REGISTERED COMPANY NUMBER: 05408107 (England and Wales) REGISTERED CHARITY NUMBER: 1110676 REPORT OF THE TRUSTEES AND IINAUDITED FINANCIAL STATEMENTS FOR TIIE YEAR ENDED 31 MARCH 2025 FOR DUNSTABLE AND DISTRICT CITIZENS ADVICE BUREAU Stoten Gillam Limited Chartered Accountants Alban House 99 High Street South Dunstabl¢ ledtordshire LU6 3SF
DUNSTABLE AND DISTRICT CITIZENS ADVICE BUREAU CONTENTS OF THE FII¥4ANCIAL STATEMENTS FOR THE VEAR ENDED 31 MARCH 2025 Pggo Report of the Truslees Independent Examlner's Report Statement of Flnanclxl Aetlvltles BAlance Sheet Notes to the Flnanclal St*temellts 7 10 12 DetAll¢d St4t¢menl of Flnanclal Actlvltles 13 to 14
DUNSTABLE AND DISTRICT CITIZENS ADVICE BUREAU REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The truslees, who are also directors of the charity for the purposes of the Companies ACL present their report with the finaneial statements of the charity for the year ended 31 March 2025. In accordance with their governing documents. the trustees have adopted the provisions of the Accounting and Reporting by Charities: Statement of Recommended Prnctice applicable to charities preparing their accounls in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102). FINANCIAL REVIEW Flnanclal poslTlon The company has contAnu¢d to serve as the local Citizens Advice office for the people of Dunslable, Houghton Regis and surrounding areas. Our main funding support for general advice continues to be Central Bedfordshire Council with additional support oming from Eloughton Regis Town Council and Charitses including Wixamtree Trust and Luton & Beds Community Fund. Total income in the year was lower than the previous year, mainly due to additional funding in 2024 from Central Bedfordshir¢ Council. The Trussell Trust and National Citizens Advi. Totsl inwming resources in the year were £222,548 (2024 £264,939). Totsl r¢5our¢ ¢xpcnded in the year wvre £222,616 (2024 £217.252). The company made a deficit for the year of £68 (2024 ', surplus £47,687). Reserves pollcy The trustees consider that financial reserves should be held in order to ensure that the charity can continue to operate and meet the needs of clients in thc cvenl of unforeseen and potentially financially damagin8 circumstances arising. Totsl Rcserycs were £225.517 at 31st Mar¢h 2025 (2024 £225.585). These are partly r¢quir¢d as a Sou¢ of ¢onlingency cover for operntional costs between the twice yearly disbursements of our primary funding grant from Ccntral Bedfordshire Council. but also to meet the board's aim of having reserves lo ¢oveT at 1¢8st six months, operations. In addition the reserves will cover unfore5¢en day-to-day operational costs, non-renewal of anticipated budgeted sources of in¢ome (e.g. grants) and planned spending on projects ihal continue to make it easier for clients to ¥¢t the advlc¢ ihey seek. STRUCTURE, GOVERNAIYCE AND MANAGEMENT GoverDing document The charity ts a company limited by guarantee as defined by the Companies Ad 2006 and 15 corktrolled by its governing document, the memorandum and 4rti¢l¢s of a550ciation, which were updated and approved at the AGM on 25 September 2014. RF.FERENCE AND ADMINISTRATIVE DETAILS RtEisleTed ComplY Dumber 05408107 (England and Wales) Registered Ch*rity number 111067b Registered office The Dunstable Centre Court Drive Dunstable Bedfordshire LU5 4JD Page I
DUNSTABLE AND DISTIUCT CITIZENS ADVICE BUREAU REPORT OF THE TRUSTEES FOR THE YF.AR EIYDED 31 MARCH 2025 Trustee5 Mr M I Coulter Rettred Mr D R Hook Retired (resigned 231512024) Mr P J Syred Design Enginccr Mr J R Kane Retired Ms S Thorne Retired Mrs R Y Tsang Chartered Accountanl (resigned 171512024) Mrs J Watson Headteacher Mr W Morris Landlord Mrs C Brennan Retired (appointed 231512024) ltsdependent Examiner Mr Chris Trevor FCA Stoten Gillam Limited Chartered Accountants Alb4n House 99 Iligh Street South Dunstable Bedfordshire LU6 3SF Approved by ord¢r of the board of truste¢s on .2..-3...:...<.: 20.¥..: and signed on its behalf by.. Mr M I Coulter - Trustee Pagc 2
INDKPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DUNSTABLE AND DISTRJCT CITIZENS ADVICE BUREAU Independent exAmlntr'8 report lo the trustees of Duttstabl¢ and District Citizens Advlce Bure#u ('tht ComNY,} l report lo the chartty trustees on my examination of the a¢count5 of the Company for the year ended 31 March 2025. Responsibilities and basis of report As the charity's tSteeS of the Company (and also tts directors for the purposes of ¢ompany law) you are responsible for the preparation of the accounts in accordance with the requirernents of the Companies Act 2006 (Ihe 2006 Act'l. Having satisfied myself that the accounts of th¢ Company are not required to be audited under Part 16 of the 2006 Act and are elftgible for independent examination, I report in respect of my examination of your charity's accounts &$ carri out under Seclion 145 of the Charities Aci 2011 ('Ihe 201 l Act,). In carying oul my examination I have followed the Dir¢ctioiis giveIi by Ikir CliariLy Cummission under Seaion 14J(J) (b) of ihe 2011 Act. Indeptlldent txaminer's statement I have completed my examination. I confJrn] that no matters have come to my attention in connection with the examination giving me Cause to believe.. accounting records were not kept in r¢specl of the Company as required by Section 386 of the 2006 ACL. or the aw)unts do not accord with those record5. or the accounts do not comply with the a¢¢ounting requirements of Section 396 of the 2006 Act other than any requir¢m¢nl thal the accounts give a true and fair view which is not a matter ¢onsidered as part of an independenl examination. or the accounts have not been prepared in accordance with the meihods and principles of ihe Statement of Recommended Practice for a¢countin8 and reporting by charities (applicable lo ¢hariti¢s preparing Iheir accounts in 'Ordn¢ with thc Finan¢ial Reportin8 Standard applicable in the UK and Republi¢ of Ireland (FRS 102)). I have no concerns and have Gome across no other matters An connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Mr Chris Trevor FCA The Insiliuie of Chartered Accountants In England and Wales Stoten Gillam Limited Ch#rt¢r¢d A¢wunlants Alban House 99 High Street South Dunstable Bedfordshire LU6 3SF Date.. Page 3
DUNSTABLE AND DISTRICT CITIZENS ADVICE BUREAU STATEM ENT OF FtNANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 Totsl funds 2024 Total funds Unrestricted funds Restricted fund Notes INCOME AND EIYDOWMENTS FROM Donions and legacie5 20JOI 20JOJ 27,299 ChrltAble actmtl Charitable artivities 171,436 26.825 198261 232,117 OtheT trading activities Invcslmcnl inLome 2,000 3,523 3.986 3,986 Totsl 195.723 26025 222,548 264.939 EXPF.NDITURE ON Charitable Artlvltles Charitable activities 190.594 32,022 222,616 217.252 NET INCOMEI(EXPENDITURE) 5,129 (5,197) (68) 47,687 RECONCILIATION OF FUNDS Totsl funds brought forward 219.738 5,847 225J85 177.898 TOTAL FUNDS CARRIED FORWARD 224,867 225,517 225.585 The notes forni part of these financial statements Page 4
DUNSTABLE AND DISTRI CITIZENS ADVICE HUREAU BALANCE SHEET 31 MARCH 2025 2025 TotAI 2024 Total funds Unrestricted funds Restricted nd Notes FIXED ASSETS Tangible assets 1,585 1,585 5.840 CURRENT ASSETS Debtors C&sh bank and In hand 164 227,674 164 239224 164 243,696 IlJS0 227.838 11,550 239J88 243,860 CREDIT'ORgi Amounts failing due within one year io (4,556) (10,900) (13,456) (24.115) NET CURRENT ASSETS 223,282 650 223.932 219.745 TOTAL ASSETS LESS CURRENT LIABILITIES 224,867 650 225J17 225.585 IYET ASSETS 224067 650 225,517 225.585 FIINDS Unrestricted funds Restricted funds 224067 650 219.738 5,847 TOTAL FUNDS 225A17 225.585 The ¢haritsble company is entitled to exemption from audit under Section 477 of the Companies A¢t 2006 for the year ended 31 March 2025. The m¢mbeTS have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2(K)6. The trnstees acknowledge their responsibilities for (a) ensuring that the charitable company keeps acwunting records that comply with Sections 386 and 387 of the Companies Act 2006 and Praring financial statements which give a tru¢ and fair view of the stste of affairs of the charltable company as at the end of cach financial y¢ar and of its sury)lus or deficit for each fjnanciai year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2(K)6 relating to financial statements, so far as applicable to the ¢haritable wmpany. (b) The notes form part of theK fmancial statements Page 5 continued...
