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← Conwy District Citizens Advice Bureau

2025-06-30-accounts

Cyngor ar Bopeth Cylch Conwy District Citizens Advice Bureau

CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS ADVICE BUREAU

REPORT OF THE TRUSTEES AND AUDITED FINANCIAL STATEMENTS FOR THE 15 MONTH ACCOUNTING PERIOD ENDED 30 June 2025

REGISTERED COMPANY NUMBER: 05925213 (England & Wales) REGISTERED CHARITY NUMBER: 1123006

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Cyngor ar Bopeth Cylch Conwy District Citizens Advice Bureau

Contents Pages
Report ofthe Trustees 4
Auditor's Report 12
Statement of Financial Activities 17
Balance Sheet 18
Cash Flow Statement and notes 20
NotestotheFinancialstatements 21

Registered Company Number: 05925213 (England and Wales) Registered Charity: 1123006

Registered Office: Town Hall, Lloyd Street, Llandudno, Conwy LL30 2UP

Trustees (during the period 1 April 2024 to 30 June 2025)

Peter McGlory (elected 25 January 2008)... Chair of Trustee Board Peter Reginal Lewis MBE (elected 11 October 2012)........ Treasurer Vinita Ramkalowon (elected 29 November 2022, resigned 10 October 2024) Frank Bradfield (elected 29 November 2022) Gwennol Ellis (elected 29 November 2022) Colin Matthews (elected 29 November 2022, deceased 11 April 2025) Antony Bertola (elected 19 February 2024) Stephen Thomas (elected 22 October 2024) Stewart Burnett Jones (elected 13 January 2025, resigned 9 December 2025) Owain Rowlands (elected 13 January 2025, resigned 7 January 2026)

Auditor

Barrie Buels, Crestmere Limited Chartered Certified Accountants, Unit F1, Intec Ffordd Y Parc, Parc Menai, Bangor, Gwynedd LL57 4FG

Key Management

Dawn Green - Chief Executive and Company Secretary

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Bankers

Lloyds Bank - Business Account & Instant Access Savings - 22 Mostsyn Street, Llandudno, LL30 2RU.

Unity Trust - Instant Access Savings Account - 4 Brindley Place, Birmingham, B1 2JB.

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Cyngor ar Bopeth Cylch Conwy District Citizens Advice Bureau

TRUSTEES’ ANNUAL REPORT

Cyngor ar Bopeth Cylch Conwy District Citizens Advice Bureau (Conwy CAB) is a registered charity and a company limited by guarantee. Memorandum and articles (incorporated) 5 September 2006 as amended on 20 June 2024. It is governed by a board of trustees who are also directors for the purposes of the Companies Act 2006. This is their annual report and the financial statements for the charity for the 15 month period ended 30 June 2025. The financial year end was extended to 15 months (year ending 31 March 2025 to 15 month period ending 30 June 2025) owing to a planned merger with Cyngor ar Bopeth Gwynedd Citizens Advice on 1st July 2025.

This report comprises a Trustees’ Report under the Charities Act 2011 and a Directors’ Report under the Companies Acts.

OBJECTIVES AND ACTIVITIES

The charity's objects (‘Objects’) are specifically: to promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress in particular, but without limitation, for the benefit of the community in the County Borough of Conwy and surrounding areas.

Trustees have agreed the following aims:

Trustees have agreed that we exist to shape a society where people face far fewer problems. Our national charity and network of local charities are united by this common purpose.

In pursuing these aims we are focussed on ensuring that advice is available when and where Conwy people need it and that they are able to access that advice face to face, by telephone or digitally in the way that best meets their needs. Our campaigning involves engagement with government agencies locally and nationally as both can have a significant impact on Conwy people and the problems they face.

In furtherance of these aims we seek to secure training and employment opportunities for local people providing bilingual advice, face to face, by phone, or email across Wales and England.

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TRUSTEES’ ANNUAL REPORT

Public Benefit

The trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding the activities undertaken during the year. The trustees are satisfied that the information provided in the report and accounts meets the public benefit reporting requirements.

Grants

The trustees have not made any grants in furtherance of the Charity’s objectives during the extended accounting period April 2024 - June 2025.

