Company nurnber
5866861
Citizens Advice East Suffolk Ltd
Financial Statements
For the year ended 31 March 2025
Registered charity number 1115522

Citizens Advice East Suffolk Ltd
Contents
Page No
Legal and administrative information
Trustees, Report
13
Auditors, report
17
Statement of Financial Activities
18
Balance Sheet
19
Cash flow statement
20
Note to the financial statements

Citizens Advice East Suffolk Ltd
Legal and administrative information
Legal structure
The charity is a company limited by guarantee, incorporated in EnEland and
Wales
Company No.
Charity Registration No.
5866861
1115522
Chairman
Nick Mayo to 31 October 2025
Rob Wilkerson from 31 October 2025
Board of Trustees
- Elected members
Nick Mayo (resigned 31 October 20251
David Verney (resigned 24 September 20241
Craig Fiddaman (resigned 22 July 2024)
Richard McLeod
Simon Quantrill (resigned 31 March 20251
Phil Davy
Lydia Keeble
Rob Wilkerson (appointed 22 July 20241
Mick Durham (appointed 24 September 2024)
Timothy Rowan-Robinson {appointed 13 January 20251
Clare Simkin (appointed 13 January 2025)
Council nominee5
Malcolm Pitchers (East Suffolk Council)
Steve Wiles (Suffolk County Council)
Company Secretary
Craig Fiddaman to 22 April 2024
Richard McLeod from 22 April 2024
Chief Offjcer
Chiara Saunders
Principal Address and
Registered Office
St Margaret'5 House
Gordon Road
Lowestoft
Suffolk
NR32 IJQ
Auditors
Cunninghams Statutory Auditors
Number Sixty One
Alexandra Road
Lowestoft
suffolk
NR32 IPL

Citizens Advice East Suffolk Ltd
Trustees, Annual Report for the year ended 31 March 2025
The Irustees, who are also directors of the charity for the purposes of the Companies Act, present their
report and financial statements for the year ended 31 March 2025.
Chair's Report
The 2024/2025 year for Citizen5 Advice East Suffolk ICAESI has focused on consolidating the framework
for the merged CA Felixstowe & District, CA Leiston. Saxmundham & District and CA North East Suffolk,
achieved on l April 2022.
The Chief Officer, her staff and the volunteers have all worked tirelessly and enthusiastically to move
CAES forward into phase 2 of the merger and have created a streamlined and extremely efficient entity.
Over the year, the Trustees have provided the necessary oversight on strategic matters, notably all
governance. finance and staffing issues and the expertise of some individual Trustees on issues such as
property has been invaluable. The Board has also benefited from the appointment of new Trustees.
The Chief Officer. Chiara Saunders. has devoted time to reviewing and assessing the needs of the
community and has worked with multiple stakeholders to secure funding, while retaining a face-to-face
service for those who would benefit most from this.
Stakeholders in local government, other agencies and the voluntary sector have all remained generous
and supportive, both financially and in their willingness to share their experience and expertise.
Particular thanks are extended to the main funders, East Suffolk District Council, suffolk County Council
and the Rope Trust.
Over the last 2 years. CAES has successfully embedded the improvements recommended in the 2023
Year 3 audit from Citizens Advice at the centre. The 2025 Year 2 audit ha5 been completed and
demonstrated full compliance with the process. resulting in a pass score for all aspects of operation.
CAES has been explorinE Potential sources of funding with new partners. both to develop new ways of
advice-giving and to enhance the existing systems. CAES needs to remain visible at the forefront of
advice givin8 in the area, particularly in the light of potential local government reorganisation across the
county. Given the uncertainties and the competing demands for ever decreasing fundin& the staff and
volunteers are to be commended for their impressive performance for the community.
Rob Wilkerson
Chair of the Board of Trustees

The frustees have adopted the provisions of the Statement of Recommended Practice, applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland IFRS 1021 leffective l January 20191.
The charity is governed by its Memorandum of Association dated 5 July 2006 as amended by Special
Resolutions in August and September 2022.
Objectives and activities
Aims and principles
Citizens Advice East Suffolk I'CAES") provides free. independent. confidential and impartial advice to
everyone on their rights and responsibilities. It values diversity. promotes equality and challenges
discrimination.
The charity provides information and advice to all who need it, but aims to target resources in more
detailed help and casework to those who are least able to help themselves, whether due to language.
mental health, age or disability. or short term difficulties such as homelessness or lack of monev.
CAES also works to improve the policies and practices that affect people's live5, through representing
unfairness and difficulties faced by clients to those able to make a difference in law and procedures, in
government or elsewhere. CAES values its wide range of volunteers and recognises that they are the
strength underpinning the organi5ation, and seeks to promote supported volunteering as a route to
develop employability skills and confidence, leading to a healthier and stronger community.
Objectives
The Trustees review the Charitys Business Development and Operation Plans on a regular basis, and at
least annually. to agree the achievements of the year and objectives for the following year.
The rnain objective for the year ending 31 March 2025 was to continue to provide an efficient and
effective advice and information service to the local community and our activities were targeted to meet
that purpose.
The work was carried out by a team of volunteer advisers and specialists providing a predominantly
telephone and email service with face-to-face appointments available when required.
CAES provided advice in 15 key areas: benefits, consumer. debt. education, employment, finance,
health, housing. immigration. legal. relationship. budgetin& tax. travel and utilities.
In addition to generalist advice, both specialist advice and casework were available-
Specialist Consumer Advice - faulty goods. scams or mis-sold goods-

