Company Registration No. 05596895 (England and Wales)
Charity No: 1113231
REPORT OFTHETRUSTEES AND
FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
FOR
CITIZENS ADVICE BRAINTREE & SOUTH ESSEX LIMITED
(formerly Citizens Advice South Essex Limited)
citizens
advice
BRAINTREE & SOUTH ESSEX

crrIzENS ADVICE BRAINTREE & SOITfH ESSEX LIMITED (PREVIOUSLY crrIzENSADVICE SOUTH
ESSEX LIMrrED)
CONTENTS OFTHE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Page
Report of the Trustees
Independent Auditors, Report
9-12
ststement of Financial Activibes
13
Balance Sheet
14
Statement of Cash Flows
15
Notes to the Financial Ststements
16-30

crrIzENS ADVICE BRAINTREE & SOUTH ESSEX UMITED (PREVIOUSLY CMZENS ADVICE SOUTH
ESSEX LIMrrED)
REPORT OFTHE TRUSTEES (INCORPORATING DIRECTORS. REPORT)
FOR THEYEAR ENDED 31 MARCH 2024
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006. present their report
with the financial statements of Citizens Advice Braintree & South Essex Limited (the company) for the year end8d 31
March 2024. The Trustees confirm that the Annual Report and financial statements of the company comply with current
statutory requirements, the requirements of the company's goveming document and Accounting and Reportlng by
Charities: Statement of Recommended Practice applicable to" charilies preparing their accounts in accordance with the
Financial Reportlng Stsndard appllcable In the UK and Republic of Ireland published in October 2019.
REFERENCE AND ADMINISTRATIVE DETAILS
Name of charity
Citizens Advice Braintree & South Essex Limited
Registered company number
05596895 (England and Wales)
Reglstered charity number
1113231
Reglstered offlce & operatlonal address
The Basildon Centre
St Martin's Square
Basildon
Essex
SS14 IDL
Trustees & Company Dlrertors
S Freel - Chair
J Ainsworth - Vlce Chalr
T Harrison - Wice Chair
W Jones - Treasurer
B Sainty - Trustee
D Wotton - Trustee {Appointed 1st Odober 2023)
J B&ndall- Twstee (Resigned 9th February 2024)
J Evans - Trustee
L Talbot- Trustee
M Binning - Trustee
M Fenn - Trustee
N McLeod - Trustee (Appointed 01 October 2023. Resigned 22nd February 2024)
O Odunlami - Twstee
P Cunllffe-Jones - Trustee (Resigned 7th September 2023)
R Gregory-Trustee (Resigned 31st October 2023
R Rackham -Trustee
T Curtis - Trustee (Appointed 17th January 2024)
Company Secretsry
K Kentish
Principal Stsff
K Kentish - Chlef Executlve
K Rayner- Senlor Setvth Manager
R Cabrelll- Executive 0￿r Business Develowient
S Muffay- Executlve Otsr Qperations
Auditor
Smith & Gouldlng LimÈted

crrizENS ADificE BRAINTREE & soiJfH ESSEX LIMfTED (PREVIOUSLY crrIzENS ADVICE SOUTH
ESSEX LIMrrED)
REPORT OF THE TRUSTEES (INCORPORATING DIREcfoRS' REPORT) - CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
4 Southport Road
Chorley
LanGishire
PR7 ILD
Primary Bankers
CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
Kent ME19 4TA
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is governed by its Memorandum and Articles of Association Model 2021. It is a company limited by
guarantee, as defined by the Companies Act 2006.
Mergers history
Citizens Advi￿ Braintree & South Essex (previously Citizens Advi￿ South Essex) was formed followlng three
recent mergers. The first between Citizens Advice Basildon and Citizens Advlce Thurrock on l April 2018 to create
Citizens Advi￿ Basildon & Thurrock. The second merger took platr on the l April 2019 between Citizens Advi
Basildon & ThurrocK Citizens Advi￿ BrentWo￿l and Citizens Advi￿ Rochford & Rayleigh to create Qtizens Advi
South Essex. The third merger took platr on the 1st of Ottober 2023 between Citizens Advi￿ South Essex and
Citizens Advi￿ Braintree, Halstead & Witham to (￿ate Citizens Advice Braintree & South Essex covering Basildon,
Billericay, Braintree, Brentwood, Castle Point, Halstead, Rayleigh, Rochford, Thurrock, Wickford and Witham
Oryanlsatlon and appolntment and training of Trustees
The charity is managed by a board of Trust￿, whose composltlon Is detsiled at the front of this document.
Trustees meet at least quarterly and delegate the day-to-day operation of the organisation to The Senior
Management Team, which is led by Kathryn Kentish the CEO.
The Trustee Board has two committees, the Finance Committee and Business Development Committ￿, both
committees meet quarterly prior to the full quarterly Trust￿ Board meeting.
Wherever posslble, Trustees are drawn from the local communty and are selected to ensure the board has a full
range of management skills. No other persons or bodies external to the charity are entitled to appoint persons to
the Board of Trustees.
Newly appointed Trustees are provided with a comprehensive induction to the charty whith includes training
courses and mentoring by established Trustees.
The Trustees of Citizens Advi￿ Braintree & South Essex Llmlted conduct regular appraisals to evaluate the
perfomiance of the Twstee Board. National Citizens Advice, our membership organisation, reviews and evaluates
the annual appralsal of Citlzens Advlce Bralntree & South Essex Limited as part of our annual leadership
assessment.
Oryanisational stnthre
Crtizens Advi￿ Braintree & South Essex Limited is governed by its Trustee Board/Board of Directors which is
responsible for setting the strategic direction of the organisation and the policy of the charity. The Trustees carry
ultimate responsibility for the condurt of the charty and for ensuring that It satlsfies its legal and contractual
obligations. The Board of Trustees is independent of management.

crrIzENS ADVICE BRAINTREE & SOUTH ESSEX UMrrED (PREVIOUSLY CMZENS ADVICE SOUTH
ESSEX LIMrrED)
REPORT OFTHETRusfEES (INCORPORATING DIRECTORS. REPORT)- CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
Related Partles
The (harity is a member of Citizens Advice, the operating name of the National Associatlon of Citizens Advice
Bureau, which provides a framework for stsndards of advice and casework management. Operating poliaes are
independently determined by the Board of Trustees of the tharty in order to fulfil its charitsble objects and
comply with the national membership requirements.
The tharity also ctroperates and liaises with a number of other advisory Se￿1￿$, local charities and local authority
departments on behalf of clients. Where one of the Trustees holds the position of Trustee/director of another
Charity, exduding Citizens Advi￿ Essex, they may be involved in discussions regarding that other charity but not
in the ultimate decision-making process.
Citizens Advice Braintree and South Essex also works in direct partnership with local Citizens Advi￿ in Essex and
Citizens Advi￿ Essex, the consortia of Es*x Local Citizens Advice.
Risk management
The Directors ￿cOgnise that any major risks to which the Charity is exposed need to be reviewed and systems
put in place to mitigate those risks. The charity maintains a formal risk register which is continually monitored
and reviewed quarterly by the Trustees to ensure that all significant issues a￿ being actively managed and
mitigated. This includes seeking to diversify its funding sources.
Internal rfsks are minlmlsed by defined prO￿dureS for the authorisation of all transactlons and obligations and
which ensure consistent quality of delivery for all operational aspects. The charity's systems and procedures are
regularly reviewed by Citizens Advi￿ as a condition of continued membership.
Compliance Statement
Citizens Advice Braintree & South Essex is committed to ensuring the security and protection of the personal
Information that we process, and to provide a complaint and consistent approach to dats protection.
An Information assuran￿ management team exists to ensure the confidentiality. Integrlty and availability of all
personal and sensitive data is maintained to a level whith is complaint with the requirements of GDPR and Data
Protettion Law.
Our principles
Citizens Advi￿ Braintree & South Essex takes the privacy and security of individuals and their personal
information very seriously.
Our principles for processing personal information are:
We will pro￿5$ all personal information fairly and lawfully
We will only process personal infomiation for speafied and lawful purposes
whe￿ practical, we will keep personal information up to date
We will not keep personal information for longer than is necessary
Dats Subjects, Rights
At Citizens Advice Braintree & South Essex, an individual can request information about:
What personal information we hold about an individual
The categories of personal information we collect from an individual
The purposes of colletting and processing personal information from an individual
How long we plan to keep the personal information
The process to have inaccurate or incomplete personal information corrected or completed
Where applicable, the process for requesting erasure of the personal information or for restricting
the protrssing of personal infomation in accordan￿ with data protection laws, as well as to
objett to any dirett marketing from us

