Ru rAI c5t1p￿￿$ AdF'iee Bureau Lid citizens advice Rural Cambs FINANCIAL STATEMENTS FOR YEAR ENDED 31st MARCH 2025 Rurnl C&nJbs eit￿.￿￿$ Ad￿ Lirnited 22-26 KirKJ Str&et. Kin9's Lwn. Norf4Yk PE30 1 HJ Auditors: Rural L*rnb5 citiy.tns AdviLC Li REPORT OF THE DIRECTORS AND TRUSTEES The folpowing people 59Tve as Di(ector9tTrustees of Charity: Dirfrctorrrrustoe Rolè Appolnted ElectedlRe. èlectgd Reslgned Mr N PlcK*ttrfck Chair 301111202 3011112022 Mr W GTi• Treasurer 031111202Q 2911112023 Mr M Meallng Trustge 0310512018 2811112024 Mr P Finnlgan Doputy Chair 2810912022 3011112022 Miss L Webb Trustee 1910712023 2911112023 Mr L Barber Trust8è 271091202 f 2811 t12024 StruGlure overnan and Ma ement Govornlng Document and Constitution Rijral Cambs Cilizens Ad vice Bureau Ltd is a Regislered Charily Snd a Company Limited by Guarantee. The maxlrn um liablllty of each member is limited to £1. Al 31 st March 2025, the Chanly had fourtefrn members {2024 fourteen rnernbers). Thè Charily was iTrcorporate(l as a Crf)mpany Limited by Guaranteg on 1st February 2012 and re9lSt&red ag a charity on 7lh March 2012. The Charity was incotWJf8ted urKler 8 MemorarKlurn ofAssoclatlon, which gstablished the obi8¢tives and Powers ot Ihe chantable ajmpany aFKI is govemed under its Articles of Association. Each prynGip81 JTrornber of th& oroani3ats.on is. therefore. a member gf the Charity arKI has 8 rigm to attend apid votg at company general meetings. M8mbers supwrt Ihè organiyatron by volunteering their setvices froe. Ths Cha￿Y is independent 8nd wver3 Fen land and HuntingdTrnshire. servlng a populaiiDn ol approxirtpate4y 289.603 residonts. Addtstionally. Ghrough $PLxlfit Proj8ds the Charity 3UPPOFts resi(SentS Df East Carn bThl$èshire. kural Canibs thtizeiiy ild%'lot B￿reall Ltd REPORT OF THE DIRECTOR5 AND TRUSTEES REBrnFtrnent, S8l•ction arKI AppointrneTht of Trustees Trustees, who are also Direthrs o* Ihe Charity, are recrLJiteO arbd elec￿¢￿ frorn tho ICKI I cornrnunty. We art Gommitted to y￿1{X)MIng equallly and diversily in our orgafiisatton and wdcom8 applications from all backgrounds snd expetieTLces to reflecl our div8rs8 cornmunily. In rnaintsinirrfJ its indepet￿ÈNCé, the TfU5tee Board (°Boar(I") k3 responsible for ensuring no other p&rsons or extemal organiaations gr¢ enlrtled to aF¥Jolnt persons to thtt Board. Thé n7aximum number of Tru$￿é> 1> rtfteen and Ihe rninrmurn number is three_ All eled￿ Trustees shall retire from off￿ 2t the third Annual General Meeling following Iheir election or appointment respedlvely but rn8y be re-¢lodoO for a lurther three- year tetrn, 4Yilh a six-year restriction applying only lo thB Post of Chair. ViGe-Chai r arKI Treasurer. Board m&mbers are elect£¥J for thelr kNiwledge aThdloi expgtbs8 and each h38 8 specific execLrtiva respoThsibility. In additiDn to Ihe atK)Vg Trustees, Ihe followlng staff, as the SeniDr Le*ership Team of CARC. atte￿j Board Mestings as non-voting rnembers: Mr. N BlerKowe (Chlef Ofllcer) Mrs. H Spriggs (Deputy Chlef Officer) M rs. K I￿ewry (Chief Financia I l)fficer} Mrs. H Hillam (OperaliDns & Compliance Lead} Mrs. P Firth (Company Secratsry) Inductton and Traini ng of TrustQ8S New m&mbers of Ihe Board are provided with infomiation atoul the service's governar￿e, Ihe res￿)nSIbIl[t1eS of company dir8clors arKI charily truslees. an invilation to a CltlzeTh5 Advice Trusiee InductKJn Day and oPPQITlted a fflenlor from amongst the Boa rd. As a part of Ihe iThYuction. new Trustees are required to sign a code of cotKluct in cgryipvJ out Iheir re5ponsibllities in thÉ best interosls of the Charity. Jt is generally the case that nèw mèrhbets are alr¥8dy a4Yare of the acb"vbtkes aThJ 3iThs of Ihe serv￿e. Organisati¢￿Il strUGtU￿ and Declslon hlakfng The Charity is wvemed by its Board. which Is responsible for setting the strategic diredion of tho organisation an¢J policy of the Charity. The B￿rd carry the ultim8tè resF)onsith'lity for th& condLKt ol the Charily end for ensurin9 the Charity satisfies its leg¥1 snd KiTrtt6dual obligatiofis, The Boa￿ meets at least four timos a yoar. In betw&&n meetinos. mattèr8 t¢quitÉng the Board's aulhDrisaliDn are dealt with by email andlor telephone and therb ratifi&J arKI record&1 in thè mifiuEes al thp [￿xt Board r[￿ting. The 8oard Is independent from thg Senior Leadership Team. A register ol members is maimained and mernbers are ipwiteej to Ihe Annual G&rbèr*l Meetin9. The Board approves applieaiiDn$ t>r tnernborshjp. Rurkl Lgmh5 CiiiZtM& Advice Bkn￿￿￿u Ltd REPORT OF THE DIREGTORS AND TRLISTEES A Business Develotmxent Worklny Group (BDWG). whrch mtlets quarterfy, exiÈts to dNfjse. revlew ?nd support CARC.￿ Business Developmont stratègy L9CtiGal aetron plans, thus helping to ensure Ihat CARC receives &(leqUa￿ fun¢Js fr(Jrrr tKJth exisling lundet5 an(1 wt8ritial rbew funders to JTWt its bu8iness objectivès. M&mbers of Ihe BDWG inclLKle the Chigf Officer, D&puty Chief Olftrr, Deputy Chair. ThF BDWG f8ecls into Ihe FiThance Pane4 rn8etings for reference ahead of any Boar(I eetings. A Fin8nce Panel, whiGh holds a rninlmurn of four t￿￿11ryJs F￿&r year. èxi$ts to review. discuss and support in all financial aspécts of the business of CARC and reports to the 8oard. Mernbets of the Finance Parbea include Ihe Chief Owbcer, Ihe Chief FiThancial Officer, and a trustee and is chair¢d by tFie Trea surer. Thp HR Working Group provides a platrom for strateoic discussh)n arKI decisior makiThJ on key hutnan re8ourc8 i2SLES affèditbg CARC. This group rneets quarterfy arKI feèds inlo the Trustee Bc>ard rneeliTbgs. Members of the group inGlude a truslee, Ihe Chief Officer, Deputy Chief Officer, the compliarp￿ and OperfiDns le&J, the Managemenl Support Assistant and the Chief Financial Offrcer, organisation's Chief Off￿r, bAr N Blencowe 13 [esponsib￿ to the Board for. anag6rnent, development and 3trat8glc planning Vision and leadership in the conlinu Ing d&velDprnent of thè Charity S£rving 8 nd advislno the Board in carrylng out their responsibilities, in maintaining an overview of Ihe organisatlon an(1 in makiw appropriate strategic. pollcy and financial decisiDns, Rolaiionships with Rolated Pgrties: National Citii•ns Advic• The Charity is a rnembgr Df 'N8tiotTral Citizens Advice,, the operating namg of the NationaF Association of Citpzens Advice Burgau, which prDvldes a frarnev￿rk for staThJards of 8dviTr arKI ¢asevth managerne￿ as well as rnonitoring progr8$s 8gainst Ihese Sta￿lardS. Anrbually, IhÈ organisation is subject to a Le8dership SeJf-Ass&ssmf nl [LSA) Infotmalion and ¢uid8nce audll by National Crfizens AdviGe. The purpose of Ih LSA FS lo provide local w41h 8 frarrbewDrk. sell-ass8ssrnent portfolFO a nd asses5tnert cyc18 giw'Trg assu rance ￿ alp Stskeholders Ihal the organ isatiorF implements systems and processes that enabl8 it to ogerale ettectiV8ly as a sefviGe prowid&r. employ9r arKI volunteerln9 charity. The framework aGGred its kjr￿1 Crtiiens Advice to exlemal qualEty stsnOards, ffjcogni5&1 by funders. Erghl leadershlp areas fDm thg frarnev￿rk for the LSA as follow5.. 