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2024-03-31-accounts

REGISTERED cOmP￿Ny NUWBER: 05446940 (England and Wales) BEGISTERED C￿{RITy ￿'i)mBER. 1109852 REPORT OF THE TRUSTEES AF4D FINANCIAL STATEINENTS FOR TUE YEAR ENDED 31 MARCH 2024 FOR CYNGOR AR BOPETH SIR DDINBYCH CITIZENS ADVICE DENBIGHSHtRE Williams Denton Cyf a]arte.T¢d Certified Acioulllants Statutory Auditors G18*lyn Ffordd y P3r¢ Parc Mellai Baugor Guylledd LL57 4FE

CYNGOR AR BOPETH SIR DDINBYCH CITIZENS ADVICE DENBIGHSHIR CONTEIYTS OF THE FINANCIAL sTATEL￿EN1's FOR THE YEAR ENDED 31 MARCH 2024 Page Report of the Trustee8 Report of the Indepelldent Audltors 10 to 12 Statement of Flnancial Activities 13 Balxllce Sheet 14 Cash Flow Statement 15 Notes to the Cash Flow Statenient 16 Notes to the Fill4ncl81 Statements 17 to 26 Detailed StAtemeDt of FlnaT)clal Aetivltles 27

CYNGOR AR BOPETE SIR DDINBYCH crrIzENS ADVICE DETh'BIGHSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Th¢ tn2s1ees who elso direilors of the ch￿lty for the PU￿￿5￿$ of the Companie% Act 2006, prtiellt their report with th¢ finaDknial statements of the ch8tity for the year eiid¢d 31 Marknh 20?4. The ttusiees bave adil )ted the provisions of AiLILiunling ajjd Repnrting by Cbarities: Sial¢m¢llt of RecomtDellded Praktic.e appli¥able to Ch￿ltieS preparing their 8¥kn013nls in a￿￿or￿an￿e with the Fillancial Re.porting Sialldard applic.abl¢ ill the UK and Rtpub]ic of Lre18nd ￿Rs 102) (eff¢¥tive l Janiiary 2019)- OBJECTIVES APT) ACTIVITIES Objectives and alms The MiNion of CyLigor Ar Bop¢th Sir Dditibyvh citize.ns AdvÉkn¢ Denbigb4hire (CAD) 18". To reduce poverty, I￿proVe f￿ancial and per¥onal rt.¥*i1ien￿t, and prevent bomeles>ncig, tbereby contributing to iwproved wellbeing within our c.0m￿￿￿1ty., The charity's L4)re activities in delivering that m11￿£10n are provibion of an infomatioll, advice, and advO￿a￿Y service, iucliidiiig rllvney adiikne in the at¢& Df benefits. funded thruugb a 'Collsiimer and Financ.e Contract, with Dellbigh5hirc Coullty Council (DCC) and ￿antS from Big Lottery Fun(L Welsh GovernmknJnt. Energy Savillg Trust, Trussell Trust, lthyl Town Couucil and other organi.qatioii8. We at CAD chR￿pIOn eqiiality thtough the M'ay we ope.rale, the advice we provide - which is acie4%ible to all - and tbrougb our ¢oiitribution to leitaltsb alld Cauipaigns that sbine a light on ihe i6>ue> of inequality in our communities. The charity's rnain ol)jectiTreè for the Ye￿ were to suqtaiD its curreut progt#JtllDe.s. ebiabli$b new PTojetls and acquire er fulld￿8 to exielld ils ￿Olunteer bose. Thc cliarity was partLiularly proactive in reknNiting Troluntee.rs by raisiDg th¢ profile of tbe service uqing Io¥&l piint tnedia and SQknial media and exhibitillglspeakia8 at Ioial eTr¢nts and comniunity gtvups. We al￿ offered placemcnls to stvdtnts and those SkK.kit]g work experience to give them an in.gight nto how the 0[g￿li￿tIOn opeEates. The trusle.es have paid due reg&id to ￿ld811(e i.".."ued by the Ch2rity co[[)￿l£(lOll in deiLding on the activities the cl)arity sbuuld ullderta'Ke and rebTularly r¢vi¥wed ils busine52 plan and strategy. Page I