ACHIEVEMENT AND PERFORMANCE

Charitable activities April 2024 - June 2025

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Unique clients|by Conwy Citizens Advice|3,368 || |Total issues Conwy Citizens Advice helped with|21,166 || |Total gains for all clients|(financial outcomes)|| £4.9m || |Number|of|debt|clients| |Clients|where|debt was|written|off| |Total value of debt written off|||£1.2m||| |Clients where debts were successfully rescheduled ||19 || |Total value of debts successfully|rescheduled|||93k || |Number|of|clients|with|consumer|issues| |Number of benefits or tax credit clients|4,600 ||

----- End of picture text -----

However, the recorded outcomes represent only a small fraction of the impact of our work as we do not have the resources to follow up with every client until their issue has been resolved. National research indicates that the value of our advice far exceeds the results formally recorded on the casebook system. Using the average outcomes from national research and comparing this with the number of clients we helped with different issues, we can estimate that overall, for every £1 invested in Citizens Advice Conwy, during the period April 2024 - June 2025 we delivered:

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e £1.32 in savings to government and public services (fiscal benefits) (£1.43 in 23-24)

By helping stop problems occurring or escalating, we reduce the pressure on public services such as health, housing or out-of-work benefits.

Total: £1.2m (878k)

e £9.55 in wider economic and social benefits (public value) (£11.39) Solving problems improves lives - and this means better wellbeing, participation and productivity for the people we help.

Total: £8.8m (£6.9m)

e £8.06 in value to the people we help (financial outcomes following advice) (£8.08)

Through our advice, we can increase people's income. We can help them get debts written-off, take up benefits they're entitled to or get compensation for problems.

Total: £7.4m (£4.9m)

These three viewpoints on impact (fiscal, public and people) cannot be added together.

Financial Review

The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Financial position

There was a surplus for the 15 month accounting period ending 30 June 2025 of £76,186 (The surplus in the previous year was £30,095. The surplus will enable us to maintain reserves as required, with additional surpluses allocated to future service provision.

In addition to continuing existing programmes, during the period April 2024 to June 2025 we were awarded funding from the UK Government's Shared Prosperity Fund courtesy of Conwy County Borough Council. This enabled us to continue the delivery of Cost Wise Conwy until

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TRUSTEES’ ANNUAL REPORT

January 2025: Working with clients across the Borough who are struggling as a result of the Cost of Living and Energy Crises. In addition we received funding to support 12 long term unemployed people providing paid trainee placements to achieve competence in advice and/or administration and returning them to sustainable work.

Historic core grant funding from Conwy County Borough Council ended on 31 March 2024 following notification that the Council were facing a significant deficit budget for financial year 2024-25 onwards. We continue to work through a programme of funding applications to replace this essential core funding to support the organisation infrastructure and management costs.

Principal funding sources

The principal funding sources for the 15 months operations were:

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Cyngor ar Bopeth Cylch Conwy District Citizens Advice Bureau

TRUSTEES’ ANNUAL REPORT

Cyngor ar Bopeth Cylch Conwy District Citizens Advice Bureau is very grateful to all the funders who funded the organisation during April 2024 to June 2025, without which it would not have been possible to help the people of Conwy with their advice needs.

Investment policy and objectives

Our policy is that funds not required for current expenditure will be deposited in interestbearing bank accounts with one or more secure and reputable banks in accounts providing access within a reasonable notice period.

Reserves policy and going concern

The reserves policy agreed by trustees in March 2024 is to hold unrestricted reserves of £180,000. The policy was further reviewed by the Board in August 2024. Notwithstanding the increase in turnover, the Board agreed to maintain the same policy on the basis that the increase in staffing levels was to a large extent temporary. As at 30 June 2025, the charity had unrestricted reserves totalling £275,328.

The charity's ability to continue to provide current services is largely dependent on funding from grant making trusts, County, Town and Community Councils, and government agencies. The funding available for 2024-25 was projected to be just under £1M however this was exceeded as the financial reporting period was extended for 3 months. The financial statements are prepared on a going concern basis based on the risk assessment and cash flow forecasting exercises undertaken.