2. Str3le9lc businEW 91anni a. Risk martr3gFWt athy cl￿p11 4, Finanwl 9ovÈmwKe Operatsms perfwnarts3 7. FI￿￿h camwbgrhl EqU￿y. rfw*611y a￿tt ifidyslo f.a mb5 c5t1￿￿s Ad￿Ce B￿reA￿ Lid REPORT OF THE DtRECTORS ANO TRUSTEES CARC recentty ac￿8val gn oulwme raiiry of green - 'met' in all the abov¢ eight reas. which fquates to the highest &chievem&nt Wilh NatiQTkil Citizens Advice. Operating pollcie8 ars independeniiy ¢Jetemiined by the Board to fulfil its ch8ritable olects and Gomply ￿th tr￿ Nalional Citizens Advlc8 rnembership requiTements. Advlc• Quality Standard {AQS} CARC holds the naiional Advi￿ Qu81ily Stsndard (AQS), which certifies that il is meetirtrg the r8quiremenls of the Advpce Service Allisnce fof AQS wilh casewort specialist Debt ar&as, The AQS is Ihe only wtor-own&d, Indep￿dentlY auditod 3tan(trard that focus&s on sdvice. WEb ensure all staff engaged in Ihe delivfrry of our S8rvic£ have Ihe necèssary training and qualtfications to cary out their roles effectively s nd in li n8 4Vlth Fegislalj've requirements. The Financlat Conduct Authority (FCA) The FCA regulates the consumer eredrt industty. CARC is aulhorised (licensod) by thé FCA as an organisation provld Ing debt advice ne&ds and complies wth their rules and regulations. CARC is categorised by the FCA as a 'limrted scope, consurner credit. not for profrt fimi. Our relationship wilh the FCA is managed ntrally ai National Citlzens Advice on b8half of Ihe organiution bbthough Ihe Nalaona4 Cilizens Advice. ss an individual charity. is not licensed to provide debt advrce, Charity also co-operates 8nd liaise5 With a number of Othgr advisory s9rvrces, IDcal cJ)arFti&s 8nd the local County and Dlstrict Councllg on behalf of clrents. Staff Ramu￿ratiOn Poll¢y Th& Ttuslees consid8rthe Board 2nd the Senior Lead&rsh ip Team are the key management personnel of the Charity in charge of dirgcting snd control ling, Mnning and operatiw the Charity on a day-tihday basis. All Trustoes g ive their time fEely and no Twsteo receives arFy remuneratwjn in Ihe year. Details of Trustees expenses are disdosed in noEe 7 of th& aCcO￿nIs. The p8y of the enlire 9￿ff t8am is revi&wed annually. Th9 Trustees can benchmark th￿ against pay levels in oth8r local Cltizens Advice Ènd other voluntary sedor organisalitins of a similar sizo. Major R4sk$ The Trustees have ￿￿[￿ed on a Risk Marbagement Slrgtegy aThd a ThJminateé Irusieo with the chi￿ OEficer the Operatiorts and Cornpli8nco L&ad ￿9￿lartY monltors thg Risk Register. The fSnanci81 seclaon of the Risk Regisl8r is (Iiscussed revi&M¢ed by the FinarKe Panel an(1 the Board agrees th& overall R4sk Register. The Trust￿5 reixgnise that any major risks to which the Charity bs exposed n&eé to reV[eW￿ &nd policies. prot8dures and gystems pui In place to miliyste those ri&48_ RUI'AI CJ)mbx CItILeii$ A￿￿.1(￿ Flur¥xu Lld REPORT OF THE DIRE￿OR9 AND TRUSTEES Risk 3 rea¥ fflonitored in the Risk Regisler Include= G¢JVemance Risks OperaiiDnal Riskslservice Dglivery Financ4al Rigks Exlofftal Risks &)mpliafjGe Risks Infonmaiion Risks Premises Ri9ks Any interrup140n to the geryFce Is man8ged by deYelDpirvJ and implementlng 8 successful business 03nlinuity plan Ihai Involves, w￿￿an9 4Yith National Ciu'zeThs Advice. stafl and volunteers and Ihe Charivs partners arKI slakoholde All Vkrorkin9 groups regularly review all pjtential risks to CARC. ,Ob)8Ctlves and Aclivities C￿aT1￿bI* Objècts- Artl¢les of Association The Charitys objecls a￿ to prornole any charita ble purpose for the publlc benefrt by the advancemenl of educaknon, the proteGlicin anol preseniation of health and the relief of poverty. sickness and distre&s. in particular. bul without limitstiijn, foi the ber￿fit of thè communily ifi rural Cambndgeshire and surrounding areas, ,prtmary Focus To secure resilienl Servi￿5. across a range of channels, which provKle the nfomalion, advice aThJ support needed by kJc81 p￿p10. Mission Stat•ment We are the people's champion. a chatily y￿(kIng for Ihe whole of our society. whoever you are, whalever your problem. Our advice is free, Intt&pendenL conlid8ntial and Itnpartial. We value d iver5ity. promole equ31ty and challenge di8erirninatK)n. Th• Charlty's Vlslon Our VkFion is to be the advlce deliVe￿r and ￿rategIG partner of choice in rural Cambrid￿Sh1r￿, providing 8 hlgh qualty sustainablo %tviGe to people wkKI need adw(¥ in the rtK)St effici&nt: 8ccessiblè wsy 2nd creating an &ffectiYe partnèrship with other stakghJl(ters. Advice will be provided in a numbei of ways in(1￿lIng digbtal media. telephon8. Yac to.*ace' apKI lnfomial￿n leaflets. Ik wil l include ggneialist actvice. ss)eei31i$l advic8. aThd, in instancès, casewo￿. All our Èdvice seThfjce$ afe provKled by our fully Ir8ined dediGat8d volunteers, siaff speci81ist casEworkefS whe) rneet the Advice Qualty Stondatd (AQ5 } N¥ilhin the debl service, Dr by an approve(a partmr organi58tion with ttje relfJvant ¥eGÉalist kn¢)wledoe and 8XP9ri8nce. Rural CaTh55 C.ih7*ns AdF'l¢e Bur(* u T.td REPORT OF THE DIRECTORS AND TRUSTEES CARC continues to develop the Dl9ttal CottsGI Centre (DCC), which is thÈ hearl of the business. by or04YIIJg rts off¢r and reaGh allowing greater attess to CARC'S services. CARC'S sim 15 to continue lo ¢J8v8lop a hub and sr>cike >Èrvice rnoclel around Ihe successful DCC. tD ertsure arg best plscÈd to meet client's n￿￿s, allow us to offer t)Oth f*cewkn-face. and telE*phDne apw>lntrnenEs enburing the most appropriate channel for Ihe client 1$ provided. Our l(>Gal Adviceline, a free phot￿ 8sThrice. is open MoThlay. Thursday atKJ Friday 9.30am - 2.30pm atKI Tues(lay and Wedpiesday 9.30am- 7.CKJpm. supported by our other offiC*S. rern0te staff provd¢Ji ng follc>w-on advlce 8PPOintments (face-tO-fac¢ or telephone) lo clients with coThplgx issues. The BD4td continues to r8view thè future Strategy of the Charity." Financi81 budgeting is in place wt*h Ihe productlon of quart&rly rnanagernent accounts and morFthly review meeti ngs enabling the Board lo rtbonrtor arKI manag& its resources and fijnd balances. Identifying the t4)nbnuiTh3 need for ggwral funds to finance Ihe cFay-to4ay running of the Chanly gncS lo be able to fund important projects that respoTrd to changing needs. To obtain the ne￿Ssary fuThJlThg to p￿￿de addilional servic&8. AppllcatiOTbS to be n￿de to various locaF and natTronal providers of cornmunity finance. Advertisoments lo be placed In Ihe ILKal pre38 for a(Ivisory staff l)olh as paNJ 8rnpIDye88 arKI volunteers. irKluclion and training being provhjed in Ihè èvent that necessary knowledge and skills were rtrot pre•8XiSting. Publtc 84Th8frt R4quir•d The Trust8e8 have paid due regard to the Charity Comrnission's guid8nGe on PLFblic benefit in decidin& Ihe activities unLfertaken by the kjcal CFtkzen$ A(Ivice durin9 Ihe year. The Trustees are sati sfked that Ihe info rm8tion provided tn the report and 8ccounls meet8 Ihe publK b&nefit reporti￿ requl rernents. The prfncipal 8divity of the Charity rpmains the provision of free, confidontial, independent and imparti31 infomatioq and aQ¥ice lor local restdents. This is provided Ihrowh the DCC and local offiGes and gjrnmunity IoGations. e.g. LibrarFfys across rural Cambndgèshire. In addition to generallst advice. thè foll¢)win9 specialist advisory services