REGISTFRED COMPANY NUMBER.. 06359417 (England and Wales)
RFGISTF,RED CHARITY NUMBER: 1121804
Repoyt ofthe Trustees and
Unaudited Financial Statements
for the Ytar Fnded 31 March 2025
for
Pembrokeshire Citizens Advice Burea
A5hmole and Co.
William5ton House
7 Goat Street
Havcrfordwesi
Pembrokeshire
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Pembrokeshire Citizerts Advice Bureau
Contents of the Fin8ncial Statements
for the Year Ended 31 March 2025
Page
Reference and Admini$tr¥tivt Details
Report of tbe Tru5tee5
Independent Examiner's Report
Statement of Finanei&l Aetlvlties
Balantc Sheel
Cash Flow Statement
Notes to the Cash Flow Statement
12
Notes to the Flnanclal Statemerjts
13 to 21
Dethiled StatenRent of Financial Aetivitie5
22 to 23

Pembrokeshire Citizen5 Advice Burea
Reference and Administrative Detai15
for the Ye*r Ended 31 March 2025
TRUSTEES
Mrs M Bowen (resigned 31.7.25)
N(r A E Sangsier {Chair)
Mr C Osbomc
Mrs W Matthews
Mr R Whitc
Mis5 C Sarrionandia
Mr A Gla£e
PCC REPRESENTATIVES
Cllr Si¢v¢ Alderman
Cllr Tim Cvan%
REGISTF.RED OFFICF.
38 Meyrick Stre¢t
Pernbrok¢ Dock
Pcmbrokcshire
8A72 61JT
REGISTERED COMPANY
NUMBER
06359417 (England and Wales)
REGISTERED CHARITY
NUMLIER
1121804
INDEPENDENT EXAMINER
Ashmole and Co.
Williamston Ilouse
7 Goat Street
Haverfordwest
Pembrokeshire
SA61 IPX
BANKERS
CAF Bank L
25 King Hill Avenue
Kings Hill
Wesi Malling
Kent
ME194JQ
Pag¢ I

Pembroke5hire CilizeDS Advice Burea
Report of the Trustees
for the Year FJnded 31 March 2025
The trustees who are also directors of the Charity for the purposes of the Companies Act 2006, present th¢ir report with
thc financiAI sttttemenis of the chariry for the year ended 31 March 2025. The nvstees have adopted the provi5ion5 of
Accounting and Keporting by Charities.. Statement of Re¢oMTnc￿ded Praciice applicable to ¢haTitie5 pr¢paring their
aceounis in accordance with the Financial RepoTting Standard applicable in the UK and Republi¢ of Ireland (FRS 102)
(effective l January 2019).
OIUECTIVES AND AcrNrriES
Objectives and Aims
We have referred to the guidance Contained in ¢h¢ Charity Commission's general guidan¢¢ on public beneflt when
reviewing our aims and objectiv¢s and in planning our Ojture activities. In particular, thc trustee5 consider how
planned activities will contribute to th¢ airns and objectives they have set.
Citizens Advice Pembrokeshire (CAP) provides a free, professional, confidential infonnjtion 2nd advicc scrvicc to its
¢lients. Citizens AdYi¢e Pembrokeshire holds the General Elelp LEvel Quality Mark with cascwork for welfare
benefils and debt. CAP values diversity, promotes equality, challenges discTimiDation and is Committed io ensuring the
servi¢e is relevant and acccssiblc to all members of the community. It work$ in partnership with other voluntary,
stalutory, and private agencics for the benefit of its clients.
As members of the Citizcns Advi¢¢ network:
We want to be therc for people when they n¢ed us in the ways that help make an irnpact.
We aim to c105e the gap between disparities in access and experience for Tnarginalised people, and
We strive to tske early a¢tion, preventing more people reaching crisis by addressing problems earlier
While at Citizens Advice Pembroke$hire we work to make sure we are doing all we ¢an to continually meet these
objectives, our serYi¢e does face challenges. Our funding and reSOu￿e5 are limited, whi5¢ demand for our help is
growing. The wst-of-living crisis Tneans increasing numbers ofpeople in P¢mbroke5hire are unable to afford heating or
f¢¢d their fatnilies. Financial WOJTies are impacting th¢ mental healtlL of more PeDple in Wales causing knock-on effects
to th05¢ who are a]ready struggling.
Despit¢ the ¢hall¢ng¢5. our organisation has continued to deliver a quality service. Our staff and volunteers are to be
¢ommeDd¢d for their dedicalion and compassion. We have successfvlly recruited new membels to join our dedicated
volunteer team, who collectively contributed close to 3,000 hour5 (Trf service in 2024. This imw)rtant WOTk is a
opportunity ftsr volunieers to gain valuable experi¢n¢¢ and knowledge &8 WCII as share their skills and compassion for
the good of our communiry.
Page 2

