Registered number: 05311627
Charity number: 1107830
CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
CONTENTS
Page
Reference and administrative details of the charity, its Trustees and advisers
Trustees. report
Independent auditorfs report on the financial statements
Statement of financial activities
10
Balance sheet
11
Statement of cash flows
12
Notes to the financial statements
13-29

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
J Lloyd, Chair
K Eldret. Vice Chair
J Bosworth, Treasurer
G Royall
Councillor J Hewlett
C Smith
S McKendrick
A Armstrong (resigned 12 September 2025)
l G Blackett
J McKiernan
A Mackenzie
J Harris
B Katana (appointed 8 May 2025)
Company registered
number
05311627
Charity registered
number
1107830
Registered office
114 Church Street
Church Gresley
Swadlincote
Derbyshire
DE119NR
Senior management
team
Mr D Symcox, Chief Executive Officer & Company Secretary
Mrs S Brown, Chief Operating OffI￿r
Independent auditor
Bates Weston Audit Ltd
Statutory Auditors
Chartered Accountants
The Mills
Canal Street
Derby
DE12RJ
Bankers
Unity Trust Bank
9 Brindley Pla
Birmingham
B12HB
Accountants
Bates Weston LLP
Chartered Accountants
The Mills
Canal Street
Derby
DE12RJ
Page 1

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Structure Governance and Mana
ement
Governing Document
The Charity was incorporated as a company limited by guarantee on 13th December 2004 (Company Number..
05311627). The full name of the charity is Citizens Advice Mid Mercia and it was registered with the Charity
Commission on 27 January 2005 (Charity Number.. 1107830). The charity commenced operations on 1st April
2005 at which date the assets and liabilities of the unincorporated South Derbyshire Citizens Advice
Organisation (Charity Number.. 1079115) were acquired. It is govemed by its Memorandum and Articles of
Association.
Previously the organisation was referred to as Citizens Advi￿ South Derbyshire or South Derbyshire CAB or
Citizens Advice South Derbyshire and City. From 1 April 2019 it is referred to as Citizens Advice Mid Mercia
(see below - Aims. Objectives. Strategies and Activities for the Year).
Or
anisational structure
The Charity is govemed through a Trustee Board. Trustees, who are also Directors of the Company, are
elected from the local community and must either reside or work South Derbyshire. Derby City. East
Staffordshire, Tamworth or surrounding areas.
The Trustee Board 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 Citizens Advice Mid Mercia and for
ensuring that the charity satisfies its legal and contractual obligations.
The Articles of Association provide for a minimum of three and a maximum of fifteen Trustees that are elected
by the trustee board.
An Election Committee, made up of Trustees, the Company Secretary and chaired by the Vice Chair is
established to oversee the elections prO￿sS for Board appointments. All Trustees whether elected, nominated
or co-opted must retire from office at the third year of office following their election, but may be re-elected or
re-appointed.
No other persons or bodies extemal to the charity are entitled to appoint persons to the Trustee Board. A
separate process agreed by the Trustee Board is followed for the election of the Chair.
The Trustee Board meet as a minimum quarterly and has a number of working sub-committees who report
back to the full Trustee Board. The Trustee Board delegates the implementation of its decisions and the day-to-
day operation of the organisation to the chief executive. supported by senior managers. The Trustee Board is
independent from management. A register of members, interests is maintained at the registered office. and is
available to the public.
The organisation is Co-ordinated from its registered officelprincipal place of business at 114 Church Street,
Church Gresley, Swadlincote, Derbyshire DE11 9NR, though has offices across Derby City, East Staffordshire
and Tamworth.
Trustee Induction and training
Through a comprehensive induction to Citizens Advice Mid Mercia. which includes the provision of training
courses and mentoring by established trustees, newly appointed Trustees are briefed on their legal obligations
under charity and company law, the content of the Memorandum and Articles of Association, the committee
and decision-making pro￿sS, the business plan and recent financial performance of the charity. They also
meet key employees and other trustees and are encouraged to attend appropriate external training events
where these will facilitate the understanding of their role.
Page 2