aro provided., Dgbt AdvicelCasèworf¢ by IThatifU￿ of Nfvney Advi￿ (IMA) qualified advi39r FiTh8nci¥l Capability and IrKoffle MaximisatEon Epieffjy Advice Energy Caxework Benefit Adirice Housing Advice. Rural C*m115 CitiZell5 Advice Bureau Ltd REPORT OF THE DIRECTORS AND TRUSTEES Ctsntrikxrtion of VoluTrtser* Th& C hatkty telies on volunteers to schiewe its aims arKI obiedtves lo wotk uncter thè Skj per￿lSion tsf its P3id st8ff. Volunteers are involved in the provision of advtce, fundraisiny: m2rke￿.Thg, finance, govern8nce, IT 8UPPOrt znd adrn In￿tration. Our volunteer prKJl of 35 voluntèers, excluding the Trustetts. ￿IntrIbuted apprDxirnaiely 11 .434. hDurs of wort(10 the local eommunty through the ChaTtty thè yèar. We estimate the value of Ihis help to be approxlmalely £296,95f In respect of the currenl ygar. (-QIA gXt8mal research Gamed out by Sonnel Impact and Ilje Cent fof Chwrty Eff8CtiV8ness). The Trustees and Sgnior Leadership ream would likg to thgnk all Ihe volunteers wh) suppprted ¢AR¢ ofKI éyrirLg the year have laken opportunitres to aCkr￿W1edge Ihe contribution rn￿e by our volunteers. Achlèvements and Perforniance 2024125 has been a successful year for CARC 2nd we are proud of our achievemenls. The hard work and ded ICa￿Dn of our sisff arwj voluntsefs h88 enabled us to deliver 8 hioh-quality a￿V￿e seThiic8 to kjcsl résbdenls, l)ur scop8 covers the full range of Cilizens Advice subject 8reas Snduding benefats, debt, hDusing. emptoyrnent, consumer. family. irnmigration COISC 1 }, heallh aThd 8ilucalion. Key successeslhighlights from Iho year for CARC: SuptKlrted 7,481 Glienls wilh 50.902 issues. SuppDrt8d clionts to achteve over £5.4m in irKorne gains to reinvesl i n the local e(x)nomy. Debts VkTrifif n off £485,e71. Th8 value of grants a￿1 dir8Ct cliont emorgency supwrt ptowided during th8 year o* £547.856. 22,000 l￿fs vlsited CARC'S website. Continued expansFon of our faGe-t(>-faGe seThiices at a number of focation5 acioss rufal Cambfadgeshire, including a dropin Se￿Ice in many of our market towns. Succ8ssful rpltwtion of thg Di9lta I Conlad Cerrfre to Pathfinder House In Hunlin9dork, pfDviding CARC with fr89 a¢AimrTM)¢alion for Ihp FerviGg. ExpansK)n of lh8 le1￿hone adv[￿ swiice for tVKI èveniNJs p8r wèèk until 7pTh. $8cured funding for a fLrrth8r hw> ffinancial years from Cambricfoeshire Counly Council lof delivery of the Maximisation project w0￿ir￿￿ In parknership wilh cambri￿g9 an¢J District Gib"zeTrs A(5vice. 10 Ru rxl Carnhs Citi>.tn% AdvSEc l.td REPORT OF TrIE DIREGTORS AND TRUSTEES Expari8lon ol the Fotslbank project ImprovEng aeeèssSb411ty to reslderhts In Uisis through funding from Trnssell Tmst. Fun(Jbng throu9h Change, Grow, Live project, has enabled CARC to Increase the suppjrt to their service users. Again, 4vO￿ng in partnership wilh cambri(1￿ and District citizens Advice. Ov&r achiev&m&nt of Energy Outreach Proied an¢J Advice Project targets, erksuting continuatton of fundirbo from Natit>nal Citizgn¥ Advirp arKI Incre881ng OLJr financi81 resiliÈnce. New C8dent energy cage4w)rf(er fuNliNJ obtalned for Iwo years fmm Nsiiort21 Cilizens Advice Funding through Carnbs Community Foundaliots CambrKage Building Society Community Fu nd to provide detailed hou6lng advlce for one day pér wèek. New funding a9reement wrth Cambridge Acom Project to support their service users. Inlroduction of CARC salary banding strLJCture to allow for appropriate levels of pay lo be awarded and fomi incrernental rises for ov8r-perfomianc8 or recognition of achievernents, Rllral ca￿b5 Citizens Advice Bu Lld REPORT OF THE DIRECTORS AND fRusfEES Our impact in 2024.25 Provided through free, confidential and impartial advice We helped Total Activities: 26,695- 00 7,481" peopIe Actr￿l￿e1￿1xl of coniacl b￿kdOwn PhoTre 11.456 lic4 Oy phorA, 4r "fepresenTS the:JJAI of LiniVU• oitns one &r rr.oré ca5+ rtOrfS in trje Ema 1Q.674 In ptsrs AND 22,000 people Visited our Websj'te for hel p Web ChaVSMS 311 Lttk 172 Top 5 issues Benef￿5 & tax credkis With 50,902 issues Financi41 Servicts & capabiliry Benefrts & Unwersjl Credit Debr Uiiltties & comrnunicariofts Some of the ditferencesthis made £5,426,437 81WD of byt he.pe4 *M find 4 wi4yfpr￿afd 71 otd*n"A hid th*Jr proXI*rn 561L*O I iiid ihty r Str￿r¢ 12 Rural Carnbs Clti&¢115 IldTr'icL Bureau Ltd REPORT OF THE DIRECTORS AND TRUSTEES Complalnts CARC received 4 complaints durlng 2024125. a small perttntaoe of the total of 7.481 clients CARC 511PPQrt9d. All Complaints were dealt wrth resolved in a timely and professional rnanner, wmplyirto wiLh She formal ￿l￿p1a1￿l.3 procedure set out in the CitizÈThs Advtce m9mbership stsndards. Stratsglc Priorities Introduction CARC has m3ny calls op) ils limited resoutces. The aim will always be to prKbrilise Intkiatives and programm&s Ihat erthhan￿ our servic&s to cltent8 Wrth Ihè rninimum iSfuOion to enab￿ the desir￿ oulttjmes to ￿ achieved. Sustsinablllty and Fundtng Realistically. we have to a53um& that trgdilional Corè Funding 4vIII conllnue to be a challenge, arKI Ihus we must susta in our slrotig relationships w4th our existing Public Sector FurKlers. In addilion, we will lry to dov&lop wider Supp(Jrt ffom non-traditional sources and continue to cultlvale olhgr projed and sertyice conlraGI-bas¢d funding opportunities where we hav& lh8 capabilily and confidence lo deliver. Natlonal Citlzens AOvEc• 'Th8 Futur• - Strategk Th•me8' CrtFzens Advice Rural Cambs. although an Ir￿ependent hjcal charity. allgns itself closely with aThJ fully suptx)rts the buslne85 plan of thg Naticinal Cilttens AdviG 'Future ofAdvice' stralegy. Fully 8UPPOrtlTro aThJ embracing the fou r focus areas. whiGh we will ernbed into our organisati)n ovèr the nexl three years: 1) Advlce - Proiect and, wl*re p05sibl8, Increasè th8 supply of 1-1 provlslon 10 enable more cliellts to access advice. In¢reaso th8 elfecb-vene55 and efficlgn£y ol 8dvica-gLving pro(xsses to enebl8 advi58rs to suppt>rt rn￿e Glppnls, whilsl slill providing a oualily seTViC8. klak8 our advice fft lor Ihe future by understsndiTrJ. defining aTKI devg1(yng our pl8c4 in lh8 Wtdar 8dvic8 gco8y5tem. 2) Ad¥aCaey - Test the ￿e5 that a slrow8r f88db8ck loop bet￿een gdvlce and adV(￿3¢Y will achieve grèatèr impaci lor our clianlg. FurthBf PDSilion our8elves as Ihe 1&3iEing or9anisalj.on lor bringing front-lin8 insights inlc> polscy maklng. 3) Inclu5iYe Acce55 - Improve th8 accessibility of our 6ef¥YC8 foF marginali5ed clients. Improve Ihe overall cli&nl &xp8rience for ¢14ents of colour. Increase tt)e voice of Glienls in 811 our w(Kk lo impioye Qur abF4ity ￿ m8el Iheir n6eds. 41 0rgani5atior￿l Health (s￿t•￿￿1do} - IMPr￿re the experi9n￿ of colleagues in pTH)rity aspeGts DI Ihe emplDy8è liferycle. incre8siNJ coll¢agu& atlracJiDn. satJ'sfaGli¢)Th ar¥J ielelltion. 