Pembrokeshire Citizens Advice Burea
Report of the Trustees
lor the Year Ended 31 Mareh 2025
OKJECTIVES AND AcfiviTIES
Significant activities
Wc have ¢ontinued to review our service model, using data from our clicnts, communitics, and the wider
50cio-economic landscapc. We focused on building our capaciry. supporting our people, improving ￿ess. targeting
partnerships, and raising ow profile to bettcr scrve those who need u5 most and secure a sustainable future. All our
staff and volunteers worked hard to delivcr thc activities in our business plan, endeavouring that we remained flcxible
tn our rc5ponse to ch&llengcs. and that we used our rcsources effectively and etTiciently. while putting the needs of our
community and our team at the forcfront of our thinking.
We have ¢ontinued to forge strong and effective partnerships with other Service providers in the stalutory and Third
S¢¢ior and our referrals to and from these agencies increased.
Advice Slati51ics
In 2024, w¢ assisted over 4.000 individuals with mor¢ than 20.000 issue5.
Of those in(5ividuals 60 % of the people we helped had a disability or long-￿rni health issue. During iha( period. we
managed to achiev¢ income gains for our clienis of over £2.6 million.
5 10/0 of issues were regarding welfare benefils and Universal Credit, 200/0 debt and f￿ancial capability. 300/• of all
Welfa￿ ben¢fits ¢nquiri¢5 concerned personal independence paymen15 {PIP). 15•/o regarding general benefit
¢nlitlem¢nt. Wh¢re recorded, 730/0 of our client5 were disabled or had a long-tenn health condition.
Projects
Gener&] Advice: We are ￿nded by P¢mbrok¢shire County Council to provide generalist a(fvice services to all
communitlcs of Pembrokeshire through our local adviceline and appointments, at outreaches. and via emails from
rcfcrring partncrs or Sclf-rCfe￿a]5. We a150 receive direct refe￿alS for local aLEthority tcnants in need of debt advice
and incomc m&ximisatitsn.
The service constitul¢s a COT¢ pr¢Ycntion activity, designcd as both a re-activc scrvic¢ for thosc in n¢¢d and pro-a¢tiY¢
service io preveni people getting into difficulties. It irtcludes..
General advice on issues sueh as debt management and welfare benefits, housing, immigration &%ylum,
employment. consumer complaints aT]d lartdlord-tenant disputes
Specialisi benefit advice and income Tndximisatitsn wilh specifie elements focusing on clients of PCC services and
ouireach work e.g. in schools. health seiiings and oiher locaiions
Debt advice, budgering and money management
The local authority a150 funds us to deliver the People PWR (Welfare Rights) Project. This enabled us to work with
552 families with children to boost their incomes by identifying missing benefit entitlement they can apply for.
The service is based in schools and community. working in a multi-aget]cy way with statutory and third sector family
and children's support services.
A new projecl. Money Cares. was funded by Pembrokeshire County Council. This focused on supporting and
meeting advi¢e needs of unpaid carers, via welfare benefit checks, with the aim of rn&ximising their income and
5UPPOrting th¢rn with b¢nefit applicu¢ion5. Where appropriate we ulso worked with ¢li¢nts ¢0 pr0¢¢s5 d¢bt relief orders
or bankruptcies. Where cli¢nts are experiencing difficulties with th¢ir ¢n¢rgy bi115, heating th¢ir horne or dealing with
issues r¢lat¢d to cold homes they can be r¢ferr¢d to our qualified ¢nergy adviser.
Pag¢ 3

PeThbroke5hlre Cltizens Advice Bure8U
Report of the TTllStees
for the Year Ended 31 March 2025
Advicelink project, funded by Welsh Government's Single Advice Fund {SAF), has bcen a vitsl element of our
provision.
The aim of the Community Advice Team (CAD is to provide a scrvice for the people of Pembrokeshire within their
community. and which works on a collaborative and rnulti-agency basis. This approach also focuses on prevention,
puts those most in need first, and makes it easier for people to get the right supporE when they need it. CAT
caseworkers carry out home visits for those clients who ar¢ unablc to visit the offices or outreaches due io ill h¢alth or
thetr caring re5ponsibilitie5.
We a150 offer a welfAre benefits appea13 5erviee includirtg full appeal hearing preparation and 5UPPQrt points of
appeal.
Th¢ Debt Tearn hclps clients manage their debt problems by identifying the most sustablc options so that they can
decide on what is the besi one for them. As well as helping clients to n¢goliate affordable repayments to priority
non-priority creditors, we can also help them io apply for Debt Relief Ord¢r5 and Bankruptcy.
Partner5 for the Journey project, funded by Hywl Dda University H¢alth B(Fard and local GP clusters, is a
collaboration beNeen Citizens Advice Pembrokeshire and Mind Pembrokeshire/Carn)arthen. with the objective being
to suppon GP and other PTimary Health care service user5, who have underlying non-medical needs andlor low-level
menlal health problems, to deal with a range of issues such ￿ loneliness. isolation, housing, welfare benefits, and debt
and thereby ensure that Healih Care staff can concentrat¢ their time wilh those patients on relevant health issues. Joirkt
working benveen both organisations aims to ¢nsur¢ that each paiienLlclient's journey is person-centred and encapsulates
a 5eamle5s and integrated r¢5pons¢ to their i5SU¢S.
Claim Whgt'5 Yours: The Welsh Governvnent's 'Claim Whai's Your5, campaign aimed to raise awar¢n¢s5 arnongst
those on low¢r incornes, or those affected by the c05t ofiiving crisi& that they could be tni55ing ou¢ on funding they ar¢
entitled to claim. We delivered remoie telephone support to clients across Wales checking callers, eligibility for
additional b¢nefits and a5SlSting with claitning them. This service also provides generalist advice froin the national
Temol¢ ov¢rflow calls. This projecl ceased at Marrh 2025. following the re-commissioning by Welsh Government of
Ihe Adyicelink project. We will continue to raise awareness and offer support, through the new contract which
COTnmeTtced in April 2025.
Warmer Wales: We provided in-depth energy sUPPOrt by providing advice and information on energy debt, lowering
usage. comparison checks. and bill queries remotely from our offices in Pembroke Dock and HavLYfordwcst. We also
had the capacity to undertake home visits for ¥￿Inerd￿le client through this projeet. Last Winter, and (hrough the rcst
of the year, we were fund¢d by th¢ lo¢al authority, via PAVS, to deliver fuel vouchers and pre-paid energy cards 10
¢lients.
Basic Incorne Pilot.. The Welsh Govemment committed ro piloting a 5chem¢ for a Basic Income welfar¢ model, a5 an
alternative to the existing welfare benefits system, focusing on young adults who ar¢ leaving full-titne care with their
local authoriry. The pilot scheme offered 24 months of paytnent5 to everyone entering it. As part of the pilot schem¢,
the We15h Government offered the support of a free advT¢¢ s¢rYice and Citizens Advice Pernbrokeshir¢ offered advice
and support that included f￿nancial advice, financial education. pnd skills d¢v¢lopment, with th¢ of supporting the
young p¢i)pl¢ to live independently on a day-to-day basis. Th¢ proj¢rt ¢nd¢d at the end of this finynoial y¢ar.
Quallty ofAdvice
Quality of advice is assessed through our involvemeni with a naiional qualiiy of adyice a5sessmenr (QAA) projecl.
I'hroughout 2024-25, our advisers were consislently assessed as providing good or excellent advice. Feedback from the
QAA a5SiSts in identifying Iraining n¢eds and improving advic¢ to ¢lients.
Page 4

