REGISTERED COMPANY I¥UMBER: 4141854 (England and Wales)
REGISTERED CHARITY NUMBER: 1115564
rt f the Trns*es and
Unau
Finan
tatements for the Year FA)ded 31 March 202
windon & Distria Cilizens Advice
Bureau
Chris Vaugh
A¢¢ountonts
195 ETmin Street
Switidon
Wiltshire
SN3 4NA
111
*ACIZVLF5•
2311212023
COMPANIES HOUSE
1111
*135

windon
ureau
itizens Advice
Conten
f the Financial Statements
for the Year Ended 31 March 2023
Page
Report of th¢ Twste¢s
I w 10
Indep¢nd¢nt Examinels Report
Staiement of Financial Activilies
12
Balanrx Sheet
13 ￿ 14
Cash Flow Statement
15
Notes to the C&8h Flow Staiement
16
Not¢s to th¢ Financial Statements
17 to 25
Detailed Ststement of Financial A¢tiviti¢s
26 to 27

windon 8c District Citi
BUr￿U
Re
rt of the Trustees
for the Year Ended 31 March 202
The trustees who are also directors of the chaTity for the purFKW of th¢ Companies Ath 2006, present their Teport with
the fmancial statements of the charity for the year ended 31 Ma￿h 2023. The trustees have adopted the PTOVlSiQllS of
Accounting and Reporting by Charitie5.' Ststemeni of Recommend¢d Practice applicable to charitie5 preparing th¢ir
accounts in accordance with the Financial ReN)rting Standard applicable in the UK and Republic of treland (FRS 102)
(effective l January 2019).

win
vi
R ort of th Trustee5
for the Year Ended 31 March 2023
OWECTIVES AND ACTIVITIES
Objectives and aims
The Charity's objects are to promote any charitsbk purpose for the public benefit by the advancement of ¢du￿tIOn. th¢
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 Swindon and swroundin8 aveas.
Th¢ aims of our charity are..
- To provide the advice people need for the problems they face. and
- To improve the policies and practices that affect th¢ir Iiv¢s.
We do this through the provision of frK confidenti￿, impartial and independent advirx to anybody who needs us. We
promote diveTsity and equality. and ￿ntinu¢ io Ch￿lenge discrimination
Strnt¢gie Priorities
The over8rchin
ob ¢¢tives of the
isation this ear are as follows.
Advice
Advocacy
Vle will protect and. where possible.
increase the 'supply' of 1-1 advice provision
available within Swindi)n, to enable more
dients to aC￿sS good quality advice
Maintain the provision of good qualty
advice
We will improve the a¢￿Sibilty of our
service for marginalised clients
We will increase the voice of our clients
and potential clients. especially those who
are most minoritised and marginalised.
Culture
Organisational Health
To be a collaborative, innovative and a high
performing service thal promotes equality.
diversily and inclusion, and challenges
discrimination.
To value our staff teams and be a highly
recommended place lo work and volunteer
Maintain excellent extemal relationships to
ensure best outcomes for our clients and
safeguard the future of our service
-induding securing resources
Conts'nue to develop all staff to the highest
level of expertise and ensure continued
recrustment. training and development of
volunteers
Through the hard w¢xk and o)mmitment of our 28 paid staff and 50 volunteers we provided a ci)r¢ generalist advice
service alongside a range of specialist advic¢ proj¢cts. The provision of holislic advice allows us to cover a range of
topics which predominantly includes..
Welfare BenefiL%
Housing
Immigration and Naiionality
Consumer
Health and So¢ial Car¢
Debt and Money matters
Employment
Family and Personal
Diwimination
utilities and Ener8y

windon & Dtstrict
Bur
itizens Advice
Re ort of the Trusttts
for the Year Ended 31 March 2023
During 202213 OUT specialist advirx off¢r included:
Debt advi¢e fimded through the Money Advice Service
Specialist Debt advice for the most vulnerable clients and those facing homelessness fimded by Swindon
Borough Council
. Debt and budgeting advice targeting Thame5 Wat¢r customers funded thrwgh th¢ Thames Water Tnjst
Fund
Specialist Benefits advic¢ mainty focussing on disability benefit apptsl$ through our Swinth>n Borough
Council funding
Specialist Debt and Energy Advice funded by Briiish Gas Energy Trust SupEKJrting Communities at Risk
programme
Sp¢cialisi B¢n¢fEiS Advice targeted Disability Benefits and Appeals
Sp￿la]i￿ Benefits advi￿ for people affect￿1 by wrxr funded by Macmillan
Specialisi Benefits advice funded throuth the Wihshir¢ & Swindon C4)mmunity Found*ion'$ Surviving Winter
gnnt stream
tnllnigraiion and nationality advice up ￿ OISC level 2 funded by Swindon Borough Council
Specialisi Energy advice fijnded thmugh Ciiizens Advice Energy Advice Project
In¢orne Maximisation advice. training outreach through our Advice & Financial first Aid Project funded by
Swindon BoTough Council
Demand for our setvice has reached a re￿rd high with clients feeling the effects of the Cost of Living Crisis. We have
continued to develop ow strong parth¢f5hips with *atutory and volunlary sector agencies to help rn¢et the rising
d¢Tnand for advice.
Our commitrnenl to the re¢ruiimeni trnining and (kv¢loprnffit of wr volunteer workft)r¢¢ has continued. We have used
this year to ci)ntinu¢ building back our strong volunte¢r WOTkforce had diminished during the Covid pandemic.
A keyolemeni of the Ciii7£ns Advice Membetship Stheme is the requirement of every member to undertake an annual
Leadership Self-Assessment of Governance", (LSA) covering the following nine areas".
Strdtegic business planning-
Risk managemeni.
Financial managemenL
People management,
Operational ￿rformanCe rnana8emenL
Partnership Working.
ReseaTch and campaignin&
Equality leadership
The &5sessrnent is approved ty the National Citizens Advice service and any development outcomes are agreed in
partnership. Every three years this assessment is verified ihrough a site visii.
Again this year we were ratd 'Green' in all ar￿ meaning we achieved excellent scores in the Perforn)ance Qtsality
Framework. The LSA aligns with external stsndards, compliance also indicates compliance with the requirements of ihe
Advice Quality Srandard (AQS) and Money Advice Service (MAS) debt quality framework.
W¢ also continue to hold the Advic¢ Quality Standard Mark with casework accreditation in DebL B¢n¢fJts and
Disability.
Public benefit
The Citizens Advice service provides help WhOevery￿ are. whatever the problem.
We provid¢ advice, specialist casework and itifomation, facc-knfa￿ (m the telephone. by email and via
www. itiz£nsadvice.or
We also catnpaign locally and nationally for improvements to services and the law. We use the evidenrx we collect
from helping our ¢li¢nts io make a difference for people who may never cixn¢ to a Citizens Advice office by
communicating our ¢vid¢n¢¢ for change to [￿lIcYMakerS in government and the wider public and private sector. A visit
to a Citizen5 Advice10¢o1 offic¢ for rne ¢ould lead w a change in policy or law that will rK)sitively affeu the
live$ of many more.
Our generalist advi¢e 5¢rvirx. fimded thr[)U￿ a with Switidon Bmgh CourKil, r¢rnoins our "core" activity
offering an essential servic£ to the diverse communities and individu￿$ who live in Swindon and the surrounding ar¢&

