North Warwickshire
Citizens Advice Bureau
(a company. limited b
&uarantee)
Trustees, Report and Financial Statements for the year ended
31 March 2024
Registered Company number 05154555
Registered Charity number 1105712
Registered Offlce:
The Parish Rooms
Welcome Street
Atherstone
Warwickshire
CV91DU

Contents
Contents
Chaiffs Statement
Report of the Trustees
Administrative Information
21
Independent Examiner's Report
Statement of Financial Activities
22
23
Balance Sheet
24
Principle Accounting Policies
Notes to the Financial Statements
26
29

Chair's Statement
As.this report demonstrates. North Warwickshire Citizens Advice (NWCA)
continues to provide the citizens of North Warwickshire with invaluable support,
w.hen they most need it. Our advice is available on a range of areas such as
b,enefit claims, debt advice, utilities managemenL housing consumer, legal and
r.elationship issues as well as giving direct support through charitable aid and
In. 202312024 NWCA has continued to provide core advice services across North
Warwickshire and the number of issues we have advised upon has increased
.again by over 10% in this year. Full details of the impact or value to clients of
NWCA can be found on pages 6-8. As you will see from the data, the benefits we
bring to North Warwickshire citizens help many people including those with
dependents, health problems, and people living in very deprived areas. Our work
also reaches all age ranges with over 30% of clients being over the age of 65.
In 202312024 NWCA has flourished and expanded Its sphere of business largely
due to new energy projects coming on stream, the largest of these being with the
national gas distribution company Cadent. Over 18% of our work now involves
utilities, consumer and financial capability issues and pages 11-15 of this report
'highlight the main aims and outcomes of these projects.
.We continue to offer advice servlces though face to face meetlngs, telephony and
dlgltal services, and outreach throughout North Warwickshire. Each channel
comes with varying levels of demand, complexity and financial commitments but,
i",,,,as our clients tell us, North Wanwickshire residents have very different needs such
. as access to transportation and digital communications. We intend to continue to
o.ffer this flexibility as far as resources allow in the foreseeable future.
Our partnership with other Warwlckshire Local Citizens Advice offlces (LCAS)
continues to grow and develop, with a number of shared servlces and facilities
Including joint appointments of staff, research and campaigning, Joint tralning and
telephony services. In 2024 we will also be working on a combined conference.
During the past year we have continued to enhance our premises and resources
by upgrading our disabled access and disabled toilet facilities, and completlng
general repairs and maintenance as well as updating digital and communications

As was the case last year the building improvements have been made possible by
grants from the United Kingdom Prosperity Fund matched by our own savings
whlch we have built up for this purpose. We are very grateful to North
Warwickshire Borough Council for their support and advice regarding repairs to
and reconfiguring the building and for allowing us to bid into the fund.
Core advice services are the bedrock of all LCAS. and we are able to provide these
service5 by prudent financial management, through subsidising them from other
project funds and because of the financial commitment and support from both
North Warwickshire Borough Council (NWBC) and Warwickshire County Council
(WCC). On behalf of the trustees, staff, volunteers, and clients I would like to take
this opportunity to thank officers and councillors for their continued endorsement
and assistance.
We contlnue to provlde good governance and achieved top marks in our
Leadershlp Assessment in December 2023 which was carried out by National
Citizens Advice. I would Ilke to express my gratitude to all trustees for their
ongoing support.
NWCA has expanded its charitable functions this year and we have taken on
several new staff to support this. Management and staff have worked tirelessly
and flexibly to cope with the increasing demand and workload. The Board of
Trustee5 would like to take this opportunity to record our sincere thanks and
appreciation for their dedication to NWCA and to the needs of the clients whom
we serve.
NWCA along wlth all other LCAS rely on volunteers to malntain Its servlces.
Volunteers are dedicated people who give their time freely and work hard,
sometlmes in very difficult circumstances. The Board of Trustees acknowledge
the invaluable service given by volunteers and we would like to express our
gratitude for their dedication to NWCA, thank them for their hard work and to
commend them for their public service.
Next year we will continue to provide core services, and in addition specialist
services such as energy and debt casework for the people of North Wanwickshire
along with meeting all our charitable objectives.
Dr Roger Minett- Chair, North Warwickshire Citizens
Advice

Report of the Trustees
The trustees are pleased to present their annual report together with the financial
statements of the Charity for the year ended 31 March 2024 which are 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 Articles of Association, and Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard for Smaller Entities.
Charitable Objectives and Activities
The objects of the Charity as set out in the Chariws governing document, the Articles of
Association, are to promote any charitable purpose, particularly for the benefit of the
community in North Warwickshire and surrounding areas and those contacting the
charity by telephone or electronically, by the advancement of education, the protection
and preservation of health and relief of poverty, sickness and distress.
The Trustees confirm that they have referred to the guidance contained in the Charity
Commission's general guidance on public benefit, when reviewing the Charity's aims
and objectives and in planning its future activities.

