Charity registration number 1103630
Company registration number 05056654 (England and Wales}
BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Peter Wiseman (Chair)
Jim Simmons (Treasurer)
JasvinderThiara
Jane Hill
Jeff Hunt
Keith Francis
Jill Krusts
John Lynch
Graham Nuttall (Wice Chair)
Lee Rayson
Secretary
Bill Basra
Charity number
1103630
Company number
05056654
Registered office
Gethin House. 36 Bond Street
Nuneaton
England
CV114DA
Auditor
Spencer Gardner Dickins Audit LLP
3 Coventry Innovation Village
Cheetah Road
Coventry
CV12TL

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
CONTENTS
Page
TTUStees' report
Statement of trustees, responsibilities
Independent auditor's report
9-11
statement of financial activities
12
Balan￿ sheet
13
Statement of cash flows
14
Notes to the financial statements
15-26

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees are pleased to present their annual directors, report together with the combined financial statements of
the charity for the year ending 31 March 2024 which are also prepared to meet the requirements for a directors,
report and accounts for Companies Act purposes.
The financial statements have been prepared in accordance wtth the accounting policies set out in the notes to the
financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting
and Reporting by Charities-. Statement of Recommended Practi￿ applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective
1 January 2019)"
Objectives and activities
Objectives and activities for the public benefit
The aims of the service are to provide the advrce people need for the problems they face and to improve the
policies and practices that affect people's lives. The service is provided free of charge and is confidential, impartial
and independent. The bureau values diversity, promotes equality and challenges discrimination. These activilies are
undertaken to further our charitable purposes and with regard to Charity Commission guidance on public benefrt.
The trustees have paid due regard to guidan￿ issued by the Charity Commission in deciding what activities the
charity should undertake.
The tnain area of charitable activity is the provision of generalist advice and information services to those living and
working in the Boroughs of Nuneaton & Bedworth, Rugby, Warwickshire and SLsrrounding areas In addition to this
BRANCAB also provides (xsework services tor those wilh complex welfare benefits and multiple debl issues as well
as financial capability training to the community.
The bureau tradilionally offers generalist advice both face to face, by telephone and by email. Face to fa￿ advice is
available through the bureau's drop in advice service at the main offI￿S in Congreve Walk, Bedworth, Cheslnut
House, North Street Rugby and Nuneaton Town Hall, Coton Road. Nuneaton. CV11 SAA. Outreach provision is
also available within parts of Nuneaton, Bedworth and Rugby through specific project funding.
The generalist advice seNice is operated by volunteer, fully trained, generalist advice workers who ajways have
access to an advice session supetvisor during each advice session. The seNice is funded by Nuneaton & Bedworth
Borough Council, Rugby Borough Council and Warwickshire County Council.
Achievements and perfomiance
Quality Assurance
Our quality of advice is monitored constantly by national Citizens Advice. BRANCAB is recognised as an Investor in
People organisation, originally achieved in 2005 and reviewed every three years. The last review, undertaken in
Februarylmarch 2024. saw BRANCAB achieve Gold status. In addition to this BRANCAB holds the Advi￿ Quality
Slandard at Generalist Level for generalist advice and the Specialist Quality Standards for both Debt Advice and
Welfare Benefits.

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievement and Perfomiance- Range of Services 2023-2024
rvice
Description
Fundèr
eneralist
ervice
Advic
General social welfare law advice an
infomation delivered face to face,
elephone, email and web channels
Nuneaton & Bedworth
Borough Council
Rugby Borough Council
twickshire
Coun
Council
Money Advice an
Pension Service
Debt
ervi¢e
Casewo
Debt casework for people with multiple debts
ncluding support with personal insolvenc
ptions
pecialist
errfice
Benefits
Supporl lo assist Warwickshire residents t
maximise their welfare benefits income and
allenge
benefft
decisions
including
representstion at appeals
twickshire
Council
Coun
Breakthrough
Programme
Partnership project works support servi￿$ to
nable unemployed and economically inactive
eople living in Coventry and Warwickshire t
vercome their problems, develop their skill
o move people closer to paid employment
Big Lottery Communi
Fund
and
Europea
ocial Fund
Orbit-welfare Benefits
dvice Project
Delivering Welfare Beneffts Advice to Orbi
enants.
Orbit
dvice in Foodbanks
Providing outreach advice and support t
sers of foodbanks in Rugby
Providing outreach advi￿ and support t
residents of Hill Top, Nuneaton
Providing outreach advice and support t
users of WCC funded community pantries in
amp Hill.
russell Trust
dvice _ in Hill To
Nuneaton
dvice in Communi
Pantries
Big Lottery
rwickshire
Council
Coun

