SOUTH EAST STAFFORDSHIRE CITIZENS ADVICE BUREAU FINANCIAL STATEMENTS For the Year ended 31 March 2024 Charity Number 1128413 Company Number 06816043 SOUTH EAST STAFFORDSHIRE CITIZENS ADVICE BUREAU trading as CITIZENS ADVICE SOUTH EAST STAFFORDSHIRE {'CASES'I IA Charitable company limited byguaranteel Flnancial StatÈments For the year ended 31" March 2024 Page Public Benefit Statement Report of the Trustee5 3-11 Legal and Adrninistrative Information 12 Statement of Trustees, Responsibilities 13 Report of the Independent Examiner 14 Statement of Financial Activities 15 8alance Sheet 16 Notes forming part of the flnancial statements 17-23 SOUTH EAST STAFFORDSHIRE CITIZENS ADVICE BUREAU tradlng as CITIZENS ADVICE SOUTH EAST STAFFORDSHIRE I'CASES'} HOW CITIZENS ADVICE SOUTH EAST STAFFORDSHIRE DELIVERS PUBLIC BENEFIT During the year Citizens Advice South East Staffordshire I'the charity"} provided advice to benefit the residents of Lichfield District. CASES continued to prloritise resources to digital methods of communication (telephone and email) as they had proven to be popular during the COVID period. Fu nding from the Tru55ell Trust enabled a face to face service for initial enqu Eries to be provided at a11 sessions of Lichfield Foodbank. Face to face appointments continue to be offered when and where appropriate at our offices and outreach venues. We were pleased that ourtelephone number remains Freephone (a Service provided bv Citizens Advicel. Telephone appointments continueto be popular with clients when needed. The advice provided is free of charge to Clients but there is 3 cost to the charlty irrespective of where it is delivered includlrng: Traini ng and support to volunteers Volunteers, expenses Insurance IT & Telephones Administration cost5 Salaries of Specialist Caseworl(ers. Admlnistratorsand Management. We also assisted people through the following projects. Evolution- helping unemployed people to become closer to the job market & Into work or training Energy Advice - a55lsting people to find the best energy deal and to a ccess initiative55uch as Warm Home Dlscounts and Priority Servi￿5 Register Money Advice & Pensions Ser¥lce - giving detailed advice & support to people in debt lichfield Dlstrict Council-to enable us to recruit, train & support volunteers Advlce in Lichfield Foodbank- advice given includes Deht & Welfare Benefits Multlply- prtsmotes financial literacy by enablinE people to budget well Our free, confldentlal, Impartial advice and Informatlon - Supported 4,875 people {includlng household members and children) £1,123,045 Debt re-scheduled. Value of benefits advice £3,039,984 Other financial gains of £101,057, achleved through helping clients with swltchlng energy suppller, refunds and cancellation rights and unfair practice remedv. SOUTH EAST STAFFORDSHIRE CITIZENS ADVIC£ BUREAU FOR THE YEAR ENDED 31ST MARCH 2024 DIRECTORS, REPORT The directors present theÈr report to the member5,together with the accounts for the year ended 31, March 2024. Qblectives and octiwities The charity's objects are to prtsmore any charitable purposeforthe public benefit bythe advancement of education, the Protection and preservation of health and the relief ol poverty, sickn&ss and distresg in particular, but without limitation, forthe benefit of thecommunlty in South Eaststallordshire and surrounding areas and persons contactingthe charity by telephone or electronic mean5. The Strate8le5 employed to a5slstthe Charlty to meot Its objectives include:. Provldlng a comprehensiv&service of inforrnatlon, adviceand asslstance to cllents on such sublect5 as welfare benefits, debt and money problems, employment, housin& consurner,family and pèrsonal and many other problem5. Comrnltting toworklngwlthln local and wlder strategic partnerships, steeringgroup5 and 5ub- commlttees, to ensure that the experlences of clients and 3dvisors inform the plannlngof servl£e5 and maklngof strategy throughoutsouth East Staffordshire. Developing and 5trengtheninBthe charity lo m￿l the ¢hanginE needs ol ourclients and take advantage of any new opportunities for furthering our objectives. Working with otherCltlzen5 Advlce local offices across the country to develop and coordinate the Citizens Advice network The company Is preduded by Its Memorandvm of Assoclationfrom making distributlon5 by way of dlvldend. Athtevements and Performance The charity's advice service5 have been provided in a number of ways, including- telephonec311s through our own dedicated telephone nurnber on Citllens Advlte Advicellne IFreephonel email advlce through our website webchat through national website face to appolntments when réqulred Durlng theyear under YÈvlew, the charlty's advlce servlces benefited 4,875 people Ilncluding children and otheradult members ol the household affected). These petsplewere helped with 12,475 issues, It is estimated that the publicvalue of improvlng clients, wellbeing (emotional wellbein& famlly relationshlps and p05ifive functlofiing is some £5,768,762. The th3rlty rescheduled £1,123,IM5 Df debtthrough our Caseworkers and also by supportlng our clients to help them5elve5 by assistingthem in maxtmising their income, drawing up a financial statement and draftin letters for them to send to their ¢￿ditorS. SOUTH EAST STAFFORDSHIREaTIZ£NS ADVICE BUREAU FOR THEYEARENDED315TMARCH 2024 DIRECTOR5, REPORY IContlnued} Achlevements and Perfomiance Icontlnuedl The value of welfare beneflts advlceto our clients is estimated as £3,039.984. The charlty also helped clients wlth othergalns, Includlng