CYNGOR AR BOPETH SIR DDINBYCH CITIZENS ADVICE DENBIGHSIIIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 OBJECTIVES AND ACTIVITIES Slgnifi¢&nt activitles In the financial year 2023124 CAD bas: Suc.¥e4¥fi)Ily e._dei)ded the Denbi8h.4hiTe County CouD¢iI (DCC) coutra¥ts to provide a Consumer and Finallcial Advice qervice for the whnle of D¢iibiglishire to Mar￿h 2029 followirLg a reconynis6i(yning prokne55 in 2023. This fullding from DCC has facililaled 5enFiue&.'SUPPOrt ill Ibe followllig areas.. Diretit support for tenants in DCC Housing, iocluding advice on energy via DCC Housing Department (tbe Key 2 Advi￿8 proj¢c.t) - Provision of a full-time ca>ework¢r frortL CAD to suE)port the work of DCC'S Homelt¥*ne>S Preveiition Tean) - Piovision of & CarcIs Beftiending Service in partDer.4bip with Northeast Wal¢s Carcrs Inforniatioll Service (NEWCIS) Provision of a project to build financial copabiiity amollgbt young pcopl¢ througb tbe Familtes First Youllg People initiative A proje￿1 to encourage the e¥Ollomically inailive iuto ¢wployrnent alld Q<>lSt th¢m in 5¢¥.urirtg welfar¢ b¢nefit eiititl¢menls with findillg and a delivery par￿erShiP with Working Denbighqliire, part of DCC. With fundlng from Welsb Government (via Citizells Advice Q￿rll) we have delivered the following activÉty: - Wide rangitsg advikne for ptople 8knfoiS Wale5 via Advicelink- Single Advice Fund (SAF) Welfar¢ benefits advikne via the tel¢phDtLe. ellknouf28iiig people to ¢1oim tlieir ¢ntitlements tbrou8h the 'Clain) What's Yours, prOje￿t - Advice to young people l¢&ving car¢ via Ihe Basic In￿Ome Pilot Project Projects and actlvity funded by other partners Included: Your PlaLe or Ours, . funded by The Lottery CoD)munity Fulld working ill prtership witb South Denbighshsre Conllllunity P&rtn¢isliip (SDCP) to work with Io¥.al collllllunities to ideiilify arLd develop new services that will siipport illdepeudellt livi08. CO￿bat rural poverty alld tnabls PeLiple to live well in their vOIILiJliUJitie.s. The Piojei.t started ia 2018 in Corw¢n alld Edeyrnioo. In 20)0 the fi￿dIng Trus ext¢Dded to include services lo the LlaThgollen conullunity. - Yt's h'ot Too Late, _ funded by the Henry Smitb Charity. This proje¥t Ivas fi￿ded to deliver out-of-hours Jnoney advic.¢ to cLients who foujjd it difficult to attend our offiii5 duTillg woiking hours. This advict included fllLallcial Sit¢iatry trainiuE alld boligtic preventalive and crisis money adviie: enknOWPIE s%illg. iDCOm¢ maximiialion, budgeting and debt rcsolution. - Foree for Energy, _ itl partneLship with the other five Nortb Wales local Citize￿% Advice offices atLd Woody's Lodge (a cbarity 5UPPOrtillg vel¢ians, emergellvy se.rvityL3 employees and rtaervisls). This project provided ellergy adviwe and wider holistic advice servic.es to Gliei)ts from the veleian coJ]llllwiity aiiOSS North Wa]es. - 'Help Through Hardsbip,. a TruJiell T￿$t funded projert, in partn¢r5htp with Ynys Mon Citizens Advice to deliver a telephone advice servi￿¢ for po)ple Teque$ting a food bank voucb¢T. elp through Hardship IAiknal' _ anotber TniRsell Trust fi]nded project in partter.5hip with Vale of Clvryd Mind. seekillg to aligu foodballk and mental health support V4ith bolisti¢ advi￿t to break th¢ cycle of deprivatio - Vale of Clwyd FoodtFueI Ballk- tbis proj¢i-t is al￿ed at furtber helping cjienls who find tbeJD&elves in ft%el povety. Co-op voucbers ar¢ topped up £20 ea.-b and provided to ¢Lients in urg¢nt need of electricity supply v5a pr¢payn)ent meters. Page 2

CYTrIGOR AR BOPETH SIR DDINBYCH CITIZENS ADVICE DENBIGHSHIRE REPORT OF TItE TRUSTEES FOR TLIE YEAR ENDED 31 MARCH 2024 OBTKCTIVES AND ACTIVIflES 'We Can See You Now, . fwiding from the Tudor Thist in parm¢rqhip wilh Ynys Mon Citizens Advice to provide a digital Ivirtiial 'drop in, service for clients i.e. the Con￿lItatiOn wiib a client happeLs over a video IiDk iisiDg the 'All¢nd Allywhere, platfonn (much like z.oom or Go,)gle Mee.t). This has become a key plarform for our service and bas beell widely well.0￿e.d by our clieDIs. Moondanie (Warmer Wales 2) - a piojeLt fi￿ded by Th¢ Moondance Foundation via Citizells Advice Cymru lo provide cliellts with ellergy advice. BESN Energy AdviseT - f52nde.d by tbe National GTid via Citiz¢ns Advice for 8n Energy Caseworkcr to deliver spec.ialist euergy advice atsd D)axinii48tion siipport to clients experienkning ￿¢1 poverty. elp Akni<%4ing Legal Siipport IIIALS) projeut funded by A¢¥ess to Justi￿¢ Fund. This project WLS al￿ed at establi%hillg a compreheniive 1¢821 advi￿< S¢Nlue for litigdllts in perion in North and Mid Wales providing spec.ialist &d￿lce in tbe ar¢as of fa￿llY and COLwllllnity care law. This prOje￿t Ras replakned by 'lmpioving OulL.omes Thtough Legal Support, UOTLS) in July 2023. again fi￿dea by the Ac.iL>S to Jiistii-e Fund, and Opeldtes Si￿1]arlY to th¢ previous project. - Citizens A(hTh￿ C.ost•of-Living projetrt- additional fiinding to eJth8L¥¢ our generalist servikne by way of en)ploying an outreaknh advic¢ a% jL-< jnr. Every fullding orga[u.￿lloll has ils own require.mellts in terrns of measurirLg and evaluating the impact of tbe project tbey ar¢ fjjndillg. CAD gatbei's the data alld qualilalive iryfLThImatiou for fi￿derS and to inform its OWTI work and strategy. CAD is a150 ke¢JJ to deii)oiistrate so-called 'soft outputs, and Soknial Value which are iukfknosingly a rcquiremellt frouL fiwdeib. In addition to S￿e￿[FIC funded abtivity, we have Incr￿￿￿ed our volulltee.r base to u]ailltai]J a ￿￿lti-Chajmel se.rvikne and with & vi¢w to eipallding aLi.eiS to advikne attd inknre&sing our preience in the conununity. We have al.40 Lndertake.n re<tarkh and kn&nip•iw to iufonJ decision makers about SOkniAI injustice and ine.quality and the iwpa¥t of the cost-of-livijjg cri51S. Page 3