Swind
Bureau
itizens Advice
Re
rt of the Tnjs
for the Year Ended 31 March
023
Citizens Advice is nationally recognised as a place where if you hav¢ # problem of any kind help will be provided. Thi5
is a great strength for u5 and a challeng¢ in being able to ensure access to everyone who needs our help.
Through OUT Work we aim to reduc¢ FKTrv¢ny and improve the genernl wellbeing of its clients. We contribute to the local
economy through encouraging #nd assisting in the take up of welfare benefits and WOTkirtg with clients to manage their
debt.
STRATEGIC REPORT
AchieYemeDI and perforThaDee
Charitsble activitie5
Key 4ehievtments during 2022n3
9,369 people helped (2￿￿ inctea5e on 2tr21122)
30,509 differ¢nt 15su¢s presented {25 /• increase on 2021r22)
877 external r¢feTra15 received from partner agen¢i¢s (2W• in¢r¢w on 202 Ir22)
increased clienvs income by £6,219.503 through advirx, successful ben¢fits applications and app¢*l$
h¢lped clients deal with £5,763.174 of ￿￿ortal debt- average indiyhdual client de￿ was £7,674
Demand for our service this year has continued to climb throU￿oUt the year, hitting another rttord high this year. More
pv)ple face the challenges of rising Costs, spat*ed by huge increases In energy prices and inflation.
The most common issues presented duTitig the year related to Tax Credits or UniYer5al Credit, Housing and
Debt
A wmparison of client profil¢ to th¢ general population of Swirtthi sbows th* the clients we h¢lp loc￿lY are more
lik¢ly to:
live on a low income
• be disabled or have a long-tenn heahh condition
• be from diverse bxkwnd%
be at risk of fiEel p)vetfy
live in renied attommodation
be eConomi￿llY inactiv¢
• live in areas with higher levels of dis&lvantage or deprivati(
Using a tre&5ury approved m(rf]el, we know that for every £1 iDvested in Ci¢iz¢ns Advice Swindon..
we benefit our clients by £10.67
our public value is £24.74
• w¢ bring fiscal benefits of £3.32
Usirtg thi5 rn¢ylel we calculate that we also..
• saved Swindon Borough Council £194.779 by Freventing h¢xnelessness and housing evictions
• saved all Housing Provider5 £558,611 by weventittg eviuions
saved the NHS £432.377 by red￿Ing use of mental hea]th and GP Servi￿ and k¢¢ping pwle in work
The difference this makes:
88Yo of people said the Service h¢lped them fu)d a pK)siiive Ydy forw
• 9￿/tr said they would defmitely recommend our service th other5
• 8 in 10 people said that their problem w&8 solved mostly, partly or completely following our advice
• 8 in 10 of people said they felt less 5tre55ed. d¢press¢d or anxious a5 a result of the help they re¢¢ived from
Citizens Advice Swindon
7 in 10 of people said th¢ir physical health had imFfoveAJ a5 a resuk of the help they Teceived frixn
Citizens Advice Swindon

