REGISTERED COMPANY NUMBER: 04416167 (EnglAnd And WAle8) REGISTERED CHARITY NUMBER: 1145798 Report of the Trustee8 and Un4udlted Fln4nelal Stltements for the Year Ended 31 Mwrch 2025 for WArrln8ton DIBtrlct Cltlzens Advlce BureAU
WArrlngton Dlstrlet Cltlzens Advlce Bureau Contents of the FinAndal Statsment$ for the Year Ended 31 Mgrch 2025 PAge Report of the Trustee> I to 5 Independent Examlner's Report St4tement of Flnanclal Actlvltles BAlance Sheet Cash Flow Statement 10 Notes to the Cash Flow St4tsment Y4otes to the FlnAn¢lAI Statements 12 to 20 Detalled Statement of Flnanc141 Acdvldes 21 to 22
Warrlngton Dlstriet Citlzens Advice Bureau {Reglslered number: 04416167) Report of the Thlstees for the Year Ended 31 March 2025 The trustees who 8re also directors of the charity for the purposes of the Companies Act 2006. present their report wlth th¢ financial staternents of the charity tor Ihe year ended 31 March 2025. The Iruste£s have adoptsd the provisions of Accounting and Rorting by Ch7t1.. Stat¢menl of Recommended Practice applicable lo charities prep8ring their accounls in accordance with the Financial Reporting Standard appIlble in the UK and Republic of Ir¢land (FRS 102) (¢ffective I January 2019). OBJECTIVES AND ACTIVITIES Objectlves And Aim$ Warrington District CAB is a local chlty with 11 membership of Citizens Advice, our national body. The service offers free, confidential and impartial advice on u wide range of issues for the residents of WatTinglon and Ihe sutTounding area. The charity provides Social welfare infomialion, advice and cos¢work c8t¢ring to the public. We also 81rive to have a responsible influence on social policies al a local, regional and national level. Signlfi¢&nt *ctlvltles Our Chief Officer is an active member of the Warrington Health and W¢ll Being Board. Warringlon Adults. Saf¢guurding B¢)ard and the C¢ntral N¢ighbourhvod Renewal Board. He Chairs the lucal Suicide Prevention Group and is an aciive member ofthe loL'al VCFS Leadership Hub. We currently operats from the Gateway, a large Community Resource Ccntre. based in the cenlrc of town. In addition. we run a number of outreach projecL8 dIgned lo reach the most vulnerable rnembers of our ¢ommunily. Many partner or8ani8ations can refer clittnls into our s¢rviG¢. In addition to face-lo-face services clienls can also access advice and support by lelephone. leller ur e-mail. Advice and self help materials ar¢ ulso available via www.ciliL¢nsadvice.org.uk. We arv grdteful to our purtners and funder8 who wvrk Lloyely with us in planning lo meet the need% of Our community. Publlc beneflt The trustees have reFerred lo the guidgnc¢ coniained in the Charity Commi88ion'8 general guidance on public benefit when reviewingy our aim and objectives and in planning our lulure activities. In purtiLular, the IN¥lee$ Lontyider huw planned aLlivities will Lontribule to the aims and objeitive8 they have set. Volunteerg We cutT¢nily have in excess of 50 volunteers fvlfillin8 all roles from, admin. reLeption, triage. adviLc, ¥peL'ialist ¢#¥work and of Course Governance. We could nol run the service effe¢iively without them. They add huge so¢ial vu¢ to the work that we do and the Charity is eternally graleful for their hard work and Gommitm¢DI. Pvdge I
WArrington District Citizens Advlce Bureau Oiegistered number: 04416167) Report of thc Trustees for the Year Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE Charitable actlvltles TogeLher with our strategic partners - WaLTington Borough Council. NHS Ch¢shir¢ and M¢rs¢yside Integrated Care Board. and the Grealer Merseysid¢ Money Advice Partnership - we have cuntinued to eT]sure thdlt our s¢rviG¢s remain aco¢ssible lo &ll r&8idenls ofwatringtun, Pdrtioularly th¢ most vulnerable. During 2024125. the cost-of-living crisis continued to have a major irnpact on local people, with rising food, housing. and energy costs placing many household8 under susiained financial strain. Th¢ effects have been particularly acu in Warringlon's most d¢prived ward5. where we have focused our effoL1s un those most in need. Our work has continued to grow by March 2025. we had supported over 16,000 clienls of which 7,481 were unique. This rresents another year of signiticaiil growth in demund. Our SeiceS operale from more than 20 conimunity venues, including GP surgeries, E]Y Ilelp Centres. &nd patlner