8uikl our undorslanding of sy5l8Tr￿ financials and cwjr 51r8teg5G fi￿8￿r* 8t￿ I￿￿ding options. pnorrtising our short ar¥d longer-temi susl8in8bilty aGtivilies. WoFk collaboraliveky ÈCrt)SS lh• £grty4c8 to builcF cornnon pvrp)se al￿nd our key opp)rtunth'ps 8rKI ¢hallgngés and work togethFr lo 8ddr¢ss Ihgni. progiessiveFy determinin9 how to evolve our systtm- and our strategic parlnetships WFth and for our clients. Focus OTr 5tren9thenity our organisation found8t70ns ifi thg n¥ti¢nal or9anisation'. buihAing the key ¢ap¥biEil￿}s, processe5. systems 8nd hamrs to SUPPDrt thB elfe¢iiYra pgrforfflance of Cth'zeTra A¢vi¢e, 13 cl￿bS cIt&￿S Burtgu Ltd REPORT OF TtrIE DIRE￿OR$ AND TRVSTEES Sup￿rtir￿J and aEdlThJ the N8tlonal organisalK>n to achieve itrs vis￿￿ for 2024125: Our seNice will be joinel up We'll h&lp YOLE firKI a way forwarcb. whatever your problem You'll get the level of SUPFK)rt ytsu need You know that we'll sr>e8k up for yo Thesè four strands fft *ryth what wè strive to achiove I￿11￿ as an oryanisats.orb and on a national SGale. National Citkzens Ad¥iGO Businfj￿ Plan for 2Q2512fj- Tran$fornJing Togethe This plan develops aThJ ifflplertbenls th& slralegic Iherrbes, idenlify"iTrg ifflpaGI areas under esch missiorb afKa developing 3 sep¥ice wide $ppm3ch to innovatÈon andl experifflentst40n. rho threo missiorhs focus on th8 oppJrtUn4lias lo mak8 th8 bigwst diff or¢n¢ps for our clkent8' 1. Provide advlce fit for Ihe futuro - Be there for peoplè whèn Ihèy need us in ways that help m8kÉ biogési impatt. 2. Close thè gap- End the disparities In access and experience for rnarginali8ed peopk, 3. Take early acuon - Prevant more people from reaching crisis by addressing problems earli6r. CARC Priorttlos for 202&27 Our primary loGus for the nexl tNVQ years is 10 secure resilient Se￿iCe8 across a range of channels, which provide the infomiakn'on, 8dvice ar￿1 support needed by local people tttrough a fDcus in the follovlryng greas: Partnorships Improve a standarilised referral palhway wlth referrdl fonn for 811 Develop tafgeted relationships with heallh & housing SUPFM)rt ser¢ice8 Explore FKJtontial fuThJin9 opporlunities with olhor agancies 10 develop organisalion and relationships Cotilinuè to plats tspèn day&lsitè visits at our DCC for luThlers and pjtèntlal fuThlers Servlc?IAccess Slrengthen the use of digital m8dia platfoms to rais9 profile. pducat8 a makg aware to t￿ publiG of our ¥eNire5 atKI Ihosp ol our orEd part[￿S Plan implemont extetKled ￿re htJut¥ of service delivery, to alk)w greater CCè55 to our seNÉtss Explore furthèr outreach owortunltles to reach the wlder communily Develop our IK>li5lic aclvice rnodel to ￿(SUCe cfient wait li￿eS & potenlial dFSengagement ￿th a slreamlir4ed approach 14 RUNI CRo)bs Clthens Adwire Bllresju Ltd REPORT OF THE DIRE¢TORS AND TRUSTEES Oryanlp•atsonal Health and Culturn D&velDp and encourage a positive wodtplace culture, 8llSUtirwJ teaffl wellbeing and Inclusi￿ryty Always ensure ClE￿r and tr8nspgreni communteation Keep p8op18 involved in the deveropment and implementatron of changes 2nd prc¢esses through consultah.on R¢view and itnplerrbBnt an iThproved be[￿r￿S package wh&re possible and where finances allow qulty Ensure ouf adviGe services refflairh accesslble and ￿levan1 to Ihe nèedg of our cli&nts Continue to speak up for those vhK> fac8 Int￿Se disadvantage, (fetfflfflent or hattn to Iheir wellbging Through Iraining we will irnprov8¢ hDW W8 identify aEwJ consider vulnerability Issuès ittludin J EOI Develop and enhance our use of technowy to reswftd lo user needs and irnprove access lo our s8nllces, through w8b chat. erThaiF and Al Our ￿erlbItth￿t process will bt fair, Iransparenl and inclusive through the lrnplementation of our recruitrn&nt and seledN)n pn)cedure Coniinue to (lesion and cost seNices to maifilain suslainabiltty, and ensure wè servicè all se¢tors of the community Research and Campaigns Produce and dislribLrt8 a monthly R&C r8pDrt to slaff arwj voluntegrs Urhlertake to write to our local MPS on natitjnal or local issu96 where rel8vanl lo the needs of th8 community Slaff and volunteers conllnue to submit evideThc& lorms PartiGipale in 2 national campasgns per annurn Flnanclal Rev5ew Flnanclal Positlon Incorr￿ durirbg the y&ar was £1.125,134 (2023124 £923,036) of IhÉs £888.378 {2023124 £5F1.308) related to restricted prO￿¢t activities. A surplus was n￿de for the year 01 £53.954 (2023124 £38,244). A5 at 3151 March 2025 total t9S9rves were £275,909 (2023124 £221.955). 15 Rur8l Csmbs ()ti￿n5 .￿0viC0 JSyroxu Lld REPORT OF THE DIRECTORS AND TRUSTEES Resèrves Pollcy and Resèrve Lgvols Held The TrLJStees ReSer￿S to aim to hokl unrestricted reserves equlvalent to Ihe h￿her of., The Charities opÈr£ti nj lègse commitments and conlingenl liabilities. wthich arnount ￿ thtt reduthlancy cosls, were the Chanty to ch)se. Two and a half rnonths of no￿nd1 operating pxperKlilure. Board revi8vlls the ffinancial posttÉon of thè Chsrty at e2eh Board meeliThJ lo ensure it (an op3rale eff￿1velY within the tevel ol rese￿eS currentty held. The Chantys operating lease commilments aThJ contlngent liabililies as at 31Bt March 2025 8quale to £106,385. Two 8ThY 8 h8lf months of b￿lge[8d rkDmial oparath.ng expenditure for 2025126 equgt&g kn £194, 752. A¥ st 31st March 2025 the totsl unreslricted r8sop¢es h8ld arnDurJted to £27S,wg. The charrty is therefore cufftntly exceeding rts reserve pol icy levels. Given Ihe Ch3ril¥s expD5ure to many singl& ￿ar fundiw 8greem&nts. the Trustees like to maintaln as robvst a ￿$è1Ve5 b&vaS of fundir4J as p0￿ble, withoul irnpaclirKJ serNicè provision. PrlnGlpal Sources of Funding Th& Chanvs principal SOLsrcos of fund ing include C8rnbrKJgeshire CourLty CDuncil. the Dlstrid CDuncils of Fenland arKI Hunlirbgdonshirè ar*1 National Citizens Advice riegoti8ted contracts durirKJ 2024125. Th8 Trustees e￿end Ihei r gratitude lo CarnbTtdge5hire County G)unGiI, Fenland District Council, Huntingdonshire Dislricl CouThcil, Chalt@ris Tomn Counell. St Ive8 Town Council, Si Neols Tomfn Council. Wi5bech Town Coutteil. Whlltlesey Tovm Council, National Cltlzens Advice and Ihe Parish Councrls who continue to support the cnre operaling capacity of Ihe Charily, In a(Jdition. ptoj&Gt spKifLC funding w8S received from CP4S Group, Robert Hall Ghanty atKI The Hudson Foundalion, Cambridgè Acom, Asda Ihrough Trussell Trust. Inv•stment P•ll¢y CARC continues to Invest surplu5 fU[￿S in dewsit 3CtJJunts ID generate interest which ean ￿ used lo fr￿et the charws aims. CARC rnair)tains a charity 0gPQSit platform through CAF. which allovws 8ccess to nurnerous inveslrnt3nts wilh op110r￿ lor tixed temi Of fixèd Inieresl depDslt8 for tem6 of b8È¥￿en three rnonth5 rwf ye4[& Surplus short-terrn working cash i¥ hekj in a bank dèFK)sit SCCOunt t6 Rural CAThb5 CitiiKn$ AdF'ie* Lld tfit of Trusiees, Ro$ n$ibiliti• Sm311 company provIsions Th￿S report has been prepared in accrjrdance vAth the special provision3 Of Part 15 of the C(Jmparkies Act 2CWJ6 relati119 to small charitable cA)mpani&s. The Trustees (who are also the directors for the purpose of company law) è&WJnsible lor preparing Ihe Annual Rer)ort 2nd the financial statetneth$ in aceoréance with applicable law and regulailons. Company laNY requires the Trustees to prepare firkanGial Stateme￿15 for each financ4al year. Und&r Ihat law the Trusiees musl prepare lh8 financ4al slalements in accordance with United Kihodom Gènera11y Accepted Acc4)unting Prgctiee {United Kin9doTh AccouniiThQ 8tsThlanls and applicable law). Urbder tornparby law. the