Looking forward

The trustees are committed to ensuring that the funding available is used in the most effective way possible to meet our charitable objectives, ensuring that a Citizens Advice service for the residents of Conwy remains available. Following on from the success of the strategic partnership with Citizens Advice Gwynedd, Trustees agreed to explore the feasibility of a merged service. Trustees agreed to explore the feasibility of a merged service. The Merger Working Group recommended that the Trustee Boards of the participating local Citizens Advice offices, having agreed in 2025 to a merger in principle subject to Due Diligence having been duly completed with no additional or substantive risks, barriers or liabilities having been identified, resolved to merge by 30 June 2025.

On 23 June 2025 Conwy Citizens Advice Trustee Board met and agreed to transfer its liabilities and assets to Gwynedd Citizens Advice on 1 July 2025. Gwynedd Citizens Advice Trustee board met and agreed to accept Conwy’s liabilities and assets. The merged service has operated as Cyngor ar Bopeth Conwy Gwynedd Citizens Advice under the charity and company of Gwynedd Citizens Advice since 1 July 2025. Formal requests to change the company and charity name are in progress.

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TRUSTEES’ ANNUAL REPORT

Structure, governance and management

Citizens Advice Conwy is a company limited by guarantee established by its Memorandum of Association dated 2006 and governed by Articles of Association which were updated in June 2024 based on model articles agreed between the Charity Commission and Citizens Advice. It is registered with the Charity Commission. Anyone over the age of 18 years who is not a paid or volunteer worker of the Charity and any corporate body or unincorporated association interested in furthering the work of the charity, can become a member of the charity. The members each agree to contribute £10 in the event of the charity winding up. There are currently 7 individual members and 0 corporate members.

Organisational structure

Citizens Advice Conwy is managed by a board of trustees (directors) who are ultimately responsible for all aspects of its activities and administration. The Chief Executive is appointed by the trustees to manage the day to day operations of the charity; authority for operational matters including finance and employment has been delegated by the trustees to the Chief Executive. The board meets quarterly and there is an executive committee of two members covering management issues which meets more regularly. No trustee receives any remuneration.

The Executive Committee comprised Peter McGlory (Chair) and Peter Lewis (Treasurer).

Wider network

The charity is a member of Citizens Advice (National Association of Citizens Advice Bureaux). Membership of Citizens Advice confers rights and responsibilities. As a condition of membership the charity follows a performance and quality framework consisting ofacombination of selfassessment and external checking. The charity agrees to submit itself to periodic audits as is reasonably required and to provide access to Citizens Advice staff or any other person authorised by Citizens Advice. The charity has to ensure that its governing body can demonstrate responsibility, accountability, and compliance with statutory legislation and show that its decisions are based on clear understanding of the relevant issues.

Key management remuneration

The remuneration of paid staff is set by reference to norms in the voluntary sector and in particular other local Citizens Advice offices. The Board has sought to follow the local government pay awards insofar as this is affordable within available resources.

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TRUSTEES’ ANNUAL REPORT

Recruitment, training and appointment of trustees

As set out in our Articles of Association,the maximum number of trustees is fifteen and there are currently seven. In line with best practice, vacancies for trustees are advertised and applicants are interviewed by a panel. However, any member can nominate an individual to be a trustee by giving notice of their intention to nominate that individual between fourteen days and thirty-five days before the AGM. New trustees undergo an induction session to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan, and recent financial performance ofthe charity. During the induction they meet key employees and other trustees. Trustees are encouraged to attend appropriate external events.

Related parties

As stated above, Citizens Advice Conwy is a member of Citizens Advice, which provides a framework for standards of advice and casework management as well as monitoring progress against these standards. It also provides a secure electronic case management tool which is used by the charity. Operating policies are based on national guidance and model procedures where provided, but are independently determined by the trustee board of the charity, in order to fulfil its charitable objects and in compliance with national membership requirements.

The charity also co-operates and liaises with a number of other advisory services, local charities and council departments on behalf of clients. Where one ofthe trustees holds a position in a related organisation, they may be involved in discussions regarding that organisation but not in the ultimate decision-making process.

Risk management

The trustees have a duty to identify and review risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against e.g. fraud and error.

The trustees recognise that any major risk the charity is exposed to needs to be reviewed and systems put in place to mitigate those risks. To that end the charity has produceda risk register and action plan to address priority risks and set up a framework for the continuous management and monitoring of risks. Systems are in place to mitigate the risks as they are identified. The risk register is regularly reviewed and in response to medium risks improved emergency procedures and contingency plans are developed.

