CITIZENS ADVICE SERVICE IN THREE RIVERS
(A company limited by guarantee)
Report and Financlal Statements
Year ending 31 March 2025
Charity number 1104392
Company number 5082066

CITILfi NS ADVIC£ SERVICE IN THRLI E RIVEI RS
Report and Financial Statements
for the year ended 31 March 2025
Contents
Pages
Report of the directors and trustees
3tolO
I ndependent auditor's report
Ilto14
Statement of financial activities
15
Balance sheet
16
Statement of cash flows
17
Notes to the account5
18to30

CITIZE4 NS ADVICE SERVICE IN THREE4 R￿ERs
Report of the Directors and Trustees for the year ending 31 tvlarch 2025
The trustees Iwho are also the directors of the company for the purposes of company law) are pleased to present
their annual directors, report together with the financial statements of the Charity for the year ending 31 March
2025 which are also prepared to meet the requirements for a directors, report and accounts for Companies Act
purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the memorandum and
articles of association, and the Charities Statement of Recommended Practice I'charities SORP") applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland; FRS 102 issued in October 2019.
Oblectives and activltles
a) Objectlves and aims
The Charlty's objectives are to promote any charitable purpose for the benefit of primarily, but not exclusively,
the community in Three Rivers by the advancement of education, the protection and preservation of health and
the relief of povertyj sickness and distress.
Our service provides free, confidential, impartial and independent advice and information. It also alms to exercise
a responslble influence on the development of soc131 policles locally and nationally and attempt5 to ensure
individuals do not suffer through lack of knowledge or an inability to express their needs effectively. We value
diver51ty, promote equality and inclusion, and challenge discrlmination.
Our alms are focused on providlng the advice people need for the problems theyface and to Improve the policles
and practlces that affect people's lives and are undertaken specifically to provlde publlc beneflt, The board of
trustees have had due regard to the Charity Commisslon guidance on public benefit and have complied with the
duty in section 4 of the Charltles Act 2011.
b) Strategles and actlvlties for the year
The main areas of charltable actlvity are the provislon of generalist advlce and InformatSon, speclalist help with
debt advice and family law matters, scams and trlbunal representation for slckness and disability benefit appeals.
The range of generalist advlce we offer spans",
full advice offered on virtually any issue from our comprehensive information system, with further
speclalist advice available from our extensive bank of reference books and consultancy helpllnes.
negotiation wlth third parties outside Citizens Advice to secure the best and fairest outcome for our
clients;
holistic advice model to ensure all issues are addressed,. and
signposting andlor referral to an area beyond our expertise or remit.
Generalist advice and information is offered at each of our three offices. The service is open to everyone
regardless of race, gender, disability, sexual orientation, religion, age or natlonality. Individual advlce is provided
at drop-in times, face to face by appointment, ovÈr the telephone through our local offices and via Cltlzens
Advice's Herts Adviceline, hy en)ail via our website and through national email and webchat seEyices. We also
hold advice outreaches at the Mill End Foodbank (run by Rickmansworth Foodbankl and h05t the local
authority's Healthy Hub for one day a week at Abbots Langley.

CITIZENS ADVICE SERVICE IN TIIRLI L RWERS
Report of the Directors and Trustees for the year ended 31 March 2025 (contlnuedl
ObJectives and activities (continuedl
We also offer specialist debt advice across each of our offices. This service consists of helping clients, Usually those
with multlple debts, to face a better future with the financial literacy and resilience to move forward debt free.
Our money advisers will negotiate with creditors to encourage them to freeze interest on repayments until the
client is in a position to start paying them. We also may negotiate with the creditor to write the debt off altogether
if there is no realistic chance of repayment. Alternatively, our money advisers will calculate realistic repayments
on a pro rat3 basis to all creditors, or assist clients with insolvency as appropriate. We also help clients apply for
bankruptcy 2nd Debt Relief Orders (DROI, our inhouse DRO Intermediaries provide our clients with a seamless
service to write off their debts.
We also represent our debt clients at possession hearings at the local county court. Our Money advice service is
part funded by the local authority with additional funding from Thrive Homes, The Henry Smith Charity and
Hertfordshire County Council.
Our other main areas of speclalist work are case work and tribunal representation for sickness and dlsabllltv
benefits, and family law casework.
Our slckness and dlsability casework is part funded by the Graham Rowlandson Foundation in partnership with
Hertfordshire Community Foundation (HCFI. We also receive funding from Watford Rural Parlsh Council to provide
casework at South Oxhey, and fundlng from Abbots Langley ParSsh Council to support a case worker at Abbots
Langley,
Our family law casework team consists of a volunteer case worker and a paid case worker and the team Is
supported by our volunteer service. The delivery of this casework Is supported by funding from Hertfordshire
Community Fund and our core local authorlty grant.
This year we have continued to distribute funds vla our servlce to clients In need. Most of these funds were paid
to us from the Government Household Support Funds IHSFI and distributed by us in the form of supermarket
vouchers. HSF funds were a51ocated by the local authority for us to distribute to Thrlve Homes tenants In need
Ilving in Three Rivers. Additional HSF funds were allocated to us by the local authority for distributing to clients
Ilving in Three Rivers. We also distributed, on behalf of Thrive Homes, HSF funds to Thrive Homes tenants. The
total ofthis money1£25,140 2025, £34,649 20241 is included in both grant Income and dlrect expenses. This money
does not represent underlying costs of the service although costs are incurred in its administration for which
additional grants are received.
Achlevements and performance
Our Treasury approved financial modelling tool (produced by national Citizens Advice) shows that in 2024125 our
service in Three Rivers returned a public value of circa £35 for every £1 Invested in us. This tool also calculates that
the annual financial value of our work to the public is £18,806,040 and the annual financial value to the people
that we help is £10,850,480.
In the last year our Charity recorded over 20,000 client contacts in addition to all the administrative work that we
do on behalf of our clients. We also helped our clients to gain additional income of at least £1.6 million and to
write off debts of £618,659 while helping them with at least 19,156 issues.
The mainstay of our service are ourvolunteers, who provide information, advice ar)d generalist case work to our
clients. In the year under review at least 29,120 volunteer hours were donated by our volunteers. We continue to
have signific3nt and multiple changes to our volunteer numbers and these numbers were still fluctuating
throughout the year, with the count of 70 volunteers as of March 2025.
We are very proud of the significant value that our Servi￿ is able to return to our community.