Pernbrokeshire Citizens Advice Bureau
Report of the Trustees
for the Year Ended 31 March 2025
Adviee Partners
We are very proud of our collaborative working with a wide range of organisations in the county. We worked closely
with Sheltcr, Mind PembrokeshirolCam)anhen5hire, PATCII, Trnssell, PobVGwalia, Pembrokeshire People First, ond
PATH, Social Care and Flousing department, Education and Family Support department (PcmbrokeshiTe County
Council), DWP, Hywel Dda Health Board, A17theimerfs So¢i¢ty, Pembrok¢shir¢ Community Hub, Ateb, Care and
Repair, Advocacy West Wales, Pembrokeshirc Association of Voluntary Service￿CoMmUnIty Connectors, Calcn,
Dyfcd Drug and Alcohol Service (DDAS), Pembrokeshire Carc Society, POBL, DAF, RNIB, Asbcstos Cymru.
Research & Campaigns
Chjr Rcsearch and Campaign work involves raising awareness, both locally and n2tionally, of i5SUCS that our clients ar¢
cxpcricncing. Wc do thi5 by analysing th¢ inforniation and data w¢ gather and by completing ease studi¢s about
issues, nationally and locally specific, that we think necd to bc raised with policy makers and service providcrs c.g. thc
lack of awareness of b¢n¢fit entitlemcnt in ihe pensioner ago popultttion,. aTtothcr w&% tonccrning the unaffordability of
water charges and the in¢r¢asc in court a¢tion to re¢over unpaid bills. We met with our Ams and MP and hkvc workcd
with their teams of Caseworkers. Henry Tufncll MP raised issues regarding the quality of work being undertaken under
EC04 and the lack of protcetion for Consumers. Hc submitted 2 wrEtten questions to the Secretary for Energy and a
further Yerbal qucstion in the House of Commons.
.8TRATECIC REPORT
unding Ovtrvit
We continued to be funded by Pembrokeshire County Council without whom we could not continue to deliver our
services. We also received major financial support from Welsh Govemment. We received funding from Primary
Care Clustsrs/Hywel Dda l.lealih Board, and Pembroke Dock Town Council. We are also most grateful io all those
who made donations. We employed an average of 24 staff and I I voluntrers throughout the year and salary costs
accounied for 77Yu of our total budget.
Total Income £732,301
Toial Expenditure £699,641
Surplus £32,660
The board of Trustees. recognising the necessity to maintain the ability to support continued delivery of setvices despite
potential variations in funding. approved a sutplus budget for the financial year 2025r26 of £26,439.
The tNstees are mindful ofcontinuing financial pre5sure5 and so, a review of our reserves policy has been undertaken,
and futur¢ budgets will be deterniined so a5 to maintain or improve on ¢urreni levels. and wher¢ possible also allow for
a Cont]ngeT)￿ to ensure we can conlinue to opernte and MKI the needs of OUT ¢li¢nts in the ev¢nt of unfor¢s¢en
ircumstances.
Within thai overall approach we continue io Concentrate on the cost of providing the besi w)ssible serviee to every
client to determine the best approach to ensure client satisfaction.
Reserves Policy
The trustee board, itt line with guidance from DatlODal Citizens Advice, believes that Citizens Advice should hold
financial reserves to ensure that the charity can continue to operate and meet the needs of clients in the event of
unforeseen and potentially fmancially damaging circumstances arising, and io enable a responsible closure of premises.
Unrestricted reserves
The tNstees consider th￿ due to the current economic uncertainry it would be pNdent to aim to set aside an amount
equivalent to at least 3 months operating expelldi￿re.
Restricted reserve5
'I'hese ￿ndS are reslrictcd by the donor or funder and cannot be used for the general PUTposes of thc CAP. Their
cxistence, and the sums of money therein, do not imply that there has been an underspend but may result from a varicty
of eircumstanees irtcluding timing differences between the financial ycar and the funding year of the project conccmcd.
This r¢serY¢$ policy is monitorcd and revi¢w¢d by th¢ tru5te¢s annually.
Page 5