lacililies. Despite Ihtt financial dIl¢U1t1CS faLingy local authoriiies aLross the country. including WatTinglLin Borough CuuiiLil, we have mainiained sironb, Iuc411 partnerships and demontylruled our valu¢ as a vital cvmmunily service. The confimation of our Lore service agreemeni with Watrin¥lon Bvrough Council for 5 year& with an addilional 5-yeur ¢xl¢nsion vplion durins, 2025 this, provides an ess¢niial foundaiion for stability dnd future planning. Jn 20245, our udvic¢ work ¥en¢rai¢d over £8.6 million in finktllLial gyaiiis for ¢lients, with £1.9 million of debi written off. alon51d¢ improvements in w¢llb¢ing. r¢silienc¢, and access lo essential serviLey. These ou(¢omes highlighi ihe conlinuing social and economic VAlue ofour work lu the wider community and public seclor. Our b¢n¢fits' and tribunal teams conlinue to 8Lhieve oulsl8nding sucLess rates. Iluwever, the national backlog of appeals remdill% & Lhallenge. with lungy waiting times conlinuin&F to affecl vulnerable clienls. We remain Lommitled to equality of access acrvss all communilies and will continue lo prioriliye work with groups facing rinancial. health, or soLial barriers. Direct refeal aangeMentS with over 80 partner agenciesl departmenis remain Sirong and ensure that p¢ople can reach our services qui¢kly and easily. SiatT and volunteer8 have a¢¢¢ss lo on¥oin¥ professional development, helping u8 mainiain Citints Advi¢¢ nylivnal quality sldndards. Our most reLetil audit rated us 'green' aLros$ all nine domains - inLluding giovemance, risk managemttrtL people, and operational pvrfomiance- confimling the high standards ruSt> lh¢ service. We continue to play an 4clive role in local partnerships, including the Health and Wellbeing BoArd and Housing and Ilomeleysness Partnership. Working loge(her with vihers, we campaign on the social delerniinanls of. health, poverty. housing affurdabililyy and finuncial re8ili¢nce. Wa)TinglLlii Lonlinues lo experience a shortab?e uf uffordable homes, rising priv&le renls, and iiiLrea8ed demand for temporary accommodalion- isyues we remain deeply engaged in addressing. Our priorily for 2025126 is lo build on the 8trength and slabilily we h&ve aL.hieved, enyuring the organiyation cvulves in line with the changing needs Of the people we serve. The Board would like to express its d¢epes¢ gratide to Steve Cullen, who stepped down as Chief Executive Ofticer after 30 years of dedicated service. His leadership, vision, and Lommilment have been central to the growth and success of the charity, and bis legacy will ¢ontinue to guide us in Ihe years ahead. We are delighted io welcome Emma Cook as our n¢w Chief Executive Officer. Emma brings energy, experience, &nd a strong commitment to our mission. and we look forward to WOL*ing with her lo ¢ontinu¢ building on th¢ charity's strengths and r&8ponding lo the evolving needs of the people we serve Ill addition, the Board of Trustee5 not¢s with sadness the passing of Elizabeth (May) Smith who served as a trustee from 2014 until December 2024. We are grateful for her contribution to the charity and the impact they made during their tenure. Page 2
Warrington District Cltlzens Advlee Bureau (Registered number: 04416167) Report of the Trustees for the Year Ended 31 M4rch 2025 The Board would like to record its sincere th8nks to Robcrt Timmis who stepped down as on 9th October 2025 after serving over 10 y¢ars on the Board. Bobs Lommitmenl, expertise. and contribulion lo the work of the charily have b¢en invaluable, and we are gratefjJl for the positive irnpact he made during his tenure. FINANCIAL REVIEW Fln4ncl41 position The Charity made a surplus of £18,777 comptw¢d to £32,130 in 2024. Income rose by £166.090 largely due lo lnLre}e in 8dvii¢ funded activilies. Expendilure inLreused by £179.297 reflecting higher operational costs for delivering. Staff rem&in our most expensive oulgoing. Prlnelpal funding xources Our main fvi)ders remain Wanington Borough Council, M.IS Cheshir¢ and Merseyside Integrated Care Board, and the Money and Pensions Service. We continue lo pursue diverse funding opportunitics to reduce reliance on single sources and lo develop additional outreach s¢rvices for WatTinglon residenls. Investment pollcy and objeetlves The charity holds no fornial investment portfolio. howcvcr. following INstee discu8tiioll8, we are reviewing how lo develop a proportiun&te