Sudbury & South Suffolk Citizens Advice Lirniled
(a company lirnited by guarantee)
Unaudited Report & Financial Statements
for the year ending 31 March 2025
Charity number: 1123466
Company number: 06051096

Sudbury & South Suffolk Citizens Advice Limited (a company limited by guarantee
Unaudited Report & Financial Statements for the
ear endin
31 March 2025
Page
Report of the trustees iinrlLiding Directors, Report) far Ilie year eliding 31 Marcl) 2025
Indeperident examiner's report lo the Irustees for the year ending 31 March 2025
Slalemenl of financial activilieq linrluding income arid expendilLJre Ar.countl for the year ending
31 March 2025
Balance sheet as at 81 March 2025
10
Notes to the financial slalemenls
11

Sudbury & Soulh Suffolk Cltlz8n$ Adv1¢• Llmlt•d
Re
ort of the trustees
includin
Directors. Re
ort
for the
ear endln
31 March 2025
The Tru$tg0s (who are also th• Directors of the Company for the purposes of company18w} are pleased to present
Iheir annual directors. report together with the finaricial ststemenls of the charily for the ye8r ending 31 M8rch 2025
whlch are also prepared to meet the requirements fcr a directors, raport and accounts for Companiés Act purposes.
The financial statements eomply with the Charities Act 2011. the Companies Act 2006. the Memorandum and
Articles of Association, and lh8 Charities Stst8m6nt of Recommènd8d Practi￿ I'charities SORP") (applicable to
charilies prepawing their accounts in accordance with the Financial Reportlns Stand8rd appll&ablè In the UK and
Republlc of Ireland; {FRS 102) Issued In October 2019.
CHAIR'S REPORT
OWECTNES AND ACTivrriES
Objecilves and alms for the publlc benafit
The principal objectives of the charity, as set out in the Artides of Association. are to:
-Promote any charitsble purpose for the public benefit by the advancement of education, Iho prole¢tlon and
pre$aNation of h88lth and the rèllef of pov•ty, $ickne$$ and distr6ss In particular, but without limitation, for Ihe
benefit of the community in Sudbury and surroundlng areas".
The board confim that they have referred to the guid8nee contsined In Ihe Charlty Commlsslons general guldance
on public benefil when reviewing the charity's aims and objectives and in planning fu1U￿ activities. The charity
carries Out thes8 objectives through the invofvement of our staff and volunteers in a very wide range of activities
reflecting the many kinds of issues that Irouble members ol the community on a daily basis.
Slgnlflc8nt actfvltl
We provlde free. Sndependent, confidential, and impartial advice to everyonè on thelr problems. rfghls and
responsibilities across a range of topics that gxtgnds across 18 classrfications and more than 250 sub-
classrfiGation5. Thesg inGlude benefits. Gonsumer issue5, debt, disGrirnination, ompk)yment, family and
relationships, health, housing, immigratitin, and legal issues.
Our experience 18 that rnany clients In difficulties are facing several Issues that are connectsd and need resolutlon
together. So, we continue to 5UPPOrt our clients with advice and guidance until all their problems are resolved or
they have a clear pathway they can follow.
The beneflts of our support extend beyond the pra¢tlcal resolutlon of ¢llenls' Issues lo thelr peace of mlnd and
significant health and w811-baing improvèments. National research shows Ihis brings measurable fiscal benefits Ènd
wider gains In social and economic terms.
PERFORMANCE AND IMPACT
The Board is pleased to report that we sustained our economic benefit to our community during tho past financial
year.
In 2024125, our advisèrs helped 2,066 Clients resolving 10,444 of thelr Issues. £58.935 of direct financial help to
cllents and £1.100.000 debts written off and income galned.

Sudbury & South Suffolk Cltizens Advice Lirnitod
ort of the trustees
includin
Directors. Re
ort
for the
ear endln
31 March 2025
LOOKING AHEAD
The B08r<l conlinues to focus on the financial stabllity of the organi$atlon 8longside 11$ ablllty to increase our reach
in th8 community.
Our intention last year had bè8n to launch a corporate fundraising programm8 lo supplemenl our historic
fundraising channels. However. thi3 init181ive had to be delay8d whilst we rebuilt our Trustee numbers following the
last AGM.
As we now have greater resource in place. wè are actively planning lo re-launch ihis initiative in quarter 4 2025,
with clear financlal targets In place over the next 3 financial years. agalnst which we can benchmark our progress.
We are also Conscious Ihat accelerated devolution is on the Govemm8nt's aggnda for Suffolk and we will have a
elear&r idea of the shape of this policy later this year. Consequently. we will continue to V￿rk closely with partners
and stakeholder$ to ensure that any risks are appropriatsly managed.
PRINCIPAL FUNDING SOURCES
The charity 18 principally funded by grants from varlous bodies d8tailed in thè reports and accounts.
Th8 charity did nol have any borrovhngs from elther 8 provider of funding or other sources Jt the Balance Shoet
date.
OUR THANKS
We arè 8xlremely grateful lo our many gUPPOrters for Iheir funding (the full list of whom can be found on page 17 of
our Impact Rèport 2024125> and e8peelally the Babergh Di81rlct, Town and Parish Counclls, Suffolk County Council,
and the Natlon81 Lottery. We appreciate thelr ￿nfldenc6 in what we do, and the in¢rea$ing fLJndlng horizons some
of them are provlding. We are committed lo worklng wlth them on reach and engagement wlth our communlty and In
811iance with other Citizens Advice organisations across Suffolk.
Our staff and volunloers are the ¢ornerslone of our work. On behalf of the Trustee6, they all hav• our gr8al88t
respect and sincere thanks.
On 31 st October 2024. we also saw our long-standing Chairman, Alan Braithwaite, retire from tha Board. His
dedic8tlon and $8rvice over the years has been invaluable. leavin9 a legacy from which the org8nl$ation is well
structurèd to move forward Into the future. On behalf of the Trustees, we would Ilke lo wish him an enjoyable and
well deserved retiremgnl,
RESERVES POLICY
Th8 directors believe that Sudbury & South Suffolk Citizens Advice should set a$id8 financial res8rves as part of
healthy manag8m8nt and operation for two particular reasons.. to ensure that it can contlnue lo operato and m88t
the needs of clients In the event of a cessation or inlarruption of part of its funding and to 8nsure contractual
commitments are met should contracts need to be terniinated In the ovÉnt of on9olng risks acluallsing.
Under the agreed Reserves Policy £188,023 are Set aside within unrestrlctsd reserves.