CII'IZENS ADVICE SLI RVICE IN I'HREE RIVERS
Report of the Directors and Trustees for the year ended 31 March 2025 (continued)
Achievements and performance (continued)
The twin aims of the Citizens Advice seniice require that wheneverwe encounter an issue of local social unfairness
we campaign to raise awareness of the problem and seek to effect change for the better. At a natlonal level, we
can pass these social policy issues to Citizen5 Advice's social policy department for them to pursue further, and
where possible influence Parliamentary Committees and ultimately legislation on the issue. The general low level
of benefit income and increased indebtedness are of concern and exacerbated by the significant cost of living crisis
that our community faces.
We continue to work locally to look at the accurateness of health assessments for sickness and disability benefits,
the accuracy of decision making and the long waiting times for sickness and disability benefit appeals. We have
had further government responses to our concerns and we are now working on additional data reports to use to
facilitate local and national discussion. We responded to the previous governments Green Paper and White Paper
on Health and Disability Benefits and are now working on the response to the current government's Green Paper
'Pathways to Work,; Reforming Benefits and Support to get Britain Working,. We continue to raise the issues our
clients facc due to the Cost-of-Living Crlsis with our MP5 and local government and shared both nationally and
locally gathered data with our partners and funders. This data illustrates how price rises, such as energy, are
affecting the local community.
Flnanclal revlew
Duringthe past year, total income was £545k (2024 £572kl and expenditure £601k (2024 £585kl, The unrestricted
Income was £299k12024 £289kl and the unrestricted expenditure £352k {2024 £285k) producing a deficit on
general funds of £53k12024 surplus £4k}. Our unrestricted funds carried forward have reduced to £425k.
The increase in total expenditure from last year was primarily due to additional cost5 being incurred relatlng to
the replacement ofthe roof at our South Oxhey location, costs that we were unaware of until just before year end,
together with other one-off costs.
The reduction in total Income reflects the continulng difficultles in obtalnlng Erant funding and the late wlthdrawal
of promised fundi ng that fell outside of our control.

CITIZII NS ADVICE SLRVICE IN THREE RIVERS
Report of the Director5 and Trustees for the year ended 31 March 2025 (continued)
Financial revlew (continued)
a) Prlncipal fundlng sources
Our principal fundinE source is Three Rivers District Council, in the form of a grant and accommodation at our
Rickmansworth bureau. As a result of increasing constraints on local authority expenditure the Charity obtains
funding and donations from other bodies. This totalled £247,677 and included:
Abbots Langley Parish Council - £2.500 to fund a part time sickness and disability benef it5 caseworker at
Abbots Langley,.
Citizens Advice- £38,042 to help us develop Remote Service Deliveryl
Citizens Advlce- £3,780 to provide energy advice;
Citizens Advice - £182 for the administration of Debt Relief Orders;
Graham Rowlandson Foundation and Hertfordshire Community Foundation - £10,000 to provide disability
and benefits advice,.
The Henry Smlth Charity- £40,500 to provide debt advice.
Hertfordshire Community Fund - £5,000 to fund family law casework;
Hertfordshire County Council- £20,000 to support the extra capacity required due to client demand;
Hertfordshire County Council - £31,693 for a crisis intervention fund;
Mlll End Community Trust- £1,594 to fund a caseworker at the Mill End Foodbank;
The Parochial Church Councll of Abbots Langley and the St Albans Dlocesan Board of Flnance a rent
subsidy of £9,192 for the premises at Abbots Langley;
Natlonal Lottery Community Fund- É19,983 to support our increased capacity during the Cost of Living
crlsls;
Three Rivers District Council £2,000 for administration costs for distributing Government Household
Support Funds IHSF),.
Three Rivers District Council - £30,OLK), E27,000 of HSF to be distributed to clients In need, and £3,000 to
cover administration costs.
Thrive Homes- £3,000 of HSF to be distributed to Thrive tenants in need;
Thrlve Homes- £21,799 to provide a referral service;
Watford Rural Parlsh Council £5,0￿ to fund a part time slckness and disability benefits caseworker at
South Oxhey.
We also received, in March, £50,000 from the Postcode Community Trust as an Unrestricted Grant. A
condition of the grant is that it cannot go directly to reserves and consequently, due to it5 having being
received very late in the year, it has been Included in Grants in Advance (see Note 14).
In addition, we received £3,412 following the dissolution of Hertfordshire Citizens Advice Servlce {see Note
13).
The trustees would like to thank all funders for their continuing support.