invests))ent policy thai ensures funds ar¢ u¥¢d eff¢¢lively while supporting 8uslainabilily and liquidity. R¢8erve$ pollcy li remains thv policy of Ihe tru%tetts to hold. wh¢ pvssible, three Io six months of tyPiLiII running costs within unre51ricied reserves. Bused on (his year's figures, Ihe largel 18 £300,000, ¢qUiVP¢l¢nt to three month#, expenditure. Current free reservey stand at £478,520 which accuunls for 5.8 munths. We maintsin a rolling programme of LT upgrad&8 and digital improvements that will require planned investment in the coming year. Golng concern With the ren¢wal of our Lor¢ seNice contract {5 + 5 years), strong relthtiunyhips wilh key funders, and prudent finanLi&I management. the charity 18 in u stsble posilion. Noneihcless. we remain mind1 ut. the wider finanLial uncertainly &ife¢iin8 local auihorilies and partners, and we will Continue lo monitor these risks closely through our governance and risk management pro¢¢s$¢s. The Service hds been operating in Warrington since 1939 and remains a comerslone of local support. FUTURE PLANS The Charity int¢nds io Continue lo increase the diversity of our funding strvamt> in order fur us to develop more outreach SeiCe8 for the re8idenl8 of Warringlon & the surrounding area. STRUCT17RE, GOVERNANCE AND MANAGEMENT Governlng document The charity is Lonlrolled by its governing document, & deed of trust, and constitutes a limited company. limited by guarantee, as defined by ihe Companies Act 2006. Org&nls&tion#l structure The charity is governed by a Board of Directors, consisting of tste¢S, cfropted members, and 8talT at)d volunlcer rcprcsentatives. Tnjsfres serve until the next AGM, with eligibility for r¢-eltIOn. All ttus*e8 receive induction and training on governanc¢ responsibilities. Induction And IrAining of new trustees Tnle¢S are recruited for their ¢ommilm¢nl. experience, and relevant skil]8. A structured recruitmenL Inductio and d¢v¢lopm¢nt pr(Ke8s is led by the Chief Officer and senior tsustees. Page 3
Warrlngton Dlstrlet Cltlzens Adviee Bureau (Reglstered number: 04416167) Report of the Trustees for the Year Ended 31 March 2025 STRUCTURE, COVERNANCE AND MANAGEMENT Rtsk mgnagement The trustees regularly review th¢ organisalion's Risk Regisler lo idenlify key operational, financial, and slrategic risks. Appropriale controls are mainlained to provid¢ assuranG¢ against fraud and error. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Cornpany number 04416167 (England at]d Wales) Reglster¢d ChBrlty number 1145798 Reglstered offlce The Gateway 89 Sankey Street Wanington Cheshire WAI ISR Trustee8 Cllr K J Buckley Relired Teacher- Chair Cllr I G Mth Councillor M D Sidebotlom Relir MN M E Smith (resigned 31.12.24) R Timmis Retired (re8ign¢d 9.10.25) Mrs C Robert8 Mrs S Emery (appoinled 22,8.24) S P Cullen (appointed 30.1.25) J Whalen (appointed 9.10.25) J C Sharralt (appointsd 9.10.25) Company Secretsry & Chlefoffleer S P Cullen (up to 3010112025) Emma Cook (from 0110212025) Senlor Management Tem CEO- Sieve Cullen (up to 3111212024) CEO- Emma Cook (from 0912024) Deputy CEO- Janel Henshaw Independellt Exmlner Janine Boyo FMAAT FCA BFP Voisey & Co LLP Chartered Accountants 8 Wimnarleigh Street WwTington Cheshire WAI IJW Page 4
WArrlngton Dlstrlet Cltlzen$ Advice Bureau (Reglstered number: 04416167) Report of the Trustees for the Year Ended 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAILS Advisers Bank Lloyds Bank Horsemoket Street WaTrin¥ton WAI ITP This report has been prcp4r¢d in accordance with the special provisions of Part 15 of the Companies Act 2006 ttlating to small companies. Approved by order of the board of trustees on 4 December 2025 and signed on ils behalf by.. Cllr K J Buckley- Trustee Pag¢ 5