Sudbury & South Suffolk Cltlzens Advice Limited
Re
ort of the trustees
includin
Directors. Re
for the
èar endin
31 March 2025
RESERVES POLICY Continued
In addition to the above. the organisalion will maintain re3tri¢ted ￿SerVeS where furKls are restricted by the donor or
funder and eAnnot be us8d for general purposes.
At 31 March 2025, tolal unrestricted re8arv8s were £207.47312024: £224.941} and reslrided funds were
£nil (2024= £nll}.
REFERENCE AND ADMINISTRATNE DETAILS
Charlty name.. Sudbury a South Suffolk Citizens Advice Llmited
Charlty number: 1123466
Company number.. 06051096
Prineip81 office and registered offic8: Keyse House. Acton Lane, Sudbury, Suffolk, C010 1QN
Our advlsers
IrKlependent examiner:
Moore Graen Chartered Accountants 22 Friars Street, Sudbury, Suffolk, C010 2AA
Bankers:
Lloyd8 Bank PIC 30 Markal Hill, Sudbury, Suffolk, C010 2EL
Oir•¢tor* and truste•$
Tho dlrectors of the charltsble company (th8 ¢harlly) are Its trust8gs for th8 purpose of eharlty law. The trust888 and
officer8 8gwving during the year and slnce the year gnd were as follows=
Paul Sweony (co Vlce£hair)
Mr Plers Rob&rts (co Vlce-chalr)
David Watts (Trustee>
Sarah Bartlett (Treasurer)
Robert Pieczka (Trustee) - appolnted 16.10.24
Joshua Thomas (Trustee) - appointed 16.07.25
Mark Sones (Trustee) - appointed 16.07.25
Nicholas Jervis (frustee) - appointed 16.07.25
Richard Oliver (Truslee) - appointed 16.07.25
Mr Matthew MArtln - rèsigned 29.05.25
Alan Braithwait8 <Chair) - rasigned 31.10.24
Janice Osborne ITru¥te8) - resigneé 17.10.24
Marlin Royal (Trusteel resigned 16.10.24
Riham Aboushousha (Trustee) - resigned 16.10.24
Chlef offlcer:
Colleen Sweeney

Sudbury & South Suffolk Citizens Advlce Limited
Report of the trustees
includin
Directors. Re
ort
for the
ear endin
31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Gov?rnlng docum•nt
Sudbury & South Sufftilk Citlzens Advica Limited Is 8 charitable company limited by guarantee, incorp)rated on 4
April 2008. The Company is governod by its Mgmorandum and Articles of Association. In th& event of the ¢ompany
being wound up every m8rnber (including members who Geas9d to be members wllhln one year prior to such
winding up) would be required to rnntribule to the ¢ompAnYs assets an amount not exc8eding £1.
The company is a registèred charity with the Chanty Commission.
Trustee recrullment and appoinljnont
Trusteès A￿ éither initially co-opted by the Trust&e Board and then elected lo the Board at an Annual Gener81
Meeling within three years of Cowoplion or, altgrnativoly, el8Ct8d dlr8Ctly at an Annual G8n8ral Me8ting. The charity
seeks nominalions for trustee vacancies in regard to having the need to have a broad mix of skills and experience,
Trust•• Inductlon and tralnlng
New trustees are briefed on their legal obllgatlons un4er charlty and company law, the content of the Artides of
Association, the committee and décision-making processes, tho stratogic businass development plan and ￿ent
financial pgrformance of the ¢harity. They elso meet key employees, volunteer6 and other trustees. Trust8es are
encouraged to attend appropriate 8xtemal training events whera Ihese wlll facilitate the undgrstanding of thgir role.
Organllatlonal slru¢tur•
The trustee board is responsiblo for setting the strategic dlrectlon of the organisation and the pollcy of the charlty.
The trustees carry the ultimate responsibility for th8 conduct of Sudbury & South SLrffolk Citizen8 Advice Limited
and for ensuring Ihat the charity satisfies ils legal and contractual obligations. Trustees meet quarterly as a
minimum. and deleg8te the day-104Yay operation of the organisation to a paid chlef officer. The Irustee board is
independent from management. A ragisler of members, interests is maintained at the registsred office and is
available lo the public.
R•lal•d partles and co•paratlon wtth othèr organisations
Sudbury & Soulh Suffolk Citizens Advice Lirnitèd is a member of Citizens Advlce, the national associalion lor the
itizens Advice service. From Aprll 2015 Cltlzen3 Advlce Bureau became kn¢)wn as L¢xal Cltlzens Advlce (LCAI.
The charity also cooperates and liaisas with many other advisory services, local charities, trusts and social seNices
departments on ￿half of clients.
Pay poll¢y for senl¢x $l•ff
The directors considor tha board of dir8clors, who are the Trust's trustees and the chief officer, the key
management personnel of th8 charity in charge of dlrectlng and controlllng, running and operating the charlty on
day4trday basis. All directors give of thgir timg frg8ly and no dirKtor r8c8ived remuneration in Ihg y94r. Detalls of
directors. expenses and related paty transadions a￿ disclosed In note 15 to the accounts. The pay of the senior
slaff is reviewed annually and nomally increased in accordance with avemg8 èarnings. In view of the nalure of the
charity, the directors benchmark against pay18vels in the public sector.