Delivery of Advice
At North Warwickshire Citizens Advice, we deliver advice through a variety of channels.
This provision optimises a client's access to our range of services in the most cost-
efficient way, whilst making sure that resources are available to the most vulnerable
clients.
A new service started in April 2023, where we are now part of a countywide telephony
service incorporating all three local offices - North Warwickshire Citizens Advice
(NWCA), Bedworth, Rugby and Nuneaton Citizen5 Advice Bureau (BRANCAB) and
Citizens Advice South Warwickshire (CASW), offering a streamlined service to the people
across the whole of Warwickshire.
Clients can also contact NWCA via email or by using the contact request form on our
website. We receive referrals from other local services, as well as users of our online
self-help information, available 24 hours a day1365 days per year via our national
website at www.citizensadvice.org.uk.
Clients can attend the office in Atherstone during opening hours where we operate a
triage system. Face-to-face appointments are available in Atherstone, and by
arrangement where possible at community venues across the borough.
We aim to provide our clients with the knowledge and confidence they need to find
their way forward, whoever they are and whatever their problem.
Our service is available for everyone. We are relied upon by people from all
backgrounds to assist them with their problems. We support people to develop the
ski115 and confidence to help themselves. We then utilise that evidence of the issues
presented by our clients to help bring about policy changes to benefit everyone.
The unique frontline evidence we collate is subsequently shared anonymously with
government, regulators and industry to highlight problems faced by our clients through
National Citizens Advice submissions. We can work together so that solutions can be
found to issues which people are regularly facing across a range of policy areas, These
include acce55 to justice, access to money and debt advice, enabling the benefit system
to work for people and protecting people from all forms of abuse.

The Impact of Advice
000
000
. 17.342 issues
2022-23
19.127 issues
2023-24
+10.3%
000 r>
5.6 Issues per enqulry
2022-23
+6.3%
7.1 issues per enqulry
2023-24
The number of issues we advised on increased from 17,342 to 19,127 in 2023-24
compared to the previous year, a 10.3 % increase. The previous year had seen an
18,30h increase in the number of issues our clients brought to us, which reflects the
ever-increasing complexity of our clients, situations.
The 6.30/0 Increase In issues per enquiry underlines this. Clients generally have
multiple, related issues, or are offered advice on related issues which will progress
them with the presenting or root issue for which they approached us. For example,
over half of the clients who we advised on Benefits issues were also advised on bills and
budgeting related matters such as saving money on energy bill5:
Ulililie5 1 romrnuDkoMMs
FiTran£i* seMce5 8 capability
Consbmer 8 $eThkes
Chamawa SUp￿rtI Food Banks
Houslr•J
Empb*fteDt
Heal￿ &comrNJndy cave
l R•lati￿nShi)s & faniiw
goods&

As is generally the case, the most common issues we helped clients Wlth were Benefits,
comprising 29.4% of all issues we helped with. Of these, Personal Independence
Payment and Universal Credit were the main topics, each with over 1,000 issues
advised on. Advice on benefits primarily comprises calculating entitlement and advising
on new claims or challenging decisions, but also considers the household's financial
Situation holistically by discussing bills, budgeting and debts.
The second most common issues were Utilities & Communications at 18.6%; the
proportional increase in Utilities, Consumer and Financial Capability related issues
demonstrates the successful expansion of our energy advice projects. The most
common issue in this category was practical energy efficiency advice, bLJt issues relating
to savings on water bills through social tariff and problems with meter5 or billing were
also prevalent.
In debt advice this year, Fuel Debt was the most common issue, surpassing Council
Tax Arrears for the first time in many years. The top debt issues were Fuel Debt (20¥0),
Council Tax Arrears (14%) and credit cards (9%). Rent arrears across all tenures
amounted to 9% of debt issues, with rent arrears to local authoritie5 being the most
prevalent of these.
Our Top l O Issues 2023-24
Beneflts
2. Utilltles & communications
3. Financlal service5 & capability
4. Consumer
1.5. Debt
6. Housing
7. Charities, grants & food
banks
8. Employment
9. Legal
l O. Relationships & fam i ly
Others

Our advice directly brings value to clients through helping them claim and retain
benefits and grants, helping them save money and helping them avoid payments they
are not liable for.
KEY OUTCOMES
Benefits gained. increased. or put back Into
payment
£1,019,718
Energy and budgeting savings
£340.008
Improved health & capaclty to manage
529
households
Charitable grants, goods and services
obtained
£47.262
Our advice reaches some of the most vulnerable populations in North Warwickshire.
People with disabilities, children or low incomes and isolated older people are
significantly more likely to need advice following critical life events or arising from the
cost-of-living crisis.
uaa
69.ovo
of our clients had a
disabllity or long-
term health
condition
27.9%
of our cllents had
dependent children
30.9%
23.7%
of our cllents Ilve In
the top 30% most
deprlved areas of
the country
of our clients were
of age 65 or above
ONS Indices of Multiple Deprivation 2019

