COMPANY REGISTRATION NUMBER: 07645392 CHARITY REGISTRATION NUMBER= 1144118 Suffolk West Citizens Advice Bureau Company Limited by Guarantee Unaudited financial statements 31 March 2025
Suffolk West Citizens Advice Bureau Company Limited by Guarantee Financial statements Year ended 31 March 2025 Page Trustees, annual report (incorporating the dire(tor5' report) 1-13 Statement of financial attNities (induding income and expenditure account) 14 Balance sheet 15 Statement of Cash Hov 16 Notes to the financial statements 17-25 Independent examiners repon to the Trustees
Suffolk West Citizens Advice Bureau Company Limited by Guarantee Trustees. annual report (incorporating the directors, report) Year ended 31 March 2025 The Trustees. who are also the dirertors for the purposes of company law. present their report and the unaudited financial statements of the charityforthe year ended 31 March 2025. Chair's report Most years bring wlth them both operational challenges and successes and 2024125 was no exception. Spring 2025 invotved our Year Three Aud with National Citizens Advice. This is their opportunity to audit us fully to ensure our continued compliance in all aspects of seThice delrvery and other operarional areas. We were delighted to pass all areas of the review with fying colours once again, largely due to the effective leadership and reporting of both Carol and Sarah. However, the year was not all plain sailing- As many of you will know. Carol, our excellent and highly valued CEO, was diagnosed wtth cancer part way through 2024. She began her treatment in Autumn 2024, and it continued through until June 2025. She insisted on working when she felt able to do so. for which we were very grateful, but we nevertheless fett her absence keenly. Immense thanks go to Sarah Bradbury, our talented COO, and her fellow members of the management team, who did a steding job in ensuring that all aspects of the Service continued on track though these months. The year was also tinged with sadness. We learnt in earty 2025 of the death of Michael Simpkin, a former trustee who had stood down in 2023 following a full 12 yearg seNice on the trustee board. Michael had continued to raise funds for CAWS as recendy as November 2024. when he largety arranged and co-hosted a Race Night. In 2024 we welcomed Kay White as a new trustee. Unfortunately. ill health led her to resign in early 2025 and we were shocked and saddened to learn of her death in June. Despite other considerations, our key focus is of course always on the advice we deliver to clients. There was no let-up in demand in 2024125 and advice relating to beneffts remained the top priority for many. Most of our advice continues to be delivered by telephone and email, as this is most time-efficient and enables us to support the greatest number of clients. Hov¥ever. prevbooked in-person appointments are available where this is believed to be strongty in the clienys best interests. The way in which we train new volunteers has evolved and we are able to get people answering phone enquiries more rapidly than previousty. on a triage basis. which is working well. The team continues to manage effectively the balancing act of maximising the support we provide to clients with the funds that are available. Ns always. we are exceptionally grateful to the local Distrirt Councils, County Council, and our project funders. without whose support we could not continue to deliver the seNice which is so key to many. Our gratefijl thanks go to our staff and volunteerteam. induding trustees. They are at the core of everything we do and withoutthem we could not supportthose in our local communities who lookto us for advice. Mary Porch Chair of the Board of Trustees, Suffolk West Citizens Advice Bureau
Suffolk West Citizens Advice Bureau Company Limited by Guarantee Trustees. annual report (incorporating the directors, report) (continuedj Year ended 31 March 2025 The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and cornp with the charitys governing document the Charities Act 2011 and Companies Art 2006 and Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRSI 021 (effettive 1 January 2015) {as amended by Update Bulletin 1 published on 2 February 2016). Reference and administrative details Registered charity name: Suffolk West Citizens Advice Bureau Company registration number. 07645392 Charity registration number. 1144118 FCA Firm Reference number. 617759 Registered Office- The Risbygare Centr< 90 Risbygate StreeL Bury St Edmunds. SuffolL IP33 3A Principal Places of Business: Bury St Edmunds- The Risbygate Centre, 90 Risbygate StreeL Bury St Edmund& SLrfFolk. IP33 3 Haverhill: Haverhill House, Lower Downs Slade. Haverhill, SuffolL CB9 9HB. Brandon: The Old School House. Market Hill. Brandon. Suffoll IP27 OAA Mildenhall: Mildenhall Hub. Sheldrick Way. Mildenhall. SuffolL IP28 7JX. Newmarket: Foley House. Wellington Street. NewmarkeL Suffoll CB8 OHY. Trustees The Trustees who seNed during the year and at the date of approval were as follows: M Porch (Chair) P Holland (Wice Chair- resigned 16.10.241 M Finn (Vice Chair} C Knight (Treasurer) R Bolton A Mayer K Nicholls (Resigned 6.5251 L Mclntyre (Appointed 28.8.24, resigned 11.6.251 M Walker K White Wppointed 14.10.24, resigned 27.2.25) J Wilkie
Suffolk West Citizens Advice Bureau Company Limited by Guarantee Trustees. annual report (incorporating the directors, report) (conlvnuedj Year ended 31 March 2025 Managementteam Ms C Eagles (Chief Executive Officer) Ms D Bogacki (Core ServÉces and Training Manager) Ms S Bradbury (Chief Operating Officer) M5 Ajohnson (Business Development Manager) Ms A Wis (Office Manager) Independent examiner Robinjackson FCA Churchgates Accountants Limited 1&18 Langton Place Bury St Edmunds. Suffolk IP33 1 N& Financial Institutions CAF Bank Limtted. 25 Kings Hill Avenue, Kings Hill. West Mallins ME19 4JQ. Cambridge and Counties Bank Limited. Chamv¥ood Court. 5B New Walk, Leicester. LE1 6TE. Aagstone Investment Management. 17th Aoor. New Zealand House. 80 HaymarkeL London SW1Y4EL Nationwide Building Society. Nationwide House, Pipers Way, Swindon, SN38 1NW. Hinckley and Rugby Building Society. Upper Bond StreeL Hinckley. Leicestershi. LE10 1 NZ.
