Charity Registration No. 1106631
Company Registration No. 05252247 {England and Wales)
CITIZENS ADVICE SOUTH WARWICKSHIRE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

CITIZENS ADVICE SOUTH WARWICKSHIRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Y Hunter
G Fitzgerald
l M Stark
H J Serrano
K A Payne
L Pound
S Lightfoot
J Whitehill
K Kalsi
(Appointed 24 January 20241
(Appointed 24 January 20241
(Appointed 24 January 20241
Secretary & CEO
J A Robinson
Charity number
1106631
Company number
05252247
Registered office
10 Hamilton Terrace
Leamington Spa
Warwickshire
CV32 4LY
Auditor
Burgl5 & Bullock
8 Elm Court
Arden Street
Stratford upon Avon
CV37 6PA

CITIZENS ADVICE SOUTH WARWICKSHIRE
CONTENTS
Page
Trustees, report
Statement of Trustees, responsibilities
io
Independent auditor's report
11-15
Statement of financial artivities
16-17
Balance sheet
18
Statement of cash flows
19
Notes to the financial staternents
20-35

CITIZENS ADVICE SOUTH WARWICKSHIRE
TRUSTEES, REPORT (INCLUDING DIRECTOR5, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note I to
the financial statements and comply with the charity's Memorandum and Articles of Association, the
Companies Act 2006 and '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 IFRS 1021" las amended for accounting periods commencing
from l January 2019).
Objectives and activities
The year ending 31st March 2024 has been a momentous one for Citizens Advice South Warwickshire ICASW}
in terms of both our strategic development and our impact on clients. During a time of social upheaval and
the pernicious impact of the cost of living crisis, our services across all access channels have been in high
demand. We have overhauled our organisation, with committed support from our stakeholders, in order to
provide highly responsive and accessible services for clients across the South Warwickshire area. The
continued impact of high food and fuel prices, insecure housing, the considerable impact on mental health of
world news, and many other economic drivers, have had an effect on our clients across every age
demographic. As an organisation we have moved fast. changing both our operating model and the way in
which we target resources, to ensure we are able to help as many people as possible.
Citizens Advice South Worwickshire seeks to provide free, independent, confidential and impGrtiol odvice to
everyone on their rights ond responsibilities. We volue diversityi promote equality and challenge
discrimination.
Our organisation has changed in the past 12 months. We closed the Stratford-upon- Avon office, which was
both expensive and not fit for our purposes, and instead co-located our services with Stratford District
Council, in their office building. right in the centre of Stratford. With no charge for the use of the space. we
have been able to offer a daily drop in service. led by volunteer Generalist Advisors, Monday-Friday from
10am-2pm. This service is accessed by many more people, and the ease of access to the building ensures we
can meet the needs of our most vulnerable clients. We are very grateful for the support of the Council, who
are one of our key funders.
We retain a team of Caseworkers in Stratford-upon-Avon and the surrounding areas, who operate in our
Targeted Services. The team runs externally funded projects which offer advice to our more complex clients,
often via home visiting, and we have been able to secure space at Venture House in Stratford, thanks to the
support of Stratford Town Trust, so that our workers can 'hot desk, from the community building, and have
meeting space to see clients. Targeted Services in CASW include Reach Out and Help IROAHI in Stratford and
the Court Desk 5UPPOrt {thank5 to Stratford District Councill- the foodbank collaboration with Stratford
Foodbank,. MAPS projett (debt support), Advice Action Empower Warwick (thanks to Oken Trust, The King
Henry Vlll Endowed Trust and Warwick Town Council).
All central services, including HR, Payroll and Finance. are delivered from our Leamington Spa office lon
Hamilton Terrace), where we have been based for many years. The lease 15 in the process of being renewed,
and we are grateful for the help from Warwick Distritt Council. The building has had a Small investment to
upgrade and redecorate, and we deliver a drop-in service on Tuesdays and Wednesdays, with appointments
on site acr05S the week. These face to face services are delivered by our valued team of volunteer Generalist
Advisors and we are seeing more clients every week.

CITIZENS ADVICE SOUTH WARWICKSHIRE
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
Leamington is also the location of our Telephony service, which we launched in May 2023. This is a
collaboration with Bedworth, Rugby & Nuneaton Cit12ens Advice IBRANCABI, who operate a hub in Bedworth
and North Warwickshire, who support the service with volunteers. The service is funded by Warwickshire
County Council, and offers a single accessible telephone number across the County, with paid staff and
volunteers delivering telephone advice every day from 9am 4pm. This service has taken 10,750 calls up to
the end of March 2024, and in 90% of cases we are able to meet all advice needs on the telephone. Those
clients for whom English is a second language, or who have other access issues, or very complex needs, are
offered a face to face appointment to see an Advisor.
The service has been very successful, with almost 60% of demand being met, and we have funding in place
until the end of the financial year in 2025. Work is underway for continuation funding to keep this very
important and reliable service in place for our clients, and it demonstrates our commitment to partnership
working. Our collaboration with BRANCAB and North Warwickshire enables us all to share costs for key staff.
and to stretch our resources further. It also enables us to respond to more funding opportunities, which
builds our resilience for the future. The dedicated services of our shared Operations Manager since June
2022 has made an enormous contribution to our organisational development, and strengthens the
partnership between the two CEOS, and the wider supervision and volunteer training team. Huge thanks
must go to these staff for their flexibility and commitment.
There are other ways for people to contatt us: we offer advice sessions at a range of external locations,
where clients can avoid the need to travel into town centre locations to see us. These are funded by some of
our Town and Parish Councils and other local funders {Warwick Relief in Need for example). In the past year
we have launched services at Fred Winter Centre in Stratford, and Brunswick Hub in Leamington (thanks to
UK Shared Prosperity Fund funding from Warwick District Council). and we also offer services at the following
locations:
Alcester
Bidford
Brunswick
Studley
Kenilworth
Shire Hall Warwick
Southam
The Sydni Centre
Wellesbourne
We also deliver services from the Community Pantry in Lillington two days per week. This very successful
collaboration with Feed the Hungry, and funded by Warwickshire County Council. has encouraged 700 people
to become members (Q3 2023-2024). and supported over 1500 clients. Funding is in place for a further two
years for this really critical support.
We could not deliver our services without the enduring support of many long standing funding bodies and
local authorities. At a time when Counci15 are under considerable pressure, and other funders are receiving
huge demand from the charitable settor, we ￿rna1n grateful for their continued commitment.