ener8y savlng, consumer issues and charitable payments, totalllng £101,057. Services were tarEeted in the areas where there is most need, In theyear under review, the top 5 such wards providingclients in Lichfield Distritl were Chadsmead, Curbtsrtrugh, Summerfield & All Saints. Chasetown and Stowe sework Durlngtheyear the charity provlded caseworl( in debt and other5ublects through our Cas&worl(er5 funded bv Money and Pensions Service Ithrough Citizens Advlcèl. Casework in We5fare Benefits and Energy is carried out as part c)1 tlieservice provided. A nurnberof volunteE15 also assist in Complet￿gWe1rar￿ benefit form5 and in helping poopleta request rÈconsiderations and appeals when an initial applI￿tion has been refused, Tralhln Trainingwas provlded for adviser5, caseworkers, and othèrstaff in various subject areas and also in the usèof various IT programmes, GDPFI, etc.Trainin8sessions, courses and meetlngswere held on15ne using Zoom and Google Meet. In additlon to thetlrne 8lven by theTrustees, the charlty rweives a vast amount oFvoluntary supportand as51stance for the provlslon of our advlce servlces and administrative support. Durlng the yearthis amounted to some 5,000 hours. The flnancialvalue of thelr time is estimated at some £131,000.Volunteers Increased life satisfaction is valued at £25,fM)O and less reliance on NHS is valued at £9,5006ivlng 3 total of £165,5￿. Volunteers also become more engaged their community and can expe.ripntèÈnhanced career 3nd job Prospe￿$. Regular volunteer rneetln&s were held onllneto support tsurwonderful woluntews and ensure that arky 155ue5 whlch arose were qulckly addressed. The charity currently h8$ 27 volunteers, includingTrustees la reduction from last year as sornevolunteers have decided not to return aftèr such a long ab5eneel. Recruitin8 and ￿tainIng vcklunteers has also become more challenging. Evolutio This Fundlng from UKSPF (through Ltchfteld Distrlct Council) ènabled us to retaln theservices of 2 experienced stall (following theend of our Evolve projectl to Enable to continueto assist those people who arefar removed from thejob market to becomejob ready, Into work ortraining. Participants come from wlthin our client group who have not been able to work for some timedueto a number of factors. for example health i5sue5 and Earlng responslbllitles. Partlclpants are also referred to us bv partner organ15atlons. Ener dvice During theye3r we gained fundingfrom a number of sources to enable usto help people to get valuefol money on their energy costs and en5urethey aresigned uplor schemes such as Warm home Discount and Priorityservices Register. SOUTH EAST STAFFORDSHIRECITIZENS ADVICE BUREAU FOR THEYEAR ENDED315TMARCH 2024 DIRECTORS, REPORT (Continuedl Achievèments and PerformancE Icontinuedl Ma Slater Charit We are pleased tts be in the receÉpt of funding from this local cha¥ity from Aprll 2024. This enables us to give Llchfield City resldents exce11entsupport and advic& in thearea of welfare benellt5. As well as ernploying an exp&rien£ed taseworker we are ableto train and support volunteersto give help and advice in such areas as completlne Personal Indèp&ndènce Payment and Attendance A11Dwanteclalms and can help w1th reviews 3nd ppèals as necessary. thfl Lichfield Foodbank obtained funding frorn the Trussell Trustto enable us to have a casèworker available at each 5esslon of Llchfield Foodbank.The propoitlon of people helped who have disabilitie5 or a ehronlc health Issue Is much hlgher than amongst our clsents as a whole. Lichfield District Council Fundingfrom Lichfleld Dlstrirt Council contrllxsted to recruitment, training and supptsrt of volunteeis and enabled u5 to get out to meet Llchlleld Distrlct resldent5. Thls funding fin15hed in March 2024. Pre During iheyear preparation wa5 rnade for the move tD LICh￿Qld Dlstrlct Council House In Frog Lane from our office in Levett5 Fields which took place in Ociober. We have been able to use rooms In thecouncil Hou5efor training aad meetings. We continueto see cllents face tD face in the Council House and in our office at Chase Terrace. Flnanclal Review The Charity benelitted from In¢re3sed fundlngfrom restricted luriding providers but saw a reductlon in unrestricted funding.The overall delicit of £4,424 compares witha surplus of £14,521 in the Sast financial year. During theyear, incomefrom restricted funding Pfovidersl£283,7491 showed a modest increa5eon prioryear of £36,895. The m051 significantincrease5 related to UKSPF1+£70,0001, Menttil Health Foundatlon Trust 1£+28,8881, Lottery Referral l£+24,OODI, Costof Llving-Aviva1£+31.1251 oft5et by thecisrtailment of Evolve l£- 103,1881 and the"one-oW' CitA grant l£-15,0001. Income from unrestrleted fundingfell ffom £l(6,820to É96,96113 reductlon of £9,859.This was accounted for primarily by a'one off 8r3nt frOtr￿ Burntwood Town Counc51 IEI,7501 and other income from Northumberl3nd Cltlzens Advice of £7,765 recelved in the prlor year. The impact of gains and losses In projects has iesulted In an irbcrease of £30,264 in salary and ollice c05t&, elsewhere costs in Premises, fjovèrnanceand Other incfeasèd by £18,601 Iprincipallr Partner paymentsto other Multlply providers), giving a total nett cost increaseol £48,335. A5 mentloned lastyear, the charlty's accounts represent 8 snapshot at a moment in tlme. At last yearend, the balafice on re5tr&cted funds included an amount of £15,COOfor 8.one off" grant from CitA.This has all been expended in the year to 31, March 2024 and therefofefallen straight to the bottom line. It15 