CYNGOR AR BOPETH SIR DDJNBYCH CITIZENS ADVICE DENBIGHSHtRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 OBJECTIVES AND ACTIVITIES PubLic beDefit The trustets have paid due regard to the Charity Cornmixqioll's guidaui.e on public benefit in dei.iding the activities undcrtakell by CAD during the y￿ar. The trustees are satisfied tliat the information provid¢d in tbe report and aC￿vUl1t8 meets the public benefit reporting requirements. How our acdvltie$ deliver Publlc Benefit- our perfonnauce and achievements All projeits have met their tstgels and we have been awarded ¢xtra opportullities on the 8tr¢ngth of ex¢ellellt proJ￿rt managcm¢llt. Our annual client satisfaction &irvey contii)ues to indicate strong PObitiv¢ reiuIIs. The Boaid of Trtisle¥S 15 conimitted to ect in an etbik-al M'ay regarding its fii)aDcial dealings and to this end, all Ethiknal Inve>troent FiiiÈncial Management Policy is in plakne. The Board bis revieFrf¢d tbe Bu5iDe>S Developrnent Plan for 2023-?￿6 aDd mea5ur¢d the outcomes 08ainst the objectives within tknt plan. This plall b8s been reviewed during the Financial Year ending 31 Marvb 20?4 alld u¢w stai¢gic priorities have been se.t foT the Chatity for th¢ y¢ors 2024- 2027. This plan 1$ a joint effort between the C.hi¢f Officer 8JJd the Trustee Board. We have again beell awarded the DJ&xi]num points on every aspetrt of the Leadership Self-ASEe4¥d on a Perforyll8llc¢ Quality Framework whi-h measur¢5 perforniance in th¢ following are.Js'. Cli¢nt Exp¢riencel Quality of Advice - People Management and Leadetship Fu)fincial Health We have algo relained the speknialist advic.e aL-￿redIIation from AQS for the following advice areas.. Debt - Welfare BeDefits - Family Law Tratlling of our slaff alld volunteers reiiiiire.s constant 8ttei)tlOD 8s there are frequetst chaugcs to the entitlements aN'ailable to o)Jr clieiitq, clLang¥S in the law and fll)alli.e, and ill opportunities for loc418lld 00m￿uD1ty support for our team to be aTrar¢ of. as well as tILe nc¢d to offer more general developmeDtal trainillg. The ra￿t th&t we are doing this effeK.lively is evidenced by the LSA aivard and tbe feedl)ack we re¥.¢iv¢ from clients. CAD bas colltillued par￿ttit￿lpS with aIl five LO￿al Citizens Advice op￿atiOnS in Nortb Wales, the ASK Celltre ill lthyl, DCC and SDCP. Thes¢ partner>hips offer illipioTred oppor￿DItieS for ac4uiiing fi￿dIng at]d for ¢onsolidatiag working rel81ionfhip5. In addition. CAD a sttong ¥on]ll]unity presellce and ttLe relRtiorJSbtP5 witb the Lo¥al Authority and toTrn and comoiL￿1ty couuci13 are important to the work it und¢rtakes. In the year ellded 31 2024, CAD achieved Welfare Benefit g8ins of £13,133.080 alld bandl¢d £11,744,324 of debt Oll behalf of clients. Having had to c105e our offiies di￿]ng the pandeLllic. we bave now Te-l￿Ntated our in-person face-to-faoe triage s¢rvLkne on two days per Treknk at eaib sile. alongside the digital ('Attend Anywh¢re') alld telephone 5¢rvioe. We also PTovide CL)llllnuJity triage 5erviknes in Pre51tttyfy C.0￿¢ll and Llangollen. We alqo support wider serviknes via tclephone aciL16S Wale4 tbrou8b 'Advi¢e.link' and 'Cl8im WhaV5 Yours, and across Bngland and Wal¢s through the Welp Through Hardship, proj¢o¢. Page 4