CITIZENS ADVICE SOUTH WARWICKSHIRE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Volunteers
We remain a volunteer led organisation and we have spent time this financial year investing in the training
and support of many new volunteers, thanks in no small part to funding received from the National Lottery
'Back on Track, fund, which enabled us to start 20 new volunteers on their journey, with the IT equipment
and training they need to be successful. This funding, which supported core costs , has been a game changer
for us in this financial year, and has allowed us to strategically deploy considerable capital resources to roll
out our training to more volunteers. The volunteer training programme lasts for around 6 months, and the
programme is designed to be replicated across the whole county, meaning we can maximise training
resources with other local offices. Our Training Officer is leading this work across the County, and ensuring
we have the volunteers we need to continue to support more people who need our advice.
Strategic Direction & Public Benefit
As part of our national Citizens Advice Leadership Self Assessment inspection held in 2023, a new Strategic
Business Plan was created with the following objectives under our Transformation Programme:
Our Service Model - our operating model and projerts
Meeting the demand from clients where, how and when it is needed most, and reducing back office
costs
Our People- Culture and Leadershlp
Creating a diverse, thriving environment by attracting, training, developing and retaining our staff
and volunteers
Our Infrastructure- Buildings and IT
Ensuring our IT, systems and venues are fit for purpose, well supported and maintained
Our Finances- our financial model and fundraising strategy
Maximising our income streams, making our service delivery more efficient and reducing our deficit
Our Quality - maintaining high quality services for our clients
Following a successful staff and volunteer awayday, we created a 'Plon on a Page, which was an accessible
way for staff and volunteers to understand our direction of travel. The Strategic Business Plan for our very
succe55ful inspection in the summer of 2023 will be refreshed in 2024, and we will have a new Plan on a Page
for this coming financial year. Coupled with our newly launched CASW Values, the organisation is now in an
excellent position to offer both career opportunities, and volunteering opportunities in this sector. Our
commitment to staff has seen us invest 5% in salary increases, coupled with a review of other Terms &
Conditions, including the annual leave entitlement. There is more work for us to do to be an 'Employer of
Choice, in warwicksh1￿, and that is our aim. However, CASW pays among the highest salaries across all roles
in the sector {evidenced from National Citizens Advice Pay & Benefits Data 2023 and 2024), reflecting the
value of our staff, and the importance we place on their daily commitment to our clients.This is also reflected
in the work we do to celebrate staff and volunteers acr055 the year- in June 2023 we held a Volunteer Tea
Party during Volunteers Week, and staff social events both in August and December. Every month the Chief
Executive Officer and management team produce a Staff and Volunteer Start the Month Newsletter, which
has improved communication across the organisation, and which includes updates from across our services,
and celebrates our achievements both individually and a5 a wider team.

CITIZENS ADVICE SOUTH WARWICKSHIRE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and performance
Overall Service Delivery
As indicated we have improved and extended our service during 2023-2024, seeing more clients in person.
on the telephone and at our drop in services in Stratford and Leamington Spa. In the financial year ltt April
2023 - 31st March 2024 8,460 clients were helped (compared with 4,506 in 2022-20231, CASW offices and
outreaches opened 10,116 cases and undertook 31,620 activities to support these clients. The total issues
dealt with were 39,398 and the top five issues were Benefit5 and tax credits; Universal Credit; Housing
Employment and Debt.
The total income gain for these clients was an incredible £7,406,778
Number of volunteers on average through the year- 54
Number of staff working through the year: 21 FTE on average
Charitable support available to clients
In the dynamic landscape of individual grant funding, CASW is in the very privileged position of both
holding several grant funding pots internally on behalf of various funders, as well as having the ability
to access additional funding from external agencies.
Having dirett access to individual grant funding which improves the lives of our clients, together with
the effective management and administration of these funds is an essential lynchpin for the
organisation and provides an invaluable service to the wider community of South Warwickshire. CASW
holds and administers a number of funds on behalf of various charities. At present the funds are
administered primarily by a volunteer who dedicates two days a week to this invaluable provision and
is overseen by our Grants Oversight Officer.