therefore crediblethat CASES has produced 2 sm811 annual deficit of £4,424. SOUTH EAST STAFFORDSHIRECITIZENS ADVICE BUREAU FOR THEYEAR ENDED 315TMARCH2024 DIRECTORS. REPORT Icontlnuedl In sumrnary, the charity's results wefe Income Expenditur Overall deficit £ 386,301 £ 390,725 £ 4,424 The Statement of Flnancial Activltyls set out on page IS of thÈAccounts. Whllst thecharity has achieved an overall deficit of £4.424, there havebeen movements on reserves. The most slgnillcantwas the loss on the surrenderof leaseat levetts Fields on 26 Octobei 2023 (CASES relocated it5 Lichfield Office to the District Council Htsusel not covered by leasehold revaluation reserve l£-43,4391 It >hould be noted the Unrestrictèd Funds (see Note 11.31 have fallen from £271,818, at 31 March2023 10 £264,678 at 31" March 2024 oquatI￿gto a reductlon of E7,139. This wa5 prlr¥tarlly due to previous mentloned loss on su¥render of lease. In part, off set by thetransfer of h15torlcal restrlcted balances unlikdv to be utlllsed going forward l£+26,1681 At yearend 31" M3rch 2024. we engaged with Calderfs Chartered 5urveyors,Tamworth to revalue CASES premises at Wade House. The impart of fixed assets and revaluation reserve is shown under notes 8 and 11,1 respectlvely. Reserves Po Total Reserves Less.. Restricted Funds Tangible Fixed Asset5 £422,885 IÉ 7,7571 1£250,0001 Unrestricted Funds available (free reserves) £ 165,128 The Unrestrlcted funds avallable amountto approximately 5.1 monihg runnlngc05ts lexcludlng deprÈcSationl based on current artivlty levels Iprlor year 4.31. In theTrustees' vlew. the reserves should prDvidethe charitywlth 3dequatefinancial stability andthe means for it to meèt its charitableobjectives for theforeseeable fytvre, The Trustees propose to maintain thecharlty's Tese¥ve5 at a level which is at least equivalent to thr& months operational expenditure and h8ve done50 havlng regards to It5 mannerof operation of Ilkely fundlng streams, The Trustees reviewthe arnount of reserveslhat are required to ensure thai they areadequate to fulfil the charity's continuing obligation50n è quarterly basis at their finance meeting. SOUTh EAST STAFFORDSHIRE CITI2£NS ADVICE BUREAU FQR THE YEAR ENDED 315TMARCH 2024 DIRECTORS, REPORT (Continuedl Plans forfuture perlods The charlty contlnues to seekways In whlch It can carry Its work forward and reach those In need, The charity has a 3-year Business Plèn to ensure it meets today's needs along with thefuture. The chafity'k strategit aim continues to beto provide 8 high-quality service to tlients whilst increasingattessibility. Th& charlty wlll also continue tD present clTrents' problems and experiences to local and national governmentand other5 in order to help to improve Services and le.glslatlDn where Ne￿$Sary. Th2¢haritywill contlnue to play an active role in Influenclng strategywithln Llchfleld Dlstrict and the County of Stalfordshire.Thecharlty's membership of C4t4zen5 Advlce Rural1ssue5 Group Is a great source of informatlon and supportwhen looking at the needs and problem5 experienced by resident$1Svin8 in rural areas. The IDng-term future of the organi5ation and its services are constantw atthreat and the charity continues to explore new ways of working and synergies in order to makethe bèst use ol Scar￿ resources and conlinueto provide a much needed service to resident5 of Llchfleld Distritt. We have incorporated lessons learned during thecoronavirus emerEcnry into future Business Plans, which Includes Kre3ter ac¢essibilitythrough none face ttsface means Including telephoneahd emall and also looking lor5ultable outlets at which we can be accessiblÈtD residents facè to face. Members of theTrustee Board Members of theTrustee Board. who are directors forthe PUFP05es of company lawand fiu5tees forthe purptsse of Charlty Law, who served durlngthe period and up to the date of this report aresetout on page 12. Independent examination ofthe accounts Company law does not requlrethe accounts to be audlted, but, if not audlted, Charlty Law requlres that an Independent Examlner'% Report be provided by a qualified acrountant. The Tyustees haveappointed Messrs David Evans & Co to undertakethis wo¥k. This report ha5 been prepared in accordancewilh the Statement of Recommended Practice-Accounlin8 and reporting by Charitie5 2018 and advantage has been taken of theexemption availableto small entltles. Approved by the board of directors on 181h August 2022 and slgned on their behalf bv JLI John Griffiths Director 21 August 2024 OUTH EAST 5TAFFORDSHIRÈCITIZENS ADVICE BUREAU FOR THEYEAR ENDED 31ST MARCH 2024 DIRECTORS, REPORT (Continued) Structure,Governance and Managèmènt The compèny began operating a5 an advlce bureau on I, April 2009, as a result olthe merger of the Burntwood and D¢strlct Citizens Advice Bu¥eau (opened in 19831 and the Llchfield and District Cltlzens Adiice Bureau lopened in 19691. Governin document South East St3ffordshire Cltlzp.nsAdvice Bureau Is a charlt3blecompany lim￿ed by guarantee incorporated tsn 11 February 2009, and reglstered as a charity on 5, March 2009. The company was established under a Memorandum of Assoclatlon, whlch established thè powers of the charitable cornpany and is gtsv2rnEd under its Articles of Association. Membership of the company is available to'.