DUNSTABLE AND DISTIUCT CITIZENS ADVICE BUREAU BALANCE SHEET - Lvulluut 31 MARCH 2025 Th¢5e financial statements have been prepared in accordan¢e with the Provisions applicable to charilable companies subject to the small Lx)rnpanies regime. The financial statements were approved by the Board of TTUSte¢s and authorised for issue ..2-..3...: ..%.: 2:0? and We signed on its behalf by: on Mr M I Coulier - Trustee The notes foTm part of these financial statements Page 6
DUNSTABLE AND DISTIUCT CITJZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEM EIYTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES BASIS of preparlng the finaDcll statements The financial statements of the charitable ¢ompany, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommendcd Practice applicable to charities preparing their accounts in aCCOTdance with the Financial Reporting Standard appli¢able in the UK and Republic of Ireland (FRS 102) (effective l January 2019),. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of IT¢land' and ihe Companles Act 2006. The financial statements have been prepared under th¢ hislorical cost convention. Income All in¢ome is recognised in the Statement of Financial Activities once the charity has enlillement to the funds. it is probable that th¢ income will be received and the amount can b¢ measure4J reliably. Eipendltu Liabilities arc recognised as expenditure as soon as there is a lega] or conslructive obligation committing the charity to that ¢xpendilure, 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 ac¢ounted for on an accruals basis and h&$ been ¢la55ified under headings that aggregate all cost related to the category. Where costs cannot bc directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. T•nglble flxed 4sse18 Depreciation is provided at the following annual rate5 in order to write off each asset over ils estimat¢d useful life. Fixtures and fittings Computer equipTnent 200/0 on ¢osl 330/0 on cost T•x4tloD The chaTity 15 exempt from corpor8tion t8x on its Charitable activities. FuDd aceountlng Unr¢strl¢d funds Can be used in accordance with th¢ charitable objectives at the discretion of the trustees. Restrictcd funds can only b¢ used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular Testricted PUTposes. Hlre purehsse 2nd leaslng commltments Rentals paid undcr opcrating Icasc5 aTe charged io the Statement of Financial Activities on a stTai8ht line bLsis over the period of the I¢. Peusion eo$t8 And other post-retlrement benellts The charitsble company operdtes a defined contribution pension scheme. Contributions payable to the charitable company's pension s¢heme aff Charged to the Statement of Financial Activities in the period to which they relate. Dll*pldAtfion reserve There was no requirement for a dilapidation reserve for the year ended 31 March 2025. This will be kept under review going forward. Page 7 continued...
DUNSTABLE AND DISTIUCT CITIZENS ADVICE BUREAU iYOTES TO THE FINANCIAL STATEMENTS - runtlllucd FOR THE YEAR ENDED 31 MARCH 2025 OTHER TRADING ACTIVITIES 2025 2024 External training 2,000 INVESTMENT INCOME 2025 2024 Deposit account interest 3,986 3.523 NET INCOMEI{EXPENDITURE) Net incomel(expenditure) is slated after chargingl(creditin8): 2025 2024 DepTeciation - owned &8sets Other operating l¢as¢s 4.253 12.633 6,208 12.634 TRUSTEES, REMUNERATION AND BENEFITS There were no truste¢s' r¢muneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024, STAFF COSTS Th¢ average monthly number of employ¢e5 during the year was as follows: 2023 2024 Average monthly staff No employ¢¢s r¢ceived emoluments in ceSS of £60,0(KI. COM PARATIVES FOR THE STATEM ENT OF FINANCIAL AcfiviTIES Unre5tri¢led funds Restricted fund Total funds INCOME AI¥D ENDOWMENTS FROM Donations and legacies 27.299 27.299 Charltsble aetfvltles Charitable activities 181.857 50,260 232.117 Other trading activities Investment income 2,000 3.523 2,000 3.523 Totsl 214.679 50,260 264,939 EXPENDITURE ON Page 8 ontinued...
DUNSTABLE AND DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS - coDtlnued FOR THE YEAR ENDED 31 MARCH 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - Continyed Unrestrictrd Restricted funds fund Total funds Charltablt activitles Charitable 8Ctivitie5 172.563 44.689 217.252 NET INCOIYIE 42,116 5,571 47.6¥7 RECONCILIATION OF FUNDS Total funds brought forward 177,622 276 177,898 TOTAL FIJNDS CARRIED FORWARD 219,738 5,847 225.585 TANGIBLE FIXED ASSETS Fixtures and rittin85 Computer equipment Totals COST At l April 2024 and 31 March 2025 25,526 22.112 47.638 DEPRLCIAI'ION At l April 2024 Charge for year 22,149 3,128 19,649 1.127 41,798 At 31 March 2025 25277 20.776 46.053 NET BOOK VALUE At 31 March 2025 249 lJ36 lJ85 At 31 MaT¢h 2024 3.377 2.463 5,840 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Prepayments and in¢ome 164 164 Page 9 ntinued...