crrIzENS ADVICE BRAINTREE & soirrH ESSEX LIMrrED (PReviousLY crrIzENS ADVICE SOUTH
ESSEX LIMrrED)
REPORT OF THE TRUSTEES (INCORPORATING DIRECTORS. REPORT) - CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
Our compllance plan
Here is an overvlew of the steps that we are tsklng to ensure compliance with GDPR and data protection:
We have established procedures and poliaes to restrict pro￿SSIng of personal information
We follow national Citizens Advi￿ model prO￿dureS for data breaches and incident respons
We have and regularly review our Data Protection Poliqi Data Retention Policy and Privary Policy
OBJECTIVES AND ACTIvrrIES
Aims, objectives, strategies and activities
The charity's objects are to promote any charitsble purpose for the public benefit by the advan￿ment of
education, the protection and preservation of health and the relief of poverty, sickness and distress in particular,
but W￿hoUt limitation, for the benefit of the community in the local authority areas of Basildon, Braintree,
Brentwood, Casde Point, Rochford, Thurrock and surrounding areas.
Ensuring our WO￿ delivers our aims
The charity reviews its aims, objectives and attivities each year. The review looks at the advice needs of the local
communty and seeks to ensure our resources are aligned with their needs. The review also helps the d)arty
ensure their aims, objectives and activities remain focused on the stated purpose. The charity has referred to the
guidance contained in the Charlty Commission's general guldance on publlc benefit when revlewing ts aims and
objectives and planning future activities.
Public benefft
The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to
have due regard to the public benefit guidan￿ published by the Charity Commission for England and Wales.
How our artlvltles dellver publlc benefft
Citizens Advice Braintree & South Essex Limited meets its charitable objettives by providing free, confidentlal,
impartial and independent advice and information for the benefit of the local community. The charity also seeks
to Influen￿ the development of social policies and works to ensure individuals do not suffer through a lack of
knowledge or an inability to express their needs effectively. It is particularly focused on the most vulnerable in
our society who find it hardest to access official support.
In addition to the continuing provision of high quality advisory services another key objective is to maintain
provision in line with the Service Level Agreements arranged with local authorities and other funders.
Equality, Diversity & Inclusion
Citizens Advice Braintree and South Es*x makes equality and diversity an integral part of our service, we continue
to ensu￿ the Servi￿ is open to all individuals and groups, to reduce discrimination and promote inclusion.
Contribution from volunteers
The tharity receives help and support in the form of voluntsry assistan￿ in advising the public and administering
the Charity.
118 volunteers contributed their time to the charty during the year (2023: 93).
Law Clinic
To improve the availabillty of legal adv1￿ the South Essex Law Cllnic launched Sn April 2021 as a satelllte senii
to Cltizens Advice Braintree & South Essex. With thanks to volunteer sollcltors from Bowling & Co, Hattons,
Palmers, Penmans, Rayden and Sternberg Reed Solicitors, we provide one free telephone appointment for a
maxlmum of 30 mlnutes wlth a Solldtor to anyone, 18 or older, who lives andlor works within the council areas
BasiEdon
Brentwood

crrIzENS ADVICE BRAINTREE & SOUTH ESSEX LIMrrED (PREVIOUSLY crrIzENS ADVICE SOITfH
ESSEX LIMrrED)
REPORT OF THE TRusfEES (INCORPORATING DIREcfoRS' REPORT) - CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
Castle Point
Rochford
Thurrod(
390 local residents benefited from legal advi￿ from our Law Clinic in 2024 (2023: 424).
ACHIEVEMENT AND PERFORMANCE
Charitable activities
In the year ended 31 March 2024, our team of volunteers and paid staff gave confidential Informatlon, advi
and gUIdan￿ to 16,622 unique clients. This figure has been calculated in a different way to previous years,
running the C6 Tableau report on our Giseb)ok system just On￿ coverlng the wI￿le year, We monitor client
volumes monthly using the same C6 report. In previous years we have added together all 12 monthly report5 to
report our annual total, using the 12 monthly reports for 2023124 our unique client volume for the year ending
31# of March 2024 was 21,823 (2023 19,789). By running the same report annually, we can see up to 5,201
clients needed support with complex enquiries and required support either more than On￿ in 2023124 or over
several months.
Services are delivered through multiple channels including:
Face to face in key locations in the k)cal authority areas of Basildon, Braintree, Brentwood, Castle
Point, Rochford and Thurrock,
Webchat on our national website
Telephone on our Freephone AdVi￿line
Email on our local and national websites
Referrals in on Essex Frontline
The trustees are very grateful to the volunteers and staff who dealt with the many challenges brought about by
the increased demand for our Servi￿ and continued to deliver a high quality and much needed Servi￿ for the
local community.
During the year, Citizens Advice Braintree & South Essex Limited received funding from the following statutory
and non-statutory organisations:
Afft)rdable Warmth Solutions
Baslldon Borough Council
Braintree Councll
Brentwood Council
Brentwood Cornmunity Fund
British Gas Energy Trust
Cadent
Castle Point Council
Charles S French Charitsble Trust
Citizens Advice Essex
DWP Help to Claim (through the National Citizens Advi￿)
Energy Redress
Essex County Council
Ford Motor Company
Macmillan
Money & Pensions seNi￿s
National Citizens Advi
Rochford Council
Thurrock Council
UK Power Network
University of Essex
Witham Town Council