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Arrangements for setting the remuneration of key management personnel
The Trustee Board has a remuneration sub-committee with the responsibility for setting and monitoring of the
pay and remuneration of Personnel in key management. which is structured against industry benchmarks. The
Committee presents to the Board for consideration its report and a vote is taken on whether to approve the
recommendation.
Aims ob'ectives and strate
The charity's objects are to promote any charitable purpose for the benefit of the community in Derby City,
South Derbyshire, East Staffordshire, Tamworth and surrounding areas, by the advancement of education, the
protection and prese￿atIon of health and the relief of poverty. sickness and distress.
Citizens Advice Mid Mercia is a multi-discipled organisation that aims to provide free, confidential, impartial
and independent information, advice, peer support. health and wellbeing support as well as training for the
benefit of the local community, to exercise a responsible Influen￿ on the development of social policies and
services and to ensure individuals are aware of and have access to our seNices and do not suffer through a
lack of knowledge or an inability to express their needs effectively. We provide help around a wide range of
topics through delivery of quick advice. generalist advice, casework. peer support and training.
To meet these aims the organisation has identified four key strategic objectives:
We'll deliver an effective and accessible service
We'll build strategic partnerships and be influential
We'll become even more sustainable
We'll embrace our core values
Activit
The organisation has continued to adapt, develop and expand services to continue to help clients in the best
way possible, in the most efficient way possible and through a model that is best to help our clients find a way
foNard.
This is an aim that has been successful and even allowed our organisation to expand the number of people that
we have supported.
In addition to our volunteer generalist advice service the following advice, specialist advice. health and
wellbeing support services were provided:
1. Outreach advice service in primary care settings - to help address health inequalities by tackling poverty-
related determinants of health.
2. Money Advice Service (MAS) casework- providing free quality and consistent debt management.
3. Wellbeing service - to help address issues facing families with the key focus being income maximisation.
4. Debt Advice - to help households facing unmanageable debt in Burton.
5. Integrated Advocacy service
brings together all independent statutory and non-ststutory advocacy in
Derby City so that people who need advocacy support can now access it in one place.
6. IT training- providing digital skills and IT training. advice and support centred around the needs of the
individual.
7. Money Management Advice- advise on maximising income, managing cash flow and budgeting
8. Community of practise
to understand the current ServI￿S and gaps in delivery for autistic people and
create se￿I￿S to fill those gaps.
9. Help to claim - providing assistance to claim universal credit.
10. Autism service - providing infomiation and advice surrounding autism
11. Universal service for carers - free. confidential and impartial service dedicated solely to the holistic support
Page 3

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
of unpaid carers in Derby City
12. Tamworth advice project- generalist advice and debt service for the community of Tamworth.
13. Derbyshire Community Health Trust project- generalist advice and debt service for DCHS clients.
14. Help through hardship service
advice seNice funded by the Trussell Trust supporting those accessing
food banks.
15. Midlands Partnership Foundation Trust- Financial inclusion advice for MPFT clients.
16. Generalist advice in South Derbyshire
Advice services funded by South Derbyshire District Council to
support residents.
17. Energy Se￿iceS - various energy specific programmes to help people through the energy crisis
18. Low level support seN1￿- To ensure people are able to remain independent in their own homes
19. GAIN - Advice and health service to residents of Birmingham
20. Short term intervention Se￿iCe - a preventative advice, care and support service for people with learning
disability and autistic people at imminent risk.
Public benefit
In considering the operation, achievements. performan￿ and finances of the charity, the trustees are satisfied
that public benefit has been provided in accordance with the Charities Act 2011 and the guidance published by
the Charity Commission.
Achievements and erformance 2024125
In the year 2024125 we provided high quality serVi￿S to the residents of South Derbyshire Derby City, East
Staffordshire, Tamworth as well as areas in the East and West Midlands and beyond.
A particular success has been to establish a low level service aimed at ensuring as many people remain
independent in their own home as possible. A service that allows a preventative support mechanism for those
who otherwise could be at risk of losing their independence.
Another success has been to expand our services into Bimiingham. specially our GAIN service aimed at
providing advice and well-being services to residents.
In 2024125, we supported approximately 35.000 people find a way forward which is the most in the history of
our organisation in a single year.
Staff volunteers and
rinci
le funders
Our success could not have been achieved without the hard work and dedication of our staff and volunteers.
The Trustees and the Senior Management Team recognise the tremendous contribution made. without which
the service could not operate.
To be an adviser, specialist, health professional or front line worker within the organisation requires extensive
training, dedication and commitment to help those in our community. We are therefore so grateful for the
valuable support our trained staff and volunteers provide throughout the organisation.
Our Volunteers are for Instan￿ involved in the administration department, as generalist Advisors or telephone
Advisors and assist with our community development projects.
The essential work achieved would not have been possible without the help of our principle funders which
include The Money Advice Service, Derbyshire County Council, Derby City Council, South Derbyshire District
Council, Tamworth Borough Council, Birmingham City Council, The Big Lottery, Citizens Advice England and
Wales, Midlands Partnership Foundation Trust. The Trussell Trust. Derbyshire Community Health Trust, Good
Things Foundation, Multiple Sclerosis Society, Smart Energy GB. Winshill Parish Council. Marches, Derby and
Derbyshire ICB. and Energy Redress.
Page 4