CYNGOR AR BOPETH SIR DDINBYCH CITIZENS ADVICE DENBIGHSHIIiE REPORT OF THE TRUSTEES FOR TUE YEAR ENDED 31 MLRCH 2024 STRATEGIC REPORT Flnancial position CAD has a diverse Portfolio of fi)lldillg includillg conlratrl fiwding re¥eived' £234,0(IO in unreètrii.t¢d monies from DCC and 8 further £43.638 in UDrestrii.led fiIDds from vatious soufies. We also rec¢iv¢d £995,647 from a variety of fundcTS as r¢&tric.ted thnding. Overall, the knd balanknes luding ai>els and liabilities) carried forwaid are £708.667 aDd £93.920 for wirestriLled and reEtriCte.d furLds re.%pei.tivelyJ giving tul¢il net ass¢lS ¢arried forward of £8n2,587. Our inLome for the y¢ar alqo included £18.319 from di)nations, legaciis alld illV¢Stmellt ini.orne. At tbe balalli.e shee.t aale, cU￿ent aeeaL)le futw¢. Thus tbe tru)iL￿s continue to adopt the goillg copcern basis of aiiounting in preparing the fiiianknial tslal¢ments. Risk Managewent The tsuste￿i hai'¢ arl Ollgoing proce55 of revieivillg ¢ircunL4lances whiknb may give rise to CAD being eAP05ed to risk and are satisfied that 4stems are in plakne to mitl8ate cxposure to sucb risks. PrinelpAi risks and uncertainties However well an oigkUll.4alion is mallageQ there may bc risks whicb are beyolld the org8lli5ation's CL)lltrol which would rate as high Ti8k. The or8aThiqation belteves it id¢ntsfies and manages these risks a5 pro-actively Is possible. Examples n)ay inclllde: Unexpelled r¢duLtion in fi]ndillg frojn ¢_¥i.%lillg sour¥ei. - Failure to win coillpelitive contralts for additio1￿1 projects. The trnstetis alld th¢ Sknior Manage￿tllt ttatll reioguise the>e risk4 aJJd take a proactive approach to ideDtify and man8g¢ thenL Any sigllificant reduc.tli)n in c.ore fulldiug may re>uIt in a reduction in core s¢rvi¥¢. This bas been mitig*l¢d to some exl¢nt by the new c.iilitractsal rel3tiollsbip with DCC. N¢verthelL5E, the organisation has a striile8ic reduction plall to be.st D)anage projeils iu such a SI￿atio￿. If CAD w¢re to I0￿C ils elltire core fuJJdirLg. the trub'tekry< believe it is likely that they would have to implement 8 strdl¢gic c.losure plan and if fi￿d$ could not be foiind to T¢plaie core fulldirLgs all projeils would c¢a$e to op¢iat¢ oTrer the Tnedium l¢rn]. Fundillg is in plaie through the Reserve) Policy to eD8ble this lo b¢ done ill an orderly fasbion. During the course of the ytrar f￿e safety and elei.tri¢al testing inspe¥tions bave been completed at all of the Charity's pi¢inisii and th¢ trostei> c.ontinue to ide.ntify and deal with relevant lisue.s. Pa8e 5

CYNGOR AR BOPETH sfR DDINBYCH CITIZENS DVICE DENBIGHSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 IURCH 2024 STRATEGIC REPORT FuttLre plans Our Busirteii D¢velopment Pl￿ 2i123- 20?6 defLttes our aspitations and strEtlegy for th¢ Cbarity.. - To provide a high quality and acit.%ible S￿ee that meets th¢ advi¥¢ needs of the local c.ornmunity To maintAia robiist and r¢.Sliient f￿a￿trial and orgalliNaliollal gov¢n)8tlkne whilst d¢veloping n¢w and additioDal funde.d Stryvices To challenge disbrifftination through adviie. projnote equality tbrough advo¥aGyJ and v&ue div¢rbity To promote our profile PLisitively in the preis and Djedia and CoM￿ullIca1e the value of our setvice eff¢kntively witb s1￿k¢knO1ders 8lld the Mjwiiuuity To iufluence poli¥y both natlLlll8lly and Io¥.ally through ¢¥mpaign and r¢ieat¥b work. To pronLlte abliTrity to iu)piove the wellbeiug and developn]ent of staff. volunteers, and trustekns, and to coDMiit to robust reillLitniellt and developmellt plan To eDsure that ¢veryolle Iviorking witbill oiir se.rviue (all slaff. Trolulltee.rs, and trustees) share gll objekntive to keep eakn other, our client.q, aud vu]DeIdble meii)be15 of Ol￿ ￿0￿m￿ll￿￿ty sa£¢ from b8nn andior abu4e. We rei.ognl%e tl)2t statLLtory agencies and organi5#tiorLS are requiriDg akCeSS to tbeir se.rvices via a digital Toute. we aim to be & digital portal for cliejits to the5tr 8erviie5 uid work with patther agenknlC5 to facililale this chanllel. STRUCTURE, GOVERNANCE AND MANAGEMENT Governillg documellt Citizeos AdTrikne Dellbi8b.shire is a charity opeidting as a coni&)ally lin]iled by guarantee and the trJsie¥S are Diretr1015 of the Tru%lee BLThard of th¢ cotllpally whiknh is rrgisrtr¢d with Compaiiies House unde.r knompally Ju￿be[ 05446940 and also WLih the ChArity C.ottiinibiou under cknarity aujllbcr 1109852. The cliarity is governed by the Trust Dccd and the Men]oraDdll￿ Articles of AÉ5L)¥-iation. The Trnstees, who are al¥0 the Direitors for the purp05c of coojpany law, and who serv¢d during th¢ year and up to the date of slgiiattwe of the f￿anCIal Stale￿ellts wère= Yveline H8Ands Ga)TLor Biooks AliqorL Heiishaw Charlotte Howard {re>igtted 31.1.24) Alastair MoIgttll Nigel Nicoll Paulille Bowe {r¢%igned 25.5.24) Sanjay Bballa (Ietyiglled 28.5.24) Victorta Mi<sry (re.signed 27.9.23) lobll PaLry (appointed 1.5.24) The TrEi%le.e Board rnetls on a quarterly baJiS aDd bas two SL)b conunitt¢e.s. which ]Donitor and deal witb detailed issues in their rtipekntive areas and report to the Board. The sub c.LillunitteiS are.. - Staffing, Preni jqcs and InfornTratlOll As%urarL¢e - BusineSi Planning alld Finanie Additional meelings of eiiber the Board or sub ¢oJnmittees may be called if tbere is au wgent need to do so. There are also OCia5Aottal'i8<k alld groups s¢t up ftir speeific proje¢ts. Page 6