Independent Examlner's Report to the Trustees of Warrington Distrlct Cltlzens Advlee Bureau IRegistered number: 04416167) Independent examlner's report to the trustees of Warrington Dlstrlet Clilzens Advlee Bureau {'the Company,) I report to the charity trustees on my examination of the accounts of the CompLmy for the year ended 31 March 2025. Re5ponslbilities and basls of report As th¢ charity's trustees ofthe Company (and al¥0 ils direGtors for the putpo%s of company law) you arc Tesponsible for the preparntiun of th¢ accounts in accordance with the requirunenls of the Cornpani¢s Aot 2006 ¢th¢ 2006 Act,). Having satisfied myself that the aLcounts of th¢ Company are not required to be audited under Part 16 of the 2006 Act and are eligibl¢ for independent examinalion, I report in resp1 of my examination of your charity's accounts as carried out under Section 145 of the Charilies Act 2011 ('the 2011 Acl,). In c]ng out my examination I have followed th¢ Direclions given by the Charity Commission und¢r Section 145(5) Ib) of the 2011 Acl. Independent examlner's ststement Since your charity's gryoss income exceeded £250,000 your examiner must b¢ a member of a listed body. I can confirni that I am qualified to undertake the examinalion because l am a member of the Institute uf Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examinalion. I ¢onfm that no malters have ¢om¢ to my attention in ¢onne¢lion with the examination giving rne cause lo believe: accounting records were nul kept in respe¢l of the Company as required by Section 386 of the 2006 Act. ur th¢ a¢¢ounls do not accord wilh Ihose reL'ords' or the wounts do not comply with the accounting requir¢m¢nls of Section 396 of th¢ 2006 A¢1 other than IY requirement that the accounts give a truc and fair view which is not a mait¢r Lonsidered as part of an independeni examination; or Ihe accounts have not been prepared in accordan with the methods and principle8 of the Siaiement uf ReLommended PraLlice for accounting and reporting by charilies (applicable to charities preparing their acL'ounL4 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). L have no concerns and have come across no other matters in connection with the examination lo whiLh attention yhould be drawn in this report in order lo enable 8 proper understsnding vf the accounls lo be reached. Jantne Boyo FMAAT FCA BFP Voisey & Co LLP Chartered AccoUntL1$ 8 Winmarleigh Stre¢t W2rringLon Cheshire WAI IJW 4 December 2025 Pag¢ 6
Warrlngton Dlstrlct Clttxen8 Adviee Bureau StAtement of Finan¢i&l Activities for the Year Ended 31 M4rch 2025 31.3.25 Total nds 31.3.24 Totsl fidS Unrestiicted fimd8 Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 660 660 80 Charltable actlvltlei Bureau services 577,723 63.390 641,113 627,265 Other trading activities Investment income 132,915 191,893 2,770 324,808 2,770 173,300 2,616 Total 710,638 258,713 969,351 803.261 EXPENDITURE ON ChArRtable Actlvldes Bureau services 657,205 293,369 950,574 771,277 NET INCOMEI(EXPENDITURE) TrAn$fer$ behveen funds 53,433 (29.634) (34,656) 29,634 18,777 31,984 14 Net movement In funds 23.799 (5,022) 18,777 31,984 RECONCILIATION OF FUIYDS Total ndS brought forward 438.186 21.557 459,743 427,759 TOTAL FUNDS CARIUED FORWARD 461,985 16,535 478,520 459,743 The notes forni part of these financial stat¢ments Pag¢ 7
Warrlngton Dlstrlet Cltlzens Advice Bureau (Registered number: (14416167) Balance Sheet 31 March 2025 31.3.25 Total fun(Ls 31.3.24 Total runds Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible a&8¢ts 7,757 7.757 316 CURREIYT ASSETS Debiors Cash al bank and in hand 12 21.906 766235 21,906 782.767 26.488 632.608 16.532 788,141 16,532 804,673 659,096 CREDITORS Amounts falling due within one year 13 (333.910) (333,910) (199,669) NET CURRENT ASSETS 454.231 16.532 470,763 459,427 TOTAL ASSETS LESS CURRENT LIABILrrIES 461.988 16,532 478,520 459.743 NKT ASSETS 461.988 16,532 478,520 459,743 FUNDS Unrestricted fijnds Restricted funds 14 461.988 16.532 438,186 21,557 TOTAL FUNDS 478,520 459.743 The chAritable Company is entitled lo exemption from audit under Se¢lion 477 of the Companies Act 2006 for the year endejj 31 March 2025. The m¢mb¢rs have not required the cornp3ny to obiain an audit vf its financial statements for the year ended 31 March 2025 in 8ocordan¢e with SeLtion 476 of the Compani¢5 Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that th¢ charilable CLimpany keeps accounting rewrds that comply with Section5 386 and 387 of th Companies Act 2006 and preparing financial statements which give a true and f&tr view of the slate of affair8 of the charitable company as at (he end of each financial year and of its surplu8 or defiLit for each financial year in accordance with the requiremenLs of Sections 394 and 395 and which otherwis¢ comply with the requirements of the Companies Act 2(M)6 relating to financi&l siatments, so as applicable to the charitable company. Ib) The notes forni part of these financial statement5 Page 8 ontinu¢d...