tru*lees rnusl ntsi apptt)ve the firkancial stat8msnts unless they are saiisfied Ihat they give a true and fair view of Ihe state of aff? its of Ihe ch8 rlt8ble company aThd of the incomintj resourc&s and applicatiDn of re8outces. incI￿1n0 tha income arKI expend itu ￿, of the charitable Gompafty for Ihat Pèriod. In preparing these finpnci81 statements, the Truste&s are required to. sel8Ct sudable accoLSnting t￿￿11CLeS and then apply them consislenuy: obser¢& Ihè mèihtsjs and princ4ples in the Charities SORP: make judsrnents and accounting estimate5 thal are reasonable and prLKlent, State wh&ther applicable UK Accouniing Stsndard& have been followed, SLJbjecl tD any m8terial dep8rtur8s dk8closed and explain8d in TinaTrcial stalerner)ts- a nd p￿ pare Ihe flnancial slalemerbts on the going coThcem basis unless it is irkappropriate lo presume thgt the ¢haritabJo ￿rnPany will continue to operate, The Trustees are responsib[8 for keepitvJ adequale 8ccounting records Ihal are sulficienl lo show aThd oxplain the charilable companqs transadions and discknse with reasonable accuracy at any time the financial position of the Charitab￿ compsThy and enable thern to erksure that Ihe flnanG4al Statements ￿mPlY with the Cornpanies Act 2006. Thoy are aEso responsible for safegu8rdbng the Df the company and hènce for taki ng reasonable steps for the prgV8rition arKI dalection of fraud 8nd other i￿8¥U laritie Th9 Tiustfjes conffirm thai so lar as they are a4v? re, Ihere 15 nTr ￿le¥ar￿t aLEdit i nforrtkgtion (as dèfined by section 418(3) of the Cotnpanies Act 2006) of V4thich Ihe charilablo ¢<]mparty'$ Éudrtors arè unaware. They haw8 taken all the steps that they oughl to have taken as TruStseS in rJrder to make th&mselves aware of any rdevsnt avdil infotmation and to estab]￿h that the thaiit3b]e GompgnY$ auditors are aw8re of that iijfotmalion. Approved by order of the Board of Tw$tee and Sbgfied on its b&half br. Mr N TrlcKi Chair of thè 8oard ol Tr￿SteeS I x 17 Rur&l CgD)bs Clthens Advice Bllre3u Ltd 5TATEMEIIT OF FIFIANCIAL ACIIVIT1E8 (INCORPORATING THE INCOME AIQD EXPENDITURE ACCOIJN FOR THÉ YÉAR ÉNDEL> 31 MAACH 2025 Unf•Stn'¢t Fund R•stri¢tsd Fullds Totsl 2025 2VZ4 Notes Inromo DonHtTrDns, Grants and Lè9a¢lès Gharitable Activlti•8 Inv88trn•nt IneoM• 428.8W 6B6.376 Y.1 17,272 914,S82 805 7.257 605 7,2S7 705 7,749 T(•tsl In¢omè 438.758 68e,376 1.125,134 923,1)38 £xpendFknre Charitabl• activiti•9 378,743 94,437 1,071.180 884,792 N•t Fncorn• I I£%￿ndItUrE) lor th• ar Funds brought foNard 60.015 ¢6.0611 53.954 38,244 221.955 221.955 183.711 Tranbf•r b•twrfe•n funds (6.061 } 6,oe1 Funds carri•d forward 275.909 275,￿> 221.955 Tho slatomont of flnaThclal actlvltles bnclud@s all galns and losses rKopnls•d Sn the yoar. All ihtttsrn• ahd ekP&rtditutè dèrFv• froth ttsntirtuing JtttlvFtLès. Th8 notes on pages 21 lo 36 fomi p6rt of Ihe3e fThncxa5 stetements 18 Rural Cgmbs Citizells AdilcÈ 1SureAu Ltd BALANCE sMeET AS AT 31 MARCH 2025 25 21>24 Flxed Currènt Ass Oebtor5 Cash at bank and in hand 2T.624 332,994 360,6fj8 43.402 319.298 362.7(N) 10 Cr•dEtar8: Arnounts f￿lIng du within one year 84,709 140,745 Nèt cu￿01tt Ass•ts 275,909 22fj.955 275,909 22fj.955 Funds of the Char5ty Unr8stftcied Furbd& ReslriGled Funds 275.909. 221.956 13 Tothl Funds 275.909 221.955 Thes8 financial 51alernonts have been prepared in accor(lance with the provisions applicab18 to cornpan ies subject lo the sm311 compalli95' regirne. The financi313tsternenls were apFiroved by the Boarrl of Trust&8s on and skgned on ils behalf by: Mr N M¢Kittri¢ Chalr of the Board of Trustees (J, liol notes on pages 21 to 36 fomi part of thegè linancial 8lalement8 Ru rAI Citiien5 Advi¢e Burea￿ L CASH FLOW 5TATEIfjENT FOR THE YEAR ENDED 31 PIARCH 2025 NotsB 2025 2024 Cash Flows frorn OpBrating Activilies N81 Cash prov&d&d bYlU￿ in 4peoiJ'Thg a¢tivilièS 17 13,69S 21.$35 Cash Flows frorn Inv•stlng A¢tSvltSé$ Purchase of woperty. and equyrnent ChanB• in ca$h and cash 4uivalents In t 13,696 21,535 r•pDrting poriod Cash &nd cash •oulvalonts at tho b8g5nnlng of tho repDrting ￿rIOd 319,298 297,783 Cash aThd •qUF¥algnts at the •nd of th• roportbng perbud 332.994 319,298 The nolgs on pagos 21 10 36 fom part of th958 firkancial statom&nts 20 Rurwl Carnbs ClliLen5 Advice Bu rea4 Lid NOTES TO TrIE FINANCIAL STATEMENTS FOR TrIE YEAR ENDED 315T MARCkl 2025 A - (Chatities SORP (FRS 102)), tho Financial Reporting StarKlard spplicable in the UK and Repub14c of Ireland (FRS 102) arKI the Companies Act 2006. The Charity meels Iha definition of a public benefit entty under FRS 102. Assèts arKI liabililies are initially rec￿nISed at histOriC81 cost or Iransactic)n v£lue unless otherwise stated in th8 rel8V8nt accounl4ng policy nDtes. The financial slalement5 are presented in wunds sierfing. which is th6 funclional currency of the Charity- b) Iticom4 Income is recognised wh&n the Charily has entiuemgnt to the funds, any Perf0mKn￿ cotKlilions attached to the ilem(s) of incorne has bgen rnet, and rt is probable that the irwme will b8 r8C8ived atKI lh8 amDunl can be ffleasured reliably. Grant income. wh&ther 'capilal' grants or 'revenue' grants. are re￿nIse(l when the Charity has entitlg(nenl to the furKls. any perfornance cond Itions attached to the grants have been rngt, Ft Is probable Ihat the income wilL be reGeive(5 aTha the amount can be measured rellably 8nd is not deferred. Donallot)s and other Ir￿rne 8￿ included at the point of ￿Thfi￿1￿1￿ of th8 income, Interest receivable on tunds hÈld tsn dEpg5it is included then receivable and the amount can bB rThEasured ￿11¥blY by Ihe Chority: tbis is [￿rIt￿l￿ upon noltfication of th9 intoresl ￿ld or payablg by the bank. 21 RurHI CaThb5 Citi£ellg Advice B￿r￿U L NOTES TO THE FINANCIAL STATEMENTS FOR TrIE YEAR ENDED 31¥[ MARCH 2025 When itKome has relat&J expermliwre (as wEth lurbd raising tsr contracf itKorne}, Ihe irKome and related expendÉture 8Tr ieported gr4)•s Trri tht Statem8nt of Financial AciiwtEes. Expe1￿1t{1r* ExperKliiure Is reccwJnised once there is a leg31 or construthv8 obligation to make a paymènt to a thltd party. tt 1$ P￿bab￿ that settletnent will be requ Ired and the arr￿UnI of Ihe obligation can be measured reliably. All expenditurelg accounted for on an acLtuals basis atKI ha8 been Glassifieil under headirKJs that aogwate all coth rd&ted ts the catsgory. Where costs cannot be diredly attribLrted to part￿ular headirwJs th&y havg begn albcated to projects on a basis cons4StenL wilh the use of reSoU￿e5. d) OepreclatEon All asse1$ are capttalisod gt Iheir historical cost when purchased, DepreciatTron is F>fovKled on a11 tangibl8 fixed ass&ts at rates ¢akulated lo wrfte off the cosl on a straight-line basis Dver Ihgir expected useful e￿)nOMIC lfves as follows: Fixlures. Fittings & Equipment- ove r 4 years Computer Equiprnent- over 3 years A￿ets are reviewed for any indtcations of impairmfrnt al each Balants Sheet dale. Intanglble Incorng Mo irkcorne is re(x)gnised for thg soNlcés of volunteers in th&ye 8eo)unts. except in the dialogue in Ihe 'significanl achievernenls. within th& Trustees repDr1. Funds hold ty thè Charlty The Charitys restricted funds relate to Its