DUNSTABLE AND DISTRICT CITIZENS ADVICE BUREAU OTES TO THE FINANCIAL STATEMENTS - runiinued FOR THE YEAR ENDED 31 MARCH 2025 io. CREDITORS: AMOUIYTS FALLING DUE WITHIN ONE YEAR 2025 2024 Accruals and deferred income 15,456 24,115 ii. MOVEMENT IN FU]¥DS Net i))ov¢iiiciit At 3113125 At 114124 in funds Unre9tricted funds General fund 219.738 5,129 224067 R¢$lrlcied funds Restricted fund 5.847 {5,197) 650 TOTAL FUNDS 225,585 (68) 225,517 Net movemeni in fund& included in the above are &s follows: Incoming resourrcs Resources expended Movemenl in funds Unrestrlcted funds General fund 194,723 (190,594) 5.129 Restrlcted fvnds Restrid¢d fund 26025 (32,022) (5,197) TOTAL FUNDS 222,548 (222,616) (68) Comparatlves for movemellt In funds movement in funds At 3113124 At 114123 Unrestrlcted tsnds General fund 177.622 42.116 219,738 Restrlcted funds Kcstricted frund 270 5.571 5,847 TOTAL FUNDS 177,898 47.687 225,585 Page 10 continued...
DUNSTABLE AND DISTIUCT CITIZENS ADVICE BUREAU NOTES TO TIIE FINANCIAL STATEMENTS - coik¢lllyed FOR THE YEAR E]¥DED 31 MARCH 2025 ii. MOVEMENT IN FUNDS - eontinued Comparative net movement in funds. included in the above are aq follows: Incoming resources Resources expended Movement in fiinds Unrestrl¢ted fuDds Grra1 fund 214.679 (172.56Jl 42,116 Regtrirted funds Restricted fund 50,260 {44.689) 5,571 TOTAL FUNDS 264.939 (217,252) 47.687 A Current year 12 months and prior year 12 months combined position is as follows: Nel movement in funds Ai 3113125 At 114123 Unreslrlc¢ed fundg General fund 177,622 47.245 224,867 Restrlcted fuMd$ Restricted fund 276 374 650 TOTAL FUNDS 177,898 47,619 225,517 A current year 12 months and prior year 12 months combined net rnoY¢m¢nt in funds, included in the above #Te as follows: Incorning resources Resources expended Movement in funds UDrestrleted fullds Generdl fund 410,402 (363.157) 47.245 Re8trltted funds Restricted fund 77.085 (76.711) 374 TOT AL FUNDS 487.487 (439,868) 47.619 Pag¢ 11 continued...
DUNSTABLE AND DISTIUCT CITIZENS ADVICE BURKAU OTES TO THE FINAf4ciAL STATEMENTS - coDtinytd FOR THE YEAR ENDED 31 MARCH 2025 12. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 Mar¢h 2025 nor for ihe year ended 31 March 2024. Page 12
DUNSTABLE AND DISTRICT CITIZENS ADVICE BUREAU DITAILED STATEM ENT OF FINANCIAL ACTlVtTIE5 FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 INCOME AND ENDOWMENTS Donatlolls and legael Donations Other grants ioJoi 10,000 299 27.000 20JOI 27.299 Other tradin£ actlvltles Exlemal training 2.000 Investment Income Deposit acwunl interest 3,986 3.523 Chrltble #ttlvltles Grants 198261 232.117 Tol*l lllcomlug rnouree$ 222J48 264,939 EXPENDITiJRE Charltable actlvldes Wages Social security Pensions 173,022 8,960 3a42 169.595 7,879 2.756 185J24 180,230 Support costs Mgn4gement otrice renl Insurance Training. reference and infomialion s¢rYic T¢lephon¢ Office supplies Advertising Other expenses Travelling Subscription5 Volunt¢er exp¢n5¢5 Accountancy fees 12ffj33 735 3,269 4,273 5,634 955 12.634 789 3,816 4,023 3,784 235 469 1.017 311 1.347 804 1.769 336 835 31,939 29,229 Flnanee Bank charges 60 This page does not forni p8rt of the ststutory financial statements Page 13
DUNSTABLE AND DISTRICT CITIZENS ADVICE BUREAU DETAILED STATEM ENT OF FINAf4CIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Otber Dcpreciation of fixtures and fittings Depreciation of computcr equipm¢nt 3,128 1,127 4,109 2.099 4355 6,208 GovtrnaDce costs AGM and Board meeting expenses Independent examinev&' fee 355 1.170 1.038 1.038 .525 Total resour¢e5 expended 222,616 217.252 Net (expeDditurtylncome (68) 47.687 This page does not fonn part of the Stslutory fmancial statements Page 14
REGISTERED COMPANY NUMBER: 05408107 (England and Wales) REGISTERED CHARITY NUMBER: 1110676 REPORT OF THE TRUSTEES AND IINAUDITED FINANCIAL STATEMENTS FOR TIIE YEAR ENDED 31 MARCH 2025 FOR DUNSTABLE AND DISTRICT CITIZENS ADVICE BUREAU Stoten Gillam Limited Chartered Accountants Alban House 99 High Street South Dunstabl¢ ledtordshire LU6 3SF