Specialist Money Advice- consideration of debt management options including Breathing Space, debt
management plans, bankruptcy, debt relief orders and Individual Voluntary Arrangements-
Financial Capability Advice - supporting clients to maximise income and reduce expenditure-
Specialist Welfare Benefit Advice- form fillin& mandatory reconsiderations and appeals,.
Our project work to March 2025 included-
Debt and Money Advice under two contracts. one Money and Pension Service in Waveney and one
based in Suffolk Coastal funded by Core funding;
Social Prescribing through our Solutions project in Lowestoft where we work from seven local surgeries
and support clients with their non-clinical needs:
Local Welfare Assistance support for clients in financial hardship-
Lowestoft Food Bank outreach worker providing advice and support to clients of the Lowestoft
foodbank-
Across the district in conjunction with the District Council Provision of Homelessness Prevention, Debt
and Money Advice Service-
Yorkshire Building Society generalist advice provision at the Lowestoft branch,.
Ministry of Justice- finance, benefit and debt advice to male probationers in East and West Suffolk
delivered in conjunction with Citizens Advice West Suffolk;
Net Zero Leiston providing energy advice linked to Net Zero objectives funded by Net Zero Leiston
Maternity Advice- Lowestoft and Beccles- funded by NHS Norfolk and Waveney ICB
Sizewell Housing Mitigation providing advice on housing issues funded by the Sizewell Community Fund
Sizewell Volunteers investing in increasing volunteer numbers funded by the Sizewell Community Fund
Energy Advice provided in East Suffolk funded by Energy Redress.

How Our Activities Deliver Public Benefit
Our main activities and who we try to help are described above. All our charitable activitie5 focu5 on
providing the advice people need for the problem5 they face and are undertaken specifically to provide
pu blic benefit.
The Trustee Board have had due regard to the Charity Commission guidance on public benefit and have
complied with the duty in section 4 of the Charities Act 2011.
Contribution of staff and Volunteers
The charity's success could not have been achieved without the hard work and dedication of volunteers
and staff. The Trustee Board and senior management team recognise the tremendous contribution
made by the charity's volunteers in advising the public and administering the service without which the
Service could not operate. As at 31 March 2025 the seNice employed 35 paid workers118 FTES) and was
supported by 86 volunteers.
Staff, under the direction of the Chief Officer, work across all activities of the charity, including the
support of volunteers, ensuring its smooth and effective operation. Staff have an annual review carried
out by their line manager and regular informal reviews. Salaries are reviewed across the board by the
Staffing Sub Committee in the Spring taking account of a number of fattors including the level of
inflation. the salary increases agreed by other LCAs and the finances of CAES. Any recommended
increase is submitted to the full Board for approval.
Volunteers represent the indispensable core of the service for without them. there would not be a
Citizen5 Advice East Suffolk service. The volunteers contribute. on average. 320 hours each per annum.
With volunteering hours of some 27,000 the annualised value of volunteering has been calculated at in
excess of £800,000. However, their value is inadequately expressed in monetary terms. Indeed,
volunteers bring many skills to the service and very often the experience gained helps individuals return
to full employment. During 2024125 three volunteers took up paid work.
Achievements and Performance
The key achievements of the organisation in 2024125. in line with the Business and Development plan-
20 volunteers joined to train with us-
9,075 unique clients assisted.
40,608 advice issues handled,.
56,885 individu31 activities-
£1,310.962 debt written off-
£1,745,137 awarded in Welfare Benefits through casework:
Continued upgrade of IT and phone systems to enable volunteers and staff to work from home,
outreaches or the office,.
Developed the phone and email service to ensure the service is fully accessible-

In 2024125 the aim of the high-level strategy for the service was to:
Develop our seamless service across East Suffolk and provide an accessible service that
responds to community needs
Maintain and build on the good working relationships with key stakeholders to help
safeguard the future of the service and secure continuation fundinE from April 202S
Continue to develop our presence across East Suffolk in community locations to enable our
clients to access our service more easily.
Plans for the Future
A key priority for the Trustee Board for 2025126 is to continue to develop a sustainable service that
meets the needs of our clients during the cost-of-living crisis. We want to expand our service provision to
cope with an increase in demand as people continue to feel the impact of the increased costs of energy,
food, petrol and services and rnay also have to cope with a changing benefit system.
We will continue with the work to diversify our funding streams to increase our sustainability and enable
us to build a service that is cost-effective. We recognise the challenges involved in short term project
funding and will endeavour to secure longer term funding for our core service to enable us to plan
effectively. We will offer our funders value for money. whilst never compromising on the high quality
service that our clients expect and deserve.
There is a three-year Business Development Plan with detailed emphasis on the current year. The plan is
a living document and is an agenda item at Trustee Board meetings.
The main drivers for strategic development in 2025 2028 are:
building on and enhancing our service to reach out to our clients-
maintaining current funding in a very uncertain climate: and
establishing a structure that allows for succession and flexibility.
Financial Review
The Notes to the Financial Statements are shown on pages 17 to 31. The Key points are-
Income in the year amounted to £1,164,48712023-24 as restated- £942,647)
Expenditure in the year amounted to £1.146.86812023-24: £922,0921
The highest cost related to staff salaries for our 35 employed staff amounting to £718,368, including
redundancy costs of £Nil12023-24- 31 employees and salaries of £634,312 including redundancy costs of
£1,199)
This resulted in a surplus of £17.61912023-24 as restated: surplus of £20,555)
The restatement referred to above reflects additional income for 2023-24 as revealed as part of the
audit, see note 2 to the financial statements