Suffolk West Citizens Advice Bureau Company Limited by Guarantee Trustees. annual report (incorporating the directors, report) (continued) Year ended 31 March 2025 Objertive5 and Activities Aims and Principles Citizens Advice West Suffolk provides free, independenL confidential, and impartial advice to everyone on their rights and responsibiltties. It values dNersity. promote5 equaltty and challenges discrimination. The charty provides information and advice to all who need Tt but aims to target resources in more detailed help and casework to rhose who are least able to help ihemsefves, whether due EO language, mental health. age or disability, or shorr-tenn difficulties such as homelessness or lack of money. We also work to improve the policies and practices that affect people's live5. through representing unfaimess and difficulties faced by clients, to those able to make a dtfference in law and procedures, in government or elsewhere. Citizens Advice West Suffolk values their wide range of volunteers and recognises that they are the strengrh underpinning the organisation and seeks to promote 5UPPOrted volunteering as a route to develop employability skills and confidence, leading to a healthier and stronger communty. Objectives The Trustees review the Charitys Business Development and Operation Plans on a regular basis, and at least annually. to recognise the achievements of the year and agree the objectives for the following year. The main objective for the year ending 31 March 2025 was to continue to provide an efficient and effective advice and information service to the local community and our acttvities were targeted to meer that purpose. The work wa5 carried OLrt by a team of volunteer advisers and Specialists providing advice bytelephone, email. and face-to-face appointments. We provided advice on 14 key areas- benefits, consumer, debL education, employment. finance, health, housins immigration. legal. relationship, taL travel, and utilities. In addition to generalist advice, menrioned above. both specialist advice and casework were available: Specialist Child Support Agenry Advice support with maintenance payments and challenging decisions. Specialist Employment Advice- negotiations with employers and Employment Tribunals. Specialist Immigration Advice- induding spousal visas, Leave to Remain, British Citizenship. financial requirements. and the correct use of forms. Specialist Money Advice - consideration of debt management options including Breathing Space, debt management plans. banknjptcy. debt relief order5 and IVAS. Specialist Welfare Benefrt Advice- form fillin& mandatory reconsiderations and appeals.
Suffolk West Citizens Advice Bureau Company Limited by Guarantee Trustees. annual report (incorporating the directors. report) (conbnued) Year ended 31 March 2025 The charity obtained funding to deliver some spectfic proiects: Carerfs Fund Project- to provide advice to those caring for other people. Cost of VIng Projert- To provide advice to patients referred by Social Prescribers. Equty in Mind Projert Round One-To provide advice and caseworkto dients 65+ with a severe mental illness. quity in Mind Projett Round Two-To provide advice and casework to dients 1 &25 years old with a severe mental illness. Financial Capabilty- To provide training to frontline wot1¢ers and end users to increase awareness on budgetin& savings. crediL and energy efficiency. Hospital Discharge Projett- To provtde advice to patients being discharged from West Sufft)Ik Hospital. Housing Advice Project- To provide housing support ft)r homelessness, evittions, rent arrears, landlord disputes and disrepair. Long Covid Project- To provide support to patients referred by the Long Covid Clinic at West Suffolk Hospital. MS Society Project- To provide benefit and debt casework to families affected by Mulciple Sclerosis. Older People's Project- To provide advice to people over state retirement age. Probation Service Project- To provide benefiL finance and debt advice to male probationers. Supported Advice ProjecE- Henry Smith- To provide individual support to dients affected by poor mental health. Supported Advice Proje(t- West Suffolk Alliance- To provide indtvidual support to dients affetted by poor mental health referred by Social Prescribers. How Our Activities Deliver Public Benefit Our main activities and who we try to help are described above. All OLJr charitable artivities focus on providing the advice people need for the problems they face and are undertaken specifically to provide public benefit. The Trustee Board have had due regard to the Charity Commission guidance on public benefit and have complied with the duty in seaion 4 of the ChariEiesAcr 2011. Contribution of Volunteers The charity's success could not have been achieved without the hard work and dedication of volunteers and staff. The Trustee Board and senior management team recognise the tremendous contribution made by the charity's volunteers in advising the public and administering the seNice wtthout which the service could not operate. As of 31 March 2025. the seNice employed 25 paid workers (16.7 Es){2023124. 25 paid v¥orkers, 15.8 Es) and was supported by 79 volunteers12023124: 76 volunteers). Volunteer5 represent the indispensable core of the service for without them, there would not be a Citizens Advice West Suffolk service. The volunteers contributed 30.108 hours in 2024125. This may be expressed as an annualised value of £739.857 12023124- £726.6191. However. their value is inadequately expressed in monetary terms. Indeed, volunteers bring many skills to the service and very often the experience gained through volunteering helps them to retum to employment or education.