Swindon & District
Bureau
itizen
Advice
Re
rt of the Trus
f r th Y Ended 31 March 2023
Volunteering Opportunities
Our dedic#t¢d team of volunt¢¢r5 ar¢ the lifebl(KJd of the organi5alion. Thi5 yegJ we surveyed them to fmd out rnor¢
about th¢ir ¢xp¢ri¢nces with us. Vlhen asked:
IOOVO said they had acquired one or more new skills throuth volunteering with us
4 in 5 said working for us had incre&%ed their employability
9Ph said it k¢pt them mentslly activ¢
4 in S said Li had a FX)Sitive impact on their g¢neral health aNI rn¢ntal wellbeing
• 92% said they feli more engaged with their community
8 in 10 said they had increased confidence in their own abililies
Th¢ estimat¢d value of the work cwrbed by our volwiteers this year ts £371.574. of volunteers WI￿ left us this
year did 50 b¢¢4use ihey had gained employment or w¢r¢ undertaking further education.
Financial r¢Yi¢w
Financial posltio
The charity h&$ t*n¢fitt¢d from 4 nutnber of addilional funding str¢Oms and n¢w projects to fith¢r enhance th¢ 5ecur¢
fthancial wsiiion that has been built up in rrfent years. However, the ￿)ste¢S or¢ aware that the ext¢rnal
commissioning environment could resuli in a reduction in fithding in 2023 and Eeyonl so contingency plan5 hav¢ been
put in place and scenario plam)ing is being underfaken to ensure the chaTity h&8 financia] resilience buili in.
The f￿a￿la1 position summarised in the Ststemeni of Financial adiviti&8 shows an owernll surplus in ineome over
exp¢Dditur¢ of £79,520. However, thi5 is a resuli of futUT¢ scenario planning and approved cany forward of restricted
r¢serv¢$ for ¢onlinualion of ¢xisling proje￿.
Citizens Advice Swindon has a broad range of fi￿derS and the trnstee5 would like io thank Swindon Borough Council
and BSW Integrated Care System, Macmillan, Money and Pension Service. Thames Warw Trust Fund. British Gas
Energy TtUSL DWP, Wiltshire and Swindon CoTnmunTrty Foundation, and Citizens Advice En¢rgy Project for their
support this year through a range of ￿ntracts and gran
The trust¢eS T¢cognise that there is a heavy Teliance on Local Authority funding and aim to continue to diversify
nding streams &s much as FWtbl¢ to allow us to complement our COTe funded delivery.
The charity remains in a stable position in r¢lation to core fimds with a 5 plu5 2 year ￿ntract awarded in October 2021
by Swindon Borough Council and BSW ICS cornrnissioned ¢ontr¥t. Macrnillan have confirmed further funding until
December 2024, MAPS until March 2025 and British En¢Tgy TTUSt will Continue until Mar¢h 2026.
Investment poly *nd objectives
The ser4ice's excess fijnds have hiAorical]y been held in the COIF Charities Dw51t Fund. The CUTr¢nt a¢couDt 1$
regularly reviewed and any fimds not neejjed the short temi are irtves*d in the COIF fimd.
Rfserv¢s policy
This r¢s¢rv¢5 poli¢y is monitored and reviewed by the trustets annualty
UTrreslrict¢d design*ted res¢rve5
The trustees have reviewed the Charity's needs for reserve5 in IiAe with the guidance issued by the Charity Commission
and have agreed that unrestricted free reserves (not designated w reserved for specific purposes should be set at 3
months, running costs (£232,670 at 31103f23). The Trust¢¢ Board believes that the organisation should aim to have
re5eryes at this l¢v¢l to ensure the Charity can run efficiently and wind dowft the charity te5ponsibly if necessary.
The Trustee Board also recogni5e4 plans for and designates speclfic unrestricted fvnds for the following
Purposes:
• Contractual c(Nnmiiment resuve- a r¢seTve w ensure that the ¢h8rity is able to cover conts#¢trd payments to
staff such as redundancy (£115.221 at 3 IrJr23).

Swindon & District Citizens Advice
Bureau
Re
rt of the Trustees
for the Ye
Ended31M h2
Restricted reserves
Funds that are restricied by the donor or fimder are listrd within th¢ accounts and caDnot be used for the general
pwpose5 of the charity. Their existence. and the sums of money therein, do not imply that there has been an underspend
but may result from a variety of circumstsnces including timing diff¢rences between the organisation's financial year
nd th¢ funding year of the project concerned.
Future plans
The charity has adopted th¢ following strategic objectives in its Business Plan:
We will protect and. where p)$5ibl¢. increase the 'supply' of l-l advi¢e provision available within Swind¢)n. to
enabl¢ mor¢ clients lo acces5 go￿ quality advirx
Maintain th¢ provision of giKxI quality &Jvice
We will improve the acc¢$5ibility of ow servirx for marginalised clients
We will increase the voice of our clients and wjtential Clien￿ ¢sFttialty those who are most minoritised ald
marginalised.
To be a collaborative. irtnovative and a high ptrfoming 5¢rvice that promotes equality, diversity and inclusion,
and challenges discriminaiion.
To value our staff teams and be a highty recommended pt¥e to work and volunteer
Organisational Health
Maintsin excellent ¢xiernal relationships th ensure be￿ outcomes for our ¢li¢nts and safeguard th¢ future of our
servic¢-including securing r¢sourres
Continue ￿ develop all staff to the highest kv¢l of expeTt3se and ensure continued recrniimeni, trdining &ftd
development of volunieeTS
Thes¢ objeetives are measured and moniiored ￿ a qU*trrty b￿15 Using SMART objective5 detailed in the aaion plan.
We are committed to extending and ¢mbethling our Advirx & Financial FiTSt Aid project as the frontline res￿n￿e to the
Cost of Living CTiSiS. Helping people rnaximise incorne and reduce expendiDJre. This will also allow us to provide
training to frortiline worker5 in ideMifying advice needs, si8nposting and ensuring those who need advice gei it in a
timely manner.
We will continue to invest in training new genualist advisers to help meet incrE&%ed demand and look at option5 to
grow our own paid staff workforc¢.. We will continue ¢0 onboard more voluntrers th help meet demand,. and invest in
training to ensuTe the ongoing up5killing of our #aff and volunleers to me¢t the challenges of fast changing legislation.
STRUCTURE. GOVERNANCE AND bfANAGEMENT
Governing documeN¢
The charity is controlled by its governing docum¢nL a deed of trus¢ and Con￿]￿jteS a limited company. limited by
guarantee. &$ defined by the Compani¢s Act 2006.
Swindon and District Ciiizens Advice Burtau (Citizens Advice Swindon) 15 a charitable company, limited by guarantee.
The ¢haritable company was established under Memorandum of A5soGiation. which sets out the objects and powers of
the charitable company and is governed under its Articles of Association.
Members swrt th¢ aims of the organisation and aye invited to the knual G¢n¢rnE Meeting. Mernbers elect the
trustees of th¢ managem¢nt committee and these individuals are also company dire£ti)rs. In the evenl of the charitable
company being wound up. D]embers are ro4uired ￿ contribu* an amount not ¢xc¢eding £1.
Swindon and District Citizens Advice Bureau is a member of Citizens Advice, the National Association of Citizen5
Advice Bureaux. As the mernb¢Tship tKJdy Cilizen5 Advice foTmally awlits and moniiors quality and management
processes within the local offi¢e.

