Charlty rpglstrotlon number 1128367 CoMp￿Y r8gistratlon ntsrn￿r 06783496 (England and Wal•sl CITIZENS ADVICE CHESHIRE WEST ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 CITIZENS ADVICE CHESHIRE WEST LEGAL AND ADMINISTRATIVE INFORMATION DrMaxHG (knffrey Hope-Te Gillian L Conway Bever*y E St¥cer Andrea J DtsJd¥ Kèvin Barry Boyd B Hope MargaretAJlan Thorna$ Bng98 St￿httn Mil Debrt Hcwih IAppointod 28 Septornbgr 20231 IAppointod 28 September 20231 IAFvointed 19 S8piemb8f 20231 IAFW'nled 12 ￿)￿rnber 20241 S•nlor manag•m•nt Jason J Bishop IChS8f Exer#Jbv•l Nickl B&rg IHgad of Par¥)￿1 Neil Jon•s IHg8d of Opera￿.0￿8} Charlty numb•r 1128367 Company numb•r 06783496 R•gl*t•r•d offl¢• The Drumbor Wtn8ford CWI 1AD Audltor Xelnadln Audh Lirnrte4J 2 Hllliarils Cwrt Chester Busin¢¥B Park Che5t¢r Cheshirè CH4 9QP Bank•rn CAF Bank 25 lQ'ngs HIIIAvenuo Kings Hill Kent E194JQ CITIZENS ADVICE CHESHIRE WEST CONTENTS Pag• Trust•&s' tgport Ind•pendent audltofs rn 10-12 Statement Of financ4al activill&s 13 Balanee 8he8t 14 Stat•mnt olcash 1S Notes to fin￿nd￿ Slat0m8nts 18-28 CITIZENS ADVICE CHESHIRE WEST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORTI FOR THE YEAR ENDED 31 MARCH 2024 The trust8e3 PTes&nt Ih8w rewl and fina￿￿ ¥tstements for Ihe year end8d 31 March 2024. The finanual sta18menl$ ha￿ been prep8r*d in accordanr* wrfh the ac£ountiro Oicies sat out in note 1 to the rinancial statements and coM￿Y wrth th8 tharitys gov&rniThJ f1LKumenl. Ihe Cornpanies Act 2006 8ThJ 'Accounbng and Reporting by Charrtiès". Ststem&nt of R￿rnM8nde￿ Prathice applKaNe to charibes preparin9 their accounts In accordanee wth the Flnan¢ial Reportir4J Standard appkcablè in Ihg UK and Rgpublic ol IrèJ8nd IFRS 1Q211gffective 1 Janulry 20191.. Obj￿11¥•• and •ctlvltl•s Crtlzens Adviee cheshi￿ W981 was èstsb&shed In JanLtary 2CK)9 aThJ h 8 o)mp8ny limited by guarantsg. tts ¢haritab18 obiecls, as set out in the 8rbcl8s 0188s￿Ial￿. arg to prornole any charrlable Purp￿ for Ihg public bgnofft by thè ￿1Vanc*M•nt of odu￿tth. the prglection and preservalkjn ol and the r8th•f of FX)V8rty. sickng3s and di8tr8s8. Th• charity's oblactN98 818 prcfflotgd In variou$ wa￿. bul primarity by th8 p￿S1)n tsf Clttrens A0￿c8 $8rvlc8s and outlets suppl￿n￿ a freg. Ind•p8nd8nL confidential and Irnp8r￿aI 8eMca of ath•. infom)abon ond coun68ning for th• Pub￿¢. 0ffl¢o lo¢atlon8 durlng 2023r24 Full4lm• offic•• 8luecoal Square Upper Northgat• St Chester CH14EE Wyyern House IHead Office) Thè Dwrnber Win8ford CWT 1AH Communlty-b•••d a•rvk•• Ch••t•r W•sl•y M•thodl•l C•ntr• 8 St John Sl, Chester. CHI 1DA DIAL W••t Ch•¥hlr• Dlal Hous•, Harnifton ￿. Chesl•r CH12BH No71 Cr1818 eontr• No. 71 St Anno Str8¢L Chest8r. CH13HT Th• Port•1 Wèllington Rd, Elle¥rr￿￿ Port CH65 OBA Holy Trinbty Chur¢h BlacoTr Norrfs Road. Blacon, Chester, CH15DZ Matth•w Hènry Chureh Blacon Nevln Rd. Blacon. Chester CH1 5RS Lach• Communlty C•ntr• Hawihom Rd, Chester CH4 8HX Salv•tion Army. E11•5rn•rg Port Whitby Rd, Whrtby, Ell&smere Port CH65 6RS CITIZENS ADVICE CHESHIRE WEST TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Community4>as•d s•rvlc•s Iw)tlnL Trlnlty Church Whrtby Rd, Elknm8r¢ Port CH65 OAT Ne¥ton Communlty Youth C•ntr• Burton Rd. Little Neston. N&¥ton CH64 9RE Cho$hlr• Food Hub The Old School Hous•, Klancheslw Rd. N¢rfthwich CW9 7NS Mgthodlst Oulrga¢h C•ntr• 163 Witton SL Northwlch CW9 SEA Christ Church Northwkh 195 Chestèr Rd, NOrthw￿h CW8 4AG Purpo1•. vlslon, ml*•lon •nd v•lu Our purpos• is,. We champ*)rt a fak 80clèty •nd Improw1fv•o Our vl*lon Is.. To be THE 9¢￿t0 charlty for ¥¢￿￿6 & SUPFOrt kn C￿hIrn W•st Our ml••lon Is-. We advise, 5UPPOrt and empower peopkn to Knpwovg Ihelr 14 W8 ar8 ax888Sble and known to all for t￿ b88t, irnpart1￿ advice W8 Inf￿enCe pollcy for a more equal and induslv8 sc¢rety Our v*lu•• say. Wo carè what wo do and Ihe peoplo w• th w*h Wo champion justicé, fairness and equality We adapt to k•gp pac4 vAth a ¢har9ing workl Stralggles lor a¢hlevin9 •lnAs and ¢*i9¢Ir￿S Str8t•glc obJ•¢tfv•• 1. W• ahall provld• advlt• th•t l• fft forth• luturn This means.. Our own s8rvice$ wll be aece861ble and of a hbJh qual.ty W8 ￿11 give nlghor pnonty to our dlgltal and telephon¢ channels We shall davtkp the u9e of t•thrK)k4y and Al lo make tho proc88s ￿81¥r lor ￿￿￿t$ $laff 2. W• shall clM• th• gap This rneans.. We sh811 end the disparilies in aec•ss for the most rnarginalised (x)mmunth98 We Shall produce a dynarnic Equaliligs. Dsversty aThJ Indusp)n strategy We sh811 earnpaign for change, and ensurtr wtsn our d*nts voices need to bg hewd. w• provKlg ewdenc• of their expeller￿ 3. We wlll tak• early J¢llon This means". Wa shall focus on aaty intervention, helping cl*nts id8nlrfy and r•sofv• prc+Jths at an garty slage We shall èmpower clients to t8ke action whare they a￿ abk to W8 sh811 prgvent mfft pwple reachiffj ui5i% CITIZENS ADVICE CHESHIRE WEST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 A¢tivlts&s Summary of rn4ln actl¥ltl•s In 23R4 Aprfl 23 s8w us èntering year 2 of a fvtryear Social Welfare Adv￿ S•rvi¢o contract wth Ch$shSre Wesl & Ch&sl•r Coun¢il based on a b'grs of need mC￿e1. This contr8et lorAJses on incrnasing telephone digital 8cce5S to seMee5, while maintaining a fa¢￿t￿lace presence at koy hx8tions throughout the borough to deliver appointments lor tha mre marginaltsèd mgmbers ofouT comrnunty. We have delwgred a w4de rarbge of seryices duriTh4 the year, all 5UPPQrted ty fiJrKllng in the form of a commeroal contract or grant. Thes• were.. Soc501 welfar• advle• Infon7)atSon and 8th.ce on mosl aSF•cts ol18w. fLmded by Cheshlro W•#t & Chester Coundl Help to Cl•lm A sOrv￿ for Claimants of UnivoFs81 Credl alm&J at en8urire a s￿￿$9ft11 initi.al elalm. Thi8 wa$ fiJnd•d by th• Department ofwork and Powons IDWPI Mon•y advle• HIg￿level advic8 8nd advocaey on invomng debt and rrth•y m#nagem8nL fundèd by c11￿en8 AdvSc• wllh rngney Irom the Mgn?y and Pansbns Seryl(* IMaPSI, and by Cho$￿T? West & Chest•r Cguncil P•nslon Wl•• Thls Is a 5tatutQry Be￿¢• Wov￿•d by CACW a laryJa 8uW•)n and fundad by Cibzens Ad￿¢• U81ng fundlng from MaPS Communlty Conn•ctorn Thls Is a servicè to help conned and *fv188 some of the rrrtxt mwgtnal1s￿ people in sod8ty with 58rvlcos that Can support them in a holisl'c manner. This is hjnded through generous grant$ 8nd donations from MBNA Ches18r and tho Westrr4nster Foundaiion. En•rgy 4dvlc• Th18 project funded by th• Enawy Re(tre88 set￿. enabl88 Indi¥•Jual enorgy 8dvle• tts be gfven to dlont$ to hèlp them reduc• •nsTqy c08t8, and l•ke advent￿* of eneryJy savirvd rrwsure8 through grant 8ppli¢8tlon8. En•rgy ¢h•mplon Funded via Cldzens Advlce M8nchest•r through an agr•tsrr￿I vmth Cadfrnl, Ihi$ proje¢( promot•s ongrgy $8ving advu and awar¢ne$6 lo gItyj￿ of ￿di¥￿Iu￿1I Midudiwvj key 8UPPOrt stsff work wilh more marginqllsed dl&nts. Fln#nclal In¢lu•lon wo Worklng out of food bank locat￿n5 in West Cheshir8. thls hdps peopl8 io mAximlse thelr Incom• 8nd keep a check on th*r expendlture. wi¢h Ihe owctrve of reduclng rdkinee on food banks and ￿dIng lo 8us¢alnable htsj8eho￿ budget. Th• project 15 fun¢J#d by West Ch•shir& fcver £245.000. Aehl•v•m•nts and ￿ttOffl￿n¢• Signlllconi aellvifygs and acPJl•vemgnls 8gainsl obi&¢twe$ The cllents a$￿$ted In 2023124 prgsenled 37,087 separat• knyl18su•s. These w•r• ofthree broad typos.. 10% of i8we$ wero f1eaM wNh 0$ 8lmplo 4uorie8. Th18 mo8AIt voluntoern We￿ abl? to rasolve th i8nl's i$suo by providing very strnKJhtlcrfw8rd inforn8t￿, ty enabling thè d18nts to halp themselves, ￿ by S￿anp0s11ng Otsththero. Thr6 16 an ir￿rease cffi the pr¢vTrJLB year. reflecting the 98neral tr•nd of paople becomlng Ir￿re u88d to 4dk8eryg tlla the w•b. 45% of Issues invO￿ed discretè #(fvi￿. After an initsal as8e86m8nt. an advlser VAII hav• p￿ded detallod informal￿ and advico ab￿t the di•nts prob￿rn. . 