Registered number: 05852220
Charity number: 1118465
EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Llmlted by Guarantee)
UNAUDITED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
IA Company Llmlted by Guarantee)
CONTENTS
Page
Refe￿nCe and Administrative Details of the Companyj its Trustees and Advisors
Trustees. Report
Trustoes, Rosponsibilitieg Statoment
Independent Examlner'8 Report
10- 11
Statement of Financial Activities
12
Balanco Sheet
13-14
Notes to the Financlal Statements
15-28

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 paARCH 2025
Trustees
Ms J G We115, Chair (resigned 7th May 2025)
Mr l Allsop {Deputy Chair)
Mr R Bassett (resigned 5th July 2024)
Ms l J Bowen
Ms N Goswami
MS D Lowry
Mr S W Murray (resigned 241h July 20241
Mr B Sarpal
Ms V Manning-monro (Treasurer)
Ms C Prosser (appointed 12th November 2024)
Mr H MGLean-Low {appointed 121h November 2024)
Ms J Evans (appointed 12th November 2024. resigned 141tt April 2025)
Company regiBtored
number
05852220
Charity r8glsterod
number
1118465
Registerod offico
Regus Epping
The Civic Building
2nd Floor
323 High Street
Epping
Essex
CM164BZ
Accountants
Haslers
Chartered Accountants
Old Ststion Road
Loughton
Essex
IG10 4PL
Bankers
CAF Bank Limited
PO Box 289
West Mailing
Kent
ME19 4TA

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
IA Company Limited by Guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their Annual Report together with the Financial Statements of the Company for the year 1
April 2024 to 31 March 2025. The Annual Report serves the purposes of both a Trustees, Report and a Directors,
Report under company law. The Trustees confimi that the Annual Report and Financial Statements of the
charitable company comply with the current statutory requirements, the requirements of the charitable company's
governing document and the provisions of the Ststement of Recommended Practice (SORP) applicable to
charities preparing their accounts in accordance wtth the Financial Reporting Standard applicable in the UK and
Republi¢ of Ireland {FRS102) (effective 1 January 2019).
Since the Company qualifies as small under section 382 of the Companle5 Act 2006, the Strategic Report
required of medium and large companies under the Companies Act 2006 (strategic Report and Directors.
Report) Regulations 2013 has been omitted.
The Charity also operates under the names Citlzens Advice Epping Forest District.
OBJECTIVES AND ACTIVITIES
In 2024125. our Charity committed to..
Continuing to provide a full range of services to meet the needs of our clients and fulfil our public benefit
duts'es.
Maintaining our telephone-first advice service as the primary channel for accesg.
Developing our email advice channel in response to increased Glient demand.
Delivering hyper-local in-person Services in ar8a8 of greatest deprivation, in partnership with local
organisations.
Working collaboratively with stakeholders acr05S the Dlstrict to provide a holistic, seamless service for those
who need advice and support.
The trustees have complied with their duty under Section 4 ofthe Charitie5 Act 2011 to have regard to the
public benefit guidance published by the Charity Commission. The manner by which the trustees have
delivered the charitable objectives for the public benefit is described below.

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limited by Guardntee
TRUSTEES, REPORT ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENTS AND PERFORMANCE
The cost-of-living crisis continued to impact residents across our district. In response. we supported over 2,700
people with advice an increase of 10% compared to the previous year. The three most common issues
remained:
Benefits
Debt
Housing
Thanks to the support and guidance we provided. our clients experienced a combined financial gain of £1.4
million.
The telephone remained the most frequently used access point, accounting for 51% of all enquiries. However,
use of our email advice channel grew further, making up 32.4% of all client contacts.
We continued to offer face-to-face advice from Waltham Abbey Leisure Centre and Epping Forest District
Council's Civi¢ Hub. These venues ac¢ounted for 110/0 of all client interactions. We deliver our outreach
seNice8 alongside partners such as local Authority housing and benefits teams, community mental health
services and the Department for Work and Pensions (DWP). This joined-up approach allows cllents to recelve
compreh8n8iv8, multi-agency support in one place.
Spoclallst Support
We continued to provide energy advice and foodbank referrals. In preparation ft)r changes to winter fuel
payment eligibility, our team received training on Pension Credit. We subsequently sUPPOrted 52 people to
make a successful claim.
Demand for legal advlce also rose. wSth 283 people supported - malnly around access to legal representation
and small Claims.
Volunteers and Staffing
We rely on a small core staff team and a group of dedicated volunteers. Since the COVID-19 pandemic,
recruiting volunteer advisers has been challenging due to the level of training required.
In response, we reviewed our volunteer strategy and piloted a new entry-level role - Advice Assistant-
designed to make volunteering more accessible. Early results are promising, with increased interest and
participation from local residents. We aim to expand this inbtiative in 2025126 and grow a more diverse
volunteer base.
Awareness and Campalgns
Raising awareness of our work and the issues our clients face remains a core part of our mission. We actively
used social media and participated in national campaigns such as the Pension Credit Take-up initiative to
reach and support more people.
Pa