Fundraising Artivities and Principal Fundin8 Sources
The principal core funding sources were as follows:
East Suffolk District Council £220,000
Suffolk County Council £52,800
The Trustees extend their gratitude to our principal funders with whom we share many strategic
objectives and who continued to support the core operating capacity of the charity.
In addition, major project-specific funding was received from the following:
The Money Advice Service
Lowestoft Primary Care Network
Sizewell C Community Fund
Ministry of Justice
L D Rope Trust
£111.720
£136.582
£111.399
£86.805
£40.060
Reserves Policy
The Trustees have reviewed the reserves of the charity- This review encompassed the nature of the
income and expenditure streams. the need to match income with fixed commitments, the risks
associated therewith and the nature of the reserves.
The review concluded that-
As at 31 March 2025 the total unrestricted reserves amounted to £614,607 of which £IOO.000 were
designated reserves, see below. The remaining unrestricted reserves amounting to £514,607 are in
excess of the revised reserves policy of £370,000 (increased from £240.000 in 231241 that the Trustees
believe is prudent to be held by the charity. This level of reserves is based on a review of the risks the
organisation faces and the funding required to rnitigate those risks, given the increased project activity
and general operating cost increases.
Designated Reserves
A proportion of unrestricted funds have been designated with the aim of ensuring the charity's
sustainability by making provisions for the replacement of equipment. for fulfilling our contractual
commitments. for maintaining our premises and moving if necessary.
Investment Activities
The charity's funds are spent on delivering and developing the free advice service to the local
community. The reserves were principally held during the year in the Public Sector Deposit Fund of CCLA
offering a competitive variable interest rate with access at a day's notice. Other funds were held in a
variety of bank accounts offering instant access. The bulk of funds were in instant access.
Going concern

The directors have considered whether the company 15 3 going concern. Whilst future funding is never
certain any uncertainty over such income is mitigated by the assessment of reserves that should be held
by the company, see above.
Governance, Structure and Management
Governin8 Document
Citizens Advice East Suffolk is a charitable company limited by guarantee, incorporated on 5 July 2006..
Company No 5866861, Charity No.1115522. The Company is governed under its Articles of Association.
The charitvs objects are to promote any charitable purpose for the public benefit by the advancement
of education, the protection and preservation of health and the relief of poverty, sickness and distress in
particular, but without limitation. for the benefit of the community in East Suffolk and surrounding
areas. In furtherance of its objects the charity has power to establish and conduct local Citizens Advice
offices as centres to provide a free, confidential and impartial service of advice, information and counsel
for the public.
In the event of the company being wound up every member (including members who ceased to be
mem bers within one year prior to such winding upl would be required to contribute to the company's
assets an amount not exceeding £1. At 31 March 2025. the company had 7 individual members.
Trustee Recruitment and Appointment
Trustees are either initially co-opted by the Trustee Board and then elected to the Board at an Annual
General Meeting within three years of co-option or elected directly at an Annual General Meeting. Any
election lasts for three years at which time the Trustee can be re-elected.
Trustees, who are also directors of the company. are elected from the local community and must either
reside or work in East Suffolk or the surrounding area. A formal interview process is followed for all
applicants with an interview panel comprising two Trustees or Chief Executive Officer. References are
taken for all new Trustees. A separate process agreed by the Trustee Board is followed for the election of
the Chair.
Trustee Indurtion and Training
New Trustees are briefed on their legal obligations under charity and company law, the content of the
Articles of Association, the committee and decision-making processes, the Business Development Plan
and recent financial performance of the charity. They also meet key employees, volunteers and other
Trustees. Trustees are encouraged to attend appropriate external training events where these will
facilitate the understanding of their role.
Appraisal of the Trustee Board
The Trustees conduct an annual performance appraisal using a Citizens Advice template. Action is taken
on any areas under performing to ensure the Trustee Board conforms to best practice.

Organisational Structure
The Trustee Board is responsible for setting the strategic direction of the organisation and the policy of
the charity. The Trustee5 carry ultimate re5pon5ibility for the conduct of Citizens Advice East Suffolk and
for ensuring that the charity satisfies its legal and contractual obligations. Trustees rneet at least 51X
times a year, and delegate the day-to-day operation of the organisation to a paid Chief Executive Officer.
The Trustee Board has assigned responsibilities amongst the Trustee group to allow workload to be
shared and to give a clear point of contact for senior staff. The Trustee Board is independent from
management. A register of members, interests is maintained at the registered office and is available to
the public.
All Trustee5 and key employees have declared that they are a "fit and proper person" to be involved in
the running of a charity.
Over the past year the Trustee Board has reviewed its effectiveness and use of committees. Sub
committees for Business & Development, Finance & Fundraising and Staffing each met as required and
reported with recommendations to the Board who made decisions as required.
Related Parties
Citizen5 Advice East Suffolk 15 a member of Citizens Advice, the national association for the Citizens
Advice service. With effect from April 2015 Citizens Advice Bureaux became known as Local Citizens
Advice ILCAI.
The charity 3150 cooperates and liaises with many other advisory services, local charitie5, trusts and
social services departments on behalf of clients.
Audit process
The charitable company 15 audited annually by Citizens Advice using a Performance and Quality
Framework.
Every three years the LCA receives a full audit to ensure compliance with the Advice Quality Standard
IAQSI and the Money Advice Service Debt Advice Quality Framework IMASDAQFI. The
RedlAmber/Yellow and Green IRAYG} scoring system is used to mark each of the five key areas..
Quality of Advice Assessment",
Client Experience-
People Management-
Leadership;
Financial Health Monitoring.
Quality of Advice Assessment- every quarter the LCA self-assesses a selection of cases which are then
checked by a Citizens Advice auditor for the quality of the self-assessment and quality of advice.