Statement of trustees’ responsibilities

The trustees (who are also directors of Citizens Advice Conwy for the purposes of company law) acknowledge their responsibility for preparing the report of the trustees and the financial statement in accordance with applicable law, and United Kingdom Accounting Standards (United

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TRUSTEES’ ANNUAL REPORT

Kingdom Generally Accepted Accounting Practice GAAP), including Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”.

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and ofthe incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for ensuring that proper accounting records are kept which disclose with reasonable accuracy at any time, the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on

and signed on its behalf by:

Peter McGlory - Trustee, and Chair of the Board

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INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF CYNGOR AR BOPETH CYLCH CONWY DISTRICT CITIZENS

ADVICE BUREAU

Opinion

We have audited the financial statements of Cyngor ar Bopeth Cylch Conwy District Citizens Advice Bureau (the ‘charity’) for the period ended 30 June 2025 which comprise the statement of financial activities, the balance sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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INDEPENDENT AUDITOR'S REPORT

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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INDEPENDENT AUDITOR'S REPORT

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

A further description of our responsibilities is available on the Financial Reporting Council's website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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INDEPENDENT AUDITOR'S REPORT

Extent to which the audit was considered capable of detecting irregularities including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council's website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

On response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal control.

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2026

INDEPENDENT AUDITOR'S REPORT

Barrie Buels FCCA FCIE (Senior Statutory Auditor)

Crestmere Limited Chartered Certified Accountants Sttutory Auditor

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STATEMENT OF FINANCIAL ACTIVITIES FOR THE 15 MONTH PERIOD ENDING 30 JUNE 2025

The statement of financial activities includes all gains and losses in the period. Period replacing

year.

SOFA
for the15monthperiodending30June		 SOFA
for the15monthperiodending30June		 June2025
Total Total
Unrestricted Restricted 2025 2024
2
°o
2 £ £ £ £
Income and Endownments from:
Donations and Legacies 2 934 - 934 283
Charitable Activities 3 91,898 1,013,811 1,105,709 646,625
Other Income 4 52,840 - 52,840 18,704
Total Income 145,672 1,013,811 1,159,483 665,612
Expenditure on:
Charitable Activities 5 80,861 1,002,437 1,083,298 635,517
Total Expenditure 80,861 1,002,437 1,083,298 635,517
NetIncome/(Expenditure) forthe financial year 64,811 11,375 76,186 30,095
Transfers between funds 12 (3,192) 3,192 - -
61,619 14,567 76,186 30,095
Reconciliation of Funds:
Total funds broughtforward 213,709 - 213,709 183,614
TotalfundsCarriedForward 275,328 14,567 289,895 213,709

2024 Total covers the 12 month period ending 31 March 2024

As reporting period has been extended from 31 March to 30 June, the 2025 total covers a 15 month period ending 30 June 2025

The statement of financial activities includes all gains and losses in the year. All income and expenditure derive from continuing activities.

The notes on pages 21 - 29 form part of these financial statements.

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BALANCE SHEET FOR THE 15 MONTH PERIOD ENDING 30 JUNE 2025

a

¢
2		 ¢
Total
2025		 ¢
Total
2024
Current Assets
Debtors 10 22,966 49,905
Cash at bank and in hand 456,500 340,509
479,466 390,414
Liabilities
Creditors - amounts fallingdue within oneyear —_11 189,571 176,706
Net Current Assets 289,895 213,708
NetAssets 289,895 213,708
Charity Funds:
Restricted funds 14,567 -
Unrestricted funds 275,328 213,708
289,895 213,708

The charitable company is not entitled to exemption from audit under Section 477 of the Companies Act 2006 as the income and expenditure exceeds £1M.

Registered Charity Number: 1123006

Registered Company Number: 05925213 (England and Wales)

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies.