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Need risks and future
lans
There are a series of principal risks that the management and trustees have identified. both to clients served
and the organisation overall. Most prevalent amongst those is the cost of living crisis and continued difficult
scenarios faced by many of our clients. Primarily the adverse effect that this could have on the clients that we
serve and vast increase in need for our seNices and uncertainty of future funding, especially from traditional
sources.
It will be the aim of the organisation to meet these challenges by ensuring that we continue to deliver the
highest possible standard of service, sustaining and developing areas of funding to increase provision while
ensuring that all staff and volunteers are supported.
To meet these challenges, the organisation plans to:
Continue to implement and invest in digital training and innovations programme for our people
Improve the quality of advice through extemal audit
Further invest in a dedicated funding team to expand and diversify services
Develop strong connections with remaining extemal partners
Focus on the effects of the cost of living crisis
Focus on supporting those living with neurodiverse. leaming disabilities and mental health issues
Focus more heavily within health and wellbeing based services
Maintain the quality of provision across all services
Diversify our funding stream further for greater sustainability
Deliver face to face provision where needed for clients
Grow as an organisation to meet demand
Financial review
For the year ended 31st March 2025 the charity has benefitted from incoming resources of £5,085,640 of which
£5,060,149 was funding for charitable activities.
An in-year surplus of £219,904 resulted in an increase of reserves with the charity now reporting total funds of
£1,317,843 of which £755.131 are unrestricted and £562,712 are restricted.
Of the unrestricted funds, £371.859 has been designated for other purposes, of which £210,392 relate to fixed
assets.
Citizens Advice Mid Mercia is required to ensure that free monies are available in each financial year to meet
any reasonable foreseeable contingency. The organisation will maintain a projection of income for at least two
years ahead and will ensure that this continues to be derived from as wide a variety of sources as possible. The
Board take all reasonable steps to minimise the impact that would occur from the ￿SSatIon of one or more
funding streams within this period and are mindful to structure the charity in a way to minimise the likelihood
that this would present so serious a challenge to the future of the organisation that it could not be managed.
In reviewing the potential costs that could arise should a significant reduction in income be incurred, or to deal
with variances in cash flow. the Trustees have determined that'free reserves,, in addition to 'Designated funds.
should be maintained equal to 3 months nomial operating expenditure.
Our aims in the future are to ￿ment our organisation as a lead for other partners to allow a greater
collaboration that will support even more clients. We also aim to expand our health based services and
increase provision overall regionally and nationally.
Page 5

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Trustees Res
onsibilit Statement
The Trustees (who are also directors of Citizens Advi￿ Mid Mercia for the purposes of company law) are
responsible for preparing the Trustees, report and the financial statements in accordance with law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practise).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law
the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair
view of the state of affairs of the charitable company and of the incoming resources and application of
resources, including the income and expenditure, the charitable company for that period. In preparing these
financial statements, the Trustees are required to.. select suitable accounting policies and then apply them
consistently, observe the methods and principles of the Charities SORP, make judgements and accounting
estimates that are reasonable and prudent, state whether applicable UK Accounting Standards have been
followed, subject to any material departures disclosed and explained in the financial statements; prepare the
financial statements on the going cOn￿M basis unless it is inappropriate to presume that the charitable
company will continue operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the charitable company's transactions and disclose with reasonable accuracy at any time the financial position
of the charitable company and enable them to ensure that the financial statements comply with the Companies
Act 2006. They are also reasonable for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Disclosure of infonnation to auditors
Each of the persons who are Trustees at the time of when this Trustees. report is approved has confirmed that..
So far as that Trustee is aware. there is no relevant audit information of which the charitable company's
auditors are unaware.
Trustees have taken all steps that ought to have been taken as a Trustee in order to be aware of any
relevant audit information and to establish that the charitable companys auditors are aware of that
information.
Approved bv order of the members of the board of Trustees and signed on their behalf by:
J Lloyd
(Chair of Trustees)
Date.. 2711012025
Page 6

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CITIZENS ADVICE MID MERCIA
Opinion
We have audited the financial statements of Citizens Advice Mid Mercia (the 'charity') for the year ended 31
March 2025 which comprise the statement of financial activities. the balance sheet, the statement of cash
flows and the related notes, including a summary of significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards. including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK
and Republic of Ireland, (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 2025 and of its
incoming resources and application of resources. including its income and expenditure for the year then
have been property prepared in accordan￿ with United Kingdom Generally AC￿pted Accounting
Practice., and
have been prepared in accordance viith the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Auditing (UK) {ISAs (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities
for the audit of the financial statements section of our report. We are independent of the charitable company in
accordance with the ethical requirements that are relevant to our audit of the financial statements in the United
Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordan￿ 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. 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 perfomied, have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to
continue as a going concern for a period of at least INrfelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the
relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial
statements and our auditorfs 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, V￿ 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, V￿ are required to report that fact.
We have nothing to report in this regard.
Page 7