Warrlngton Dlstrlct Cltlzens Adviee Buregu (Reglstered number: 04416167) Ba]anee Sheet- eontinued 31 M&rch 2025 These fanCIal slaternents have been preped in accordCe with the provisions applicable to charitsble companies subject to the small companies ttgim¢. Th¢ financial statements were approved by th¢ Board of TnJste¢s and authorised for issue on 4 December 2025 and were sign¢d on its b¢half by: K J Buckley- Tte¢ C Robert8- Tn1 The notes forni part of th¢5¢ fin4n¢ial 8tate4n¢nts Pag¢ 9
Warrffington Distriet Citizens Advice Bureau Cash Flow Statement for the Year Ended 31 March 2025 31.3.25 31.3.24 Notes Cash flow$ from operating actlvitie8 Cash generated from operations 156,441 19.509 N¢1 cash provided by operating activitie8 156,441 19,509 Cash flows from Investlng Actlvldeg Purchase of tangibl¢ fued assets Intere81 received (9,052) 2,770 2.616 N¢t cash (us&l inyprovided by investing activitie8 (6,282) 2,616 Change In ¢a$h and c*8h equlvalents In the reportlng perlod CAsh and cash equlvAlents at the beglnnlng of the repordng perlod 150,159 22,125 632,608 610.483 Cash ond cAih equlv4lent8 At the end of the reportlng perlod 782,767 632,608 The not¢5 fomi part of these financial statements Page 10
WArrlngton Dlstriet Citizens Advi Bureau Note$ to the Cash Flow Statement for the Ye8r Ended 31 March 2025 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATINC ACTIVITIES 31.3.25 31.3.24 Net Incom¢ for the reporting perlod (as per the Statement of FlnAn¢lAI Actlvitles) Adju$trnents for: Depreciution Gharg¢5 Interest received Decreasel(increase) in debtors Incr¢as¢ in creditors 18.777 31.984 1.611 (2,770) 4,582 134,241 2.864 (2,616) (22,260) 9,537 Net eash provlded by operAtlons 156,441 19.509 ANALYSIS OF CHANGES IN NET FUIYDS At 1.4.24 Cash flow At 31.3.25 Net ¢48h C&8h at bartk and in hand 632.C?08 150,159 782.767 632,608 150,159 782,767 Total 632.608 150,159 782.767 The notes fonn part of the8e financial Statements P&gell
W2rriDgton District Citizens Advlce Bureau Notss to the Financial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basls of preparing the flnand81 statements The financial slulemcnts. of the Gharitsble company. which is a public benefil ¥nlily under FRS 102, hav¢ been prepared in accordance wilh the Churities SORP (FRS 102) 'Accounting and Reporting by Charities: Stalernenl or Recommended Practice applicable lo charities prepuring their accounts in aordan with ih¢ Finanrial Reporting Siandard applicable in the UK and Republic of Ireland (FRS 102) (effective l janu< 2019),, Financial Reporting Siandard 102 The Finan¢i81 Reporting Standard applicable in the UK and RepubliL of Irelund, and the Companies Act 2006. The fiEiLl&l staternents have been prepared wider the historical cost convenlion. At the tim¢ of approving the financial statements. the trustees have 8 reasonabl¢ expectation ihat the charity ha8 adequate resources to continue in operational exi8tence for Ihe foreseeable future. Thus the trustees conlinutt to udopt the gyoing concern basis of aLcounting in preparing the finanLial slatemenis. The findllLliIl statements are prepared in slerling, which is th¢ functional currcncy of the company. Monetary amL)unls in these finiLIa1 slalcments are rounded to the nearest £. In¢ome All income 1$ re¢ognised in the Statement of Financial Activitie$ once the charity h88 enlitlemenl the funds, il is probable that the income will be rec¢iv¢d and the amount can be measur¢d reliably. Donations. are recognised when th¢ Charity has been nolifi¢d in wrilingTr of both the amount und settlement date. In the event that a dunalion is subjeLt lo conditions thal require a level uf perforn]anLe before the charity is enliiled the fund8, the income is deferred and nut r¢cvgmis¢d unlil eiiher those Lunditions are fully met. or the fuifilmenl of th0 conditions is wholly within the control of the Lhurity and it is probable ihai ihose condilions will be lfilled in the reporting period. Income from government and other grants. whether 'capilal' granls or 'revenue' granls,is recogni5ed when the charity entitlemenl lo the Ilind8, perfomiance conditions dttdched to th¢ antS have bccn mel. il 15 probable that the in¢ome will be received and the amount Lan be measured reliably and is noi deferred, For l¢gacie$, enliilemenl is taken as ihe earlier of the date on which eiiher.. the charily is aware thal probate has been granted. the esiale has been fin&lised and notificlllion has been rnade by Ihe executorfs) lo the Trust thilt a distribution will be made. or when a dislribution is reLeived from th¢ ¢stal¢. R¢c¢ipl of a l¢gacy, in whole or in part, is only conyidered probabl¢ when the amount can be measured reliably and the charity has been nolitied of the execulor's intention to mak¢ a dislribulion. Where legaLiey have been notified lo the charity, or the charity is aware of the anting of probate. and th¢ ¢rit¢ria for income recognition hiive not been met, then the legaLy is a Irealed as a contingent asset and disclosed if mat¢rial. Interest on funds held on deposit is included when re1vabl¢ and the amount can be rneasur¢d reliably by the haLIty: Lhis 18 nom)ally upon notification of the interest paid or payable by the Bank. Expendlture Li&bilities ar¢ r¢cogni8ed as expenditure as soon as there is a legal or constructive obligation committing the charity lo that expenditure. it is probable ihat & transfer of economic benefits will be required in setilemelll and the amount of the obligation can be measured reliably. Expendilure is a¢counLed for on an accwals basis and has been classified under headings that agggte all cost related lo the category. Where costs cannot be directly attributed to particular headings they have been &llocaied to aLtivilir8 00 a basis consiylellt with the use of resources. Expenditur¢ on oharitabl¢ activitie5 in¢lude8 the costs inCUd by the charity to enable it to fvlfil its core operations. - Other exp¢nditur¢ ropr¢sen¢s Ihose items not falling into any other heading. Page 12 continued...