DUNSTABLE AND DISTRICT CITIZENS ADVICE BUREAU CONTENTS OF THE FII¥4ANCIAL STATEMENTS FOR THE VEAR ENDED 31 MARCH 2025 Pggo Report of the Truslees Independent Examlner's Report Statement of Flnanclxl Aetlvltles BAlance Sheet Notes to the Flnanclal St*temellts 7 10 12 DetAll¢d St4t¢menl of Flnanclal Actlvltles 13 to 14
DUNSTABLE AND DISTRICT CITIZENS ADVICE BUREAU REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The truslees, who are also directors of the charity for the purposes of the Companies ACL present their report with the finaneial statements of the charity for the year ended 31 March 2025. In accordance with their governing documents. the trustees have adopted the provisions of the Accounting and Reporting by Charities: Statement of Recommended Prnctice applicable to charities preparing their accounls in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102). FINANCIAL REVIEW Flnanclal poslTlon The company has contAnu¢d to serve as the local Citizens Advice office for the people of Dunslable, Houghton Regis and surrounding areas. Our main funding support for general advice continues to be Central Bedfordshire Council with additional support oming from Eloughton Regis Town Council and Charitses including Wixamtree Trust and Luton & Beds Community Fund. Total income in the year was lower than the previous year, mainly due to additional funding in 2024 from Central Bedfordshir¢ Council. The Trussell Trust and National Citizens Advi. Totsl inwming resources in the year were £222,548 (2024 £264,939). Totsl r¢5our¢ ¢xpcnded in the year wvre £222,616 (2024 £217.252). The company made a deficit for the year of £68 (2024 ', surplus £47,687). Reserves pollcy The trustees consider that financial reserves should be held in order to ensure that the charity can continue to operate and meet the needs of clients in thc cvenl of unforeseen and potentially financially damagin8 circumstances arising. Totsl Rcserycs were £225.517 at 31st Mar¢h 2025 (2024 £225.585). These are partly r¢quir¢d as a Sou¢ of ¢onlingency cover for operntional costs between the twice yearly disbursements of our primary funding grant from Ccntral Bedfordshire Council. but also to meet the board's aim of having reserves lo ¢oveT at 1¢8st six months, operations. In addition the reserves will cover unfore5¢en day-to-day operational costs, non-renewal of anticipated budgeted sources of in¢ome (e.g. grants) and planned spending on projects ihal continue to make it easier for clients to ¥¢t the advlc¢ ihey seek. STRUCTURE, GOVERNAIYCE AND MANAGEMENT GoverDing document The charity ts a company limited by guarantee as defined by the Companies Ad 2006 and 15 corktrolled by its governing document, the memorandum and 4rti¢l¢s of a550ciation, which were updated and approved at the AGM on 25 September 2014. RF.FERENCE AND ADMINISTRATIVE DETAILS RtEisleTed ComplY Dumber 05408107 (England and Wales) Registered Ch*rity number 111067b Registered office The Dunstable Centre Court Drive Dunstable Bedfordshire LU5 4JD Page I
DUNSTABLE AND DISTIUCT CITIZENS ADVICE BUREAU REPORT OF THE TRUSTEES FOR THE YF.AR EIYDED 31 MARCH 2025 Trustee5 Mr M I Coulter Rettred Mr D R Hook Retired (resigned 231512024) Mr P J Syred Design Enginccr Mr J R Kane Retired Ms S Thorne Retired Mrs R Y Tsang Chartered Accountanl (resigned 171512024) Mrs J Watson Headteacher Mr W Morris Landlord Mrs C Brennan Retired (appointed 231512024) ltsdependent Examiner Mr Chris Trevor FCA Stoten Gillam Limited Chartered Accountants Alb4n House 99 Iligh Street South Dunstable Bedfordshire LU6 3SF Approved by ord¢r of the board of truste¢s on .2..-3...:...<.: 20.¥..: and signed on its behalf by.. Mr M I Coulter - Trustee Pagc 2
INDKPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DUNSTABLE AND DISTRJCT CITIZENS ADVICE BUREAU Independent exAmlntr'8 report lo the trustees of Duttstabl¢ and District Citizens Advlce Bure#u ('tht ComNY,} l report lo the chartty trustees on my examination of the a¢count5 of the Company for the year ended 31 March 2025. Responsibilities and basis of report As the charity's tSteeS of the Company (and also tts directors for the purposes of ¢ompany law) you are responsible for the preparation of the accounts in accordance with the requirernents of the Companies Act 2006 (Ihe 2006 Act'l. Having satisfied myself that the accounts of th¢ Company are not required to be audited under Part 16 of the 2006 Act and are elftgible for independent examination, I report in respect of my examination of your charity's accounts &$ carri out under Seclion 145 of the Charities Aci 2011 ('Ihe 201 l Act,). In carying oul my examination I have followed the Dir¢ctioiis giveIi by Ikir CliariLy Cummission under Seaion 14J(J) (b) of ihe 2011 Act. Indeptlldent txaminer's statement I have completed my examination. I confJrn] that no matters have come to my attention in connection with the examination giving me Cause to believe.. accounting records were not kept in r¢specl of the Company as required by Section 386 of the 2006 ACL. or the aw)unts do not accord with those record5. or the accounts do not comply with the a¢¢ounting requirements of Section 396 of the 2006 Act other than any requir¢m¢nl thal the accounts give a true and fair view which is not a matter ¢onsidered as part of an independenl examination. or the accounts have not been prepared in accordance with the meihods and principles of ihe Statement of Recommended Practice for a¢countin8 and reporting by charities (applicable lo ¢hariti¢s preparing Iheir accounts in 'Ordn¢ with thc Finan¢ial Reportin8 Standard applicable in the UK and Republi¢ of Ireland (FRS 102)). I have no concerns and have Gome across no other matters An connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Mr Chris Trevor FCA The Insiliuie of Chartered Accountants In England and Wales Stoten Gillam Limited Ch#rt¢r¢d A¢wunlants Alban House 99 High Street South Dunstable Bedfordshire LU6 3SF Date.. Page 3
DUNSTABLE AND DISTRICT CITIZENS ADVICE BUREAU STATEM ENT OF FtNANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 Totsl funds 2024 Total funds Unrestricted funds Restricted fund Notes INCOME AND EIYDOWMENTS FROM Donions and legacie5 20JOI 20JOJ 27,299 ChrltAble actmtl Charitable artivities 171,436 26.825 198261 232,117 OtheT trading activities Invcslmcnl inLome 2,000 3,523 3.986 3,986 Totsl 195.723 26025 222,548 264.939 EXPF.NDITURE ON Charitable Artlvltles Charitable activities 190.594 32,022 222,616 217.252 NET INCOMEI(EXPENDITURE) 5,129 (5,197) (68) 47,687 RECONCILIATION OF FUNDS Totsl funds brought forward 219.738 5,847 225J85 177.898 TOTAL FUNDS CARRIED FORWARD 224,867 225,517 225.585 The notes forni part of these financial statements Page 4
DUNSTABLE AND DISTRI CITIZENS ADVICE HUREAU BALANCE SHEET 31 MARCH 2025 2025 TotAI 2024 Total funds Unrestricted funds Restricted nd Notes FIXED ASSETS Tangible assets 1,585 1,585 5.840 CURRENT ASSETS Debtors C&sh bank and In hand 164 227,674 164 239224 164 243,696 IlJS0 227.838 11,550 239J88 243,860 CREDIT'ORgi Amounts failing due within one year io (4,556) (10,900) (13,456) (24.115) NET CURRENT ASSETS 223,282 650 223.932 219.745 TOTAL ASSETS LESS CURRENT LIABILITIES 224,867 650 225J17 225.585 IYET ASSETS 224067 650 225,517 225.585 FIINDS Unrestricted funds Restricted funds 224067 650 219.738 5,847 TOTAL FUNDS 225A17 225.585 The ¢haritsble company is entitled to exemption from audit under Section 477 of the Companies A¢t 2006 for the year ended 31 March 2025. The m¢mbeTS have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2(K)6. The trnstees acknowledge their responsibilities for (a) ensuring that the charitable company keeps acwunting records that comply with Sections 386 and 387 of the Companies Act 2006 and Praring financial statements which give a tru¢ and fair view of the stste of affairs of the charltable company as at the end of cach financial y¢ar and of its sury)lus or deficit for each fjnanciai year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2(K)6 relating to financial statements, so far as applicable to the ¢haritable wmpany. (b) The notes form part of theK fmancial statements Page 5 continued...