Pembrokeshire Cltizens Advict Bureau
Re￿rt of tht Trustee5
for the Year Ended 31 March 2025
STRATEGIC REPORT
Future developrnents 2025- 26
Followiftg a strategic review of our service which involved all rn¢mber5 of our ieam, we will be focusing on the
following S priorities and outcomes
l. Flexible Advice offering advice in flexible way5 to suit people's needs while empowering people io help themselves
and access inforniation early.
2. Reaeh the Most Vulnerable by working with the right partners to conneet with those who need us most, better
inforniing partners to make referfdl process more efficient and cffectivc, collaborating on projects and sharing
resources.
J. Suppfyrt Our People by building on our Strong, inclusive culture where staff and volunteers feel ernp)wered, can
Ihrive and achieve thcir fullest potcntial with bctter office.%pac¢ and tools to do the job.
4. Make Change Happen by using our voice and influence to improve outcomes for clients including strengthening
our Rescarch & Campaigns effort to promote fairness in our community and using more impactful Communication
strdtcgics to raise awarcness of our work.
5. Stay Strong by kccping the organisaiion f￿anCIallY Secure and built to last through more diverse funding ba5¢ that
allows us to establish a sustainable staffing level to meet rising demand.
STRUCTURE, COVERNANCE AND MANACEMENT
Govtrning document
The charity is controlled by its governing documert a deed of trust, and constitutes a limited eompony, limited by
guarantee, as defined by the Companie5 Act 2006.
Organi5ational structurc
The chariry is controlled by its governing document, a deed of trugl and cortSliDJtes a limited Company, limiied by
guarantee, as defined by the Companies Ad 2006.
Cit17Rn5 Advice Pernbrokc$hiTe h&$ now eomplctcd 16 years as a countywide delivery centre. It Is a registered charity
No. 06359417 And a company limited by guardlltce, govemed by Memorandum and Articles of Association. It is also
a memèer of Citizens Advice, thc national a550cialion of Citizens Advice Bureau. The Trustee Board is the governing
hody. No tNstCC5 TC5igned during the year. The Local Auihority, Pembrokeshire Counry Council, has 2 non-voting
rcprcscntstives who 4Lttend quarterly meetings. Any representaiives from funding bodies are always in a minority on
the board.
New members of the Trustee Board axe drawn from the Pernbrokeshir¢ con]munity which the organisation 5¢rY¢5 and
are ap]x)inted in accordance with the governing docu]nent and Citizens Advi¢¢ criteria. Trust¢¢s ar¢ rKruited for their
skills and expertise plus a commitment to Citizen5 Advice Aims and Prin¢ipl¢s. so T￿Ste¢S are ¢n¢ouraged to Ee
involved with the work of National CitizeDS Advice. This ensures stronger contact at Trustee level between local and
national polioi¢s, prdcti¢¢5 and tr¢nds.
The TTU5tee Board meets quarterly and is attended by all TnIS￿e$ and senior managers. The managers attend in an
advisory, non-voiing capacity. The Board is active and committees dealing with finance. business and developmeni,
personnel and health and Sdfety meet regularly. There is also a Trustee lead for our Research and Campaibms
development work.
The Chief Execulive 0￿1(er is responsible io the Board for the day-to-day management, governance, and strategic
development ofthe service. -Ihe organisation pays for the 5ervi¢e5 of a Citizens Advice Finance Consultani who works
105¢1y with the Chief E.x¢cutiYe to ¢nsur¢ eff￿tIve fJDan¢ial manag¢Tn¢nt of th¢ djarity. 'Ibe SeThice Delivery
Mana8er is re5por15ible for supporting the Chief Executive to deliver the organi5ation's bu5ine$5 platt. and developmenl
of new progrdmmes and projects. He 1$ also responsible for the day-torflay advice service delivery of the Service. Th¢
Training and Quality Manager is rcsponsible for developing and delivering the organisation's training progrdmtnc and
for ensuring qualty of advice is maintained. They are supported by Managcrslsupervisors tn supporting our team of
advisers, both paid and volunteer. 'Ibe Officc Manager is responsiblc for cnsllring all administrative and support
fut)ctions are maintained to ft high order, including HR and I'r. The finance administrdtor is responsible for a55iSting
the Chief Executive to undertake her finance duties.
PHge 6

P¢mbroke5hir¢ Citizert5 Advice Bureau
Report of the Tru5tee5
for the Year Ended 31 Mareh 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk managernent and Information A55urdnce
The trustees have a duty to identify and review the risk5 to which the charity is exwsed and to ensure &ppropriatc
controls arc in place to provide reasonable assurance against fraud and ctTor. The Trnstees ensure tha( a Risk
Assessmcnt is carried out and reviewed at leasi annually. The Risk Asscssmcnt findings are In¢￿porated into the
Business Development Plan.
Projcct worker8 mak¢ v¢rbal worts to th¢ Trustee Bowd on 2 quarterly b&%is to explain their work. who it helps, and
how targets are Tnet. This helps TTUSte¢s to stay infomicd, rnake appropriate decisions and ihcreby minimisc risk. The
Trustee BollTd overse¢s the infornjation security of all personlll infumation of our clients, staff. funders and strategic
partners th&1 is proccsscd. Thc local Citizcns Advicc hold joint responsibility for client data ihat is held in our case
Tnanagement Sy5teTn, with the national Citizens Advice Service. An infom)aiion assurance management ieam exists to
nsure ihe confldenliality. integrity 4tnd availability of all penonal and sensitive data is maintained to a level which is
Compliant wilh the requirements the Generdl Data Proieciion Regulaiion and Data Protection Act 2018. Ciiizens
Advice Pembrokeshire is cojnmitted to the management of infom)ation risk and a summary of key points and interna]
controls 15 available upon request from the Chief Executive Officer.
The TnJsEee Board assesses the ri8our of the charity's leadership, across a range of factors including governance,
strategic business planning and the rnanagetnent of people, resources and finance, and this is then Yerified by
independent assessors at Citizens Advice. We are committed to continuing this high-quality standard of management
at all levels of the team.
Report of the mistees, incotporating a strategic repory approved by order of the board of trustces, as th¢ company
directOTS, on 20 October 202$ and signed on the board's behalf by-
Mr A E Sang5ter (Chair)- Trust¢¢
Page 7