Warrlngton Dlstrlct Citizens Advi¢e Bureau Notes to the Finllncial Statements- contlnued for the Year Ended 31 March 2025 ACCOUNTING POLICIES- continued Expendlture Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incutTed. Tanglble tlxed assets Depreciation is provided at the following annual rate8 in order to write off each asset over ils estimated usefvl life. Fixtures and fitting8 Computer equipment 250/D on cost 330/0 on cost Taxation The charity is exempt from coryorntiun lax on its ¢haritable activities. Fund aceountlng Unrestrictsd funds Lan be used in accordance with the charitable objectives at the discrelion of the trusiees. Restricted nd1 can only be used for particular $triCted putpvses within the objects of the chArily. RestriL*ions arise when specifi¢d by the donor or when funds are ruiyed for particular restricted purpusey. Further plaNatIOn of the n&re and purpostt Of eh fund is included in the notes to the Fillancial stalemenls. Pension cost$ and other p05t-retirement beneflts The charitable Lompuny op¢rates a ijefined conlribulion pension YLheme. Contributions payable lo th¢ charit&ble company's pen8ion scheme dr¢ charged io the Stalernenl uf Financial ActlVLtiey in the periud lo whiLh they relate. Financial Instruments The compuny has elected lo apply the provisions of SeL'lion I I 'Bth%ic FinAncial Inslrumenls, and Seclion 12 '0ther Financial InslThrnenls Ls&ue5' of FRS 102 10 dll of ils financial inslrumentt>. Financial instruments are reLuLynised in the company'5 8tstcmcnt or rinancial p0811ion when the ci)mpuny becomes party lo the contractual provisions of the instrumeni, Financial Mssets and liabilities are off5Ct. with the net amounts presented in the finart¢ial slalemenls, when Ih¢re 15 a legally enforceable right to set off the recognised dmounts and there is an intention lo settle on a net basity or to r¢dis¢ the n¢l asset and settle the liability simultaneously, Basic finAnclAI as5et8 Basic findnci&l a55els. which in¢lude debtors and cash and bank balances. are initially measured at transaction pricc including transaction costs and ar¢ subsequenily wried al amortised costs using the effective interest mcthod unless th¢ arrangement constitutes a financing traDsaGtion, wh¢re the transaction is measured at the pre8ent value of the future r¢c¢ipts discounted at a market rate of interest. Financial ass¢ts Classified a5 receivable within one year are not amortised. Other finAn¢iAI A$$et$ Other finanGiul abs¢ts. including investments in equity instruments which ar¢ not subsidiaries, associat¢5 Qr joint ventures, a initially rn¢asured al fair value, which is nomially the trunsaction price. Such assets arg subs¢qu¢ntly carried at fair value and th¢ ¢hang¢s in fair value are recognised in profil or loss, except that investments in equity insttuments that are not publiclY traded and whose f&ir values cannot be measured reliably are measured al cost less imp&irnient. Page 13 ontinued...
Waryington District Citizens Advlce Bureau Notes to the Flnanclal Statements- eontinutd for the Year Ended 31 Mar¢h 2025 ACCOUNTING POLICIES- conilnued FinAneial instruments Imp4irment of flnanclal assets Financial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairnient at each reporting end date. FinanLial assets are impaired where there is objective evidence that. as & result of one or more events ihat occutTed after the initial recogvnition of the financial asset, Ihe estivnuled fubjre cash flows have been affecied. If an asset is impaired. the impairn]cnt 1088 is the difference between the catryin8 amount und the present value of the estimaEd cash flows dis¢ounl¢d at ihe asset's original effectiv¢ Inte$1 rate. Thc impairment loss is recognised in profil or loss. Derecognltlon of flnan¢lal assets Financiul assets are derecognised only when Ih¢ conlracfval rights to the cash flows from the a$s¢l expl or a etil¢d, or when the company Iransfer8 the financial asset and substantially all the risks and rewards of owner8hip to anoih¢r ¢ntily, or if 8vme sigmificanl risks und r¢wards of ownership are retained bul control of the asset h&8 transfttrrryl to anoth¢r party Ihul is able to sell the et in its cnlirety lo an unrelated third party. Employee beneflt8 The costs of the shorl-term employe¢ benefils arc recogni8ed as a liabilily and vxpen8¢. unl¢s¥ those costs att r¢quired to be recognised as part ol. the rosls of stock vr fixed ussels. The cost of any unused holiduy entitlement is recugnised in the period in which the employee's serviLe5 are received. Tern]inalion benefits are recogmis¢d imrnedia*ly as an expense when the cumpany is demonstrably cummilled to lerniinale the employment of an employee or to provide terniinalion benefits. DONATIONS AND LEGACIES 31.3.25 31.3.24 Individual donations 660 80 OTHER TRADING ACTIVITIES 31.3.25 31.3.24 Other trading a¢tivitie8 324.808 173.300 INVESTMENT INCOME 31.3.25 31.3.24 Deposil account interest 2,770 2,616 Page 14 ntinu¢d...