Research and Campaigning
In recent years we have undertaken local research relating to financial issues affecting
our clients such as the cost-of-living crisis and food poverty. Our research is then
disseminated and used to influence the provision of local services and highlight issues
whicfcan
ave a IAas ing efftect on th-e local economy.
By campaigning for change, we contribute to improving the quality of life for our clients
and for those who have not used our services.
As part of this commitment, the three Warwickshire LCAS agreed to jointly fund a part-
time Social Policy Research and Campaigns Officer who started in this financial year.
Public Benefit and Volunteering
The problems our clients face can be stressful and pose barriers to their ability to go
about everyday tasks like working, keeping control of their finances, or forming and
maintaining personal relationships. Citizens Advice research shows that in addition to
financial value, our service improves the wellbeing of the people we see in many ways
Our advice also provides wider financial savings to Statutory services and society by:
tackling financial exclusion,
reducing homelessness,
alleviating problems which lead to, or exacerbate, health issues,
keeping people in work
Citizens Advice calculates the value of these savings using the Treasury-approved
methodology developed by New Economy. The calculations from evidence-led financial
model demonstrated that NWCA'S work with clients in 2023-2024 resulted in:
£Z3125Q savlngs for
the NHS
£925 savlngs for
the Local Authorlty
£9&￿35 savlngs for
local houslng
provlders
£L54Lfi42 savlngs
for the Department
for Work & Pensions
+451% increase
From 2022-3
+492% Increase
From 2022-3
+428% Increase
From 2022-3
+168% increase
From 2022-3.
These substantial increases compared to the previous year are primarily the result of
our successful energy advice projects, including budgeting, benefits and debt advice
helping clients to sustain their homes.

Citizens Advice volunteering has a positive impact on each volunteer's sense of self-
worth, their employability and their contribution to society, and research shows that
our volunteers benefit from a variety of personal improvements.
Our volunteers who give advice, and thereby support local communities and our
national network, gain new skills and improve their own personal development,
wellbeing and sense of community.
-T-his cotrtes-witlTassociated4inancial-benefits-to society by reducing-unemployment_and_.
demand for health services; research by National Citizens Advice shows the value of
volunteering at North Warwickshire Citizens Advice in 2023-24 was £159.354, a 50%
increase compared to the previous financial year.
Value of tlme donated
Voluiiteering time
Sklll development and employablllty
Gaining employment more
uickSy
Rero.iving a higher W¢ig,e dii?. to being mnre. skillp_d
Health and wellbelng
Increased life satisfaction
Improved mental health
TOTAL
Value (£) Stakeholder
105,340.
Citizens Advice off ice
Econom
Ec.onomy
Volunteer
NH5
159.354
Below: Map of North Warwickshire showing Lower Super Output Areas (LSOAS) by level
of deprivation, Our office is the red dot, located by one of the 10% most deprived
LSOAS in the country based on Office for National Statistics figures:
1¢) 2024 Mapbox C¢) Openstreetmap

Our Projects
In addition to offering a range of Citizens Advice services, NWCA also undertakes a
number of funded advice projects.
Cadent Energy Project (CEP)
.. Cadent
Your Gas Network
The Cadent Energy Project (CEP) provides one-to-one advice and support to clients with
energy related issues, particularly clients who are struggling to pay their bills.
The project offers a holistic approach to the delivery of energy advice. It is intended to
provide tailored energy advice and support to clients who are struggling to pay their
bills and/or need advice about energy related matters. They do not have to be in/or at
risk of fuel poverty to access the programme but many of the clients will be.
As part of this project, clients who are gas customers will be provided with information
on the dangers of carbon monoxide poisoning and offered a free carbon monoxide
monitor where applicable.
We offer a seamless service with the same adviser guiding the client through their
issues, apart from specialist debt advice which is provided by our in-house debt
specialist.
Advice areas covered include benefit checks, liaising with energy providers, fuel
vouchers, eligibility for the Priority Services Registers, EPC ratings, energy efficiency,
charitable grants, food bank assistance, disability benefit advice and help with
applications. The aim is to assist the client fully while integrating help to reduce their
energy expenditure.

The project aims are to provide advice resulting in:
Increase in clients, income and an understanding of how income maximisation
helps through benefits checks.
A reduction in energy expenditure as a result of energy saving measures
Increasing the clients, awareness of sources of support to help them with their
issues
Improvements in the clients, knowledge and confidence to deal with issues in the
future,
Improved awareness of the dangers of Carbon Monoxide poisoning and provision
of free Carbon Monoxide monitors where applicable
Energy Advice Programme (EAP)
This project delivers a tailored energy sessionls to
individuals who are in/likely to be at risk of fuel poverty.
Clients who are struggling to pay their fuel bills, those
who have pre-payment meters and those clients who have less energy efficient homes
are most likely to benefit from our service.
Each appointment covers the following advice areas:
Identify any eligible benefits not claimed
Dealing with fuel debt and working with the energy provider
Energy efficiency and energy grants including EPC'S
Eligibility for the Priority Service Register
Relief from fuel poverty
Our target audience has traditionally been found in the most vulnerable sectors of our
local community. These include the elderly, those that are disabled and families
struggling to make ends meet.
citlzens
advice
North
Warwickshire
12