- Individua15 ower theageof 18, who are interested In furthering thework of the charlty and who are not pald or volunteerworkers of thetharlty organisations interested in furthefingthe work of thecharity. theevent ol the company being wovnd up, members are required to contribute an amount not excèèding £1. Slnce 151 April 2016 the charityhas been trading as'Cit17en5AdvlceSouth East Staffordshlrd ICASESI, in accordance wlth Clt12ens Advice national kirandingguldarKe. anisational structur Under the terms of the Articles olAssociation the Trustee Board shall comprise a minlmumof 3 and maxlmum of 15 mernbers, 2nd the first trustees werethesubscribers to the Memorandum. Trustee5 are eiiher'.- elected 8t the annual general meetin8 la maximum of 101, who shall hold O￿lce from the conclusion of that meeting co-opted by iheTrustee B03rd Iprovided that at no timeshall the number exceed 71 Other than Bt the first three annual general meetings followlng incorporation, all elected Trustees shall retlre at the thlrd annual general meetlngfollowlng the annual general meetlng at whlch they wereelected, but they may be re-elected. In addition, theTrustee Board may utilise its puwers under the terms of the Artlcles olA5sociation to delegate the dayto day running tsf the d)arity to a Management Commlttee, whose mÈmbers will 5eYve for and under slmllar terms to the Trustee Board. Recruitment and a ointment ofTru5tee5 and the Mana ement Comrn The directW5 olthe charitable company are its trustees for the purpose of charity law, and underthe company's Articles are known a5 the Trustee Board, They are rec¥uited following open advertising and appolnted following 3 formal 5eleEtiDn PFQtess. SOUTH EAST STAFFORDSHIRE CITIZENS ADVICÉ BUREAU FOR THE YEAR ENDED 31ST MARCH 2024 DIRECTORS, REPORT (continued) Structure,Governance and Managemènt Icontlnuedl Trustee Ind tl and trainln The charity aims to recruit trustees with a rangeof skills and knowledge in thè areas of work carrled out by the organisation and experience Of charilylbuslness management. They currèntly include people with experience of local government, business, NHS and thethird sector. ew trÈÈstees are invited to the charlty to learn about the work undertaken, the waythecharlty operates and to meet staff and volunteers. They recelvean Induction packthat includes ttustees, roles and responsibilities, Information about the charlty, and CltizensAdvice Ith& National A5SOCiatlon of CltlzensAdvice Bureaux) PDlicie5 and procedures. Training lorTrusteès is available, through the charity and Citizens Advie. A5 required, Trustees are member5 of the followingsub-committees-Finance & Strategy and Human R￿OUrtes& Policies. Related les Thè charity is a member of Citlzens Advice, the National Association of Citizens Advace Bureaux Ihroughout the Unlted Kingdom. Membership of the national association 15 condition31 upon è Citizens Advlce Bureau adheringto ri8orous standards in respect of its goveTn2nce} personFtel practices, and the quality of its advice servlces. Slnce I, Aprll 2017, Citizens Advlce Membershlp Scheme requlres self-asse55ment, aug￿￿nted by a 3 yeaily aL4dit. 15kM lThformation 3nd support that as515ts thecharityin risk limltation, is availablethrough Cit12ens Advice, Including servicespecificalions znd professional indemnlty, policies and procedures, employmentlegislatton. DBS records, staff tr8lnln8 and monltorlng of quality assurance.The charlty maintalnsa Risk Register whlch15 regularly revlewed. Adequate corefunding provision continue*to be a serious risk. Much fundinEiS short term16 monih5to 2 yegrsl and 15 insecure and restricted in its use. The charlty continuallyseeks new source5 of fvnding and st¢pport. It is necessary for the chartty to be available to client5 a5 often a5 P055ib1eand in as many ways gs poss*ble,' however, this has to be balanced wlth the rlsk of attemptlng too much resultlng in quality becomin8 unaccèptably low. There are a number of roles atthecharity which are undertaken byvolunteers, includingGener81istAdvi5ers, Receptionists 8nd Administrators, It take5 a mlnimum of 5ixmonth5 to cornpletethe initial trdinlngto become a Generallst Adviser and a lurther9 months to consolidate and complete training. Casework requires an experlenced advlser who is prepared to work at least 12 hours a week and15 therefore usually3 pald employee. It Is therefore necessary tts plan ahead and contlnually monltor the number an4J level of advisers needed. Procedures are placeto ensure ctsmpliance with health and safety tsbllgationsfor paid employees, volunteers, clSents and visitor5to the charlty. SOUTH EAST STAFFORDSHIRE CITIZENS ADVICE BUREAU FOR THEYEARENDED 315TMARCH 2024 DIRECTORS, REPORT IcDntlnuedl Structufe.Governan¢e and Management lcontlnuedl The Trustees are satisfied that there are systems in place to identify 3nd manageexposureto major risks. Stat2m@nt of Internal Control Sco eofRes The Chief Executiveand the Trustee Board havejoint ¥e5pon5ibilityfor maintalnin6 a Sound system of internal control that supportsthe achieveTnent of the charity'5 policie5, aim5 and objectives, while safeguarding funds and assets. The Chief Executive is accountableto theTrustee Board for manaElng the rlsk of thecharlty. The ur oseof the stem fln rnal Control The system tsf internal tontrol Is designed to manage risk to a reasonable level ratherthan toellmin ate the risk of fallureto achleve pollcies, aims and objectives,- it C3n theref¢Trre only provide reasonable and not absolute assuranceof ellectiveness. The system of Internal control in placcwithin thecharity is based on an ongcTrlng process deslgned to identify and priorltlse the risks to the achievement of the charity's pollcles, alms and objectives, to evaluate the Ilkelihood and impact olthos& risks being realised. 