Sudbury & South Suffolk Citizons Advicé Limited
Re
ort of the trustees
includin
Dlrectors. Report
for the
ear endin
31 March 2025
Audlt proc•88
The charitable company is annually audited by Citizens Advice using a Performance and Quality Framework. Every
three years Ihe LCA recewes a full audit to ensure compliBnc8 with the Advice Quality Standard (AQS) and thé
MDn8y Advicg Service Debt Ad%ryc& Quality Frdmework {MASDAQF).
The Redlknb8rtY8llow and Green (RAYG) scoring system is used to mark each of the five key ar8as: Quality of
Advice Assessment.
Client Experience- People bAanagement: L9ad8￿hip.
Financial H￿1th Monitoring.
Quality ofAdvice Assessment - every quarter the LCA self-assesses a selection of cases which are then checked
by a Citizens Advice Buditor for the quality of the self-8ssessment and quality of advice.
Client Experience - a selection of clients is contaGted by email or text after the advice proG6ss to assess their
satisfaction with th8 service and the advi￿ provided.
People Management - an annual sutvey is sent to all staff and volunteets to ask pgople about their experiences.
Idenlify whavs working w811 and see where Improvemenls can be made.
Leadership - the Tru5t88S annually self-assass how well the charfty Is run and wheth8r it is dellvertng good quality
services. The sell-assessment is checked by an auditor Irom CitiZ8ns Advice.
Financial Health - quarterly financial reports are provtded lo CItIz8ns Advice which are assessed against the budget
and the Reserves Policy. A comparison is provided against LCA in the family group.
Rlsk management
The board has a formal risk management policy. The principal risks to which the charity is exposed have been
Identified arHI approprlate controls are in pl8ce lo provlde reasonable assurance against fraud and error. To this erKI
the board has put in place a docuTnented formal risk assessm8nt which is reviewed and updated on 8 ￿ular
basis.
Trusteos. responsibilities In relation to the financlal ststomonts
The charfty trustees (who are also the dire¢tors of the charity for th8 purposes of company law) ar8 responsible for
preparlng a Trustees, Annual Report and financial statements in accordan¢8 Wlth applicable law and United
Kingdom Accountlng Standards (Unit8d Kingdom Generally Accepted Accounting Practice). The report and
accounts have been prepared in a¢¢ordance wlth the provisions in the Companles Act 2006 ielating to small
compani8S.
Company law requires the charity trustees to prepare financial statements for each year which give a true and fair
view of the state of affairs of the charitable company arbd of the incoming resources and application of rèsources for
Ihat period. In preparing the financial statements, the trustees are required to..
. Select 5Ultable accounting policies and then appty them consistently:
. Observe the methods and principles in the Charltles SORP.
• Make judg8ments and estimates that are raasonable and prudent:
Stale whether appliGabl8 UK accounting stsndards have b8en followed, subject lo any material departures
dlsdosed and explained in the financial ststements,. and
Prepar8 the financial statemenis on the going concem basis unless it Is inappropriate to presume that the charity
will conlinue in business.

Sudbury & South Suffolk Citizens Advice Limited
ort of the trustees
includin
Directors. Re
ort
for the
ear endin
31 March 2025
Trustoes. r•sponslbilities In relatlon to Ihe financial stalomonts - continued
The trustees are responsible for keeping adequate accounting rewrds thal disclose wilh reasonable accuracy al
any time the financial position of the chaiity and to enable them to ensure that thè financial statements comply with
th6 Comp8nSes Acl 2006. They are also responsible for safeguarding the assets of the and hencè taking reasonable
sleps fDr Ihg prgvenlion and detection of fraud 2nd other Irregularities.
Thè trust88s are responsible for the maintenance and intsgrity of the COTporats and finan¢i81 information included
on the charilable Company's website, LegislatSon In the United Kingdom governing the preparation and
dlssemination of financial statements may differ from1ogl$latlon In othèr Jurfsélctlons.
The trustees, annual report was approve(l on 1st Octobèr 2025 and signed on behalf of the board of trustaos.
Paul Sweeny
{co Wic8 Chairl Trustee
18t Octobèr 2025