Energy Outreach Project (EOP)
NWCA advisers attended a number of community venues and delivered energy advice
sessions to groups of consumers. A number of these attendees then continued to
receive advice under one of our energy projects for individuals, either EAP..o.ithe
Cadent Energy Project. Some clients a150 went on to receive support from our general
advice service or debt specialist.
The target audiences for these generic energy advice sessions were vulnerable groups
such as those with disabilities, those who struggle to communicate with their energy
provider and people on a very low income. This year we expanded our network of local
agencies we worked with and delivered sessions at community venues such as sports
clubs and churches.
Arley and Ansley Big Local Partnership Advice Project
o Nn51ep&
We are funded to deploy a fully trained generalist adviser to
provide advice in the Arley and Ansley area. During the financial
year clients were provided with advice on a wide range of subjects
including welfare benefits, food bank applications and help with budgeting. The project
provided dedicated support with Attendance Allowance/ESA/PIP/DLA forms
As part of this project we manage a Hardship Fund on behalf of the funder to monitor
and approve applications from households for items to improve their quality of life
such as a new cooker or washing machine.
13

Making Every Contact Count (MECC)
NWCA will continue to deliver MECC courses across Warwickshire to healthcare
professionals, local authority housing and social care teams, family centres, charities,
volunteer groups and schools.
MECC training is used nationally to assist with the public health message to ease the
burden on the NHS by considering early prevention. The course has been designed to
enable workers to spot signs and triggers in their dealings with clients, which might be
having a negative impact on the clients, physical health or mental health. Although the
training is designed to be delivered face-to-face it was adapted for delivery via Zoom to
manage Covid-19 restrictions. Organisations requesting the training preferred remote
delivery so therefore this method has been adopted.
Funded and developed by Warwickshire County Council
(WCC), MECC delivered by NWCA and WCC working with
Public Health England and Health Education England, to
produce the training and a range of resources.
Warwickshire
County Council
Money and Pension Service Project (MaPS)
Money &
Pensions
Service
We are funded to provide a regulated debt advice
service through the appointment of a full-time debt
adviser.
The adviser offers an information and full debt advice service to individual clients,
looking at their income and expenditure and possible debt solutions. The adviser has
access to the Breathing Space scheme, can liaise with creditors, and will advise on
eligibility and suitability for a debt relief order if appropriate.
All of this is a free service to the client providing them with as many options to deal with
their debt as possible. Our generalist advisers are also trained to assess debt
emergencies and facilitate referrals to the MaPS service for any clients approaching us
from drop-in or met at outreach events to ensure that anyone who needs it has access
to debt advice.

Community Pantries Project
A project led by Feed the Hungry and funded by
Warwickshire County Council, which NWCA
delivers in partnership with BRANCAB and
CASW,
minqham
The project established three community
pantries in New Arley, Camp Hill and Lillington.
The pantries provide access to food for a
membership fee of £5 per visit. This provides a
dignified shopping experience of quality food
for people in crisis, and access to wrap-around
family support by Citizens Advice and the WCC
Family Information Service.
NWCA attends the New Arley pantry, where a
generalist adviser assists members between 10.30am to 2.30pm every Thursday.
Members who need ongoing assistance such as benefits advice and appeals or
budgeting and energy advice receive follow up appointments and ongoing support.
Most pantry customers who engage with Citizens Advice have multiple issues, often
with complex cases involving multiple agencies, reflecting the deep impact of the cost-
of-living-crisis on their living situations.
Engagement at the pantries is promoted by referrals
from children's centres, schools and community
centres, and several refugee families have accessed
our support through this channel.
Warwickshire
County Councll

Future Plans
With the support of all partners including NWBC, WCC, other LCAS and local services,
we will continue to deliver a comprehensive, good quality, local and efficient service
and to meet our national obligations.
We will continue to work with partners to develop new ways to support the needs of
the local-community-irrcostreffertiiie and sust7inable ways-that- are-accessible-to tll,
Fundraising strategy
Our stated intention is to meet local need5 by providing clear advice and information
services, which are:
Accessible
Understandable
Relevant and accurate
Meet quality standards
WCC and NWBC provide funding for our core services by means of commissioned
services or service level agreements.
All our other funding is obtained by projects to fund particular charitable objectives, in
line with our Strategic Business Plan.
NWCA does not have any agreements with professional fundraisers. We do not ask
clients for donations or charge for any client services.

Financial Review
During the year, the Charity's total income amounted to £448,707 (2022-23: £299,949).
As shown in notes 1 and 2 to the Accounts.
Total expenditure for the year rose to £352,034 (2022-23", £300,510), due to the
-exp_a nsi.onAL&ovRLaLen.ergy_.projects..includi ng our. successf.ul..n.ew-project f.u nded_tLy
Cadent.
We have continued to adapt our technology and working practices in response to the
cost-of-living crisis, and over the course of the year have now fully staffed our office and
have returned to pre-COVID face to face service hours.
We are pleased to report that this year successful funding bids resulted in a net income
of £96,673, an increase compared to 2021-22's deficit of £561. Based on expected
income and expenditure and reserves for the financial year 2024-25 and beyond, the
Trustees consider that the Charity has adequate resources to maintain its ongoing work
and to keep reserves at a satisfactory level.
We continue to build partnerships and develop joint bids for future funding, but it
should be noted that there are a large number of organisations competing for a smaller
amount of funding.
17

