 Analysls of net assets between funds
General Deslgnated
funds
funds
Restrlcted
funds
Total
funds
2025
Fixed assets
Current assets
Current liabilities
11,173
186,643
(70,983}
11,173
233,085
(70,983)
42,000
4,442
Net assets
126833
173 275
Genernl Designated
funds
funds
Restricted
funds
Total
funds
2024
Fixed 8ssets
CunBnt assets
Cuffent liabilities
17,968
127, 706
(6,252)
17,968
170,909
(6, 252)
42,000
1,203
Net assets
139 422
182 625
12 Leasing commltments
At 31 March 2025 the Bureau had no commitments under non-cancellable operating leases. We will be
negotiating a lease for future years with our landlord Wessex Water.
13 Related party transactlons and control
There were no related party transactions requiring disclosure in either year.
14 Flnanclal Instruments
2025
2024
Categorisation of financial instruments..
Financial assets that are debt instrument measured at amortised cost
204,373
146,756
Financial liabilities measured at amortised cost
70,983
6,252
Items of Income, expense, galns or losses
The total interest income for financial assets not measured at fair value through profit or loss is £711
(2023124 £795).
Page 18