spedflc projects. Separately fuThJed. RcslfiGliorks ari3e vthen speGifie(I by Ihe gr8nl issuing ￿)dY or donor. Exper￿1¢ure which meets Ihgse criteria is charged to l*è fund. togethor wrth a fair al￿GatiOn of the costs ol overall diredK>n and administralion of Ihel Charity. Where the dorKbr does not specpfy a particular fund, donalTrDns are included In unrestricted lunds which are Llsed in a¢wrdanGg with Ihe Gharitsble objecls at the discretion of the Board of Trust98& Deslgnated luThds corrÈprfsè unffj$tridFd furKl¥ that have been Set astde by thè Trtsstees for particular purposes. Thè g im and of each fun(1 is set out in Ihe notes to fi￿ncial staternenls. Cinjbs CIttÉi￿S .4dYiÈt Bufesu Lt NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31$T MARCH 2025 g) P8n5ion5 The charities 4ulo-enrolment date was 1 April 2018 and frorn that datE> Ihe Charity ha¥ set up a defined contribulion pension scl)erne operated by NEST for thE 3taff. h) Dobtorv* Trade and other debtor3 are recognised at the settlement arnouni due after arhy tradg discount offered. Pre-payrnents are vaEued at lh& amouffl pre-pald net of any trade discounts due. Accrued income tsx recoverable Is in¢lvtte(l at th9 b95t ests.matg of tho anKunts receivable at the Balan￿ Sheei date. Cash at bank and In hand Cash ￿presenta￿ by cash In haThfj an(5 deposrfs held wqth financial irbStitulions rèpayable withoul penalty, nèi ot ba nk 0￿rdraft5 which are slbcmn viithin l)orrowiThgs in current liabilities. J) Craditors Creditors 8re recognised where the Charity has a presenl obllgaiion resuliiThg trom a past event Ihat wil I probably result in Ihe tr&nsfer of funds io a thlrd party and the amounl d ue to sgttlo Iho obligation can be measured or eslimated reliably, Creditors are nomially recognised al their sett18rnenl amount after alFowbng for any tra(le discounts due. k) FlnaneFal Instrumènts The Charity only hag financlal assets and fin8nci81 liabilkties of a kir￿ that qualify as basiG financlal instrLsmenis. Basic financial insErum8nt5 arF inilially recognlseil at transaclion value and SLabsequently rneasured at théir settkemenl value. t> OperatSng leases Reritals payable under operating leases are Charged against incorne on a straighl-line basks over thè kase temi. m) Taxation Tho wmpory is ry)rbsiOered to pass Ihe lest set oul In Pordof8ph 1 Schedule 6 of Ih@ FinancB Act 2010 and Iherefore it meets the deflnition of a chari￿bLe rnpany for LIK ￿)rpOratIon tax pvtposfrs. Accordingly, the cornpany is poteniially ex8mpt frotn laxation in resp&d ol income or capllal gains re￿1V within &7tegottfjs wvered by Chapter 3 Part 11 of the Corwr81ion Tax A¢t 2010 or Section 256 of the Taxation of Chargeabfe Galns Aet 1992, 10 th¢ extent Ihat such incoThe or gains are applied excI￿s1ve1Y ts eharttablè putpDsfjs, 23 Rural ca￿b5 LitiF.cns Ad￿(C Bu rtxpJ Lld NOTES TO THE FINANCIAL STATEMEMrs FOR THE YEAR ENDED 31ST MARCtrI 2025 Status The Charity has ntj 8hate capits1 being a Company Lirniled by Guarant&e and is a Reyistered Charity. Each tnembsr in tho of a up gusiantees to collttibLrte a sum nDt exce8diTrg £1. There are currenlly fourteen membprs12024: fourteen members). No OTr& rndividua I has conlrol of the Charity. 24 Ru ral C.3inh% Citi>èns Ad￿Ce Bur¢3u l.td NOTES TO THE FINANCIAL STATEMENT5 FOR THE YEAR ENDED 315T MARCH 2025 3. Donaiions, Grants and Legacl¢s UnrestriBtpd Rostrfc 2D25 Total 2Q24 Donatlons 5.0¢8 4.795 R•strict8d Grant IFKoma CiiiEeris Attvice - MaPS 66,026 66,026 71.782 Cillierbs A(Iwice - yorkSh￿e &j￿Ing &Kle Camomdgeshlre c￿Trty COur￿- Ir￿rne M3ximi&alio CamtJrrdwhir• CourKA .cThano&. Grcy4V, Live C3mb5 CcfftmuThity Founda&orh-CamE¥bd Sttiéty CoMmkJnity F￿nd Camby Cc%nrnurhty FoundslM)Tr- March Wiftharm GraTht Incoffte for tlièr Foodbank ProP￿S C8m*rHJ9e Acorn Project 241,34X) 23.2DI 9,7 13.900 195.242 56.781 173,155 195.242 1.wo VnrestrFCted Grant Income Cthens AdvKa - ErhergyAdvre p￿graMMe Cibzens Adv•ce - Cad&nl Ene¢uy AdvKe - Yrmkshire Building Swiety Cllizèns Advth- of LivIThu CamLwldgesh¥e Cwnly Councll GrtyN. Liv HunllrwJdon DIs1r￿t CouK4 Fenland DisirKt Coun WhllL188eyTown Counrj Sl Nètsls T04wn Cour￿1 Ch8tteri5 Tc¥wn CoLknc St Fvt3 Toym ¢vJr￿il C￿l￿dg*ShIre Comm4Jfbty Local A351sw {CLAS} Rcb&t Hall & bhjdscbn Four¥daii 7D,082 46.173 ID,OS8 70,082 46.173 iO.D68 75.678 15.4JOO 5D,O f1s,7 57,OCKJ 115.700 SF.LI)O 7.384 115.700 57.f T.100 $,349 6,Q84 fj.￿S 6.349 39.714 12.0CX 12.000 12MO 423.84B SB8,37b 1.112,224 .847 Total tncom• foT Donatlorss, G rants and Leg4lGi9S 428.896 1.117,2T2 Rural Catnb5 Cili<.en5 Advite Bu reau l.¢d NOTES TO THE FINANCIAL STATEMENTS FOR TrIE YEAR ENDED 313T MARCkl 202$ 3. Donations arjd Legacios - continued Donolions were Iroffl our Clieols, WisbeGh Town CounGk1, Whitllewjr ETher9&nGy F£Hxl Aid arKI Pille Hill Patk residents. In 2024, £S71,308 of the total donations. granl and legaGi&6 I￿￿)me was r&stricle(t arKI th8 rernaitQer ol W3.274 Mvas UDTSStticted. 4. Ir•com• frun C haritabl• AetJvStlès Unro5tricted R￿trIFIed 2025 Total 2024 Other 8OS 605 705 605 605 70S In 2024 all Ihe incom from charitable activities was unrestllded. 5. InV￿1rngnt IncLwn• Unr•6trfcted Il*strict*d 2025 Tola I 2024 B8nk Inlgrest 7,257 7.257 7.749 All investment income in 2024 relales Ic> uw&slrlct8d fwKI&. 26 OJ 0 LO 11- 11111- 5 C¢ ¢Th 4CJ D4 SD O Or O CQ 01 Q lilll." I. 4n CJ rA¥ ￿ TL G G r 0 4> 4Y Rurhl L&mbs Cfjtlzén% Ad%lot Ltd NOTES TO THE FINANCIAL STAfEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Èt Incrjmè thè y i¥ ¥18tgcl 81W tygirwd: Llppreciat+ Trustees Ewses Auditors Ramun8ralloTh Opwaiing Loa￿ Payménts. 8ull(Jir 21ris 2Q24 338 826 DLwlr4 ihe ye8r ipirt) Tr4a51￿8 I￿24 Ihroe TrnJSl￿1 relmthrse4Y rt* travél &xwrÉes. Ttrbpre vlere nt> Tru5tee5' remunerat¥Jn or other bpneffts for the year ended 31 March 20￿ nor fcw the ye* ended 31 *A￿h 2024. Staff Cosls and Numbtrs 2025 2D24 W49pg & sal￿89 so￿1 Se(xJrity Cosl Penslon Costs Total Ernolumen15 F>aid 702.172 46,549 13,777 765,298 $6B.148 35.115 10.445 e13.708 T￿ key manag6meni persomei of Rural C8rftbs Cilizefis Adwicp &ar88u Ltther FuTrd¥ Maich 25 In￿m8 Exp•ndltvr* Lknre51rtted Fur*J? 221_955 430,75 (37&743 16.QSITr 275. Balan￿ ai 1 Apr1￿ 23 Trartrsfers {toNlfiom BRI￿r￿ Bt 31 1)thor Funds March 24 lfflcom• EXP￿d￿uro Uniesirkied F￿￿J3 183.711 351,728 (309,￿ {3.019) 221,955 3Z llr￿ C4￿bS LlttzeD% B￿reall Ltd NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 1 & R•stsl#*d Furbd%: n￿W*￿•￿t ITh thè Tran¥ffrrs Balance (tullfTom at31 Othgr Mareh Fund8 at1 April ExpofKlilurq c1t1z￿S . M?P8 Carnbrldgeshlre CoLFnwcL)uncll - IrtCOm8 Ma￿15311 Cambs Communtly FcXJ￿￿al CambrKYge B￿1[￿1￿9 ScKlety COMM￿￿11￿ F￿r1d March WIYFdFÈrm IlJlre&eh 8e,02 {86.D28> 1399.9991 {1) (g.y30} I1.￿2) Foodbank Pro1￿$ 195.242 I1￿.574} 3,332 Cllenl 9rafiE fuThds {16.409) c￿￿Id09 Acom kniecl (1.$95 6S8.376 (894.437 6,061 Tran8f¢rn SalanrA {toWrom al31 Olher March Balance at 1 Aprfl 23 Incom• Exw#l%urg Clllzens AchrTrce- M8PS Clllzerbs Athwth- Yorlshire Society Cambiidgoshwg ￿rrty Courtrcl - Encomo maximi￿110n Cambridgesh*e Cwthr Couti¢l -Ch8n9P. Gftyw, Live F(Mxbb8nk Prgle¢ts cl￿rrt granifun(k5 71.782 C71 ,777) {5,11)3 ¢5) 14 241.