crrIzENS ADVICE BRAINTREE & SOUTH ESSEX LIMITED (PREVIOUSLY CMZENS ADVICE SOUTH
ESSEX LIMrrED)
REPORT OF THE TRusfEES (INCORPORATING DIRECTORS. REPORT) - CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees are extremely grateful for the support the charfty received from each of the above supporters,
together wlth the donatlons recelved from our smaller donors and fundraisers who are equally important to the
continuation of our good work.
Fundralslng activities
Totsl income for the year was £1,423,580 (2023: 1,291,267). Increased income is due in part to the merger
between Citizens Advi￿ South Essex and Citizens Advice Braintree, Halstead & Witham on the 1st of October
2023.
Investment activitles
Citizens Advice Braintree & South Essex holds interest bearing deposit accounts with CAF Bank, United Trust Bank
and Hagstone Platform. Funds were also held ft)r part of the year with Aberdeen which generated a small in year
investrnent loss.
All funds are held by UK licensed banks covered by the FSCS deposit Protection scheme.
Factors afferting the achievement of objectives
The charlty understands the financial pressures experienced by its major supporters and has tsken active
measures to seek additional sources of funding. In addition, the Charity continues to develop through recent
mergers to creats a more efficient organisation where management is streamlined to enable more funding to go
towards frondine dient services. The Trustees continue to apply for further funding where available.
The Charity derives the bulk of its revenue from a number of key donors as listed above. Some funds flow through
National Citizens Advi￿ by way of distributions from central Government and some funds flow through Citizens
Advice Essex (the consortia of Local Citizens Advi￿ in Essex). The Charlty is not dependent on any single donor
and, in the unlikely event that one withdrew, could continue as a golng concern. Additionallyi the Charity
continues to seek, and obtain, supplementsry project based finan￿ from other sources.
FINANCIAL REVIEW
Financial position
On 1st of October 2023 Citizens Advice South Essex merged with Citizens Advice Braintree, Halstead & Witham
(CABHW) and formed Citizens Advice Braintr￿ & South Essex (CABSE) following a formal approval of the two
charltles on 23 September 2023, As part of the merger, C4BHW discharged all its commitments and transferred
its fixed assets at book value and the residual cash of £150,489 to CABSE, of which £150,083 was unrestricted
and £406 was restricted, and has been earmarked as such in these financial ststements.
As required by the charity SORP, these finanaal statements have been produced merging both the charities,
activities for both the accounting years 2024 and 2023.
Incoming resources for the year were £1,423,580 (2023: £1,291,267), of this £106,522 (2023 £77,187
restated) related to unrestritted projects and £1,317,058 (2023: £1,214,080
restated) related to restricted
projects. Outgoing resour￿5 for the year were £1,477,788, of which £69,084 (2023: 58,424 - restated) rdated
to unrestrlcted actlvltles and £1,408,704 (2023: 1,337,991 restated) related to restricted activities. Value of
invesknent reduced by £3,380 (2023: £10,650) during the year. All investments were sold during the year.
The charity made deficit for the year of £54,208 (2023: deficit £105, 148). At 31 March 2024, total reserves were
£566,158 (2023: £623,746) of which £539,378 (2023: 579,206) represent unrestricted funds and £26,780 (2023:
£44,540) represented restricted funds.
In line with FRS102 requirements, the above information includes both the merged charities.

crrizENS ADVICE BRAINTREE & SOUTH ESSEX LIMrrED (PREVIOUSLY CITIZENS ADVICE soirrH
ESSEX LIMrrED)
REPORT OF THE TRusfEES (INCORPORATZNG DIRECTORS. REPORT) - COKllNUED
FOR THE YEAR ENDED 31 MARCH 2024
Reserves policy
The Trustees of Citizens Advice Braintree & South Essex Llmlted seek to ensure that general reseNes are available
to meet any reasonably foreseeable contingency. Citizens Advi￿ Braintree & South Essex Limited maintslns a
projettion of income for at least 2 years ahead and seeks to ensure that this continues to be derived from as
wide a variety of sources as possible. Citizens Advice Braintree & South Essex Limited will take appropriate steps
to ensure that at no time within this period would the cessation of one or more funding streams prevent the
continued provision of a best value advice *rVi￿.
The Trustees have detemined that free reseNes should be maintsined to cover costs that would be required to
minimise the impatt on clients and to cover legal obligations should a significant reduction in income arise.
Reserves should cover 3 months running cost. In addition, unrestritted funds may be designated from time to
time for purposes determined by the trustees. These furKJs will not form part of free reserves. Funds designated
are:
£37,767 forecast deficit for 2024125 - helping to improve Servi￿ delivery for local dients
£83,872 forecast defiot for 2025126
£70,000 towards redundancy costs, improved seNice delivery and matemity leave cover
Total Designated funds £191,639
Restricted funds are earmarked by the funder and cannot be used for the general purposes of the charty.
The assessment is that this policy requires free reserves of £369,447. Free ￿serveS at 31 March 2024 are
£322,878, which does not meet the requirement under this ￿licY. This reserves policy is monitored and reviewed
by the trustees annually.
Funds in defidt
No funds were in defiat at the balance sheet date.
Investment policy and objectives
Due to the size of the charity and its cash flow requirements, all funds are held on deposit, in furtheran￿ of its
objects, and for no other purpose. The charity has the power to invest the monies of the charity not immediately
required for its purposes in or upon such investments, securities or propety as may be thought fit, subjett
nevertheless to such conditions and such consents as may for the time be imposed or required by law.
TRUSTEES. RESPONSIBILITIES STATEMENT IN RELATION TO THE FINANCIAL STATEME￿
The Trustees (who are also directors of Citizens Advice Braintree & South Essex Limited for the purposes of
company law) are responsible for preparing the Trustees Annual Report and the Financial Statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally AC￿pted
Accounting Practi￿).
Company law requires the TNstees to prepare financial statements for each financial year which give a true and
fair view of the state of affairs of the charitsble company and of the incoming resour￿ and application of
resour￿, including the income and expenditure, of the charitable company for that period. In preparing the
finanaal statements, the Trustees are required to:
selett suitable accounting policies and then apply them consistently.
obsenle the method and principles in the Charities SORP 2019 (FRS 102);
make judgements and estimates that are reasonable and prudent.
state whether applicable UK accounting standards have b&n followed, subjett to any material departures
disclosed and explained in the finanaal statements.
prepare the financial statements on a going con￿rn ba*s unless it is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at

CITIZENS ADVICE BRAINTREE & SOUTH ESSEX LIMrrED (PREVIOUSLY CMZENS ADVICE SOUTH
ESSEX LIMrrED)
REPORT OF THE TRUSTEES (INCORPORATING DIRECTORS. REPORT)- CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
any time the financial position of the charitable company and enable them to ensure the financial statements
comply with the Companies Att 2006. They are also responsible for safeguarding the assets of the charitable
company and hence for taking reasonable steps for the prevention and detection of fraud and other Tr￿gu￿rItIes.
In so far as the trustees are awa￿.
there is no relevant audit information of which the charitsble company's auditor is unaware. and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant
audit information and to establish that the auditor is aware of that information.
This report has been prepared in accordan￿ with the special provisions of Part 15 of the Companies Act 2006
relating to small companies.
On behalf of the Board of Trustees
S Freel - Chair of the Trustees
20 November 2024

CITIZENS ADVICE BRAINTREE & SOUTH ESSEX LIMITED (PREVIOUSLY CMZENS ADVICE soirrH
ESSEX LIMrrED)
INDEPENDENT AUDrroRS' REPORTTO THE TRusfEES
FOR THE YEAR ENDED 31 MARCH 2024
Independent Audltors, Report to the Trustees of Cltlzens Advlce Bralntree & South Essex Limited
Opinion
We have audited the financial statements of Citizens Advi￿ Braintree & South Essex Limlted (the 'charitsble
companK) for the year ended 31 March 2024 which comprise the Statement of Financial Attivities, Balan￿ Sheet,
Cash How Ststement and notes to the financial statements, including significant accounting policies. The financial
reporting framework that has b￿n applied in their preparation is applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102 The Finanaa/Remffjng Strndardapplicable in the UKand
RepublK oflre/3nd(United Kingdom Generally AC￿pted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charitsble company's affairs as at 31 March 2024, and of its
incoming reSoUr￿S and application of reSour￿s, including its income and expenditure, for the year then
have been properly prepared in accordan￿ with United Kingdom Generally Accepted Accounting Practi￿.
and
have been prepared in accordan￿ with the requirements of the Companies Att 2006.
Basis for opinion
We condutted our audit in accordance wth Internatlonal Stsndards 4Jn Audlting (UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the auditor responsibilltles for the audit
of the financial statements section of our report. We are independent of the charitable company in accordan
with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the
FRC'S Ethical Standard, and we have fulfslled our other ethlcal responsibilities in accordance with these
requirements. We believe that the audit eviden￿ we have obtained is sufficient and appropriate to provide a
basls for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going con￿rn basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively• may cast significant doubt on the charitable company's ability to
continue as a going concern for a period of at least twelve months from when the financial statements are
authorised for issue.
Our responsibllltles and the responslbllitles of the trustees wlth respect to going concern are described in the
relevant sections of this report.
Other inforniatlon
The other information comprises the information included in the trustees, annual report, other than the finanoal
statements and our auditor s report thereon. The trustees are responsible for the other information contsined
within the annual report. Our opinion on the financial ststements does not cover the other infomiation and,
except to the extent otherwise explicitly ststed in our report, we do not express any form of assurance conclusion
thereon. Our responsibility is to read the other information and. in doing so, consider whether the other
infomiation 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 misstatsment in the
finanaal statements themselves. If, based on the work we have performed, we conclude that there is a material
misststement of this other information, we are required to report that fatt.
We have nothing to report in this regard.