CITIZENS ADVICE SOUTH WARWICKSHIRE
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Research & Campaigns
A twin aim for every Citizens Advice is to champion the Client's voice at a local and national level, and
this is through our crucial Research & Campaigns function. The local offices in Warwickshire have
collaborated on a shared role focused on Research. Campaigns and Social Policy, and drawing together
this work across the County. Our officer started in June 2023, The overarching aims were to:
-Hear the voices of our clients, Gnd ourfront line advisers, and moke those voices heard by local and national
decision-makers and influencers..
This role co-ordinates both internal and external activity, building our knowledge as an organisation,
and as a County, and ensuring that national campaigns from Citizens Advice are promoted and
supported locally. Additionally, the role produces a huge amount of data and trends analysis which is
critical for our local authority partners, as well as other stakeholders.
Examples of activity, alongside a quarterly newsletter for many local stakeholders:
Scams awareness (national 'scam awareness fortnight'l
Consumer rights (National Consumer Week- parts l &11)
Fuel poverty (national 'Energy Savers Week'}.
(other national campaigns)
Stop Loan Sharks Week
Get Safe Online Week
Carers, Week.
(local campaigns)
Homelessness prevention awareness week
ID Theft-ID Fraud week, and
Support for numerous 'benefit-take-up' efforts.
This role will provide significant support to our new website, which will launch in the summer of 2024, and
which will spotlight local news and campaigns, as well as providing critical information to our clients.
Organi5ational Structure
The organisation is led by our dedicated volunteer Trustee Board, with Chair of Trustees Irene Stark. There
are three sub-committees reporting into the Trustee Board:
Human Resources Sub-committee
Information Services Sub-committee (IT and Service delivery)
Finance Sub-committee
The CEO. Julie Robinson, is in charge of the day-to-day leadership of the charity with the support of an
Operation5 Manager: Key Advice Service Managers and Supervisors. Succe55ful recruitment this year has
strengthened the management team, and will continue to embed their development during 2024-2025.

CITIZENS ADVICE SOUTH WARWICKSHIRE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Financial review
The Directors are pleased to report a surplus of £52.Ik for the financial year, arisinE in part as a result of the
vacation of the leased Stratford offices in July 2023.
CASW held some £627k of cash as at 31 March 2024 a relatively high balance but not unexpected as the
balance includes £224k remaining from a generous legacy donation received in 2020121. Plans are in place to
utilise this legacy over the coming years
Total reserves at 31 March 2024 were £589k, comprising General reserves of £344k, a designated Buildings
Reserve of £15k, a designated Client Emergency Fund Reserve of £2k and Restricted Reserves of £228k
lincluding the above-mentioned legacy).
CASW is required to ensure that free monies are available in each financial year to meet any reasonably
foreseeable contingency. The organisation maintains a projection of income and will ensure that income
continues to be derived from as wide a variety of sources as possible. It will take all necessary steps to ensure
that at no time within this period would it be possible for the cessation of one or more funding streams to
present so serious a challenge to the future of the organisation that it could not be managed. so as to
continue to provide a best value advice service.
In reviewing the potential costs that could arise should a significant reduction in income be incurred, the
Trustees have determined that 'free' reserves should be maintained of between 3 and 6 months normal
operating expenditure. Free reserves as at 31 March 2024 were £344k, representing around 4.5 months
normal operating expenditure.
Principal funding sources & support
The Trustees extend their gratitude to all funders of the organisation without whom we could not continue
our work, and who have been supportive and proactive with their support as we reconfigure our seprfices
after the impact of Covid 19.
We also recognise the support and closer working relationships with Trustees at Bedworth. Rugby &
Nuneaton Citizens Advice, (BRANCABI and with North Warwickshire Citizens Advice.
CASW'S governing documents give the Trustees the power to invest or deposlt funds in any lawful manner
whilst having regard to the suitability of investments and the need for diversification. In practice the majority
of CASW'5 funds are spent in the relatively short term so there are currently no long term (greater than 12
months) investments. The Trustees seek to obtain the maximum interest possible on cash balances whilst
mitigating risks and so investment decisions consider factors such as return, credit ratings, liquidity and
Financial Services Compensation Scheme protections. Social, environmental and ethical factors are a150
considered. The Trustee Board reviews the investment policy on an annual basis.
Major risks
The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that Systems are
in place to mitigate exposure to th05e major risks. The Risk Register forms part of the discussion at every
Board meeting,. closed risks remain visible so that progress is assessed, and mitigating actions are discussed
with the CEO and Senior Management Team.

CITIZENS ADVICE SOUTH WARWICKSHIRE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structurep governance and management
The charity is a registered charity and a company limited by guarantee. The maximum liability of each
member is limited to £1. CASW is governed by its Memorandum and Articles of Association.
Warwick District Citizens Advice Bureau. now Citizens Advice South Warwickshire, was incorporated as
company limited by guarantee on 6th October 2004. The charity commenced its charitable activities on 1st
April 2005 following the transfer of all assets and liabilities from Warwick District Citizens Advice Bureau
(Charity Registration Number 2186501.
The Trustees, who are also the directors for the purposes of company law, and who served during the year
and up to the date of signature of the financial statements were:_
SECole
Y Hunter
N B Knapman
A J Townsend
G Fitzgerald
l M Stark
H J Serrano
K A Payne
N An50n
L Pound
S Lightfoot
J Whitehill
K Kalsi
(Resigned 16 November 2023)
(Resigned 16 November 2023}
(Resigned 16 November 20231
(Resigned 27 June 20231
(Appointed 24 January 20241
(Appointed 24 January 2024)
(Appointed 24 January 2024}