CYNGOR AR BOPETH sni DDINBYCH CITIZENS ADVICE DENBIGHSHtRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE, GOVERNANCE AND MAJ4AGETr￿￿T Recruitmellt and appoiDtwent of new trustees Efforts to reiruit new Trustees Th'3s ongoing this ?ear as some Trnsl¢e> came to the end of their l¢nur¢ or left for per>nnAI reLl£ill)s. TnisleLS are appiiinl¢d by electÈon at the Anniial Gen¢ral Meeting, no￿inated by member oi"gani68tions or co-opted by Ibe TruNlee Biiard, provide.d that the co-optt.d and nominated Truslet5 do not exc£.kd one tILird of the nuTnb¢r of the total number of tN$te￿8. None of the ttustees has any beneficial inl¢rbSt in the company. All of the tn]stCiS ar¢ members of the conipany ond guarantee to contribute £1 in tbe evellt of a willdiug up. Trle ExÈeudve Team, Staff and Volunteers The Charity this year relied oll SOD]¢ 21 autive volunle¢t advisdrs (au iDbrease oll tbe previous y¢ar) as well as 38 fi]ll and part-lime staff (at the yedr-end} who carried out a wide range of advi¥-e work alld adminisliativ¢ ta6k-s. The inbi¢ase in voluDleknr nil￿ber) belped us mAintRiD a ￿￿lti-clI￿illC1 advi¥e SCTri¥e for our Con￿ll￿ltieS alld eD￿bled us to slart thiukillg about e.Ilending the serviie to Ioi4ri(>n8 ID the comtllunity The engageDellt of volunte.ers in undertthktng cbarileble and invome g￿n￿ating a¢tiTrities is not r¢coguiskd witbin the SOFA. Stkff work on a hybrid ba¢is i.e. part of the week in the offic.e and part of the week at their home base. Th¢ uentral managemellt strnctt￿c of CAD dvring tbe financial year conqisted of a Chi¢f Officer, Finallce Officer, Perfonnfince end Piojeets Mallager, and a BiisiThes> D¢ve.lopmellt and OpeEations Manager. Managcmeut of proje¥ts and adviie 5cfvii.es is de.legdied to other managers. New staff membe.rs are ttorjually appoitile.d followittg public adverti<em¢nt and interview aDd re¥eiTre comprehenbive induction and traiDiDg wben they take the post. Stsff bave 81s0 beell emplo?ed followillg iTrork ¢xperienkne. Wtder network The CAD engage5 in networkiug activity with a wide range of Ioial ch8riti¢s for tbe good of tbe Con￿l￿nity and, where appropriate. enters ioto partn￿s￿lpS Trith otber clwitie.s and slatulory agellcies. REFERENCE AND ADMif+lISTRATIVE DETAILS Registered Company llumber 05446940 (Englalld and W81es) Re8iSt¢red CbMr£ty number 1109552 Registered office 23 High Street Denbigh DENBIGHSHIPE LL16 3HY Trustees Yveline Hand5 Gaynor Brooks Alison H¢ll51iaw Charlotte Howard (r&signed 31.1.24) A]aslair MoI8aii Nigel Nicoll Pauline Bowe (rt%iglled 24 5.24) Sanjay Bhalla (reiigned 28.5.24) Vi￿10n8 M?s£ey (ie..*igned 27.9.23) JOI￿ Pary (appoillted l.5.24) Page 7