Sudbury & South Suffolk Citizens Advice Limited
Inde
endent examlnerfs re
ort to the trustees for the
ear endln
31 March 2025
I report lo the charity trustees on my examination of the accounts of the Gornpany for the year ended 31 March
2025 which are sel oul on pages 9 to 21.
R•8pon81blllt108 and ba818 of roport
As the charity trustees of the company (and also its directors for the purposes of company law) you 8re responslble
for the preparation of the accounts in accordan¢e with the requirements of the Companies Act 2006 (Yhe 2006
Act,).
Having satisfied myself that Ihe accounts of the Company are not required lo be audited under Part 16 of the 2006
Act and are eligible for independent examination, I report in respect of my examination of your Companys accountg
as carried OLrt under s8Ction 145 of the Charities Act 2011 {'the 2011 Act.). In carrying out my examination I have
follcNied th& Directions giverb by Ihe Charity Commission under section 145151(b) of the 2011 Act.
Indepèndent examinerfs Statement
I have completed my examination. I confirm thal no matters h8ve com8 to my attention in connection with th8
examirbation giving me cause to believe that in any material respect:
1. accountlng records were not kept In respect of the company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records,. or
3. the 8¢counts do not ¢omply with the accounting requlrements of secllon 396 of the 2006 Act other than any
requSrement that the accounts give a Irue and falr view, which is not a matter consldered as part of an independent
examination; or
4. the accounts have not b88n pr8P8red in accordance with the rnethods and principles of the Statement of
Recommended Practice for accountln9 and reporting by charities [applicable to chariti88 pr8paring their accounts in
accordance wlth the Flnancial Reporting Standaré applicable in the UK and Rapublic of Ireland (FRS 102)].
I have no concems and have come a¢r05s no other matters in connection with the examination to which altention
should be drawn in this report in order to enable a proper understandlng of Ihe accounts to be reached.
Signed..
Vlnc8nt Chandler FCA FCCA
Instltute of Ch8rt&red Accountants in Eng18nd and Wales
Moore Green
Chartered Accountants
22 Friars Street
Sudbury
Suffolk
C010 2AA
Date..

Sudbury & South Suffolk Cltlz•n8 Advlc• Llmlted
Statement of financial actlvltles
Includin
Income and ex
nditurg account
for the
ar èndin
31 March 2025
2025
2024
Unrestrlcted R•strbct•d Total funds T*x*I funds
fund$
lunds
Notg
In¢om•
Grants and donat'on$
Other charflablB activiti85
Invesltnent IncLYn8
Totql Ine¢)m•
1D8.e45
478
4,538
13&167
243,812
478
4.538
209,936
99
4,319
EXp•r￿11￿r•
ChantabF8 activiti8
TDt•l •xp•ndltur•
111.188
111 18
266.296
265,802
265 802
In¢om•lloxpondtur*} fty th• y•*r
Transf￿ b•iwoon tsnds hrth• y•*r
N•t mw•m•nt In fund$ f•rth• y•v
2,473
19.941
119,9411
19.941
117.4081
151,4481
21
R•EonclHatlon of
Total luThJ8 brou9ht for¥wrd
T•t•l ¢arrled lorww
224,941
207 473
278 389
207 473
Thg 8ts1gmont of finwncS01 xlMIS•8 Incl￿•8 all and Ic4866 recog￿Sed In Incorn• and •yndltur• dthvos Irtyn
conllnulng a¢liviti88.

Sudbury & South Suffolk Citizens Advice Llmlted
Balance sheet as at 31 March 2025
2025
2024
Note
Flxed assets
17
6,091
9,137
CuTh•Trt assets
Deblors
Cash al bank and in hand
Total current a850ts
12
510
715
276,617
277,332
228.081
228,591
Llabllltlo$
Creditors: amounts falling due within
year
Not Currènt assets
Total as8•ts l••s current Ilablllll•s
Credltorn: amounts falling due after more
than one year
Net a¥sets
Funds of tho Gharlty
RestriGt8d fund8
Unrestricted funds
Total charity funds
13
{27,209
201,382
207.473
(61,S28)
215,804
224,941
207,473
224.941
14
207,473
207,473
224.941
224,941
For th8 year ending 31 March 2025 Ihe ch8rity was enlilled to exemptlon Irom audit under
section 477 of the Companies Aci 2006 r818tlng to small companies.
Dlrectors, responsibilltles.,
- The membors have not required the company lo obtain an audit of tts financial stalemenls for the
year in question in accordance with seC￿n 476;
- The director5 acknowledge their responsiblllties for comptying with lh8 reqU￿ementS of the Acl with
respect to accounting records and the prepardtion of financial stal8ments:
- These financlal siatements have been prepared in accordance with the provisions appllcable to
companles subject to the small companles, regime:
The notes at pages 11 to 21 fonn part of Ihese accounts.
These financi81 statements were approved by ts board of trust￿ and authorised for issue on 1st
October 2025 and ar8 signed on behalf of Ihe board by:
P Sweeny (co£hair) Trustee
S Barllett {Treasurer) Trustee
-io-

Sudbury & South Suffolk Cllizens Advice Limited
Notes lo the Flnancial Statsm8nts
1 Accounting polieles
Tho principal accounting policies adopted, judgements and kgy sources of ¢stimatlon uncertalnty in Ihe
proparation of the financial slatement$ are as follows.,
Basls of prnparatlon
The finaneial statemenls have bèen prepared in accordance with the Charities.. Slalemont of Recommended
Piactice {applicable to Gharities preparing their accounts in accordance with the Financial ReF￿rtIng Standard
applicable in the UK and Republic of Ire18nd IFRS 1021} (issued in October 2019) - (Charities SORP (FRS
102)), the Financial Reporting Standard applicable in the UK and Republic of Ir8land (FRS 1021 and Ihe
Companies Act 2006.
Sudbury & District Cit12ens Advice meats the definition of a public benefit entity under FRS 102. Assets and
118blllties are inltlally recognlsed at hlstori¢al cost or transactlon value unle88 Otherwlse ststod in the relovant
Èccounling pollcy note($}.
b Golng toncom
Th& accounts have been preparèd on the golng concem basis and the trustees ￿lIeVe that no mat8rl81
uncertainlies 8xlsl. The trust&9s have ¢on$id6red the level of funds h81d and th8 expected income and
expertditure for the next 12 months when authorising thasè financial 8lat8ments. The budgeted Income and
9xpenditure are Sufflciènt vAth the level of reservos lor the charity to be able to contlnue as a going concam.
Fund •¢eounllng
Vnreslrlcted funds are avallable for u8e at the dlscretlon of the trustses to lurth8r any of the tharltys
purposes.
Designated lurNIs are unreslricted funds earmarkgd by th8 trustees for particular futurn projècl or
ommltment.
R8strictgd funds are subJ'ect9d to reslriclions on their oxpanditurfr declared by the donor or through th? lerm8
of an appeal and fall into one of two Sub￿laSseS.. ro$tricted income funds or endowment fijnds.
In¢omo
All Income 1$ Included In th8 8taternenl of financial activllies when enllt18m8nl has passgd lo the charity,11 is
probable that the economic benefits a8soclal8d with the transaction wlll flow to the charity and the amount
an b8 reliably measured. Th6 fdlowins 5pe¢tfic policies 8r8 applied to particular Categ￿leS of income:
in￿rne from donations or grants is recognised when there is ovidence of entitlement lo th8 gift, receipt is
probable, and it5 amount can b& m8asured reliably.
- income from donatod goods 1$ measured at the falr value cf the good$ unles$ thls Is Impractical to measure
rellably. in which case Ihe velue Is derived from the cost to the donor or the estimated resale value.
- donated facilities and services are recognised in the accounts when received rf the valu¢ can be reliab
measured,.
- no amounts are included lor the coniribution of g8neral volunteers.