Independent Examiner'5 Report to the Trustees of
P¢rnbroke$hire Citize115 Advice Bureau
Independent exarniner's report to the trustee5 ofpembrokeshire Citizens Advice Bureau ('the Conip*ny')
I report to the ch￿lty trustees on my examination of the accounts of the Company for the year ended 31 Mawh 2025.
Resportsibilititt and basis of report
As the chariry's trnsiees of the Company (and also its directors for the purposes of company law) you are reswn5ible
for the prepat7tion of the accounts in accordance with the requirements of the Companie5 Act 2006 Cth¢ 2006 A¢t'l.
Haying satisfied myself that the accounts of the Company are not required to b¢ audited under Part 16 of the 2006 Act
and are eligible for independent examination, I report in respect of my examination of your eharity's aceounts &¥ carried
out under Secrion 145 of the Charities Act 2011 {'the 2011 Acv). In carying out my examinAtion I have followed thc
Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent exgrniner's 5taterntnt
Since your charity's gross incomc cxceeded £250,000 your examiner must be a member of a listed Ix)dy. I can confirnl
that l am qualifiEd to undertake the examination because l am a member of the Association of Chanered Certifi
Accountants, which ig one of the listed bodies.
I have comple*d my examination. I confim) thai no matters have come to my attentii)n in CODnection with the
examinauon giving me cause to believe:
accounting records were not kepi in respeci of the Company a5 required by Section 386 of the 2006 Act- or
Ihe accounts do not accord with those recoTds' or
Ihe accounts do not comply with the accounting requirem¢nls of Section 396 01 th¢ 2(K>6 A¢¢ oth¢r than any
r¢quir¢in¢nt that the acCvL￿ts giv¢ a true and fair view which is not a M￿ter considered as part of an
ind¢p¢nd¢nt exam￿ation. QT
th¢ a¢count5 hav¢ not b¢eD prepared in a￿ordan¢¢ with the methods and principles of the Statement of
R¢coJnm¢nd¢d Pra¢lic¢ for accounting and reporting by charities lapplicable to charities preparing their
a¢¢ounts in 8ocordan¢e with ih¢ Financial Reporting Stsndard applicable in the UK and Republic of Ireland
IFRS Iir21).
I have no concems dnd hdve rome a¢￿sS no other rnatters in conneciion with the examina(ion to which attention should
be drawn in this repon in order w enable a proper undersranding of the accounts to be reached.
Mr D.M.T. Gould B.A (Hons), F.C.C.A
The A&8ociation of Chartered Certified Accountants
Ashtnole and Co.
Williamston House
7 Goat Street
Haverfordwest
Pembrokeshire
SA61 IPX
Page 8

Pembrokeshire Clttstns Advic¢ Bureau
StateMent of Financial Activities
for the Year Ended JI March 2025
31.3.25
Total
funds
31.3.24
Total
fijnds
Unrestriclcd
funds
Restricted
funds
Notes
INCOMF AND F.NDOWMENTS FROM
Donation5 and legacies
6.235
6.235
6,028
ChaTitsble activitie5
Charitablc activities
247,450
465,069
712,519
746261
Investment income
Othcr income
9,707
9,707
3.840
5.648
3.840
Tot41
267 232
465 069
732 301
761777
XPEf4DITURE ON
Charitable activities
Charitable activities
Support ¢osts
Governance
94,767
141,578
324
441.903
21.403
365
536.670
162.981
689
628.539
77.499
735
Total
463 671
NET INCOME
30,563
1.398
31.961
55,OIH
RECONCILIATION OF FUNDS
'rotal funds brought forward
256.708
27.980
284,688
229,684
TOTAL FUNDS CARRIED FORWARD
287 271
316649
284 688
The notes forni part of these financial 5taternznts
Page 9

Pembrokeshire Citizens Advice Burea
Balanee Sbttt
31 March 2025
31.3.25
Total
funds
31.3.24
Totsl
nds
Unrestricted
funds
Restricted
funds
Nole5
CURRENT ASSETS
Debtors
Cash at bank and in hand
13
48,098
269 146
3,060
51,158
74,626
257 323
317,244
38,039
355,283
331,949
CREDITORS
Alnounts falling due within one year
14
(29,973)
(8.661)
{38.634)
(47,2611
NF.T CURRENT ASSETS
287 271
316649
284,688
TOTAL A5SF.TS LFSS CURRENT
LIABILITIES
287,271
29,378
316.649
284,688
NET ASSETS
287271
FUNDS
Unresrricted funds
Restricted funds
16
287.271
29.378
256.708
27.980
TOTAL FUNDS
316.649
284 688
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 March 2025.
The members have not required the ¢ompaTry to obtain an audit of its financial statements for the y¢ar ¢nded
31 March 2025 in accordance with Section 476 of the Compani¢$ Act 2006.
The trustees acknowledgc their respon5ibiliti&8 for
(a)
cnsuring that the charithle company keep8 accounting records thai comply with Sections 386 and 387 of the
Companies Act 2006 and
prcparing financial Statements which give A true and fair view of the state of affairs of the charitable company as
at the end of each financial year and of its surplus or deficit for each financial year in accordance with the
requirements of S¢ctions 394 and 395 and which otherwise comply with the requirements of the Companies A¢t
2006 relating to financial statements, so far as applicable to the charithble company.
(b)
The fJnan¢ial statements were approved by ¢h¢ Board of Trustees and allthorised for issue on 20 O¢tob¢r 2025 and were
signed on its behalf by=
Mr A E Sang5ter (Chair)- Truste¢
Th¢ not¢$ fom part of these financial 51atementS
Page 10