￿j (241.302 23.201 <23,208 173.155 56.781 (173.150) ¢fJ),267) 5) 3,506 571.308 (574,827 3,319 33 Ru ral Camb. CiTiitt)s Atlvi¢c Burt*u 1,1 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31ST MARCH 202S Restricted Funds: rnovom$nt in th• yw- CofitEblued estrict•d Cltlxens AdvEe•- MoTrDy Per￿10￿S s￿VIC& {MaPS) Mon*y Sdvicé sendiC& wwks ￿ch P￿rt[￿rS 1¢ m&ke ttebl advice frasber arKI quicker lu sccfrss and to impn)ve standard5 alld quality armss Iho seclor. tiipn5 Advi¢¢ - Yorkshire Building SDcFety IYBS) CARC provThJ8s a qu4lifi&d gèngralpsi advisor at Wisbath yo￿shir* Building Soc4ety for on& day per week. to gupr*rt custDM¢fS vhwj haw been idenilf*ed ty YBS as havin9 additional support n68ds. eambr5dgeshTr• County Cowncll- Inc<>rn• Maxlrnisatlon Deliv8ring incorn? maximisation serdiL* to res*dents in E8sl Carnbridge5hire. F*nlat aThJ HuntirngdonshÈrfr a9ed over 18 and Doi alrtady in ￿e￿ipt of rncorll8 rnammbsatjon SLipporf. This inrJyde3: • iail(xed incom8 m8xpmisaii)n gdv4ce, FtbCSLKling 8UPFXJrt wlh budgeting practic&1 inc4)me maximisalion. including b8nefil and gdvisin9 on Dlher opportuniti6£ lor incxeasin9 inwme arbdlor re4ucing experbdItU￿, eilher ty m8kir¥g 8n appliration on cllents. behallor providifKJ rgyourc88 far the clF6nl to ￿Mple1*. Cambridgoshlrn County Council- Change Grow Llve {CGL> CGL is 8 volun18 ry sector orga￿lSatiOn spocialising ift subS￿n(8 misuse. and Ihrough this project CARC orovides lace to face supwt in CGL offices in Huntingdon and WisbeGh, vorkino dlrectly with th8ir ¢lp?nls to prov+de any 8ddilional supporf wuire(I, Carnbs Communlty Foundat5on - CamlKldgv Bulldlng Society CommuThlly Furpd Delivorrrk9 311 aspe¢l3 of housing relate(r advire 0￿[ thg phorbe and emaM. 8s V￿11 as pre* booked face lo face appointmellts. Camtss C¢irnmunty Foundatlon-wjndfami March Providing a fat*.t￿laCe drop In aThJ appoinlment led service forone ¢S8y 8 we8k in Ihe rna(ket lowi of Marth. Foodbank ProJÈct¥ Proj8cls wiEh thr8• ILxal f(Kxlbank8 (Ely, G¢xlmanGhester & St Neols and Wisb8¢h). CARC is worklng in partnership wilh th8sè Cambrid￿Shl￿ foodbanks to tackle urNJerlying ¢a4Jses ol w>verty by p￿￿ding advr¢e. [￿Se￿OrK 8ThJ bud981iw sw>port for peopl8 a¢cessing loo¢Jb8nks. Our ￿VISerS provide in18nsiv¢ 8vpporl at ftsodbank ttsGatTrons acn)ss Cambridgeshiréa and t[￿ake a real dtfier8nca b the of ppopl8 accessing foodbanks - s￿$S[UllY reduc￿Try Iheir nagd kn foDdbank ￿L￿POn and developing iesit*8nt* Fn their live Carnbridg9 Acorn Prolact Thrj Projecl works wTrth childwn and thelr fgFllili8s who have 9xpaden￿d trawrta snd fIna￿rA1 hardship and ptoMote$ recovery. Rllrsl Csmbs Cltlzens Ad￿￿te BllrtAu Lld NOTES TO THE FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31$T MARCH 2025 14. by Fund$ UnMsirlct•d R•stri¢tod Punds Funds Total Funds 2D25 T8Trglble Flxed Assell D•tstors 27.624 332.W4 (84,7091 27.,624 C*edrlors {84.709> 275.W9 275,lJJg Unrèstricted Restricted Funds FUNIJ Total Ful￿ 2124 T￿n￿ble Fixed A56ets Debtows C￿￿ 81 Bank in hano Crédrtors 43.402 319.298 140,745) 43,402 319,298 (140,745) Net A6sets 221.955 221,955 15. t 8alarbc• $1700t Evgni¥ No p￿t b*nGe sheei evetts m8*rially aff•GI fina￿la7 staiornents. Financial CommltmfrntB At 31 Klar¢h ￿25 IhF charity I￿re mlnlmum paYTh￿t3 under OPPT41kn 19959s as loll0v￿. 2021 20?4 EXpjryd8￿'. Vp10 on¢ Twp Ip fLV¢ ￿r? erfive yewi 3,708 7.034 207 7,114 13,241 35 RurAI C3nth5 Citizells Adb'lce 1%￿reAll Lld NOTES TO THE FINANCIAL STAYEMENrs FOR THE YEAR ENDED 3tST MARCH 2025 4T. R#eorkCilittitsft of nèt èxpBndiiurè ta nèt cath *low fr￿rn op￿r￿ng IlvStle 202$ 2024 Not for thp 3S,244 (a5 pBr IFbB 5talemeN ￿ IinFnGi?l adi4riW) Adluslments for. - De¢rta￿l Irwp8e) in DeblNS lo￿￿SayIn¢r￿a￿è kn emditors 15.778 {5Q,Q?$1 115.629) 1,18Q) Nai e4$h usgd in opwaiing *xivltl&s 13.696 21,535 18. Rélat￿1 Party iraTrsaction Tho10 T￿) Telated p*ly tr￿3*1&)￿$ duAn9 Ihè ye*. 38 CitiÈtts% Adwit¢ Ltd INDEPENDENT AVDITOR'S REPORT TO THE TRUSTEES OF RUFt.A.L CAM.BS CITfZ..ENS ADVIGE BUREAU LTD INDEPENDEKf AUDITOR'S REPORT TO THE MEMBERS OF RURAL CAMBS CITIZENS ADVICE BUREAU LTD Opin￿n We ha4¢ Auditpd the frn?n(ial statements of Rural C3mb5 C4tiien5 Advice Bureau Ltd Ithe 'chariiablp rornpan¢) for Ehe year ended 31 March 2025 which compri&e the Statement of Firba￿(la1 Activitie5, Bala￿(e Sheet Stèternefit ot Cash Flow5 and notes to tho finaThclal stiteffl£nt5, including a s￿rn￿ary of SFgnificant attountlng pollcies. The fIr￿n(la1 retKFrtlng Mew0￿ that has b@èn appliod In ih&ir pi&par41iorth is applicahle law And Llnited KinBdoffl Accountjng Standards. IncludbThg Finaficial RepuirtinB StaTrdHrd 102 The FinoncroJ Reporling Sttyn4knd dppltcoblt rn the on¢1 Republr( oJlreland (Urbited KirF8doTh Generally A(cepted AttourÈt4n8 Practi(¢l. In our opinion. the finsrtrcial ststements., glve 8 true and Falr ol Ihe stste of thè thèritable company'5 affairs 65 at 31 March 2025 and of dts intomin8 resources and 3pplrcation of re59vrce4 irkrludin8 115 income and exp2fKl1tu￿. for the year then erbtlE(I,. have been ploperly prepared in accordance with Uniled Kin8dd)m Ger￿rallY Accepte AcctsLpThiing Practice: and haye been prepared Irk actordantt wiLh the requiTement5 of the Compantes Act 2(K)6. Basisforopinion We conductecl Qui aLrdit in Kcord3nce wrEh Internation31 Standards on Audllln£ IUKI I ISAS (UKI} aTrd applicable law. Our ¥espDns4bilittes under iho5e thndards a re fLFrtFw des( ribed in ihe Auditof s responsibilitie5 for ihe audit of the financlal siaiemenis sectEDn olour report. We are indepefjdent Df the charrtable company accDrdaThce with the elhiral requirerne nts thal are relevant to our èDdit of the fbnancial stalernents 4n the UK, inclu#in8 the FRCS Etlical Sta Trclarrfl, and wè have fulfilled other ethical re5PQfi5ibiliiies in aciordaTrce wlth these requiremenis. We believe that the au(Jit evidence we have obtalned15 5ufl]crer)t and appropriate io proviEIè a basis for our ¢ipinion. Concltssions r*latinE to Eoing concern In audi11￿ the linancial statements, we I￿Ve conclude(J that the tru5tees' ilse of golng concern basis of auountin8 in the preparètion of the ffin3ThElal Statements Ls appfopfithtè. Ba5ett on the work we have performed. we have not IdeThtlfled any material 4Jficerta inties rektirhg to events Of condilio ns that, Individually or collectrively, may ¢a5t 5i8nifi¢ant doubt o Ihe ontilv's alM'IIty ID cor)tinue as a going concern fo>r a peri(bO of at le3st wiplve month5 fwom when the firkan¢ial stateThent5 arp auihDri5ed for i55ue. Qui re5P0115ibilitie& ano the responslbllltiesof Ihe trustees wi Ih iespe(t ￿ goifjs corKer¥k are described In ihe relev3nt seciions of this fopDrt. Othèr brthjimatinn Thè other iAfynDatioD Igmpri5e5 the iTrt¢JiTration included In lh& annua1 report thon thE finatjiial 5taternent5 and our audltorf5 rowbrt Ihereon. The trust￿￿$ ÉrÈ rÈsptsnSible ftjr the othew Infor￿atIOn contained wlthlTr thé féport. OLrf Opifftion on tlbp finanrial 5t¥terner4t5 does 37 RUTAI Cimbs Advffite Buresll Ltd INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF RURAL CAPLB5 CITIZENS ADVICE BIJREAIJ LT not topder the othEr irth)rmatiDn and. except to the Èxientothèrw15e wlicitty stited