45% of I￿yeS Invofved the provl8h)n of eorrwgx legal Infomwtk)n and Much of h"6 work will havg invofved paid 8mployee8 88 T￿1 as Y￿￿￿eers. induding the P8n5ion Wise team. Table l.. Issu88 ueriè5 is￿¢1& advice etailed adwc& asework Tabk 2. Clients by acfjvlty .320 18,880 14.144 .618 ore semce ons￿n GuklaThx .137 lo Clalm 1.343 ,150 .469 CITIZENS ADVICE CHESHIRE WEST TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 A¢hlev•m•nV• and P•rforn￿n￿ l¢ontbnu•dl Our mo81 recont figuros Show IhBt 79% of pec¥)1o said we h•lpgd Ih8m to find 8 way forw8rd, 8nd 82% $8Id Ihey woukj bg Happy or Very Happy to rgcommend our service to others. Th69• figures have docreased slighlty since last yt8r. reflects.ng the inueass in ¢Jemand lor our seNces and the cOmpla￿ty of clwnts. problern8. Our valu8 to society during the yèar 2023r24 has been measured in three way5". . Sa￿ng8 to g0￿Mment s8￿Ces- estThated at £2.58m Wldor 50dal and econwK value. estlrnated at £22.88m Ben81rts to SndM'duals- èstimated at £10.28 for 8v•ry£1 Incom• The quallty of Ihe seThlcè glven to c4ants Is assessed u3iThJ th• natim81 CitYz8rts Athice quallty of advlc assèssment proc•s5 IQAAI. This invofves randrn) Intamal 8$6￿m•nt 8galnsl a quality matrlx Igr autcome8 and customer seNlcg. Is validated by a nathxal •udltLY. Our fJJrr8nt fèlng 18 Yellow (Good) for oulcomt$ and Green (Exceltentl lor wslomer ￿rv￿o. S•rVI￿ r•vl•w W• began the year in Ihe lasl our lomv bu8knts8 plan. and h•ld 8 gtsff and volunteer fadlitaled away day to begin to refresh our purpos•, vi8w. MIS￿On, and valJ•s. Work an*J con5uKation continued throughout the year. culmi￿￿n9 in a n•w busin086 plan ￿1r￿a ath)ptad lor 2&27 with ambitsous twggts and business prforfues. We contrnuod to devebp our Services to ￿pe wrth èvgr Incr•aslng demand. Tho cost of living ¢rigis drove more Clients to s••k wt our s*Nces. and w¢ were abl8 tts support many ol them Ihrough help wlth their energy blll$ thanks lo the Cheshire West & Chesl•r CourKil Hous•hold SupFQrt Fund. In total wè distributed £300,000 of fuel suppori to cliènts in gTeat•sl nged. Having Idgntlfied hlgh demon¢J on our teleFthon8 8eth. IrM70ased ra￿￿r￿ atN1 by yg8r and ware answerlng ov•r 7W• of Ir￿)MIl￿a ￿11$ to s9￿ce. an Improver￿n1 fi￿rn 50% at Ihe start ofthe ￿ar. W8 malntsined our fa¢g•tO&fac8 swvlces Indudin9 dropin at our maln locatic￿8 and S￿5$ polnts, saeing gèneral Inc￿*9* in numbor5 uslng the￿ prernI￿. Wg btyan ¢JalNerfn9 setvic88 from Th• Port81 in Ellesmere Port, ond workad to Increa￿ our s￿1¢6 d•llvery from Ihat knation. W• r•wsed our training offer to volunteers, introduting lh• role ol inrtial assessor. h8lw.ng us to d•al wrth mre clJgnt6 by providing a triage Ser￿￿ when they first present to our wvke. We can now provide Sell. help inlomiab'on to thos• clients who tan 8gN-$8w. and ￿nc￿nt￿le wr in depth r•6oureoS towards Iho rnost mÈrglnalised ¢li•nts n8•d grgaior support. We continuèd to work wih our partngrs. attondlng rnoetln￿ of th¢ Cheshir• West v￿untary AGllon S8nlor L8adtr5hip Group, ak)ng wSlh r8gular meetkng$ wlth ktsy slakehohJ•rs indudlng our local MP for W¢av8r Vale. Mlke Amosbury and thè Chief Ex•cLrtiV8 of C￿sh•re West & Chester CounLyI, Delyth Curfs. Wè took part in national camp8vJn5 inckKllng Scams AWarer￿SS Wèek, and continued io feed $tsii5Uc41 vldence tg Cffj'zens Advice around key i$6ues, helpiThJ to F￿VIde a nati￿81 pctijre of Ihe o)sl of lI￿ng Flnan¢lal r•vr•w The finana81 resums for Ihe y8ar are shry*n in the Stat8ment of Finanual A¢bvi1*5. Income for the year has f•ll to £1.562M from £1.608M in 2022123. EKpendrture has increased lo £1.567M from £1.536M in 2022123. This has resultgd in net deficit lof the year of £5.151 {2022123.. £72.303}. This ￿8V&S lolal funds at 31 Ma￿h 2024 of £348,855 12022123.. £354.1lJ61. Ther& are unr8stncted turKls of £308.45512022123.. £322.2701 and restricled fund of £40.41012022r23.' £31.7361 at the year end. CITIZENS ADVICE CHESHIRE WEST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 ReseMspolicy It is the policy of the tharity that Un￿$t￿"￿ed ftjnds thal hav• not been de¥vJnatsd for a ¥pedfi¢ use should be maintain8d at a kvel betsYe$n E200.OC¥J and £350,(￿. to W0￿de a buffer in the e￿nI of unffftseen Clreumstances 0th8r than insc4vency and the wnding up of the th81ity. This l•vel of unrestrKted undèskjnatsd lunds at th• year erhfj of £240,445 12022123.. £254,270) which is vAthln th9 Trustèes pofw. Th8 trustees have ès5e$sed the major rfsks to Ihe (*arlty v4 exposed. and are $8tisfi¢d that systems aro in place to mth'gaie exw)sur8 to the major rtsks hlentif*d. Plans for futur• p•rtod• Futur• plan• The Boaid contlnues to plan uslrF a thr8& year ronlng bjsiness plBnniThJ eydè, takirKJ Into amnt key risks and opporiunrtle5. Thi$ is faolitated through an annual Truste¢ Board awayday. currenl bu$in988 pjan sets Wt followi￿ straleg￿ Ot￿e￿.. Wa shall provhle advlce that is IM for thg futu W8 Shall clost the gap We will take early a¢l*)n We havè ￿entIfied thé enabknrs, athlevlrrfJ alknv u8 to m¢•1 our I￿1¢9￿ oW•dfve8.' Financial sustslnabillty 0i9ltal 8dvancement Working with others Pgoplo and cuhure Our tru$lgd brand Stru¢tur•. g¢*v•rn•nc• and m•n*g•m•nt Crt12tns Advle• Cheshir• W•st is a company 11rrt￿ by g￿rantee and o reg￿taTed ch8rty. Th? gov8mln9 docum¢nt is ¢hg Art)¢￿5 of Asstiaation. was last amend￿ In Nov•rnbgr, 2019. Th• Artielei of AssockgtKM •r• lodged with the Charty Cc#nmWon are onty amonded with thek approval. The charfty 18 governed by a Truslea Board whkh Ihe artKl88 permrt to have a membershlp tsf nlne. Nelthgr pald gtaff nor volunteers working In another c•paW for thg ¢harlty arg allow•d to be trLtsteg8. cUr￿n1 mèmbgrshlp 55 Sav￿. The Trusleg 808rd renewg Ilself regul8rfy. trustett a￿ obtaingd ihrough publlc adv¢rt161ng. or by r818lning thg details of individu81s who conlact Ihe charity to enguir8 ab￿t ve￿n￿&s. Potential Iru81866 Orè interviewed by members ol the board and ass•ssed against an agwtd role d•5criplh)n. The final decision to admrt an Ind￿kI￿al to membership of the bo*d 18 iak8n forn￿1￿ 41 a Trust•0 Board m88b'ng. CITIZENS ADVICE CHESHIRE WEST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORD (CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 There are thrge 01f￿r roles4hair. wc•-dwir and lrnasvrer411 ofwhkh are subieci to appmal by thè txjard. Ther• is 8 detailgd InductKJn prwess fci new trustees. ￿lch is ￿rS￿n by tha charity's Ha8d of Peopl?. The Iruste8s, who are also the direclots for Ihe purpose of eompany law, ￿ who Seryed durin9 the yaar and up tr• the ¥Jale of sKdnatur& ol thè ￿nar￿la1 st*emenls V￿re.. Dr Max H Griffiths Geoffrey Hop8-Tery Klichael J Snape Gillian L Conway B8verl8y E Spicfrr Andrea J Dodd8 ErSca E Morris¥ Kevln Barry 8oyd B Hope M8rgar8tAllan Thomas Britrja Patrick Leach Stephèn Miller Debr& Hough (ReS￿n￿l 25 20231 IRe8w4n•d 31 O¢Xobor 20231 (Appointed 28 Swernber 20231 IAppoint•d 28 Septernb8r 20231 IArw'nt•d 20 De¢ember 2023 and rg$iqn8d 13AugLt•t 20241 IAppointe£J 19 September 20231 l*wiintsd 12 N0￿mb￿r 20241 R•wttmèni gnd 8ppoinfynenl o1trysf￿S AJI 2023124 meetings wwe quorèts. Trustees arè subject Io annual appralsal by Ihe Ch81r. Is appralsed by the full Board. by th8 V+eè. chalr. Thls leeds inlo the trustees devebpmant plan. wh** ensur•s that apprtspriale training and support r6 provided to onabk8 th• tru$tO8S to thelr dullès. Cltlzen$ Ad￿¢0 Cheshlre Wèst 13 a member of the Nalional Assodallon of CA￿8n$ Advlce Bureaux Inallonal ¢l￿zenS Advi¢el and is required lo whthln Ils r8qulremènts and sland8rds for govemanG&. The Iwsteos undertook a bad•rship self-as¥￿M￿nI In 2022 thgt Wa5 8x19m￿ty audlled by Ctttrens Advlce. The charity was lound to hav¢ gov•manc* and managernont Ihat ex¢eeded the required 8tandard across all areas. Day-lorfjay managemanl of Ihe ¢harty Is delegat•d lo th8 Clwgf Ex8ort￿l and hi8 senior manag8m•nl team.. Chlel Exe¢utiv• Jason 8i$hcp NICO￿ B&rg Kats Franc48 Head of Peopl8 8ustha$s Devalop￿nf Manager Head ol operat￿NI Neil Jon•s CITIZENS ADVICE CHESHIRE WEST TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 organ￿atIOnal stwdurg EqLMIIty and dlver•ity Tho tsu8tees recognr2è the positwe value of dwsity, promoté equJity and challèng8 disrrrimina*on. Citizens Advice Cheshire W9* meets all of ts ￿al rnsponstrJiStte8 and employees from #ll part5 of th• community. p8rticuLgrly undèr-rspres8nled groups. The cha￿ty ha$ an Equality and Dwersity p￿1¢Y in pL4ce. 11 ensures the ful and fair consideration and tr8atmenl of all staff, includin9 people wrth disabill￿es. during their rec•Jthent, training and career ¢J6vtlopmgnl with due regard to their personal attrfbutes and abiliti•s. Rl•k m•n*9•rn•nt Systems an¢J proceduros have been e$tablished to Idenllfy. monlior and manage the rtsks that Cluzans Advk8 Cheshirb West faces. TnJstè•s and Ihe SonK)r Managemenl Team perfodicalty review and update risks and mlugotiry Bdong. The eharity'$ operations •xpose