REGISTERED COMPAIYY NUMBER: 04416167 (England and Wales)
REGISTERED CHARITY NUMBER.. 1145798
Report of the Trustee5 and
Unaudited Financial Statement$ for the Year Ended 31 March 2024
for
Warrington Dlstrlct Cltizens Advice
Bureau

Warrington District Cittsen5 Advice
Bureau
Contents of the Financial Statements
for the Year Ended 31 March 2024
Page
Report of the Trustees
Indcpendent Examiner's Report
Statement of Flnancial Actlvities
Balance Sheet
Cash Flow Statemenl
Notes to the Cash Flow Statement
io
Notes to the Financlal Statemcnts
Dctailcd Statement of Flnanclfdl Actlvities
20 to 21

Warrington District Citizens Advice
Bureau (Registered number: 04416167)
Report of the Trustees
for the Yeydr Ended 31 Mydrch 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with th¢
financial 51aternenls of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of
Accounting and Reporting by Charities.. Statement of Recomrnended Practice applicable to charities preparing thetr accounts
in accordance with the Financial Reporting Standard appli¢ablc in the UK and Republic of Ireland (FRS 102) (effective I
January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Warringion District CAB is a local charity with full membership of Citizens Advice, our national body. The service offers
free, confidential and impartial advice on a wide range of issues for the residents of Warrington and the surrounding area.
The charity provides social welfare infornution, advice and c&sework catering to the public. We also strive to have a
responsible influ¢n¢¢ on social policies at a local, regiondl and national level.
SlgnificAnt Ydctivities
Our Chief orricer is an active member of the Warrington Health and Well Being Board. Warringlon Adults Safeguarding
Board and the Central Neighbourhood Renewal Board. He Chairs the local Suicide Prevention Group and is an active
member of ihe local VCFS Leadership Hub.
We currently operate from the Gateway, a large Community Resource Cenlre, based in the cenlre of town. In addition, we
run a number of outreach projects dcsigncd lo reach Ihc most vulnerable member,8 of our community. Many partner
organisations can refer clients inlo our s¢rvic¢. In addition to fac¢-to-face s¢rvi¢¢s clien15 can also access advice and support
by telephone, letler or e-mail. Advice and self hclp materials are also available via www.ciliz¢nsadvice.org.uk. We are
grateful to our partners and funders who work closely wilh us in planning to meet the needs ofour community.
Publlc beneflt
The trustees have referred lo the guidance contained in the Charity Commission's general guidance on public benefit when
reviewing our aim and objectives and in planning our ￿tllre activities, In p&rticular, the truslees consider how planned
activities will contribute to the aims and objectives they have set.
Volunteers
We currently hav¢ in excess of 50 volunteers fijlfilling all roles from, admin, reception, triage, advice. specialist casework
and of course Governance. We could not run the service effectively without them. They add huge social value lo the work
that we do and the Charity is eternally grateful for their hard work and commitment.
Page I