CITIZENS ADVICE SOUTH WARWICKSHIRE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Recruitment and appointment of new trustees
Trustees, who are also Directors of the Company, are elected from the local community and are nominated
by members, or co-opted by the Trustee Board. They are elected at the Annual General Meeting. A separate
process agreed by the Trustee Board is followed for the election of the Chair.
New Trustees receive a full induction, meeting other Trustees and spending time with Supervisors,
Volunteers and Staff to understand the service we offer. This is tailored to their individual experience and
interests.
Arrangements for setting pay and remuneration of key management personnel
Key management personnel, excluding Trustees. are remunerated by way of annual salary and pension
contributions. The company offers all eligible staff the option of joining a workplace pension provided by The
People's Pension and makes an employer contribution to the scheme in line with applicable legislation. The
CEO'S salary is set by the Board. The principal aim is to offer a fair pay that will attract and retain
appropriately skilled staff. The pay policy is reviewed annually. None of the Trustees, or any persons
connected with them, receive any remuneration from CASW.
The charity has taken out Directors, insurance as permitted by the Companies Act 2006.
None of the Trustees has any beneficial interest in the company. All of the Trustee5 are members of the
company.
Organisational structure
CASW is governed by its Trustee Board which is responsible for setting the strategic direction of the
organisation and the policy of the charity. The Trustees carry the ultimate responsibility for the conduct of
the charity and for ensuring that the charity satisfies its legal and contractual obligations. Trustees meet
regularly and delegate the day-to-day operation of the organisation to the CEO. The key management of the
organisation 15 represented by the CEO and a supporting team of currently four managers. The Trustee Board
is independent from management.
A register of member5 and a register of Trustees, interests is maintained at the registered office, and is
available to the public.
CASW is one of over 250 individual charities that are part of The National Association of Citizens Advice
Bureaux (company registration no. 014369351. The national charity help5 the local Citizens Advice charities
deliver their services Ifor example by 5ettin8 national quality and governance standard51 and jointly deliver
other services at a national level leg debt advice funded by the Money and Pensions Service). The national
charity also offers model operating policies which local offices can take into account in preparing their own
policies.
Auditor
In accordance with the company's articles. a resolution proposing that Burgis & Bullock be reappointed as
auditor of the company will be put at a General Meeting.

CITIZENS ADVICE SOUTH WARWICKSHIRE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Disclosure of information to auditor
Each of the Trustees has confirmed that the￿ is no information of which they are aware which is relevant to
the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate
steps to identfy such relevant information and to establish that the auditor is aware of such information.
The Trustees, report was approved by the Board of Trustees.
l M Stark
Trustee
04 Sep 2024
Date:........

CITIZENS ADVICE SOUTH WARWICKSHIRE
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees, who are also the directors of Citizens Advice South Warwickshire for the purpose of company
law, are responsible for preparing the Trustees, Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Pratticel.
Company Law requi￿5 the Trustees to prepare financial statements for each financial year which give a true
and fair view of the state of affairs of the charity and of the incoming resources and application of ￿SOurCes,
including the income and expenditure, of the charitable company forthat year.
In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy
at any time the financial position of the charity and enable them to ensure that the financial statements
comply with the Companies Act 2006. They are a150 responsible for safeguarding the assets of the charity
and hence for taking reasonable steps for the prevention and detettion of fraud and other irregularities.
10-

CITIZENS ADVICE SOUTH WARWICKSHIRE
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF CITIZENS ADVICE SOUTH WARWICKSHIRE
Opinion
We have audited the financial statements of Citizens Advice South Warwickshire (the 'charity'l for the year
ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement
of cash flows and notes to the financial statements, including significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard
applicable in the UKand Republic of IrelGnd {United Kingdom Generally Accepted Accounting Practice}.
In our opinion, the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its income and expenditure, for the year
then ended-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing {UKI {15As IUKII and
applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for the oudit of the finonciol stotements section of our report. We are independent of the
charity in accordance with the ethical requirements that are relevant to our audit of the financial statements
in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in
accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed. we have not identified any material uncertainties relating to events
or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as
a going concern for a period of at least twelve months from when the financial statements are authorised for
issue.
Our responsibilities and the responsibiltties of the Trustees with respect to going concern are described in
the relevant sections of this report.
11

CITIZENS ADVICE SOUTH WARWICKSHIRE
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE MEMBERS OF CITIZENS ADVICE SOUTH WARWICKSHIRE
Other information
The other information comprises the information included in the annual report other than the financial
statements and our auditor's report thereon. The Trustees are responsible for the other information
contained within the annual report. Our opinion on the financial statements does not cover the other
information and, except to the extent otherwise explicitly stated in our report, we do not express any form of
assurance conclusion thereon. Our responsibility is to read the other information and, in doing so. consider
whether the other information is materially inconsistent with the financial statements or our knowledge
obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such
material inconsistencies or apparent material misstatements. we are required to determine whether this
gives rise to a material misstatement in the financial statements themselves. If, based on the work we have
performed, we conclude that there is a material misstatement of this other information, we are required to
report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit.,
the information given in the Trustees, report for the financial year for which the financial statements
are prepared, which includes the directors, report prepared for the purposes of company law, is
consistent with the financial statements: and
the directors, report included within the Trustees, report has been prepared in accordance with
applicable legal requirements.
Matters on whlch we are required to report by exceptlon
In the light of the knowledge and understanding of the charity and its environment obtained in the course of
the audit, we have not identified material misstatements in the directors, report included within the
Trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006
requires us to report to you if. in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us; or
the financial statement5 are not in agreement with the accounting records and returns,. or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the information and explanations we require for our audit; or
the Trustees were not entitled to prepare the financial statements in accordance with the small
companies regime and take advantage of the small companies, exemptions in preparing the Trustees,
report and from the requirement to prepare a strategic report.
12-