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limited by Guarantee)
TRUSTEES, REPORT ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Governance and Standards
Although we are a small charity, we operate within a robust govemance framework and comply with standards
set by..
The Charity Commi55ion
The Financial Conduct Authorlty
- Advice Quality Standard
The Infomiation Commissionerf8 Office
National Citizens Advice
This requires a committed board of trustees, supported by experienced staff.
In 2024125, we committed to:
Maintaining our Advice Quality Standard (AQS) accreditation
Diversifying our income to ensure long-term sustainability
We are pleased to report that we:
Met all standards in the Citizens Advice quality audlt
Maintained our AQS accreditation
Submitted all statutory return$ on time
FINANCIAL REVIEW
Flnanclal P081tlon
We remain an independent Charity, governed by our own board of trustees. Whlle we are grateful to Epping
Forest District Council for their substantial annual grant, we must raise additional income to meet increasing
service demand and operatlng costs.
Other key funders this year Included:
Essex County Council
Loughton Town Council
Essex Cltizens Advice
We incurred a planned deficit during the year and made use of our reserves to cover a shortfall in income.
While this was anticipated, we recognise the need for long-term sustainability and have taken Steps to control
costs. We are pleased to be entering 2025126 with a balanced budget.
Risk Management
The trustees have a duty to identify and review the risks to which the Charity 1$ exposed and to &nsure
appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustee$ Continue to consider the major risks which may have a significant effecl on operational
performance (including risks to staff and volunteers) and achievement ofthe stated objectives.
During the year, trustees embarked on a review of the risk register and monitoring process to ensure our risk
management PrO￿dUreS are embedded in all that we do and reflect the risks associated with achievement of
our business objectives. During the year, no days of service delivery were lost due to failure of systems.
Reserves Pollcy
The trustees review the reserves policy as part of the business planning and budgeting prO￿sS and set the
level of reserves that ensure the charily can continue to operale and meet the needs of clients in the event of
unforeseen and potentially financially darnaging circumstances arising. It has taken into consideration the
reliability and continuance of future funding, timing of cash flows and working Gapital requirements, cover for
unplanned emergency repairs and potential liabilities relating to staff should there be dosure of a particular
activity.
Pa

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The board determined to continue to hold sufficient resenrfes to cover essential expenditure needed to maintain
the operating capaclty of our local off5￿.
Development and investment (intemal). This is an essential expenditure needed to maintain the
operating Capacity of our local office. We have aggregated amounts needed to spend on the ongoing
renewal of IT to support the core advice delivery and mainlain a hybrid Staffing model and this comes
to £5,000.
The retention of three months operating costs to meet unexpected evenis (such as a significant loss of
funding). The amount of reserves is calculated from the annual operating budget (excluding salaries
which are covered below) and amounts to £15,000.
The retention of funds to cover the cost of payment in lieu of noti¢e and redundanGy for staff in the
event of a crisis wind down of the charity. The redundancy liability as at 3151 March 2025 amounted to
£28.000.
The reserves position wlll contlnue to be monltored and amended if appropriate to reflect any changes In
funding circumstances.
FUTURE DEVELOPMENTS
Our business plan for 2025126 focuses on meeting the continu8d demand for our advice services with a
professional team of advisers However, we also need to ensure we provide cost effective services as the
funding environment becomes harder to navigate. As such our key areas for development are..
Maintsining our telephone first advice serviGe a8 our primary channel for advlce.
Developing our volunteerlng Strategy to provlde a range of flexible volunteer opportunities to support
our Services and our infrastructure.
Continue to develop our email advice channel to meet the growth in use of this access point by our
clients.
Work with partners to deliver hyper-local in person services in areas of highest deprivation.
Achieve re-accreditation of our Quality Advice standard.
Continue to meet the demand for energy advice and foodbank and other charity referrals.
Continue to diversrfy and grow fundraising income to secure the future of our advice services.
Work in partnership with stakeholders in the district to provide a holistic and seamle88 service for our
clients
Maintain awa￿ne$S of the charity and our services through continued awareness and Campaigning
activities.