Suffolk West Citizens Advice Bureau Company Limited by Guarantee Trustees. annual report (incorporating the directors. report) (continued) Year ended 31 March 2025 Achievements and Performance The key achievements of the charity in 2024125, in line with the Business and Development plan: Passed our three-year audit and renewed our Advice Qualty Standard and accreditation to the Money Advice and Pension Framevwork for another three years. 6,090 unique clients assisred (796 increase on 20231241. 42,567 indNidual activities induding face4faCe appointments, phone calls and emails. 26,634 advice issues handled induding benefits, debt, housing employment, relationships energy. £1,737,182 of income gained for dients. 725 clients given debt advice with £1.461.546 of debt managed. 1.242 dients helped with 2.646 housing issues. 555 dients helped with 1.032 chartsble support issues indudingfood parcels. oil. supermarket vouchers, and household goods. 738 client5 With poor mental health helped by the Supported Adwce Team generating an income of £648k for clients. 84 clients affected by Multiple Sderosis helped with an additional £152k of income aw3rded. 67 clients afferted by Long COVID assisted with 707 issues generating an income gain of £177.536. 73 male probationers advised through the MOJ Finance, Benefrts and Debt ProjecL Started a new 2.4-year projert working with the Social Prescribers in GP prartices and the community across the West Suffolk Ailiance area funded by West suffolk Alliance- Suffolk and North East Essex ICB. Obtained three-year funding from Henry Sm¥th for the Supported Advice Service referrals from partner agencies. 51 advisers trained on the new Renters Righrs Bill. Renewed Cyber Essentials accredttation. Continued to upgrade the Pcs and laptops. Continued to develop the phone and email service and introduced fa(tcface reception opening in Haverhill to ensure the service remains fulty accessible. Introduced a food recycling scheme in the Bury st Edmunds office. Plans for the Future A key priority for the Trustee Board for 2025126 is to continue to deliver a sustainable service that meets the needs of the whole community. We need to expand our benefits advice service provision to support people with the proposed Welfare Benefit changes. We will continue to diversify our funding streams to increase our sustainability which will enable us to build a service that 15 resilient. National funding is often awarded at a regional level so we will build our relationships with regional organisation5 to ensure we are well positioned to bid for appropriate funding. We will offer our funders value for money, whilst never compromising on Ihe high-quality selvice that our clients expect and deserve. We are aware rhat the planned Local Government Reorganisation and Devolution may have an impact on our funding so we will work with the Local Authorities, partners and Suffolk Local Citizens Advice to mitigate any risks. There is a three-year Business Development Plan with detailed emphasis on the current year. The Operations Plan is a living document with KPIS. which is updated as the needs of the community and the charity change. The Chief Executive Officer reports on the progress of the plan at every Trustee Board meeting.
Suffolk West Citizens Advice Bureau Company Limited by Guarantee Trustees. annual report (incorporating the directors. report) (contsnuedj Year ended 31 March 2025 The specific focus rhis year will be to: Increase our capacity to help more people by recruiting more volunteers and training them to provide high quality advice. Develop the skills and expertise of existing volunteers. trustees, and staff to ensure their knowledge remains up to date and they have opporruntties to advance their careers. Use the Lived Experience of our staff. volunteers and trustees to inform the development of new project5 and services. Build relationships with partners at a local and regional level to ensure we are well placed for re.Onal funding bids. DevolLrtion and Local Government Reorganisation. Seek additional funding to continue and extend our benefits and housing advice. Continue to work with our partners to develop our referral pathways particularly between the Primary Care Networks and our Supported Advice SeNice. Develop our Carerfs Fund Projert providing advice and supportto carers. Continue to work with the Cambridge, Ety, and Nevvmarket MS Group and the BurySt Edmunds MS Group to support people affetted by Multiple Sderosis. Continue to work with Cit12ens Adwce East Suffolk and the Ministry of Justice to deltver the Finance, Benefit and Debt service to mase probationers. Work with regional partners to secure funding beyond 2027. Explore the use of Artfficial Intelligence (All wrthin our administration functions to make our processes more efficient and effective. Continue to work tovvards reducing the impact our organisation has on the environment. Develop Research and Campaigning within the organisation. We will use dients, evidence to influence and change policies and practices at 3 local and national level. Replace the kitchen and accessible toilet in the Bury St Edmunds office to provide a better experience for clients, volunteers. stsff and people when hiring meeting rooms. Financial Review The Notes ro the Financial Statements are shown on pages 17-25. The key points are: Income in the year amounted to £714.151 {2024- £759.724) this induded £338.691 (2024- £403,430) related to projecr restricted activitie Expenditure in the year amounted to £677.04312024: £680.558). The highest cost related to staff salaries for our 25 employed staff amounting to £505,43012024: £493.501). This resulted in a surplus of £37.108 (2024- surplus of £79,166) Fundraising Activitie5 and Principal Funding Sources The principal funding sources were as follows: West Suffolk District Council134%). Suffolk County Council16%). East Cambridgeshire Distrirt Council {3%).
Suffolk West Citizens Advice Bureau Company Limited by Guarantee Trustees, annual report (incorporating the directors, report) (¢onlvnuedJ Year ended 31 March 2025 The Trustees extend their gratitude to our prinopal funders with whom we share many strategic objertives and who continued to support the core operating capactty of the charity. In addition, projecr-specific funding was received from the following- Cambridge Building Societyvia Cambridge Community Foundation, East Suffolk and North Essex NHS Foundation Trusc MS Group in Cambridge, Ely and NewmarkeL Ministry of Justice, Nationwide Building Society. Suffolk Community Foundation, The Henry Smith Foundation. The National Citizens Advice Bureau West Suffolk Alliance- Suffolk and North East Essex ICB. The charity did not have any borrowings from either a provider of funding or other sources at the Balance Sheet date. Reserves Policy The Trustees have reviewed the reserves of rhe charity. This review encompassed the nature of the income and expenditure streams, the need to march income with fixed commttments. the risks associated therewith and the nature of the reserves. The review conduded thar The charty is dependent on core fund providers to meet fixed annual commitments and other short-tem) fund providers for specific projects. The Trustees have reviewed the potential expenditure that could arise should a significant reduction in income be incurred and have determined that free unrestricted reserves should be maintained at between six to nine monthg budgeted expenditure. The Trustees are aware of the financial pressures experienced by our major ftJnder5 and our dependence on them and have taken this into consideration in establishing the reserves policy. As of 31 March 2025, the total unrestricted reserves amount to £473,58012024: £435,625). although there were £140,000 of designated reserves Wlthin this figure. This 15 Within the agreed range and therefore the Trustees consider that the position is under control and meets its objettrves. The Trustees have continued to maintain a prudent approach to the management of the finances during the year. Designated Reserves The unrestritted funds of £140,000 have been designated with the aim of ensuring the charity's sustainabilty by making provisions for the replacement of equipmenL for fulfilling our contrattual commitments, for maintaining our premises and moving if necessary. Investment Activities The charitys funds are spent on delivering and developing the free advice service to the local community- The reseNes were held during the year in accounts with various financial institution& the details of which can be found on page 3. The charity does not currentty hold any other material investments.