Swindon & Districi Cit
reau
s Advice
TNS
for the Year Ended 31 March 2023
Recruitment 8nd appointment of Thew trnstee5
Our aim is io ¢nsur¢ that the n¢eds of our clients are appr(yriately reflecled through the diversity of the trustee body
and to enhance the Folential wjol of trustee4 the charity 5¢¢ks io i&ntify ￿)￿tial new trustees relevant to the nattwe of
its work.
A broad range of skills and expertise are r¢presenkd on the Manag¢m¢nt Committe¢ which include Business. Local
GovernmeTrL social care. fmancial services and legal skills. Each year the committee undertakes a skills audit which
enables the identification of training & development opp)rwnities and any skills gaps_ In th¢ ¢vent of wticular skills
being lost du¢ to retirements or where gaps in skills are identtfied. indivithials may bE aPpro￿h¢d for CO•OPtion
mid-year if it is felt th¢y matrh the required needs of the
The Trn$tee5 are committed to pursuing the reuuitrnent of new trustees next year with an aim to fijrther kncr¢as¢
expertis¢ in Business Developmeni and. ¥ well a5 tsrgding recrnitmeni within Y￿le¥ represented coromunilies.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Org#nis*tional strn£ture
Swindon & District Citizens Advice Bureau currenily a management committee 5 trustees who rne¢t a minimum of
six limes a year and are resrANrsible for the strategic dtrection and polrcy of th¢ charity. Other than for Confidential,
agenda items, the Senior Management Team attends EK)ard meeiings &% does a representstiv¢ of the Volunteers. All are
encouraged to tske a full part in the board's dI￿U5$10ns before trustees reach their decisi¢)ns.
to day responsibility for the Fwvision of seThir¢5 rests with th¢ Chief Exec￿]ve. The Chief Executive is
responsible for ensuring that the tharity delivers the Servi￿ srrtifi¢d and that key wfom)ance indicators are met. The
Tnjstees delegat¢ to the Chief Execuiive the day-tfrday reswnsibility for the Str*egic. fJnan¢ial and Oper￿iOnal
management of the servirx, including SU￿1$10ft of the manasernent learn.
Induction *nd tr*ining of new trustees
All new Trustees undergo a penod of induction, this consisrs of attetmling tn￿le¢ trM)ard meeting& meeting with the
Chief Executive and Chair of Trusttts and shadowing advi¢e s¢sstons. Annual traftning records are k¢pt for all trustees
which include5 a record of any training undertaken Outside of the organis8tion which is relevani to theÉr role.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The rnjstees review the m¥in risks to the charity as part of its annual l)usiness planning wow5. this identifies the
current constraints and wet)iial risks to current and future seryice delivery.
A risk register is kept under Teview throughi)w the year lo ensure apw)priate controls in place th provid¢ reagonable
mitigaiion and &ssurance against identified issues. The tru5tttS Teview risk against the folk)wing ¢alegori¢s.'
(i) Finance
{Li) Governance
{iii) Management
{iv) Staffing
(v) Service D¢livery
(vi) Stakehold¢r relationships
(vii) Engagement with th¢ wid¢r service
{viii) ICTISysiems
(ix) EDI
(x) Infomiatithj assurance

Swindon &
reau
trict Citizen
Re
ort of the Tnjstees
for the Year Ended 31 March 202
The main risk5 ideDiified and the actions PTOPOSed ￿ miiig* these are:
Maintsining current financial stsbility - Although the current finan¢ial FK>5ition 15 stron& the ouilook over
fuDJre years is less cenain.we wtll prioritise influencing Stakeholder5 and fi￿derS to ¢ontinue funding priority
setvices. We will work in parthership with SBC and the ICB to look at new oprA)rlunhlies to meet demand.
lrtability to rnaintain servic¢ delivery levels at curreni l¢v¢l du¢ to fl• rat¢ funding with no inf]ationary incre
built into 7-year cOntr￿l- W¢ will seek fvnding opportunities to complemeni our Core delivery and bjild reserves
to help with short temi funding gaps
Ability io ￿Y salarie5 that attraci and retain tsleni within the workforce. Ability to pay cost of living rise each
year. We will review our employmeni offer ￿ stsff and I￿k at alternative ways io reward 5tsff.
Rising demand means we tteed to build our adviser and cwworker cap#¢ity- we will prioritise growing our
workforc¢ and ¢¢)ncentrate on trnining and retention
Reputational dalnage through risks relating to the handling of inforniatiOII - Tisks regularly reviewed
and poli¢ies utxlated and cummunicated. All staff un&r80 annual Dats Proteetion training.
The trustees contirtue to regularty monitor all of the fijndirtg agteements and COntra¢ts to ensure that the individual
t¢m]s of each funding provider are md.
All policies and procedures are regularly rEviewed by the trustees lo ¢nsure that they coniinue w meet the n¢¢ds of the
charity.
In addition io the above ihe charity is involved in an area of voluntary s¢rvice in which it is essential. for the proiection
of those served by the charity. for employees to be property &%sessed in order to minimis¢ risk both to ihe charity's
ben¢fi¢iari¢s and the ernployees themselves. For this r¢a50n. before any prospective employee Es engaged by the
chartty, comprehensive checks will be conduct¢d by way of r¢fv¢nce to the Disclosure and Barring Serviee if
appropriate. previous r¢f¢renc¢s and an indudion Programme.
Inforniaiion Assurance & Prntection
The trnstee board oversee the infonnation s¢curity of all pusonal inforniation of our clienty staff. fimd¢rs and strategic
parthers that is pmcessed. Swindon & District Citiuns Advice hold joint responsibility for client data that is h¢ld in our
case management Systern, with the national Citizen5 Advice Sery￿￿. AD infonnalion assurance management t¢am exists
to ensure the Confidentiality, integrity and availability of all personal and sensitive dath is maintained ￿ a level which is
compliant with the requir¢rn¢nts th¢ General Dala Protraion Regulation and Dats Prote¢tion A¢t 2018.