CITIZENS ADVICE SOUTH WARWICKSHIRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CITIZENS ADVICE SOUTH WARWICKSHIRE
Responsibilities of Trustees
As explained more fully in the statement of Trustees, responsibilitie5, the Trustees, who are also the directors
of the charity for the purpose of company law, are responsible for the preparation of the financial Statements
and for being satisfied that they give a true and fair view, and for such internal control as the Trustees
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 financial statements, the Trustees are
responsible for assessing the charity's ability to continue as a going concern. disclosing, a5 applicable,
matters related to going concern and using the going concern basis of accounting unless the Trustees either
intend to liqu idate the charitable company or to cease operations, or have no realistic alternative but to do
so.
Auditor's responsibilities for the audit of the financial statements
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 high level of assurance but is not a guarantee that an audit conducted
in accordance 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 influence the economic decisions of users taken on the basis of these financial
statements.
Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities. outlined above. to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud, is detailed below.
We gained an understanding of the legal and regulatory framework applicable to the charity and the Sector in
which it operates and assessed the extent of compliance with these laws and regulations as part of our
procedures on the related financial statement items.
Based on our understanding of the charity we identified that the principal risk of non-compliance with laws
and regulations related to breaches of the Charities Act 2011; Companies Act 2006; Safeguarding and GDPR
regulations- and the charity's constitution. We also evaluated management incentive and opportunities for
fraudulent manipulations of the financial statements.
13-

CITIZENS ADVICE SOUTH WARWICKSHIRE
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE MEMBERS OF CITIZENS ADVICE SOUTH WARWICKSHIRE
Audit procedures performed included:
Identifying and assessing the design effectiveness of controls in management have in place to prevent
and detect fraud.
Challenging assumptions and judgments made by management in their significant accounting estimates
and assessing if these indicate evidence of management bias;
Reviewing the accounting records for large and unusual bank payments and testing any identified and in
particular the rationale for any transactions which appear to be outside of the charity's objectives.
Testing a sample of debit entries in the profit and loss account to check they are bona-fide costs in
accordance with the charity's objectives.
Testing for the existence of related party transactions and confirming identity of relevant parties with
Trustees.
Making enquiries of those charged with governance as to any instances of non-compliance with laws and
regulations.
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 regarding irregularities occurring due to fraud rather than error, as
fraud involves intentional concealment, forgery, collusion, omission or misrepresentation
A further description of our responsibilities is available on the Financial Reporting Council's website at..
https://www.frc.org.uk/auditorsre5ponsibilities. This description forms part of our auditor's report.
Other matters
The prior year figures were not subject to an audit, we have audited opening Balance Sheet positions as part
of our audit.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of
Part 16 of the Companie5 Act 2006. Our audit work ha5 been undertaken so that we might state to the
charitable company's members those matters we are required to state to them in an auditors, report and for
no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to
anyone other than the charitable company and the charitable company's members as a body, for our audit
work, for this report, or for the opinions we have formed.
14-

CITIZENS ADVICE SOUTH WARWICKSHIRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CITIZENS ADVICE SOUTH WARWICKSHIRE
Wende Hubbard FCCA (Senior Statutory Auditor)
for and on behalf of Burgis & Bullock
Chartered Accountants
Statutory Auditor
8 Elm Court
Arden Street
Stratford upon Avon
CV37 6PA
15

CITIZENS ADVICE SOUTH WARWICKSHIRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Current financial year
Unrestricted Unrestricted Restricted
funds
funds
funds
general designated
2024
2024
Total
Total
2024
2024
2023
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Advice Services
3,657
3,657
3,718
530,946
613,393 1,144,339
864,513
Fundraising
Interest receivable
Other income
759
23,989
1.367
759
23.989
1,367
1,773
11,266
1,085
Total income
560,718
613,393 1,174,111
882,355
enditure on".
Charitable activities
Advice Services
428,572
500
683,082 1,112,154 1,057,658
Total charitable expenditure
428,572
500
683.082 1.112,154 1,057,658
Other
13
9,897
9,897
Total resources expended
438,469
500
683.082 1,122,051 1,057,658
Net incoming/{outgoing) resources
before transfers
122,249
1500) {69,689}
52,060
{175,3031
Gross transfers between funds
15
138,9791
38,979
Net income/lexpenditure) for the year/
Net movement in funds
83.270
{5001 130,7101
52,060
1175.303}
Fund balances at l April 2023
261,216
17.538
258,214
536,968
712,271
Fund balances at 31 March 2024
344,486
17,038
227,504
589,028
536,968
The statement of financial activities include5 all gains and losses recognised in the year. All income and
expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure
account under the Companies Act 2006.
16-

CITIZENS ADVICE SOUTH WARWICKSHIRE
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH2024
Prior financial year
Unrestricted Unrestricted Restricted
funds
funds
funds
general designated
2023
2023
Total
2023
2023
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Advice Services
3,718
3,718
371,088
493,425
864,513
Fundraising
Investments
Other income
1,773
11,266
1,085
1,773
11,266
1,085
Total income
388,930
493,425
882,355
enditure on:
Charitable activities
Advice Services
450,422
50.000
557,236 1,057,658
Totsl resources expended
450,422
50,000
557,236 1,057,658
Net incominglloutgoingl resource5 before
transfers
{61,4921 150,0001 163,8111 {175,303)
Gross transfers between funds
15
(18.2641
12,0001
20,264
Net income/(expenditure) for the yearl
Net movement in funds
179,7561 {52,0001 143,5471 1175,3031
Fund balances at l April 2022
340,972
69,538
301,761
712,271
Fund balances at 31 March 2023
261,216
17,538
258,214
536,968
The statement of financial activities includes all gains and losses recognised in the year. All income and
expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure
account under the Companies Att 2006.
17-