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The Trustees acknowledge their responsibilities for:

a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006, and

b) preparing 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 Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The financial statements were approved by the board of trustees on

and signed on its behalf by:

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STATEMENT OF CASH FLOWS AT 30 JUNE 2025

----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Operating|activities| |Net|cash|(used|in)/provided|by|operating|activites|115,990|135,815| |Interest|paid|-271|(93)| |Investment|income|-6,797|(468)| |108,922|135,254| |Investing|activities| |Investment|income|6,797|468| |Interest|271|93| |Net|cash|provided|by|investing|activities|7,068|561| |Change|in|cash|and|cash|equivalents|in|the|reporting|period|115,990|135,815| |Cash|and|cash|equivalents|at|beginning|of period|—|340,510|204,695| |Total|cash|and|cash|equivalent|at end|of|reporting|period|456,500|340,510|

----- End of picture text -----

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1 Accounting policies

1.1 Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under Financial Reporting Standard 102, have been prepared in accordance with the Charities SORP (FRS102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice, applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The charitable company is not amember of a group and the financial statements cover its activities as an individual entity. The financial statements are prepared under the historical cost convention and in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The Trustees consider there are no material uncertainties about the charity's ability to continue as a going concern.

1.2 Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives of the company at the discretion of the trustees.

Designated funds are unrestricted funds earmarked by the trustees for a particular purpose. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors, or which have been raised by the company for specific purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.3. Income

All income is recognised in the Statement of Financial Activities (SOFA) once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Donated services and facilities are included at the value to the charity where this can be quantified and is material except that the value of services provided by volunteers has not been included in these accounts.

Voluntary income is received by way of grants (including Government grants), donations and gifts, including gift aid where applicable, and is included in full in the statement of financial activities when receivable. Income from grants, where related to performance and specific deliverables, is accounted for when it is probable that the income will be received and the amount can be measured reliably and it is not deferred.

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1.4 Expenditure Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. Charitable expenditure includes those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. The primary functional activity of the charity is the giving of free and confidential advice to the public. It includes both costs that can be allocated directly to this activity and those costs of an indirect nature necessary to support them. All costs have been allocated to activity cost categories on a basis consistent with the use of resources. Support costs include all those overhead costs of office accommodation, utility services and other services and costs which support the charity's activities. Also the costs of meeting the constitutional and statutory requirements of the charity and costs linked to the strategic management of the charity.

1.5 Operating leases and hire purchase agreements The charity classifies leases of property and printing and telecommunications equipment as operating leases; the title to the property and equipment remains with the lessor. Rental charges are expensed ona straight line basis over the term of the lease.

1.6 Tangible fixed assets and depreciation Tangible fixed assets for use by the charity are stated at cost or, in cases where fixed assets have been donated, at valuation at time of acquisition, less depreciation. The cost of minor additions or those costing below £500 are not capitalised.

e Improvement to leasehold property is fully depreciated in the year the expense is incurred.

1.7. Transfers between funds Any restricted funds that over-spent and are in deficit, are supported using core funding by means of a transfer between funds.

1.8 Pension costs and other post-retirement benefits The charitable company enrols staff in a defined contribution pension scheme. Contributions payable to the pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Differences between contributions payable in the year and contributions paid are shown as either accruals or prepayments in the balance sheet.

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The reporting period is 1st April 2024 to 30 June 2025 (15 months) The comparative reporting period is 1st April 2023 to 31 March 2024 (12 months)

Total Total
Unrestricted Restricted 2025 2024
£ £ £ £
2 __Donations& Legacies
Voluntary Income
Donations 934 - 934 283
934 - 934 283
Total Total
Unrestricted Restricted 2025 2024
£ £ £ £
3 _Incomefrom Charitable Activities
Provision ofAdvice and Information:
Local Councils 41,193 - 41,193 105,133
Welsh Gov. SingleAdvice Fund and Advice Link 353,515 353,515 272,324
Energy 27,003 27,003 27,995
Housing Solutions 47,097 47,097 34,469
GwyntyMor 15,000 15,000 30,000
Other 50,705 50,516 101,221 65,710
Citizens Advice Costof Living - - 15,000
SPFCWC /Volunteering 382,681 382,681 32,465
Access partnership 22,050 22,050 22,050
WarmerWales 41,479 41,479 41,479
Windfarm funding 24,622 24,622
Moondance 49,849 49,849
91,898 1,013,811 1,105,709 646,625