CITIZLI NS IIDVICE SERVICE IN THREE RIVE4 RS
Report of the Directors and Trustees for the year ended 31 March 20251continued)
Financial review (contlnued)
h) Investment policy
The trustees, having regard to the liquidity requirements of our advi￿ service, have kept available funds in an
interest-bearing deposit account and seek to achieve a rate on deposit which matches or exceeds inflation as
measured by the retail prices index. Due to wider economic circumstances deposit rates have been depressed
and so this aim was not achieved In the year.
c) Resenies pollcy
The trustees have examined the Charity's requirement for reserves in light of the main risks to the
organisation. As reported previously the policy is to hold unrestricted funds not commltted or invested in
tangible fixed assets amounting to 9 months of the annual operating expenditure. Expenditure for 2024125 is
£601k. However this includes £25k of direct payments to clients. It is considered that these expenses should
not be included in expenses for the purpose5 of calculating the reserve slnce they are not part of our
controllable expenses. Expenses after deducting direct client payments for 24125 is £576k. On that basis a
target of £432k should be held in general fund5. These reseNes are needed to meet the worklng capit31
requirements of the Charity, and the trustees are confident that at this level they would be able to continue
the current activities of the Charity in the short term in the event of a slgnificant drop In funding.
The unrestricted funds stand at £425k which is below the target level of reserves by £7k. This was a difficult
vear for fund raising which, together with certaln one- off costs, resulted in a significant drop in unrestricted
reserves. The following years will continue to be f inancially challengin& and the trustees are well aware that
future funding is not guaranteed.
The trustees have also reviewed the designated reserves included within the unrestrlcted funds. The computer
fund has been removed on the basis that, in practlce, capital grants will be sought to fund signlflcant computer
purchases, I n addition, the premises fund has been expanded to include potential dilapidation costs at our
South Oxhey premises, as well a5 at Abbots Langley. Finally, the costs of providing cover In the event of
potential maternity leave have been removed from the employee fund as these are considered to be part of
our normal operatlon5.
Structurei governance and management
a) Governlng document
The company was set up as a company limited by guarantee under a memorandum of associatlon which
established the objects and power of the charitable Company and is governed under its articles of association.
In the event of the company belng wound up members are required to contrlbute an amount not exceeding
£1 each. At 31 March 2025 the company had 14 members.
bl Appolntment of trustees
The trustees are appointed by the member5 of the company and are elected to serve for a period of three
ve3rs after which they must be re-elected at the next annual general meeting. The trustees can co-opt people
to the board who must then be formally elected by the members at the next annual general meeting.
Business skills are well represented on the trustee board and members, skills are reviewed each year.
cl Trustee inductlon and training
All potential trustees undergo a thorough induction and training process. Initially, an interview is held with
the chair of the board and chief officer. References are subsequently taken out if the candidate has been
approved. The potenti31 trustee is given a copy of a new trustee pack. There then follows an attachment to
a service manager in the bureau, and attendance on a trustees, induction course, run by Citizens Advlce.
The potential trustee is subsequently proposed as a director at the next board meeting and stand5 for
election at the next Annual General Meeting.

CITIZLNS ADVICE SERVICE IN THREL RIVII RS
Report of the Directors and Trustee5 for the year ended 31 March 2025 ¢contlnuedl
Structurei governance and management {contlnued)
d) Organi5ation
Citizens Advice Service in Three Rlvers is a member of Citizens Advice, the operating name 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. Operating policies are independently
determined by the board of trustees in order to fulfil its charitable objects and comply with the national
membership requirements. The board of trustees, which can have up to 15 members, normally meets
quarterly.
A chief officer is appointed by the trustees to manage the day-to-day operations of the Charity. In addition,
there is an experlenced team of paid staff and volunteers who are key to the service offered by the Charity.
Decisions are made by the trustee board in line with the business development plan and are reviewed at least
annuallv.
The senior management team meet to review progress against target5 and the Charlty's financial position and
to discu55 Issues referred to them by the trustee board. Reports and recommendations are then taken to the
full board for approval, and their implementatioh is organised by the chief off icer and the staff team. There
are regular staff, volunteer meetings and senior management team meetings which ensure that progress is
being made against targets. There is an annual general meetlng which Involves the staff team, trustee board,
members and other stakeholders.
el Related parties and co-operatlon with other organisations
None of our trustees receive remuneration or other benefit from their work with the Charity, Any connection
between a trustee or senlor manager of the Charity with a suppller or grant glving body must be disclosed to
the full board of trustees in the same way as any other contractual relationship with a related party. Related
party transactlons are reported In note 8 to the accounts.
f) Pay pollcy for senlor staff
The directors consider the board of dlrectors, who are the Charitvs trustees, and the senior management
team comprise the key management personnel of the charity. All directors give of their time freely and no
director received remLJneration in the year. Details of directors, expenses and related party transactlons are
disclosed in note 8 to the accounts.
The pay of the senior staff is reviewed annually and normally increases in accordance with average earnings.
In view of the nature of the charity, the trustees benchmark against pay levels in other local citizens advice
offices. The chief officer's salary is reviewed and approved by the trustee board separately but In Ilne with the
policy set out above.
gl Rlsk management
The trustee5 have a risk management strategy which comprises..
A quarterly review of the principal risks and uncertainties that the Charity faces;
The establishment of policies, systems and procedures to mitigate those risks identlfied In the annual
review; and
The implementation of procedures designed to minlmlse or manage any potential impact on the
Charity should those risks materialise.

CITIZLI NS ADVICE SERVICE IN THREE RIVERS
Report of the Directors and Trustees for the year ended 31 March 2025 (continued)
Reference and admlnlstratlve Informatlon
Registered name:
Charity number:
Registered Office:
Citizens Advice Service in Three Rivers Other name used.. CASTR
1104392
Company number." 5082066
Three Rivers House, Northway, Rickmansworth WD3 IRL.
The directors of the charitable company (the Charity) are its trustees for the purpose of charity law. The trustees
and officers serving during the year and since the year end were as follows:
Key management personnel: Trustees and directors
Nominated chair:
Elected trustees:
Ronald Sweetman
Mary Alderson
Emily Dunbar
'Surcsh Gajjar
Andrew Pickford
Graham Sadler
Paul Shaw
Eluned Wallace
Key management personnel: Sensor management team
Chlef Executive Officer,. Peta Mettam
Advice Service manager: Trish Lincoln
The followlng were advisers to the trustees:
Principal Bankers
Auditors
Lloyds Bank plc
Hillier Hopklns LLP
PO Box 1000
Radius House
Andover
51 Clarendon Road
BXI ILT
Watford WD17 IHP