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limited by Guardnteg)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Govorning Document
The charity is administered and managed subject to and in conformity with the provisions of the Memorandum
and Articles of Association as amended in 2024. The charity is limrted by guarantee and its operations are
primarily the provision of advice to local citizens in need of help. The charity is a member of the National
Association of Citizens Advice.
Appointment of Board Membern
Trustees a￿ appointed in one of the following manners- elected at the AGM,. or by being coopted by the board.
Certain outside organisatlons nominate representatives to attend meetings of the board.
Investment Powern
Investment decisions are takan by th8 board.
This report has be8n p￿pared in accordance wrth the special provisions of Part 15 of the Companies Act 2008
relating to small companies.
Approved by order of the members of the board of trustees on 21 October 2025 and signed on their behalf by..
MrlA
Isop
(Deputy Chair of Trustees)

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Llmit8d by Guarantee)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees (who are also Ihe directors of the Company for the purposes of company law) are responsible for
preparing the Trustees, Report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards {Uniled Kingdom Generally Accepted knounting Practice).
Company law requires the trustees to prepare financial siatements for each financial year. Under company law,
the trustees must not approve the financial statements unless they are satisfied that they give a Irue and fair view
of the slate of affairs of the Company and of its incoming resources and application of resources. including its
income and expenditure. 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 of the Charities SORP (FRS 102).,
make ludgments and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards (FRS 102) have been followed. subJect to any material
departures disclosed and explained in the financial statemenls;
prepare the financial siatements on the going concern basis unless it is inappropriate to presume that the
Company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
Company's transactions and disclose with reasonable accuracy at any time the financial position ofthe Company
and enable them to ensu￿ that the flnancial statements comply with the Companies Act 2006. They are also
responsible forsafeguarding the assets ofthe Company and hence fortsking reasonable steps forthe prevention
and detection of fraud and other irregularities.
Approved by order of the members of the board of trustees on 21 October 2025 and signed on its behalf by..
Mr l Allsop
(Deputy Chair of Trustee81
Pa

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limitod by Guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Independent Examiner's Report to tho Trustees of Epping Forest Otstrict Citlzens Advlce
Bureau {'the Company'>
I report to the Charity trustees on my examination of the accounts of the Company for the year ended 31 March
2025.
Responsibilities and Basls of Report
As the trustees of the Company (and its directors for the purposes of company law) you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Acr).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of the Company's
accounts carried out under Section 145 of the Charities 2011 {'the 2011 ACV). In carrying out my examination
I have followed the Directions given by the Charity Commission under section 145(5){b) ofthe 2011 Act.

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Llmlted by Guarantee)
INDEPENDENT EXAMINER'S REPORT (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
Independent Examiner's Statement
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. l confirm that l am qualified to undertake the examination because l am a member
of ACCA, which is one of the listed bodies.
I have completed my examination. I confimi Ihat no matters have come to my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act;
or
the accounts do not accord with those records,. or
the accounts do not comply wlth the accountlng requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a'true and fair, view which is not a matter considered as part of an
Independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their
accounts in accordance wtth the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102)].
I have no concerns and have come a¢ross no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report Is made solely to the Company's twstees. as a body. in accordan￿ with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken $0 that I might state to the Company's
Trustees those matters l am required to stste to them in an Independent Examiners Report and for no other
purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the
Company and the Company's Trustees as a body, for my work or forthis report.
Signed..
Dated: 27 October 2025
Mr P Thaln
FCCA, ACA
Hasler5
Chartered Accountants
Old Station Road
Loughton
Essex
IG10 4PL