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CITIZENS ADVICE MID MERCIA
(CONTINUED)
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Trustees, report for the financial year for which the financial statements are
prepared is consistent with the financial statements.
the Trustees, report has been prepared in accordan￿ with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charitable company and its environment obtained in the
course of the audit, we have not identified material misstatements in the Trustees, report.
We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires
us to report to you if, in our opinion-
adequate accounting records have not been kept. or retums adequate for our audit have not been
received from branches not visited by us. or
the financial statements 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 infomiation 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.
Responsibilities of trustees
As explained more fully in the trustees. responsibilities statement, the Trustees (who are also the directors of
the charitable company for the purposes 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 charitable company's
ability to continue as a going concem, disclosing. as applicable, matters related to going concern and using the
going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to
cease operations, or have no realistic altemative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assuran￿ about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error. and to issue an auditorfs report that includes our
opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in
accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to 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=
Based on our understanding of the charity and sector in which it operates. we considered those laws and
regulations that have a direct impact on the preparation of the financial statements such as the Companies Act
2006. Audit prO￿dureS perfomied by the engagement team included:
Page 8

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CITIZENS ADVICE MID MERCIA
(CONTINUED)
Enquiry of management around actual and potential litigation and claims.
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance
with applicable laws and regulations;
Performing audit work over the risk of management override of controls. including testing of journal entries
and other adjustments for appropriateness, evaluating the business rationale of significant transactions
outside the normal course of business and reviewing accounting estimates for bias.
Because of the inherent limitations of an audit, there is a risk that we wll 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 for the audit of the financial statements is located on the Financial
Reporting Council's website at: www.frc.o
.ukJauditorsres
nsibilities. This description forms part of our
auditor's report.
Use of our report
This report is made solely to the charitable CoMpan￿S members. as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charitable company's members those matters we are required to state to them in an auditor's report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other
than the charitable company and its members, as a body, for our audit work. for this report. or for the opinions
we have formed.
Wayne Thomas FCA {Senior Statutory Auditor)
for and on behalf of
Bates Weston Audit Ltd
Statutory Auditors
Chartered Accountants
The Mills
Canal Street
Derby
DE12RJ
Date:
Page 9

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted
funds
2025
Restricted
funds
2025
Total
funds
2025
Total
funds
2024
Note
Income from:
Donations and legacies
Charitable activities
1,055
5,058,149
1,055
5,060,149
24.436
938
2,000
24,436
3, 176,874
9,828
1,502
Investments
Other income
Total income
26,436
5,059,204
5,085,640
3, 189, 142
Expenditure on:
Charitable activities
5,567
4,860,169
4,865,736
3, 025,458
Total expenditure
5,567
4,860,169
4,865,736
3, 025,458
Net movement in funds
20,869
199,035
219.904
163,684
Reconciliation of funds:
Total funds brought forward
Net movement in funds
734,262
20,869
363,677
199,035
1,097,939
219,904
934,255
163,684
Total funds carried forward
755,131
562,712
1,317,843
1,097,939
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 13 to 29 form part of these financial statements.
Page 10

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
REGISTERED NUMBER: 05311627
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Note
Fixed assets
Tangible assets
210.393
215,959
210,393
215,959
Current assets
Debtors
12
386,000
177,276
973,364
306, 754
170,000
821,634
Investments
Cash at bank and in hand
13
1,536,640
7,298,388
Current liabilities
Creditors.. amounts falling due within one
year
14
(429,190)
(416,408)
Net current assets
1,107,450
881,980
Total assets less current liabilities
1.317,843
1,097,939
Total net assets
1,317,843
1,097,939
Charity funds
Restricted funds
15
562,712
755.131
363,677
734,262
Unrestricted funds
15
Total funds
1,317,843
1,097,939
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
J Lloyd
(Chair of Trustees)
Date: 2711012025
Page11

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Cash flows from operating activities
Net cash used in operating activities
134.571
203,209
Cash flows from investing activities
Dividends, interests and rents from investments
24.435
9,828
Net cash provided by investing activities
24,435
9,828
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
159.006
213.037
991.634
778,597
Cash and cash equivalents at the end of the year
1,150,640
991,634
The notes on pages 13 to 29 form part of these financial statements
Page 12