Suffolk West Citizens Advice Bureau Company Limited by Guarantee Trustees. annual report (incorporating the directors. report) feonlvnuedj Year ended 31 March 2025 Governance. Strurture and Management Governing Document Suffolk West Citizens Advice Bureau is a charirable company limited by guarantee, incorporated on 24 May 2011: Company No. 07645391 Charity No. 1144118. The Company is governed under its Articles of Association. The charitys objects are to promote any charitable purpose for the public benefit by the advancemenr of education, the protertion and preservation of health and the relief of poverty, sickness, and distress in particular, but without limf(arion. forthe benefit of the communtty in West Suffolk and surrounding areas. In furtherance of its objects the chartty has power to establish and conduct local Citizens Advice offices as centres to provide a free, confidenrial. and impartial service of advice. information, and counsel for the public. In the event of the company being wound up every member (including members who ceased to be members within oneyear priorto such winding up)would be required to contributetothe companysassets an amount not exceeding £1. At 31 March 2025. the company had 14 individual members (2024: 131. Suffolk West Citizens Advice Bureau is also knovffl and referred to as Citizens Advice West Suffolk. Trustee Recruitment and Appointment Trustees are ef(her inr(ially co-opted bythe Trustee Board and then elected to the Board at an Annual General Meeting within three years of COwOPtion or elected directty at an Annual General Meeting. Any elettion lasts for three years. and a Trustee can be re*letted to see up ro a maximum of 12 years. Trustees, who are also directors of the company. are derted from the local communityand must either reside or work in West SLrffolk or the surrounding area. A formal inteNiew process is followed for all applicants with an interview panel comprising of three Trustees or the Chief ExecLrtive Officer. References are tsken for all new Tnjstees. A separate process, agreed by the Trustee Boar(l. is follosved for the elettion of the Chair. Trustee Induction and Training New Trustees are briefed on their legal obligations under charity and company law. the content of the Articles ofAssociation, the committee and decision-making processes.the Business Development Plan and the recent financial perforniance of the charty. They also meet employees, volunteers. and otherTrustees. Trustees are encouraged to attend appropriate extemal training and Citizens Advice events to develop their knowledge for the role. The Trustee Board hold regular Away Days with senior staff to discuss service delivery, strategy and plans. Appraisal of the Trustee Board The Trustees conduct an annual performance appraisal using a Citizens Advice template. Artion is taken on any areas under performing to ensure the Trustee Board conforms to best practice.
Suffolk West Citizens Advice Bureau Company Limited by Guarantee Trustees. annual report (incorporating the directors. report) (conlinuedj Year ended 31 March 2025 Organisational Strurture The Trustee Board is responsible for setting the strategic direction of the organisation and the policy of the charity. The Trustees carry ultimate responsibility for the conduct of Citizens Advice West Suffolk and for ensuring that the charity satisfies its legal and contrartual obligations. Trustees meet at least ten times a year. and delegate the day-tfrday operation of the organisation to a paid Chief Executive Officer. The Trustee Board has assigned responsibilities amongst the Trustee group to allow wor*load to be shared and ro give a clear point of contact for senior staff. The Trustee Board is independent from management. A register of mewnbers, interests is maintained at the registered office and is available to the public on request. All Trustees and key employees have dedared that they are a 'f(t and proper person" to be involved in the running of a charity. The Trustee Board regularty reviews its effecriveness and the use of committees. There are three committees, the Operations Committee, Personnel Committee and Appeals Committee. There are working groups to discuss specific issues. The Committees report to the Trustee Board. Operations Committee The commtttee meets monthly ahead of each Trustee Board meeting and is responsible for. Addressing any issues that need detailed discussion prior to presenting to the Trustee Board. These include finance. infrastrurture. property, HFL contracts. and strategy. The Committee does not have any decision-making powers other than in exceptional circumstances. The Trustee Board fully ratifies any decisions made under these arrangements. Membership: Chair, Vice Chair, Treasurer, Governance Lead, Chief Executive Officer and Chief Operating Officer. Personnel Committee The committee meets when required and is responsible for. Oversight of HR policies, procedures. perfonnance managemenc grievances and disciplinary matters. volunteer complaints. workforce modellin& succession planning and salary reviews. The Committee does not have any decisiorpmaking powers other than in exceptional circumstances. The Trustee Board fully ratifies any decisions made underthese arrangements. Membership: CEO, Chair. Treasurer, Trustee Lead for People and one trustee wsth relevant experience. Appeals Committee The committee meers as required and is responsible for Managing and hearing appeals from staff and volunteers. The Committee does not have any decisionvmaking powers other than in exceptional circumstances. The Trustee Board fully ratifies any decisions made under these arrangements. Membership: Wice Chair. Trustee Lead for Govemance and one trustee with relevant experience. 10