Swindon
Cilizens A
vice
rtof
¢ Tnhstees
for the Ytar En
l MaTch 2023
REFERENCE AND ADMIIYISTRATIVE DETAJLS
Registered Company number
4141854 (England and Wales)
Registered Ch•rity number
1115564
Regi5ter¢d offf*t
I Sanford Street
Swindon
Wilishire
SNI IHE

Swindon & District Citizens Advice
Bureau
Re
ort of ihe.Thistees.
for the Year Ended 31 March 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Compatsy number
4141854 (England and Wales)
Registsred Ch*rity number
115564
Registered offKe
I Sanford Str¢¢t
Swindon
Wiltshire
SNI IHE
Trustees
MBOX
ChJir
A Bennett
Virx Chair
C Gannicott Trwurer
M Howard
D Langley
Company Se¢T¢tary
C Newport
Chief Exetulive
C Newport
IndependeDt Examiner
Chris Vaughan
A¢coun¢antS
195 Ermin Streei
Swlndon
Wiltshire
SN3 4NA
AdviRrs
Bankers
Lloyds Bank PLC
5 High Street
Swindon
Wiltshire
CCLA
St Alphanage House
2 Fore Street
London
Report of the trus¢¢¢s, in￿ratIng a stra¢¢gic reprt approved by order of the board of ttl￿tees. as the company
director5. on 7 DK¢mb¢r 2023 signed on the ix)ard's beha]f by..
M Box- Chair of Trustees
io

endeni Examinerf Re
windo
Distr
ilizer]s Advice
rea
Independent ex*miMer's report to tbt triislffs of Swindon aDd Distr*t Advlce B￿reaU Cthe Company.)
I report to the charity trjsiees ort my examina¢ioD of the accounts of the Company for the year ended 31 March 2023.
Respon$ibilities b*sis of report
As the chartty's trust¢es of the Company (and also its directors for th¢ purposes of company law) you ar¢ responsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (th¢ 2006 Act.).
Having satisfJ¢d myself that the accounts of the Company ar¢ not required to be audited ut)der Part 16 of the 2006 Act
and are eligible for independent ¢xamination. I report in respeci of my examination of your Ch￿Ity'S accounts a% carried
out und¢r Section 145 of the Charities Act 2011 Ohe 2011 Act?. In canying out rny examination I have followed the
Diredion5 given by the Charity c(Nnrni￿1oD und¢T ￿tIOn 145(5) (b) of the 2011 Ath.
Indtpethdent examiDer's stattment
Since your charity's gross income exceeded £250.0(J) your examiner MU￿ b¢ a member of a listed trt)dy. l conf
that l am qualified to undertake the examination because l atD a r¢gistered member of 'lnstitute of Chartered
Accountants in Englaftd and Wales whith is one of the listed b(xlies.
I have wMple￿d my examination. I confirni that no matters have come to my attention ID cDnnection with the
examination giving me cause io believe:
accounting reo)rds were not kept in respect of the Company as required by S¢dion 386 of the 2006 A¢t" or
the accounts do noi accord with those Tewrds" or
the accounts do noi comply with th¢ accounting requiments ol Seuion 396 of th¢ 2006 Act other than any
requirem¢nt that the accounts giv¢ a true and fair view which is not a matter cAJnsidered as pan of an
independ¢nt examination.. or
the accounts have not been prep￿ed in accordan¢¢ with the methods and principles of the Statement of
R¢commended Practice for accounting re[￿ill8 by charities (applicable to charities preparing their
accounts in accordance with the Financial ReFKJrting Stsndard applicable in the UK and Republi¢ of Ireland
(FRS 102)).
I have no concerns and have come across no other matters in connection with the ex8min&ion to which attention should
be drawn in this report order to enable a proper und¢rstsnding of the accounts w be reath¢d.
Christopher Vaughan
IR5titut¢ of Chartered Accountants in F￿glarKI and Wales
Chris Vaughan
Accountants
195 Erniin Stre
Swindon
Wiltshire
SN3 4NA
7 D¢cember 2023

Swindon & District Citi
Bureau
s Advice
Statemeni of Fin8ncial
for the Year Ended 31
ctivitie5
arch 20
31.323
'I'otal
fijnds
31.3.22
Total
funds
Unrestricted R¢stricted
fund5
INCOME AND ENDOWMENTS FROM
Donalions and legacies
273
813.982
814,255
716.384
lrtvesthi¢ni income
746
Total
813982
816811
717 130
EXPENDITURE ON
Charitable 8ctiviti&s
Advice Sthyices
737.173
737,173
590,702
737.291
737 291
590.702
NET INCOME
Transfers betweeTr funds
2,829
76.691
79.52Q
126,428
14
Net movernent im
(9.264)
88.784
79.520
126.428
RECONCILIATION OF FUNDS
Total funds brought forward
411,542
143,896
555.438
429,010
TOTAL FUNDS CARRIED FORWARD
402
634 958
555 438
The not¢s fonn part of these financial siatements
12

Swi
Bur
istrict Ciiizens Advice
Balance
31 Maryh2
31.3.23
Totsl
fimd$
31.3.22
Totsl
fiujds
Unrestrict&J Restricted
fund5
nds
Notes
CURRENT ASSETS
Debtors
Cash at bank and in hand
67.299
67,299
792 002
44,197
659 336
402
402.278
457,023
859,301
703.533
CREDITORS
Arnounts falling due within one year
12
(224.343)
(224.343)
(148.095)
NET CURRE]YT ASSETS
232 680
634 958
555 438
TOTAL ASSETS LESS CURRENT
LIABILITIES
402,278
232,680
634,958
555,438
NET ASSETS
402
232 080
634 958
555 438
FUNDS
Ut)restricted fimds
Restricted ￿ndS
14
402,278
232 680
411,542
143 896
TOTAL FUNDS
634 958
555 438
The charitable company is ¢ntitl¢d to exemption fr(fin avdit undeT Section 477 of the Companies Act 2(K16 for thE year
ended 31 March 2023.
The members have no¢ required the cornparty to obtain an audit of its fujancial statrments for th¢ year ended
3 1 March 2023 in accith¢¢ with Section 476 of the Companie5 Act 2(Ml6.
Th¢ trusie¢s acknowledge their Tesponsibilities for
(a)
¢nsuring that the charitsble Cornp￿Y keeps acci)unting records that comply with s￿lons 336 and 387 of the
Companies Act 2006 and
preparing fLnan¢ial statements which give a true and fair view of the state of affaTfS of the Charitable company as
at ihe end of each finan¢ial year and of its surplus or d¢fi¢it for each fmancial year in accordance with the
requirements of Sections 394 and 395 and which othenvis¢ wmply with the m4uirements of th¢ Companies Act
2006 relating to fuwiciai ststem¢DW so far as applicable to the charitable company.
(b)
The fman¢ial sraternents were apwove41 by the Board of Trustees and a￿th￿ISed for issu¢ on 7 December 2023 and
wer¢ signed on its behalf by..
M Box- Chair of Trustees
A Bennett- Vr(¢ Chair of Trnst¢es
Th¢ not¢5 form m of these financial ststements
13
coniinued...