CITIZENS ADVICE SOUTH WARWICKSHIRE
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible asset5
16
14,346
Current assets
Debtors
Cash at bank and in hand
17
79,827
626,829
57,555
610,307
706,656
667,862
Creditors: amounts falling due within
one year
18
1117,628)
1145,2401
Net current assets
589,028
522,622
Totsl assets less current liabilities
589,028
536,968
The funds of the charlty
Restricted income funds
Unrestricted funds - general
Unrestricted funds designated
22
227.504
344,486
17,038
258,214
261,216
17,538
21
589,028
536,968
04 Sep 2024
The financial statements were approved by the Trustees on
S4..L
l M Stark
Trustee
H J Serrano
Trustee
Company registration number 05252247 {England and Wales)
18-

CITIZENS ADVICE SOUTH WARWICKSHIRE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating activities
Cash absorbed by operations
26
17,467)
1131,1811
Investing activities
Investment income received
23,989
11,266
Net cash generated from investing
activities
23,989
11,266
Net cash used in financing activities
Net increaselldecrease) in cash and cash
equivalents
16,522
1119,915}
Cash and cash equivalents at beginning of year
610,307
730.222
Cash and cash equivalents at end of year
626,829
610,307
19-

CITIZENS ADVICE SOUTH WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH2024
Accounting policies
Charity information
Citizens Advice South Warwickshire is a private company limited by guarantee incorporated in England
and Wales. The registered office is 10 Hamilton Terrace, Leamington Spa, Warwickshire, CV32 4LY.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's Memorandum and
Articles of Association, the Companies Act 2006 and "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 IFRS 102)" las
amended for accounting periods commencing from l January 20191. The charity is a Public Benefit
Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the function31 currency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal
accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements the Trustees consider that they have adequate
resources to continue in operational existence for the foreseeable future. Whilst the Trustees
acknowledge that the cessation of certain income streams in the future could lead to the reporting of a
deficit based on current levels of expenditure, they continue to review and explore new funding
sources as well as closely monitoring expenditure commitments. Thus they continue to adopt the going
concern basis of accounting in the preparation of the financial statements.
1.3 Charitsble funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their
charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used.
The purposes and uses of the restricted fund5 a￿ set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have
been met. the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recogniséd once the charity ha5 been
notified of the donation, unless performance conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant 15 recognised at the
time of the donation.
-20-

CITIZENS ADVICE SOUTH WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
Accounting policies
(Continued)
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending
distribution. the amount is known, and receipt is expected. If the amount is not known, the legacy is
treated as a contingent asset.
1.5 Expenditure
Liabilities are recognized as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the obligation can be measured reliably. Expenditure is accounted for on an
accruals basis and has been classified under headings that aggregate all cost related to the category.
Where costs cannot be directly attributed to particular headings they have been allocated to activities
on a basis consistent with the use of resources.
Charitable activities include expenditure associated with the provision of advice and information for the
benefit of the local community. The expenditure includes both the direct costs and the support costs
relating to these activities.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity
and have been allocated to activities on a basi5 consistent with the use of resources.
Governance costs are those incurred in connection with administration of the charity and compliance
with constitutional and statutory requirement5.
All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect
the use of the resource.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net
of depreciation and any impairment1055es. To be capitalised the item purchased must have a price of
more than £750 and an estimated life of more than 12 months
Depreciation is recognised 50 as to write off the cost or valuation of assets less their residual values
over their useful lives on the following bases:
Tenants, improvements
Fixtures, fitting5 and improvements
Computer equipment
over the lease term
straight line over 10 years
straight line over 3 years
The gain or 1055 arising on the disposal of an asset 15 determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
21

CITIZENS ADVICE SOUTH WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
Accounting policies
(Continued)
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such
indication exists, the recoverable amou nt of the asset is estimated in order to determine the extent of
the impairment loss lif any}.
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liqu id
investments.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section
12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to
the contractual provisions of the instrument,
Financial assets and liabilities are offset, with the net amounts presented in the financial statements,
when there is a legally enforceable right to set off the recognised amounts and there is an intention to
settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets include debtors, cash and bank balances. Debtors are measured at transaction
price after any discounts offered. Prepayments are valued at the amount prepayed after taking into
account of any discounts due.
Basic financial liabilities are recognised at transaction price. Financial liabilities classified as payable
within one year are not amortised. Trade creditors are obligations to pay for goods or services that have
been acquired in the ordinary course of operation from suppliers.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services
are received.
Termination benefits are recogni5ed immediately as an expense when the charity is demonstrably
committed to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense a5 they fall
due.
-22-

CITIZENS ADVICE SOUTH WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are conSide￿d to be relevant. Actual results may differ from these
estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only
that period, or in the period of the revision and future periods where the revision affects both current
and future periods.
In the prior accounting year an estimated provision of £50,000 was included for dilapidation costs that
were incurred following the vacation of one of the charity's offices in July 2023. The estimate was based
on the initial quote received with some adjustment for works no longer required, as assessed by the
charity's management. There are no such provisions this year.
Donations and legacies
Unrestricted Unrestricted
funds
funds
general
general
2024
2023
Donations, legacies and gifts
3,657
3,718
-23-