Client Experience - a selection of clients is contacted by email or text after the advice process to assess
their satisfaction with the service and the advice provided.
People Management - an annual survey is sent to all staff and volunteers to ask people about their
experiences, identify what's working well and see where improvements can be made.
Leadership - the Trustees annually self-assess how well the charity is run and whether it is delivering
good quality services. The self-asse55fflent 15 checked by an auditor from Citizens Advice.
Financial Health - quarterly financial reports are provided to Citizens Advice which are assessed against
the budget and the Reserves Policy. A comparison is provided against LCA in the family group.
Risk management
The Trustees have reviewed their procedures considering corporate governance guidance contained
within the Statement of Recommended Practice 'Accounting and Reporting by Charities.. Organisational
risk is assessed within the Business Development Plan. The plan considers potential changes to the
environment in which the charity is working and highlights how these could impact on its services. The
orEanisation faces a range of operational risks and the key to successful risk management is to identify
potential risk5, the likelihood of them occurring and then mitigate their impact. The Risk Register is a
formal statement of the charity's risk management strategy and how the impact of potential risks can be
minimised. Identifying the risks is an important element of risk management and has been given detailed
and careful consideration.
Citizens Advice East Suffolk's objectives. its internal organisation and the environment in which it
operates are continually evolving and as a result, the risks it faces are not constant. Organisational
success derives, in part, from successful risk taking and 50 the purpose of internal control is to help
manage and control risk appropriately rather than to eliminate it.
The following measures will help minimise the risks:
The Trustee Board recognises its role as the ultimate authority on the governance of the
organisation and the management team and staff recognise that they operate with
delegated authority.
Effective appraisal and supervision of the Chief Executive Officer and management team,.
Staff are aware of sources of funding and the consequences arisin8 from any failure to
deliver services in line with grant agreements and contracts.
The effective use of probationary periods; staff and volunteer supervision and appraisal: and
policies to promptly identify and deal with issues of concern:
Regular case sheet checking- Independent File Reviews and trainin8 to ensure quality;
Regular review and analysis of statistics to ensure targets are met:
Maintaining good relationships with funders to identify potential funding opportunities and
challenges;
Ensuring adequate financial reserves-
io

Monthly financial monitoring against annual budget-
Good communication between volunteers, staff. the management team and the Trustee
Board:
Maintaining independence and political neutrality to avoid conflict of interests.
Statement of Internal Control
The Trustee Board oversee the information security of all the personal information that is processed,
including the personal information of our clients. staff. funders and strategic partners. Citizens Advice
East Suffolk hold joint responsibility for client data that is held in our case management system with the
national Citizens Advice Service. An information assurance management team exists to ensure the
confidentiality, integrity and availability of all personal and sensitive data is maintained to a level which
is compliant with the requirements the General Data Protection Regulation and Data Protection Act
2018.
Statement of Trustees. Responsibilities for the year ended 31 March 2025
The trustees, who are also directors of Citizens Advice East Suffolk Ltd 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 Accepted
Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial statements unless they are satisfied that they
give a true and fair view of the state of affairs of the charitable company and of the incoming resources
and application of resources, including the income and expenditure. of the charitable company for that
period. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently,.
observe the methods and principles in the Charities SORP 2019 IFRS 102};
make judgements and estimates that are reasonable and prudent,.
state whether applicable UK Accounting Standards have been followed-
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charitable company will continue in operation.
The trustee5 are responsible for keeping adequate accounting records that disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
In so far 3S the trustee5 are aware:
there 15 no relevant audit information of which the charitable 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.
li

23112125
The Trustees, annual report was approved on ..................-..........-.2025 and signed on behalf of the Board
of Tru5tee5 by-
Mr R Wilkerson
Trustee
12

Independent Auditorfs Report to the Members of Citizens Advice East Suffolk Ltd
Opinion
We have audited the financial statements of Citizens Advice East Suffolk Ltd (the 'charitable company'l
for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance
Sheet, the Statement of Cash Flows and notes to the financial statements, including significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable law
and United Kingdom Accounting standards. including Financial Reporting Standard 102 The Financial
Reporting Standard applicable in the UK and Republic of Ireland {United Kingdom Generally Accepted
Accounting Practice}.
In ou r opinion the financial statements-
give a true and fair view of the state of the charitable company's affairs as at 31 March
2025, and of its incoming resources and application of resources. including its income and
expenditure, for the year then ended-
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance wrth International Standards on Auditing {UK}115As IUKII and
applicable law. Our responsibilities under those standards are further described in the auditor
responsibilities for the audit of the financial statements section of our report. We are independent of the
charitable company in accordance with the ethical requirements that are relevant to our audit of the
financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance wtth these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed. we have not identified any material uncertainties relating to
events or conditions that, individually or collectively. may cast significant doubt on the 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 responsibilities and the responsibilities of the trustees with respect to going concern are described in
the relevant sections of this report.
Other information
The other information comprises the information included in the trustees, annual report, other than the
financial statements and our auditorfs report thereon. The trustees are responsible for the other
information.
13

Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other
information is materially inconsistent with the financial statements or our knowledge obtained in the
course of the audit or otherwise appears to be materially misstated.
If we identify such material inconsistencies or apparent material misstatements, we are required to
determine whether this gives rise to a material misstatement in the financial statements themselves. If,
based on the work we have performed, we conclude that there is a material misstatement of thi5 Other
information, we are required to report that fact. We have nothing to report in this regard.
Opinion5 on other matters prescribed by the Companies Art 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 financia I
statements are prepared is consistent with the financial statements- and
the tru5tees' report has been prepared in accordance 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 obtained
in the course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept. or returns adequate for our audit have
been received from branches not visited by us- or
the financial statements are not in agreement with the accounting record5 and return5; or
certain disclosures of trustees, remuneration specified by law are not made- or
we have not received all the information and explanations we require for our audit. or
the trustees were not entitled to prepare the financial statements in accordance with the
small companies. regime and take advantage of the small companies, exemption from
the requirement to prepare a strategic report.
Responsibilities of trustee5
As explained more fully in the trustees, responsibilities statement set out on page 11, the trustees Iwho
are also the directors of the charitable company for the purposes of company lawl are responsible for the
preparation of the financial statements and for being satisfied that they give a true and fair view, and for
such internal control as the trustees determine is necessary to enable the preparation of financial
statements that are free from material misstatement, whether due to fraud or error.
14

In preparing the financial statements, the trustees are responsible for assessing the charitable company's
ability to continue as a going concern, disclosing. as applicable. matters related to going concern and
using the going concern basis of accounting unless the trustees either intend to liquidate the charitable
company or to cease operations. or have no realistic alternative but to do so
Auditor re5pon5ibilities 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 15 a high level of assurance. but is not a guarantee that an
audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on the
basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respert
of irregularities. including fraud.
The specific procedures conducted and the extent to which these procedures are capable of
detecting irregularities. including fraud is detailed below:
Enquiry of management around actual and potential litigation and claims and review of
correspondence with legal advisers.
Reviewing minutes of meetings of trustees:
Reviewing financial statement disclosures and testing to supporting documentation to
assess compliance with applicable laws and regulations:
Performing audit work over the risk of management override of controls. including
testing of journal entries and other adjustments for appropriateness and reviewing
accounting estimates for bias.
Because of the inherent limitations of an audit. there is a risk that we will not detect all irregularities,
including those leading to a material misstaternent in the financial statements or non-compliance with
regulation. Thi5 risk increases the more that compliance with a law or regulation is removed from the
events and transactions reflected in the financial statements, as we will be less likely to become aware of
instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather
than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the FRC'S website at:
httPS'.//www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditorfs report.
Other matters which we are required to address
We draw attention to the fact that the prior year financial statements were unaudited.
15

Use of our report
This report is made solely to the charitable companws members, as a body. in accordance with Chapter 3
of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charitable company's members those matters we are required to State to them in an auditor's report and
for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to
anyone other than the charitable company and the charitable company's members as a body, for our
audit work, for this report, or for the opinions we have formed.
Benjamin Lynes (Senior Statutory Auditor)
For and on behalf of Cunninghams. Statutory Auditor
Number Sixty One
61 Alexandra Road
Lowestoft
Suffolk
NR32 IPL
Date:
16

Citizens Advice East Suffolk Ltd
Statement of Financial Activities
For the year ended 31 March 2025
Total
Funds
2025
Total
Funds
2024
As restated
Notes2&4
Unrestrirted Restricted
Funds
Fund5
Notes
Income and endowments from
Donations and leEacies
Charitable activities
Investments
407,649
118.984
36,651
19.116
582,087
426,765
701,071
36,651
433,918
496,573
12,156
Total Income
563,284
601.203
1,164,487
942,647
Expenditure on
Raising funds
Cha ritable 3Ctivities- Advice
627,913
518,955
1,146,868
922,092
Total expenditure
627.913
518,955
1,146,868
922,092
Net income / lexpenditure)
( 64,6291
82,248
17.619
20,555
Total Funds brought forward at l April 2024
679.236
82,989
762,225
741,670
Total Funds carried forward at 31 March 2025
614,607
165,237
779,844
762,225
During the year there were no recognised gains or losses other than those included above.
All of the results above are derived from continuing activities.
17

Citizens Advice East Suffolk Ltd
Balance Sheet
A5 at 31 March 2025
Notes
2025
2024
As restated
Fixed Assets
Tangible assets
io
101.878
Current Assets
Short term investments
Debtors
Cash at bank and in hand
li
12
87,840
29,390
654,998
772,228
1111,8811
33,947
876,002
909,949
130,1051
Creditors: amounts falling due within one year
13
Net Current Assets
779.844
660,347
Net Assets
779,844
762,225
Funds
Restricted Funds
U nre5tricted Funds
Designated Funds
General Charitable Funds
14
15
165,237
82,989
100,000
514,607
201,878
477,358
Total Funds
779.844
762,225
These accounts have been prepared in accordance with the provisions applicable to companies subject to
the small companies. regime .
These accounts were approved by the Board of Directors at the Board meeting on ...............
and signed on sts behalf by:_
2025
Mr R Wilkerson
Director
Company Registration Number 5866861
18

Citizens Advice East suffolk Ltd
Cash flow statement
For the year ended 31 March 2025
Notes
2025
2024
As restated
Cash flows from operating artivities
Cash generated from operation5
Loan repayment deducted from funding
{ 36.493}
{ 16,0311
Net cash provided by operating artivities
{ 36,4931
1 16,0311
Cash flows from investing artivities
Proceeds of disposal of tangible fixed assets
169,657
Decrease/llncreasel in short term investments
87,840
2,8211
Net cash used in investing activities
257,497
{ 2,8211
Change in cash and cash equivalents in the year
221,004
18,8521
Cash and cash equivalents at l April 2024
654,998
673,850
Cash and cash equivalents at 31 March 2025
17
876,002
654,998
Reconciliation of cash flows from operating activrties
Net income for the year {as per statement of financial activities)
17,619
20,555
Depreciation
(Profit) on sale of property
Ilncreasel/decrease in debtors
Increaselldecreasel in creditors
2.943
( 70,7221
4,5561
18,224
8,637
1 8,5491
1 36,6741
Net cash {absorbed}/provided by operating activotles
{5ee above)
{ 36,493)
16,0311
19