CYNGOR AR BOPETH SIRDDINBYCH crrizEP4S ADVICE DENBIGHSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 D¥LARCH 2024 R£FERENCE ATr4D ADMINISTRATD/E DETAILS Company Secretary Yveline Hands Audfitors Willian]s DenloD Cyf Chartered Certifi¢d Actrowilallts Sialulory Auditors Glaqlyn Ffordd y Par¢ Par¢ Mellai B2iigor Gwinedd LL57 4FE STATEMENT OF TRUSTEES, RESPONSIBILITIES The trust¢¢s {wlio are also direi.lors of Cyugor Ar Bopeth Sir D(Littbych Citizells Advice DenbigbRhire for the purpos(5 of conipally law} are reqpon.4bi le for preparing tbe Report of tbe TrUl)Ur￿e5 and appliLation of resoufie$, illchiding tbe ini.OTne and ¢xpendilMre, of the cbaTiiable con]pany for that period. tn preparittg thLi ar¢ required to select suitable aiiLiuntiDg pobc.ies and theo apply tbeLll c011.Si51¢ntly ob>erve tbe wethods and P[ilL￿1p1eS in the Cbarity SORP. make jlldgements and e.¢iwatei that are r¢JsoD?ble and PDJdeiit,' slate wh¥ther applicable aknioimting standards hav¢ beeD follow￿, subject to ally material d¢pamires dtscloscd and e¥plained in the fillan￿l31 state.Ill¢llls', prepare the F￿anCial stRtell)eiitS Oll the going concun basis unless it is inappropriat¢ to preailD]¢ that the charitabl¢ compally will c.ontinue itL busine%>. The trUSt¢cs are r¢spoTisible for keeping prLiper atriLlllllting rek.ords whicb diEc.loi¢ ivith r¢J5iinable actru[a￿Y at ally time the f￿AnCIal position of tbe charilable coD)pany 8lld to enable them to en4uTe tliat the fwancial siat¢mellts c.on]ply with d]e Comp&oie.s Act 2006. They are al0 rk*4pollsible for safeguarding the a%>Èls of tlke charitable compally and henkne for takillg rka-onable steps for the prèTreDtion and detectioll of fraud and other ]￿egUlarItics. Tn so far as the tru>lees are aM'ar¢: there is no r6'.,evatit audit information of which tbe charitable eompallys auditors are unaware. and the trustees have tak'en all steps that tbey ougbt to h8V¢ tAke.n to niake the￿￿tIV¢S aivare of auy releiant audit information and to e51ablis& that the auditors are aware of that informatloll. AUDITOILS T]Je auditor5, WilliaLW Dt.nton Cyf, will be prop05id for re-appo1￿l￿tllt at the fortbooming Aj￿U81 General Meeting. Page 8

CYNGOR AR BOPETH SIR DDINBYCH CITIZENS ADVICE DENBIGHSHtEiE B￿PORT OF THE TRUSTEES FOR TItE YEAR Ef4DED 31 MARCH 2024 Report of th¢ tn]qlec-s, inioryoratitLg a stralegic r¢pO￿ approv¢d by order of the ￿Thard of twsieLS. as the company direilors, on 31 July 20?4 and sign¢d on the board'5 behalf by.. Lady Aliion Hensbaw- TrsL%lee Page 9