Reserves Policy
This Reserves Policy is monitored and reviewed by the Trustees annually.
Restricted Reserves
These are restricted b the donor or funder and cannot be used for general purposes
of the Charity. Their existence, and the sums of money therein, do not imply that there
has been an underspend, but may result from a variety of circumstances including
timing differences between NWCA'S financial year and the funding year of the project
concerned. Restricted Reserves are set out at note 8 to the Accounts.
Unrestricted Reserves
Unrestricted Reserves are available for any of the Charitys purposes and are safely
above the minimum set out in the current reserves policy.
Unrestricted Reserves at the year-end consisted of £324,190 General funds and
£100,000 Designated funds.
General Reserves
The Charity's policy is that its General Reserves should exceed the aggregate of six
months, forecast operating costs", and a realistic estimate of exceptional expenditure
which could occur in the following 12 months.
As a matter of routine, the optimum level of Unrestricted Reserves is reviewed annually,
in the light of increasing property, and other, costs; operating demands, including
changing patterns of demand arising from the pandemic; and the future strategy of the
Charity,
Designated Reserves
Part of the Unrestricted Reserves have been designated for specific purposes, and
these are set out at note 9 to the Accounts.
18

Risk Management
The Trustees have a duty to identify and review the risks to which the Charity is
exposed and to ensure appropriate controls are in place to provide reasonable
assurance against fraud and other identified risks.
The Trustees have a risk management strategy, which comprises:
Regular reviews of the risks the Charity may face
The establishment of systems and procedures to mitigate those risks
In the event that those risks materialise there are procedures to minimize the potential
impact. Where risks require emergency measures, such as closure of premises for
measures to prevent a pandemic, pivotal members of the board will:
make swift, informed decisions;
provide direction to managers,.
provide direction to staff;
allocate or re-allocate resources;
issue internal and external communications
be easily accessible and contactable.
The Charity ha5 the support of National Citizens Advice in the event of any serious risks
being identified.
19

Structure. Governance and Management
Governing Document
North Warwickshire Citizens Advice Bureau is a company limited by guarantee and
governed by its Articles of Association. The Company is a registered charity.
Organisational structure
The Board of Trustees administers the Charity and meets at least four times per
year.
A Chief Executive Officer, is appointed by the Board and delegated to manage the
day-to-day operations of the Charity.
Recruitment and Appointment of Trustees
The Articles provide for three to 15 trustees who are elected at an AGM or
appointed by the Board after nomination by the Chair and/or trustees.
Trustees retire at the third AGM after their election, re-election, or appointment,
and are eligible for re-election. New trustees benefit from the Board's Induction
Procedure.
Related parties
The Charity has a close working relationship with NWBC and with WCC, both of
which provide essential funding in return for services provided by the Charity.
We also work in partnership with other LCAS, notably BRANCAB and CASW, to
provide core services and in relation to specific projects.
20

Administrative Information
Trustees during the year:
Roger Minett (Chair)
Lorraine Teague (Vice Chair)
David-Ston&-
Marian Humphreys
lan Gordon
Tim Grimes - Resigned, 3rd April 2023
Christopher Wat50n
th
Emma Willis - Resigned, 6 July 2023
th
Anne Bufton-McCoy- Resigned, 6 JLJIY 2023
Graham Scott
Charity Number:
1105712
Company Number:
05154555
Registered Office:
The Parish Rooms
Welcome Street
Atherstone
Warwickshire
CV91DU
Registered Name:
North Warwickshire Citizens Advice Bureau
Independent Examiner:
Mairead Montague
Montague Accounting Services
Poachers Cottage
Brewers Lane
Badsey, Evesham
WR117EU
Bankers:
HSBC Bank plc
3A Queens Road
Nuneaton
Warwickshlre
CVI 15JL
Approved by the Trustees and signed on their behalf by..
Chair of Trustees
Date:
21

Independent Examiner's Report to the
Trustees of North Warwickshire
Citizens Advice Bureau (the Company)
-"l-reYurtrt(Ah￿Char[tytrustEes-Olrm￿eXamInation-ofr the accounts of..t.he.Company.fer-t.he-year-__.._
ended 31 March 2023 which are set out on pages 23 to 37.
Responsibilities and basis of report
As the charity trustees of the Company (and also its directors for the purpose5 of company law)
you are responsible for the preparation of the accounts in accordance with the requirements of
the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the accounts of the Company are not required to be audited under
Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my
examination of your charitls accounts as carried out under section 145 of the Charities Act 2011
(the 2011 Act). In carrying out my examination I have followed the Directions given by the Charity
Commission under section 145{5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by section 386 of
the 2006 Act,, or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts sive a 'true and fair vieKV which is not a matter
considered as part of an independent examination,, or
4, the account5 have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to
charities preparing their accounts ir) accordance with the Financial Reporting Standard
appllcable in the UK and Republic of Ireland (FR5102).
I have no concerns and have come across no matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Mairead Montague, BA {Hons Accounting & Finance)
Member of Association of Accounting Technicians, Associate ACIE
Montague Accounting Services
Date:
22