Pernbrokeshire Citizens Advice Bureau
Cash Flow Statement
for the Year Ended 31 March 2025
31.3.25
31.3.24
Notes
Cash flows from operatiThg activities
C&8h generated from operations
28.434
Nei ¢ash provided by operating a¢tsvities
49,616
Cash flows from investing activitie5
Entere5t received
9.707
Net provided by investing activities
Change in cash eash equivaleots i
the reportillg period
Cash and cash equivalents at the
be%inning of the reporting period
38,141
55264
257 323
202 059
Cash and cash equivalents a¢ the end of
the rep￿rting periud
257 323
The no¢¢s forni part of these financial stat¢ments
Pagell

Pembroke5hire CitlLens Advice Burea
Note5 to the Cash Flow Statement
for the Year Ended 31 Mareh 2025
RECONCILIATKof4 OF f4F.T INCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
31.3.25
31.3.24
Net income for the repDrtinR period {as per the Statement of FlnAncSal
Aetivities)
Adjustments for:
Interest received
Decrease in debtors
Dccrease in creditors
31,961
55,004
(9,707)
23.468
17,288
(5.648)
9.001
8.741
Net Cash providcd by operations
ANALYSIS OF CASH AND CASH EQUIVALENTS
31.3.25
31.3.24
Cash in hand
Noiice deposir5 (less than 3 tnonths)
Overdrafts included in bank loans and overdrafts falling due withtn one y
215
303,910
215
257,108
Total c&sh and cash equivalents
295.464
257.323
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.24
Cash flow
At31.3.25
Nèt ellsh
Casli at bank and in hand
Bank overdrafts
257,323
46,802
304,125
257 323
Total
257 323
295 464
The notes fom) part of these financial statements
Page 12

Pembrokeshire CitiT*ns Adyiee Bureau
Notes to the Financial Ststements
for the Year Ended 31 MArth 2025
ACCOUNTING POLICIES
Basis ofpreparirtg the finanei21 statemtnts
The financial stat¢m¢nts of th¢ ¢lwitabl¢ company. whi¢h is a publi¢ benefit entity under FRS 102, have been
prepared in a¢¢ordan¢e with the Charities SORP (FRS 102}'Accounting and Reporting by Charities.. sta￿Ment
of Recommended Practice appli¢able to charilies preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ir¢land (FRS 102) (effective l January 20191,,
Financial Reporting Stsndard 102 '1'he Finan¢ial Reporting Standard applicable in the UK and Republic of
Ireland, and the Companies Act 2006. The financial stai¢m¢nts have been prepared under the historical cost
¢onvention.
Ineom¢
All income is rcco¥nised in the Statement of Financial Aciivities ot)ce the charity has enlitlement to the funds. it
is prvbtkbl¢ that th¢ in¢own¢ will b¢ r¢c¢ivd and th¢ aTnount can be measured reliably.
Expenditure
Liabiliti¢s r¢co￿l$ed 85 ¢xp¢nditure a5 soon as there is a le￿￿ or constsuLtive obligation commiiiing the
charity to that expenditure, it is probable that a iransfer ol'economic benefits will be required in settlement and
the amount of the obligation can be medsured reliably. Expenditure is accow)ted for on an accruals basis and has
been classified under headings ihdi #ggregaie all cost related to the category. Where costs cannot be directly
trIbu￿d io particular headings they have been allocated to activities on a basis con5iSt¢nt with the use of
r¢sources.
Allocation and apportionmenl of Costs
Costs have been allocated as far as possible between the expenditure calegories of the Ststement of financial
Activities on a basis designed to reflect the use of rhe resource. Costs relating to a particular activity are
allocated direcily. others have been apportioned based on the estimated usage of the resource.
Taxation
The charity is exempt from corporation tsx on its charitabl¢ activiti¢s.
Fund accounting
Unrestri¢t¢d fund5 can be used in accordance with the charitabl¢ objectives at the discretion of thc trnstees.
R¢stri¢tsd funds ¢an only bo us¢d for particular restricted purposes wiihin thc objects of (hc chariry.
R¢stridions ari5¢ when specified by the donor or whcn funds are rdised for particular restricicd purposes.
Further explanation of the naDJre and PUTpose of each ￿nd is included in the notes to the f￿anCiAl statements.
Pension eosts and othcr post-rctiremcnt benefits
The charitable company operaies a defined conwibution pension scheme. Contributions payable to the
ehariiable company's pension scheme are charged to the s￿tement of Financial Activities in the period to which
they relate.
DONATIOIYS AND LECACIES
31.3.25
31.3.24
Don2tions
Grdnts
549
Page 13
ontinued...