Warrington District CitiLens Advice
Bureau (Registered number: 04416167)
Report of the Trustees
for the Yeir Ended 31 March 2024
ACHIEVEMENT AND PERFORMANCE
Charltable activities
Together with our strategic partners, Warrington Borough Council. NHS Cheshire and Merseyside Inlcgrated Care
Partncrship and the Greater Merseystde Money Advice Partnership we have been able to ensure that our services are
available and accessible lo all residents. We have however continued to concentrate our resources to help those most in need
and the most vulnerable residents of our most deprived wards. Our services are delivered from over 20 venues in the Town,
including GP surgeries and Early Help Centres. Posl. We continue to s¢¢ a significanl rise in clients presenting both in
person. and by direct referral from partner agencies By the end of March 2024 unique clients exceeded 14,000, a significant
increase from last year. In ternis of social value and impacl. the confinned financial gains for our clients during the year
exceeded £6 million. In addition, we achieved significant savings lo the public purse, and improvements to the health and
well-being of our clients.
Th¢ Courts and Tribunals Service continue lo hear appeals by telephone, video link. Appeals may also be deali with by
paper submission only. Our benefit teams continue to achieve very high success rates. A backlog of appeals has now built up
with many months before a hearing.
Equalily of access lo our services is vilally important to us. We seek to serve as many people as possible without
ompromising the quality of our advice. We do however seek io ensure that our services are provided to the most vulnerable
individuals and communilies in the iown. A wide range of partner agencies enjoy direct referral pathways for the clienls they
support. Recruitment and training of volunteers is vital to our continued success. Staff have access to continuous
professional development.
Our membership of Citizens Advice dernands htgh quality standard5. During the year, we were audited across nine domains,
Governance, Strategic Business Planning, Risk Management. Financial Management. People Management, Operational
Perforniance Management, Partnership Work, Research and Campaigns and Equality Leadership. We were assessed AS gTeen
in all areas.
During the year, we havc been busy campaigning and conducting social policy work. particularly around housing and
homelessness. Our local Health and Wellbeing Board has prioritl8ed the social detcmiinants of ill health and has committed
to tackling poverty as a cross-cutting theme. Average house and private rental prices have risen greatly alongside a severe
shortage of social housing. This has resulted in increased homelessness with all hostel places being over-subscribed, and
families having lengthy Stays in temporary accommodation.
Together with partner5, we will continue to alleviate poverty in all its forn￿, and to reduce he81th inequalities for residents in
our more disadvantaged communilies.
We work actively with statulory and voluntary partners via strategic boards and relevant thematic groups such as the Mental
Health Partnership Board and the Housing and Homelessness Partnership. Citiz¢ns Advice is a kcy partner and provider of
scrvi¢¢s in the tovm.
FINANCIAL REVIEW
Financial positlon
The charity rnadc a surplus of £32,130 compar¢d lo £12,939 in 2023. Income up by £86,359 due lo increasc in other trading
activities. Costs are up £65,802 duc to thc higher running costs.
Principal fundlng sources
Funds arc mainly oblain¢d by applying to local and central govemmcnt bodics for funding.
Investment pollcy and objectives
The charity does not have an investment policy. Funds, when available, are h¢ld in interest bcaring bank accounts to
maximise returns.
Page 2

Warrington District Citizens Advice
Bureau (Registered number: 04416167)
Report of the Trustees
for the Year Ended 31 March 2024
FINANCIAL REVIEW
Reseryes policy
The policy of the trustees is to hold, where possible, three rnonihs tjpical running costs within unrestricted reserves. Based
on this year's figures our reserves policy is to hold £300,000 being 6 month5 running costs. At present total free reserves
stand at £457,807. We have rolling policy of IT updates planned which will require funding.
Going concern
We have a Tange of significant funders including Warrington Borough Council. The renewal of our core contract together
with the achieved reduction in running cosls has placed u5 once again in a slable position. The Service has been operating in
Warrington Since 1939.
FUTURE PLANS
Th¢ Charily intends to continue lo increase the diversity of our funding streatns in order for us to develop more outreach
services for the residents of Warrington & ihe surrounding area.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The charity is conlrolled by its governing document, a deed of trust, and conslilutes a limited cornpany, limited by guarantee,
as defined by the Companies Act 2006,
OrganlsatlonAI strueture
The charity is governed by a board of directors, which consist5 of trustee5, Co-opted members and staff and volunteer
representatives. The members of the board hold office until the next AGM following the date of their election or
appointment. However, being eligible, they may offer themselves for re-election or re-appoinlrnent. On appointment,
trusleesldireclors are offered Iraining lo enable Ihem lo carry oul their duties, They are also made aware of inforn]ation and
publications available from the Charity Commission.
Induetlon and traSning of new trustees
'I'rustees are recruited for their commitment, experience, skill and knowledge they can bring lo the organisalion. The
organisation has a defined process for recruitment. induction and training of members of the Board of Trustees which is led
by the needs of the organisalion.
New trustees supported by experienced trustees and Chief Officer.
Rlsk management
The trustees have a duty to identify and review the risks to which the charity is ¢xpos¢d and to ensure appropriate controls
are in placc to provide reasonable assurancc against fraud and error.
REFERENCE AND ADMINISTIL4TJVE DETAII
Reglstered Compiny number
04416167 (England and Wales)
Registered Charity number
1145798
Registered office
The Gateway
89 Sankey Street
Warrington
Chcshire
WAI ISR
Page 3