the charity to a variety of fin8nclal w6sk$. Hmver, ag rt 18 A dèbl-frge charity wlth po$itNe cash-flow, th$ lrnpact of interèst rate ¢hang8s. debt rna￿et pl1￿$ and I￿um￿lty are oxtrerndy low. CIt￿•n$ Ch•shlrè W•¥1 receives th• maprrty ol fu￿1$ in thance. and d8bts e4n ￿ mot aB they fall du•. Th• ch8rity'$ ¢)perations exp950 the charity lo a variety of fin8nel&l rlsk8. However. as It Is a debt-free ch&rfty wlth o poslllve c86h-flow. Ihe knpact ol interèst rgte changes. débt market prices and I￿uld￿ are extremely l¢)w. Citizens AdvKe Chèshirg Wesl recoiv•s the rn9￿nty ol furmls in advanc*. and debts esn b8 met as they fall du•. The stalom8nt of Int8m¥l control Inelud•d wllhin thls docjjmnt s•ts oul the rtsk c%Jntrol framewryk. 8tst•m•nt of Int•rnal Control Seopo gf rMpon•lblllty The ChSef Executive las 8¢counlng offwl and th• Trga8urer of th• Trus￿ Board have idnt rèspon¥ibillty for malntainlng a sound system of Int•mal ￿nI￿oI that 8LIPFty¥f8 the ach1￿•m•rrt of CilvLens Ch¥shirg Wost'l polleltrs, aims and objecfv•s. Inductlon and tr8lnlng of1rust￿$ Th• rl$k Iram•work The Tru8t•8 Board has a Risk Management Strategy #nd revlews tho Rlsk Rggbster ￿ery quort•r. Key risks idsntrf￿d durfng the lat•¥t rtrview were.. Oealing with increased dem*)d Flnanclal dlver¥hlc811on Oth•r m4tt• U•• of volunto•r• Volunteers are 8ssents.al lo the $ervice delNery and gov8manc• of Clto•ns Advic4 Cheshlr• West. The 60clal wèllart advlce semca, 8sslsts the majity of the tharitys dienls, is entirely Prov￿ed by volunteers. under the 5upervi8ion of paid employees. Th•y provide infom)ation And advi￿, as ￿11 as representin9 dients wlh ¢hird p8rb'$s. In total. around 95% of18st year's dients wwe assi$t*d by vdunteers 8t Som8 point. This calculates to a public valu8 of over £245,000. CITIZENS ADVICE CHESHIRE WEST TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Statement of Iw$t••s' r•sponslbllltl The tru5te8s, who are also th8 directors ol citszer￿ A4Jvice Ch&%hire West for the puw of company Lgw, ar8 responSIb￿ for ￿paring the Trustees. Report and the fin￿Cial statements in accordance with ap￿1¢ab￿ law United Kingdom ACC￿nting Sta￿lar￿s (uni￿ ltingdom Gen8T8￿ Att8pte¢Y A¢¢J)unting Pra¢ti(*l. Company Law requli•s the tru8ts08 lo ￿part finarKhal sta1wn￿ for finandal year giv8 a true and lair view of the state of affairs of the charity 8nd of Ihe incoming resour￿ aThJ app1katil￿ of resources, Indudlng lh• inwme and Èxpenditurg, of the d)aritab18 ci)mpany fc* Ihat y88r. In sknparing these llnancial ststements, th• In￿te•S we requirwj to: . 861act suitable ac¢ountirwJ ￿1cleS and then appty I￿rn ￿l616nty. - observe th& rnethods and principk*s in the Charibes SORP: - mak8 ludg•m•nts and esb'mates that #re ￿asonable and stat• whelher appllcable UK Accounting Standards have I￿n fthv8d. subject to any matarf#l d?parture8 di3clo8ed and axplaing(J in Ihe flnancial stslemenls,. and - prgpar• Ihe financial State￿nts on gohig ¢crfKom b88L8 unths It 1$ Inappropnato io pr•sum thal the charfty wlll conJnu8 Sn op•raiion. Th• Irus180s a￿ responsiblè for *J8quat• •c(Dunbng recths that disck)se vthh masonablo o¢cur8cy at ¥ny tlme the finanelal pojltion of the charity enab￿ them to •nsur8 that the finandal statements comply with tha Companles Act 2006. They ara a150 r&sponsIb￿ lor safèguarding the assets of thè thanty and henca for taking r¢ason8bkg sta￿ for lh8 aThJ ¢J•tect￿ offr8ud and othw Irr￿18n￿?S. Audltor In accordaneè ￿th Ihe comp8nY8 8￿cles. 8 ￿80￿1￿0￿ prOP￿￿￿a th•t X•inadln Audit Limited be roappolnt8d as audllor ol th• company be pul al a Genwal Me8bng. Dl•¢lo•ur• ol Infonn￿lOn to audltor EAch of the trusle•g has confirmed Ihat th•r8 is no inforrnation of vthi¢* Ih8y ar8 awgr• whith is relevant to th• audit, but of which Ihe audhor 16 un8ware. They hov• luther confirmed that t￿Y hove t8ken appropriat8 Stops to Idantify auc* relevant infomlation and to •stabli$h thal th• audrtor is of Suth inf0M￿¢th. The try¥tees' report W88 approved by thè board oftrugtees. Gllllan L Conway Tru•t•e 12 Nov•mber 2024 CITIZENS ADVICE CHESHIRE WEST INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF crrizENS ADVICE CHESHIRE WEST Oplnlon We have audiied thè finan(ial