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievement and Perfomiance
Client statistics
Clients
(Of which
Issues
11,387
1,878
3,044
Quick Contacts
Channel
Contact Channel
Other
Ideo Call
Letter
In person
eb Chat
Email
dviceline Phone
elephone
dmin
otal
/0 of activities
ctivities
1.817
14
,187
.577
19/
8,168
,412
.938
,939
5,057
13/
11°
100
Issues
ssue Category
Benefits & tax credits
Beneffts Universal Credit
Charitable Support & Food Banks
Consumer goods & serv[￿$
Debt
Education
Employment
Financial setvices & capability
GVA & Hate Crime
Number
11,237
,434
,688
1,093
10,335
128
1.345
,896
72
3/
40/.
0/0
F.111
Heallh & communit
Housing
Immigration & asylum
Legal
Other
Relationships & famil
care
510
,632
85
1,061
96
1,557
47
01
,427
.044
ravel & transport
Utiltties & communications
rand Total
1%
1001fi1

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Client statistics (continued}
Outcomes
Income gain
Re-imbursements of services and loans
Debts written off
Repayments rescheduled
other
otal
mount
8.550,524
210,079
4,814,974
80,638
2,697,625
16,353,840
Note: There are two measures of direct benefits to individuals. The first, detailed above, is based on actual
recorded outcomes, showing the aggregate of individual incidents of outcomes being achieved and documented at
the time these are known durtng the year in question. The second is a proxy measure derived from the Citizens
Advice HM Treasury-approved financial modelling tool. which provides an estimated financial impact. This proxy
measure, alongside the societal and fiscal benefits (£4.03 million in government savings and £28.42 million in public
value), is referen￿d in our Impact Report (2023124) for the same period.
Client Profiles
Ages ranged from 16 years to 99 years:
60% were female and 40/0 male..
57 % were disabled or had a long term medical condition.,
140A of clients were from black and minority ethnic backgrounds
Financial review
Core funding enables us to provide our generalist advi￿ service and helps to provide leverage to attract other
funding and projects. This is provtded by Warwickshire County Council. Nunealon & Bedworth Borough Council and
Rugby Borough Counal.
-our local authority" funders are facing financial challenges due to the current difficult economic dimate and future
core fvnding of advice Se￿ICeS is subject to or threatened with further cuts. This makes our service more vulnerable
and where levels of future core funding are un￿rtain it is more difficult to forward plan and additionally makes Ihe
bureau a less attractive option to other potential fvnders.
The competition for funding new projects has increased considerably as other not for profft organisations are also
looking to plug funding gaps with new projects I services or try to find continuation funding from new sources.
However, the bureau has SU￿SSIu11Y obtained funding from various projects and these have contributed
substantially to the surplus arising in the year. As these projects are short term the benefit will not be sustainable in
the long temi.
In addition, our ever increasing reliance on IT and the cost of maintaining ne￿Orked computer systems is an
increasing cost which promsion is not made through our principle funders and this needs to be a consideration for
future funding negotiations.
The Trustee Board review the risks of financing of the organisation and expenditure on an ongoing basis and Set
their reserves policy accordingly. see below.
Investment Policy
Apart from relaining a prudent amount in reserves each year most of the bureau's funds are to be spent in the short
term so there are no long term inveslments. The trustee board aim to attract the maximum amount of interest that
can be obtained from the reseNes and review bolh the level of reserves and investment policy on an annual basi5.