REPORT OF THE fNDEPENDENT AUDITORS TO THE IVIEMBERS OF CYNGOR AR BOPETH SIR DDINBYCH CITIZENS ADVICE DENBIGHSHIRE Opinloll .1) Citiz¢1￿ AdTri¥e De.llbighshire (the We bave audited the fiiiauknial slatejnents of Cyngor Ar Bopetb Sir DdiDby" 'chrilable cottLpany) for the year elided 31 2024 which cotQPriie tbe Stal¢nent of Financial Aetivities, tb¢ Balallc¢ Sheet, the Ca<lJ Flow Stalement and note-s to the f￿ancial bl#lemeDtS, iDcliidiDg a sur0￿ary of signific.ant ai¥OUllting policies. The fillallwial reportirLg ftatnework that has been applied in their preparation is applicable law and United Kingdom A¥.i.LlUDting Staudards (United Killgdom Geiicrally Aii¢Pted A¥&ountiiig Prai.tiwe). In oiw opinioll the finAn￿1￿1 slal¢meJls'. give a tru¢ aud fair view of tbe slate of the charilable company's affair8 as at 31 March 20?4 and of its inknoming rk)iiiJfi-es alld appli￿ation of re4Our￿C$. illiluding its ilji0￿C alld expe.llditure, for the Y<￿ th¢D ended,. have been properly prepared in aik.ordanLe wiib Ullited Kingdom Geneially Aicepied Aciountillg Prakntice. alld have been PE¢pared in ai¥L)Tdance with the r¢qiiir¥menls of tb¢ Companies Act 2006. B8sls for opllllojj We conduLted our audit in ackordanie with International Staudaids on Auditing (UK) USAS (UK)) 8lld applicable law. Oiir re.iponsibilities under tboqe blandards aLe furtber de>cribed in the Audilor5' re•pollqibilitie.s for the audit of tbe finautrial stateTnBntS S¥¥tiOD of our rtPLlrt. We are indepeDdeDt of tlje charitable ¢QmPally in aiknordance with th¢ etlLibal re.qUIrr￿¢nts diat ￿.¢ releN'ant to our audit of tbe fiDaDknial slat¢meiits in tbe t)K. including the FRC'S Ethical Stalldatd, and we bave fiLlfilled our other etbiLal r¥>POllsibilities in avknordance witb the5v requir¢m¢nts. We believe that the audit evidence we have obiRined is sufficient and appiopriale to provide a basis for ow opinion. Conclusions relating to going eoncern In auditing the fi1)an￿la1 sl&tenients, we have ¢onknluded that tbe truslees, use of the goillg cortiern balis of aicounting in the prepar#tiou of the fi￿a￿LIa] slaltments is appropriate. d on tbe work we bav¢ perfom]el we bave not identified ally niaterial uncertainties relating to events or c.onditions tbat, iJ]dividually or ¢ollt4.tively niay c.ast sigllificaiit doubt on the chari18ble compauy's ability to continue as a going oniern for a period of 2t le8.st twelve months from when the f￿aD￿JaI statements authorised foT ii%ue. Our rebPOi)8ibilitlknS and tbe reoponsibilities of th¢ tnistei.s with respe¥l to goillg C4)noern are describ¢d ill the T¢levant 5¢k'.tions of tbis reporL Otber infortuAtlon The tti]qtLknS are re£ponsibl¢ for the oilJ¢r infonllation. The oib¢r info￿atIOn C.OmPri>C> the infornialion included in the Amiual R¢port, other than th¢ fLnaiiGiai slalemellts aud our Report of the Illdepellde.nt Auditors tl)ereoll. Our opioion on the finanknial slalements dLJei not c.over the other infortllatiory alld, exi.¢Pt to the e.xtent otherwise explicitly stale.d in our rep)rL we do not exprkn•5 ally forni of as<urance ¢onclusion th¢reon. In connection with our audit of the fll)ancial $lat¢ments, our respoDsibility is to read the other inforn)ation arÈd, in doing so, c.onsider wbether the other irLformatioll is Ma1￿I￿llY iDkyIJSlStelll with the fin8fjtrial slalefftents or our knowle.dge obtained in the audit or othcrwi%e appws to be materially mitslattd. If we identify siich roalerial incon%islencies or apparent n)alerial miiJlale￿e￿t.9, we ￿e required lo delerniiu¢ whether tbis gives ris¢ to a material tlli5ilalement ia th¢ finankni81 slatemellls tbenb-elTres. If, based on dle iTrork we baw¢ perforniel we Ciinclude that there is a mat¢rial Dw5Jtate￿ellt of tbis other infornialion, we ar¢ required to report tbal fact. We have nothing to rcport in this regard. Opknions Oll other matters pre5crkbed by the Companies Act 2006 In our opiDiou, bai¢d on the work undertL8k-ell in th¢ course of tli¢ audkt.. the infornation 8iveo itk the Report of the TNilee5 for the f￿8￿¢181 year for whicb the fmaD¥ial sl&lem¢nts ar¢ prepared is COllSlStellt with the finani-ial stat¢DJents- and the Report of the Trubtees has b¢en Prep￿ta ill aknwoidJllie wilh applicable l¢gal re4uireJnents. Page 10

REPORT OF THE LYDEPETr4DENT AUDrroRS TO THE MEMBERS OF CYNGOR AR BOPETH SIR DDINBYCE CITIZENS ADVICE DENBIGHSHIRE Mutters on which we are requlred to report by exeeptioD tn the light of th¢ knowledge and undeislanding of th¢ charitable c.onip¢illy and ils ellTruonment obtained in the cour¥i¢ of the audil we have llot identified maierial mi.%slttlements in the Report of tbe Trusites. We have noibillg to report ill r￿spelt of tbe following D￿tterS where the Compenies Act 2006 rENuires us to report to you if, in our opinion.. adequate ai¥iiuDtiug reknords bav¢ not be.en kept or relAllns adequate for our audit have not been [c￿elY￿ from brd11￿hes not Yisile.d by us,. or the f￿a￿vial slat¢ments ar¢ not in &green]e.Dt with the ai-knouDliiig rei.Liids and rettmis. or certain disc.Io>ures of trLtste¢.s' reiiiiineidlion speiified by law are not made. or we have not ieueiv¢d all th¢ inforn]ation and explanations we require for our audit. Responsibllities of trustees As e.xplaioed ￿0[¢ fvlly in the Stalemeiit of Trnstecè, R¢5ponsibilitie$. tbe tThslees (who ate 8]so tbe direkntors of the charitable Co￿panY for the putposes of C4impally law) are respoll?>ible for tbe prep&-ation of the fviai)iial 5tatemei)ts and for being Skeo on the bft￿ls of theikn f￿ancial 51at¢ments. Th¢ extent to which procedur¢s are capable of dete¥tiug irregularities. ill¢ludin8 fraud is delailed below.. WE gained an und¢r>laDdillg of tbe lebryal &nd regulatory fi￿ll¢m..0rk applicable to the compauy aud the indii%try in which it opeidles, &lld collsidered th¢ Ii%k of &Lls by tbe ¢ompolly that were contrary to applicable laws aud iegulatiolls, illcliiding fraud. We designed audit protredures to rt>PLind to d]e risk, recogDi.4iDg that tbe risk of not d¢ieiting a material mi%EtalvtJellt due to fraud is bigber than tb¢ riqk of llot deleilillg orle rt>ultillg frorn error. as fraud may involve d¢libe.Idle COllC¢a]ment by> for e￿a￿pIe, forgery or intentional misreprebknutxtions. or through collusioll. We focusse.d on laws aud regulalions which could give rise to a njalerial n￿￿tAlen]ellt in the finan¥ial state￿ents, illcludiDg, but not lituited to. the ComparLies Act 2006 aud UK tsx legislatiOJL Our le5ts illcluded agree.ing the fmoncial slalemeut ditsC.ILibThrei to underlying supporting dLlkniunentHtioJ4 tnquirie5 with ￿anagement and enquiries of legal C.LThlJll>el. There are inb¢rent litllitatiOD5 ill tb¢ audit pro¥¢dures desknbed above atLd, the fuLiber removed noll-compliance with laB's and r¢gulatiotlS 15 from the events and tr8n5actsons reflti.l¢d in the finan￿la1 slalements, th¢ le55 likely we would becOll￿ aware of IL We did not identify ally key audit DJ8tt¢rs relating to illegularities, iDcluding ftdud. As in all ow audits, we also addre>sd tbe risk of ￿all￿geMent ov¢ffide of internal controls, includillg lestillg journals and eNalu2ting whether there 'as evidenkne of bias by the direc.turs that iepreiented a risk of Djatwial mi5StaLeJllellt due to frauiL A fi￿er deiiflption of our reEponsibs1ities for the audit of the fiDancial slatemeots is loi￿led on the Fiuallknial Reporting CouDeil's website at www.frc.org.iik/auditor5rc5ponsibililies. This deskription forms part of our Re.port of the Indep¢lliqelll Auditors. Page 11