Warrington District Citizens Advice
Bureau (Registered number: 04416167)
Report of the Trustees
ror the Year Ended 31 March 2024
Trustees
Cllr K J Buckley Retired Teacher - Chair
Cllr l G Marks Councillor
M D Sidebottom Retired
Ms M E Smith Retired
R Timmis Retired
C.E. Dixon Retired (resigned 31.3.24)
Mrs D A Callan Retired - Treasurer (resigned 31.3.24)
C Roberts
S Emery (appointed 22.8.24)
Independent Examincr
Janine ljoyo FML4T FCA BFP
Voisey & Co LLP
Chartered Accountants
8 Winmarleigh Street
Warrington
Cheshire
WAI IJW
Advlsers
Bank
Lloyds Bank
Horsemakct Street
Warrington
WAI ITP
Company Secretary & Chief Ofl]cer
S P Cullen
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relAting to
small companie5.
Approved by order of the board of trustees on 19 December 2024 and signed on its behalf by..
Cllr K J Bucklcy - Trustec
Page 4

Independent Examiner's Report to the Trustees of
Warrington District Citizens Advice
Bureau (Registered number: 0441616D
Independent examiner's report to the trustees of Warrington District Citixen$ Advice Bureau ('the Company,)
I report to the charity lrnstees on my examination of the accounts of the Company for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity'5 trustees of the Company (and also its direclors for the purposes of company law) you are responsible for the
Preparation of the accounts in accordance with ihe requirements of ihe Companies Act 2006 (Ihe 2006 Act).
Having satisfied myself ihat the accounts of the Company are not required ¢0 be audited under Part 16 of the 2006 Act and
are eligible for independent examinalion. I report in respect of my examination of your charity's accounts as ca￿ted out
under Section 145 of the Charities Act 2011 ('the 201 l Act,). In carrying out my examination I have followed the Directions
given by the Charity Commission under Section 145{5) (b) of the 2011 Act.
Independent examlner's statement
Since your charity's gross income exceeded £250,000 your examiner rnusl be a member of a listed body. I can confirni ihal I
am qualified lo underlakc thc examination because l am a member of the Institute of Chartered Accountants in England and
Wales, which is one of th¢ listed bodies.
I have completed my examination. I confirn] that no matters have come to my allenlion in connection with ihe examination
giving me c&use to believe:
accounting records were noi kept in respecl of the Company as required by Section 386 of the 2006 Act. or
the accounts do not accord with those records,. or
th¢ account8 do not comply with the accounting requirements of Section 396 of the 2006 Act other than any
requiremenl that the accounts give a true and fair view which is not a mattrr considered as part of an independent
examination. or
the accounls have not been prepared in accordance with the methods and principles of the Stalemenl or
Recommended Practic¢ for accounting and reporting by charities {appliLablc to charities prcparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be
drawn in this report in order to enable a proper understanding of the accounts lo be reached.
Janine Boyo FMAAT FCA BFP
Voisey & Co LLP
Chartered Accountants
8 Winmarleigh Street
Warrington
Cheshire
WAI IJW
19 December 2024
Page 5

Warrington District Citizens Adviee
Bureau
Statement of Finaneial Activities
for the Year Ended 31 March 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
funds
Restricted
nds
Notes
INCOME AND EIYDOWMENTS FROM
Donations and legacies
79
80
826
CharitAble activitles
Bureau services
561,575
65.690
627,265
682,563
Other trading activities
Inv¢stmenl income
35,000
138,300
2,616
173.300
2,616
33,047
465
TotAI
596.576
206,685
803.261
716.901
EXPENDITURE ON
Charitable actlvltleg
Bureau services
568,597
202,680
771.277
703,962
NET INCOME
Transfers between fund5
27,979
(4,050)
4.005
4.050
31,984
12,939
15
Net movement In funds
23.929
8,055
31,984
12.939
RECONCILIATION OF FUNDS
Total ￿nds brought forward
414,259
13,500
427,759
414,820
TOTAL FUNDS CARRIED FORWARD
438,188
21,555
459,743
427,759
The notes forni part of thcse financial statements
Page 6