CITIZENS ADVICE SERVICE IN THREI E RIVE, RS
10
Report of the Director5 and Trustees for the year ended 31 March 20251tontinued)
Trustees, responslbilities statement- charitable company
The trustees (who are also directors of Citizens Advice Service in Three Rrvers for the purposes of company lawl
are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The report
and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relatinE to small
companies.
Company law requires the Trustees to prepare financial statements for each year, which give a true and fair view
of the state of affairs of the charitable company and of the incoming resources and application of resources,
Including the income and expenditure, of the charitable company for that period. In preparing the financi31
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 accounting standards have been followed, subjectto any material departures
disclosed and explained in the f inancial statements,. and
Prepare the financlal statements on the going concern basis unless it Is Inappropriate to presume that the
Charlty will continue in buslness.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the flnancial position of the Charity and to enable them to ensure that the financial statements comply
with the Companies Act 2006. They are also responsible for safe8uarding the assets of the Charity and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and flnancial Information Included
on the charitable company's website. Legislatlon in the United Kingdom governing the preparation and
dissemination of financlal statements may differ from legislation in other jurisdictions.
Statement as to dlsclosure to our auditors
In so far as the trustees are aware at the time of approving our trustees, annual report:
there is no relevant information, being information needed by the auditor in connection with preparing
thelr report, of which the Charity's auditor is unaware; and
the trustees, having made enquiries of fellow directors and the Charity's auditor that they ought to have
individually taken, have each taken all steps that hc/she is obliged to take as a dlrector in order to make
themselves aware of any relevant audit information and to establish that the auditor is 3ware of that
information.
Audltors
Hillier Hopkins LLP was appointed as the charitable companvs auditors at the last annual general meeting and
have expressed their willingness to continue in that capacity.
By order of the board of trustees
Ronald Sweetman
Chalrman
Date: 2ryd October 2025

CITILLI NS ADVICE SERVICE IN THREI Ei RIVERS
Independent AuditoWs Report to The Members ol Citizens Advice Service in Three River5
Opinion
We have audited the financial statements of Citizens Advice Service in Three Rivers Ithe 'charitable company'} for
the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet and notes
to the financial statements, including a summary of 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 Stondord opplicable in the UK and Republic of
Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
glve a true and fair view of the state of the charitable companvs affairs as at 31 March 2025
and of its incoming resources and application of resources, including its income and expenditure, for the year
then ended,.
have been properly prepared in accordance wlth United Kingdom Generally Accepted Accounting Practice;
and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for oplnlon
We conducted our audit in accordance with International Standards on Auditing IUKI115As (UK}} and applicable
law. Our responsibilities under those standards are further described In the Auditorfs responsibilities for the audlt
of the financial statements section of our report. We are independent of the charitable company in accordance
with the ethical requirements that are relevant to our audlt of the financial statements in the UK, Sncluding the
FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance wlth these
requlrements. We belleve that the audit evidence we have obtained is sufficlent and approprlate to provide a
ba51s for our oplnlon.
Conclusions relatlng to £olng concem
In auditSng the financlal statements, we have concluded that the trustees, use of the golng concern basls of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertalnties relatlng to events or
conditions that, individually or collectivelyi may cast significant doubt on the charitable company's ability to
continue as a going concern for a perlod of at least twelve months from when the financlal statements are
authori5ed for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.

CITIZENS ADVICE SERVICL IN Tll￿1￿ RIVEI RS
12
Independent Auditor's Report to the members of Citizens Advice Service in Three Rivers Icontinued)
Other information
The trustees are responsible forthe other information. The other information comprises the information included
in the trustees, annual report, other than the financial statements and our auditor's report thereon. Our opinion
on the financial statements does not cover the other information and, except to the extent otherwise explicitly
statod in our report, we do not express any fomi of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in
doing so. consider whether the other information is materially inconsistent with the fina ncial statements or our
knowledge obtained in 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 there Is a material
misstatement in the financial statements or a material mi5Statement of the other information. If, based on the
work we have performed, we conclude that there is a material misstatement of this other information, we are
requlred to report that fact.
We have nothing to report in this regard.
Matters on which we are requlred to report by exception
We have nothing to report in respect of the following matters in relation to which the Charltles (Accounts and
Reports) Regulatlons 2008 require us to report to you If, In our opinion:
the information given in the trustees, report is inconsistent in any material respect wlth the flnancial
statements; or
the charitable company has not kept adequate accounting records,. or
the financlal statements are not in agreement with the accounting records and returns; or
we have not received all the Information and explanatlons we require for our audit.
Responsibilities of trustees
As explalned more fully in the trustees, responsibilities statement set out on pages 7 and 8, the trustees (who are
also the directors of the charitable companyfor the purposes of company lawl are responsible for the preparation
of the financial statements and for belng satisfied that they give a true and fair view, and f'or such Internal control
as the trustees determine is necessary to enable the preparation of financial statements that are free from
material misstatement, whether due to fraud or error.
In preparing the financlal statements, the trustees are responsible for assessing the charitable company'5 ability
to contlnue as a going concern, disclosing. as applicable, matters related to going concern and using the golng
concern basis of accounting unless the tnjstees either intend to liquidate the charitable company or to cease
operations, or have no realistic olternative but to do so.