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Reserves Policy
The Twslee Board has considered the bureau's requirements for reseNes in light of the main risks facing the
organisation and following Charity Commission good practice guidelines. The Trustee Board recognises the
importance of establishing the long term financial sustainability of the organisation, especially in an environment that
relies on short term, time limited funding.
Members believe one way of achieving this is to establish reserves to enable the organisation to survive the
vagaries of short temi funding. Consequently the Trustee Board is required to ensure that monies are available for
each year to meet any reasonable unforeseeable contingency. They believe that an amount of at least 12 months
operating costs which equates lo £609.628 based on operating costs for the annual year 202312024 will be
adequate. They have also designated funds for the following purposes, IT equipment renewals and upgrades,
building repairs and staffing costs (mainly redundancy ￿SIs) as well general contingencies.
The bureau holds total reserves of £708,794 {2023 £628.354) at 31 March 2024 of whith £nil (2023 £nil) are held
for restricted purposes. Included in unrestricted reserves is £20,000 (2023 £20,000) which has been designated
specrfically frjr the purpose of replacing IT equipment. It is not possible to specify when this expendtture is likely to
be incurred.
Long temi Investments
Surplus funds are invested in short lerm bank deposit accounts.
Risks
The Bureau is not exposed to pri￿ or credit risk and in view of the substantial bank deposits there are no liquidity or
cash flow risks.
Plans for Future Periods
Our future strategic plans can be summarised under 4 categories..
heme
How will we achieve them
ss & Quality
Maintaining and Improving our aC￿sS channels so thal we are able to deal with mor
lients in a manner that ensures that they receive dear, accurate, high quality and
mprehensive advice.
Increasing Capacity
hrough an increased number of volunteers and a focus on recruitment. training.
evelopment and well-being. Ensuring that our IT infrastructure is fft for pu￿OSe.
Collaborative Working
Maximising joint opportunities with partners especially North Warwickshire and South
atwickshire Citizens Advits. Working together to ensure that we advocate for ou
lients on issues that are of ¢ommon concem and particularly those who ar
disadvantaged.
hrough maintaining and diversrfying core local funding. ensuring continuation of th
elephony servi￿ and shared posts exploring shared SeNi￿S where possible,
seeking to achieve balanced budgets and reviewing our physical assets against ou
business needs.
Sustainability

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management
Governing Dotument
The organisation is a charitable company limited by guarantee, incorporated on 1st October 2004. The company
was established under a Memorandurn of Association which established the objects and powers of the charitable
company and is governed under its Articles of Association. In Ihe event of the company being wound up members
are required to Gontribute an amount not exceeding £1. During the financial year 2006t7 the bureau changed its
name to Bedworth, Rugby & Nuneaton Citizens Advice Bureau, wtth the approval of the Charity Commission and
Companies House in readiness of the amalgamation with Rugby Citizens Advice Bureau. The Memorandum and
Articles of Association were also changed and approved to reflect the changes caused by the amalgamation. The
Memorandum and Articles ofAssociation were updated and approved in 2021.
The trustees. who are also the directors for the purpose of company law, and who Se￿ed during the year and up to
the date of signature of the financial statements were:
Peterwiseman (Chair)
Jim Simrnons ￿reasUrer}
Jasvinder Thiara
Jane Hill
Jeff Hunt
Keith Francis
Jill Krusts
John Lynch
Graham Nuttall (Vice Chair)
Lee Rayson
Recruitment and Appointment of Trustee Board Members
The directors of the charity are also charity trustees for the purposes of chartty law and under the company's
Articles are known as members of the trustee board. Under the requirements of the Memorandum and Articles of
Association the members of the trustee board are elected to serve ft)r a period of 3 years after which they must be
re-elected at the next Annual General Meeting.
The bureau seeks to ensure that trustee board members reflecl the diversty of the community it serves. The bureau
seeks to recruit new members who have the ability to make an effective contribution to the board through their skills.
knowledge and experience. as well as having a proven interest in the work of the charity.
Trustee Induction and Training
The trustees are familiarised with the practical work of the charity and are encouraged lo attend the annual Planning
& Development Days held each year to work alongside bureau workers to develop future objectives.
In addibon to this new trustees are invited to attend an induction meeting wilh Ihe Chief Executive Officer to
familiarise themselves with the charity and the context within which it operates. This covers..
The obligations of trustee board members
The main documenls which set out the operational framework for the charity including the Memorandum
and Articles.
Resourcing and the current financial position as laid out in the latest published accounts and annual
budgets
Future business plans and objectives
E-Leaming induction modules (including confidentiality)
Information for trustee board members is available locally through a Trustee Board Information Pack and nationally
on Citizens Advice's Intranet. Citlzens Advice also publishes self-study training packs on a variety of topics relevant
to the trustee board and these are distribuled to trustees. In addition to this there are various opportunsties to attend
trustee development days organised locally by Cittzens Advice.