crrIzENS ADVICE BRAINTREE & SOUTH ESSEX LIMrrED (PREVIOUSLY crrIzENS ADVICE SOUTH
ESSEX LIMrrED)
INDEPENDENT AUDrroRS' REPORTTOTHETRUSTEES- CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
Oplnlons on other matters prescrlbed by the Companles 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 consistsnt with the financial statements; and
the directors, report included within 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 the knowledge and understanding of the charitable company and its environment obtsined in the
course of the audit, we have not identified material misststements in the directors, report.
We have nothing to report In respect of the following matters In relatlon to which the 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
rtain disclosures of directors, remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement set out on page 6, the trustees (who aE also
the direttors of the charitable company for the purposes of company law) are responsible ft)r 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 misststement, whether due to fraud or error.
In preparlng the financlal statements, the trustees are responslble for assesslng the charltable company's ability
to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
con￿rn basis of accounting unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
Audltor responslbllltles for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an auditor's report that Includes our
opinion. Reasonable assurance is a high level of assuran￿, but Is not a guarantee that an audlt condurted in
accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arlse
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 tsken on the basis of these financial statements.
Irregularities, including fraud, are Instan￿ of non-complian￿ with laws and regulations. We design procedures
in line with our responsibilities, outlined above, to detect material misstatements in respett of irregularities,
including fraud.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, Indudlng
fraud and non-compliance wlth laws and regulatlons, was as follows:
the engagement partner ensured that the engagement team collectively had the appropriate competen￿,
capabilities and skills to identify or recognise non-complian￿ with applicable laws and regulations;
we identified the laws and regulations applicable to the charitable company through discusslons wfth trust￿$
and other management, and from our commercial knowledge and experience of the charity sector;
we focused on specific laws and regulations which we considered may have a direct material effect on the
financial ststements or the operations of the charity, including the Companies Act 2006, taxation legislation
and data protettion, employment, environmental and health and safety legislation.
we assessed the extent of compliance with the laws and regulations identified above through making
enquiries of management and inspetting legal corresponden￿. and
identified laws and regulations were communicated within the audit team regularly and the team remained
li

crrIzENS ADVICE BRAINTREE & SOUTH ESSEX LIMITED (PREVIOUSLY CrnZENS ADVICE SOUTH
ESSEX LIMITED)
INDEPENDENT AUDrroRS' REPORTTO THETRUSTEES- CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
alert to instsnces of non-compliano throughout the audit.
We assessed the SU￿ptIbIlity of the company's finanaal statements to material mlsstatement, including
obtsining an understandlng of how fraud might occur, by:
making enquiries of management as to where they considered there was sustrptibility to fraud, their
knowledge of attual, suspected and alleged fraud; and
considering the internal controls in Pla￿ to mitigate risks of fraud and non-compliance with laws and
regulations.
To address the risk of fraud through management bias and override of controls, we:
performed analytical procedures to identify any unusual or unexpected relationships;
tested journal entries to identify unusual transactions. aNJ
assessed whether judgements and assumptions made in determining the accounting estimates were
indicative or potential bias.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures
which included, but were not limited to:
agreelng financial ststement dlsclosures to underlylng supportlng documentation;
reading the minutes of meetings of those charged wlth governan￿.
enquiring of management as to actual and potential litigation and claims; and
viewing Corresponden￿ with relevant regulators and the company's legal advisors.
There are inherent limitations in our audit pro￿ureS described above. The more removed that laws and
regulations are from financial transactions, the less likely it is that we would become aware of non-complian￿.
Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations
to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if
any,
Material misstatements that arise due to fraud can be harder to detect that those that arise from error as they
may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the finanaal statements is located on the Finanaal
Reporting Council s website at: www.frc.or
auditorsres
nsibilities. Thls description fomis part of our
auditor s report.
Other Matters
On the 1st of October 2023 Citizens Advice SoLrth Essex and Citizens Advice Braintree, Halstead & Witham merged
to create Citizens Advice Braintree & South Essex. As such the 2023 comparative information for Citizens Advi
Braintree, Halstead & Witham has been incorporated into that of Citizens Advi￿ South Essex. The 2023 financial
information for Citizens Advice Braintree, Halstead & Witham was not subject to an audit. As such the 2023
comparative information contains data to which we are unable to verify the truth and fairness. The detailed split
of the unaudited financial information can be seen in notes 23 and 24 in the accounts.
Use of our report
This rep)rt is made solely to the charitable compan￿5 members, as a tKJdy, in accordance with Chapter 3 of Part
16 of the Companies Att 2006. Our audit work has been undertaken so that we might state to the charitable
companws 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 the charitable company's members as a body, for our audit work, for this report, or
for the opinions we have formed.
li-

CITIZENS ADVICE BRAINTREE & SOUTH ESSEX LIMrrED (PREVIOUSLY CITIZENS ADVICE soirrH
ESSEX LIMrrED)
INDEPENDENT AUDrroRS' REPORTTOTHETRUSTEES- CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
Andrew Simm .
Senior Statutory Auditor
For and on behalf of Smith & Goulding Limited
Chartered Accountants and Registered Auditors
4 Southport Road
orley
Po? l Lfj
12-

crrIzENS ADVICE BRAINTREE & soufH ESSEX LIMrrED (PREVIOUSLY crrIzENS ADVICE SOUTh
ESSEX LIMITED)
srATEMENT OF FINANCIAL AcrIvrriES (INCORPORATING AN INCOME AND EXPENDrruRE
ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024
Year ended 31 March 2024
2023
Notes Unrestricted Restricted
funds
funds
Total
funds
Totsl
Funds
(restated)
Income from:
Donations and legacies
Investment Income
Charitable activities
1,445
11,618
93,459
1,500
2,945
11,618
1,409,017
7,891
2,950
1,280,426
5,15
1,315,558
Total Income
106,522
1,317,058 1,423,580
1,291,267
Expenditure on:
Charitsble activities
6,15
69,084
1,408,704 1,477,788
1,396,415
Total expenditure
69,084
1,408,704 1,477,788
1,396,415
Net (expenditure)lincome
before trnnsfers
37,438
(91,646)
(54,208)
(105,148)
Transfers between funds
15
(73,886)
73,886
(36,448)
(3,380)
(17,760)
(54,208)
(3,380)
(105,148)
(10.650)
Gainsllosses on investment assets
Net movement in funds
(39,828)
(17,760)
(57,588)
(115,798)
Reconclliatlon of funds
Totsl funds brought fO￿ard
579,206
44,540
623,746
739,544
Total funds carried fonmard
539,378
26,780
566,158
623,746
The notes on pages 16 to 30 form part of these financial statsments.
-13-