Warrington District Citizen5 Advice
Bureau (Registered number: 04416l67)
B Ydlance Sheet
31 March 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted
funds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
316
316
3.180
CURRENT ASSETS
Debtors
Cash at bank and in hand
12
26,488
611.051
26,488
632.608
4,228
610,483
21,557
637,539
21,557
659.096
614,711
CREDITORS
Amounts falling due within one year
13
(199,669)
(199,669)
(190,132)
IYET CURRENT ASSETS
437,870
21,557
459,427
424,579
TOTAL ASSETS LESS CURRENT
LIABILITIES
438,186
21,557
459.743
427,759
NET ASSETS
438,186
21,557
459,743
427,759
FUIYDS
Unrestricted fund8
Restricted funds
15
438.186
21,557
414,259
13,500
TOTAL FUNDS
459,743
427,759
The charitable Company is entitled to exemption from audit under Section 477 of the Companie5 Act 2006 for the year ended
31 March 2024.
The membcrs have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024
in a¢¢ordance with Section 476 of the Companics Act 2006.
The Iruslees acknowledge their responsibilities for
(a)
ensuring that the charitable company keep5 accounting records that comply with Sections 386 and 387 of the
Companies Act 2006 and
prcparing financial stalements which giv¢ a true and fair view of the slate of affairs of the charitable company As at
the end of each financial year and of its surplus or deficit for each financial y¢ar in arcordancc with the rcquircments
of Sections 394 and 395 and which othcrwise comply with the requiretnents of the Companics Act 2006 rclating to
financial statements, 50 far as applicable to the charitable company.
(b)
The notes forni part of these financial stFAtem¢nls
Page 7
continued...

Warrington District Citizens Advice
Bureau (Registered number: 04416167)
Balance Sheet- continued
31 March 2024
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject
to the small companies regime.
The financial slalements were approved by the Board of Trustees and authorised foi issue on 19 December 2024 and were
signed on its behalf by..
K J Buckley- Trustee
b L,LLtL-.
M D Sidebotlom - Trustee
The notes form part of these financial stalcments
Page 8

W4rrington District Citizens Advice
Bureau
Cash Flow Statement
for the YeAr Ended 31 March 2024
31.3.24
31.3.23
Notes
CA$h flows from operating activities
Cash 8eneral¢d from operalions
19,509
82,708
Net cash provided by operating activities
19,509
82,708
Cash flows from Investlng aetlvltles
Purchase of tsngible fixed assets
Interest received
(949)
465
2,616
Nel cash provided byl(used in) investing activities
2,616
(484)
Change In cash and cash equlvalentg in the
reporting period
Cash and cash equlvAlentS Y4t the beginning
of the reportlng per5od
22,125
82,224
610,483
528,259
Cash and cash equivalents V4t the end of the
rcportlng perlod
632,608
610,483
The notes fomi part of these financial statcm¢nls
Page 9

Warrington District Citizens Advlce
Bureau
Notes to the Cash Flow Statement
for the Year Ended 31 March 2024
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31.3.24
31.3.23
Net income for the reporting period (as per the Statement of Fin4ncial
Activities)
Adjustments for:
Depreciation charges
Interest received
(Increase)Idecrease in debtors
Increase in creditors
31.984
12,939
2,864
(2,616)
(22,260)
9,537
3,526
(465)
23,217
43,491
Net cash provided by operatlons
19,509
82,708
ANALYSIS OF CHANCES IN NET FUNDS
At 1.4.23
Cash flow
At 31.3.24
Net cash
Cash al bank and in hand
610.483
22,125
632,608
610,483
22.125
632,608
Total
610,483
22.125
632,608
The notes forni part of Ihcse financial stat¢ments
Page 10