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Risk Management
The Trustee Board has conducled a review of the major risks to which the charity is exposed. The risk register has
been established and is updated at least annually. Where appropriate systems or procedures have been
established to mitigate the risks the chartty faces. Intemal conlrol risks are minimised by the implementation of
authorisation of all transactions and projects. A disaster recovery plan has also been prOdU￿d and is updated at
least annually. Procedures are in pla￿ to ensure Complian￿ with health and safety of staff, volunteers and visitors
to the bureau.
Oryanisational Structure
The trustee board meets quarterly and is responsible for the stralegic direction and policy of the charity. Members
are from a variety of professional backgrounds relevant to the work of the charity. The Chief Executive Officer (who
is also the company secretary and takes minutes), the Operations Manager and Advice Services Managers attend
board meetings without voting rights.
A scheme of delegation is in place whereby the Chief Executive Offi￿r (CEO) has the day to day responsibilty for
the provision of services. The CEO is responsible for ensuring the charity delivers the services specified and that
key performance indicators are met as well as ensuring progress to meet the strategic setvice development
objectives detailed in the Business and Development Plan. The Operations Manager has oversight of the work of
the Advice Services Managers who have day lo day responsibility of Ihe operational management of the Servi￿ and
have geographic and thematic responsibilities. This includes individual supervision and ensuring that the team
continues to develop their skills and working practices in line wilh good practice.
Staffing
The bureau has 33 paid staff. both full and part time consisting of 1 x Chief Executtve offi￿r, 1 x Operations
Manager, 4 x Advice Services Managers, 2 x Finan￿ Administrator, 2 x Breakthrough Project Administration and
. 23 Advisors that conslst of technical supervisorslcaseworkers, caseworkers and outreach I project funded advice
workers. The bureau team also consists of approximately 83 volunteers. the majority of whom are trained generalist
advisers working on average two days per week each. The value of volunteering based on paid equivalent roles
- equates to over £793.544 per annum. Without the skill and dedication of the volunteers the bureau would not be
able to provide its essential Servi￿ lo the community.
Related Parties
BRANCAB is a member of the national organisation, Citizens Advice. the national charity (charity number 27905n
which sets out the framework for standards of advice and case management and supports members with an
infonmation system, case management system, training and other services.
Auditor
In accordan￿ with the company's artides, a resolution proposing that Spencer Gardner Dickins Audit LLP be
reappointed as auditor of the company will be put at a General Meeting.
s. report was approved by the Board of Trustees.
Peter Wiseman {C
Trustee
Date..
Jl:..%..i.i.....2oz*

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees, who are also the directors of Bedworth Rugby and Nuneaton Cttizens Advice Bureau for the purpose
of company law, are responsible for prepartng the Trustees, Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting
Practice).
Company Law requires the trustees to prepare financial stateménts for each financial year which give a true and fair
view of the state of affairs of the charity and of the incoming resources and application of resources, including the
income and expenditure, of the charitable company for that year.
In preparing these financial statements. the trustees are required to:
select suitable aC￿)unting policies and then apply them consistently.,
observe the methods and prtnciples in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial statements- and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose wth reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable sleps for the prevention and detection of fraud and other i￿egular1ties.
- The charity trustees (who are also the directors of the Company for the purposes of company law) are responsible
for preparing a trustees. annual report and financial statements in accordan￿ with applicable law and United
Ktngdom Accounting Standards (United Kingdom Generally A￿pted A￿oUnting Practice).
Company law requires the charity trustees to prepare financial ststements for each year which give a true and fair
view of the slale of affairs of the charitable company and of the incoming resources and application of resources,
including Ihe income and expenditure of the charity for that period. In preparing the 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 UK accounling standards have been followed. subject lo any material departures
disclosed and explained in the financial slatements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose wilh reasonable accuracy at any
time the financial position of the charity and to enable them to ensure Ihat the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking
reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the mainlenance and integrity of the corporate and financial information inc]uded on
the charitable company's website. Legislation in the United Kingdom goveming the preparation and dissemination
of financial ststements may differ from legislation in other jurisdictions.