stalemènts of Cthns Advw Cheshire West lthe 'ch81ity'} for the year end8d 31 March 2024 which comprise the ststement of finanryal ac1mt￿s, the balance sh8e1, th8 slatgment ol cash fkms and the notes lo the financial $tatem8nts, tnduding a yjmmary ol ￿gnifiCant aceounting pOl￿e$. The financial r8POrting framework that has been applsed in their p￿pa￿tIOn is ap[Al￿ts1e Law and United ￿ngdoM A¢￿UntIng Standards. including Fina￿la1 Reporting Standard 102 Th• Fin8n1>81 Rethytlng Stsnd8rd applicable in IhÉ% UK 8nd R8public of Ir818nd Iunlted Klngdom GgneraltyA¢ceptod AccountirvJ Practi￿1. In our op1n1￿, the fjnandal gt8tèmenl8= give a trua and fair vknw of thè atste of the tharttgblg cmipangs affair5 ag 91 31 March 2024 and of Its Intornlng resources Ind applicabon of r•sour￿8. indudlng its income and exp8nOitura, the year trén ended., have propoty propar•d In •C￿r￿an￿ vhth Untsd KirvJdom G•n•rnlty Ac¢eptsd ACc￿n￿n9 Practico., and hav• prepar•d In •c￿rd￿n¢• wilh th• roquirgrr*nls of lh• ConM)ankns Act 2006. Balls for oplnlon Wa conducled our audA In a¢cordanc• vhth Int•m8tirml Sland8rds on Auditing IVKI IISAS (UKII and appllcablo law. Our responsibilities under thos6 siandards are lurthor describ8d in th8 avdrtorfs rasponsibiliti8s for the audit of the accounts sactlon ol our report. We 8re independent of th8 charity In actord8nce with th8 ethlcal raquir8m8nts that are rèlevant to our audrt of the xCI￿nts in the UK, induding the FRC'S Ethical Stondard, and we have fuffilled our othgr elhlcal ro$pL￿sIbIlItieS in a(torrl8nce wrth these roquiremènts. We beknvt th￿ audit eviden¢• wè havo obtsined Is suffieient end 8ppwrfat• to provKlg 8 basis for our opink)n. Conclu•lon8 r•latlno to golnq ¢on¢•rn In auditlng th8 flnonci81 stalemènls, w8 haw condudad that Iho trustws, ol Iho ￿ng conc*m ba81$ of aecounts'ng In tho preparatlon of Ihe flnarKLfjl stat•monts 18 appropdata. 8aJ8d on the work w• hav• pgrfomied. ￿ have nol Klenufiod any materf81 uncértalntiès rèlatln9 lo events or ¢tsndillonB that, Individualty or C￿llectIvety, rnay ¢￿t $1gnffic8nt doubl on the charrty's ability lo continua as a goIng ncem lor a period of at I￿$t hvefvg monlh8 from ￿en the finanLaal stsl•monts are aLthc¥l8ed for issue. Our responslblllti8$ bnd th8 reSpOn￿￿11itieI cl tho trnsiett wmh ￿SpOc￿ to g￿n9 o)n¢•m are Sn the relevant sections of th15 report. Other Inform•tlon The olhar information comprises Ihe InfOmMti￿ Included h Iha annual rewrf oth•r th•n ts finaTrcial 8tat8m•nts and our audltorfs report thereon. Tho trustees a￿ responsilAe for Ihe other inlomiation contalned vlthlm thè annual rtpgrt. Our opink)n On the financial stat•m¢nts dixs not c¥)ver Ihv olhpr Infornaih)n and, except to th• trxtgnt olherwlse explicitty ¥laied in our r•p)rL we do nol •xpre8B any fc¥m of a¥8ur8nc• cOnclush￿ thereon. Our respomibillty b to read Ihe Ol￿r infomiats'on •rnJ. In d￿n9 $0. considar ¥thelher the oth•r infomiation Is mat•rf8lly In￿nSistent wlh the financlal statements or our knowknd98 oblaimd in Ihe ￿Urse of Iho audrt, or otherwi$8 appe8ra to ￿ malerfally mlsstated. If we k1tsn16fy material inconsistencaes or apparent material misState￿nIs. we ar• requlred to deternine wheth•r Ihi5 gNe8 rise lo a matgrial rnis6talemènt in the ￿an¢￿1 sthlernents themsefves. If, ba￿d on the work wo h8v$ Ferfonned, w• ¢on¢lude that ther• Is ¥ material misstaternant of t￿$ othor information, we are requlred to report that fact. W¢ have nothlng to repjrt in this w•rd. Oplnlon• on oth•r m•tt•r• prescrib¢d by th• Compan1•• Act 2006 In our oplnlon, based on the work undertaken in the o)urse ol our audit." the information given in the truste8s' reporl lor the financ￿1 year for whith the financial 8t8t8ments ar prepared, which i￿ludeS thè dir8Ctors' reF￿ prèpared fof Ihe Pu￿l￿s of rJ)mpany law, 15 consistent with the rinanci81 statements- and the dire¢tor5' f8FX)rl ir￿lUded wrthin the In￿tea$. repyi has been prepared in ￿)rdanc& Wth applifable 10981 requirernents. 