CITIZENS ADVICE BRAINTREE & SOUTH ESSEX LIMITED (PREVIOUSLY crrizENS ADVICE SOLrrH
ESSEX LIMrrED}
BALANCE SHEEr
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
(restated)
ed assets
Tangible assets
Invesbnents
11
12
24,861
28,103
162,647
24,861
Current assets
Debtors
Cash at bank and in hand
13
125,118
474,316
599,434
100,207
420,042
520,249
Current liabilities
Creditors falling due within one year
Net current assets
14
(58,137)
(87,253)
541,297
432,996
Net Assets
566,158
623,746
Funds of the charity:
16
General fvnd
Balantr brough forward
{Deficit)ISurplus for the year
Transfers between furKIs
Net funds designated
511,706
37,438
(73,886)
124,139)
351,119
(3,380)
593,044
18,763
(89,451)
522,356
(10,650)
Loss in investment value
347,739
191,639
539,378
511,706
67,500
579,206
Designated funds
Restrlcted funds
Balan￿ brough forward
(Deficit)/surplus for the year
Transfers between funds
H,540
(91,646)
73,886
79,000
(123,911)
89,451
26,780
44,540
Total charlty funds
566,158
623,746
The notes on pages 16 to 30 form part of the* finanaal statements.
These accounts have been prepared in accordance with the provisions ￿lating to small companies within Part 15
of the Companies Act 2006.
The financial statements were approved by the Board of Trustees on 20 November 2024 and were signed on its
behalf by:
S Freel - Chair of the Trustees
Company Registration Number: 05596895
W Jones - Treasurer

crrIzENS ADVICE BRAINTREE & SOUTH ESSEX LIMrrED (PREVIOUSLY crrizENSADVICE SOUTH
ESSEX LIMrrED)
srATEMENT OF CASH FLOWS
YEARENDED 31 MARCH 2024
2024
2023
Cash flows from operatlng actlvltles
Net incomel(expenses) for the year
(57,588)
(115,798)
Adjustment to cash flows from non-cash items
Depreciation
Investment Income
Loss on investsnent assets
13,232
(11,618)
3,380
14,055
(2,950)
10,650
(94.043)
(52,594)
Worf(ing capital adjustments
{Increase) in debtors
{tkcrease)lincrease in credltors
13
14
(24,911)
(29,116)
(7,343)
33,944
Net cash flows from operating activities
106,621
67,442
Cash flows frorn investing activities
Interest receivable and similar income
Purchase of tangible fixed assets
Sale of investments
11,618
(9,990)
159,267
160,895
2,950
(1,600)
11
12
Net cash flows from investlng activttles
1,350
Net increase/(decrease) in cash and cash equivalents
54,274
(66,092)
Cash and cash equivalents at l April 2023
420,042
486,134
Cash and cash equivalents at 31 March 2024
474,316
420,042
Cash and cash equlvalents consists of:
Cash at bank and in hand
474,316
420,042
Cash and cash equlvalents at 31 March 2024
474,316
420,042
All cash flows are derived from continuing operations during the atKive two periods.
The notes on pages 15 to 28 form part of these financial statements.
-15-

CITIZENS ADVICE BRAINTREE & soirrH ESSEX LIMrrED (PREVIOUSLY crrizENS ADVICE SOUTH
ESSEX LIMrrED)
NOTESTO THE FINANCIAL STATEMEKfs - CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POUCIES
Basis of preparation of flnandal statements
The financial ststsments have been prepared in accordantr with Accounting and Reporting by Charities:
Statement of Recommended Practi￿ applicable to charities preparing their accounts in accordan￿ with the
Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial
Reporting Stsndard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Companies Act
21106 and UK Generally Accepted Accounting Practice.
The financial statements are presented in sterling, which is the functional currency of the company. Monetsry
amounts in these financial statements are rounded to the nearest £.
Citizens Advice Braintree & South Essex Limited meets the definition of a public benefit entty under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in
the relevant accounting policy.
On 1st October 2023, the activities and assets of Citizens Advi￿ Braintree Halstead and Witham we
transferred to the charity following formal approval of a merger between the two charities on 23 September
2023. The accounts have therefore been presented on the basis that the charities have always been combined
in accordan￿ with the charity SORP.
Preparation of the accounts on a golng concern basls
The financial statements have been prepared on a going concern basis as the Trust￿ belleve that no material
uncertainties exist. The Trust&s have considered the level of funds held and the expected level of income
and expenditure for 12 months from authorising these financial statements. The budgeted income and
expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concem.
Income
Contt3ct income is included as incoming resour￿ in the period to which it relatss.
Income from grants is recognised when the charity has entitlement to the funds, any performance conditions
attached to the grants have been met, it is probable that the income wlll be re￿ived, and the amount can be
measured reliably.
Bank interest is included in the income and expenditure account on receipt.
Other income, including donations, gifts and covenants are included as they We￿ receivel.
Donated serv5￿ and fadlitles
Donated ServI￿S and donated faalities are recognised when the charity has control over the item, any
conditions associated with the donated item have b￿n met, the receipt of economic benefit from the u* of
the item is probable arKI that economic benefit can be measured reliably. In accordan￿ with the Charities
SORP (FRS 102), the general volunteer time the charity receives is not recognised and refer to the Trustees.
report for more information about their contribution.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtheran
of the general objectives of the charty and which have not been designated for other purposes.
tksignated funds are allocated out of unrestricted funds by the Trustees for specific purposes. The use of
such funds is at the Trustees, discretion.
Restricted funds are funds which are to be used In accordantr wlch speafic restrittions imposed by the donors
or which have been raised by the charlty for partlcular purposes.
Further explanation of the nature arKI purpose of each fund is included in the notes to the finanaal statements.
16-

crrIzENS ADVICE BRAINTREE & SOUTH ESSEX LIMrrED (PREVIOUSLY crrIzENS ADVICE SOUTH
ESSEX LIMThED)
NOTESTO THE FINANCIAL STATEMENTS- CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES (CONTINUED)
Expendlture
Expenditure 15 recognised once there Is a legal or constructlve obligatlon to make payment to a thlrd paty, it
is probable that settlement will be required and the amount of the obligatlon can be measured reliably.
Charitable expenditure comprises those costs incurred in the delivery of its activities and services for its
beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Governan￿ costs include those costs associated wlth meetlng the constitutional and statutory requirements
for the charity and include audit fees and cost linked to the strateglc management of the charity.
Costs relatlng to a partlcular activity are allocated directly, others are apportioned on an appropriate basis
such as stsff tirne dedicated to each activity.
Taxation
The Charty is exempt from corporation tsx on its charitable activities.
Tanglble flxed assets
Tangible flxed assets are Inltially recorded at cost and depreciation is provided at the following annual rates
in order to write off each asset over its estimated useful life:
Leasehold improvements
Fixtures and fittings
Computer equipment
20% on cost
25 % on cost
25Wo on cost
Fixed asset investments
Fixed asset investments are included at market value at the balan￿ sheet date. Realised gains and losses on
investments are calculated as the difference between sales proceeds and their market value at the start of
the year and are charged or credited to the Statement of Finanaal Activities in the perlod of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or
charged to the Statement of Financial Activities based on the market value at the year end.
Debtors
Trade and other debtors are recognlsed at the settlement amount due after any trade discount offered.
Prepayments and accrued income comprise payments made In advance relating to the following year and
income relating to the current year, which will not be InVol￿d untll after the balance sheet date.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obllgatlon resulting from a past event
that will probably result in the transfer of funds to a third party and the amount due to settle the obllgation
can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement
amount after allowing for any trade discounts due.
Hire purchase and leasing commitments
Rentsls paid under operating leases are charged to the Ststement of Financial Activities on a straight line basis
over the period of the lease.
17-