Sudbury & South Suffolk Citizens Advice Limited
Notes to the Financial Stalements
1 Accountlng poll¢les - continued
Expendlture
Expenditur8 Is recognise(l on an accruals basis as a liabilty is inwrred. Expendlture indudes any VAT whiGh
cannot be fully recovered. and is dassified under headings of the statement of flnanclal actlvltle8 to which it
relaies..
expgndilure on raising funds Inclué8S the costs of all fijndraising acliviti8S. 8V8nts, non-charitable tradlng
activili8s. and the sale of d¢nated goods.
eX￿ndItUre on charitable acllvitles includes 811 costs incurred by a charity in undertaklng actlvltles thal further
Its charitable aims for tha benefit of Its beneficiBrbe$, including Iho¥e support costs and costs relating to the
govemance of the charty apportloned to charitable actlvltles.
Operatlng lèa$e8
Lea88 payments are reccgnlsèd as an •xp•nse ov8r theloasg tgrm on a straighl-llne basls. The aggregate
bongfil of lease incentives is recognised as a reduction to expense over the lease term. on a straight4ine
basis.
g T•nglbl• as$•t$
Tanglble asset$ arg Initlally recorded at cost, and subsequantly stsl•d at cost le89 any accumulated
depreciation and impairmenl108888.
Dèpr•cl•tlon
Depr8ciÉlion is calculated so as to write off the cost or valuation of an asset,18ss its residual value. over the
usalul economlc lrfe of that ar￿et a6 follows..
Office equipmont. 25% - 33% Straight line
Imp•inn•nt of flxed assets
A ravlew for Indicators of impalnment Is carried out al each reporting dat8, With the r8covèrablè amount b61ng
estimated wh8f8 such indlcators exist. Where tho carrying value exceeds the reccverable amount. the assel
is impaired accordingly. Prior impairments are also reviewed for possible rèvers81 al èach rèporting dale.
Dobtors
Trade and olher debtors are recognized at the settlement arnount due. Prepayments are valued at the
amount prepaid.
k Cash at bank and In hand
Cash at bank and cash In hand includ8s cash and short tgrm highty liquld Inve8lm8nts wlth 8 short meturlty of
thrèè months or18ss from the date of acquisition or opening of the deposit or similar accounl.
Crodttors and provlslons
Creditors and provisions are recognised where the thariiy ha5 a present obligation resulting from a past event
thal will probably result in the transfer of fvnds to a third party and thè amount due to settle the obllgalion
bè measured or estimated reliably, Creditors and provisions are normally racognlsed at their $ettlgmenl
amount after allowing for any trade discounts due.
-12-

Sudbury & Soulh Suffolk Cltlzens Advice Limited
Notes to the Financlal Statements
1 Accountlng policies - continued
m Flnanclal instrum•nts
A financial asset or a financial liability is recognised onty when the entty becomes a party to the contraclual
provislons of the instrument.
Basie financial instruments are initially r8cogni8ed at the amount receivable or payJble including any r618t8d
transaction costs, un18SS the arrangement ronstttutes a financing transaction, where it is recognisad at lh6
prgsenl value of Ihe future payments discounted at a market rat& of intgresl for a similar debt instrumant.
Current assets and turrenl li8blllties are subsequently meosured at the cash or other consideratlon expecled
to bè pald or received and not dS$counted,
Debt Instruments are subsequently measured at amortised c¢81.
2 L•gal status of th• Company
The charity Is a company limilÈd by guaranleg. None of the trustees hav8 a beneficial interest in tho company.
All of th8 trustees are members of the company and gu8rant6e lo contribut8 £1 in the event of a wlndlng up,
3 In¢om• from don•tions and grants
2025
2024
Donations
Grants (note 4)
3.445
240,367
243,812
5,513
204,423
209,936
The income from donalions and grants w8s £243.812 {2024: £209,938) of which £108,645 was unrestricted
{2024: £98,853) and £135.167 restrlcted (2024.. £111,0831.
The Trusl benafit8 greatly Irom the invofvement and enthusiastlc support of its volunleets, delai16 of whlch aro
given in our annual report. In accordanee with FRS 102 and the Ch8rltl8$ SORP (FRS 102}, the econtsmic
contributlon of gon6ral volunteers Is not recognis8d in the accbunts.
4 Incom• from grants
2025
2024
Unro$trlct•d
Suffolk County Councll
Babergh DS$lrict Councll
Parish Council Grants
20,880
80,000
4,320
105.200
19.800
73,540
93,340
-13-