2nd to takeapprtspriateaction to managethem effi'elently, effe¢tively. and ecunomically. The system of internal control has been in place In the charity forthe year ended 31 March 2023 and up tL¥the date of approval of the annual report. Ca acit to h8ndlérisk The charity has a structured rlsk managementprocess and responsibility lie5 With the Senlor Management Team for the Identlficatlon, assignmentand managemeiit of the risk. d control f or The Trustee Board ha5 approved and regularly reviews the rlsk re8lSter, Thecharlty has identified high level and operational level risks. Risks are identilied and evaluated In th£ followln Wa Regular review by the Trustee Board and ihesenior Management Team Periodic reviews are performed in order to assess the likelihood and impart, relevanceof ri5k5, current strategie5 applied and the strength ofthe strategies. The residual risk is identified. and action plans are treated to further mitigatè risk. The Chlel Executive 15 responsible far monitOTlng external developtnErTrt5 thatmay impact on the or8ani5ation. The charlty has a b31anced approach to'rlskt3klng' and adopts 3n artlve approach to the mltlgati(>n ol rlgk. The most sighlflcant risks faced by the char%ty have beeii Identllied by theTrustee Board and work was undertakon during the year to address and mitlgate thesÈ risks. io SOUTH EAST STAFFORDSHIRE CITIZENS ADVICÉ BUREAU FOR THEYEAR ENDED31STMARCH 2024 DIRECTORS, REPORT IcontSnuedl StYuctuYe,Go¥ernan¢e and Managèmertt Icohtlnuedl Informatlon assurance The Senior ManagementTeam ensures the cottfidtht1311ty. Integr￿V and availaiylity of all sensltlve data assets is mainiained to a level which is consistent with the requirements of clients and funding IstrateEiC partners, A programrne of work to achieve an appropriate level Of eompllanceto the Cabinet Office's Security Pollcv Framework 2nd lo industry best practice, as defined by the ISO 27000 series of standards is in pla￿. Review of effectiveness The Chief Executive has responsibility for reviewing theeffectiveness of the system of internal contTo1. Thp review of the effectiveness of the system is informed by comments made by the external Examiner5 in their managEment letter and other reports. li SOUTH EAST STAFFORDSHIRE CITIZENSADVICE BUREAU Legal and Adynlnlstratlve Informatlon Charity Name.. Operatlng Name.. SOUTH EAST STAFFORDSHIRE CITIZENSADVICE BUREAU Citizens Advice South East Staffordshire I'CASES'I Charity Regi5tratlon number.. Company RegIStra￿On number: 1128413 06816043 Reglstered Offlte: Wade House, 7 Cannock Road, Burntwood, Staffs WS7 IIS Wade HousÉ, 7 Cannock Road, Bumhmood, Staffs WS7 115 District Coun¢ll House, Frog Lane, Lichfield Staffs W513 6HS Operatlonal addrèsses.. Trustees J H Grlffiths JFOX J P McGlade J TThompson C D Evans e Cysewski C Evan5 I Schwarlenbach (co-opted Feb 241 S Norman (co-opted May 241 Chair Vice-chalr Treasurer * Term of office ends AGM 2024 Se¢rotary S E co0￿r Senior ManagementTeam S E Cooper Chief Executive J Greenwood Deputy Chief Executive Bankers The CDo￿ratiVe Bank plc PO Box 101, l Balloon Street, Manchester, M60 4EP CCLA Investmènt Managers Lld COIF Charity Funds 80 Cheapside, London, EC2V 6DZ Reporting Accountant David Evans FCA of David Evan5 & Co 5towegate House, Lombard Street, Lichfield, Staffs WS13 6DP 12 SOUT14 EAST STAFFORDSHIRE CITIZENS ADVICE BUREAU FOR THEYEARENDED 315TMARCH 2024 Statement ofTwstees' responslbllltles In re5pert of the Trustees, Annual Repvrt and the Fknancla Statements Under Charity LBW, the Tru5tÈÈs are responsible for preparingtheTrustee5' Report and flnanclal statements for each financial ye3r which show a true and fairview of the state of aflalrs of the charlty and of the charity's flnancial position forthe perlod. ITr preparing these financial statements, generally accepted aceountingpractice ent211s thaitheTrusteÈs'. select suitable 3tcounting policies and then applythem ConslstÈnt￿', tnakejudgetnents and estimates thatare reasonableand prudent., statèwhethertheflnancial statements complywith applicableaccounting standardsand statements of recommended practlce, subject to any material departures disdosed and explalned in thefinancial 5tatements,' prepare the financial statements on theBoing concern basis unlessit Is inappropriateto presume that the charity will contlnuèlis actlvltles. TheTrustees are requirp.d tn att In 3ccardance wlth thetrust deod olthe charlty, wlthln thefr2mework of trust law. They are responsible for keeplng proper atcountlng records, sufflcientto disdose at any time, wlth rÈas()nableaecur3CY, the financi31 posltion of the charityat that timè, and to enabSe theTrustees to ensure that, whe¥e any statements of accounts are prepared by them under 5132111 ol thecharilies Act 2011. those statetnents ol accounts complywlth the requirements ol the regulation5 under that provision. They havegeneral re5pofisibility for takingsu¢h steps as arè reasonably open to them to safeguard the assets of theeharity and to prevent and detect frdud dnd utlier irregularities. The TTUStees are re5ponsiblefor the maintenance aEtd integrity of tl)e flnancial and other i4)formation includEd on thecharity's webslte. Legislation in the UK governlng the preparation and dIssem1￿tiOn of financial statements may differfrom leglslation in otherjuri5dSctlons. The Trustees confirm that they have met the responsibilities set out aboveand complied withlhe requirements for p¥eparinE theTrustées' Rèpo¥t and the financial statements. The financial statements set out in the attachèd pages Ipages 14 to 231 have been