REPORT OF THE INDEPENDENT AUDXTORS TO THE MEMBERS OF CYNGOR AR BOPETH SIR DDINBYCH CI'IIZENS ADVICE DETr4BIGHSHIRE Use of our report This rvport is n)ade solely to tbe Ch￿l1￿li[e c.LiniL)an?'s m¢E¢ibt.rs. as a body, in a¥i.ordarA¥.e with Chapter 3 of Part 16 of the C.ompap.ies Act 2(106. Our audit fvork b8s been undertaken so Ibat we might ¥lale to th¢ charitable comi)ally'S n]ernbe.rs thLThsurne responsibility to anyone otber thall the charitable Ciin]pally alld the Gharilable cottLpany'5 ll]embe.rs as a body, for our 8udit Thork, for this reporL or for the Opilliorjs we bave forned. Mr Martin Stepen Barrett (Se￿or Statutory Auditor) for and on be.haifof Williau)s De.Dtoll Cyf Cbartered Certified A¥.lL)uDlL￿ts Slatulory Audili)rs Glaslyn Ffordd y Parc Par¢ Menai Bangor Gwjnedd LL57 4FE 31 July 2024 Page 12

CYTr*'GOR AR BOPETH SIR DDINBYCH CITIZENS ADVICE DENBIGHSEtRE STATEMENT OF FLNANCL4L ACTIVITIES FOR T￿E YEAR ENDED 31 MARCH 2024 2024 Total funds 2023 Total funds UDreitrii.te.d funds Iricted nds Note. INC0Th￿ Ef4DOWNLENTS FROM Cljaritable activltles Advkce and inlorn?¥ttion Servile 277,638 995,648 1.273,286 1,384,603 I￿￿eSt￿ent ink.Lin]e Otber ink.otne 18,017 302 18,017 302 7,669 Total 295 957 995,648 1393.472 EXPENDITURE ON Charitable activities Adviknc and inforTDation service 267 913 976288 1.359414 NET INCOLI Trattsfers bettyeen funds 28,044 19J60 22,477) 47,404 34,058 16 Net nlovement tn fund5 50,521 (3,117) 47,404 34,058 REcoNCIL￿TION OF FUYDS Total ￿ndS brLiiigbi lornFard 648,146 97,037 744,183 721,125 TOTAL FL[r￿S CARRIED FORWAIU) 708 667 802 93 920 ￿87 755 183 The notes form part of these finallcial statements Page 13

CYP4GOR AR BOPETH SIR DDtNBYCH crrIzENS DVICE DENBIGHSHIIiE BALANCE SHEET 31 ￿L4RCH 2024 2024 Total funds 2023 Total fonds Unretylriknled fiwds Restri¥ted fi￿dS Note5 FIXED ASSETS Tallgible a5Eats 9,363 9,363 11,946 CURJiENT ASSETS Debtiirs lllieatm¢llts Ca.4b with Finonknial Iniilitutions 8tLd in halld 12 13 16,597 332,878 367901 12,045 28.642 332,878 449 776 234,004 325,289 324 302 81,875 717J76 93,920 811,296 883.595 CREDITORS Amounts falliug due within olle year 14 (18,072) (18,072) (140.358) NET CURRENT ASSETS 699 793 224 743 237 TOTAL ASSETS LESS CURRENT LL4BILITIES 708,667 93,920 802￿87 755,183 r4ET ASSETS 708 667 93,920 802,487 755.183 16 Unreitriknled fuiids - Generat UDr¢itricled fullds- De.*igllaled Restricted funds 378,667 330,000 93,920 358.l46 3QO,000 97,037 TOTAL FUNDS 802,487 755 183 The finaucial slalewents were approTred by the Board of Trustees aDd authoIised for issue on 31 July 2024 and were signed on its behalf by: L.ady Alison Hen4haw - Trnstee Nigel NicDll- Trustee Th¢ notes fonn part of these fmancial slalefftents Page 14