Warrington District Citlzens Advlce
Bureau
Notes to the Financlal Statements
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Basis of preparing the financial statement5
The financial statements of the charilable company. which 15 a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019),. Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies
Act 2006. The financial statements have been prepared under the historical cost convention.
At the time of approving the financial statemenls, the trustees have a reasonable expectation thal the charity has
Rdequate resources to continue in operational exislence for the foreseeable future. Thus the trnstees continue to adopt
the going concern basis of accounting in preparing ihe Financial statcmenls.
The financial slalemenls are prepared in sterling. which is the functional currency of the company. Monetary
amounts in these financial statements are rounded to the nearest £.
Income
All income is r¢cognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is
probable thal the income will be received and the amount can be measured reliably.
Donations, are recognised when the Charity has been notified in writing of both the amount and seltlemeni date. In
the event thal & donation is subject to conditions thal require a level of perfomiance before the charity is entitled lo
Ihe funds, the income is delerred and not recognised until either those conditions are fully met, or the fuifilment of
those condilions is wholly within the control of the charity and il is probable that those conditions will be fulfilled in
the reporting period.
Income from government and other grants, whether 'capital' grants oi 'r¢venue' grants,is recognised when the
charity ha5 entitlement 10 the ￿nds, any perforniance conditions attached to the grants have been met, it is probable
Ihal the incomc will be received and the amount can be measured reliably and is not deferred.
For legacies, enliilement is taken as the earlier of the date on which either.. the charity 15 aware that probate has b¢en
granted. the estate has been finali5ed and notification has been made by the executor(s) to thc Trust that a
distribution will be made. or when a distribution is received from the estatc. lieccipt of a legacy, in wholc or in part,
is only consider¢d probable when the amount can be measured reliably and the charity has bc¢n nolified of the
cxecutor's intention to make a distribution. Where l¢ga¢i¢5 have been notified to the charity, or the charity is aware
of ihe granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a
contingent asset and disclosed ifmalerial.
Interest on fund5 held on deposit is included when ￿CeIVable and the amount can be measured reliably by the
charity. this is normally upon notification of the interest paid or payable by the Bank.
Expendlture
Liabilities are recognised as cxpendimre as soon as ih¢r¢ is a legal or constructive obligation committing the charity
to that cxpenditur¢, it is probable that a transfer of economic bencfits will b¢ required in settlement and th¢ amount
of thc obligation Can be measured reliably. Expenditure is accounted for on an accruals basis and has bcen classified
under hcadings that aggregate all cost r¢lat¢d lo the category. Where costs cannot be directly attributed to particular
headings they have been allocated to activities on a basis consistcnt with the use of resources.
Expenditure on charitable activili¢s includes the costs incurred by the charity to enable it to fulfil its core
opErations.
Other expenditure represents those items not falling into any other heading.
Page 11
continu¢d...

Warrington District Citizens Advice
Bureau
IYote5 to the Flnancial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES- continued
Expenditure
I￿ecOVerable VAT is charged as a cost against the activity for which the expenditure was incurred.
Tangible fixed Assets
Depreciation is provided al the following annual rates in order to Mrite off each asset over ils estimated useful life.
Fixtures and fittings
Computer equipment
25 % on cost
33% on cost
Taxation
The charity is exempt from corporation lax on its charitable activities.
Fund accountlng
Unreslricled funds can be used in accordance with the charitabl¢ objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charily. Restrictions
arise when specified by the donor or when funds are raised for particul&r restricted purposes.
Further explanalion of the nature and purpose of each fund is included in the notes to the financial statements.
Pensiun costs and other post-retlrement benefits
The charitable company operates a defined contribution pension scheme. Conlribulions payabl¢ to the charitable
company's pension schemc are charged to the Statement of Financial Activities in Ihc period lo which they relate.
Flnancial Instruments
The company has elected to apply the provisions of 8cclion I I 'Basic Financial Instruments, and Section 12 '0ther
Financial In8lruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in Ihc company'5 slalemenl of financial position when the company becomes
party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a
legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to
realise the nel asset and settle the liability simultaneously.
Ba8lc financial assets
Basic financial assets, whftch include debtor5 and cash and bank balances. are initially measured at Iransaction price
including transaction costs and are Subsequently Ca￿led at arnortised costs using the effective interest method unless
the arrangement constitut¢s a financing transaction, wh¢r¢ the transaction is m¢asured al the present value of the
futur¢ rcccipts discounted at a markcl rate of intercst. Financial assets classified as reccivable within one year are not
amortlsed.
Other financial assets
Other financial assets, including investments in equity instrumcnts which are not subsidiaries, associatcs or joint
ventures, are initially measur¢d al fair value, which 15 norn]ally the transaction price. Such assets are subsequently
carri¢d at fair value and the changes in fair value are recognised in profit or loss, except that investmcnls in equity
instruments that are not publically tradcd and whose fair value5 cannot be measured reliably are measured at cost less
impairment.
Page 12
continued...