compiled from and are In accordance with the financlal records maintalned bv theTrustee5. In so far as theTrustee5 are awaTe at the timo ol approving ourtrustees, 3nnual report and finanaal statements there is no relevant information, being informalion ￿eeded by the Independent Examiner connection with p￿parIng their report, of whlch the charity Independent Examiner is unaware. Sig John Grifffthg Chalr Date 21st August 2024 13 SOUTH EAST STAFFORD5HIRE CITIZENS ADVICE BUREAU FOR THE YEAR ENDED 315T MARCH 2024 I reporttothechadty trustee5 on ryiy examination of the accounts ofthecompany for theyear ended 31, March 2024. Res onsibl lès and basls of re As the charity's trustees of thecompany land also its diiÈctorsfor the purposes of company18wl you are responsible forthe prèp8ralion of theaxounts in accordance with the requirements ol the CompaniesAtt 2L¥061'the 20D6 Act'l. ort Havlng satislled myself thatthe accounts of ihe Company are not requlred to be audited under Part 16 of the 2006 Att and afe eligiblefor Independent @xamination, I rÈport in respect of my examination oltheTrust's accounts tarrled out under sectlort 145 of the Charilies Act 2Qlll I'the 2011Act'l. In carrying out my examinatlgn I have followed the Dlrections given by the Charity Comrn1551tsn under section 14515llbl of the 2011 Act. endent È amSnerfs st ternent SSnce the company's gross incorre exceeded £250,OOOthe examiner must be a memberof a body Ilsted in sectlon 145 ol th& 2011 Act. I confirm that l am qualified to undertakethe assignment because l am a member of the Institute of Chartered Accountants in England and Wales, which is one ol the listed bctdies. I have completed my èxaminailon. I conflrm that no material m3tter5 have cometo my attention in connection wlth thèexamination giving me caus@ to bellevèthat in any material respect.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act,. or theaccoLittts do not accgrd with those records. or theaccounts do not cowply with the accounting requirementsconcerning of sertion 396of ihe 2006 Act other than any requirementthat the accounts give a'trueand fair view vA7ich is not a tnatter considered as part uf an Independent emamlnation or the accounts have not been prèpared In accordancewith the methods and prlnclples ofthe Statement of Recommended Practicefor accountingand reporting by charities preparlng ihelr accouhts In accordance wilh thÈ Finantlal Reporting Standard applicable in the UK and Ireland IFRS 1021. I have no concerns and have comeacross no other fflatters in conne£tion withlhe examination to which attention shovld be drawn in thls report in orderto enable a proper 4Jnderstanding olthe accounts to be reached. Signed.. IOH DAVID EVANS FCA David Evans & Co Chartered Accountants stowegate House Lombard Street Lichfield Stafford5hlre WS13 6DP 21st August 2024 14 SOUTH EAST STAFFORDSHIRE CITIZENS ADVICE BUREAU STATEMENT OF FINANCIALACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024 Income: Donations and legacies iio iio 605 Charltable activities other trocling octiwties.. 96,961 283,749 380,709 353fi74 Trading activitles and Fundralsing 364 364 275 8ank Interest 5,118 102,553 5,118 385,301 1,856 356AIO Totttl 283,749 Expendituye on.. Ruisingfund5.' Churitubleoctivltles.. 92,419 298,306 390,725 341.890 Totol 92,419 298,306 390.725 341890 Net Income/(expendlture)Jor the reportfingperlod before goln5 und105seson tftvestments 10.134 114,5581 14,4241 14,521 Transler5 between funds Loss on surrender of lease Wet movement In funds forthe year 26,168 143,4391 17.1381 126,1681 143,4391 147.8631 140,7Z51 14,521 Reconclllatlonof tunds.. Total funds brought forward Tottsljunds ctsrriedlorword 271,818 264,680 48,482 7,757 320,300 272,437 305,779 320.300 The statement ol Ilnanclal actlvitie5 includes all gains and losse5 recognised in theyear. All Income and expenditure de[￿V e from contlnulng actlvities. 15 SOUTH EASTSTAFFORDSHIRE C￿1ZENs ADVICE BUREAU Company Number 06816041 BalanEe Sheet a5 at 31 Iktarch 20Z4 Axèd assets.. 250,000 Z50I100 33>,220 Totolfixedossets 250,000 Z50POO 333.220 current as52ts'. Debtor5 Short Term tkposit Cash at bank a￿d iii hand 10,605 152.479 25,407 49,833 42,076 60038 110,403 25A07 19.892 I05,285 57,SS0 Totol current llssÈts 188091 7,757 196,248 182.727 CrÈdltors'. Amounts falling due wlthln i)the ye8r io 23,364 23,364 11.540 Net current OS5ets 165,127 7,757 172,884 J71.186 rg¢pfnetqssets orllttbllltfts 415,127 7,757 422,B85 504A07 The l￿d$ ol ¢he charity., Revaluation Re5erye Restricted Fund5 UnrestricrEd Funds li li li 150,449 150,449 7,757 264,678 422.885 184,108 48,483 271,817 $04.407 7.757 264,678 415,127 Totolchorltyfvnds 7,75Y For the financial year in question, the company was entitled to exeniption under section 477 01 the Companies Act 2006 relating to small CoM￿nIes. No members have required the company to obtain an aiidlt of its accounts forthe year in question in accordance with section 476 of the Comparries Act 2006. The dlrèitors acknowledeÈ their Yesponslblllty for Ltsmplylng with the requirèments of the Act with respect to accounting re ords and forthe preparation ofzccounts. These account5 have been p￿￿red in accordan¢e wit he pro ons appllcabte to companies subject to the small companie5. re8ime. Direcior 2L5tAugust 2024 16 soiirH EASTsfAfFORDSHIRE UllI￿sA0VlCE6uPEAu NOIESTOTHEACCOVNTS FOR THEYEAREFYHE031$7WmCH 2024 A￿￿tsm￿gp￿￿P5 1.1 vlpipparatEonand 355essmenl Dfgcthgiretion. i.a lYthmlnE R•sour(*s Al incy)mlng ￿SOuTCe5 are in Ihe StaiLYnent ol Fkndn￿aI AclNiiie5 wheTr the ch3rily h35 