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) -
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019). the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Citizens Advice Mid Mercia meets the definition of a public benefit entity under FRS 102. Assets
and liabilities are initially recognised at historical cost or transaction value unless otheNise stated in
the relevant accounting policy.
1.2 Company status
The charity is a company limited by guarantee. The members of the company are the Trustees
named on page 1. In the event of the charity being wound up. the liability in respect of the
guarantee is limited to £1 per member of the charity.
1.3 Income
All income is recognised once the charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Income from govemment and other grants is recognised when the charity has entitlement to the
funds, any performance conditions attached to the grant have been met, it is probable that the
income will be received and the amount can be measured reliably and is not deferred. Evidence of
entitlement will usually exist when the formal offer of funding is communicated in writing to the
charity. However some grants will contain terms or conditions that must be met before the charity
has entitlement to the resources. Income received in advance for the provision of specified services
is deferred until the criteria for income recognition are met.
Income tax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
Other income is recognised in the period in which it is receivable and to the extent the goods have
been provided or on completion of the service.
1.4 Resources expended
Expenditure is recognised once there is a legal or constructive obligation to transfer economic
benefit to a third party, it is probable that a transfer of economic benefits will be required in
settlement and the amount of the obligation can be measured reliably. Expenditure is classified by
activity. The costs of each activity are made up of the total of direct costs and shared costs,
including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity
and support costs which are not attributable to a single activity are apportioned be￿een those
activities on a basis consistent with the use of resources. Central staff costs are allocated on the
basis of time spent, and depreciation charges allocated on the portion of the asset's use. The
primary functional activity of the charity is the giving of free and confidential advice to the public.
Page 13

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies {continued)
1.4 Resources expended (continued)
Support costs include all those overhead costs of Offi￿ and bureau accommodation, utility services,
and other services and costs, which are in support of the activity.
Support costs also include the g0Veman￿ costs.. costs of meeting the constitutional and statutory
requirements of the charity, the audit fees and costs linked to the strategic management of the
charity.
1.5 Tangible fixed assets
Tangible fixed assets costing £1.500 or more are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are carried at cost. net of depreciation and any provision for impairment.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives.
Depreciation is provided on the following basis:
Freehold property
2% on cost
1.6 Operating leases
Rentals under operating leases are charged to the Statement of financial activities incorporating
income and expenditure account on a straight line basis over the lease term.
1.7 Debtors
Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the
amount prepaid.
1.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-temi 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.
1.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement. and the
amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the
charity anticipates it will pay to settle the debt or the amount it has received as advanced payments
for the goods or services it must provide. Provisions are measured at the best estimate of the
amounts required to settle the obligation. Where the effect of the time value of money is material,
the provision is based on the present value of those amounts. discounted at the pre-tax discount
rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within
interest payable and similar charges.
Page 14

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies {continued)
1.10 Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value with the exception of bank loans which are
subsequently measured at amortised cost using the effective interest method.
1.11 Taxation
The charity is exempt from corporation tax on its charitable activities under section 505 of the
Income and Corporation Taxes Act 1988. No provision for taxation has therefore been made in
these accounts.
1.12 Pensions
The charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the charity to the fund in respect of the year.
1.13 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the charity and which have not been designated for other
purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for
particular purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Income from donations and legacies
Unrestricted Restricted
funds
funds
2025
2025
Total
funds
2025
Total
funds
2024
Donations and gifts
1,055
1,055
938
Total 2024
938
938
Page 15

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Income from charitable activities
Unrestricted Restricted
funds
funds
2025
2025
Total
funds
2025
Total
funds
2024
Gateway
Community Development
Family Support
Outreach
Debt & Financial Awareness
1.439,595
1.800,048
499,496
125,059
1.193,951
1,439,595
1,802,048
499.496
125,059
1,193,951
1, 038,035
1,015,741
245, 786
226,283
651,029
2,000
2.000
5.058,149
5,060,149
3, 176,874
Total 2024
3, 176,874
3, 176,874
Funding from Government organisations can be analysed as follows:
2025
2024
South Derbyshire District Council
Bureau Funding
Capital Grant Funding
65,280
63,463
15,740
65,280
79,203
Derby City Council
Advocacy Service
Carers
238.716
261,786
177,216
245, 786
500.502
423,002
Derbyshire County Council
Employment Advice
NHS Outreach
10,400
139,366
95.172
10,400
127,715
97,842
12,600
55,586
Autism Information and Advi
Food bank services
Wellbeing and community wellness
Low level support
7.350
892,315
1,144,603
304, 143
Page 16

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Other governmental organisations
Tamworth Borough Council - Outreach
Winshill Parish Council
Birmingham City Council
Bolsover District Council
East Staffs Borough Council - COLA
Nottingham County Council - Autism Services
240.791
5,500
133.333
17,480
49,000
90,202
178,928
5,500
29,940
12,250
98,980
536.306
325,598
2,246,691
1, 131,946
Investment income
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Bank interest
24,436
24,436
9,828
Other incoming resources
Restricted
funds
2025
Total
funds
2025
Total
funds
2024
Non-trade income
1,502
Page 17