Statement of Financial Activities (including
and income & expenditure account)
Unrestricted Restricted
funds
fund5
2024
Total
funds
Tota I
funds
2023
Note
Income from:
Donations and Legacies
Charitable Activities
Investments
100
129,962
5,766
100
552
312,879 442,841 297,977
5,766
1,420
Total income
135,828
312,879 448,707 299,949
Expenditure on:
Raising funds
Charitable Activities
15,070
155,636
15,070
15,070
181,328 336,964 285,440
Total expenditure
170,706
181,328 352,034 300,510
Net incomelcexpenditure)
Transfers
(34,878)
131,551 96,673
(561)
54,513
(54,513)
Net movement in funds
Reconciliation of funds:
19,635
77,038 96,673
(561)
Total funds brought forward
Total funds carried forward
404,555
31,000 435,555 436,116
424,190
108,038 532,228 435,555
The statement of financial activities includes all gains and losses recognised in the
year. All income and expenditure derive from continuing activities.
23

Balance sheet
Notes
2024
2023
Fixed Assets
Tangible assets
172,366 106,052
Current Assets
Debtors
Cash at bank and in hand
36,577
33,131
344,184 330,571
380,761 363,702
Current Liabilities
Creditors: amounts falling due within one
year
(20,899) {34,199)
Net current as5etS
359,862 329,503
Net assets
532,228 435,555
Funds of the charity:
Restricted Funds
Unrestricted Reserves
general reserves
designated reserves
108,040
31,000
324,188 349,555
100,000
55,000
424,188 404,521
Total Charity funds
532,228 435,555
The accompanying accounting policies and notes form part of these financial
statements.
24

Balance sheet continued
For the year ended 31 March 2024, the companywas entitled to exemption from audit
undeTrsection-+7-Fofthe Companies Act 2006-relating to small c(ympanies.""""""
(a) The members have not required the charitable company to obtain an audit of its
financial statements for the year in question in accordance with section 476 of the
Companies Act 2006 - however, in accordance with section 145 of the Charities Act
2011 the financial statements have been examined by an independent examiner,
whose report appears on page 19.
(b) The directors/trustees acknowledge their responsibility for complying with the
requirements of the Companies Act with respect to accounting records and the
preparation of accounts.
These financial statements have been prepared in accordance with the provisions
applicable to companies subject to the small companies, regime.
Approved by the Trustees and signed on their behalf by:
Dr Roger Minett, Chair of Trustees
Date:
25

Principal accounting policies
Status of the Company
The charitable company is limited by guarantee and does not have share capital.
Fhe-14ability-@f member.Fis-lTrmited-t@-EFper-member.-_..
The principal accounting policies adopted, judgements and key sources of estimation
uncertainty in the preparation of the financial statements are as follows:
Basis of Preparation
The financial statements have been prepared in accordance with Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS102) (updated 1 January 2019)-
(Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS102) and the Companies Act 2006.
North Warwickshire Citizens Advice Bureau meets the definition of a public benefit
entity under FRS102 by providing advocacy, advice and information to the residents
of Warwickshire. Assets and liabilities are initially recognised at historical cost or
transaction value unless otherwise stated in the relevant accounting policy note(s).
Going Concern Statement
The financial statements have been prepared on a going concern basis which
assumes that the Charitable Company will continue to operate, The validity of this
assumption is dependent upon the continuance of support from the Charitable
Company's key grant funders and in response to the progress made by the
Charitable Company in pursuing a viable budget including the obtaining of further
grants and other funds. The Charitable Company's current business plan shows that
the Charitable Company will be able to operate in the foreseeable future. Based on
this understanding, the directors believe that it remains appropriate to prepare the
financial statements on a going concern basis. The financial statements do not
include any adjustments, which would result from the basis of preparation being
inappropriate.
26

Funds
General accumulated funds are unrestricted funds available for general purposes and
include funds designated for a particular purpose; the use of such funds remains at
the discretion of the trustees.
Restricted funds are funds subject to conditions imposed by the donor or by specific
terms of the appeal under which the funds are raised. The restrictive conditions are
binding upon the Charitable Company.
Income
Items of income are recognised and included in the accounts when all of the
following criteria are met:
the charity has entitlement to the funds;
any performance condition5 attached to the item(s) of income have been met
or are fully within the control of the charity;
there is sufficient certainty that receipt of the income is considered probable,.
and
the amount can be measured reliably.
Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a
payment to a third party, it is probable that settlement will be required and the
amount of the obligation can be measured reliably.
Expenditure is classified under the following activity headings:
Costs of raising funds comprise an allocation of costs of staff involved in the
raising of funds for the charity,.
Expenditure on charitable activities includes the direct costs of projerts and
activities undertaken to further the purposes of the charity and their
associated support and governance costs.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure
was incurred,
27