ent￿lemen1 to the kiKome, any pwFofrnance £ondli4￿5 bèsnmet, it 1£ probable khal the INoft)ÈwillbÈ rÈ¢ÈlYd and Ihtamwnion btquart1llw￿Ih r•wbl?kc£vra¢V. 1.4 Donatèd6ood$ J*ds¢￿tt$-ft0le olvdunteets In adlillon to the lime liven by Twsiets, the ¢hèrily ietLived a vè>t amou￿ ol v4lunlJry SUPPOrt ènd asS￿l0￿et Ioi provision ol trur idvic£ SeNIc￿ andadmlnislrallonsuppoYL thYinElheyearlhis ain0￿nted *ome5WO￿lS ￿th vdunieers from aswell 3s, Iiltreasthly, frtjtn CthSES offi1￿. Th￿ I￿ana￿l olvDIuDteorynE is talculatsd at sorne £IÉS,5QO bnd in(lUd￿5 fediDg less slre&5, Ees5 fella￿t￿n NHS servKe5. bÈlngmoreÉnghged In Iheirwmmunity*nd enhan¢￿ ¢awandJobpF¢specis.' AdV￿oIs-lhÈr9are adyisors who pr¢vrfe3 Conl￿entI￿, efficient and efftttive gwbeilisl advitè Se￿Ke tty the publlt they iTriErvw Ilients Adiryo InloimatiLw 5ystern toinleiprd andcommunlcale rElevaTht Inlormatlirt andtD re*rth and EKpIore Dptittns Soth¢cliEnt rnikeinformed dedsions. r*¢*5alV the¥ a(1 for thttli*i by veBOliJiinE. di¥ltlng lettws and making phone calls. Each (ase Is axuratdy recorded. Advlsor yo1￿￿teErS al50￿entIfY￿s￿eSYtherel￿ea[th and￿mpaI￿l￿gWIll help 103Nevi£teprtsbkn 17 SOUTH EASTSTAFFORDSHIBECIT¢ZENS At)VlCE BUREAU NOTE5 TO THE ACCOUNTS FOR ThE YEAR ENDED 31ST MARCH 2024 Iconilftuedl Ac¢ountln8 Potl¢les Ic()AtlnllÈdl 1.4 t)onated Good5 artd Servlces- RL4e ol Volunteers Icontlnuedl Fund Ralsers- there are 8 nu¥nber ol volunteers locally who *ctl¥ely support the fundralsSngforthecharity by directly raising funds, u51n6 collectioii tins. as vJell as volunteer5 who undertake5ponsored activltie5 and iollect through otbllne support pag￿. Thero are ré8ular volunteors who S￿￿POrt tho èdmin 2nd IT funttions of the charlty Donited Goods fjoods or service donated ID order to help rhe chirity raise fund5 by vnwards 5aleor wctlDll are iecogni5ed at matket or fa￿Value where It 15 readily avallable orTrustees best Estlmale. The ¢harlty Is not h¢ldlnB any such assets at thls 8alance Sheet date. 1.5 ResovYc•s Expended and Iffeco￿elab]e VAI All expendituYÈ is actounted for Dn an tccrugls b3s15 bnd hJs beÈn classlfied under headlnES Ihai aggregare all costs related to Lhe cai£gor¥. All expendltur@ is recognised once thère is a le6al or constructive obligation to make a payment to a third party. Irrecoverable VAT is charged ag31115t the c3tegory ol re50ur£es expended for whlch it W3s Incurred. South E35t Staffordshlre Citiiens Advice Qureau is iiot currently registered forVAT 1.6 Alocitlon of Oyevhead and Supportcosts Overhead and supp¢rr ¢osts whl¢h are not wlKtlly attrSbutable to an expendltuwe type have been apportioned between Costs of Ralsin8 funds and charItab￿actlYltle$. The analy515 Of overhead and support COSts and the ba515 of allDcation is shown In noie5 4 & 5. 31 Cost5 of Rai5ingfund5 are all costs attributable ttr 8enerating income for the tharity Other than income arisin8 from tharitable artivitles. and represent tundralslng tostg. bl Costs of Ch3rirablÈ sctlvltles cornprlse 311 expÈndlture Identlfled as wholly or m3lnW lncuired In the pursult of the chafltable objects of the charity. These costs, Wher￿ not wholly attributable, aieapportioThed and In 3ddition to direcl $1$ include an 3pport￿￿Mem1 of overhead and support costs as dlsclosed in note 6. ITh some cèses the provid￿r5 of Réstricted F￿ndS Ilmll the level of gellcral overheads that tan be tlèlmed. In these tases overheads are still apportloned as indlcate iknio&lricted 8e5tncted F￿ndS Funds 2D2¥24 Funds 2023 IntoMélromDDnthon5 LIO iio 3.2 Incrbwfr￿rn tha￿￿￿È￿ÉtIvlt[8￿ Unrestrtrted RÈstrfdod To￿1 i￿r￿strIcted RE5tricted Fund5 Funds Fvnd5 Fund$ .24 Gr3ntsfrom LoolAuihoriiie5 23.950 0 23P50 ,95D 11950 BumiwoodTown CouThrll r*ants Irom Others L750 1,75 75.620 246.&Y 3￿.1?4 1£*,820 244&4 313,6P4 67,511 96,961 283,749 351,259 8,7d9 380,7 &3 In(omÈfrornOthbrTtsdln&At￿￿t[Qs This incDmecomwiSe5pfedominanUylurndralsin8 ￿1vIll*S Ir¢theye?r£364lz013-E2￿￿. Allo¢atlon Dl$upporttriStsandOveihe￿s SuppDrtand DVrihead¢ostS4** 411outed between charita￿85￿1￿tIQS. The ba515Dlallocat1on15Qll the emplwee andYolyrtÈprhourssyntaTra woSect k ATr4yslsol Empendtur UtYe5trfcted RE5tri(ted Tot Funds Fu￿5 24 FvnJs Funds 2023 Sal4rf8s si¥lf & Volunt••r E¥p•n801 Ollic Pr?miso6 7A669 232,199 3(486 L437 1,94S 7,6 21,593 19.k 6,118 14.759 20,B77 453 L353 27,889 27,950 55.356 192.1$9 287,527 827 LY75 9.?33 10,410 IQ623 14,3S3 575 24.763 I,CÉ9 Olher 62 91419 306 ￿.>2¥ 117,184 221706 341.& AnalyJt50f Ch￿¢4￿1• Expphdlluw* Supportcostsattributdble tOChar4table Expenditure have been awortloned boiweenr4iegon￿Sonthe Dlrert Support Costs Dlwe¢i ￿pport 2024 Attlyliles Co415 Attl￿tItS 2D13 Proy15ron o[Advi￿ and Infarmation 28tS.756 109,959 M725 253,624 266 YI.89D I8￿756 lQg,969 3￿?15 ,624 256 341.89U SuppDrt Cissts Tll131 Dlrerl Support Costs A¢tl¥ltles Act5Yl¥4s Costsor FundralslnE Events 20 50UTH EAST STIFFOROSHIRE CITIZENS ADVICE ￿[tREAu NOIÉSTO THE ACCOUNTS FOR THE YEAR ÈNDED 31ST MARCH 2024 Icontlnuedl Ar￿￿5[S ofstaN£osts and Yemune¥atlall of kEy martagement persor Total 2024 Total 2023 Salèrl@5 3iid wages Sod31 securlty co&ts DÈli#Éd Penslon Contrlbutioll Scheme 185.797 ISA95 7,576 308,A6 26S,966 7,lJ78 2È7,527 Outstandln# cofttrlbutlons at year end weve.. Deflned Contribution Schpme Avw'agè lull tliiie equivaleTrts uf employeés irn tbe¥èar'. Average head count during the year.. 10.3 Is.0 YO.6 14.4 The kèy ma#agemont pelsonriel comprlse the trustees and the clia¥ity chlef Exe¢utlv¢. No employee had em¢lumeftt5 I￿ excess of £60,UOO1207.3.' nill. Ihdtpe*dtnt Ex¥mlnei' Tlie Indeper¥dent