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE
BUREAU
Opinion
We have audited the financial statements of Bedworth RLJgby and Nuneaton Citizens Advice Bureau (the 'charity')
for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the
statement of cash flows and notes to the financial statements, including significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and
Republic of Ireland (United Kingdom Generally A¢￿pted Accounting Pradice).
In our opinion, the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incoming resources and application of reSoUr￿s, for the year then ended-,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi￿.,
and
have been prepared in accordance with the requirements of the CompaniesAct 2006.
Basis for opinion
We conducted our audit in accordance wth International Standards on Auditing {UKI IISAS (UK>) and applicable
law. Our responsibilities under those stsndards are further described in the Auditors responsibilities for the audit ol
the financial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance wtth these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material Un￿rtaIntieS relating to events or
conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going
concern for a period of at least ￿e1ve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the
relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements
and our auditor's report thereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other inforrnation and we do not express any form
of assurance conclusion thereon. Our responsibility is to read the other infomiation and, in doing so, consider
whether the other infomiation is materially inconsistent with the financial statements or our knowledge obtained in
the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies
or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement
in the financial statements themselves. If, based on the work we have performed, we conclude that there is a
material misstatement of this other'information, we are required to report that fact.
We have nothing to report in this regard.

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE
BUREAU
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 require us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the trustees,
report., or
sufficient accounting records have not been kept., or
the financial statements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the statement of trustees, responsibilities, the trustees, who are also the directors of the
charity for the purpose of company law, are responsible for the preparation of the financial statements and for being
satisfied that they give a true and fair view, and for such internal control as the trustees detemiine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or
error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concem basis of accounting unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the
Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditors report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to influen
the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting I￿egular1tie$, including fraud, is detailed below.
Enquiring of management, those charged with governance around actual and potential litigation and
claims.,
Reviewing minutes of meetings of those charged with governance.,
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance
with applicable laws and regulations.,
Performing audit work over the risk of management override of controls, including testing of joumal entries
and other adjustments for appropriateness, evaluating the business rationale of significant transactions
outside the normal course of business and reviewing accounting estimates for bias.
A fvrther description of our responsibilities is available on the Financial Reporting Council's website at- https.'Il
www.frc.org.uklauditorsresponsibilities. This description forms part of our auditorfs report.
10-

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE
BUREAU
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with part 4 of the Charities (Accounts
and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees
those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's
trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Debra Knighton FCCA
nior Statutory Auditor)
for and on behalf of Spencer Gardner Dickins Audit LLP
Chartered Accountants
statutory Auditor
3 Coventry Innovation Village
Cheetah Road
Coventry
CV12TL
Spencer Gardner Dickins Audit LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for
appointment as auditor of a company under section 1212 of the Companies Act 2006.
11

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestrictsd Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donations and legacies
Charitable activities
Investments
6,582
678,713
4,773
6,582
1,265.744
4,773
4,100
578,350
1,564
4,100
488,995 1,067,345
1,564
587,031
Total income
690,068
587,031
1,277,099
584,014
488,995 1,073.009
Expenditure on:
Charitable activities
609,628
587,031
1,196.659
556,643
488,995 1,045,638
Totsl expenditure
609,628
587.031
1,196,659
556,643
488,995 1,045,638
Net income and movement in
funds
80,440
80,440
27,371
27,371
Reconciliation of funds".
Fund balances at l April 2023
628.354
628,354
600.983
600,983
Fund balances at 31 March
2024
708.794
708,794
628,354
628.354
The statement of financial activities includes all gains and losses recognised in the year.
All income and expendtture derive from continuing aclivities.
The ststement of financial activities also complies with the requirements for an income and expendtture account
under the Companies Act 2006.
12-

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
11
5,973
3,099
Current assets
Debtors
Cash al bank and in hand
12
112,555
729,979
102,195
712,640
842,534
814,835
Creditors: amounts falling due within
one year
13
(139,713)
(189,580)
Net current assets
702.821
625,255
Total assets less current liabilities
708,794
628,354
The funds of the charity
Unrestricted funds
708,794
628,354
708,794
628,354
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2024, atthough an audit has been carried out under section 144 of the Charities
Act2011.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
"with" respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements under the requirements
of the Companies Aci 2006, for the year in question in accordan￿ with Section 476.
These financial statements have been prepared in accordan￿ with the provisions applicable to companies subject
to the small companies regime.
The
tate
nts were approved by the trustees on ............
Peter Wiseman {Chai
Trustee
Company registration number 05056654 (England and Wales)
13-