DUNSTABLE AND DISTIUCT CITIZENS ADVICE BUREAU BALANCE SHEET - Lvulluut 31 MARCH 2025 Th¢5e financial statements have been prepared in accordan¢e with the Provisions applicable to charilable companies subject to the small Lx)rnpanies regime. The financial statements were approved by the Board of TTUSte¢s and authorised for issue ..2-..3...: ..%.: 2:0? and We signed on its behalf by: on Mr M I Coulier - Trustee The notes foTm part of these financial statements Page 6
DUNSTABLE AND DISTIUCT CITJZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEM EIYTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES BASIS of preparlng the finaDcll statements The financial statements of the charitable ¢ompany, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommendcd Practice applicable to charities preparing their accounts in aCCOTdance with the Financial Reporting Standard appli¢able in the UK and Republic of Ireland (FRS 102) (effective l January 2019),. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of IT¢land' and ihe Companles Act 2006. The financial statements have been prepared under th¢ hislorical cost convention. Income All in¢ome is recognised in the Statement of Financial Activities once the charity has enlillement to the funds. it is probable that th¢ income will be received and the amount can b¢ measure4J reliably. Eipendltu Liabilities arc recognised as expenditure as soon as there is a lega] or conslructive obligation committing the charity to that ¢xpendilure, 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 ac¢ounted for on an accruals basis and h&$ been ¢la55ified under headings that aggregate all cost related to the category. Where costs cannot bc directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. T•nglble flxed 4sse18 Depreciation is provided at the following annual rate5 in order to write off each asset over ils estimat¢d useful life. Fixtures and fittings Computer equipTnent 200/0 on ¢osl 330/0 on cost T•x4tloD The chaTity 15 exempt from corpor8tion t8x on its Charitable activities. FuDd aceountlng Unr¢strl¢d funds Can be used in accordance with th¢ charitable objectives at the discretion of the trustees. Restrictcd funds can only b¢ used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular Testricted PUTposes. Hlre purehsse 2nd leaslng commltments Rentals paid undcr opcrating Icasc5 aTe charged io the Statement of Financial Activities on a stTai8ht line bLsis over the period of the I¢. Peusion eo$t8 And other post-retlrement benellts The charitsble company operdtes a defined contribution pension scheme. Contributions payable to the charitable company's pension s¢heme aff Charged to the Statement of Financial Activities in the period to which they relate. Dll*pldAtfion reserve There was no requirement for a dilapidation reserve for the year ended 31 March 2025. This will be kept under review going forward. Page 7 continued...
DUNSTABLE AND DISTIUCT CITIZENS ADVICE BUREAU iYOTES TO THE FINANCIAL STATEMENTS - runtlllucd FOR THE YEAR ENDED 31 MARCH 2025 OTHER TRADING ACTIVITIES 2025 2024 External training 2,000 INVESTMENT INCOME 2025 2024 Deposit account interest 3,986 3.523 NET INCOMEI{EXPENDITURE) Net incomel(expenditure) is slated after chargingl(creditin8): 2025 2024 DepTeciation - owned &8sets Other operating l¢as¢s 4.253 12.633 6,208 12.634 TRUSTEES, REMUNERATION AND BENEFITS There were no truste¢s' r¢muneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024, STAFF COSTS Th¢ average monthly number of employ¢e5 during the year was as follows: 2023 2024 Average monthly staff No employ¢¢s r¢ceived emoluments in ceSS of £60,0(KI. COM PARATIVES FOR THE STATEM ENT OF FINANCIAL AcfiviTIES Unre5tri¢led funds Restricted fund Total funds INCOME AI¥D ENDOWMENTS FROM Donations and legacies 27.299 27.299 Charltsble aetfvltles Charitable activities 181.857 50,260 232.117 Other trading activities Investment income 2,000 3.523 2,000 3.523 Totsl 214.679 50,260 264,939 EXPENDITURE ON Page 8 ontinued...
DUNSTABLE AND DISTRICT CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS - coDtlnued FOR THE YEAR ENDED 31 MARCH 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - Continyed Unrestrictrd Restricted funds fund Total funds Charltablt activitles Charitable 8Ctivitie5 172.563 44.689 217.252 NET INCOIYIE 42,116 5,571 47.6¥7 RECONCILIATION OF FUNDS Total funds brought forward 177,622 276 177,898 TOTAL FIJNDS CARRIED FORWARD 219,738 5,847 225.585 TANGIBLE FIXED ASSETS Fixtures and rittin85 Computer equipment Totals COST At l April 2024 and 31 March 2025 25,526 22.112 47.638 DEPRLCIAI'ION At l April 2024 Charge for year 22,149 3,128 19,649 1.127 41,798 At 31 March 2025 25277 20.776 46.053 NET BOOK VALUE At 31 March 2025 249 lJ36 lJ85 At 31 MaT¢h 2024 3.377 2.463 5,840 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Prepayments and in¢ome 164 164 Page 9 ntinued...