Examlner's remuneration of £l,11012023.. É9241 related to 1fide￿nde￿t Examin3tion work1É94RI Ènd 3 I'epott reQ￿ested b¥ Shoitland Par51ey in connection wlh surrender of the LÈverts Field lease1£162IThe Eharlty dld noi commlssion any addltional work from the Independeni Examlner in 2022123. FIMed a5sets- Gentral Funds FREEHOLD LEASEHOLD EQUIPMENT PREMISES PREMISES IINftESTRiCED TOTAL Property Cost A5 at 1st Aprll 2023 Additlons Z90,395 181,345 15,672 4R7,412 0 1181,34SI 140.3951 1197,0171 140,3951 Revaluations Tr3ngfe¥s As 3t 31st fv4arch 2023 250,000 250,000 DÈp¥étlatltsn A5 at 1st Aprll 2023 L23,249 15,271 15,672 125,6721 154,192 115,6721 6,122 IL44,6421 ChBf8ed In year Revaluations Transf8rs As at 31st March 2023 Net Mook Value At 31st March 2024 At 31st March 2023 6,122 250,000 161,146 250,000 333. J.66.074 Freehold Premises ThÈ ¢harlty Owns Dflltes and consultlng rooms at Wadè House, 7 Cannock Road, Burnlwotrd,5laffs. A valu311on was carrled out In Aprll 2024 by Calde¥s Ch8riered 5uTvevors & Pioperty Collsultants of 3 Vlilarit Aoad. Tèmworth.Thls voluitlDn of £250,000 has been Incorporated In these accounts. Leasehold Premlses YhEcharity held p 99 year lease cornmETrcln& iii 2001 for offi￿5 and con5ul*lng r00rn5 in Levplt5 Flelds. Llchfield. Staffs. These premlses had previDusly been valued the sprlng of 2016 by Kln8ston Con>merci41 Property CoDsultanlS.The chirlty surrendered the leaseon thE Levetts Field premi5P5 on 2 October 2023 and the accounts ¥eflect the wrile-off of book value and cumulallve depredatlon. CASES now oc(￿pY office5 and consulting room5 Within l.ichfleld CDuncil House on a leasehold basls. 21 SOLITH É4STSTAFFOR)SHIRE CITrZEN5ADVICE81JfiEAII NOTES TO THEACCQUNTS FOR THE YEAR ENgEO 315TMAR¢I¢ 20x4 Analysis o+c￿Er￿ntA55Pts ID•btO151 2023-14 2D21-2a Tot￿1 Amounts falllr8 wlthln Y￿1r.. Prepaymenis and accruÈd incom Total dÈblois lalllngduo w5thln one year 60,438 60,438 19,892 19,892 io 2023-14 2022-28 Grant5 re[￿vr.￿ In Bdvancp. PAYE 3nd 50clal 5ecbfitv PÈnsion Cred&tor 4,771 1576 1,349 A£rrua15 Ti)i?l uodltors fallnRdu& whhin y•ar 17,QlY 23.364 JO,191 Al Analysls ol CharSlahlE Fwd5 Rev￿￿&¢¥0￿ R¢setvÉ 11.1 FREEHOLD LEA$8HOLO PPEM15ES PREMISES TOTAL As al 1st Aprll 2023 61.473 BS.975 122.635 1722,6351 IB4,10È 133,6S9} J50,449 A5 at 31st Maich 2d24 150849 11.2 Roslrkt•d Fund8 1arKè 31 Pthaych 2023 Intomln Resources Resourc@s Expended Transl&rs Galn5 ahd Lg5gES E4alan¢è 2024 A Evolve B MASDAP (was Face E Facel C leB3Cy CItA EnerRV P[DI￿t5 -556 9.108 556 -14.443 -19.140 14,343 19.140 92,336 3,t28 40,708 40,081 -16.361 -23.273 -68,263 11,471 -31.2EI -11.353 -6.662 -29W,306 627 CItA Grant F Loltery wforr G UKSPF H energy COLAvlv EAPR CANW Inergv Total Restrlcted Funds 15.000 1.261 24,0 7D.DQK) 9,500 31.125 7.980 8.100 283,749 727 1.737 1,971 156 3,373 1.438 7,757 48N83 Th￿Oble￿& of ihe restr5cted Funds as fDIIow5 Évtslve.. Fundel by Eurapèan Sotlal IESFI artd Th￿ B5g Ltsltery ended In March 2023. Replaced by UKSPF. MASDAP.. Ad￿ce serVkeprtt￿d￿% dÈbt advltÈsÈrvlces to mèmbèrs of th* public through faceto latè. tÈlÈphonÈghd ÈlÈttrohlt IntÈraLtlon, the trMDsI approprlale chaiinel bdiig agreed wlth ihaclleni based Dn tkneir heEd5 w15h¢s. C Energy produ¢ts.- FuTrdlDg from Clllzens Adylceenabl￿ us io employ a mgmbwol 5tafttD PlQmOterdlef from f￿￿1 povetty and also to promotoenergy and t*eYmal efllcloncy TheJsure5thrwBh.. onE3Elnywith local 5t3keholéer5. Thls Is p¥rt of the G¢verTrment's Levelllng up a8end4 ¢esl8ned ro combat Issues around tlnanoal Ilteracy. Thls proiqct IS Oveis¢Èn b¥ Slaflotdshlreco￿ThiV C¥yntll and is dèslghèd io help pot)plÉtoundÈrsland budEQtlngihoroby sner￿]51n their li0a0¢ial literacy ènd their abJlE*y to fln& Maln￿10 èmploymeni. E atA Giant Th15 Wa5 a ohe off paymeht 6lveM by Cltixerbs Advice lThthe ￿$t Ilm￿n¢la1 year t• enatyle us i¥ hèlp more peDplewho) are sv*ferlnR throu6h thE C05t of LIVini CvSIS.Thls wès fvll¥ utilised In ihe year to 31st March 2024. rel¢phonÈ gwÈr¥15st avltèciJyÈrlngTamwortb. Eagl StafftsrdshliÈ LI£￿[￿1d rèfèrral platftsrm wort¢ln8 wlth bcal LitA pprty¢d partners. Wlth CA Medo & CA StaffoYdghlt¢ Sollth West. G U￿￿F Supportlng paYlldpanLs to A8t closer Lhelob uNtII 31sL Marth 2U2S. Fu￿&￿d by UKSPF tliiou8h Uthfièld CAM p.nprgy ProvldÈ ￿dvit￿ la UsEfs ol lo¢41 IoDdbèiik5 & slmii* ofBÈn15atlon5. Wth CA PAld MeY¢Ia. COLAvlva Fundlng for Ilno"rÉSo￿rc1n8 wlth CA sièffvrdshlrestsuth West CA Stafford5hlrE North & Stoke on Trent duE tts ttyrrtSnaiE In July 2024. J EAPR Provlsion of Energy advlco-sooc &bove. CANW Energy 70 provldc cnEf6V èdvlcp. Includin6 taTbon mon0x￿le safotywlth WarW5ckshlrÈClll￿￿S Ad￿(￿. 22 SOUTH EASTSTAFFOADSHIRE CITIZENSADVICE BLFREAII NOTES TO THE Accoisf4TS FOR IHEYEAR ENDED 31ST MARCH Z024 Iconlioued Analy515 of Chark4b1e Fwnds IcoThtlnuedl 11.3 Unrestricted Desl8natel Funds Bdlance 31Marth Incomln8 BeS￿[ce5 Resources txpended Transfers Galns and Losse5 Balance 31 Marih Fur¢ds 2023 1024 General Funds A GeneralAdvicelliiFormatloD Servltes Oe5ignated for Speclllc Prolects 2?1.817 95,053 184,9191 26,168 143,4391 26d.6yg 7,500 17,5001 271*17 102,553 192,4L91 26,168 143,439 264￿73 A 52￿ra1 Advi¢ellnfofmatlon Seryices funds are thc>se funds lor whlch a donor has DOI expiessed aDy speclfi¢ binding wlsh and the unrestricted income accruingto thetharfly. These fvnds areapplled lor anytharitable purpD5 alk>wed by the(harit￿5 objectlves. B During the finandal year the cliarllVWa5 SUPPOrted by The M3vy Slate¥ Cliariiy who have provlded funds towards tlie employment of a welfafe bonelit case worker. 23