Citizens Advice East Suffolk Ltd
Notes to the Financial Ststements for the year ended 31 Maich 2025
Accounting Policies
Basis of preparation
The financial statements have been prepared under the historical cost convention. The financial statements
have been prepared in accordance with the Statement of Recommended Practice, effective l January 2019,
in accordance with Financial Reporting Standard 102, applicable UK Accounting Standards and the
Companies Act 2006. The financial statements have been prepared on the going concern basis.
CAES was created from the merger of CA Felixstowe & District, CA Leiston Saxmundham & District and CA
North East Suffolk. The merger took place on l April 2022. when at that date all assets. liabilities, personnel
and contract5 were merged into CAES Ltd.
The principal accounting policies adopted in the preparation of the financial statements are set out below.
Keyjudgements and assumptions
The nature of the company's affairs is such that the directors believe that there are no areas of significant
judgement and no significant assumptions that are required in the preparation of the financial statement5
other than those relating to going concern. Going concern rests on the availability of future funding and any
uncertainty over such income is mitigated by the assessment of reserves that should be held by the
company, see below.
Income
All income is included in the statement of financial activities when the charity is legally entitled to the
income, its receipt Is probable and the amount can be quantified with reasonable accuracy.
Grants from government and other agencies have been included as income from activities in furtherance of
the charity'5 objects where these relate to a contrart for services, but as donations where the money is given
in response to an appeal or with freedom of use within the charity's objects, for example, block grants.
20

Citizen5 Advice East Suffolk Ltd
Notes to the Financial Statements for the year ended 31 March 2025
Expenditure
Liabiliities are recognised as expenditure as soon as there 15 a legal or constructive obligation committing the
charity to that expenditLJre, it is probable that a transfer of economic benefit will be required in settlement
and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis
and has been classified under headings that aggregate all costs related to that category. Where costs cannot
be directly attributed to particular headings they have been allocated to activities on a basis consistent with
the use of the resources.
Tangible Pixed assets
Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Freehold propertv
2% on cost
Improvements to property
IO% on cost
Fixtures & furniture
20% on cost
Expenditure of less than £1,000 per item of fixed assets is expensed on purchase.
Debtors
Prepayment5, relatirbg to expenditure incurred which has economic benefit in future acounting periods, and
accrued income, relating to income due and receivable but outstanding at the balance sheet date, are
measured at their recoverable amount being the sum that will be received after the balance sheet date.
Cash at bank and in hand and Short term investments
Cash at bank and in hand includes all petty cash and bank accounts where access is immediate or available
within 95 days.
Cash held on deposlt where access is available within two years but after 95 days is included as short term
investments.
21

Citizens Advice East Suffolk Ltd
Notes to the Financial Statements for the year Ènded 31 March 2025
Creditors.. Amounts falling due within one year
Accruals. relating to expenditure not paid until after the balance sheet date which confer5 economic benefit
on the current accounting period, is recognised at the amount of that economic benefit. Deferred income,
relating to intome received in the current accounting period but which relates to future periods, is reognised
as the whole of the income in question. Restricted fund income received in the current accounting period
which relates to the current future periods is recognised within restricted funds, See below.
Pension costs
Pension costs are recognised in the Statement of Financial Activities as incurred.
Funds
Funds fall into two categories, restricted. where their use is governed by the wishes of the entity providing
the funds or the contractual terms under which the funds are earned and, unrestricted, where there are no
pre-conditions to the use of the funds other than the charitable objectives of the organisation.
Funds are transferred from restricted to unrestricted funds as they become free frorn the relevant
restrictions.
Within unrestricted funds designated funds are maintained to meet identified planned future costs which
are not capable of being met out of annual budgets.
It 15 the aim of the charity to maintain the balance of unrestrirted reserves at a level that would give it the
ability to mitigate the estimated costs associated with the risks identified that the Bureau faces.
2 Prior yea¥ adjustment
In preparing the financial statements for the year ended 31st March 2025, it was identified that the entity
had understated income of £12,800, and undefstated trade creditors and overstated accruals of £11,540,
within the accounts for the year ended 31st March 2024. The opening balances and comparative figures
have been restated in order to take these matters into consideration
Donations. legacies and similar incoming resources
Unrestricted Restrirted
Funds
Funds
2025
2024
Parish & Town Councils
Individuals, Charitable bodies and other
Donations
20,255
13,503
33.758
20.255
29,721
49,976
8,495
28,167
36,662
16,218
16.218
East Suffolk Council
Suffolk County Council
L D Rope Charitable Trust
National Citizens Advice
Hopestead
Other
Grants Receivable
223,000
134,540
223,000
135,540
1.898
4.426
208,080
128,120
6,724
23,812
10,000
19,919
396,6SS
1.000
1,898
4,426
5,387
367.353
5,387
370,251
2.898
Other
6.538
6,538
601
22