cmzENS ADVICE BRAINTREE & SOUTH ESSEX LIMrrED (PREVIOUSLY crrIzENS ADVICE SOUTH
ESSEX UMrrED)
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES (COKllNUED}
Pensions
Employees of the charity are entitled to join a defined contribution money purchase scheme. The charity
contribution 15 restricted to the contributions disclosed in note 10. There were no outstanding contributions at
the year end.
JUDGEMENTSAND KEY SOURCES OFESTIMATION UNCERTAINTY
In the application of the company's accounting policies, the Trustees are required to make Judgements,
estlmates and assumptions about the carrying amount of assets and liabilities that are not readlly apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
fattors that a￿ considered to be relevant. Actual results may differ from these estlmates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects On￿ that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
INCOME FROM DONATIONS AND LEGACIES
UnRstricted Restricted
funds
funds
Total
funds
2024
Total
funds
2023
Donations - general
1,445
1,445
1,500
1,500
2,945
,945
7,891
7,891
Tots/s2023
7,181
716
INVESTMENT INCOME
Total
funds
2024
Totsl
funds
2023
funds
funds
Deposit account interest
11,618
11,618
11,618
2,950
2,950
Tots/s2023
2,950
2,950
18-

crrIzENS ADVICE BRAINTREE & soiJfH ESSEX LIMrrED {PREVIOUSLY crrIzENS ADVICE soirrH
ESSEX LIMrrED}
NOTES TO THE FINANCIAL STATEMEKfs- CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
INCOME FROM CHARrrABLEACTivrrIES-2024
Unrestrfcted Restrlcted
funds
funds
Total
2024
Total
2023
Restated
Local Authorty
National Citizens Advice
Citizens Advitr Essex
Sanctuary Housing Association
Ford Motor Company
Charles French - Disability Outreach
Dept Work & Pensions - Kick Stsrt
Other grants - less than £1,000
Total
15
15
15
54,659
30,000
643,144
393,782
268,232
697,803
423,782
268,232
651,289
346,355
256,320
750
8,800
8,800
10,000
10,000
18,737
6,307
93rt59 1,315,558 1,409,017 1,280,426
5.a INCOME FROM CHARrrABLE AcfIvITIES- 2023 (restated)
Unrestricted Restrlcted
fvnds
funds
Total
Funds
Local Authorty
National Citizens Advice
Citizens Advice Essex
Sanctuary Housing Association
Ford Motor Company
Charles Frenth - Disability Outreach
DWP - Kick Start
Other grants - less than £1,000
Total
15
15
15
52,428
598,861
346,355
249,317
651,289
346,355
256,320
750
7,003
750
18,737
18,737
6,307
6,307
100
67,056 1,213,370 1,280,426
6. COST OF CHARrrABLE ACTivrrIES BY FUND
Unrastrfcted Restricted
fund
fund
2024
Totsl
2023
Total
Reststed
Local Authorty
National Citizens Advi
Citizens, Advi￿ Essex
Ford Motor Company
Charles French - Disability Outreach
Other grants - less than £1,000 each
Total
Of which
Charltsble activitles
Support costs
15
15
15
26,962
30,848
2,400
8,874
681,750
421,538
281,511
708,712
452,386
283,911
8,874
23,458
447
684,798
379,151
291,662
23,458
447
40,341
463
69,084 1,408,704 1,477,788 1,396,415
56,858 1,265, 181 1,322,039 1,214,650
12,226
143,523
155,749
181,765
Trtal
69,084 1.408,704 1,477,788 1,396,415

CMZENS ADVICE BRAINTREE & soiifH ESSEX LIMrrED (PREVIOUSLY crrizENS ADVICE soirfH
ESSEX LIMITED)
NOTESTO THE FINANCIAL STATEMENTS- CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
6.a COST OF CHARITABLE ACTIvrrIES BY FUND - 2023 (restated)
Unrestricted Restricted
fvnd
fvnd
Total
2023
Local Authority
National Citizens Advi
Citizens, Advice Essex
Ford Motor Company
Charles French - Disability Outreach
Other grants - less than £1,000 each
Totsl
15
15
15
57,106
626,374
379,151
291,662
683,480
379,151
291,662
40,341
463
40,341
1,781
1,318
1,337,991
Of which
Charitable attivities
SupFM)rt
55,339 1,159,311
3,085
178,680
1,214,650
181,765
Total
58,424 1,337,991 1,396,415
6.b COST OF CHARrrABLE ACTIvrriES BY TYPE
Direct
Support
costs
Total
2024
Total
2023
Restated
Client related
Stsff salaries
Stsff & volunteer
offi
Premises
Governance costs
Other costs
5,541
1,130,015
5,110
109, 120
53,724
5,541
735
93,549 1,223,564 1,152,765
8,378
13,488
30,309
24,112
133,232
133,275
10,637
64,361
55,744
10,166
10,166
9,581
8,907
27,436
14,006
155,749 1,477,788 1,396,415
18,529
1,322,039
Totsl
Of which
Unrestricted
Restritted
56,857
1,265,182
12,227
69,084
58,424
143,522
1,408,704 1,337,991
155,749 1,477,78
1,396,415
Total
1,322,039
COST OF CHARrrABLE AcrIvrriES BY TYPE- 2023 (restated)
Direct Support
costs
costs
Totsl
2023
Client related
Staff salaries
Stsff & volunteer
Offi
Premises
Governance costs
other costs
735
1,021,964
27,863
111,710
44,427
735
130,801 1,152,765
2,446
30,309
21,565
133,275
11,317
55,744
9,581
9,581
6,055
14,006
7,951
Total
1,214,650
181,765 1,396,415
20-

cmzENS ADVICE BRAINTREE & SOUTH ESSEX UMITED (PREVIOUSLY crrIzENS ADVICE SOUTH
ESSEX LIMITED)
NOTESTO THE FINANCIAL STATEMENTS- CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
6.b cosr OF CHARrrABLE AcmiTfIES BY TYPE- 2023- restated - CONTINUED
Dirert Support
Total
2023
Of which
Unrestrictej
Restricted
55,339
1,159,311
3,085
58,424
178,680 1,337,991
Totsi
1,214,650
181,765 1,396,415
6.c Governan￿ costs
2024
2023
Audit and assuran
10,166
9,581
The 5UPPOrt costs have been allocated based on the percentage of staff and volunteer time relating to the
activities during the year.
INCOME FOR THE YEAR
Net resources are stated after charging:
2024
2023
Depreciation
Other operating leases (restated for 2023)
13,232
14,055
The charty operates under 3 licenses to occupy and l Eease.
TRUSTEES. REMUNERATION AND BENEFrrs
No trustees (directors) received any remuneration, benefts or expenses for the year ended 31 Marth
2024 (2023: nil).
STAFF COSTS
2024
2023
Wages and salarles
Employers Natlonal Insuran
Penslon costs
1,107,370
71,686
44,508
1,052,037
72,432
28,296
1,152,765
The total employee benefits paid to the charity's key management personnel for the year ended 31
March 2024 was £232,805 (2023: £240,793).
21-