Sudbury & South Suffolk Clt128ns Jldvlc• LSmltod
Nolès to the Flnanclal Statements
4 Ifi￿rn• Irom con11n￿d
2025
2024
s￿lbury TO1￿ Cow￿11
Had*lgh TOty￿ CourKil
Sudbury K4unicip81 Charity
David & Jill Simpson Fund 240268
Sulfolk County Counol LcK81 W8Ware AB8iStanc• Scheme
SLtholk Ccmjnty Counul Incorn8 ￿8￿M85th3n Fund
Maurkon Furnj 222D46D
E & J Lggacy Fund 22204ec
SLfflolk Cornrnjnity Foundation. SuNi¥ing Winter Fund
Pgrgiter TrJ8t Fund12328211
Tho B•Trbèndlng Sch8mO
The Mrs L D Rope Third Chartlablo Tru$1
CJtlz*n6 Acfvl¢¢ Enwgy Ath'c¢ Progiamme
Natlonal Lott•ry CDmrnunily Fund 20231015
J A Grantrnakin9 Proprarnmg 24Q8478
Natlon81 Lottery Comrnur¢lly Fund 20251514
Babergh Dlstdd Courtil Cclnmunity Do¥0￿PMent
Baboryh Dlstrlct Cooncll Locallty AvArd$
N•tiono1 Lottory Comrnunily Fund 201e4774
Sulfolk County CcAncll- D•bt proloct
COQP Communlty C•r•8 Fund
W•Bt Suffolk Allranc•- SuFfolk and Eo8t Ewx ICB
Somphlr• tr19rngs. O•bl prolgct
Sulfolk Communty FouThdatlon- H￿**hOld Support Fund
7.000
1.300
1.000
5,000
40,000
11,000
8,500
1,200
7.000
26,040
1,000
1.000
1,000
3.850
1,176
1,226
4.587
262
10,000
1.000
2,353
307
14.509
723
12,372
11,667
322
25,382
499
15,873
2,484
3,000
28,100
750
135,167
111,Q83
T•t*l Grnnt•
240 367
5 kn¢om• frw •th•r Gh•rit•bl• •¢ll¥hl••
Vnr••vkt•d
Unr••trf¢i•4
fund•
2Q25
2024
FundMlslr¥J ￿en15
4T8
99
8 knv•*tm•rt In¢om•
UnTh￿rkI•d
UM••trlct•d
2Q25
2024
Bonk Int•rn•t ￿l¥•blO
-1

Sudbury & South 3uffolk Citizens Adv1¢• Llmlt¢d
Not•$ to the Flnancial Statemtnts
7 ENp•n4llur• on Gharltabl• adlvltl
2025
2024
sloff costs
W&Je8 and s8lane$
Siaff Iraining ond Ir8wI
207,930
5,981
213.911
204,889
209,529
Offl¢• S￿10
IT eguipm6nt sn(18upport
Offlctr aquipm8nt
Insuranc•
Pgyrdl and accounting fges
Po8t8Ge
Prfnting ?nd $t&llon¢ry
Tdephonè and communic•lon
8.691
7.020
32
2,283
4,788
637
2,575
3,388
2,156
22,879
2,569
2,203
3,288
3,142
22,533
Rgnl
15,34S
2,420
5.023
2,047
24,836
15,211
2.483
8.912
1.442
28,048
L￿h¢ and h
Ch•nlng ind rnalni•nan
a•Y•m*ne• co¥ts
lTra•pon¢J•nl •x•min•fs1*è8
ot￿r
1,>JO
550
1,750
199
1.399
Oth•r ¢w
Publiclty and promolion
PAI￿11*n¢0
Depr•Giabon
437
135
3,046
3,618
st8
32
3.046
3,596
Total •xp•ndFtur• on ¢h•rlt4bl• •¢tMtleB
265,802
8 N•1 lTrc•m•
N•t Incorn• 1$ sta￿ aftar ch$r9lng.'
2025
2024
DéprKlallon of t8n9Jbkn fix•d assot¥
-1

Sudbury & South Suffolk Citizens ￿VICe Limited
Notes to the Flnan¢lal Statement$
9 Ind•p•Trd•nt •xamln•r's f•
Ntst Ir￿)rne Is slatsd after chargln9:
202$
2024
F908 poyablo tc* th¥ I￿jepend8nl gxaminorlor ind¢pondont
min8titsn olth8 financial statsm8nl8
1.200
10 Empl•y•• Costs
The total slaff tijsts and ernployee banfrllts lor the yoor are anatysvd as lollo¥K'.
2025
21)24
Salarf•s and 50clal s•curlty Costs
Pen￿rt ertt>
202.013
S.917
207,930
199,176
5,713
204.889
The •vtsrngè headBount of 8mpltsye2ts during the yèai w•1 1412024,. 131
No ernployee r8c8ived emplEy8a b8nBfiIs ol more than £60.Ih)O during Iho yaar12024.. nil)
11 Tru#t•••' r•mun•r*Uon and gxpDnM
No tru$t¢o r•c•lvod any i•mun•ralbon durtng lh• ￿ar. Th• charty rolmburs•d iW$t¢o6 for
OXW19•8 durfn9 Iho an￿￿nI1￿ to £nil12024.' £nlll
12 D•btor•
2026
2024
Pryyrn•nts and o¢crued Incom?
$10
715
13 Gr•di￿r5. 4mouTrts falllng dub wlthln one wr
2¢)24
2023
AGcnJals and deferred Income
Creditor8
18.274
8,935
27,209
61,628
61,528
-16-