CITIZEI NS ADVICE SERVtCE IN THREE IUVLRS
13
Independent Audltor's Report to the members of Citizens Advice Service in Three River5 (continued)
Auditorfs responsibllltles for the audlt of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with
regulations made under section 154 of that Act.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our
opinion. Reasonable assurance is a hiEh level of assurance, but is not a guarantee that an audit conducted in
3ccordance with ISAS IUKI 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 inf luence the economic declsions of users taken on the basis of these financial statements.
I rregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures
in l ine with ou r responslbilities, outlined above, to detect material misstate.ments in respect of irregularities,
including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is
detailed bclow:
We have a55essed the nature of the industry and sector, control environment and business performance
including the remuneration incentives and pressures of key management;
The primary responsibility for the prevention and detection of fraud rests with both those charged
with governance of the entity and management. We consider the results of our enquiries of management
about their own identification and assessment of the risks of irregularities;
Any matters we identified having obtained and reviewed the Charity's documentation of their policies and
procedures relating to..
identlfyin& evaluating and complying with laws and regulatlons and whether they were aware of
any instances of non-compliance;
detecting and responding to the risks of fraud and whether they have knowledge of any actual,
suspected or alleged fraud.
the Internal controls established to mitigate risks of fraud or non-compllance with laws and regulations,.
The matters dlscussed among the audit engagement team regarding how and where fraud mlght occur
In the flnancial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunitles and incentives that may exist within
the orga nisation for fra ud and identified the greatest potential for fraud. In common with all audits under ISAS
IUK}, we are also required to perform Specific procedures to respond to the risk of management override,
including testing journals and evaluating whether there was evidence of bias by the directors that
represented a risk of material m155tatement due to fraud.
We also obtalned an understanding of the legal and regulatory frameworks that the Charlty operates in,
focusing on provisions of those laws and regulations that had a direct effect on the determination of material
3 mounts and disc105ures in the financial statements. We focused on laws and regulations that could give rise
to a material mi55tatement in the financial statements, includin& but not limited to, the Charities Act 2011
and relevant tax legislation.

CITIZENS ADVICE SERVICEI IN THREE IUVLRS
14
Independent Auditor's Report to the members of Citizens Advice Service in Three Rivers Icontinued}
Audltorfs respohsibilitles forthe audit of the financial statements (contlnued)
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including
those leading to a material misstatement In the financial statements or non-compliance with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions
reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regardin8 irregularities occurring due to fraud rather than error, as fraud Involves
intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financlal statements is located on the Flnancial
Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our
auditor's report.
Use of our report
This report is made solely to the charitable companws trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulatlons 2008.-Our audit work has been undertaken so that we might state to the
charitable company's trustees those matters which 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 responsibillty to anyone
other than the charitable company and the Charitable company's trustees as a body, for our audit work, for thls
report, or for the opinion5 we have formed.
Hilller Hopklns LLP
Chartered Accountants
Statutory Auditor
Radius House
51 Clarendon Road
Watford
WD17 IHP
Date: 2 October 2025
Hillier Hopkins LLP are eligible to act a5 an auditor in terms of section 1212 of the Companies Act 2006

CITIZENS ADVICL SERVICf IN THREE RIVERS
15
statement of Financial Activitles (incorporating an income and expenditure account
foryear ended 31 March 2025
Unrestricted
Funds
Restricted
Funds
Notes
Total
2024
Income from:
Donations
Charitabl e activities
Investment income
1,880
284,884
12,388
299,152
250
246,083
2,130
530,967
12,388
545.485
1,034
562,640
7,995
571,669
246 333
Expenditure on:
Raising fund5
Charitable activities
Total resources expended
16,071
335,956
352,027
16,071
585,Q63
601,134
15,488
569,126
584,614
249,107
249,107
Net Income and movement In funds
{51875)
(2,774)
(55,649) (12,945)
Reconclllation of funds:
Total funds brought forward
477,392
10, 102
487,494
5C(),439
Total f unds carrled forward
424,517 £
7,328 £ 431,845 £ 487,494
The notes on pages 18 to 30 form part of the financial statements

CITIZINS ADVIC￿ SIRVICL IN THREE RIVERS
16
Balance Sheet
as at 31 March 2025
Notes
2025
2024
Fixed Assets
Tangi bl e assets
Investments
12
13
Current Assets
Prepayments
Trade debtors
Short term deposits
Cash at bankand in hand
7,134
465
2,099
164,536
351,990
519,090
31,596
312,734
225,201
545,069
113,224
Creditors falling due wlthin one year
14
Net Current Assets
431,845
487,494
Total assets less current Ilabilities
431,845
£ 487,494
Funds
Unrestricted funds
General fund
Designated funds
15&17
15&17
314,017
110,500
332,692
144,700
424,517
477,392
Restricted funds
16&17
7,328
10, 102
Total funds
431,845
£ 487,494
The company's flnanelal statements have been prepared In accordance wlth the provisions appllcable to companles whlch are
subject to the small companles, regime.
The trustees consider that the company is entitled to exemption from the requirement to have an audit under the provlslons of
Section 477 Companies Act 20061.the Act") and members have not required the company to obtain an audit for the year in
question in accordance with section 476 of the Act. However, an audit is requlred In aecordance with section 144 Charities Act
2011.
The trustees acknowledge thelr responsibllltles for complying with the requirements of the Act wlth respect to accounting
records and the preparation of f Inanclal statements.
The financial statements were approved and authorised for issue by the trustee5 on 2 October 2025 and signed on their behalf
by:
R 5weetman
Chair
A G Sadler
Treasurer
The notes on pages 18 to 30 form part of the financial statements.

CITIZII NS ADVICE SLRVICfi IN THREE RIVERS
17
Statement of Cash Flows
for yearending 31 March 2025
Note
2025
2024
Cash flows from operatlng activities
Net cash provided/labsorbed) by operating activities
18
1139, 177)
862
Cash flows from investing actlvltles
Interest income
12,388
7,995
Increaselldecreasel in cash and cash equivalents in the year
{126,7891
8,857
Cash In hand at the beginnlngof the year
351,990.
343,133
Total cash In hand at the end of the year
£ 225,201 £ 351,990
The notes on pages 18 to 30 form part of the financial statements.