Swindon an
ct
dvice
Cash Flow Statement
r the Year Ende
31 March
023
31.3.23
31.3.22
C*sh flows from op¢raliDg activities
Cash generated from or£rations
161886
Net cash provided by operdting a¢tiviti¢5
128 682
161886
C*sh flows from investing *etiviti¢s
Int¢r¢st received
746
N¢t ¢&sh provided by investing xtivilies
746
Change in cash And tash equfivalellts in
tb¢ reporting period
Cash and cash equivalents •t the
beginning of the reportlDg period
131238
162,632
620 129
457 497
Cash *Nd ￿sh equivaltnts #t th¢ end of
the reporting period
751367
620 129
The notes fonn part of thtse financial ststem¢nts
15

Swindon and Di
Bureau
trict Cli
Advice
N tes to the Cash Flow
tatement
for ihe Year Ended 31 March 2023
RECONCJLIATION OF NET INCOME TO NET CASH FUIW FROM OPERATING
ACTIVITIES
31.323
31.3.22
Net ineome for the reportirtg period (as PEr the st•te￿¢llt of Fina￿1*1
Activities)
Adju5tm¢Thts for:
Inter¢5t r¢ceiv¢d
Increas¢ in (kbtors
tncre4s¢ in ¢r¢ditors
79,520
126,428
(2,556)
(23,102)
(746)
(32,758)
Net cash provided by operations
161886
ANALYSIS OF CASH AND CASH EQUIVALEJYrs
31.323
31.3.22
Cash tn hand
Notice deposits (less than 3 months)
Overdrafts included in bank loans aDd ovttdrafts fJiiiDg duc within year
24
791,978
40 635)
54
659,282
39
07
Total cash and cash equivalents
751367
620 129
ANALYSIS OF CHANCES IN NET FUNDS
Ai 1.4.22
Cash flow
At31.3.23
Net ush
Cash at bank and in hand
Bank overdraft
659.336
39
132.666
792,002
620 129
131238
751367
To¢*1
620 129
131238
751 367
Th¢ notes forn) w of these financial ststements
16

Swindon Districi Citizens Advice
Notes to th Financial Ststements
for the Year Ended 31 March 2023
ACCOUNTING POLICIES
Basis of preparing the finaneial st*temeTrts
The fmancial statements of the chayitsble company. which is a public beneft entity under FRS 102. have been
prepared in accordance with the Charities SORP IFRS 102) 'Accounting and Reporting by Charitl¢5'. Statement
of R¢¢ommended Practice applicable to ¢han"ties preparing their accounts in #¢cordance with th¢ Financial
Reporting Standard applicable in the UK and Repvblic of Ireland (FRS 102) (effective l January 2019),.
Financial Reporting Stsndard 102 Th¢ Financial Reporting Stsndard applicable in the UK and Republic of
Ireland, and the Companies Act 2￿6. The financial stht¢menrs have been prepared under the historical cost
convention.
All income is recognised in th¢ Statement of Financial Adivilie5 onc¢ th¢ ch8rity has entitlement lo the funds. it
is probable the incom¢ will be Teceiwed the amount can b¢ mea%ured Teliably.
Expenditure
Liabilities are recognised as expendinre as soon as there is a kgal or consuikctive obligation committing the
¢harity to that expenditure, il is probable that a transfer of economic benefits will be required tn s¢ttl¢rnent and
the amount of the obligation can be measured reliably. Expendiwre is accounted for on an accNa15 basis and has
been cla5sifi¢d under heading5 thal aggreg* all cost related to the category. Where costs Car￿01 be directly
aitributed to particular h¢ading5 th¢y have been alloc3t¢d to activities on a basis consistent with the use of
Grants offered subject to conditions which have noi been met at th¢ year ¢nd date ar¢ Doted as a ¢ommilment but
not a¢crued as ¢xpenditure.
Allocation and apptsrtlODmeTrl of Costs
AII costs are allocaied bettv¢¢n the expenditiwe categories of the SOFA OJJ # basis designe41 to refiect the use of
the resource. Costs relating to a particular actiyity are all{K#t￿l dire¢tly, others are apportioned on an
apprOpri￿e basis e.& floor are4 per wita or e￿lm￿ed usage.
Tangible fJ5ed agsets
Depreciatii)n l5 Provided at the following anDual rate5 in QTder to write off eacb asset over its estimated usefijl
life.
Fixtures and fittimgs
Computer equipment
33% on cost
33%on ￿$t
TsLxatiOJb
The charity is ¢xempt from wrall￿ tax on its charitable activities.
Fund #eeountillg
Unrestricied funds can be used in accordance with the ¢Jwitsble obiedives * the discretion ofth¢ thjstees.
Restricted funds can onty be ￿sed for parti¢ular restricied purposes within the objects of the charity.
Restrictions arise when sp¢cified by the dw or when funds ar¢ raised for particular restrict¢d purposes.
Further explanation of the nabjre and purpose of each fimd is included in the not¢5 to the flnancial 5tal¢rnents.
PeDsion costs and other post-retirement bentfits
The charitable company ok￿rateS a defmed conknilution pension scheme. Contributions payable to the
charitsble company's pension scheme are charged to the Ststem¢nt of Financial Adiviti¢5 ID the period to which
th¢y r¢late.
17
continued...