DUNSTABLE AND DISTRICT CITIZENS ADVICE BUREAU OTES TO THE FINANCIAL STATEMENTS - runiinued FOR THE YEAR ENDED 31 MARCH 2025 io. CREDITORS: AMOUIYTS FALLING DUE WITHIN ONE YEAR 2025 2024 Accruals and deferred income 15,456 24,115 ii. MOVEMENT IN FU]¥DS Net i))ov¢iiiciit At 3113125 At 114124 in funds Unre9tricted funds General fund 219.738 5,129 224067 R¢$lrlcied funds Restricted fund 5.847 {5,197) 650 TOTAL FUNDS 225,585 (68) 225,517 Net movemeni in fund& included in the above are &s follows: Incoming resourrcs Resources expended Movemenl in funds Unrestrlcted funds General fund 194,723 (190,594) 5.129 Restrlcted fvnds Restrid¢d fund 26025 (32,022) (5,197) TOTAL FUNDS 222,548 (222,616) (68) Comparatlves for movemellt In funds movement in funds At 3113124 At 114123 Unrestrlcted tsnds General fund 177.622 42.116 219,738 Restrlcted funds Kcstricted frund 270 5.571 5,847 TOTAL FUNDS 177,898 47.687 225,585 Page 10 continued...
DUNSTABLE AND DISTIUCT CITIZENS ADVICE BUREAU NOTES TO TIIE FINANCIAL STATEMENTS - coik¢lllyed FOR THE YEAR E]¥DED 31 MARCH 2025 ii. MOVEMENT IN FUNDS - eontinued Comparative net movement in funds. included in the above are aq follows: Incoming resources Resources expended Movement in fiinds Unrestrl¢ted fuDds Grra1 fund 214.679 (172.56Jl 42,116 Regtrirted funds Restricted fund 50,260 {44.689) 5,571 TOTAL FUNDS 264.939 (217,252) 47.687 A Current year 12 months and prior year 12 months combined position is as follows: Nel movement in funds Ai 3113125 At 114123 Unreslrlc¢ed fundg General fund 177,622 47.245 224,867 Restrlcted fuMd$ Restricted fund 276 374 650 TOTAL FUNDS 177,898 47,619 225,517 A current year 12 months and prior year 12 months combined net rnoY¢m¢nt in funds, included in the above #Te as follows: Incorning resources Resources expended Movement in funds UDrestrleted fullds Generdl fund 410,402 (363.157) 47.245 Re8trltted funds Restricted fund 77.085 (76.711) 374 TOT AL FUNDS 487.487 (439,868) 47.619 Pag¢ 11 continued...
DUNSTABLE AND DISTIUCT CITIZENS ADVICE BURKAU OTES TO THE FINAf4ciAL STATEMENTS - coDtinytd FOR THE YEAR ENDED 31 MARCH 2025 12. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 Mar¢h 2025 nor for ihe year ended 31 March 2024. Page 12
DUNSTABLE AND DISTRICT CITIZENS ADVICE BUREAU DITAILED STATEM ENT OF FINANCIAL ACTlVtTIE5 FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 INCOME AND ENDOWMENTS Donatlolls and legael Donations Other grants ioJoi 10,000 299 27.000 20JOI 27.299 Other tradin£ actlvltles Exlemal training 2.000 Investment Income Deposit acwunl interest 3,986 3.523 Chrltble #ttlvltles Grants 198261 232.117 Tol*l lllcomlug rnouree$ 222J48 264,939 EXPENDITiJRE Charltable actlvldes Wages Social security Pensions 173,022 8,960 3a42 169.595 7,879 2.756 185J24 180,230 Support costs Mgn4gement otrice renl Insurance Training. reference and infomialion s¢rYic T¢lephon¢ Office supplies Advertising Other expenses Travelling Subscription5 Volunt¢er exp¢n5¢5 Accountancy fees 12ffj33 735 3,269 4,273 5,634 955 12.634 789 3,816 4,023 3,784 235 469 1.017 311 1.347 804 1.769 336 835 31,939 29,229 Flnanee Bank charges 60 This page does not forni p8rt of the ststutory financial statements Page 13
DUNSTABLE AND DISTRICT CITIZENS ADVICE BUREAU DETAILED STATEM ENT OF FINAf4CIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Otber Dcpreciation of fixtures and fittings Depreciation of computcr equipm¢nt 3,128 1,127 4,109 2.099 4355 6,208 GovtrnaDce costs AGM and Board meeting expenses Independent examinev&' fee 355 1.170 1.038 1.038 .525 Total resour¢e5 expended 222,616 217.252 Net (expeDditurtylncome (68) 47.687 This page does not fonn part of the Stslutory fmancial statements Page 14