Citizens Advice East Suffolk Ltd
Notes to the Financial Staternents for the year ended 31 fvlarch 2025
Total donations and similar income
407,649
19,116
426,765
433.918
Charitsble activities
Unrestricted Restrirted
Funds
Funds
2025
2024
As restated
Fundraising events
Money Advice Service
Solutions
East Suffolk Council Housing
James Paget Hospital - The Big C
Money Advice and Budgeting- L D Rope
Food Banks- Lowestoft and Waveney
National Citizens Advice- Deprivation
Ministry of Justice - Probation Service
Sizewell C CF - Volunteers
Sizewell C CF - Housing
Leiston Net Zero
The Big Lottery
Other
Service Level Agreements
111.720
136.582
25.000
111,720
136,582
25,QHJO
8,202
40,060
38,390
9,833
86,805
60,428
50,971
28,890
111,720
136.582
25,000
4,921
37,500
36,6dVI
29,498
62,251
8,202
40,060
38,390
9.833
86.805
60.428
50,971
28,890
32,486
19,970
496,573
33,468
582,087
33,468
630,349
48,262
Sale of property
70.722
70.722
Total charitable activities
118,984
582,087
701,071
496,573
23

Citizens Advice East Suffolk Ltd
Notes to the Financial Statements for the year ended 31 March 2025
Comparative Statement of Financial Affairs
The detailed Statement of Financial Affairs for the year ended 31 March 2024 as restated to take account of
the prior year adjustment Isee note 21 is set out below
Total
Funds
2024
As restated
Unrestrirted Restrfcted
Funds
Funds
As restated
Income from
Donations and legacies
Charitable activities
Investment
410,057
52,421
12,156
23,861
444.152
433,918
496,573
12,156
Total Incoming Resources
474,634
468,013
942,647
Resource5 Expended
Costs of generating funds
Charitable activities.. Support
454,480
467,612
922,092
Total Resources Expended
454,480
467.612
922,092
Net Intorning Resources for the period
20,154
401
20,555
Total Funds brought forward at l April 2023
659,082
82,588
741,670
Total Funds carried forward at 31 fvlarch 2024
679,236
82,989
762,225
Charitable artivities costs
Unrestricted Restrirted
Funds
Funds
Total
2025
Total
2024
Staff costs
Travel expenses
Printing, postage 3nd stationery
Telephone
Information systems
Training
Hardship payrnents
Project partmer charges
Overheads allocated to projects
Management and administration {Note 61
325,063
17.462
18.787
16,573
38,449
3,985
393.305
718,368
17,462
18,787
16,573
38,449
3.985
31,065
39,392
634,312
18,614
14.036
18,934
29.916
1,618
15,563
28,273
31,065
39.392
55,193
1 55.1931
262,787
262,787
160,826
627,913
518,955
1,146,868
922,092
24

Citizens Advice East Suffolk Ltd
Notes to the Financial Statements forthe yearended 31 March 2025
Support costs
2025
2024
Rent, rates, power repairs and cleaning
Technical support
Insurance
Professional fees
Depreciation
Other
179,289
12,199
7.302
45,415
2,943
15,640
98,332
14,257
6,277
25,128
8,637
8,195
262.787
160,826
Included within professional fees are Audit fees of £10,80012024 Independent E¥aminer's fees £3.080, of
which £1,080 relates to underactrued 2023 fees).
Staff, volunteers and trustees
The cost of staff was=_
2025
2024
Wages and salaries
Social security costs
Pension costs
657,672
47,987
12,710
582,848
40,774
10,690
718.368
634,312
Included within wages and salaries are fedundancy c05t5 of £Nil12024 £1.1991.
The average number of employee5 during the year was
Support
35
31
No member of staff received emoluments lexcluding employers, pension contributions) of more than
£60,000.
No trustee received remuneration or any other benefits from an employment with the charity- No trustee
received reimbursed travel expenses12024 £Nill.
Some 80 volunteer advisers contributed on average seven hours per week each to the company during the
vear,. other volunteers helped and supported the company in administering the day-to-day aspects of the
company.
25

Citizens Advice East Suffolk Ltd
Notes to the Financial Statements forthe year ended 31 March 2025
9 Operating le35e cornmitments
2025
2024
Within one year
Between two and five years
In over five years
45,590
197,860
80,865
324.315
11.500
56,250
27,250
95,000
Operating lease expenses for the year total £54,00012024: £29,000)
10 Tangible Fixed A55ets
Fixtures
Freehold
Property
improvernents
furniture
Total
properry
&IT
C05t
As at l April 2024
Additions
Disposals
101.472
36,643
171,450
309,565
1101.4721 { 36,6431
{ 138.1151
As at 31 March 2025
171,450
171,450
Depreciation
As at l April 2024
Charge for the year
Disposals
12,628
26.552
168,507
2,943
207,687
2,943
1 39,1801
1 12,6281 { 26,5521
As at 31 March 2025
171,450
171,450
Net Book Value
As at 31 March 2025
As at 31 March 2024
88,844
10,091
2,943
101.878
11 Short tem) investments
2025
2024
Bank deposits {less than two years to maturity)
87,840
87,840
12 Debtors
2025
2024
Trade debtors
Other debtors
Prepayments and accrued income
18.440
7,125
15,507
22,265
33,947
29,390
26

Citizens Advice East Suffolk Ltd
Notes to the Financial Statements forthe year ended 31 March 2025
13 Creditors: amounts falling due within one year
2025
2024
Trade creditors
Accruals
Social security and other taxe5
Deferred income
14,564
97,739
13,623
4,179
11,540
85.940
10,222
4,179
130,105
111,881
Deferred income refers to income received which is to fund expenditure in subsequent periods. All deferred
illcome at 31 March 2024 has been recognised as income in the year ended 31 March 2025.
14 Restrirted funds
At l April
2024
As restated
At 31 March
2025
Income
Expenditure
Transfers
Money Advice Service
1.940
111,720
113,660
Solutions
136.582
136,582
Probation Servicce
86,805
86,805
East Suffolk Council Housing
25,0(J)
25.000
Deprivation
9.833
9,833
Food Banks
12,797
38,390
50.968
219
Sizewell C CF - Volunteers
60,428
25,178
35,250
Sizewell C CF- Housing
50.971
9,317
41,654
Leiston Net Zero
28,890
1.945
26,945
Client funding
55,570
19,116
30.705
43,981
Other
12.682
33,468
28.962
17,188
82,989
601.203
518,955
165,237
27