CITIZENS ADVICE SOUTH WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
2024
2023
Advice services income
1,144,339
864,513
Analysis by fund
Unrestricted funds - general
Restricted funds
530,946
613,393
371,088
493.425
1,144,339
864,513
The Advice Services income included under restricted funds can be seen in greater detail in
note 22.
During the year the charity received £496,56612023: 478,8651 of government grants.
Income from fundraising
Unrestricted Unrestricted
funds
funds
general
general
2024
2023
Income from fundraising
759
1,773
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
23,989
11,266
-24-

CITIZENS ADVICE SOUTH WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Other income
Unrestrirted Unrestricted
funds
funds
2024
2023
Other income
1,367
1,085
Expenditure on ¢harltable activities
Advice and Advice and
support
support
2024
2023
Direct costs
Staff costs
Depreciation and impairment
Staff and Volunteer expenses
Office and general
Premises costs
Grants paid to other Citizens Advice offices
Dilapidation costs
732.113
4,449
25,608
100,672
63,564
167,114
735.397
4,449
30,788
83.534
96.716
29,573
50,000
1,093.520
1,030.457
Share of support and governance costs (see note 9)
Governance
18.634
27,201
1,112,154
1,057,658
Analysis by fund
Unrestricted funds - general
Unrestricted funds - designated
Restricted funds
428,572
500
683,082
450.422
50,000
557,236
1,112.154
1,057,658
-25-

CITIZENS ADVICE SOUTH WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
Support Governance
Costs
Costs
2024
Support Governance
costs
costs
2023
Legal and professional
Bank charges
AGM and other
meeting costs
Audit/ Independent
examination fees
7,598
2,105
7,598
2,105
12,468
2,287
12,468
2,287
2,571
2,571
6,016
6.016
6,360
6.360
6,430
6,430
18,634
18,634
27,201
27,201
Analysed between
Charitable activities
18,634
18,634
27,201
27,201
10 Net movement In funds
2024
2023
The net movement in funds is stated after charging/{crediting}:
Depreciation of owned tangible f ixed assets
Loss on disposal/impairment of tangible fixed assets
4.449
9,897
4.449
11 Trustees
None of the Trustees {or any persons connected with them) received any remuneration from CASW
during the year. However, benefits by way of prize fund5 totalling £8 were paid out to one trustee
during the year (2023 - £nill.
-26-

CITIZENS ADVICE SOUTH WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Employees
The average number of full time equivalent employees during the year was..
2024
Number
2023
Number
Management
Administration and advisors
18
17
Total
21
21
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
669,427
42,516
20,170
669,998
45,143
20,256
732,113
735,397
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
2024
2023
Aggregate compensation
61,759
53,316
13 Other expenditure
Unrestricted Unrestricted
funds
funds
2024
2023
Net loss on disposal/impairment of tangible fixed asset5
9,897
27-

CITIZENS ADVICE SOUTH WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or
section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its
charitable objects.
15 Transfers
At the year end transfers were made from the unrestricted funds to certain restritted funds to finance
deficits where they have arisen.
16 Tangible fixed assets
Ten•nts' Fixtures, fjttings
Improvements
and
Improvernents
Computer
equipment
Total
Cost
At l April 2023
Disposals
152,078
54,598
62,165
268,841
1152,078) 154,5981 162,1651 1268,841)
At 31 March 2024
Depreciation and impairment
At l April 2023
Depreciation charged in the year
Eliminated in respect of disposals
137,732
254,495
4,449
4,449
1142,1811 154,5981 162,1651 1258.9441
54,598
62,165
At 31 March 2024
Carrying amount
At 31 March 2024
At 31 March 2023
14,346
14,346
17 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
12,114
45,441
74,827
79,827
57,555
-28-

CITIZENS ADVICE SOUTH WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Creditor5: amounts falling due within one year
2024
2023
Notes
Deferred income
Other creditors
Accruals
19
51,160
38,757
27,711
30.979
77.232
37,029
117,628
145,240
Within other creditors is £24,657 held by the charity as agent. During the year £72,761 was received
into these funds and £66,296 was distributed to beneficiaries.
19 Deferred income
2024
2023
Other deferred income
51,160
30,979
Deferred income is included in the financial statements as follows:
Grants of £30.979 received in advance during the prior year were released in the SOFA as income in the
current year. £51,160 of the above current year total represents grant income received in the current
year but carried forward for future years.
20 Retirement benefit schemes
2024
2023
Defined contribution Schemes
Charge to profit or loss in respect of defined contribution Schemes
20,170
20,256
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of
the scheme are held separately from those of the charity in an independently administered fund.
-29-

CITIZENS ADVICE SOUTH WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
21 Unrestricted funds - designated
These are unrestricted funds which are material to the charity's activities.
At l April
2023
Resources
expended
Transfers At 31 March
2024
Building reserves
Client emergency fund
15,038
2,500
15.038
2,000
15001
17,538
{5001
17,038
Previous year:
At l April
2022
Resources
expended
Transfers At 31 March
2023
Building reserves
Client emergency fund
65,038
4,500
150,0001
15,038
2,500
12,0001
69,538
150,0001
12,000)
17,538
-30-

CITIZENS ADVICE SOUTH WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
22 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on
trust subject to specific conditions by donors as to how they may be used.
At l April
2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
Reach Out and Help-
Stratford
MAPSDAP
WCC Telephony
National Lottery- Back on
Track
Stratford outreach
Warwick outreach
Kenilworth outreach
Orbit WBAS
Court Desk
Reach Out and Help Warwick
Foodbank Project
Ellis Legacy
Community pantry
2,121
2.570
41,667
87,324
43,404
141,603)
199,217}
145,2701
2,185
9,323
1,866
74,247
3,131
7.000
12,600
145,362
38,600
66,413
71,645
174,3281
14,3121
117,3521
118,3541
{146,4111
{46.4981
(72,4121
171,430)
122,4201
123,4751
81
1,181
10,352
5,754
1,049
7,898
7,340
1,341
215
223,763
246,183
22,000
1.475
258.214
613,393
1683,0821
38,979
227,504
31