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted Restricted
funds
funds
2025
2025
Total
2025
Total
2024
Gateway
Community Development
Family Support
Outreach
1,060
1,992
552
1,356,355
1,708,160
478,898
131,924
1.184,832
1,357,415
1,710,152
479,450
132,621
1,186,098
1,010,210
981,421
240,737
206, 735
586,355
697
Debt & Financial Awareness
1.266
5,567
4,860,169
4,865,736
3, 025,458
Total 2024
45,567
2,979,891
3,025,458
Analysis of expenditure by activities
Activities
underiaken
directly
2025
Support
costs
2025
Total
funds
2025
Total
funds
2024
Gateway
Community Development
Family Support
Outreach
Debt & Financial Awareness
1,065,011
1,516,488
377,636
116,039
971.181
292,404
193,664
101,814
16,582
214,917
1,357,415
1,710,152
479,450
132.621
1,186,098
1,010,210
981,421
240, 737
206, 735
586,355
4,046,355
819,381
4,865,736
3, 025,458
Total 2024
2,362,261
663. 197
3,025,458
Page 18

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysis of expenditure by activities (continued)
Analysis of support costs
Community
Develop-
ment
2025
Family
Support
2025
Gateway
2025
Outreach
2025
Staff costs
Depreciation
Staff & volunteer costs
129,861
1,060
7,620
63,651
60,531
9,105
20.576
83,032
1,992
4,943
46,982
31,252
11,901
13,562
47,158
552
2,484
21,817
15,824
5,801
8,178
5,878
697
414
Office costs
4,669
2,432
1,171
1,321
Premises costs
Governance
other costs
292,404
193,664
101,814
16,582
Total 2024
257,244
195,938
66,459
39,900
Debt &
Financial
Awareness
2025
Total
funds
2025
Total
funds
2024
Staff costs
Depreciation
Staff & volunteer costs
95,221
1,266
5,612
53,012
33,020
13,155
13,631
361.150
5,567
21.073
190,131
143.059
41,133
57.268
320,928
5,567
21,988
153, 114
82,307
43,033
36,260
Office costs
Premises costs
Govemance
Other costs
214,917
819.381
663,197
Total 2024
103,656
663, 197
Page 19

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Auditorfs remuneration
2025
2024
Fees payable to the charity's auditor for the audit of the charity's annual
accounts
6,825
6,500
Staff costs
2025
2024
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
2,822,618
246,847
199.674
1,953,966
160,612
132, 168
3,269,139
2,246,746
The average number of persons employed by the charity during the year was as follows..
2025
2024
Charitable purposes
Support and governan
103
10
78
113
87
The number of employees whose employee benefits (excluding employer pension costs) exceeded
£60,000 was..
2025
No.
2024
No.
In the band £60,001- £70,000
In the band £70,001- £80.000
10.
Trustees. remuneration and expenses
During the year, no Trustees re￿iVed any remuneration or other benefits (2024 - £NIL).
During the year ended 31 March 2025, expenses totaling £389 were reimbursed or paid directly to 1
Trustee (2024 - £3,629)
Page 20

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
11. Tangible fixed assets
Freehold
property
Cost
At 1 April 2024
278,319
At 31 March 2025
278.319
Depreciation
At 1 April 2024
Charge for the year
62,359
5.567
At 31 March 2025
67,926
Net book value
At 31 March 2025
210.393
At 31 March 2024
215,960
12. Debtors
2025
2024
Due within one year
Trade debtors
200.900
49,554
135.546
153,423
7,579
145,752
Other debtors
Prepayments and accrued income
386,000
306, 754
13. Current asset investments
2025
2024
Short tenn investments
177,276
170,000
Page 21

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
14. Creditors: Amounts falling due within one year
2025
2024
Trade creditors
63,177
156,817
43,499
165,697
80, 788
45,992
Other taxation and social security
other creditors
Accruals and deferred income
289,628
429.190
416,408
2025
2024
Deferred Income
Deferred income at 1 April 2024
Resources deferred during the year
Amounts released from previous periods
225.785
197,877
111,652
225, 785
(216,393) (197,877)
121,044
225, 785
Deferred income relates to grant income received where funders had specified conditions on the spend
period.
Page 22

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
15. Statement of funds
Statement of funds - current year
Balance at
31 March
2025
Balance at 1
April 2024
Transfers
inlout
Income Expenditure
Unrestricted funds
Designated funds
Fixed asset fund
Dilapidation & emergency
asset repair fund
Staff redundancy & closure
contingency fund
Development fund
215,959
(5,567)
210,392
16,000
16.000
130,000
40,000
130,000
15.467
(24,533)
401,959
(5,567)
(24,533)
371.859
General funds
General funds
332,303
26,436
24.533
383.272
Total Unrestricted funds
734,262
26,436
(5,567)
755,131
Restricted funds
Gateway
Community development
Family support
Outreach
Debt and financial services
157,586
30,441
3,687
44,428
127,535
1,440,254 (1,345,451)
1.800,444 (1.719,065)
499,496
(478,898)
125,059
(131,923)
1,193,951 (1,184,832)
252,389
111.820
24,285
37.564
136,654
363,677
5,059,204 {4,860,169)
562,712
Total of funds
1,097,939
5,085,640 {4,865,736)
1,317,843
Page 23