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notss
Cash flows from operating activities
Cash generated froml(absorbed by)
operations
19
16,812
(19,083)
Investing activrties
Purchase of tangible fixed assets
Investment income received
{4,246)
4.773
1.564
Net cash generated from investing
activities
527
1,564
Net cash used in financing activities
Net increasel(decrease) in cash and cash
equivalents
17,339
(17.519)
Cash and cash equivalents at beginning of year
712.640
730.159
Cash and cash equivalents at end of year
729,979
712,640
14-

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity infom)ation
Bedworth Rugby and Nuneaton Citizens Advice Bureau is a company limited by guarantee incorporated in
England and Vwdles. The registered office is Gethin House. 36 Bond Street, Nuneaton, Watwickshire CV11
4DA. Bedworth Rugby and Nuneaton Citizens Advice Bureau meets the definition of a public benefit entity
under FRS102.
The charity is a company limited by guarantee. 11 does not have a share capitsl and the liability of each
member is limited to the guarantee given by that member which shall not exceed £1.
The charity is under the control of the Trustees.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's goveming document, the
Companies Act 2006 and "Accounting and Reporting by Chaiities: Statement of Recommended Practice
applicable to charilies preparing their accounts in accordan￿ wilh the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019)" The charity is a Public
Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling. which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
The Trustees have reviewed the charity's budget and cash flow forecast and considered any material
uncertainties. particularly with regard to future funding. Based on this review, the Trustees are satisfied that at
the time of approving the financial slatements the charity has adequate resources and that the going concem
basis of accounting remains appropriate.
1.3 Charttable funds
Unrestricted funds are available for use at the discrelion of the trustees in furtherano of their charitable
objeclives.
Designated funds comprise funds which have been sel aside at the discretion of the trustees for specific
purposes. The purposes and uses of the designated fvnds are set out in the trustees report.
Restricted funds are subject to specific conditions by donors as to how they may be used or through the temis
of an appeal. The purposes and uses of the restricted funds are set out in the notes to the financial
statements.
15-

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
{Continued)
1 A Income
All income is included in the statement of financial aclivities, exclusive of val. when the charity is entitled to the
income and the amount can be quantified with reasonable accuracy. The following specific policies are
applied to particular categories of income=
Voluntary income is received by way of grants. donations and gifts and is included in full in the
Slatement of Financial Aclivilies when receivable. Grants. where entitlement is not conditional on Ihe
delivery of a specific perfomiance by the Gharity, are recognised when the charity becomes
unconditionally entitled to the grant.
Donated serVI￿S and facilities are induded at the value to the charity where this can be quantified.
The value of Se￿1￿ provided by volunteers has not been included in these accounts.
Investment income is included when re￿1Vable.
Incoming resources from grants. where related to perfomance and specific deliveries, are accounted
for as the charity earns the right to consideration by its performance.
Where income has been received but the perfomiance of the contract work has not been performed at the
balance sheel date then such income is included as a liability and carried forward as deferred income. Work
performed bLrt not completed or billed at the balance sheet date is induded in Debtors at an estimated value.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefft to a
third party, it is probable that a transfer of economic benefits will be required in sett]ement, and the amount of
the obligation can be measured reliably.
Expendilure is classified by activity. The costs of each activity are made up of the total of direct costs and
shared costs, including support costs involved in undertaking each activity- Direct costs attributable lo a single
activity are allocated directly to that aclivity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned between Ihose activities on a basis
consislent with the use of resour￿$. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
Expenditure is induded in the Stalement of Financial Activities on an accruals basis, inclusive of any VAT,
where the VAT cannot be recovered.
Expenditure which is directly attributable lo spectfic adivities has been induded in these cost categories.
Where costs are attributable to more than one activity, they have been apportioned across the cost categories
on a basis consistent with the use of these resources.
1.6 Tangible fixed assets
Tangible fixed assets costing £1,000 or more are initially measured at cost and subsequently measured at
cost. net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Equipmenl, fixtures and fitknngs
Computer equipment
100/0 on a reducing balan￿ basis
250h straight line
The gain or loss arising on the disposal of an assel is determined as the dtfference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
16-