Of the £646,625 received during 2023/24, £541,492 was Restricted funds, and £105,133 was Unrestricted funds. Included in Other total (12 month period ending 31 March 2024) of £65,710; Forces for Energy £14,201 / Veterans MAPS WellBeing £10,000 / BIP £10,440 /Clogaenog £12,715 / Winter Capacity £10,051 Included in Other total (15 month period ending 30 June 2025) of £101,221; SPEN £34,619 / Garfield Weston £7,5 Groundwork £1,000 / Adhoc £86 /Clogaenog £4,239 / MAPS WellBeing £10,000 / TNL Community £19,989 / Veterans £11,624 / Waterloo Foundation £7,500 / Burbo Bank £4,665

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Cyngor ar Bopeth Cylch Conwy District Citizens Advice Bureau

4 Other Income Total Total
Unrestricted Restricted 2025 2024
£ £ £ £
Bank Interest 6,797 - 6,797 468
Other Income 46,043 - 46,043 18,237
Total 52,840 - 52,840 18,705

Total Other Income of£18,705 during the 12 month period ending 31 March 2024 was all Unrestricted

5 Charitable Activities Costs

Charitable Activities Costs
Total Total
Unrestricted Restricted 2025 2024
£ £ £ £
Charitable activities
Direct Costs 63,939 816,519 880,458 475,727
Support costs (see below) 16,922 185,918 202,840 159,791
Total 80,861 1,002,437 1,083,298 635,518
Support costs
Salaries/management 11,145 104,475 115,620 77,555
Governance 872 15,040 15,912 11,731
Other 4,905 66,402 71,308 70,505
16,922 185,918 202,840 159,791

Support costs are shared overheads costs, shared on the basis of staff FTEs Of the 2024 total costs of £635,518, Unrestricted total was £96,834 and Restricted total was £538,684

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Cyngor ar Bopeth Cylch Conwy District Citizens Advice Bureau

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||||||||| |---|---|---|---|---|---|---|---| |6|Net|Income|or|Expenditure|for the|reporting|period| |15 months ending|12 months ending| |30-Jun-25|31-Mar-24| |£|£| |This|is|stated|after|charging:| |Independent|Examiner's|fee|2,220|1,800| |Operating|lease|costs|37,462|9,180| |Hire|of|office|equipment|4,017|880|

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7 Information about Trustees, Directors and Employees

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||||||| |---|---|---|---|---|---| |Aggregate|payroll|costs:|2025|2024| |£|£| |Wages|and|salaries|796,046|456,364| |Social|Security|costs|66,353|33,441| |Pension|costs|25,932|12,790| |Total|888,331|502,595| |The|average|number|of employees|was:|18|

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The charity considers its key management personnal comprise the trustees and the Chief Officer, and Manager. Total emoluments, including Employer's pension contributions and Employer's NI, of key management personnel were £130,197 (15 month period to end June 2025) (2024: £92,548 for the 12 month period ending 31 March 2024)

No employee received remuneration of more than £60,000.

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2024 - £nil).

9 Pensions

The charitable company enrols staff in a defined contribution pension scheme administered under auto-enrolment regulations. The pension cost charge for the year represents contributions payable by the charitable company to the fund and amount to £25,932 (2024: £12,790 ).

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Cyngor ar Bopeth Cylch Conwy District Citizens Advice Bureau

10 Debtors - amounts falling due within one year Debtors - amounts falling due within one year
2025 2024
£ £
Accrued Income 8,778 29,621
Prepayments 3,225 10,284
Trade Debtors 10,963 5,000
Other Debtors - 5,000
22,966 49,905
11 Creditors -amounts falling due within one year
2025 2024
£ £
Trade creditors 17,160 14,439
Social security and othertaxes 23,383 3,809
Accruals & Deferred Income 149,028 142,812
Other Creditors - 15,646
189,571 176,706
12 Deferred Income
At 1 April 2024 Movement Deferred At 30 June 2025
£ z z£ £
DeferredIncome 127,307 -127,307 114,729 114,729

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Cyngor ar Bopeth Cylch Conwy District Citizens Advice Bureau