10- CITIZENS ADVICE CHESHIRE WEST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF crrizENS ADVICE CHESHIRE WEST Matt•rs on whlch w• arn r¢qulrnd to r•pwl by •x¢optlon In the Iyht of the know18dge and understsndlng of the d)aiity rt8 enwwnm8nt obtsined in the course of th• audlt. Wg have not Identrfied maten.al mi5slatements in Ihe dir8rAors' r•K*yI indth the trustetss, r&pryt. Wa have nothing lo report in resFrtt of the ￿1￿￿.1¥a mattws in r•lation to v￿ch Iho Compani66 Aet 2006 requires us ¢0 report to you if, in Our opinb)n'. dequate accounting records havo not ba￿ kèpL or T0￿m$ ad•]uats fc* our audrt have not ￿en rgceived from ￿ancheS not by us.. of thg financlal statgmenls ar• not in agrethmnt wNh thfr arAiunbry records and retum8'. or ertain disck)sur•s of trust•8$' r•Munerat￿ $peafjed by not mad•, or Wg have not Meèlvgd all th8 Snf¢mwtKtrn and •xpl8nats'ons wè rtquire for our audit., or the Irust80s w•r8 not entit￿ tts prepar• the ffinanc￿l statemènts in accordanco wilh Iha small ￿MpanIeS regim6 and tske advantsy of the small compani•s' in pr•partno Ihe trusts8s' Mp)rt and Irom thè r8quirgmenl to pr•parg a strat89￿ r&FQrt. R••pon•lbllltl•* of tru•t• As explained mcye fulty in Ihg Stat8m•nt of Iruste6s' mSFonsi)11th9. tha ttystees, vtho 8M also the directors gf Ihg charity for tho purpos• ol ￿rnpany law, 8re responsib￿ for prepatstson ol the finanual slaiem8nts and for beino satisfied that they giv8 8 true fair view, and for $tJch intemal eontrol as thè Iwst888 determine is necessary to enable the preparation of finan¢Kql statemènts Ih81 are frtyn material mi55talerr*nt. wthelhgr due lo fraud or error. In prepanng Ihe finBn¢i81 slatemenls. Ihe trustees are responsible for assesslng the charty's ability to continue as a going concem, discknslng, 8s applkatrle, matt•rs related to going con¢em ant1 u$in9 the going concern basis of accounting unless Iha truslegs eilher intend lo 1Squidat• Ihe thadtabk• ts)mpany or to e•8se op8rntion8. or h￿0 no M•ll¥Jc alt•m8lfve lyJl to do 80. Audlttsrf• r••ponslblllthts for th• audlt of th• flMn¢l•l •l•t•m•tts Our Objectiv￿ are lo oblain rfjas￿ab￿ as6urance about vthelher the finana81 statem•nts a8 a whole ara free from ma18rlal rnlsstslem8nl, whether ¢Ju• to fraud or èrror. ond to i$su• an audttorfs report that Sncludè$ our oplnlor*. Reasonablg 08surance 15 a h￿h l•v•l of as¥urane• but is not • gu8rnntg9 tha¢ an audit condu¢ted in accord8nc• wbth ISAS IUKI vlll always delecl a malerial misstat?rnent th it Misstaterr*nts can arfso from fraud or ¥rroT and are eon$idored mat•ri81 rf, indlvidu41ty or in tho agJr8gato, they reasonably b• •Xpe￿0d to Influ•K¢ lh8 economic decisions of usors takon on th• basis of those financial $t8temonts. Th8 •xt•nt lo which our procodurns ar• ¢apablo OIdth¢tt￿ Irr￿18r*u¢q incljdkng fr8ud. 18 del8il•d b81ow. Enquirles of m8nagernent and those char9ed wlth gtsvemance worè held in oftjar to idenb'fy any laws and règulations that coukl be expectéd lo have 8 maieri81 impact on thg financial statements. Throughwt the au¢Jit. tho team were updated wth Ihè c*rtcomes of t￿80 erqulrto9 wK4udlng w8Kl•ratron 8$ to whore and hrM frsud may occur In the company. Thg audtt procedures undertaken to address any Fd8nUal iisk In relatk)n to Irrtgul8rtUes Iwhlch indude fraud and nonrfompliance with laws and regulatsonsl Induded.. enquiries of managemenl and thos8 charged with govemance on how thg company complies with relevant laws. re9ulal#Ms and any cases ol actu81 or potantial litigation or claims.. examination of appropriale legal correspondence." rn￿ew of t#)arf Minutes., testing ol joumal onlriès for appropriatenas$'. and analytical pmcedures m a¢(¥￿nt balanc86 to KJ8ntity varlafth9 ag8lnsl exp•ctats'on whlch may Show indKations offraud. No instsne8s of material noTrvwnplaI￿ KJenUW, althwgh th8 prD8ped of dottcting irwvlafTties, including fraud, is inhergnlly drfficult. This & due to.. drfficuty In detecbng irreguLqrilies'. limit5 irnposed by th8 effectivenèss of Ihe entily's Controls., 8nd Ihe nature, tim1￿ and extent of Iho audit procedures ￿rf0M7e￿. IrTEgul8rits'es as a r85uIt of fraud are inh8rently mom difficutt to detecl than Ihoso Ihat ￿Su￿ng from error. Despite this lh& audit has been planned and ￿rtOM1ed in accordan¢* with ISAS IUKI. there is an w)avohdable risk th8t material mis$tatemgnts may not be detected. A furthgr descrykn of Ouf y9sptinsi￿.1iti"Os Is available on thè FinanrAal Re￿￿'n9 Counuls website at.. http$'.11 www.frc.org.uklauditorBTeswJrtsibilrfies. This dewpli￿ lorms parl ol our auditorfs report. 