Suffolk West Citizens Advice Bureau Company Limited by Guarantee Trustees, annual report (incorporating the directors. report) (conQnu¢ Year ended 31 March 2025 Related Partles Citizens Advice West Suffolk is a member of Crcizens Advice. the national association for the Citizens Advice service. With effect from April 2015 Citizens Advice Bureaux became known as Local Citizens Advice ILCAI and Suffolk West Citizens Advice Bureau became known as Citizens Advice West Suffolk (CAWSI. The charity also cooperate5 and liaises with many other advisory services, local charities. trusts, councils and system partners on behalf of clients. Audit process The charitable company is annually audtted by CitizensAdvice using a Performance and Qualty Framework. Everythree years the charity receives a full audrt to ensure compliance with the Advice Quality Standard IAQS) and the Money Advice Service Debt Advice Quality Framework IMASDAQF). The Red/AmberlYellow and Green (RAYG) scoring system is used to mark each of the five key areas: Quality of Advice AssessmenL Client Experience. People ManagemenL Leadership. Financial Health Monitoring. Quolity of Advice Assessment - every quarter the charity self-assesses a selection of cases which are then checked by a Cttizens Advice auditor for the qualrty of the self-assessment and quality of advice. Client E¥perience- a selection of dients is contatted by email or texr after the advice process to assess their sat15faction with the service and the advice provided. People Monogement- an annual survey is sent to all staff and volunteersto ask people about their experiences, identify what's working well and see where improvements can be made. Leudership - the Trustees annually self-assess how well the charity is run and whether it is delivering good quality service5. The self-assessment is checked by an audrÉor from national Citizens Advice. nancial Heafth quarterty financial reports are provided to national Crtizens Advice which are assessed against the budget and the reseNes policy. A comparison is provided wtth other LCA in the family group. In February 2025 the charty had Èts thretryear audtt and scored green in all five areas. The Advice Qualty Standard was renewed until March 2028. The charity is re&stered with the Financial Conduct Authority and submits annual returns. Risk management The Trustees have reviewed their procedures considering corporate governance guidance contained within the Statement of Recommended Prattice 'Accounting and Reporting by Charities.. Organisational risk is assessed within the Business Development Plan. The Flan considers potential changesto the environment in which the charity is working and highlights how these could impart on its seNices. The organi5ation faces a range of operational risks and the key to successful risk management is to identify potential risks. the likelihood of them occurring and then mitigate their impacL The Risk Register is a formal statement of the charity's risk management strategy and how the impact of potential risks can be minimised. TheTrustees and the management team have given detailed and careful consideration of the risks. 11
Suffolk West Citizens Advice Bureau Company Limited by Guarantee Trustees. annual report {incorporating the directors, report) (¢onlinued) Year ended 31 March 2025 Suffolk West Citizens Advice Bureau's objettives irs internal organisation, and the environment in which it operates are continually changing and as a result the risks it faces are not constant. Organisational success derives, in parc from successful risk taking and so the purpose of intemal control is to help manage and control risk appropriatety rather than to eliminate tt. The following measures will help minimise the risks: The Trustee Board recognises its role as the ultimate authortty on thegovernance of the organisation and the management team and staff recognise that they operate with delegated authority. Effective appraisal and supervision of the Chief Executive Officer and management team. Reviewing clienL Staff, and volunteer feedback to improve or adapt the SeiCe to meet the needs of the community. Regular case checkin& Independent File Reviews and training to ensure qualty of advice. Handling complaints promptty and effeaively keeping complainants infomed throughout the process. Good communication between volunteers. staff. the management team. and the Trustee Board. The effettive use of probationary periods; staff and volunteersupervision and appraisal- and policies to promptly identify and deal with issues of concem. Regular review and anatysis of statistics to ensure targets are met. Maintaining good relationships with funders to identify potential funding opportunities and challenges. Building strong relationships with partners to optimise joint working. Ensuring adequate financial reSee5. Monthly financial monitoring against annual budget. Maintaining independence and political neutraltty to avoid conflirts of intere. Statement of Internal Control The Trustee Board oversee the information security of all the personal information and special category data that is processed. induding the personal information of our dients. staff. funders. and strategic partners. SLrflolk West Citizens Advice Bureau hold joint responsibility for dient data that is held in our case managemenf System with the national Citizens Advice Service. An infomiarion assurance management team exists to ensure the confidentiality, integrtty and availabillty of all personal and sensttive data is maintained to a level which is compliant with the requirements the General Data Protection Regulation and Data Protection Att 2018. 12