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
15. Statement of funds (continued)
Statement of funds - prior year
As restated
Balance at
31 March
2023
Balance at
l Apn'l 2023
Transfers
in/out
Income Expenditure
Unrestricted funds
Designated funds
Fixed asset fund
237,616
(5.567)
(16,090)
215,959
Dilapidation & emergency
asset repair fund
Staff redundancy & closure
contingency fund
Development fund
16,000
16,000
77,000
80,000
53,000
130,000
40,000
(40,000)
410,616
(45,567)
36,910
401,959
General funds
General funds
358,447
10,766
(36,910)
332,303
Total Unrestricted funds
769,063
10,766
(45,567)
734,262
Restricted funds
Gateway
Community development
Family support
Outreach
114,580
1.038,035
(19,866) 1,017,243
(5, 143)
245, 786
21,889
226,283
53, 732
651,029
(995,029)
(966,936)
(236,956)
(203, 744)
(577,226)
157,586
30,441
3,687
44,428
127,535
Debt and financial services
165,192
3. 178,376 (2,979,891)
363,677
Total of funds
934, 255
3, 189, 142 (3,025,458)
1,097,939
Page 24

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16. Fund Descriptions and Transfers
Designated funds
Designated funds are allocated out of unrestricted funds by the trustees for specific purposes. The use of
such funds is at the trustees, discretion.
Fixed asset fund
The Charities SORP specifically allows funds held as tangible fixed assets for charity use to be excluded
from reserves. This recognises that certain assets will be used operationally and their disposal may
adversely impact on a charity's ability to deliver its aims. Clearly all the fixed assets of the charity are
essential to the delivery of our charitable aims and could not be disposed of without adversely impacting
our operations. The carrying value of the Fixed Assets less the secured loan balance is therefore set
aside as designated funds in the balan￿ sheet and is excluded from the free reserve (General fund)
calculation.
Buildin
dila
idation & emer
enc
asset re
air fund
Routine maintenance of the building is covered in the annual budget. However, due to the age of the
property - it was built circa late 1800's, parts of the structure are tired and a fund is required for dealing
with the dilapidation and to cover major emergency repairs which could impact on the security or disrupt
the operation of the charity from the premises.
Staff redundanc
& closure contin
enc
fund
Were the charity have to close it would incur a number of winding up costs. Although the trustees expect
the charity to continue its activities for a very long time they nevertheless believe that it is their duty to be
prudent and to protect the charity's reputation by ensuring it is able to meet its financial commitments in
the event of a winding up. Therefore the trustees have created a designated fund reflecting the cost of
staff redundancies, professional and other costs that would arise should the charity have to close, or to
operate with a much lower level of activity with significantly fewer staff. The amount of this fund will be
reviewed annually to take into account any changes in circumstances. legislation and staff.
Develo
ment fund
Provision of an organisational priority to recruit. train and deploy volunteer generalist advisers to support
the community that we serve.
Restricted funds
Gatewa
Our Gateway Assessment Service aims to improve access to the best, consistent & practical information,
support & advice and where applicable to detemiine the most appropriate next step(s) that needs to be
taken by our clients and to enable them in taking that next step{s). Our team's primary purpose is to
ensure that those with lesser need{s) can be dealt with quickly and efficiently and those with greater
need(s) can use this as a Gateway to receive the level and depth of help required. again quickly and
efficiently. To help with aspects of this we have been supported with funds from Good Things Foundation
formerly Tinder Foundation (HMRC Digital Inclusion & Digital Health Information and Google Digital
Garage),. Metropolitan Housing (Energy Training). Trussell Trust (Food Bank Services) & Aperture (Debt
client referrals).
Communit Develo
ment
The Community Development Project is a number of funds all aiming to build a stronger and more
resilient local community by promoting the knowledge. skills & tools needed so the disadvantaged can
have access & take part in the issues that affect their lives.
D2N2: part of the Building Better Opportunities Programme. supported by the Big Lottery & the European
Page 25