CITIZENS ADVICE SOUTH WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
22 Restricted funds
(Continued)
Previous year..
At l April
2022
Incoming
resources
Resources
expended
Transfers At 31 March
2023
ROAH 3
MaPSDAP
Breakthrough
Stratford outreach
Wamick outreach
Kenilworth outreach
Orbit WBAS
Court Desk
Reach Out and Help Warwick
MaPSDAP Trainee
NHS Referrals
Foodbank Project
Ellis Legacy
Community pantry
2,868
6.365
2,021
25,301
81,713
31,793
29,489
10,500
12,600
84,793
38,600
54,774
37,545
26.250
39,267
126,0501
189,5891
131,7931
{37,9011
119,4611
118,8321
185,0631
140,8891
164,5011
138,3561
126,2501
151,846}
{4,534}
{22,1711
2,121
2,570
4,081
{2,0211
8,412
8,961
4,277
270
2,289
1.955
17,066
4,892
15,764
7,340
14,0811
115,764)
12.579
250,717
113
246,183
20,800
1,258
301,761
493,425
1557,2361
20,264
258,214
32-

CITIZENS ADVICE SOUTH WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
22 Restricted funds
(Continued)
ROAH 3 / ROAH Stratford -the ROAH team visit people in crisis in their own homes to provide
advice and support on a variety of issues, including benefits and debt management. The team
also apply for hardship grant funding for people who urgently need items such as clothing,
white goods and furniture
MapSDAP a Money and Pensions Service IMaPS1 funded debt advice project in partnership
with national Citizen5 Advice under which specialist debt advisors based in both Leamington
and Stratford help people to prioritise and manage debts, set up affordable payment plans and
manage better on their income.
MapSDAP Trainee - additional funding received to train up an additional specialist debt adviser.
Breakthrough - a mentoring programme supporting financial capability and helping people
overcome barriers to education or employment opportunities
WCC Telephony- a project funded by Warnickshire County Council and delivered in partnership
with BRANCAB, a sister Citizens Advice office, to deliver advice services to clients over the
telephone.
National Lottery Back on Track- A project. funded by the National Lottery Community Fund, to
5UPPOrt the organisation in recruiting, training and developing additional volunteer advisers.
Reach Out Older People - an outreach service focusing on providing home based advice and
support for Stratford based clients aged over 65.
Stratford outreach the provision of generalist advice at various locations around the Stratford
district
Warwick outreach the provision of generalist advice at various locations around the Warwick
district
Kenilworth outreach- the provision of generalist advice at Kenilworth Library
Court Desk- the provision of expert representation at County Court for clients experiencing the
threat of eviction or home repossession
Orbit Welfare Benefits Advice Service
project delivered in partnership with BRANCAB, a
sister Citizen5 Advice office. to deliver an easily accessible welfare benefits advice service to
Orbit customers to help reduce financial exclusion and reduce the pressure of cost of living
increases
Reach Out and Help Warwick - the provision of home based advice and support to people in
crisis in the Warwick district
NHS Referrals - a project to help train and support NHS staff in identifying patients who may
benefit from support from Citizens Advice.
Foodbank Project- a project to provide dedicated caseworker support to clients of the Stratford
Foodbank.
Ellis Legacy - A legacy from the late Rosemary Le May Ellis for the provision of counselling
service5.
Community Pantry - a project, funded by Warwickshire County Council, aiming to help address
issues of food poverty in the county by the establishment of a static Lillington Community
Pantry.
-33-

CITIZENS ADVICE SOUTH WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
23 Analysis of net assets between funds
Unrestricted Unrestricted
funds
funds
general designated
2024
2024
Restricted
funds
Total
2024
2024
At 31 March 2024:
Current assetsllliabilitiesl
344,486
17,038
227,504
589,028
344.486
17,038
227,504
589,028
Unrestricted Unrestricted
funds
funds
general designated
2023
2023
Restrirted
funds
Total
2023
2023
At 31 March 2023:
Tangible assets
Current assets/lliabilitiesl
14.346
246,870
14,346
522.622
17,538
258,214
261,216
17,538
258.214
536,968
24 Operating lease commitments
Lessee
At the reporting end date the charity had outstanding commitments for future minimum lease
payments under non-cancellable operating leases, which fall due as follows:
2024
2023
Within one year
Between two and five years
1,665
4,356
29,465
536
6,021
30,001
25 Related party transactions
There were no disclosable related party transactions during the year12023- none).
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CITIZENS ADVICE SOUTH WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
26 Cash generated from operations
2024
2023
Su rplus/ldeficitl for the year
52,060
1175,3031
Adjustments for:
Investment income recognised in statement of financial activtties
Loss on disposal of tangible fixed assets
Depreciation and impairment of tangible fixed assets
{23,989)
9,897
4,449
111,2661
4,449
Movements in working capital:
(Increa5el/decrease in debtors
IDecreasel/increase in creditors
IncreaSe/{dec￿asel in deferred income
122,2721
{47,793)
20,181
17,868
60, 142
127,0711
Cash absorbed by operations
17,4671
1131,181)
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