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
{A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
Rostrlcted Unrestrlcted
funds
funds
2025
2025
Total
funds
2025
Total
funds
2024
Note
Income from:
Donations and grants
42,671
178,527
221,198
301,388
Charitable activities
10,158
61
10,209
Other trading activities
456
456
799
Investrnent8
3,880
3,880
3,199
Other income
Total Income
Expenditure on:
Charitable activities
57,886
245,420
303,306
336, 462
Total expendlture
245 420
03 306
Net (expanditure)Ilncomo
(5,057)
(62,506)
(67,563)
(31,074J
Transfers bebNe8n funds
8,320
(8,320)
Net movement In funds
Reconcillatlon of funds:
Total funds brought fomard
1,737
21S,S32
217,269
248,343
Net movement in funds
3,263
(70,826)
{67,563)
(31,074J
Total funds carrled forward
The Statement of Flnancial A¢tlvitie5 Includes all gains and losses recognised in the year.
The notes on pages 13 to 24 form part of these financial statements.

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limited by Guaranteg
REGISTERED NUMBER: 05852220
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Nots
Current assets
Debtors
8,779
13,678
Cash at bank and in hand
152,705
253,398
161,484
267,076
Creditors: amounts falling due within one
year
12
111,778)
(49,807)
Not current a88et8
149,706
217,269
Total assets less current Ilabllltlel
149,706
217,269
Total net assets
Charlty funds
Restrfcted funds
5,000
1,737
Unrestricted funds
13
144,706
215.532
Total funds
27

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
{A Company Limited by Guarantee)
REGISTERED NUMBER: 05852220
BALANCE SHEET ICONTINUEDI
AS AT 31 MARCH 2025
The Company was entitled to exemption from audit under section 477 of the Companies Act 2008.
The members have not required the company to obtain an audit for the year in question in accordance with
section 476 of Companies Act 2008.
The Trustees acknowledge their responsibilities for complying with tha requirements of the Act with respect to
accounting records and preparation of fin8nGiel ststements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to
the small companies regime.
The flnanclal $tstements were approved and authorised for issue by the Trustees on 19th October 2025 and
signed their behalf by..
Mr l Allsop
(Deputy Chair of Trustees)
The notes on pag88 13 to 24 fonn part of these financial statements.
Pa

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
General information
Epping Foregt District Citizens Advice Bureau is a charitable organisation, register8d in England and
Wales, with a registration number 05852220. The address of the registered office is Regus Epping, The
Civic Building, Floor, 323 High Street, Epping, Essex CM16 4BZ. The principal objective of the chartty
is to promote any charitable purpose for the public benefit of the community in the Epping Forest District
and surrounding ar8as, by the advancement of education. the prolection and preservation of health, and
the relief of poverty, sickness and distress.
Accountlng pollcles
2.1 Basis of preparation of financlal statement8
The financial statements have been prepared in accordance with the Charities SORP (FRS
102) Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland {FRS 102) (effective 1 January 2019), the Financial Reporting
standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Epping Forest District Citizens Advice Bureau meets the definition of a public benefit entity under FRS
102. Assets and liabilities are inrtl8lly re¢ognised at historical cosl or transaction value unless
otherwise stated in the relevant accounting policy.
2.2 Incom•
All income is recognised once the Company has entitlement to the income, it is probable that the
inGome will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of Financial Activities on a recelvable bagis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balance Sheet. Vvhere income is received in advance of entitlement of receipt, its
recognition 1$ deferred and included in creditors as deferred income. Where entitlement occurs befor8
income is received. the income is aGGwed.
Income tax recoverable in relation to investment income is recognised at the ts'me the Investment
income Is receivable.
Other income is recognised in Ihe period in which it is receivable and to the extent the good8 have
been provided or on completion of the service.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third paty. it is probable that a transfer of economic benefits will be required in seltlement and
the amount of Ihe obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly
to that adivity. Shared costs which contribute to more than one activity and support costs which are
not attributable to a single activity are apportioned between those activities on a basis consistent with
the use of resources, Central staff costs are allocated on the basis of time spent, and dep￿CiatIon
charges allocated on the portion of the asset's use.
Pa

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limited by Guarantee>
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (continued)
2.3 Expenditure Icontinued)
Expenditure on charitable activities is incurred on directly undertaking the actlvlties which further the
Company's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.4 Debtor8
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.5 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
of three months or less from the date of acquisition or openlng of the deposit or similar account.
2.6 Llabllltles and provl8lon8
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past
event, it is probable that a transfer of economic benefft wll be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Company anticipate5 It will pay to settle the debt or
the amount It has received as advanced payments for the goods or setvices it must provide.
Provisions are measured at the best estlmate of the amounts requlred to settle the obligation. Where
the effect ofthe time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
2.7 Financial instruments
The Company only has financial assets and financial liabilities of a kind that qualify as baslc financial
instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value with Ihe exception of bank loans which are
subsequentty measured at amortised cost using the effective interest method.