crrIzENS ADVICE BRAINTREE & SOUTH ESSEX LIMrrED (PREVIOUSLY crrIzENS ADVICE SOUTH
ESSEX LIMrrED)
NOTESTO THE FINANCIAL sfATEMENTS- CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
The average number of employees, analysed by function, was:
2024
Average
2024
Full time
equivalent
2023
Averdge
2023
Full tlme
equivalent
38
Provision of advice and support
Management and administration of charity
59
50
50
57
No employee re￿iVed remuneration of more than £60,000 during the year (2023. Nil).
Citizens Advice South Essex merged with ￿tIzenS Advice Braintree, Halstead & Witham on 01 October 2023,
forming Citizens Advice Braintree & South Essex. Eligible staff from Citizens Advi￿ Braintree, Halstead &
Witham moved over to the merged charity under a TUPE agreement.
10. AUDITORS. REMUNERATION
The auditors, remuneration paid in the year to 31 March 2024 was £6,000 (2023: £4,320)
11. TANGIBLE FIXED ASSETS
Leasehold
Fixtures
Impr)vements and Fittings
Computer
Equlpment
Totsls
cosr
At l April 2023
Additions
Disposalsltransfer
At 31 March 2024
30,000
70,865
82,882
9,990
183,747
9,990
70,865
92,872
DEPRECIATION
At l April 2023
Charge for the year
On disposals/transfer
At 31 March 2024
30,000
68,204
322
57,440
12,910
155,644
13,232
30,000
68,526
70,350
NEf BOOK VALUE
At 31 March 2024
2,339
22,522
24,861
At 31 March 2023
2,661
25,442
28,103
12. INVEsfMENTS
2024
2023
Listed investments
Market value at l Aprfl 2023
Loss on revaluation
Sale of investments
162,647
(3,380)
(159,267)
173,297
{10,650)
Market value at 31 March 2024
162,647
The invest portfolio was closed and fvnds transferred to the charity's deposit account
2024
2023
22-

CITIZENS ADVICE BRAINTREE & SOUTH ESSEX UMrrED (PREVIOUSLY crrIzENS ADVICE SOIJTH
ESSEX LIMrrED)
NOTESTO THE FINANCIAL STATEMEKfs- CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
Investments at fair value
Comprised:
Equities
Fixed interest securities
Altematives
Cash held within the investment portfolio
Totsl
53,318
37,161
58.811
13,357
162,647
13.
2024
2023
Prepayments
Debtors and accrued income
4,231
120,887
125,118
3,900
96,307
100,207
14.
2024
2023
Trade creditors
Taxation and social security
Accruals and deferred income
Other creditors
7,855
20,994
23,604
5,684
58,137
23,534
58,457
5,262
87,253
2024
2023
Deferred income brough forward
Released in year
Income deferred
33,333
(33,333)
11,933
11,933
33,333
Deferred income carried forward

Qp¢tN I 0￿0?0￿
Ln
otr
othoomoNomNm4DLn(o
mot
C¢N-cy)cDo
l O
OE044
c￿E￿)£=￿￿)>.9É
LLV tirEuLUC4?
LnJ
ucn>>iE
X o o o O￿LULULuLuLULUuIwLu
rfj fjj
Coco￿0)￿(￿£LUWZzZz

cmzENS ADVICE BRAINTREE & SOLrrH ESSEX LIMrrED (PREVIOUSLY crrIzENS ADVICE soirrH
ESSEX LIMrrED)
NOTES TO THE FINANCIAL STATEMEwfs- CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
15.ANALYSIS OF NET CURREKf ASSETS BEfwEEN FUNDS AND MOVEMENT OF FUNDS FOR
THE 24 MoKfHS FROM 0110412022 TO 3110312024- CONTINUED
The following income and associated costs have been restated for 2023, due to changes to their
classification from unrestricted to restrirted:
Brentwood BC - Core services- reclassified as restritted in line with funder stipulation.
Rochford DC- Core servi￿5 - reclassified as restricted in line with funder stipulation.
The following income and associated costs have been restated to maintain consistency in allocating like
grants within the same categories.
CItA Adviceline grant has been treated as unrestricted (Braintree, Halstead and Witham had
treated this grant as restricted).
Braintree BC grant has been treated as restricted in line with other bcal authority core grants
to the area where the grant have been given specifically to (Braint￿e, Halstead and Witham
had treated this grant as unrestricted).
PURPOSES OF RESTRICTED FUNDS
Basildon Borough Council- Core Services
Funding to provide a free and impartial information, advi￿ and a specialist welfare rights Servi￿ to those
who live within the Basildon Borough.
Braintree Borough Council -core Services
Funding to provide a free and impartial infomation, advi￿ and guidance Servi￿ to those that live within
Braintree District.
Braintree Hardship Fund
Funding to support l(xal Braintree residents who are struggling financially.
Braintree BC and Witham TC - Money and Pensions Advice
Funding to provide money, pensions and debt advice sessions to the residents in the Braintree and
Witham area.
Brentwood Borough Councll - Core Servlces
Funding to provide a free and impartial information, advitr and guidantr Servi￿ to those that live within
Brentwood Borough.
Brentwood Community Fund - Outreach
Funding to provide an outreach at the Foyer in Warleyp providing information and advi￿ for local
residents.
Castle Point Council - Universal Credit
Funding to provide advi￿ to support universal credit claimants who live in Castle Point.
Charles French- Disability Outreach
Funding to provide a welfare benefits outreach service in Braintree Borough.
Citizens Athiice Essex- British Gas Energy Trust
Funding to provide infomiation, advi￿ and guidan￿ to Basildon Borough Food Bank users, focusing on
the energy advice and maximising income.
Cltizens Advice Essex - Cadent
Funding to provide information, advi￿ and guidan￿ to Bralntree Borough resldents focusing on energy
advi￿ and maximlsing income.
Citizens Advlce Essex- Incomewise 65+
Funding to provide infomiation, advice and guidan￿ to people living in the south of Essex, focusing on
maximising income.

CITIZENS ADVICE BRAINTREE & SOUTH ESSEX LIMrrED (PREVIOUSLY crrizENS ADVICE soirrH
ESSEX LIMrrED)
NOTES TO THE FINANCIAL sfATEMENTS- CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
15.ANALYSIS OF NEf CURRENT ASSEfs BETWEEN FUNDS AND MOVEMENT OF FUNDS FOR
THE 24 MONTHS FROM 0110412022 TO 3110312024-CONTINUED
Citizens Advice Essex- Macmillan
Funding to provide welfare benefrts advice to local people who have a cancer diagrK)sis.
Citizens Advlce Essex - Probatlon
Funding to provide information, advi￿ and guidan￿ to male probationers living in Basildon and Thurrock,
with a focus on improving finances, welfare benefts and debt advi￿.
Citizens Advice Essex - UK Power Networks
Funding to provide energy saving information and advi￿ to local residents.
Citizens Advice Essex - Warm Homes
Funding for the provision of services and activities required under the Wami Home Fund ft)r residents
who live in Basildon, Braintree, Brentwood, Castle Point & Rochford.
Citizens Advice Essex - Warm Stsrt
Funding to employ a Family Energy Advice Worker as part of the Energy Redress Fund for families who
live in the south of Essex including Thurrock.
Essex County Council - Household Support Fund
Funding to SUPPK)rt households during winter in the most need with food, energy and water bills as well
as being used to support households with essential costs related to those items and with wider essential
Costs. Funding for the local authorty areas of Basildon, Braintree, Brentwood, Castle Point & Rochford.
Essex County Council - Out of Hours
Funding to provide an extended telephone Servi￿ until 8pm Mondays to Frldays.
Essex County Council - Multiply
Funding to promote and refer local residents so they benefit from Adult Numeracy training.
Help to Claim
Part of the national servi￿, to support people with their initial claim for Universal Credit.
National Citlzens Advlce Cost of Llvlng Pot I
Two projects provldlng infomiation, advice and guidantr to local residents struggling wlth the cost of
living in Thurrock and Braintree
National Citizens Advice Cost of Living Pot 2
Funding to deliver information, advi￿ and guidan￿ by telephone to help local residents stnjggling with
the cost of living.
National Citizens Advlce - Eneryy Advl
Funding to provlde energy saving information and advi￿ to local residents.
National Citizens Advlce - Money and Pensions Servi
Funding to provide money, pensions and debt advi￿ sessions to the residents of the South of Essex.
Rochford District Council - Core Services
Funding to provide a free and impartial information, advice and guidance service to those living within
Rochford District.
Sanctuary Houslng Association
Funding to provide Smart Money budgeting sessions for residents in the Rochford district.
Thurrock VSDF- Core Servlces
Funding to provide a free and impartial information, advice and guidan￿ Servi￿ to those who live within
the Thurrod( Borough.
26-