Tangible Fixed Assets
Depreciation is provided at a rate calculated to write off the cost on a straight-line basis
over a period of less than the estimated useful life of the assets as follows:
Land and buildings
Fixtures, fittings and equipment
Fixed assets are capitalised when their costs exceed:
50 years
2-3 years
£500.
Debtors
Trade and other debtors are recognised at the settlement amount due after any
trade discount offered. Prepayments are valued at the amount prepaid after taking
account of any trade discounts due.
Cash at Bank and in Hand
Cash at bank and cash in hand includes cash and short term highly liquid
investments with a short maturity of three months or less from the date of
acquisition or opening of the deposit or similar account.
Credltors and Provlslons
Creditors and provisions are recognised where the charity has a present obligation
resulting from a past event that will probably result in the transfer of funds to a third
party and the amount due to settle the obligation can be measured or estimated
reliably. Creditors and provisions are normally recognised at their settlement
amount after allowing for any trade discounts due.
Deferred Income
Income is deferred when monies are received in advance relating to projects
commencing after the financial year where the contract period is specified by the
funder.
Taxation
As a registered charity no provision is considered necessary for taxation.
28

Notes to the financial statements
1. Income from Donations and Legacies
2024
2023
Un restricted:
o-st-code Lot
Other small donations and grants
100
100
552
552
2. Income from Charitable Activities
2024
2023
Unrestricted:
Warwickshire County Council
North Warwickshire Borough Council
North Warwickshire Borough Council - COVID responder post
Citizens Advice Bureau - Energy projects
Other project funding
Other income
57,096 57,096
31,600 31,000
40,000
26,454
40,966 32,276
300
837
129,962 187,763
Restricted:
Citizens Advice - EAP
Bedworth, Rugby & Nuneaton CAB- Breakthrough project
Money & Pension Service - Debt advice
Leys- Hardship fund
Nuneaton & Bedworth - Green Deal
Cadent
North Warwickshire Borough Council- property grant
Citizens Advice Bureau - Telephony grant
Octopus
Pricilla Gent
70,532 11,800
37,441
50,314 47,623
2,750
10,600
101,833
60,000
15,000
14,700
500
312,379 110,214
Total
442,841 297,977
3. Expenditure
2024
Total
2023
Total
Wages and salaries
Premises running costs
Off ice costs
Sundries
Training
Motor and travel expenses
234,784 245,297
32,520 20,961
18,487 18,510
992
2,565
6,239
4,012
3,125
909
29

t)epreciation
Independent examiners fee
Other governance costs
Partnership costs
5,922
1,000
2,695
31,200
6,146
1,000
1,110
Total
336,964 266,023
2024
2023
Costs of raising funds comprise:
Allocation of salary costs
15,070 1 5,070
Expenditure on charitable activities includes £181,328 (2023: £128,440) in relation to
projects funded by restricted income.
4. Analysis of Staff Costs. Trustee Remuneration and Expenses
2024
2023
Salaries and wages
National Insurance
Pension costs
228,295 227,132
12,852 14,190
3,997
3,975
Total
245,144 245,297
The Company employed on average 8.9 (2023: 7.9) staff during the year,
No employees had benefits in excess of £60,000 (2023: nil). Pension costs are allocated
to activities in proportion to the related staffing costs incurred.
The charitable company's trustees were not paid nor received any other benefits from
employment with the Charity in the year. Trustee expenses of £0 were reimbursed to
Trustees during the year (2023: £205).
The key management personnel of the Charity comprised the Trustees, the Chief
Executive, the Deputy, and Advice Services Manager. The remuneration of key
management personnel (including pension contributions) for the year £117,768 (2023:
£106,067),
30

5. Tangible fixed assets
Fixture,
Fittin
Equipment
Land &
buildings
Cost
At beginning of year
Additions
91,912
3,386
116,444 208,356
68,850 72,236
At end of year
95,298
185,294 280,592
Depreciation
At beginning of year
Charge for the year
89,491
3,550
12,812 102,303
2,373
5,923
At end of year
93,041
15,185 108,226
Net Book Value
At 31 March 2024
2,257
170,109 172,366
At 31 March 2023
2,420
103,632 106,052
6. Debtors
2024
2023
Grants and donation5 receivable
Prepayments
Other debtors
29,977 28,725
6,600
4,406
36,577 33,131
31

7. Creditors: amounts falling due within one year
2024
2023
Taxation and social security
Accruals
Deferred income
otheTr￿d1tTh5
863
10,648
3,562
8,580
15,000
-_7-,05
20,899 35,199
Movements in deferred income are as follows:
At beginning of year
Released to income in year
Deferred in year
15,000
(15,000)
At end of year
Deferred income relates to income received in advance of work carried out and
is deferred to match the costs of the relevant expenditure.
32