Warrington District Cltlzens Advlce
Bureau
Iyotes to the Fin84ncial Statements- continued
for the Yeydr Ended 31 Mydrch 2024
ACCOUNTING POLICIES- tontinued
Financial instruments
Impairment of financi41 assets
Financial assets, other ihan Ihose held ai fair value through profit or loss, are assessed for indicators of impainnent al
each reporting end dale.
Financial assets are impaired where there is objective evidence that, as a resuli of one or more events that occurred
after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an assel is
impaired, the impairnient loss is the difference between the carying amount and the present value of the estirnated
cash flows discounted at the asset's origin&l effective interest rate. The impairment loss is recognised in profit or loss.
Derecognition of financial assets
inancial assets are dcrecognised only when the contractual rights to the cash flows from the asset expire or are
settled. or when the company transfers the financial asset and substantially all Ihe risks and rewards of ownership to
another entity, or if some significant risks and rewards of ownership are retained bul control of ihe asset has
transferred to another party that is able lo sell the asset in its entirety to an unrelated third party.
Employee beneflts
The Cosis of the short-term employee benefits are recognised as a liability and an expense, unless those costs are
required lo be recognised as parl of the costs of stock or fixed assets. The cost of any unused holiday entitlement is
rccognised in thc pcriod in which ihe Lmployee's services are r¢¢eived. Termination bcnefils ar¢ recognised
immedialely as an expense when the company is demonslrably comrnitted to terniinale the ¢mploymenl of an
employee or to provide terniination benefits.
DONATIOIYS AND LECACIES
31.3.24
31.3.23
Individual donations
80
826
OTHER TRADING ACTIVITIES
31.3.24
31.3.23
Other trading activities
173,300
33.047
INVESTMENT INCOME
31.3.24
31.3.23
Deposit account interest
2,616
465
Pag¢ 13
continued...

Warrington District Citizens Advice
Bureau
Notes to Ihe Financial Statements - eontinued
for the Year Ended 31 March 2024
INCOME FROM CHARITABLE ACTIVITIES
31.3.24
31.3.23
Activity
Bureau services
Grants
627.265
682.563
Grants received, included in the above. are as follows:
31.3.24
31.3.23
Govemment grants
627,265
682,563
CHAIUTABLE ACTIVITIES COSTS
Support
costs (see
note 7)
Direct
Costs
Tothls
Bureau services
767,229
4,048
771,277
SUPPORT COSTS
Governance
costs
Bureau services
4,048
NFT INCOMEI{EXPLNDITURE)
Nel incomel(expenditure) is slated after chargingl(crediling)'.
31.3.24
31.3.23
Deprecialion - owned assels
IndLpendent examination fee
2,864
2,646
3,526
2,523
TRUSTEES, REMUNERATION AND BENEFITS
Therc were no trustccs, remuneration or other bcnefit5 for the ycar ended 31 March 2024 nor for the year cnded
31 March 2023.
Trustees, expcn$es
There were no Insstees, expenses paid for thc year ¢nded 31 March 2024 nor for the year ended 31 March 2023.
Page 14
continued...