Swindon and D. trict Ciii
Bureau
Advi
Notes to the Financial Statemen
for the Year Ended 31 Mar¢h 202
- continued
DONATIOP4S AND LEGACIES
31.323
31.3.22
Donations
Grdnts
275
813 980
814 255
Grants receiv￿ included in the above. are &% follows:
31.3.23
31.3.22
OtheT grants
813 980
INVESTMEwf INCOME
31.3.23
31.322
Deposit accounl int¢r¢5t
2,556
746
CHAIUTABLE ACTIVITIES COSTS
Grant
nding of
activities
(see note
Supp)rt
costs (see
n￿e 6)
Dir¢ct
5)
Totals
Advice Services
737 173
GRANTS PAYABLE
31.3.23
31.3.22
Advice Services
SUPPORT COSTS
Inf0m)￿lon
Management teclmolo
Govemanc¢
costs
Totals
Advice Services
rttinued...

Swindon and District
s1i2e Advice
Notes to the Financial Statements- continu
for
Year Ended 31 March 2023
TRUSTEES. REMUNERATION AND BENEFITS
Ther¢ were no lThstees' remuner*ion (K other benefits for the year ended 31 March 2023 nor for the year ended
31 Mar¢h 2022.
Trustees. expeny
31.323
31_322
Tnjstees. expenses
118
STAFF COSTS
31.3.23
31.3.22
Wages •)d salaries
Social security ￿$ts
Cxher p¢nsion costs
579.817
45,477
483,730
38,422
653 503
545 235
The averdge m(￿thIY numberof ¢rnploy¢¢s during the year was as follows..
31.3.23
24
31.3.22
25
Advice Worker5
Administration
29
No employees received emoluments in excess of £60.(K)D.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES
Unr¢strictrd
funds
Restricted
fijnds
Total
fiJnd$
INCOME AND EI¥DOWMENTS FROM
Donations and legaci¢s
716.384
716.384
Investment income
746
746
Totsl
746
716 384
717 130
EXPENDITURE ON
Charitsble activities
Advi¢¢ Services
590 702
590 702
NET INCOME
Tr*n$ftrs between fumds
746
125,682
131902
126.428
Iyet movement in luttds
132.648
(6,220)
126,428
RECONCILIATION OF FUNDS
Total fwids brought forward
278,894
150.116
429.010
19
continued...

windon and Di
Bureau
Nol to the Financial s￿ernents- cont
f r the Year Ended 31 Mar
h 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfMTIES- eoTrtiTrued
Unrestricted
Restricted
funds
funds
Total
funds
TOTAL FUNDS CARRIED FORWARD
411542
143 896
555438
io.
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Comput
equipment
Totals
COST
Ai l April 2022 and 31 Marth 2023
DEPRECiATION
Ai l April 2022 and 31 March 2023
IYET BOOK VALUE
At 31 March 2023
At 31 Marth 2022
li.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
31.322
Trade de￿orS
Other de￿OrS
Prepaym¢nts and a¢cnJed income
19,0
22.830
7.567
48
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
31.322
Bank loans and overdrafts (s¢¢ note 13)
Trade credilOTS
Social security and other laxes
Accruals and deferred income
40.635
4237
39207
3,197
5,734
179,471
224 343
148 095
20
continued...

Swindo
Bu
s Advice
No
th Financial Ststements- coniinu
for the Year
nded 31 March 2023
13.
LOANS
An analysis of the matiwity of loans is given below:
31.3.23
31.3.22
Amounts falling due withiti Qne year on d¢ttwid..
Bank overdrafts
14.
MOVEMENT IN FUNDS
Net
movement
Transfers
At
31.3.23
At 1.4.22
fimds
Unrestric¢ed fuAds
General fithd
Designated Funds
310.612
100.930
2,829
(26,384)
14,291
287.057
115 221
411,542
2.829
(12.093)
402278
Restricted funds
Ma5dap
North Swindon Advice Point
Macmillan
Energy Best Deal
Fa51 Swindon
Others
Swindon Borough Council
Thames Water
AFFA
48.329
(4.406)
{184)
(4,498)
17,612
(19202)
41.326
30,003
1,504
14J36
43,923
{7,595)
14203
12.093
31.815
19.202
36232
51,360
lJ67
77,558
61,977
2,871
(19.386)
232 680
TOTAL FUNDS
555 438
634 958
continu￿...

and District Cilizens Advi
Bureau
Noteg to
he Financial Ststements-
for the Year Ended 31 March 2023
ntinued
14.
MOVEMENT IN FUNDS- coDtinw¢d
Net movement in fund4 included in the aix>ve ¥re as follows..
]ncomin8
Resou￿¢5
resources exr*nd¢d
Movement
in funds
Unres¢ric¢ed fu*ds
General fund
2,829
2.829
Re5tri¢t¢d funds
Masdap
North Swindon Advice Point
Macmillan
Energy Deal
East Swindon
Others
Swindon Borough C(MJncil
Tharnes Water
AFFA
54.463
(58,869)
(184)
(58,808)
(2,752)
(19,203)
(61.667)
(454.206)
(32,495)
(4.406)
(184)
(4.498)
17,612
(19.202)
41,326
30,003
1,504
54.310
20.364
102,993
484209
33,999
813.982
737
91
76,691
TOTAL FUNDS
816 811
737291)
Comparatives for mov¢meDt ia frAnds
Net
movement
in funds
Tnnsfers
betwe¢n
At
31.3.22
At 1.421
Unrestricted funds
General fund
Lk5ignated Funds
185.257
93,637
746
124.609
310,612
278.894
746
131.9x12
411.542
Restrieted funds
Masdap
North Swindon Advi¢¢ Poittt
Macmillan
Energy Best Deal
East Swindon
Other5
Swindon Bomugh Council
Thames Water
17.189
31.140
(239)
(14.303)
10238
(12,303)
32,977
77,724
48.329
239
6.708
3.965
(7,595)
14.203
12.303
(14,250)
(130.194)
17.505
103,830
919
36.232
51,360
150 116
125 682
131902
TOTAL FUNDS
429 010
126 428
555 438
¢ontimu¢d...