Warrlngton Distriet Citizen$ Adviee Bureau Notss to the Fin4nclal Ststements- contlnued for the Year Ended 31 March 2025 INCOME FROM CHARITABLE ACTIVITIES 31.3.25 31.3.24 Activity Bureau 8ervic¢s 641.113 627.265 Grnnl8 rweiv¢d. included in the above. are as follows.. 31.3.25 31.3.24 Government grants 641.113 627,265 CHARITABLE ACTIVITIES COSTS Support cost¥ {see note 7) DireLI Cosls Total8 Bureau services 943,187 7.387 950.574 SUPPORT COSTS Govon)ance osl¥ Bur¢au scryices 7.387 NET INCOMEI(EXPENDITURE) N¢t incomel(expenditure) 18 Stated after charginW(crediting): 31.3.25 31.3.24 DepCIation - owned assets Indep¢nd¢ni examinatiun fee 1,611 2,772 2,864 TRUSTEES, REMUNERATION AND BENEFITS There We no tNstees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trnstee8' expenses There wcre nu tsustees, expenses paid for the year endeAI 31 Mah 2025 nor for the y¢8r ¢nded 31 March 2024. Page 15 ontinu¢d...
Warrington District Citizens Advlee Bureau Notes to the FinaneiAI Ststements- conllAued for the Year Ended 31 March 2025 io. STAFF COSTS 31.3.25 31.3.24 Wages and salaries Social security ¢08ts Other pension ¢ost$ 704,376 5E.648 24,882 559,165 42J07 15568 780,906 617,040 The average monthly number of ernployees during the year was as follows., 31.3,25 33 31.3.24 28 Advisus No employee8 received emolurnenls in ¢x¢¢s8 of £60.000, ii. TANGIBLE FKXED ASSETS Fixtures Computer equipmcnt fittings Totals COST At l April 2024 Additions Di8po8als 24.484 4,680 (821) 9,750 4,372 34,234 9,052 {821) At 31 March 2025 28,343 14,122 42,465 DEPRECIATION At l April 2024 Charg¢ for year Bliminated on disposal 24,484 975 (821) 9,434 636 33,918 1,611 (821) At 31 March 2025 24.638 10.070 34,708 NET BOOK VALUE A¢ 31 MarL'h 2025 3,705 4,052 7,757 At 31 Marrh 2024 316 316 Page 16 continued...
Warrlngton Dlstrict Citixens Advice Bureau Notes to the Financi41 S¢4tements- contlnued for the Year Ended 31 M4rch 2025 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade debtors Prepayments and crUed income 12,919 8,987 680 25.808 21,906 26,488 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Social security and other taxe8 Other cr¥diturs A¢¢nlS and defetTed income 12.590 6,215 315.105 10.442 5.029 184,198 333,910 199.669 Def¢ed income comprises sales invoices TaiS¢d in advancc of the year to which it relates. 31.03.25 Balance as at 1st April 2024 177,61 Amount le8S¢d lo income earned frorn charitable activities Amount d¢f¢rred in year (177,611) 179,168 B$Mee a8 at 31 st MarL'h 2025 179,168 Page 17 ontinued...
Warrington District Cltizens Advlce Bureau Notes to the Finan¢i41 Statements- contlnued for the Y¢ar Ended 31 March 2025 14. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.3.25 At 1.4.24 Unrestrleted funds General fijnd WBC-Talking Points Health -UR 369,161 35,000 7,701 (500) (29.634) 347228 34,500 34,025 46,235 80,260 438,186 53,436 {29.634) 461,988 Restrlcted funds GMMAP Debt Advice MaGmillan Project Cost of Living Advice Tru58cI Tru8t-R 6,046 (6,256) 120,387) 1,021 (9,037) 210 20,387 15,511 16.532 9,037 21,557 (34.659) 29.634 16,532 TOTAL FUNDS 459,743 18.777 478,520 Net movement in fjJnd4 included in the abov¢ ar¢ as follows: Incoming resoui'ces Resources cxpended Movernent in fvnds Unrestrlrted fund$ General lld WBC-Talking Points Health -UR 577,724 70,000 (570,023) (70,500) 7,701 (500) 62.914 (16.679) 46.235 710,638 (657,202) 53,436 Re$trl¢ted funds GMMAP Debt Advice Macmillan Project Cost of Living Advice Trussel Trust-R 102,803 63,389 49.457 43.064 (109.059) (83,776) (48.436) (52.101) (6,256) (20,387) 1.021 (9.037) 258.713 (293.372) (34.659) TOTAL FUIYDS 969,351 (950,574) 18,777 Pag¢ 18 ntinu...