Sudbury & Soulh Suffolk Citizens Advice Limitsd
Notes to the Financial Statements
14 *Mlysl$ of ¢h4rlt•ble lund8
At 181
April 2024
Ngt
rMvèm8nt
In lunds
Tran$19r
belwwn
fvnds
At31st
Maich
2025
Unr•strlct•d fund¥
Go￿ra1 fur#ls
224,941
2,473
119,9411
207.473
R•strkt•d lunds
Sudbury T¢)wn Council
Hadhlgh Town Coundl
Sudbury ￿nIdpa$ Charlty
Suffok Ct)mmvnlty Found¥tion- Over 758
Suffolk C¢unly Council - LWAS
Suffolk Counly Council - IMF
Suffolk Community FOu￿ja￿.0ft- Benefits S￿¢1&11$1
Surrolk Community Foundation- s￿￿1ving Wintor
Suffolk Community FouThJ8tKin- A*Jvi¢9 for over 65$
The BelrierKling scheme - Cookery proieGI
Ropo Tru$l- Ban8fits Sp8ciall$l
CIUzen$ Advlu- &4P
Lolt•ry Fund- IT Equlpmoht
Suffolk Comrnunily Four•Jalon- Penslon Credit Awar?Tross
Lottery Fund- Comrnunlty DeVelopM￿l Project
8ab8rgh Di$lrieA Coun¢il- Community Dovelopmgnl Prol•¢l
Babgrgh Di8lricl Council- Office chairs
Lottery Fund- Debt project
Suffolk County Gouncil- Debt project
c(￿0p - Outreach W8lls Hall
c1t1z￿$ Advl¢•- Supporttrd Advlc6
S8mphlTP HomK- Oobi pr(1¢
Suffolk Community FourKlats'on- Household Sutwt Fund
17271
727
(141
14
17.2461
7.248
14,2081
4,208
<2971
17,4491
297
7,449
19,9411
19,941
Total fundB
17,468
207 473
-17.

Sudbury & South Suffolk Cftlzens Advlce Llmited
Notes to the Financial Statamonts
14 Anatys15 of charltablo fvnd$ ¢onllnuod
Incoming
rosourcgs
Resour
gxpgndgd
M¢)vement
In funds
UnTr$trl¢t¢41 lunds
General funds
113,661
1111,1881
2,473
R•¥trlct•d funds
Sudbury Town Council
Hadleigh Town Coundl
Sudbury MuThcipal Charfty
Sulfolk Communlty Foundatityi- Over 759
Suffolk County Council - LWAS
Sullolk County Council IMF
Suflolk Communlty Foundatlon- B•neftts Sp6clall61
Sulfolk Communlty FourKlgllon- Surviving Winler
Sulfolk Community FouThJallon- Advlté lor ovèr 656
The BèlrlèThJing Schgmg- Cookory prol•
Ropo Trust- Benefits S￿rAalist
Citi'zèns Adv•ce- EAP
Lottery Fund- IT Equlpm•nt
Suffolk Comrnunlty FoUThlat￿n - Per￿10Th Cr•dll Awareness
Lirttery Fund- Communty D•v0￿ment Pmjecl
Babergh Dl$lrfU Councll- Community Dev¢lownenl ProjeGI
Bab•rgh 0181ii¢l Counril- o￿l¢e chol[8
Lottery FuThJ- D9bt project
Suffolk C¢)uniy Coun¢ll- Oebl Pro￿
CO-OP- Outreach W9118 H811
CItIzgn6 Advl¢è- Supwrt*J Advice
Ssmphwo Homo8- Debt projèct
Suffolk Communlty Foundallon- HoU6¢hO￿ sUp￿rt Fund
17.000}
{2,027)
{1.0001
15,0001
140.0001
111,0141
(7271
40,CQO
11,C(N)
114)
I1.OC￿l
{2,3531
(3071
121,7551
17881
2.353
307
14,509
7B8
{7.246}
723
(7231
15.873
(20.0811
14,2081
(2.4841
13,2971
135,5491
750
1155.1081
3,000
28,100
12971
17,4491
135,167
119,9411
Total lunds
266 296
-1&

Sudbury & South Suffolk Cltlzens Advlce Llmltéd
Note5 to the Financial Statements
14 Anatysls of charbbl• funds Icomparatl¥•$l
At1$1
Apdl 2023
Net
movement
In furwjs
Tran5feT
b&￿￿￿n
funds
At 31st
March
2024
Unr•8trlct•d funds
Genèr81 funds
16,044
35A04
224,941
Restrict￿ funds
Suffolk Covnty Council - LWAS
Suffolk County Councll - IMF
Suffolk Communlty Found•llon- 8•rnfit$ sp￿10115t
Suffolk C<>mmunbty Foundab'on- Surviving Winler
Suffolk Community Foundatson- Advice over 659
The Bafd6￿lnu Sch6m&- Cookery project
Ropa Trust- Benaffls SF4clalSsl
CitIZ￿3 Advice- EAP
Lottory Fund- IT Equipmanl
Lottery Fund- Comrnunrty Dev•l*)prnent Prol•ct
Lottory Fund- Reaching Communltlo
Babèrgh Dl8lrkl Councll- Communlty Developmlnt Prol•¢t
Babergh Dislrlct CouncS1- Offleg th8
Suffolk Counly Councll - Laptop
Lottery Fund- Debt project
19,5701
9,S70
13,5501
10,000
110,0001
13,9071
11,1911
322
499
27,5081
135.4041
3,907
1,191
13221
14991
27,508
35,404
Total fund•
Incoming
ro$our¢o$
ReEourcei
expgnd¢d
Movement
In lund$
Unr•strlctsd funds
GtrMr81 fund6
113.971
1130.0151
116.0441
R•*trkt•d lund$
Suffolk Counly Council - LWAS
SLfflolk Counly Council - IMF
Sltholk Community FouwKlalion- Ben¢fil$ Specialist
Suffolk Community FouThlalion- SuNivlng Wlnt8r
SLfftolk Communlty FouThJation- Advice for ov8r 65s
Thg B•lri8ndin9 $c￿m•- Cookèry prol¥¢t
Rope Tru$l- eenefils Specialist
Crtizons Adklco- EAP
Lolt•ry Fund- IT Equipm9nt
Loltewy Fund- c[￿￿1￿V￿rtY Development Project
Lott•ry FurKI- Rgochlng C¢Mrnunl￿S
Babèrgh Di81iicl Cwn¢il - Community DevekI￿Ont Pr*cl
Bab&rgh Dlstrfcl Councll - Offlce chalrs
Surrolk Couniy Council . Laptop
Lotsry Fund- Debl proloct
26,040
126,0401
(1,0001
111.5701
{3.8491
{1,1771
11,2261
18.1371
12621
19.5701
3,849
1,177
4.587
282
10,&)0
12,372
13.5501
10,IJOO
112.3721
13,9071
112,8581
{3.9071
{1.1911
322
499
128,0071
135.4041
11.667
25,382
100,383
153,38PI
1135,7871
Total funds
214,354
265,8Q2
51.448
-19-