CITIZENS ADVICE SLRVICI IN THREL IUVERS
18
Notes on the Accounts
l. Attountlng policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the
preparation of the flnanci31 statements are as follows-
al Basis of preparation
The financSal st3tements have been prepared in accordance with Accounting and Reporting by Charities SORP
(FRS 1021 Accounting and Reporting by Charities: Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Flnancial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 (effective l January 2019) , the Financial Reporting Standard applicable in the
UK and Republic of Ireland {FRS 1021 and the Companies Act 2006.
Citizens Advice Service in Three Rivers meets the definition of a public benefit entity under FRS 102. Asset5
and liabilities are initially recognised at hlstorical cost or transaction value unless otherwlse stated in the
relevant accounting policy note,
The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going
concern.
b) Income
All Income Is included In the statement of financial activltles when the Charity is entltled to the funds and the
amount can be measured with reasonable certainty. Income is deferred only when the Charity has to fulfil
conditions before becoming entltled to it or where the donor has specified that the income Is to be expended
in a future period,
Income from Government and other grants, whether capltal grants or revenue grants, is recognised when the
Charlty has entitlement, any performance conditions attached to the grants have been met, it is probable that
the income will be received and the amount can be measured reliably and is not deferred.
¢) Donated servl¢es and facilitles
Donated services and facillties are recognised as income when the Charity has control over the Item, any
conditions associated with the donated item have been met. the receipt of economic benefit from the use by
the Charity of the item is probable and that economic benefit can be measured reliably. In accordance wlth
the Charities SORP IFRS 1021, the time of the general volunteers is not recognised. The trustees, annual report
provides more information about their contribution.
d} Interest recelvable
Interest on funds held on deposit is included when recelvable and the amount can be measured reliably by
the Charity; thls is upon notiflcation of the Interest paid or payable by the Bank.
e) Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the Charity.
Designated funds are unrestricted funds of the Charity which the trustees have decided at their discretlon to
set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be
solely used for particular areas of the Chariws work orfor speciflc projects being undertaken by the Charitv.

CITIZEI NS ADVICE SEI RVICE IN THREE RIVERS
19
Notes on the Accounts (continued)
f) Expenditure and Irrecoverable VAT
Expendlture is recognised once there is a legal or constructive obligation to make a payment to a third partv,
it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expendlture is classified under the following activity headings:
Costs of raising funds comprise the salary costs associated with grant applications.
Expenditure on charitable activities includes all expenditure directly related to the objects of the Charity and
comprises staff costs, training and travel analysed between the Charity's activities.
other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost agalnst the attivity for which the expenditure was incurred.
g) Allocation of support costs
Support costs are those functions that assist the work of the Charity but do not directly undertake charitable
activities. Support costs include all the management, administration, central functions and governance costs
which support the Charity's activities. These costs have been allocated between cost of raising funds and
expenditure on charitable activities. The bases on which support costs have been allocated are set out in Note
h) Operating leases
Rentals payable under operating leases are charged against income on a straight line basis over the period of
the lease.
i) Fixed assets
Individual f ixed assets costing £5,000 or more are capitalised at cost and are depreciated over thelr estimated
useful economic lives on a straight line basls as follows:
Computer equipment and furniture over 4 years
Fixtures and furnlshlngs over 5 years
j) Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid net of any dlscounts due.
kl Cash at bank and in hand
Cash at bank and cash In hand includes cash and short term hiRhly liquid investments with 3 short maturlty of
three months or less from the date of acquisition or opening of the deposit or similar account.
l) Penslons
The Charity operates a moneypurchase scheme which is operated byscottish Widows plc. Employeescontract
dlrectly with the insurance company. The Charity makes a matching contributlon of 6% of salary to the scheme
and acts as agent in collecting and paying over employee pension contributions.

CITIZEI NS ADVICE SLI RVICE IN THREE RIVERS
20
Notes on the Accounts (continued)
m) Creditors and provlslons
Creditors and provisions are recognised where the Charity has a present obligatlon restjlting from a past event
that will probably result in the transfer of funds to a third party and the amount due to settle the obl igation
can be measured or estimated reliably. Creditor5 and provisions are recognised at their settlement amount
fter allowing for any discounts due.
nl Legal status of the Charity
The Charity is a company limited by guarantee and has no share capital. In the event of the Charity being
wound up, the liability in respect of the guarantee is limlted to £1 per member of the Charity.

CITIZENS IlDVtCl SERVICE IN TIIREE RIVERS
21
Notes on the Accounts (continuedl
2. Income from Charitable Activities and Donations
Unrestrirted
Restricted
Total
2024
Charitable activities
Three Rivers District Counci I
Abbots Langley Parochial Church Council
Abbots Langley Parish Council
Citizens Advice
The Henry Smith Charity
Graham Rowlandson Foundation & HCF
He rtfordshire County Counci I
Hertfordshlre Community Fund
Hertfordshire and West E55ex Integrated Care Board
National Lottery Community Fund
Thrive Homes
Thrive Homes & Three Rivers District Council
Watford Health Trust
Watford Rural Parish Council
The Davld LalngTrust
Dacorum Community Trust
Mill End CommunltyTrust
Dissolution of HCAS {see Note 13)
261, 290
54,C(iO
9, 192
2,5￿)
41,822
40,500
10,OLK)
31.693
5,000
315, 290
9,192
2,500
42,004
40,5(K)
10,000
51,693
5,000
284,290
9,192
2,500
47,307
39,500
10,ooD
115,673
3,0(Kl
17,417
4,724
20,035
2,000
2, 164
I,ocK)
2,500
90
1,248
182
20,OJO
19,983
24,799
19,983
24, 799
5,000
5,000
1,594
1,594
3,412
3,412
284,884 £ 246,083 £ S30,967 £ 562,640
Donatlon5
Abbots Langley Good Nelghbours Association
Watford Rural Parish Council
Various Anonymous Donors
1,880
1,880 £
2, 130
2,130 £
1,034
1,034
250 £