Pembroktshire Citizens Advitt Ilureau
Notes to the Financial Statements- eontlnued
for the Year Ended 31 March 2025
DONATIONS AND LEGACIES- continued
Grants received, included in the above, are a5 follows..
31.3.25
31.3.24
DRO grant
Pcmbrokc Dock Town Council
Other grants
137
5,(M)O
342
5,000
84
INVESTMENT INCOME
31.325
31.3.24
Deposit account interest
IIYCOME FROM CHARITABLE AcfiviTJES
31.3.25
31.3.24
Activity
Charitablc activities
Charitablc activities
Service level agr¢¢ments
Grants
188,929
523 590
216,829
529 432
712 519
746261
Service agreements includcd in th¢ &bov¢, ￿¢ as follows..
31.3.25
31.3.24
Pembmkeshire County Council
Universal Credit, Hclp to Claim
Hywel Dda, GP Parthers and Patmers for the journey
Big Energy Saving Network l Einergy Advice Programme
Financial Capability Forum
Moondance Foundation
Wamer Wales
141,950
145,000
5.500
20,450
188,929
216.829
Grnnts received, included in the above, are as follows..
31.3.25
31.3.24
PAVS- Care in communities
Single Advice Fund
Hywel Dda Health Board- GP Pajthers
PCC- Welfare Rights
PAVS, Keep warni, ke¢p well
Wintcr Capacity Funding
Guardian Fund
PCC Money Cartrs
Words to Action
49.039
302.429
65.700
90.000
319.016
66.667
90,000
10,IM)O
7,264
15,000
25,560
12,347
523 590
529 432
Page 14
continued...

Petnbrokesbire Citizens Advice Bureau
Notes to the Financial Statements- eontinueil
ror the Y*ar Ended 31 March 2025
INCOMF. FROM CHARITABLF. ACTIVITIES- continued
During th¢ y¢ar, Pembrokeshire Citizens Advice Bureau received £25.778 as agent froTn Citizens Advice
Advicelink. SAF funding. The funds were paid over in full to 3 partner organisation5 during the year.
OTHF.R INCOME
31.3.25
31.3.24
R¢)om hirc
CHARITABLE ACTIVITIES COSTS
Direct
Costs (scc
note 7)
Support
¢ost5 (5eC
note 8)
.1 otals
Charitable activities
Supw)rt costs
Govcmanc¢
536.670
83.712
536.670
162.981
689
79,269
689
620,382
700.340
DIRECT COSTS OF CHARITABLE ACTIVITtES
31.3.25
31.3.24
Staff costs
Staff expenses
Office costs
Premises costs
Citizens Advice fees
Small equipment purchases
Volunteer travel
Staff training
Legal and Professional
Sundry
Energy vouchcrs
512,249
8,591
40,099
41,432
5,357
501,541
7,439
33,837
37,807
5,191
1,365
1,237
617
1,170
3,884
680
385
620.382
628.539
Page 15
continued...

Pembrokeshirn Citizens Advice Bureau
Notes to the Financial StatemeDls- eontillued
ror tht Year Ended 31 March 2025
SUPPORT COSTS
Governance
costs
Managernent
Finance
Tolals
Support costs
Governance
79.109
160
79,269
689
689
160
689
Support costs, included in the above, are as follows..
Management
31.3.25
Support
05ts
31.3.24
Total
a¢tiviti¢s
Wages
Pensions
Sundries
0￿1(¢ support costs
iient and premises costs
Accountancy
Payroll fees
43.042
1.394
(290)
16,990
7,351
8,219
43,412
1,309
1,286
14,937
5.251
9,312
Finance
31.3.25
Support
COStS
31.3.24
Total
activities
Bank charges
218
Governance ¢05ts
31.3.25
31.3.24
Total
activities
Governance
Accountancy fees
Legal fees
550
139
551
184
689
735
Page 16
continued...

Pembroke5hire Citizens Advi¢c Bur¢gu
Notes to the Flttanelal Statements- eontinved
for the Year Ended 31 March 2025
NET INCOMEI(EXPENDITURE)
Net incom¢/(¢xpendiiur¢) is slated after chargin&l{crediting)-
31.3.25
31.3.24
llldependent examiners fee
3,0(kO
2.800
TRUSTEES, REMUNERATION AND BENEFITS
There were no I￿￿tees, remuneration or other benefits for the y¢ar ended 31 March 2025 nor for the year end¢d
31 March 2024.
Tru5tees' expenses
There w¢re no trustees, expen5e5 paid for the year ended 31 March 2025 nor for the year ended
31 March 2024.
li.
STAFF COSTS
31.03.25
31.03.24
Wages and salarbes
Social Security Costs
Other pension Costs
507,595
35,619
506,371
25,456
14.327
556 795
546 154
The average monthly number of employees during the year was as follows:
31.3.25
24
31.3.24
26
All activitie5
No ¢mploye¢s r¢¢eiv¢d ¢molum¢nts in ¢xc¢ss of £60,000.
Page 17
continued...

Ptmbrokeshire Citiyns Advice Bureau
Note5 to the Fin#nci#l Statements - continued
ror the Year Ended JI March 2025
12.
COMPARA TIVES FOR THE STATEMENT OF FINAf4CIAL ACTIVITIES- 31.03.2023
Unrestricted
Restricted
nds
funds
Total
funds
INCOMF AND ENDOWMENTS FROM
Donations ond legacies
6,028
6.028
Ch*rit#ble aetivltie8
Charitablc activtiies
304,523
L141,738
746,261
Investment income
Oiher income
5,648
5.648
Total
320 039
441.738
761777
EXPENDITURE ON
Charitablc activitie5
Charitable a¢tivities
Support costs
Governance
201,074
52,984
284
427,46J
24.515
451
628,539
77,499
735
Totsl
254 342
452431
706 773
NET INCOMLI(EXPENDITURE)
TraThsfer5 between fund5
65.697
13 435)
(10,693)
55,004
Net movement in funds
52,262
2,742
55,004
RECONCILIATION OF FUNDS
Total funds brought forward
204,446
25,238
229,684
TOTAL FUNDS CARRIED FORWARD
256 708
284 688
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Accrued incomc
Prepaid expenses
48,710
72.250
51.158
74.626
Pag¢ 18
ntinued...

