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 R￿orting by Ch￿7t1￿.. Stat¢menl of Recommended Practice applicable lo charities prep8ring their accounls
in accordance with the Financial Reporting Standard appIl￿ble 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 ch￿lty 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 d￿Igned 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 v￿u¢ 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
r￿resents another year of signiticaiil growth in demund. Our Se￿iceS operale from more than 20 conimunity venues,
including GP surgeries, E￿]Y Ilelp Centres. &nd patlner lacililies.
Despite Ihtt financial dI￿l¢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 2024￿5, our udvic¢ work ¥en¢rai¢d over £8.6 million in finktllLial gyaiiis for ¢lients, with £1.9 million of debi written off.
alon￿51d¢ 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 refe￿al a￿angeMentS 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 Citi￿nts 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)Ting*lLlii 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¢ grati￿de 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 mind￿1 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
Se￿iCe8 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 t￿ste¢S, cfropted members, and 8talT at)d volunlcer
rcprcsentatives. Tnjsfres serve until the next AGM, with eligibility for r¢-el￿tIOn. All ttus*e8 receive induction and training
on governanc¢ responsibilities.
Induction And IrAining of new trustees
Tn￿le¢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 Te*m
CEO- Sieve Cullen (up to 3111212024)
CEO- Emma Cook (from 0912024)
Deputy CEO- Janel Henshaw
Independellt Ex*mlner
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 resp￿1 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 I￿Y
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 AccoUntL￿1$
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
fi￿dS
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 f￿anCIal slaternents have been prep￿ed in accord￿Ce 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- T￿￿te¢
C Robert8- Tn￿1
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 a￿ordan￿ 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 fiE￿iLl&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 fini￿LIa1 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 r￿e1vabl¢ 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 agg￿g￿te 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 inCU￿d 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 ￿$triCted putpvses within the objects of the chArily. RestriL*ions
arise when specifi¢d by the donor or when funds are ruiyed for particular restricted purpusey.
Further ￿plaNatIOn of the n&￿re and purpostt Of e￿h fund is included in the notes to the Fillancial stalemenls.
Pension cost$ 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 public￿lY 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
Dep￿CIation - 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 Ma￿h 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¢¢n￿lS 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
Tn￿S[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￿ fL￿ds.
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 Wa￿1n8t0n. 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 l￿d 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
rnan￿ernent 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¥
can￿rt 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¢ Sts￿tory financial statements
Page 22