Sudbury & South Suffolk Citizens Advice Limited
Notes to the Financial Statements
15 Relatèd party transactlons
There have been no related party transactions in this or thp previous repor￿ng year.
16 Employèo hnoflt$ obligations
Tha Bure8u is a partScipatiDg employèr In Tho Pènsions TrusV$ Gn)wth Pban, which comprises Seriés I to
4. The plan Is fund6d and 18 not c¢)nlract8d out of the slata schemg. Sèri88 1 to 3 constitute a mulll-
employer pension plan, there thg assets are co-mingled fgr investment purposes. and benefits are paid
out of the plan's total assets. It is not posslble In the normal course of 8vents to Identify on a reasonable
and conslstent basis thè ghare of th9 underlying assets and liabilitles bolonging to individual participating
employers.
A full actuarial valuation for the scheme was carried out at 30 September 2020. This valuation shOv￿d
as$ets of £800.3m,118bililigs of £831.9m and a deficit of £31.6m.
Empbyers particlpaling in Series 1 and 2 of Growth Plan 8re belng required to makg addltional
oontrlbutions to h8lp to eliminatè this deflcil. Thè Bureau has nev&r partlcipated in these S8rles. Whi18t
unllkely, il cannot totally be njled out that such contrlbutlons may arfs6 in th8 future in respect of the
Bureau's past m6mbership Cf Series 3 of th& growth plan.
17 Tanglbl• fix•d a•60ts
Plant and
machlnery
Flxlur•s and
flttlngs
Cofflpu¢•r
equipment
Totals
Cost
At 1st Aprll 2024
Additions
At 31 $1 March 2025
34,603
8,g82
693
24,928
8,982
e93
24,928
34,603
D•preclatl•n
At Isl April 2024
Charge for the year
At 31st March 2025
8,982
451
16,033
2,968
18,999
25,466
3,048
28,512
8,982
531
Net book value
At 31st March 2025
At 31st Marth 2024
162
242
6.92g
8.896
6.091
9,137
18 Flnanclal commltment6
Total commllmgnts under non-rAncellable operating lèases are as follows:
2025
2024
Amounts due within one year
Amounts due b9￿en one and fv8 years
15,000
7,500
22.500
15.000
22,51)0
37.500
-20-

Sudbury & South Suffolk Citizens Advicé Limitad
Notes to the Flnanclal Statemenls
19 Contlngent Ilabllltlos
The Penslons Act 2011 relrospe¢tivgly altered the dellnltion of Series 3 of the Growlh Plan so that it
became cat8goris8d as a 'deflned benefit, arrangement. As such. it is antlcipated that empk•y8rs such as
the Bureau which partlclpaled in Series 3 will be liabk to meet a share of the defiGil on a buyaoul basls if
Ihey leave the Growth Plan.
The Bureau'8 estimated debi on withdrawal 8t 30th September 202415 £2,749.
The Buroau has not provid8(I for thi$ liabillty In th8s8 fin8nclal Btatemenl$ sin¢e It has no demonstrable
commitment to withdraw from the Gromrth Plan. If immèdlate withdrawal from the Scheme were lo be made,
then sufflclent cash reserves are held to settle the Gonlinggnt liablllty, wlthout Impacting on day-to4ay
opèrations.
20 Analy818 of a8$•t8 by fund lype
2025
Rèstricted
funds
Unr8Stri¢ted
funds
Tol81 funds
Flxed assets
Debtors
Cash al bank ond in hand
Creditors.. amounts falling due wllhln one year
Not assèts
6,091
510
210.447
9,575
207 473
6,091
510
228,081
27,209
207 473
17,634
17,634
2024
R8slricled
funds
Unrestricted
nds
Total funds
Fixed ass8ts
Debtor8
Cash at bank and in hand
Credltor6: amounts falling due within one year
Nel ass•ts
9.137
9,137
715
276,617
61,528
224 941
715
52,984
53,699
223,633
7,829
21 Tran$f•r b•tWo•n funds
A fund6T can specify tha activities for which a donation Of grant can be used. In these instances, the funds
received ar8 restricted funds. Where funds are re¢¢lved for a specific project and costs of that project
exceed funding received the deflclt 18 made up by a transfer from unrgstricted rns8N88 to restrided
ro$orws.
-21-