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Social Fund (E.S.F). An experienced Personal Navigator provides individual support, an assessment of
financial well-being and a Personal Finan￿ Resilien￿ Plan and by providing support with current
financial circumstances, including debt, benefits, banking and any other aspects, financial capability
supportltraining is tailored to the needs of the participant. including the option of a Money Mentor.
Self Support.. a fund supported by Derbyshire County Council (Expert Patient Programme) and
incorporating The Living with A Long Term Condition (LWLTC) programme. LWLTC is a free 6-week
course that can help a person to take more control of their health by learning new skills and strategies to
manage their condition on a daily basis.
Innovation service: National project to test innovative ideas that will enhance seNice and lives for people
across the UK
Famil Su
ort
Our Family Support Project is designed to offer targeted support and advice to families who often need
more than generalist advice.
Universal service for carers: free, confidential and impartial service dedicated solely to the holistic
support of unpaid carers in Derby City.
Outreach
The purpose of our Outreach Project. including Outreach Contracts, is to establish advice sessions in the
heart of the community. The majority of the seNices we offer are now deliverables at venues throughout
South Derbyshire, which means that our clients are able to access our services as soon as possible, in a
venue and at a time that is most convenient for them.
GP Advisory Service: a project funded by 'Derbyshire County Council Public Health, and designed to
help address health inequalities by tackling poverty-related detemiinants of health. Clients using this
service have advice needs related to illness or disability (such as welfare benefit enquiries or debt
problems).
Eu-resettlement service: practical support to vulnerable EU. EEA and Swiss citizens (and their non - EU
family members) through information-giving, advice and provision of technology and assistance to help
them make a scheme application.
Trussell Trust: Citizens Advice, in partnership with The Trussell Trust. provides a freephone helpline for
people who cannot afford food and help them obtain an e-voucher for a local food parcel. It also provides
information & advice on the issues that are causing financial hardship in order to move the client
forward.
Debt and Financial services
Casework: providing free quality and consistent debt management.
Transfers between funds
The transfer from the development fund to general funds more accurately represents expected costs.
The transfer between the fixed asset fund and the general fund aligns the carrying value with the
calculation outlined above.
The transfer be￿een the general fund and the staff redundancy & closure contingency fund is made to
reflect the potential costs based upon circumstances, legislation and staff.
Page 26

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
17. Summary of funds
Summary of funds - current year
Balance at
31 March
2025
Balance at 1
April 2024
Transfers
inlout
Income Expenditure
Designated funds
General funds
Restricted funds
401,959
332,303
363,677
(5,567)
(24,533)
24.533
371,859
383.272
562,712
26,436
5,059,204 {4,860,169)
1,097,939
5,085,640 {4,865,736)
1,317,843
Summary of funds - prior year
As restated
Balance at
31 March
2023
Balance at
l Apn'l 2023
Transfers
in/out
Income Expenditure
Designated funds
General funds
Restricted funds
410,676
358,447
765,192
(45,567)
36,910
(36,910)
401,959
332,303
363,677
10,766
3, 178,376 (2,979,891)
934,255
3, 189, 142 (3,025.458)
1,097,939
18. Analysis of net assets between funds
Analysis of net assets between funds - current year
Unrestricted Restricted
funds
funds
2025
2025
Total
funds
2025
Tangible fixed assets
Current assets
210,393
210,393
824,164
712,476
1,536,640
(308,146) {121,044) {429,190)
28,720
(28,720)
Creditors due within one year
Provisions for liabilities and charges
Total
755,131
562,712
1,317,843
Page 27

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
18. Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior year
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
215,959
708,926
(190,623)
215,959
1,298,388
(416,408)
589,462
(225, 785)
Total
734,262
363,677
7,097,939
19. Reconciliation of net movement in funds to net cash flow from operating activities
2025
2024
Net income for the year (as per Statement of Financial Activities)
219,904
163,684
Adjustments for:
Depreciation charges
Dividends. interests and rents from investments
(Increase)Idecrease in debtors
Increasel(decrease) in creditors
5,567
(24,436)
(79,246}
12,782
5,567
(9,828)
(62,948)
106, 734
Net cash provided by operating activities
134.571
203,209
20.
Analysis of cash and cash equivalents
2025
2024
Cash in hand
Short term investments
973.364
177,276
821,634
170,000
Total cash and cash equivalents
1,150,640
991,634
Page 28

CITIZENS ADVICE MID MERCIA
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
21. Analysis of changes in net debt
At 1 April
2024 Cash flows
At 31 March
2025
Cash at bank and in hand
Liquid investments
821.634
170,000
151.730
7,276
973.364
177,276
991,634
159,006
1,150,640
22. Related party transactions
Owing to the composition of the Trustees Board being drawn from local Council's, expected transactions
such as business rates are not as a result of their appointments. All transactions involving such
organisations are conducted at ann's length.
23. Operating lease commitments
At 31 March 2025 the charity had commitments to make future minimum lease payments under non-
cancellable operating leases as follows:
2025
2024
Not later than 1 year
Later than 1 year and not later than 5 years
33,734
44,979
11,872
78,713
11,872
Page 29