CITIZENS ADVICE SERVICE IIY THREE RIVERS
22
Notes on the Accounts (continued)
3. Investment income
All of the Charitvs investment income of £12,388 {2024- £7,995) arises from money held in interest bearing
deposit accounts.
4. Statement of flnanclal activltles for 2024
Unrestricted
funds
Restrlcted
funds
Total
Income from:
Donations
Charitable activlties
Investment income
Other grant income
784
250
282,350
1,034
562,640
280,290
7,995
289,069
282,600
571,669
Expenditure on:
Ralsln8 f unds
Charitable activitles
Total resour￿5 expended
15,488
269,141
284,629
15,488
569,126
584,614
299,985
299,985
Net Income and movement In funds
117,385)
112,9451
Reconcillatlon of funds:
Total funds brought forward
472,952
27,487
500,439
Total funds carried fonvard
477,392 £
10,102 £ 487,494

CITIZEI NS ADVICE SERVICE IN THREE RIVLRS
23
Notes on the Accounts Icontinued)
5. Expenditure on Charltable activities
General
Adv5ce
Money
Advice
Currentyear
Case Work
Total
Costs dlrectly associated to Activities
Staff Costs
Direct charitable expe nd iture
Training and other costs
Travel
Citizens Advice charges
285,242
25, 140
1.293
1,376
5,369
65,179
36,248
386,669
25,140
1,724
1,835
7,159
276
294
155
165
1,146
318,420
66,895
37,212
422,527
Support Costs Allocated to ArtivltSes
Premlses costs
Computer and equipment costs
Insurance
Pri nting and stati onery
Communications
Sundry
Governance costs
79,563
3,617
3,401
4,807
5,086
5,221
20,2ChS
16,974
772
726
9,548
434
408
106,085
4,823
4,535
6,409
6,781
6,962
26,941
1,025
577
610
627
2,425
1,114
4,310
121,901
26,006
14,629
162,536
Support costs have been allocated to the three key charitable activitles based on the amount of tlme advisers
have spent on each activity during the year.

CITIZENS ILDVI(X SLRVICE IN THREI E RIVEI RS
24
Notes on the Accounts (rontinued)
5. Expendlture on charitable activities {continued)
General
Advlce
Money
Advlce
Prevlous year
Case Work
Total
Cosl's directly associated to Actlvitles
Staff Costs
Direct charitable expenditure
Training and other costs
Travel
Citizens Advice charges
263,692
34,649
5,11]4
1,530
4,915
66.471
48,101
378,264
34,649
7,189
2, 155
6,923
1,222
366
863
259
831
1,177
309,890
69,236
50,054
429.180
Support Costs Allocated to Activitie5
Premises costs
Computerand equipmentcosts
I nsurance
Pri nting and stationery
Communications
Sundry
Governance costs
59,234
6,213
3,170
4,172
4,348
5,071
17,154
14,183
io,oii
1,050
536
705
735
857
2,899
83,428
8,751
4,465
5,876
6,124
7, 142
24,160
759
999
1,041
1,214
4,107
99,362
23,791
139,946
Support costs have been allocated to the three key charitable activities based on the amount of time advisers
have spent on each activity during the year.

CITIZENS ADVICE SERVICI IN THREI E RIVERS
25
Notes on the Account5 (continued)
6. Governance costs
2025
2024
Salaries
Auditfee
Legal and professional fees
8,036
7,744
7,620
8,796
24,160
9,305
26,941
7. Net Income
Net income forthe year is stated after:
2025
2024
Depreclation
Auditors, remuneration
9,600
7,620
8. Analysls of staff casts and key management. trustee remuneratlon, and related party transactlons
and related party transactions
2025
2024
Salaries and wages
Social security costs
Pension costs
Total
372,746
20,808
17,224
410,778
365,783
20,106
15,606
£ 401,495
No employees had employee benefits in excess of £60,00012024'. nil).
The trustees were not paid or received any other benefits from employment with the Charity12024: nill. Paul Shaw
was reimbursed expenses of £13 during the year (2024: nill.
The key management personnel of the Charity comprise the trustees, the company secretary, the Chlef Officer
and the Advice Service Manager. The total employee beneflts of the key management personnel were £107,542,
{2024: £104,806).
The average monthly head count was 23 staff12024: 231 and the average monthly number of full-time equivalent
employees, including casual and part-time staff, during the year was as follows:
Core bureau staff:
Non-core bureau staff..
6.1 {2024. 6.41
4.9 (2024.. 4.81
Paul Shaw is a consultant with Myers Clark, Chartered Accountants. Myers Clark provide the Charity with payroll
and accountancy advice. The services are provided to the Charity at commercial rates and the amount charged
for the year totalled £3,48512024: £3,366).

CITIZEI NS ADVICE SERVICE IN THRE4 E RIVERS
26
Notes on the Accounts (continued)
9. Penslon costs
The Charity operates a defined contribution pension scheme for all eligible employees. The pension chargeforthe
year in respect of this scheme was £17,224 {2024-. £15,606). At 31 March 2025, contributions of£2,622 were due
to be paid to the pension scheme12024'. £nill.
10. Government grants
The Charity enjoys a close working relationship with Three Rivers District Council and Hertfordshlre County
Council. Together these Councils provide fundin8 to enable the Charity to carry out its charitable activities. There
are no unfulfilled conditions or other contingencies attaching to these grants. Total government grants received
were £377,89512023 £410,155).
In accordance with subsection 37141 of the Local Government and Housing Act 1989, 311 grants have been fully
utilised in accordance with the terms under which they were originally granted and have been expended on
revenue Items in the normal course of the charitable company's activities.
11. Taxation
The charlty Is exempt from tax on Income and gains falling within section 505 of the Taxes Act 1988 or section 256
of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
12. Tanglble fixed assets
Fixtures
and
Flttlngs
Cost
At l April 2024
Additions
8,819
At 31 March 2025
8,819
Accumulated depreclatlon
At l April 2024
Provlsion for the year
8,819
At 31 March 2025
8,819
Net book value at 31 March 2025
Net book value at 31 March 2024