Warrington District Citizens Advice
Bureau
Notes to the Financial Statements- continued
for the Year Ended 31 March 2024
io.
STAFF COSTS
31.3.24
31.3.23
Wages and salaries
Social security costs
Other pension costs
559,165
15,568
42,307
508,905
32.623
18,057
617.040
559,585
The average monthly number of employees during the year was as follows:
31.3.24
28
31.3.23
28
Advisers
No employees received emoluments in excess of £60,000.
ii.
TANGIBLE FIXED ASSETS
Fixtures
and
ritlings
Compuler
equipment
Totals
COST
At l April 2023 and 31 March 2024
24,484
9.750
34.234
DEPRECIATION
Al l April 2023
Charge for year
24.484
6,570
2,864
31,054
2,864
At 31 March 2024
24,484
9.434
33,918
NET BOOK VALUE
Ai 31 March 2024
316
316
At 31 March 2023
3.180
3.180
12.
DEBTORS: AMOUIYTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade debtor5
Prepayments and accrued income
680
25,808
4,228
26,488
4,228
Page 15
continucd...

Warrington District Cltlzens Advice
Bureau
otes to the Flnancial Statements - contlnued
for the Year Ended 31 March 2024
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Social security and other taxes
Other creditors
Accruals and d¢ferred income
10,442
5.029
184,198
9,360
9.387
171.385
199,669
190.132
Defe￿ed income comprises sales invoices raised in advance of the year to which it relates.
31.03.24
Balance as at 1st April 2023
162,831
Amount released to income earned from charilable activities
Amount deferred in year
(162,831)
177,611
Balance as al 31 st March 2024
177.611
14.
LEASING AGREEMENTS
Minimum lease paymenis under non-canc¢llable operating leases fall due as follows:
31.3.24
31.3.23
Within one year
68,112
Pag¢ 16
continued...

Warrington District Citizen5 Advice
Bureau
Note5 to the Flnaneial Statements - contlnued
for the Year Ended 31 March 2024
15.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
fijnds
Ai
31.3.24
At 1.4.23
Unrestricled funds
General fund
WBC-Talking Points
Health-UR
414,259
(41,048)
35.000
(4,050)
369,161
35,000
34,025
34,025
414.259
27,977
(4,050)
438,186
Restricted funds
GMMAP Debt Advice
Macmillan Pn)ject
Cost of Living Advice
6.046
(4.050)
2,01 I
6,046
4,050
13,500
15.511
13.500
4.007
4,050
21,557
TOTAL FUNDS
427,759
31,984
459,743
Net movemeni in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlctcd funds
General fund
WBC-Talking Points
Health-UR
507,325
35,000
(548,373)
{41,048)
35.000
54,251
(20,226)
34.025
596,576
(568,599)
27.977
Restricted funds
CJMMAP Dcbi Advice
Macmillan Proj¢¢t
Cost of Living Advice
100.228
63.389
43.068
(94,182)
(67,439)
(41,057)
6,046
(4,050)
2.011
206.685
(202,678)
4.007
TOTAL FUNDS
803,261
(771.277)
31,984
Page 17
continued...

Warringlon District Cltiiens Advice
Bureau
Notes to the Financial Stalements - continued
for the Year Ended 31 March 2024
15.
MOVEMENT IN FUNDS- continued
Comparatlves for movement in funds
Net
movement
in funds
Transfers
between
funds
At
31.3.23
Ai 1.4.22
Unrestricted funds
Generdl fund
414,820
11.124
(11,685)
414,259
Restrlcted funds
(JMMAP Debt Advice
Macmillan Project
Mental Health Oulr¢a¢h
Cost of Living Advice
(11,362)
(256)
(67)
13.500
11,362
256
67
13,500
1,815
11,685
13.500
TOTAL FUNDS
414,820
12,939
427,759
Comparalive nel rnovement in funds. included in the above ar¢ as follows,.
Incoming
resources
Resourccs
expended
Movement
in funds
Unreslricted funds
General fund
518,663
(507,539)
11.124
Reslrlcted funds
GMMAP Debi Advice
Macmillan ProjcLI
Ment81 Hcalth Outreach
Cos¢ of Living Advice
92,970
62,268
28,000
15.000
(104.332)
(62,524)
{28.067)
(1,500)
(11,362)
(256)
(67)
13.500
198.238
(196,423)
1,815
TOTAL FUNDS
716,901
(703,962)
12,939
Transfers between funds
A number of the funds suffered overspends, these overspcnds wcre mel by th¢ usc of general funds.
Page 18
continued...