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.7 Impairnient of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimaled in order to determine the extent of the impaimient
loss (rf any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultsneously.
Basic financial assets
Basic financial assels, which include deblors and cash and bank balan￿s. are initially measured at
.Iransaclion price including.transaction costs and are subsequently carried at amortised cost using the effective
interest rnethod unless the arrangement constitutes a financing transaction. where the transaclion is
measured at the present value of the fulure receipts discounted at a market rate of interest. Financial assets
dassified as receivable wtthin one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement wnstitutes a financing transaction, where the debl instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee beneffts
The cost of any unused holiday entrtlement is recognised in the period in which the employee's services are
re￿Ived.
Termination beneffts are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
17-

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estirnates and associated assumptions are based on historical experience and olher factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions a￿ ￿VieWed on an ongoing basis. Revisions lo accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Voluntary income
Unrestri¢ted Unrestricted
funds
funds
2024
2023
Donations and gifts
6,582
4,100
18-

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
Unrestrl¢ted Funds
Unrestricted Funds
2024
2024
Nuneaton and Bedworth Borough Council (NBBC)
Rugby Borough Council
Warwickshire County Council IWCC)
Rent received
Other inGome
Lottery Fund - Cost of Living
95,070
73,000
377.870
7,190
50.895
74,688
95,070
73,000
367,929
6,020
36,331
678,713
578.350
RestrÉcted Funds
2024
Restricted Fund$
2023
Citizens AdVI￿- Money Advice Service
Orbit- Welfare Benefits AdVi￿[lne
WCC Telephony
WCC - Family Centres
Money Advice Service: Energy Advice
Big Lottery BBO
Big Lottery Big Local
Trussell Trust
Debt Modernisation Fund
247,314
57,990
187,500
226,082
29.571
33,617
11,813
24,838
21,375
28,158
8.043
166.852
17.083
15,790
587,031
488,995
Total income from Charitable Activities
1.265.744
1.067,345
Investments
Unrestricted Unrestricted
funds
funds
2024
2023
Bank and COIF deposit interest received
4,773
1,564
19-

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on Charitable activities
Expenditure Expenditure
2024
2023
Direct costs
Depreciation and impaimient
Rent. rates and service charges
Salaries and pension costs
Computer expenses and infomiation fees
Travelling and training
Light, heat and water
Printing, postsge and stationery
Telephone
Repairs and maintenan
Insuran
Sundry expenses
Bank charges
Redundancy costs
Audit and accountancy
Legal and professional fees
Shared salary costs
1,372
73,347
853.377
51,429
27,456
21.683
18.465
8.942
17,963
12,367
38,984
470
5,734
13,317
8,349
43.404
60.220
810.912
47.555
23,229
11,469
18,790
10,008
3.909
5,590
17,460
364
8.520
14.156
13,112
1,196,659
1.045,638
Analysis by fund
Unrestricted fvnds
Restricted funds
609.628
587.031
556.643
488.995
1.196.659
1,045,638
Net movement in funds
2024
2023
The net movemenl in funds is stated after chargingl(crediting)'.
Depreciation of owned tangible fixed assets
1,372
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the
charity during the year. (2023: None)
No trustee expenses have been incurred and none of the tmstees daimed any expenses from the trust during
the year. (2023.. None)
-20-

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Management
Administration
Advisors
23
22
Total
33
32
The staff costs were made up as follows:
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
740,065
59,230
50.292
707,113
57,993
45.806
849,587
810,912
There were no employees whose annual remuneration was £60,000 or more.
10 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Acl 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objecls.
21

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Tangible fixed assets
Equipment.
rixtures and
r￿Ing5
Computer
equipment
Total
Cost
At 1 April 2023
Additions
34,020
166.674
4.246
200,694
4,246
At 31 March 2024
34,020
170,920
204.940
Depreciation and impairnient
At 1 April 2023
Depreciation charged in the year
30.922
310
166.673
1.062
197,595
1,372
At 31 March 2024
31.232
167,735
198,967
Carrying amount
At 31 March 2024
2,788
3.185
5.973
At 31 March 2023
3,098
3,099
12 Debtors
2024
2023
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
97,976
14.579
82.791
19.404
112,555
102,195
13 Creditors.. amounts falling due within one year
2024
2023
Notes
Other taxation and social security
Grants received in advance
Trade ￿edItorS
Grants received on behalf of other Bureaux
Accruals
31.900
65.550
37,980
62,500
2,410
67,088
19,602
14
14.204
28,059
139,713
189,580
Grants received on behalf of other Bureaux:
The bureau occasionally receives income as an agent for other Citizens Advi￿ Bureaux and other partners,
as part of the original grant applications. In the year to 31 March 2024 the bureau received £197.686 (2023..
£374,303) in this respect and at 31 March 2024 £14,204 {2023.' £40,094) had not been distributed to partners.
-22-