CITIZLI NS èlDIqCE SERVICE IN THREE RIVERS
27
Notes on the Accounts (continued)
13. Flxed asset investment
The Charity was a member of Hertford5hire Citizens Advice Service, a consortium company of the ten bureaux in
Hertfordshire and each bureau was a member. The company was a company limited by guarantee and in the
event of the company being wound up members were required to contribute an amount not exceeding £1 each.
The company was dissolved on 21" January 2025 and remaining funds distributed to members. Our share was
£3,412.
The bureaux continue to collaborate on joint projects.
14. Creditor5: Amounts falllng due within one year
2025
2024
Cred itors
Accruals
Grants in advance
27,662
32, 104
53,458
113,224
18,447
13, 149
31,596
IS. Analysls of movement5 In unrestrltted funds
Balance at
01-Apr
2024
Balance at
31-Mar
2025
Incomlng
resources
Resources.
expended
Current Year
Transfers
General fund
Designated employee fund
Designated premises fund
Designated computer fund
332,692
104,000
20,000
20,700
477,392 £
299, 152
1352,0271
34,200
(33,500)
20,000
120,700
314,017
70,5CX)
40,om
299,152 £ (352,027) £
£ 424,517
Balance at
01-Apr
2023
Balance at
31-Mar
2024
Incomlng
resources
Resources
expended
Previous Year
Transfers
General fund
Designated employee fund
Deslgnated premises fund
Deslgnated computer fund
335,252
97,1)Xi
20,CKK)
20,7LKI
472 952 £
289,069
1284,6291
{7,0001
7,CKiO
332,692
104,000
2a,000
20,700
£ 477,392
289,069 £ {284,629) £

CITIZENS ADVtCE SERVICE IN THR£i E RIVE4 RS
28
Notes on the Accounts (continued)
Name of unrestricted
fund
Description, nature and purpose of the fund
General fund
Employee fund
The "free reSe￿eS. after allowing for all designated funds.
To cover the costs the Charity would incur should funding from Three
Rivers District Council cease or be substantially reduced, and is designed
to cover the Ilkely redundancy costs. Last year, it also included an amount
to provide cover in the case of maternity leave.
To cover the potential future repaircosts ofthe Abbots Langley and South
Oxhey premises.
To cover the costs of replacing IT equipment on a rolling programme to
keep the equipment up to date. This has been removed this year,
Premises fund
Computer fund
Following a review of the deslgnated funds by the trustees, the computer fund has been removed on the basls
that, in practice, capital grants will be sought to fund significant computer purchases, In addition, the premises
fLtnd has been expanded to include potential dilapidation costs at our South Oxhey premises, as well a5 at Abbots
Langley, Finally, the costs of providing cover in the event of potential maternity leave have been removed fron)
the employee fund as these are considered to be part of our normal operations.
16. Analysls of movements In Yestrlcted funds
Balance at
01-Apr
2024
Balance at
31-Mar
2025
Incomlng
reSoUr￿S
Resources
expended
Currentyear
Transfers
General advice
Debt advice
Case work
Accommodation
Charity donations
1,594
(1,594)
93,992
196,9921
84,305
189,305)
33, 192
{33,192)
33,250
28,024}
246,333 £ 1249,107)
3,000
2,102
10.102 £
7,328
7,328
Balance at
01-Apr
2023
Balance at
31-Mar
2024
Incomlng
resources
Resources
expended
Previous Year
Transfers
General advice
Debt advice
Case work
Accommodation
Charity donations
1.248
11,248)
89,430
IllJ),167)
110,416
{110,416}
33,192
(33,192)
48,314
54,962)
282,600 £ 1299,985)
8,371
10,366
5,366
(5,3661
5,000
8.750
27.487 £
2,102
10,102

CITIZEI NS ADVICE SERVICL IN THREE RIVLRS
29
Notes on the Accounts (continued)
16. Analysis of movements in restricted funds {continued)
Name of restrlcted
fund
Description, nature and purpose of the fund
General advice
Debt advice
Case work
To support our general advice work.
To 5UPPOrt our money advice work.
To support our work on sickness and disability benefits, family law, and
scams.
The premises provided by Three Rivers District Council rent free at
Rickmansworth, and the premises at Abbots Langley provided at a subsidv
by The Parochial Church Council of Abbots Langley and the St Albans
Diocesan Board of Finance.
Grants received to provide assistance to deservlng clients.
Accommodation
Charity donation5
17. Analysls of net assets between funds
General
fund
Designated
funds
Restrlcted
funds
Currentyear
Total
Debtors and Prepayments
Short term deposits
Cash at bank and in hand
Creditors falllng due within one year
7,134
202,234
217,873
1113,2241
314,017 £
7,134
312,734
225,201
(113,2241
7,328 £ 431,845
110,500
7,328
110,500 £
General
fund
Designated
funds
Restrlcted
funds
Previous Year
Total
Debtors
Short term deposlts
Cash at bank and in hand
Creditors.falling due within one year
2,564
19,836
341,888
31,596
332,692 £
2,564
164,536
351,990
131,596
10,102 £ 487,494
144,7LM)
10, 102
144,700 £

CITIZENS ADVICE SERVICE IN I"HREE IUVERS
30
Notes on the Accounts {contlnued)
18. Reconcillatlon of net income to net cash flow from operatinE activlties
2025
2024
Net movement in funds
Interest income
Increase in debtors and prepayments
I ncrease i n short term de posits
Increase/¢decreasel In creditors
(55.649}
(12,388}
{4.5701
(148, 198)
81,628
(139,1771
112,945)
(7,9951
30,836
90,343
199,377
862