Suffolk West Citizens Advice Bureau Company Limited by Guarantee Trustees, annual report (incorporating the directors. report) (ci)ntinued) Year ended 31 March 2025 Small company provisions This report has been prepared taking advantage of the small companies, exemption of section 415A of the Companies Att 2006. The Trustees, annual reportwas approved on 20thocEober 2025 and signed on behalf of the board of Trustees by. C Knight (Treasurer) TrUe 13
Suffolkwest CltlzensA(fvice BuTeau Company Number 07645392 Charlty Number 1144118 statement of FinancialActi¥itses (including an Income and ExpenditureAccounl Forthe Year Ended 31st March 2025 Restricted Funds Notes Unrestrirted Funds Totsl 2024 Donations anl Gifts Otherlncome Activities in furtherance of the char¢tys objectives 13A57 18.102 13.457 18,102 11518 Local govemmem grants Other Grants and income Bank inlerest Totsl In¢ome and enqlowments 321M 173.024 2195 321.906 338,691 21,995 714.151 320.605 403.430 14.937 759.724 165.667 165,667 Charitable activities Bureau operating costs Managemerrt and administration Totalexpenditure 165.789 671223 5.820 673.130 7.429 680.558 5,095 Slo29 166.514 Net incomellexpen(Jiturel before transfer5 Transfers belMeen lunds Netmovementinfunds 37P55 18471 37,108 79.166 37?55 18471 37,108 79,166 Fund balances brought forward from 1st April 2024 Fund balances ¢arriedforwarfl at 31st March 2025 17,884 374.343 473,580 17,037 490.617 453,509 Allthe above results are derived from continuingacl1ie5. Aligains and 1055es recognised in the year are included above. 14
Suffolk West Citizens Advice Bureau Company Number07645392 Charity Number 1144118 Balance Sheet as a13tst March 2025 Notes 2025 2024 Tangible Fixed Assets 15 Debtors and prepaid expenses Cash at bank and in hand 17.484 604,1149 12.592 621533 618,698 631.290 Creditors: amounts taliing io 1130?16) 1177.7811 490,617 .509 le 490,617 453,509 Funds: Unrestricted Restrictetj 4T3.580 17.037 435.625 17.884 490,617 453.509 The directors are saiisfied thatthe company is entitled to exemption fom the provisions of the Companies Act2006 (the Act) reiatingto the audit of the financialststements forthe yeaF by virtue of section 477, and that no member or members have requested an audit pursuantto sectiDn 476 oftheAcL The directors acknowledgetheir responsibities1or. ensuringthatthe company keeps proper accounting records which comptywith section 36 oftheAct. and complyingwith the requirements ofthe Companies Actwith respect to accounting records and the preparation of accounts. These financiaistatements were approved bythe trustees and authorised for issue on 20 October 2025 and are signed on their behalf by. UL C Knight Treasurer Company number07645392 15
Suffolk West Citizens Advice Bureau Company Number07645392 Charity Number 1144118 Statement of Cash Flows fortheyear ended 31 March 2025 Note 2025 2024 Cash (absorbed by) generated from operations Net incomeforthe year 37.108 79,166 Interest received Depreciation of tangible fixed assets Increaseldecrease in debtors Increaseldecrease in creditors Net cash flow from operating aclivities (21.995) 114.9371 14,892) (46,865) {36,644) 14.1741 26.291 86,346 Cash f(ow from operating actlvitles (36,644) 86.346 Cash flow from investing activities Payments to acquire tsngible fixed assets Interest received Net cash flow from investing aclivities 21.995 21,995 14.937 14,937 Net in¢rease/de¢rease in cash and cash equivalents (14.649) 101.283 Cash and cash equivalents at IAprll2024 618.698 517,415 Cash and cash equivalents at 31 March 2025 618,698 Cash and cash equivalents consistot Cash at bankand in hand 618,698 16
Suffolkwest Citizens Advice Bureau Notes to Financialstatements Forthe Year Ended 31 March 2025 SuffoikWestCAB is a charitable CompanyreStered in England. Its address is given inthe charity information on page 2. It operates Citizens Advice Bureauxforthe benefit ofthe community in West Suffolkand suiroundingareas. The charity constitutes a pubknc benefit entity as defined by FRS 102. Thefinancial statements have been prepared in accordancewithAccountingand Reporting byCharities= ststement of Recommended Practice applicable to charities preparingtheir accounts in accordancewith the Financial Reportingstandard applicable in the UKand Republic of Ireland IFRS 102) leffecttve l January2015)-(Charities SORP {FRS 1021). the Financial Reportingstandard applicable in the UKand Republic of Ireland (FRS 102) and the CompaniesAct2006. The accounts have been prepared underthe historical cost convention with Étems recognised at cost or transaction value unless otherwise stated in the relevant note tothe accounts. Income is recognised when the chaiityhas entitlementtothe funds, any performance conditions attachedto the itemls) have been met. it is probablethatthe incomewill be received, and the amount can be measured retiably and is not deferred. Giant5 receivable: Revenue grants are credited as incoming resourceswhen they are receivable provided that conditions forreceipthave been complied with. Voluntary income- Ailvoluntary incomewhich is received byway of donations, gifts and fundraisingevents is included as income on receipt. Expenditure is recognised once there is a legal or constructive obligation to make a paymenl to a third party, it is probablethat settlementwiu be required. and the amount of obligation can be measured reliably. It is allocated bemeen: Expenditure incurred directly to the fulfilment of the charitys objectives. Expenditure incurred directLy in the effortto raise voluntary contributions. Expenditure incurred in the managementand administration ofthe charity. Any expenditure which cannot be specifically identified as direct charitable expenditure or fundraisingexpenditure is included in the management and administration function ofthe charity. Piiorto auto-enrolment. employercontributions were madethrough a group policywith Standard Lifewhich is no longer offered to staff. Personalcontributions are notdeducted from staff pay. but members make individual arrangements fordirect debits with Standard Life. Following the charity's staging date for aUten101ment in May 2017. NEST became our main pension provider into which stsff are automatically enrolled if eligible. with employee deductions from pay. 17