13 Restricted funds
Ddidlite
31/03/2024 at
Balance INCOMING OUTGOING’RANSFERS 30/6/2025
£ £ £ £ £
Access Partnership 22,050 (21,992) (58) -
BrenigWindFarm 15,872 (14,924) (948) -
Burbo Bank 4,665 (6,121) 1,456 -
Clogaenog 4,239 (3,313) (925) -
Energy projects (incl EAP) 27,003 (18,927) - 8,076
GYM Comm Investment 15,000 (10,565) - 4,435
HS 47,097 (48,254) 1,157 -
MAPS Wellbeing Forums 10,000 (7,944) - 2,056
Moondance 49,849 (53,443) 3,595 -
Claim Whats Yours 75,600 (75,601) 1 -
SAF CF 171,830 (1:77;752) (78) -
SAF Debt 71,929 (71,963) 33 -
SAFWB 34,156 (34,192) 35 -
SAFCWC 159,971 (159,405) (566) -
SPFfunding 222,710 (221,175) (1,535) -
TNL Community Fund 19,989 (20,128) 139 -
Veterans Foundation 11,624 (11,723) 100 -
WarmerWales 41,479 (41,182) (297) -
Windfarms 8,750 (9,833) 1,083 -
- 1,013,811 (1,002,437) 3,192 14,567

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Cyngor ar Bopeth Cylch Conwy District Citizens Advice Bureau

The following projects are funded to deliver services to meet specific client group needs:

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||||||||| |---|---|---|---|---|---|---|---| |31/03/2024|Balance| |Balance|INCOMING|OUTGOING|TRANSFERS|at|30/6/2025| |fi|A|£|£|3| |SAF|Specialist|106,086|-106,154|68| |Community|Focus|171,830|-171,752|-78|-| |Brenig Wind|Farm|15,872|-14,924|-948|-| |Burbo|Bank|4,665|-6,121|1,456|-| |Clogaenog|4,239|-3,313|-925|-| |Energy|projects|(incl|EAP)|27,003|-18,927|-|8,076| |GYM|Comm|Investment|15,000|-10,565|-|4,435| |Housing|Solutions|47,097|-48,254|1.157|-| |MAPS|Wellbeing|Forums|10,000|-7,944|-|2,056| |Moondance|49,849|-53,443|3,595|-| |Claim|Whats|Yours|75,600|-75,601|1|-| |TNL Community|Fund|19,989|-20,128|139|-| |Veterans|Foundation|11,624|-11,723|100|-| |Warmer|Wales|41,479|-41,182|-297|-| |Windfarms|8,750|-9,833|1,083|-| |-|609,081|-599,865|ae be|14,567|

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14 Commitments under operating leases

Minimum lease payments under non-cancellable leases fall due as follows:

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|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|£| |Within|one year|25,409|12,384| |Within|two|and|five|years|97,676|59,472| |Later than|5|years|16,681|9,360| |139,766|81,216|

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The reporting period is 1st April 2024 to 30 June 2025 (15 months) The comparative reporting period is 1st April 2023 to 31 March 2024 (12 months)

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Cyngor ar Bopeth Cylch Conwy District Citizens Advice Bureau

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |15|Movement|in|Funds| |At|1|April|Net|At|30 June| |2024|Movement|Transfers|2025| |£|£|£| |Restricted|Funds:| |Advice|services|-|11,374|3,192|14,566| |-|11,374|3,192|14,566| |Unrestricted|Funds:| |General|fund|213,709|64,811|(3,192)|275,328| |Total|Funds|213,709|76,185|-|289,894| |16|Reconciliation|of|net|movement|in|funds|to|net|cash|inflow from|operating|activities| |2025|2024| |£|£| |Statement|of|Financial|Activities|:|Net|movement|in|funds|76,186|30,095| |Adjustments|for:| |Decrease/(increase)|in|debtors|26,939| |Increase/(decrease)|in|creditors|12,865| |Net|cash|(outflow)/inflow from|operating|activities|115,990|30,095|

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17 Related Party Transactions

There were related party transactions between Cyngor Ar Bopeth Conwy District Citizens Advice and Citizens Advice (National Association of Citizens Advice Bureaux) during the year. The charity paid £7,159 to Citizens Advice in membership fees and to cover the cost of insurance, financial support, and information services (2024: £6,924).

No amounts were outstanding at the year end.

18 Taxation

The company, being a registered charity with minimal trading income, has been granted exemption from corporation tax under Section 505 of the Income and Corporation Taxes Act 1988. No provision for taxation has therefore been made in these accounts.

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