crrizENS ADVICE BRAINTREE & soufH ESSEX LIMrrED (PREVIOUSLY crrizENS ADVICE SOUTH
ESSEX UMITED)
NOTESTO THE FINANCIAL STATEMENTS- CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
16. (a) ANALYSIS OF NET ASSEfs BEnhiEEN FUNDS
20.4
Unr stricted
Restricted
Totsl
Fixed assets
Current assets - debtors
Current assets- cash at bank and in hand
Current liabilities - creditors
24,861
4,231
512,329
(2,043)
539,378
24,861
125,118
474,316
(58,137)
566.158
120,887
(38,013)
(56,094)
26,780
Total net assets
16. (b) ANALYSIS OF NET ASSEfs BEnAIEEN FUNDS- PRIOR YEAR
202
Unff stritted
Restricted
Total
Fixed assets
Current assets - debtors
Current assets- cash at bank and in hand
Current liabilities creditors
190,750
100,207
375,502
(87,253)
579,206
190,750
100,207
420,042
(87,253)
623,746
44,540
Totsl net assets
44,540
17. FINANaAL COMMrrMENTS
OBLIGATIONS UNDERLEASES
The charity rents premises from Basildon Council, Bren￿(￿)d Council, Wick Communty Association,
Thurrock Council for Voluntary Services and Witham Public Hall Trust. For SORP FRS102 purposes the
valuation of these rentsls are shown as ￿nts1 costs to the charity. All known outstanding liabilities have
been recognised in these accounts.
At 31st March 2024 the company had commitments under non-cancellable operating leases as folk)ws:"
2024
2023
restated
Land and building leases which expire:
Within one year
Between two and five yea
Over five years
920
10
11
15
935
Total operating lease payments for the year were £1 (2023- £1). The charity has 3 li￿nSeS to occupy.
OBLIGATIONS UNDER DEFINED CONTRIBUTION PENSION
At the year end, £5,683 (2023: £3,944) of contributions were outstanding and included within creditors.
27-

CrnZENS ADVICE BRAINTREE & SOLrrH ESSEX LIMrrED (PREVIOUSLY crrIzENS ADVICE SOUTH
ESSEX LIMrrED)
NOTESTO THE FINANCIAL STATEMENTS- CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
18. LEGAL sfATUS OF CHARrrY
The charity is a company limited by guarantee and has no share capltsl. The liability of each member in
the event of winding up Is Ilmited to £1. The number of members as at the 31 March 2024 was 13
(2023: 14).
19. CONTROL
The charity is controlled by its TrusteeslDirectors.
20. FUNDS HELD AS AGEKr
No balan￿$ were held as agent as at 31 Marth 2024 (2023: nil).
21. RELATED PARTY DISCLOSURES
There were no related party transattions for the year ended 31 March 2024 (23: nil).
22. MERGER IN THE FINANCIAL YEAR
On the 1st of October 2023 Citizens Advi￿ South Essex and Citizens Advice Braintree, Halstead & Witham
merged to create Citizens Advice Braintree & South Essex covering Basildon, Billericay, Braintree,
Brentwood, Castle Point, Halstead, Fiayleigh, Rochford, Thurrock, Wickford and Witham.
Both charities involved in the merger share common objectives to promote any charitable purpose for
the public benefit by the advancement of education, the protection and pre*rvation of health and the
relief of poverty, sickness and distress in particular, but wlthout limltation, for the benefit of the
community in the local authority areas.
During the merger the CitA grants totslling £15,000 received by Citizens Advice Braintr￿, Halstead &
Witham were reclassified as unrestricted to match the treatment of the grants in Citizens Advi￿ South
Essex. The core funding of Citizens Advi￿ Braintree, Hatstead & Witham totalling £53,320 were also
classified as restrirted, whereby in the individual accounts they had been treated as unrestricted.
The detailed financial data of both charities prtrmerger and post-merger along wlth the aggregated totsls
is displayed in notes 23 and 24

CTfIzENS ADVICE BRAINTREE & SOUTH ESSEX LIMITED (PREVIOUSLY crrizENS ADVICE SOUTH
ESSEX LIMrrED)
NOTES TO THE FINANCIAL STATEMENTS- COKllNVED
FOR THE YEAR ENDED 31 MARCH 2024
23. ANALYSIS OF PRINCIPLE SOFA COMPONENTS OF THE MERGER BEfwEEN CITIZENS ADVICE
SOUTH ESSEX (CASE) AND CMZENS ADVICE BRAINTREE, HALsfEAD & wrrHAM (CABHW)
Current reporting period
Pre-merger Pre-merger
C4SE
CqBHW
Post merger
(CABSE)
Total
2024
Total Income
Total Expenditure
Net income/(expenditure)
Other gains/(losses)
Net movement in funds
544,765
(585,109)
(40,344)
(3,380)
(43,724)
133,378
(150,704)
(17,326)
745,437
(741,975)
3,462
1,423,580
{1,477,788)
54,208
(3,380)
(17,326)
3,462
Prevlous reportlng perlod
CASE
C4BHW
Totsl
2023
Total Income
Total Expenditure
Net income/(expenditure)
Other gains/(losw)
Net movement in funds
1,050,482
(1,142,124)
(91,642)
(10,650)
102,292
240,785
(254,291)
(13,506)
1,291,267
(1,396,415)
105,1
(10,650)
115,7
(13,506)
24. ANALYSIS OF NET ASSETS ATTHE DATE OF MERGER
CASE
CABHW
Total
Net assets
415,588
150,489
566,077
Represented by:
Unrestrltted funds
Designated funds
Restritted fvnds
384,934
134,883
519,817
30,654
415,588
15,606
150,489
46,260
566,077
Total funds
29-

crrIzENS ADVICE BRAINTREE & SOUTH ESSEX LIMITED (PREVIOUSLY crrIzENS ADVICE soufH
ESSEX UMrrED)
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
25. sfATEMENT OF FINANCIALAcrivrrIES FOR THE YEAR ENDED 31 MARCH 2023
(INCORPORATING THE INCOME AND EXPENDMJRE ACCOUNT)
Year ended 31 March 2023
Notes Unrestrirted Restricted
funds
funds
2022
Totsl
Funds
Totsl
funds
Incorne from:
Donations and legacies
Investments
Charitsble activities (￿stated)
7,181
2,950
67,056
710
7,891
2,950
1,213,370 1,280,426
5,15
1,482,193
Total income
77,187
1,214,080 1,291,267
1,491,663
Expenditure on:
Charitable activities (reststed)
Total expenditure
6,15
58,424
58,424
1,337,991 1,396,415
1,337,991
1,396,415
1,374,362
1,374,362
Net {expendlture) I Income before
transfers
Transfers be￿een funds
18,763
(123,911) (105,148)
117,301
15
(89,451)
(70,688)
(10,650)
89,451
(34,460) (105,148)
(10,650)
117,301
(1,703)
Gains I losses on investment assets
Net (expendlture) / Income for the year
(81,338)
(34,460) (115,798)
115,598
Reconciliation of funds
Total funds brought foNard
660,544
79,000
739,544
623,946
Totsl funds carried forward
579,206
44,540
623,746
739,544
3￿