Suffolk West Citizens Advice Bureau Notes to Financial Statements (continued) For the Year Ended 31 March 2025 Rentals paid under operating leases are chaoed against income as incurred. Expenditure on office refurbishment and equipment with a value below £1,000 is charged against revenuewhen incurred. New items of equipment over£l,000 willbe capitalised and fully depreciated withintheyear of purchase. General funds are unrestricted funds which are available for use at the discretion of the trustess in thefurtherance ofthe generalobjectives of the charity and which have not been esignated forother purposes. Designated funds comprise unrestrictedfundsthat have been set aside bythetrustees for particular projects having regard to the nature of funding and costs associated with providing seNices or completion of the project. Any surpluses or deficits are transferred to non-designated unrestricted funds or met from non-designated unrestricted funds on cessation ofthe service or completion of the project. The aim and use of each designated fund is set out in the notes in theTiustee's Report on page6. Restricted funds arefundswhich areto be used in accordance with specific restrictions imposed bydonors orwhich have been Taised bythe charityfor particular purposes. The aim and use of each restricted fund issetout in the notes tothefinancial statements. In accordancewtth SORP recommendations. grants receivable before31st March 2016 relating to future periods have not been tieate(J as deferred. Unrestricted fun(Js: Donations received from in(lividuals and corporate bodies amounted to £13,457 (£8.234). 18
Suffoikwesl Citizens Advice Bureau Notes to Financial Statements Icontinuedl FoTthe Year Ended 31 Mar¢h 2025 01.0424 Income Expenditure Transfers 31.0325 General ReSee Designated Funds Designated Total Unrestrlcttd Funds 295,625 548,484 (510,5291 333,580 140.000 435.625 548.484 140.000 473.580 1510.5291 Restricted Funds Fincap Training MS Society Supported Advice Nationwide Equity in Mind 16- 25 Equity in Mind 65+ Cost of Living 12.518 1.980 7.916 15,3771 15,057 1.980 I18.0} 123,0741 152.1571 120,0451 120,9871 125,9741 23.074 52.157 16.659 20,987 25.974 1386 Total Restricted Funds 17.884 165.667 (166,5141 17,037 Total Funds 453.509 714.151 (677.0431 490,617 Financial Capabibty- To provide trainingto frontlineworkers and en(J usersto increase awareness on budgeting. savings. credf( and energyefficiency. Training- To providetrainingto paid staff and volunteers. MS SocietyProject -To provide benefit and debt caseworkto families affected by Multiple Sclerosis. SupportedAdvice Project-To provide indNidual supponto ctients affected ty poor mental health. NaDonM"de OlderPeople's Pmject-To provi(Je hoti51ic a(Ivice to people over sfate retirement age. Equityin MindPmject- To provide a(fvice and caseworkto clients 1&25 years ol(J with a severe mental illness. Equity in Mind Projett -To provide advice and caseworkto clients 65+ with a severe mentsl illness. Cost ofLfvingproJecf - To provide adviceto patients referred tothe service by Social Prescribefs. Designated Funds- £140.000 ot unrestricted funds have been designated to ensure the chartty remains sustainable. Contractual CommitmentReserve£lOO.000 -To cover contracted payments including redundancy. maternity cover. disciplinary and grievance procedures. IT and accountancy. EouipmentReserve£15.000 -To purchase . telecoms and office equipment. PropertyCommitnpentReserve£25.000 -To cover costs of office maintenance and moving premises. 19
SuftolkWestCili2ensAdvice Bureay Notes to Financialstatements (Continued) Forthe Year Ended 31 March 202S 01.0423 Income E¥pendlture Transfe 3L0324 General Reserve Designated Funds Designated Total Unrestricted Funds 225,699 s50.7 1468.027) 112.9541 295,625 140,000 365.699 140.0(M) 435.625 s50.7 1468.0271 112.9541 RestrSctefl Funds Fincap Training MS Society Supporred Advice Nationbyide Equty in Mind 16- 25 Equty in Mind 65+ Cost of Living 6.665 16.830 110.977) 12.518 18.Y21 71.593 32.369 25,1 18.729 25.974 116.5131 1108.6471 134.T181 121.6151 120.0021 11,8081 37,054 3,386 1.273 125.9741 Tolal Restrlcted Funds 8.645 208.817 1212.5321 12,954 17,884 Totsl Funds 374,344 759.T24 1680.5591 453,509 Financial Capability-To providetrainingtofTorrtiineworkers and end users to irkciease awarenesson budgeting, savings. credit antl energyefficiency. Training-To provi¢etrainingto paid staff and volunteers. MSSo¢ietyPmject -To provide benefitand debt caseworktokmiiies affected by Multiple Sclerosls. Supported Advice Project-To provide indr¥idualsupporttoclients affected by pool mentalheallh. NatIonde HousingA(fvicè Project-To provide holtsingsupportfor homelessness, evictions. nt arrears. landlord disputes and disrepair. Equityin MindProject -To prowde advice and caseworkto cknents 1fr25 years old wtth a severe mental illness. Equityin MindProiect -To provide al¢ean caseworkto clients 65+ with a severe mental iiLnes Costof knwngProject - To provide adviceto patients referred to IheseNice by Social Prescribers. Deslgnated Funds-£140.000 of unre51ri¢tedfunds have been designated t(} ensure the charity remains sustsinable. ContractualCommitinentResefve £1{,000 -To covercontracte(J payments including redundallcy. maternity cover. disciplinaryand grievance procedures. rrand accountancy. EquipmentReserve£15.tXIO -To purchase IT.telecoms and office equipment. Property CommAtmentReserve£25.000 -To covercosts ofoffice maifflenance and movingpremises. 20