LvJr reptjrt, we do not ewess any foFm of a55uratKe (onEIysipn theieon. Our tostKpnsibillty Is to rea(k the other iThfoimaiÉon and, In doiTrg 50, COll5ider wheiher the Dther irjforthation s alerially ifbCOtlSiSléfit With tho finaficisl statements or oJr krwlpd8e Obtairb￿ IN thè ¢tsuitè of the audil or otherwise a ppeais to bÈ matorlall¥ mls5tated. sf we identify $4Jch material Inca￿5151?rbrle5 or apparent matÈrial mIsStat￿rtefits. we are require& to determine vihelher *hiS give5 rise to è rnaterial rni5StateMent in thÈ flftantial siatemenis thernselve5. If. based on thE VIDik we have perforffled, 4ve corbclu(Je that the￿ is a material migstatomoni of this other InforniatloN we are required to report that lact. e have r￿thI￿ to report In thls regard, Oplnlons on other matter5 pre5trib￿ by the Companles Art2(I)6 In our opinion. based orb the WOFk undertaken in ihé course of ihe audit: • the rfbformatlon glven in the trustee5' repDrt which includes the dlrectors, report prepaied for company law purposes, for Ihe firkancial yearfor which financial sia iemen15 are prepared is consi5reThi with fina#clal ststements,, and Ihe direciors. report included within Ihe trustees, report been prepared accord&nce with applicable legal requiremEnts. Matters on which we are requirèd to f*POrt by exeèptbo Irb the light of the knowledBe and understoThding the charilable cornpan¥ and lis enwlronrnent obtalned In ihe course of the audit, we have rKbt idenknfied materlal rnisstatements qn tl trustees, report. We have nothin£ to report rn respect of the followlfig matters In relatlon io which the Companies Art 2CI)S require5 w io report 10 you If, In our oplnion: • gdequate at(ourEting record5 have tlDt been kept, or returThs adequate for our audlt have nol been r￿e1ved from brarthES fkot Vi51ted by u5,. or the flnanclal Statements are not in a8￿eMerht with the occounlin8 ￿(OrdS and returrk5" or certain disclo5ure5 of Iru5tee5' ￿M￿neratiOn I￿tI￿ed by law are Mt made; or we Fkave not received all tlse iDfomation and explanations wè require for our audlt,. or Ihe tfU5tBe5' were ngt entitl¢d to prepare ihe firnancia1 statements ITr accordan¢e wittF the 5fflall cornpanpes re8iTne arkct take advantage of the srnall companips. exemptions in prepailng tru5tee5' report and frorD the requirement to prtpare a Strattgic fèwrt. Re5pon5ibilities of trustees A5 explapTre4J rnore ￿lIV in the tria5tees" ￿St)￿AlibIlItleS stoterneni Ehe 1rnstee5 (who I re a150 the dlrectors Df the chèritabte rDmpany thp purp)5Ès of torh#arty lawl arè responslble lor the preparatlon of the flnancial statement5 èfhd fDI t)Pill8 Sat15tLed thèt theygive a Irue ar￿ falr ViÈ4¥. and for suth Interna4 control 35 the tTU5tee5 determi rbe 15 n?cesSJfYtts enable the preplrètion ol finar¢ial ststÈments that ar@ free from mattrlbl mi551atement. whether due to fr3ud or prror. In prepaflng the financlal 5taternents, the Iru5tees Hfe re>p)rkSible for assessing the tharitablÈ t(pmpanW5 ablllty to Conti￿Ve a5 a 8gin8 EonGerr& di￿105[r￿ 15 applicabk, rn3ttelS feliteEa to Rural C3mb5 CitiWtt$ Advlce BUr￿U Ltd INDEPENDENT AUDITOR'S EIEPORT TO THE TRUSTEES QF RIIRAL CAMBS CmZE14S ADVICE BUREAU LTD goins concern and ￿SIng the gOinB cDnrerD basis of accounting unEp55 th¢ truSt&è>Èither intend to liquldite the IFFiitable ctsmpaw or to (ea&e oppr4tlDrts or hav& no realislkc èlt¢thative but 10 dD SO. uditorfs responslbllEt4e5 lorthe iudit of thÈ financ5s1 ststerThEnts Qurobj¢rt4ves obtain reè5ofbable aSSular￿ aboLrt whEtherthp fifjètl¢ial statoments a& a whole are I￿ e fiom material mi55tbteThent. whelhèr due 10 fraud Of error. to isswe an auditorf5 repuri that includÉbS Dur opirhiofi. Reasonable assurÉnco Is a high level of assurnnce, but Is r￿1 a Euaranlee that an audii CE)nducted ifi accordance wilh ISAS {UK} will 3lways dEtect atér4al mi55Litement wFbEn it exists. Missiatement5 ca rb arisp frtsm Iraud Di erfor ènd are onsidered maLerial if, ind￿ViduAlly or ITh the azgfegate. they Gould rea50r￿b1V be oxpected to inlluenie the economic decisiork& of users tsken on the basis of these finarKiaL sialemen￿. Irregu13ritie5, 5ncluding fraud, are Irhst3Kes of non-ctsmpliance wlth laws and re8ulattor15. We desi£n procedur£5 IIF line wilh ou r responsibilities, Qutlirbed abclve, to detect malerial mlgstatèmenis kfb re&pect ol irregularltlos, including fraud. The exieNt to 4¥hich our pf￿edUre5 irè tapable of deterting iryegularities. in¢ludlng fraud 15 ¢Jetailed below: We Identify and a55e&5 risks of materfal mlsstaiemeni of tFbp financial statemenis, whelhei due to fraud or error, and then de5igrb and perform a udlt piDcedure5 respons￿e to those nsks. incPu&ing oblainlng audii evidence thaE 15 5ulfjcient and approprlaie 10 provide a basis for Our opinion. I n identlfylng and a552551n£ risks of rnaterlal misstatertieTrt in respert of irreEularitkes. IncludinB rraud and r40ll-compliance with13ws and regulation5, we con5idewed the 101104ving.' the rhature of the 4ndustry and sector, contsol erhvirorbment and buSihÈSS perforrnan¢e includinE tle key drivers for rernuneralion,. the ChariV5 owfb è5se55ment of risks that irregularitie5 may occur either as a re5ulI of fraud or error,. res4Jlts ol our enqubrie5 01 maTha8ement,' arhv matters we Ideniifled havirpg obt8in?J and r￿lewed ihe chariiy's (IocLkmentation OF thelr pollcie5 a rKI proeedufes relating to identifyin& evaluaiifig and complying with law5 and rogulaisons 3nd wheihef thpy were bware ol any instances of nori.cornplian(e,. dete¢(in& ond resF￿nd1rkn£ to the ri5k5 of and they have knowledge of ar￿ actual, suspected or è11e8ed fraLrd. In common with èll audits under ISA5 IVKI we ate a150 requ5réd to perrorni SP￿ifiC procedure5 lo respond to the risk of rnanagèment oveifide. Wp ?15p obtaihed afi undèrstanding Dlthp leEal d regulatory Iramework that the Chafity operate5 in. fgcvsiw on Provisions of those18ws arkd egulatlQnS Ihai ￿ad a dire(t etfprt on the ￿e1￿mI￿all0￿ OF material èrntsvnts and disclosures in the h-nar(4Jl Itaio The key law5 re8ulaliorkS cork5idered in thi5 context included the CoThpanie5 A¢t and iax14islation. A ILLrther descrlpiion of our re5Ptbr4sibklitiés for IhÈ audEt of the finBrKial Statements Is located on the Finan(lal Reportin8 Council'5 Vet>5itÈ at: httP5'.Ilwww.frt.or 4JdiioTsres on5ibiliti report. - This déstription forn5 Part of our auditorfs Use of oui report Rtsr41 Camb5 CiticeTh5 Advice Bureau Ltd INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF IIURAL CAMBS ¢￿IzENS ADVICE BUREAU LTD thapter 3 Of Pèrt 16 the Cothpa*iesA¢t zrK16. OLFr audkt work ha5 been und?rtaken so that we rniBht State trj the rhar41able wmparf5 Thember5 those ffl3tter& we are required to stste to them an audiiorf5 report and for No Oiher purpose. To the fLplle5t ektont permltted by 4aw. v¢& do not att￿p1 or agsurne responsibility 10 other Ihan the charitablÉ tompany a tid *hÈ clwiitsblp compan15 mernber5 a5 a bodyi tor our audsl work. fur Ihi5 lePQrt, rJr lor thp opiniDn5 we ha¥e formed. Mr Christopher Goad FCA15eniDr Statutory Auditor? ol? Forand on behalf of Stephenson Smart IEastAnglta) U mhted, Statutory Audiior 22-26 Kin8 Street King5 Lynn Norfolk PE30 IHJ