Pernbroke5hire CitLZtns Advice Bureau
Not¢5 to the Financial St#tements- eontinued
for the Year Ended 31 March 2025
14.
CRVDITORS: AMOUNTS FALLING DUE ￿THIN ONE YEAR
31.3.25
31.3.24
Loans (see note 15)
Creditors
Accrned expenses
8,661
14,017
15,937
38.634
47.261
LOANS
Amounts Showing loans represent a timing difference between when the r¢stricl¢d expenditurc h&% been
inCu￿¢d and the receipt of the resiricted funding in the Charity's bank account. This is not an actual loan, it is
recording that ihe fund is overdrawn only.
16.
MOVEMENT IN FUNDS
Nei
movemcnt
in funds
At
31.3.25
At 1.4.24
Unrestrictcd funds
General advice
256,708
30.563
287.271
Restrictcd fund5
Warn]er Wales
Advicelink
Partncrs for the Journey
Energy Advic¢ Programme
British Ga% Energy Trust- Community
Reach
PCC Moncy Carcrs
Words to A￿lott
2.761
(6.501)
(4,555)
10.409
(4,496)
(3,740)
(4,555)
30,711
(366)
20,302
4.130
787
787
5,101
5,101
29.378
TOTAL FUNDS
284 688
31.961
316,649
Net movernent in funds, included in the abov¢ ar¢ as follows..
Incoming
sources
Resources
expended
Movement
in ￿ndS
Unrestrleted funds
General advice
267,232
(236.669)
30,563
Rcstricted funds
Warnier Wales
Advicelink
Partners for the Journey
Energy Advicc ProwdTnme
PCC Money C4trers
Words to Action
41.479
319.016
66.667
(47,980)
(323.571)
(56,258)
(4,496)
(20.459)
(6,501)
(4,535)
10,409
(4.496)
5.101
440
25,560
465 069
463.671
1.398
TOTAL FUP4DS
732,301
700,340
Page 19
Continued...

Pembroke5hire Citizen5 Adviee Bureau
Notes to the Financial S¢atemertts- Continued
for the Year Fjnded 31 March 2025
16.
MOVEMENT IN FUNDS- continued
Comparatives for movernent in fund
Net
movemenl
in funds
Transfers
bctween
funds
At
31.3.24
At 1.4.23
Unrestricted funds
General advicc
204,446
65,697
(13,435)
256,708
Restri¢t¢d funds
Warnier Wttles
Advicelink
Partners for the Journey
Energy Advice Programme
British Gag Energy Trnst- Community
Reach
C05t of Living
1,993
768
(13,431)
(470)
2.444
2,761
13,431
20,772
1,686
20,302
4,130
787
787
4)
25,238
TOTAL FUNDS
229 684
55,004
284 688
Cotnparativ¢ net movement in funds. included in th¢ above are as follows:
Incoming
resources
Resou￿¢5
expended
Movement
in funds
Unrestrieted funds
General advice
320.039
(254,342)
65,697
Restricted fun4Js
Warnier Wales
Advicelink
Partners for the Journ¢y
Energy Advic¢ PrograrDrne
C05t of Living
41.479
302.429
65.700
17.130
(40,711)
768
(315.860)
(13.431)
(06,170)
(470)
(14,686)
2.444
15,004) ￿4)
441738
452431
TOTAL FUNDS
761777
706 773)
Page 20
continued...

Pe￿brokesh1re Citizens Advice Bureau
Notes to the Financial Ststements- Continued
for tht Year Endcd 31 March 2025
17.
RELATED PARTY DISCLOSURES
Mr A.F.. Sangster (Chairn]an) is a-l'rustec of Pcmbrokeshire Association of Voluntary Servi¢e5 {PAVSI.
During the period PA VS provided fitnding Of £49,039 to the Charity and acted as its landlord.
Page21

Pembroke5hire Citizens Advice Bureau
Detailed Statement of Financial Activities
for th¢ Year Ended 31 March 2025
31.3.25
31.3.24
INCOME AND ENDOWMEKrs
Donalion5 and le¥acies
Donations
Grant5
549
6235
6,028
Investment income
Deposit account int¢rest
9,707
5,648
ChaTitabl¢ activities
Seryi¢e level agreements
Grants
188,929
523 590
216,829
529 432
712,519
746,261
Other income
Room hire
Total incoming Te50ur¢ey
732,301
761.777
EXPF.NDITURE
Ch#rit&ble aetlvltles
Wagcs
Pensions
Staff expenscs
OffiLC L051S
Premises cosis
cili￿nS Advice fees
Small equipment purchases
Volunieer travel
Staff training
Legal and Professional
Sundry
En¢Tgy vouohers
5(MTr,062
12,187
8,591
40,099
41,432
5,357
488,525
13,016
7,439
33,857
37,807
5,191
1,365
1,237
617
1.170
3,884
680
385
620,382
628,539
Support
Mana¥emellt
Wages
Pensions
Sundries
Office support costs
Rent and pr¢mis¢s ¢ost5
ALC¢)untancy
Payroll fee5
43,042
1,394
(290)
16.990
7,351
8,219
43,412
1,309
1,286
14,937
5,251
9,312
79,109
77.281
This page does not fonn part of ihe statulory financial staternents
Page 22

Pembrokeshire Citiygns Advi¢¢ Bureau
Detailed Ststement of Financial Activi¢ie5
for the Year Ended 31 March 2025
31.3.25
31.3.24
Management
Finance
Bank charges
160
218
Govern8nc¢ costs
A¢¢ountancy fees
Legal fees
550
139
551
184
689
735
Total resources expended
700 340
Net income
31.961
55.004
This page does not forni part of th¢ 5tatulory financial statements
Page 23