SwindoR and District Citizens Advice
Bureau
to the Financial Staternents- continued
for th¢ YeoT Ended 31 March 2023
14.
MOVEMENT IN FUNDS- Conti•￿ed. ._. ... ... _ .
Comparative net movement in fun(￿ inGluded in the above xe as follows:
Incoming
Resources Movement
Yesourc¢s expend
in funds
Unrestricted funds
General fund
746
746
Restrithd funds
Masdap
North Swindon Advic¢ Point
Macmillan
Energy Best tkal
Fast Swindon
Others
Swindon Borough Council
Thames W*er
78,564
(47.424)
(2391
(68,990)
31,140
(239)
(14.303)
10.238
(12,303)
32.977
77,724
448
54,6¥F
10238
(12,303)
(53.832)
(374,362)
86,809
452.086
34,01)0
716384
590 702
125 682
TOTAL FUNDS
717 130
590 702
126 428
A Current year 12 months and prioryear 12 M£￿th$ combined rM)sition is 18 follows:
Net
movement
Transfers
beThYeen
funds
Ai
31.3.23
At 1.421
UDr¢stri¢ted ful￿5
.G¢neral fund
Designated Funds
185.257
93.637
3.575
98.225
287.057
115.221
278.894
3.575
119.809
402.278
Restricted fund5
Masdap
North Swindon Advice Point
Macmillan
Energy Best Deal
East Swindon
Others
Swindon Borougb Coun¢il
Thames Water
AFFA
17.189
26.734
(423)
(18.801)
27.850
(31.505)
74.303
107.727
.952
43.923
423
12.093
6.708
3,965
31.815
31.505
(14250)
(149,580)
17.505
103.830
919
77.558
61.977
2,871
150116
202.373
119809
232 680
TOTAL FUNDS
429 010
205.948
634 958
continuei1...

don an
D-strict Citi
s Advice
Bure
Note5 to the Financial Statement%- c
forth
nded 31 March 2023
ntinued
14.
MOVEMENT IN FUNDS- eoDtinued
A current year 12 months and prior year 12 months combitied net movement in included in th¢ #bove are
&$ follows=
In¢oming
Resources
resources expended
Movement
in bjnds
Unrestritted funds
G¢neral fund
3,575
3.575
Re$tri¢¢ed luAds
Masdap
North Swindon Advice Point
Macmillan
Energy Best De41
East Swindon
Others
Swindon Borough Council
Tharnes Water
AFFA
133.027
(106293)
(423)
(127,798)
(2.752)
(31,506)
(115.499)
(828,568)
(66,047)
26.734
(423)
(18.801)
27,850
(31,505)
74.303
107,727
1,952
108.997
30.602
189.802
936.295
67.999
1.530,366
(1327 993
202 373
TOTAL FUNDS
1533 941
15.
RELATED PARTY DISCLOSURES
There were no Telated paty transacts.ons for the year ended 31 March 2023.
16.
RESTRJCTED FUNDS
The charity's restricted fijnds have the following purpos¢s:
(i) MASDAP
Fac¢ to Face debt cas¢ work.
(li) Swindon Bori)ugh Council
This fund comprises a Servi￿ contract with Swindon Borough Couthcil for the provision of the
bureau's services. This ￿Ver$ the costs of stsff and n￿￿}ng costs in connection whth the
operntion of the bur￿.
(iii) Outreathes
Resources wivided to finance advic¢ ￿l￿ts in North Swindon and E&%t Swindm ¢arrying
out the same functi(ms as the maiD branch.
(tv) Macmillan
Fund utilised to provide advice to canctt suffer¢TS and their f¥milies.
(v) Energy Best tkal
Grdni to fijnd ta]ks on e￿ergY and switching energy suppli¢TS ¢t¢..
(vi) AFFA
Funds received for the wovision of budget and income maximisation advice.
(vii) Other
Smaller funds to provmle advice to pecyle affected by MS, Sovereign Housing tenants and the
administratiort of Pension Wise appoinunents in Swindon. Funds are a]50 provided for:
- multidisciplinary WO￿ with the health 5¢rvice:"
- advice regarding ben¢fits availability in conne￿10n with Will￿ costs"
- assistance with paying debt relief ord¢rs for eli￿￿le clients.and
- budgeting advice.
24
conlinued...

windon and District Citizen
reau
Advice
Notes to the Financial Sraternents- continued
f r the Year Ended 31 March 2023
17.
DESIGNATED FUNDS
The ¢harity'5 designated fimds h4v¢ the following PUTPOSe".
R¢dundancy liabilities
18.
DEPRECIATION
Expenditure i)n fixed a5s¢ts amounting lo less than £l(KKJ per iiem is not witslised.
19.
CONTrOL
The charity is controlled by its trustees who ar¢ named on page 6. No indivKlual exercises overall Control.

Swindon and District
itizens
Detsiled Statement of Financial A¢tivili
for the Year Ended
l March 2
31.323
31.322
INCOME AND ENDOWMENTS
Donations and kgafies
Donaiions
Grants
275
813 980
716 384
814.255
716,384
Inv¢5tment income
Deposit acwunt interest
746
Total iD£oming resourees
816,811
717.130
EXPENDITURE
Charitable aetivities
Wages
Social security
Pensions
Volunteer ¢xpenses
Publicity and promolion
Grants W insiitulions
563,743
45,477
28.209
1,582
1,232
464.882
38.422
23,083
138
655,684
526,525
Other
TnJst¢¢s' expens¢5
118
Support costs
M*nog¢m¢nt
Wages
Occupancy costs
Telephone
Postage and stationery
R¢pairs and renew￿$
16,074
10,336
11,037
7.090
18,YA8
.951
10.221
8,184
66
44.537
39,270
InforJnatioD t¢¢bnology
Compuiers and IT F4uipm¢nt
7.757
1,049
Other
Insurance
Sundries
Trnining and rec￿ltinent
6.089
17.709
3,595
4,766
15,356
27.393
22.358
Governance ¢03ts
Acwuntancy and legal fee5
1.802
1.500
This pag¢ fonn put of the stawwry financial ststements
26

wind n and District Ciii
Adv
Detailed Ststement of Financial Activities
for the Year Ended 31 March 2023
31.3.23
31.3.22
Total re50urc¢s expended
737291
590 702
Net iocoffl¢
126428
This poge does forni part of the ststhtory financial statem¢nts
27