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies Icontlnu8d)
2.8 Fund accountlng
General funds a￿ unrestrlcted funds whlch are available for use at the discretion of the Trustees In
furtherance of the general objectives of the Company and which have not been designated for other
purposes.
Designated funds compnse unrestricted funds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund is Set out in the notes to the financial staternents.
Restricted funds are funds which are to be used in accordance with specific restrlctlons imposed by
donors or which have been raised by the Company for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The alm and use of each restricted
fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Income from donationg and grants
Restrlcted Unrestrlcted
funds
funds
2025
2025
Total
fund8
2025
Tot81
funds
2024
Donation8
708
708
535
Grants
42,871
177,819
220,490
300,853
Total 2024

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
IA Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from charitable activities
Restricted Unrestricted
funds
funds
2025
2025
Totsl
funds
2025
Tot81
funds
2024
Income from charitable actlvitles
10,158
51
10,209
Total 2024
Income from other tradlng activftle8
Unrestrlcted
funds
2025
Totsl
funds
2025
Total
funds
2024
Charity trading Income - 100 club
Total 2024
Investment Income
Unrestrictsd
funds
2025
Total
funds
2025
Total
funds
2024
Investment income
Total 2024
Pa

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limited by Guarantoe)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Analysls of expenditure on charltable actlvltles
Summary by fund type
Restricted Unrestricted
funds
funds
2025
2025
Total
2025
Total
2024
Expenditure
Tot812024
Analy818 of expenditure by activitle8
Actlvltlos
undertaken
dlrectly
2026
Support
costs
2025
Total
funds
2025
Tot81
funds
2024
Expendlture
Tot812024
Analys1$ of direct Costs
Totsl
funds
2025
Total
fvnds
2024
staff costs
199,692
216,227
Other direct costs
21,849
32,390
24

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 IIIARCH 2025
Analysls of support costs
Total
funds
2025
Total
runds
2024
Salary Costs
S4,971
53,447
Staff Other ￿StS
711
847
Repairs and Maintenance
1,438
Office Expenses
5,393
4,425
Telephone and Communications
1,360
2,047
Computer Expenses
1,486
1.598
Insurance
1,556
1,602
Rent
10,283
10, 149
Rates
659
Light and Heat
1, 157
Audit, Legal and Professional
5,811
10,091
Other Expen8e8
194
385
Stsff costs
2025
2024
Wages and salaries
252,752
267,951
The average number of persons employed by the Company during the year was as follows:
2025
2024
Charitable purposes
Management and administration of charity
15
Pa

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Llmlted by Guarantee
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
No employee received remuneration amounting to more than £60,000 in either year.
Pension Costs - Pension arrangements for employees is operated on a defined contributions basis and
are open to all employees at any time. The company contributes 60A of pensionable earnings. The assets
ofthe s¢heme are held separately from those ofthe company in schemes managed by Aviva and Standard
Life. The pension contributions shown in the year represent the contributions payable by the company.
10. Trustees. remuneration and expenses
During the year, no trustees received any remuneration or other benefits (2024 - NIL).
During the year ended 31 March 2025, no trustee expenses have been incurred (2024- NIL).
11.
Dgbtor8
2026
2024
Due wlthln one year
Other debtors
2,902
8, 780
Prepayments and accrued income
5,877
4,898
12.
Crndltors: Amounts falllng due wlthln one year
2025
2024
Trade creditors
4,036
2, 660
Other taxation and social security
3,589
4, 032
Accruals and deferred income
4,153
43,115