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Deferred income
2024
2023
Other deferred income
65,550
62.500
Deferred incorne is included in the financral statements as follows=
2024
2023
Deferred income is included within:
Current liabilities
65,550
62,500
Movements in the year..
Deferred income at 1 April 2023
Released from previous periods
Resources deferred in the year
62,500
(62,500)
65,550
31,566
(31,566)
62,500
Deferred income at 31 March 2024
65,550
62,500
-23-

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Restricted funds
The restricted funds of the charity comprise the unexpended balan￿$ of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
Movement in funds
Incomlng Resources Balance at
resources expended 1 Aprll 2023
Movement in funds
Incomlng Resources Balance at
resources expend8d 31 March
2024
Money Advice Service
WCC Telephony
Big Lottery- BBO
WCC - Family Centres
Orbit- Welfare Benefits Adviceline
Big Local
Debt Modernisation Fund
Trussell Trust
226,082 (226,082)
259,127 (259,127)
187,500 (187,500)
24,838
(24.838)
166.852 (166,852)
33.617 (33,61n
29,571
{29,571)
17,083 (17,083)
57,990
21,375
8,043
28.158
(57,990)
{21,375)
(8,043)
(28,158)
15,790 (15,790)
488,995 (488,995)
587,031 (587,031}
Purposes of Restricted Funds:
Money Advice Service
Funding provided for debt casework ServI￿S in Nuneaton and Bedworth and Rugby.
WCC Telephony
Funding from WCC to provide B.coun￿lde telephony Se￿[￿ across Wa￿iCkshIre. Delivered in partnership
with Citizens Advice South Warwickshire and North Warwickshire Citizens Advice.
Help to Claim SeNice
Funding from DWP {via national Citizens Advice) to participale in the pilot of the Help lo Claim Service to
support vulnerable people to make their initial claim for Universal Credit and offer support through to re￿Ipt of
the first payment.
Big Lottery Building Better Opportunities (BBO) Breakthrough Programme
Funding provided to help the unemployed and economically inactive people lo develop financial literacy and
lrfe skills and overcome barriers and help to move them towards employment.
Orbit- Welfare Benefits Adviceline
Funding for the provision of management and supervision. the Orbf( Welfare supervisors and the
infrastructure costs (IT, premises , et¢.)
Big Local
This funding relates to the delivery of outreach within the Hill Top and Wembrook area of Nuneaton.
Debt Modernisation Fund
One off monies from National Citizens Advice to upgrade IT equipment and infrastructure
Trussell Trust
Funding for the provision of outreach seNices in Nuneaton, Bedworth and Rugby.
-24-

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Unrestrtcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unreslricted funds by the trustees for specific purposes.
At 1 April
2023
Incoming
resources
Resources At 31 March
expended
2024
General funds
628.354
690.068
(609.628)
708,794
Previous year:
At 1 April
2022
Incoming
resources
Resources At 31 March
expended
2023
General funds
600,983
584.014
(556.643)
628,354
17 Operaling lease commitments
Lessee
At the reporting end date the charty had outstanding commitrnents for future minimum lease payments under
non-cancellable operating leases, which fall due as follows:
2024
2023
Within one year
Between two and five years
58,734
57,692
60,620
100.312
116,426
160,932
18 Related party transactions
Accountancy serVI￿S are supplied by JLS Accountancy Limtted. a company formed on 15 November 2021 in
which J Simmons is a director and shareholder. These seNices were provided at a charge of £3,548 for the
year (2023= £5,925). As at 31 March 2024 £nil was outstsnding to JLS Accountsncy Limited (2023- £nil).
-25-

BEDWORTH RUGBY AND NUNEATON CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Cash generatsd from operations
2024
2023
Surplus for the year
80,440
27,371
Adjustments for=
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
(4,773)
1,372
(1,564)
Movements in working capttal..
(Increase) in debtors
(Decrease) in creditors
Increasel(decrease) in deferred income
{10,360)
(52,917)
3,050
{24,990)
(1,95n
(18,287)
Cash generated froml(absorbed by) operations
16.812
(19,083)
20 Analysis of changes in net funds
The charity had no material debt during the year.
-26-