8. Restricted Funds
The income funds of the charity include restricted funds comprising the following
amounts, which have been applied for specific purposes:
"TrOZ4-Movement-in Funds
Balance
at
beginning
of year Income
Balance
at end
Expenditure Transfers of year
Citizens Advice- EAP
CA South Warks- MECC
Priscilla Gent
Coventry CAB - Quality
of Life Fund
Money & Pension
Service - Debt Advice
Leys Hardship Fund
Green Deal - Windows
Upgrade
Cadent
BRANCAB Telephony
Octopus Energy Grant
NWBC Access Grant
Total
4,033 70,532
14,927
212
(58,744)
15,821
14,927
662
500
(50)
594
{85)
509
6,826 50,314
3,354
(40,377)
(350)
16,763
3,004
1,054
{1,054)
(65,668)
(15,000)
101,833
15,000
14,700
60,000
30,100 312,879
36,165
14,700
(54,513)
5,487
(181,328) (54,513) 108,038
33

2023 Movement in Funds
Balance
at
beginning
of year Income Expenditure
Balanc
Transfer
at end
of year
CitizenFAdvice- EA
CA South Warks-
MECC
Breakthrough Project
Priscilla Gent
Coventry CAB - Quality
of Life Fund
Money & Pension
Service- Debt Advice
Leys Hardship Fund
Green Deal - Windows
Upgrade
Total
4-025 1-F800._
22,210
(7,283)
(56,851)
14,927
37,441
19,410
212
212
883
(289)
594
47,623
2,750
(40,797)
(1,646)
6,826
3,354
2,250
10,600
29,580 110,214
{9,546)
(128,204)
1,054
19,410 30,100
Energy Advice Programme
The fund is targeted at individuals who would be classed as being in fuel poverty or
most likely to be at risk of fuel poverty.
Making Every Contact Count (MECC)
MECC funds training which is used nationally to assist with the public health message to
ease the burden on the NHS by considering early prevention
Breakthrough Project
National Lottery Community Fund and European Social Fund. NWCA is funded as part
of the Breakthrough programme that operates across Coventry and Warwickshire. This
project helps the unemployed and economically inactive across Coventry and
Warwickshire tackle financial barriers that they face to gaining and sustaining
employment, to accessing education and training, and taking a full and active role in
their local community.
Baron Davenport/Priscilla GentlQuality of Life Funds/Leys Hardship Fund
These funds provide emergency payments to eligible clients, in crisis or financial need.
Money and Pen5ion5 Service Debt Advi50r
A project to train a Debt Advisor to deliver debt advice through the MAPS debt advice
project.
34

Green Deal- Nuneaton & Bedworth Borough Council
Funding to improve the Parish Rooms and make the building more energy efficient with
the renovation of existing windows.
Cadent
ect which offers an holistic ap.proach to energy. advice.
ro
BRANCAB Telephony
A telephony project covering the whole of Warwickshire delivered by the three Citizens
Advice offices - BRANCAB, Citizens Advice South Warwickshire and North Warwickshire
Citizens Advice.
Octopus
An additional funded project covering the Energy Advice Project (EAP) from October
2023 for six months.
North Warwickshire Borough Council - access grant
Via two successful bids through the UK Shared Prosperity Fund {SPF), two grants of
£15,000 and £45,000 were awarded to the office. The £15k was provided for renovation
of the building including rear windows. The £45k was provided to install disabled toilet
facilities, improve level access at the rear including pathing in the car park, and specific
appointment space and parking provision for disabled clients with mobility
impairments.
9. Designated funds
Funds totalling £54,000 have been designated by Trustees. These funds comprise:
Core Service Fund (£20,000) to support core services and to look into ways of
maintaining the efficiency of core services;
Internal Development and Investment Fund (£25,000), to maintain the
operating capacity of the office including infrastructure and IT,.
Building Maintenance (£9,000).
35

10. Analysis of net assets between funds
Restricted Unrestricted
funds
funds
2024
Total
Fixed assets-"_
Current assets
Current liabilities
-1.72-366 1.72166
230,925 338,963
(20,899) (20,899)
108,038
Total funds
108,038
424,190 532,228
Restricted Unrestricted
funds
funds
2023
Total
Fixed assets
Current assets
Current liabilities
106,052 106,052
332,702 363,702
(34,199) (34,199)
31,000
Total funds
31,000
404,555 435,555
11. Controlling Interests
The Charity is controlled by the Trustees.
12. Related Party Transactions
There were no transactions with related parties during 2023-24.
13. Pension commitments
The Charity has a pension scheme for employees with the People's Pension. The scheme
is a money purchase scheme for individual employees. Assets are held separately by the
scheme, and pension costs are charged as incurred. The pension costs incurred by the
Charity in respect of this scheme for the year were £3,997 (2023: £3,975), Contributions
outstanding at the year-end were (£14) (2023.. £599)
36

14. Comparative statement of financial activities
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Income
onations ancfiegacies
Charitable Activities
552
187,763
110,214 297,277
Investments
1,420
1,420
Total income
189,735
110,214 299,949
Expenditure
Costs of raising funds
Charitable Activities
15,070
157,236
15,070
128,204 285,204
Total expenditure
172,306
128,204 300,510
Net income for year
Transfers between funds
Net movement in funds
17,429
(19,410)
(1,981)
(17,990)
19,410
1,420
{561)
(561)
Reconciliation of funds:
Total funds brought forward
406,536
29,580 436,116
Total funds carried forward
404,555
31,000 435,555
37