Wv4rrington Distriet Citizens Advlce
Bureau
Iyotes to the Financial Statements- continued
for the Year Ended 31 March 2024
16.
EMPLOYEE BEIYEFIT OBLIGATIONS
The charity operates a defined contribution scheme. The assets of which are held separately from the assets of the
charity in an independently adlninislered fund. The pension cost charge represents contributions payable by the
charity to the fund and amounted to £42,307 (2023: £18,057).
17.
RELATED PARTY DISCLOSURES
M Sidebottom, trustee, maintains the charitys IT systems. He charged the charity £7,365.
18.
RESTRICTED FUNDS
GMMAP D¢bt Advice. Cilizens Advice Warrington is part of the Greater Merseyside Money Advice Partnetship
funded by the Money Advice Service. We provide Specialist independent debt advice servioes to residents of
Warrington. The service is regulated by the Financial Conduct Authority .
The Macmillan fund enables benefits advtce to cancer patients. 11 is funded by Macmillan via thc local Clinical
Commissioning Group.
UCH2C is Universal Help to Claim projeci funded nationally by the DWP. The project assists vulnerable adults
and those needing further assistance 10 claim Universal Credit. The money comes through sub contract with Citizcns
Advice national body.
Mental Health Outreach - Ihis was a one year project to visit patients in Hollins Park.
Cost of living - these monies were received to give advice to users due to the cost of living crisis and its impact on
the people of Warringion.
19.
REMUNERATION OF KEY MANAGEMENT PERSONNEL
The charity Considers its key management personnel to comprise its trustees and manager. The total employmenl
benefits including employ¢r pension contributions and employer5 national insurance of the key managem¢nt
personnel were £54,944 (2023.. £50,636). No employee had employee benefits in excess of £60,000.
Page 19

Warrington District Cltizens Advice
Bureau
Detailed Stydtement of Financial Activities
for the Year Ended 31 March 2024
31.3.24
31.3.23
INCOME AND ENDOWMENTS
Donation$ and legacies
Individual donations
80
826
Other trading activitles
Olher trading activities
173,300
33.047
Investment Income
D¢posil account interest
2,616
465
Charitable activltles
Granls
627.265
682.563
Total incomlng resources
803,261
716,901
EXPENDITURE
Charltable aetlvltles
Wages
Social security
Pensions
Rent and rates
Insurance
Telephone
Printing, postage, stationery and advertising
Cjeneral expense8 and project cos15
Training and conference costs
Repairs and maintenance
Travelling
Canteen and provisions
Volunlcer expenses
Inforn]ation systems, host fees and subscriptions
Computer equipment
559,165
15.568
42,307
86.228
969
8,157
7,813
13,531
1,468
1,848
7,132
3,474
1,985
14.720
2,864
508,905
32.623
18,057
85,959
160
7.489
8,103
13,942
,539
2,112
1,558
1,822
3,608
9,159
3,526
767,229
698,562
Support costs
Covernance costs
Accountancy and financial support
Independ¢nt Examiner's f¢c
Gcneral expenses
776
2,646
626
2,576
2,523
301
4,048
5,400
This page does not fonn part of the statutory financial slatcments
Page 20

Warrington District Citizens Advi¢e
Bureau
Detailed Statement of Finydncial Activities
for the Year Ended 31 March 2024
31.3.24
31.3.23
Total resources expended
771,277
703,962
Net income
31,984
12,939
Thi5 page does not fonn part of th¢ statutory financial staternents
Page21