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13. Statomant of funds
Statamènt of funds - current year
Balance at
31 March
2025
Balance at I
April 2024
Transfers
Inlout
Incomo Expandlture
UnrnBtrlct8d funds
Designated funds
Operations
15,000
15,000
Redundancy
37,000
{9,000)
28,000
IT
5,000
s,000
57,000
19,000)
48,000
Gonèral fund8
General Funds- all funds
158 532
182914
245 420
680
Totsl Unregtrlctsd funds
215,532
182,914
1245,420)
18.320)
144,706
Restrlcted funds
Waltham Abbey Outreach
22,367
(25,883)
3.616
Energy Advice Project
1,737
(1,737)
Limes Farm Hub
15,304
{15,807)
503
Aviva Advice Project
10,158
(14,459)
4.301
Volunteer Development
5,000
5,000
1.737
52,829
157,886)
8.320
5.000
Total of funds

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2025
Purpose of Re5trictsd funds
Waltham Abbey Outreach is a multi-agency advice and support hub supporting local residents
experiencing poor financial and mental wellbeing. CAEFD is the lead partner for Ihis programme which is
delivered in conjunction with local stakeholders and charity partners. The programme has also been
supported by West Essex One Health partnership and the Epping Forest District Council.
Energy Advlce Project received funding from the National Citizens Advice to train a team of advisers who
support people struggling to pay for their energy cosls.
Limes Farm oUt￿a¢h Is a multl-agency hub supportlng local resldents with issues primarily related to
benefits, housing and debt. The project was funded by Epping Forest District Council.
Aviva Advice Project Essex Citizens advice has Subcontracted Local Citizens Advice offlces to deliver a
general advice service to clients referred by Aviva and those contacting our national advice service. We
are funded to employ two full time advisers for 12 months.
Volunteer Devalopmont In order to support the continued rise in demand for our advice in the Epping
Forest district we have a volunteer recruitment and development strategy to ensure we have an ongoing
pipeline of trained advisers to support our activities into the future.
Purpose of Deslgnated funds
Designated funds held are divided inlo three headings (2024: three), primarily to provide for the potential
need to Cover a reduction or withdrawal in funding resources where new sources of funding cannot be
found. Amounts have been designated to provide for any salary and ￿$trUcturing co$t8, against failure of
vital IT or other equlpment ngeding immediate repair or replacement and where the cost cannot be met
from an in year budget.

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limited by Guarantoo)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13.
statement of funds continued
statement of funds - prior year
8alancg at
31 Ma￿h
2024
Balance al 1
April 2023
Tr8nsf8
in/out
Income Expenditure
Unrestrlcted funds
Deslgnated funds
Property(formerfy Lease/R8tes)
20,000
(20,000)
Operations
18,000
(3,000)
15,000
R8dundancy (incorporating
S818ry)
37,000
37,000
IT
5,000
5,000
80,000
(23,000)
57,000
Genernl funds
Total Unrestrlcted funds
215
Restricted funds
Waltham Abbey Outreach
47.932
(47,932)
Cost Of Living
30, 792
(30, 792)
Energy Advice Propct
28,687
(26,950)
1,737
Limes Fam? Hub
122 715
120 798
Total of fvnds
22

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
14. Summary of funds
Summary of funds - current year
Balanca at
31 March
2025
Balance at 1
April 2024
Transfers
Inlout
Income Exponditure
Designated funds
57,000
19,000)
48,000
General funds
158,532
182,914
{245,420)
680
96,706
Restricted fund8
1,737
52,829
(57,886)
8,320
5,000
summary of funds - prlor year
Balance at
1 Apnl 2023
Transfer
8alance at
in/out 31 March 2024
Income
Expenditure
Designatecl funds
80,000
(23,000)
57,000
General funds
168,343
182,673
(215,484J
23,000
158, 532
Restricted funds
t22,715
(120,978J
1,737

EPPING FOREST DISTRICT CITIZENS ADVICE BUREAU
(A Company Limited by Guarante8)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15. Analy918 of net assets between funds
Analysis of not assot5 between funds - current year
Restricted Unrastricted
funds
funds
2025
2025
Total
funds
2025
Current assets
5,000
156,484
161,484
Creditors due within one year
(11,778)
(11,778)
Totsl
Analysis of net assets between funds - prior yoar
Restricted Unrgstrict8d
funds
funds
2024
2024
Total
funds
2024
Current assets
1,737
265,339
267, 076
Creditors due within one year
(37, 708)
(12.099)
(49,807)
Total
17
16. Related party transactions
The Company has not entered into any related party transaction during the year, nor are there any
outstanding balances owing between r81ated parties and the Company at 31 March 2025 (2024:NIL}.