Suffolkwest Citizen5 Advice Bureau Notes to Flnancial Statements (continuedl Forthe Year Ended 31 March 2025 Unrestricted Restricted Total 2024 Salaries, NIC and pensions Staff and volunteer Off ice costs Piemises costs Fundraising costs Other 385,172 7.753 48.182 56.428 4.284 3,614 505.433 120,258 527 16.99) 26.937 505.430 8.280 65,172 83.365 4.284 4.692 671,223 493,501 7,470 80.462 91.799 1,078 165,789 11021 673.130 Uniestricted Restricted Total 2024 Insurance Annual General Meeting Secretarial salary Governance 400 266 266 3.350 2.204 389 3.350 3,290 3.350 1,480 725 5.095 725 5.820 7,429 During the year, the charity incurred the foiiowingfees in respect of services provi(ied by the independent examiner". Independent examination ofthe accounts: £2.514 Bookkeepingsetvices: £5,280 21
Suffolk West Citizen5 Advice Bureau Notes to Financial Statements (continued) Forlhe Year Ended 31 March 2025 2025 2024 Miscellaneous income Fundraising 6,810 11.292 7,925 4.593 18.102 12.518 2025 2024 Westsuffolkcouncil Nid Suffolk Districtcouncil Suffolk County Council East Cambridgeshire District Council Buryst EdmundsTown Centre Cambridge CAB 245.QOO 5,460 40.260 23.166 1.020 7.000 245,379 5.460 39,600 23.166 7.000 321.906 320,605 2025 2024 338,691 403,430
Suffolk West Citizens Advice Bureau Notes to Financial Statements (continued) Forthe Year Ended 31 March 2025 2025 2024 Trade debtors Prepaid expenses 16,073 1.411 7,589 5.003 17,484 12.592 Cash at Bank Cash In Hand 603.883 166 618.653 604,049 618,698 Trade creditors 6.715 14.386 7.954 155,441 Taxation and Social Security Accruals and deferred income 115.305 130,916 177.781 At the balance sheet date, the charity had entered into contractual arrangements for building workto be completed afterthe year end. Thetotalcapttal commttment not provided for in the financial statements is £13,150. The buildingwork relatesto improvementstothe charity's main premises and is expected to be completed within three months of theyearend. The commitmentwas contracted priorto the year end. butthe work had not commenced atthe reporting date. Trustees are invited to submit claims fortravelling and incidental costs associated with attendance at Board meetings,tiainingand other meeting attended on the Charity's business. Claims were made duringthe yearand payments to Trustees amounted to £113 (2024, £431. 23
Suffolkwest Citizens Athiice Bureau Notes to Flnancialststements Icontinuedl Forthe Year Ended 31 March 2025 Restricted Designated General Totsl Fixed Assets Current Assets Current Liabilities 17.037 140.0 621,533 1130.9161 1130.9161 17.037 140,0 333.580 490.617 Analysls of NetAssets belween Funds- Prioryear Restricted Designated General Total Fixed Assets Current Assets Current Liabilities 17.884 140.0 473.406 1177.7811 631.290 1177.781) 17.884 140.0(X) 295.625 453.509 The average number otemployees duringiheyearwa$ 2512024. 251 and the totsl emoluments for the year amounted to- 2025 2024 Gross Pay Employei's NIC 461.376 35.362 496.738 452,869 32.391 485.260 Employevs contributionto pensions Std Life 9.247 2.795 508,780 15.OIKI) 8.876 2.714 496.851 15.0001 Less- employment allowance (included in other income 503,780 491.851 The emoluments We shown in the notesto the accounts as fouows: Bureau operation cost (Note 51 Management and Administration Secretarial salary 505.430 493.501 3.350 3.350 508.780 496.851 The pension scheme is a defined contribution scheme. No staff received remuneTation at or above £60.000.
Suffolk West Citizens Advice Bureau Notes to Flnanclalstatements Icontinued) Forthe Year Ended 31 March 2025 Office and Computer Equipment Cost Total As at IAprÈ12024 Additions Disposals As at31 March 2025 79.091 79,091 79,091 79.091 Depreciation As at l Apri12024 Charge forthe year Disposals As at31 March 2025 79,091 79.091 79.091 79,091 Nel Book Value As at l Apri12024 As at31 March 2025 The Charity is controLLed by the Board of Tiustees. 25
INDEPENDENTLYAMINER'S REPORT TO THE MEMBERSOFTHESUFFOLKWESTCITIZENSADVICE BUREAU Independent Examlner's Report to the Trustees of the Suffolk West Citizen Advice Bureau I report ro the charity trustees on my exarnination of the accounts of the Companyfor the year ended 31 March 2025. Respective responsibilities of trustees and examiner As the charity's trustees of the Company (who are also the directors of the companyforthe purposes of company law), you are responsibleforthe preparation ofthe accounts in accordancewith the requirements ofthe CompaniesAct 2006 ("the 2006Act-l- Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 ofthe 2006 Act and are eligible for independent examination. I report in respect of my examination ofyour charitys accounts as carried out under section 145 of the Charities Act20111"the 2011 Act-). In ¢arrying out my examination. I havefollowed the Directions given bythe Charity Commission (under section 145(51(b) of the 2011 Act. I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that: accounting records were not kept in accordance wtth section 386 of the Companies Act 2006: or the accounts do not accord with such records: or the accounts do not complywith relevant accountingrequirements undersection 396 of the Companies Act 2006 other than any requiremeni thatthe accountsgive a'true and fair, view which is not a matterconsidered as partof an independentexamination- or the accounts have not been prepared in accordance with the Charities SORP IFRS102). Basis of independent examlnevs stalement I have no concerns and have come across no other matters in connecrion with the examination to which attention should be drawn in this report in orderto enable a proper understandingof eac untsto be reached. d(& Robin Jackson ChurchgateAccountants Limited 18 Langton Place Buryst Edmunds IP33 1NE 26