11 CITIZENS ADVICE CHESHIRE WEST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CITIZENS ADVICE CHESHIRE WEST V•• of our r•port Thi5 report is made Solaly to the charft8blg compan18 members. a8 a body, in accordanc8 with Ch8Pt&r 8 ol Part 16 of tha Cornpanies Act 2006. Our audit work ha8 been und8rt8ken so that we might 8tate to th8 charitable companvs rn8mbers those matters w8 arg requir8d to stale to them In an auditors, r8POrt and for no other purpose. To thè lullest 8xlenl P8rrn￿l8d by law. we do nol accept Dr assurn8 r8$ponsibility to arlyong other than Ihe charitable company znd the charitable cornpany'$ m&mber$ as a body, for our 8udil work, for this report, or for the opinion8 we havg formed. Stephan1• Baker BAIHonsl ACA Isenlor Statutory Audltorl lor and on b•half of Xolnadln Audlt Llrnlt•d 12 Novgmb6r 2024 Chartered A¢¢ount•nt• 8t•tutory Audltor 2 Hllll8rd8 Court Chester 8uslne3s Park Chester heshlre CH4 9QP 12 CITIZENS ADVICE CHESHIRE WEST STATEMENT OF FINANCIAL ACTivrriES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AIARCH 2024 Total Unr•$trlct•d R••trtct•d funds fund• 2023 2023 Tot*1 funds 2024 Ivnd# 2024 2023 Not•s Incom• and •ndowrn•nts from.. Donatlons and 18gacl85 Charitabl6 activit￿$ Inve$tmen¢s Other incomg 3,991 786,149 5,496 8,750 3.991 757.392 1.543,541 5.496 8.750 4.715 743,533 3,143 12.696 4,765 843,053 1.586,586 3,143 13,564 T?t•l Incom• 804.386 757.392 1.561,778 764,087 843.971 1,608.058 Exp•ndltur• on: Charitabb actIvA￿S 818,211 748.718 1.566.929 680,732 855.023 1.535,755 Tot•1 •xp•ndbtur• 818,211 748.718 1,566,929 680.732 855,023 1,535.755 N•t Incom•ll•xp•ndltur•} 113.82S) 8.674 15.1511 83.355 111.0521 72.303 Translors betsw•en fiJnds 11,9731 1,973 N•t mov•m•nt In fund5 113.825} 8,674 81,382 19.0791 72.303 R•¢on¢lll•tlon of lund•: Fund balancos at 1 April 2023 322.270 31.736 354,0(k8 240.888 40,815 281.703 Fund balanc•¥ 4t 31 March 2024 308,445 40,410 348.85S 322.270 31.736 3S4.006 13- CITIZENS ADVICE CHESHIRE WEST BALANCE SHEET AS AT31 PAARCH 2024 2024 2023 Flxed a5s•IB Intangible assets Tangiblts assets 11 12 3.615 6.344 6.024 11.850 9,959 CUr￿nt a$s•ts Dèbtors Cash at bank and in hand 17,874 13 29.323 362,911 5,358 404,169 392234 Cr•dltor•'. amouiits falllno du• wlthln one y•ar 409.527 14 {&7.338) 173,3951 N•t ¢urr•nt a•s•ts 338.896 336,132 Totsl •J8•1•1•41 euTh•nt Ilablllu 348.855 354,006 N•t a*¥•t• •x¢ludlng p•n*lon Il•blllty 348,855 354,006 Th• fund$ ol th• chavlty Rgslrlcted Income funds Unrtrstrlcted lund8 17 40.410 308.445 31,736 322,270 348.855 354.006 Th• finandal statgment8 w8r* aFprov•d by the trustèes on 12 NoV•M￿r 2024 Gillian L Con TnMt•• Debra Tru•t•• ugh Company rgglslratk)n number06783498 (England and W81981 14- CITIZENS ADVICE CHESHIRE WEST STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Cash flow8 frorn op•ratlnu a¢tM￿•S Cash (absorbed byyg6narn￿d from operAtion8 21 (48.7541 110,072 Inv•$tlno thctlvltles Purchase of tangible fixe41 assets Invèstrnent Inc4)rn• recwved 17,4401 3,143 5.496 No¢ ￿•h g•n•rat•d fromlluMd In) Inv••tlno a¢tlvl¢l•• 5.498 14.2971 Nèt ¢••h u*•d In IIna￿￿nI •etlvltkns N•t Idgcr•a••l1lnw••￿ In c••h •nd ¢a•h •wlvahnts 141,2581 105.775 C¥8h and eash Équfvaknnts at Wlnnlng of ￿•T 404.169 298.394 C••h *nd c•¥h •qulval•nts 4t •nd oly•ar 2.911 404.169 15- CITIZENS ADVICE CHESHIRE WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AIARCH 2024 Accountln9 pollcl¢• Charfty Inforniatbon Citszens Aijvice Cheshirè We8t Is 8 private (￿p￿nY IDnit•J by warant88 incorporat8(t in England and W81•8. Tho reglstergd offlc• H ￿Vern Hou80. Th8 Drurnbar, Winsford. CW7 1AD. 1.1 A¢¢ountlng conv•ntlon Th8 financSal ststements h8v8 betrn preparod in xcordance wSth th8 charivs tg0v8ml￿ docAJmenll, the Compani8s Act 2006, FRS 102 Yhe Financial R•w)rting Standard appr￿￿8 in th6 UK Republic of Ireland" I'FRS 1021 and Ihe Charitss SORP 'Accounbng and Rewrt'ng by Ch8rities." Slaiemenl of Rerx)mm•ndgd Pracbc8 applicable to (*arilies weparirvd their occounts in accordanc• wrth the Flnanci81 ReportiThJ Standarwr.