Citizens Advice East Suffolk Ltd
Notes to the Financial Statements for the year ended 31 March 2025
At l April
2023
At 31 March
2024
As restated
Income
As restated
Expenditure
Transfers
Money Advice Service
741
111,720
110,521
1.940
Solutions
14,583
136.582
151.165
Probation Servicce
62,251
62.251
Big Lottery
32.486
32,486
Deprivation
29,498
29,498
Food Banks
7.949
36.645
31.797
12,797
Client funding
47,153
23.861
15.444
55.570
Other
12,162
34,970
34,450
12,682
82,588
468,014
467,613
82,989
MAPS
Funding to provide a caseworker, trainee money adviser and
associated costs to provide advice to those in debt
Solutions- Lowestoft Primary Care
Network
The provision of social prescribing and community based support to
the patients registered with the 8 GP surgeries servin8 Lowestoft and
the surrounding area.
Ministry of Justice - Probation
Service
Finance, benefit and debt advice to male probationers in East and
West Suffolk delivered in conjunction with Citizens Advice West
Suttolk.
East Suffolk Council Housing
Providing advice to East Suffolk Council Housing clients
Deprivation - National Citizens
Advice
Increase in Service delivery for clients in deprived area5 in East
Suffolk.
Food Banks- Lowestoft and
Waveney
Outreach worker providing advice and support to clients of the food
banks.
Funding provided by local authorities, charitable trusts and other5 to
provide grants to clients suffering hardship. No individual grant
greater than £500.
Client funding
28

Crtizens Advice East Suffolk Ltd
Notes to the Financial Ststements forthe year ended 31 March 2025
Other
Funds provided for improvements to the offices at St Margaret'5
House and projert funding provided by East S(Jffolk Council.
15 Unrestrirted funds
At l April
2024
At 31 March
2025
Income
Expenditure
Transfers
Designated funds
Contractual commitments
Premises
Property reserve
50,000
50.000
101,878
50.000
50,000
101.8781
General charitable funds
477,358
563,284 1627.9131
101,878
514,607
679.236
563,284 { 627.9131
614,607
At l April
2023
At 31 March
2024
Income
Expenditure
Transfers
Designated funds
Contractual commitments
Premises
Property reserve
50,000
50.000
110.516
50,000
50,000
101,878
8.6381
General charitable funds
448,566
474,634 { 454,4801
8,638
477,358
659.082
474,634 (454.4801
679,236
Contractual commitments- contracted payments to staff including redundancy, provision of locum
maternity and sickness cover and the costs of any disciplinary andlor grievance procedures that may arise.
Premises - to provide for terminating leases and the cost of relocating to new Premises either at the expiry
of the current lease or if larger premises are deemed necessary.
Property reserve- equal to the net book value of fixed assets the designated fund serves to underline the
illiquid nature of the investment in fixed assets
Of the general charitable funds £370,000 is considered by the trustees as the minimum level that needs to
be retained in order to provide cover against risks that the Charity faces, particularly that relating to
uncertainty over future funding. The funds over and above this level will be used in the forthcoming years to
fund improved services provided by the organi5ation.
29

Citizens Advice East Suffolk Ltd
Notes to the Financial Statements for the year ended 31 March 2025
16 Analysis of net assets between fund5
Tangible
Fixed
Assets
Net
Current
Assets
2025
Total
2024
Total
Restricted funds
Designated funds
General funds
165,236
loo,000
514,607
165,236
loo,000
514,607
82,988
201,878
477,358
779,843
779,843
762,224
Tangible
Fixed
ssets
Net
Current
Assets
2024
Total
2023
Total
Restricted funds
Designated funds
General fund5
82,988
loo,000
477,359
82,988
201.878
477.358
82,588
210,516
448,566
101.878
101.878
660,347
762,224
741,670
17 Analysis of cash and cash equivalents
2025
2024
Cash in hand
Bank current account
Bank deposit (immediate access1
Bank deposit (access within three months}
267
81.564
1,171
793,000
552
59,135
595.311
Total cash and cash equivalents
876,002
654,998
30

Citizens Advice East Suffolk Ltd
Note5 to the Financial Ststements for the year ended 31 March 2025
18 Regulatory and other information
The company is a registered charity, number 1115522, limited by guarantee registered in England & Wales.
The registered office is:_
St Margaret's House
Gordon Road
Lowestoft
Suffolk
NR32 IJQ
The charity is a Public Benefit Entity.
Ouring the year ended 31st March 2025, there were no related party transactions. During the year ended
31st March 2024, the company procured services from HRLegal Ltd, an entity under the control of Simon
Quantrill (Trusteel, totalling £7,121. These services were provided at arms length.
19 P05t balance sheet events
After the reporting date, the entity entered into two leases in respect of office space.
With effect from 24th June 2025, a lease of office space in Leiston was entered into. The
lease agreement is for 5 years at an agreed rate of £12,528 per annum.
With effect from 1st November 2025, a lease of office space in Beccle5 was entered into for
9 years at an agreed rate of £10.800 per annum.
31