Warrington Distrlet Cltlzens Adviee Bureau Notes to the FlnandAI StAtements- continued for the Year Ended 31 Mgrch 2025 14. MOVEMENT IN FUNDS- conthiued ComparAtives for rnovement In funds Net movement in ndS TnS[erS between nds At 31.3.24 At 1.4.23 Unrestrlctcd funds Gen¢ral fund WBC-Ta]king Points Health-UR 414,259 (41.048) 35,000 (4,050) 369.161 35,000 34.025 34,025 414,259 27,977 (4,050) 438,186 Restrl¢ted fund8 GMMAP Debt Advice Macmillan Project Cost of Living Advice 6,046 (4,050) 2,011 6.046 4,050 13,500 15,511 13,500 4,007 4.050 21,557 TOTAL FUNDS 427,759 31,984 459,743 Comparative net movement in fund5, included in the above are ay follows.. Incoming resource8 Resourc¢. expended Movemenl in funds Unrestrlcted funds General fund WBC-Talking Points Health _UR 507,325 35,000 (548,373) (41,048) 35,000 54,251 (20,226) 34,025 596,576 (568,599) 27,977 Restrlcted fund$ GMMAP Debt Advice Macmillan Project C08t of Living Advice I,228 63,389 43,068 (94,182) (67.439) (41,057) 6,046 {4,050) 2.011 206,685 (202,678) 4,LM)7 TOTAL FUNDS 803,261 (771,277) 31,984 Transfers between funds A number of the fiJnd& yuffered ov¢rsp¢nds. thes¢ overspends were met by the use of gener fLds. Pag¢ 19 continued...
Warrlngton Dlstriet Citizens Advice Buregu Notes to the Financial Statements- continued for the Year Ended 31 March 2025 15. EMPLOYEE BENEFIT OBLIGATIONS The ¢hwity opcrate5 a defined contribution scheme. The as8els of which are held bepurately from th¢ assets of the charity in an independently administered fund. The pension cost charge represenLq contributions payable by the harity to the lund and arnount¢d to £24.882 (2024: £42,307). 16. RELATED PARTY DISCLOSURES M Sidebotlom. tnJ8tee, maintains the charity's IT systems. He charged the charity £4,856. These servicet4 ceased in January 2025. 17. RESTRICTED FUNDS GMMAP Debi Advice. Citizens Advice Warrington is part of ihe Greater Merseyside Money Advice Partnership funded by the Money and Pensions Service (MaPS). We provide specialist independent debt advice services lo residents of Wa1n8t0n. The service is regulated by the Financial ConduLt Authority . The Ma¢millan fund ¢nables benefits advice to Cancer patients. Lt is funded by Macmillan via the local Integrated Care Board (ICB). Cost of living these monies were received 10 8ive advice to Users due lo the cost of living crisis #nd its impact on the people of Warrington. The Trus8el fund relates to income received by ihe Trussel Trust to provide advic¢ and infornulion Services at local food banks ld from the chdriti¢s main office. Through this support, the charity helps individuals to maximise their inci)me and acce8S the benefits and financial Support they are entitled to. 18. REMUNERATION OF KEY MANAGEMENT PERSONNEL The charity con8ider8 its key management personnel lo comprise its Irustees and chief executive officer. The tal employment benefits includintsT employer pension coniribulions and ¢mployers national iniurance of the key rnanernent personnel were £52,912 (2024.. £54.944). No employe¢ had employee benefits in excess 01£60.0(N). Page 20
WarriTAglon Distrlct Cltlzens Advice Bureau Detslled Statement of Financial Actlvltles for the Year Ended 31 MArch 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donations and legacies Individual donations 660 80 Other trading &¢tlvltles Other trading aclivitie 324,808 173.300 Investment income Deposit account interest 2.770 2,616 Charltable Aetivitles Grnnls 641,113 627.265 Totsl Incomlng r¢sour¢e$ 969.351 803,261 EXPENDITURE Charltable octivities Wages Social securily Pensiun Renl and raley In%urance Telephone Printing, posl&ge, .¥Idti0n and advertiying General expenses And proj¢Lt ¢o%ts Training and conferen¢e ¢osls Repairs and mainlenan¢e Trav¢llin¥ canrt and provisions Volunteer expenses InCom]ation systems. host feey and 5ubscriplions Depn of computer equipment 704.376 51,648 24,882 98,085 1,029 7.950 7,315 11,620 375 4.201 5.442 3,545 559,165 42.307 15,568 86.228 969 8,157 7.813 13.531 1,468 1,848 7,132 3,474 1,985 14,720 2,864 21.108 1,611 943.187 767,229 Support costs Governance costs Accountancy and financial support Independent Examiner's fee Legal fees Carried torward 4.011 2,772 351 7,134 776 2.646 3,422 This page does not forni part of th¢ statutory financial statements Page21
Warrington Di8trlct Citlzens Advice Bureau Detftlled Statement of Flnanclal Activitie$ for the Yellr Ended 31 Mydrch 2025 31.3,25 31.3.24 Governanee eosts Brought forward Gcneral expenses 7,134 253 3,422 626 7,387 4.048 Total resour¢es expended 950,574 771,277 Net In¢ome 18.777 31,984 This page does not fonn part of th¢ Ststory financial statements Page 22