Charlty Rogl$tratlon No. 114fj7n
Company Re.gl$tratlort No. 07801905 (EDg14tsd gnd Wale$
SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
citizens
advice
South
Worcestershire

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
LEGAL AND AOMINISTRATIVE INFORMATION
Trustoes
L D Ranford (Acting Chalr)
B D Herdman Choir)
C J Bocock
C R Chandler
8 Molyneux
G Pur¢ell
F E Howarth
{Appolnted 2311112023)
(Re$lgned 2311112023)
(Appointéd 1010512023,
re51gn&d 1910312024}
t)r P Goode
(Appolnted 1810112024)
All the above are also dlre¢tor8 for the purpose of Company Law,
Charlty number
1146772
Chlef Executlve Offl¢er
Annlo Robson
{Appolnted as a Thistea 2810912022, rgslgned 1910412024)
Company humber
0788190$
Regl8terad office
52 Prospect Clos6
Malvorn
Wowe$t6rshlre
WR14 2FD
Audltor
Kendall Wad16y LLP
Granta Lodge
71 Graham Road
Malvgrn
Wor¢e$ter¥hlro
WR14 2JS
Bankors
CAF Bank
25 Klng¥ Hlll
West Malllng
Kent
ME10 dJQ
HSBC Malvem
I Chur¢h Street
Malvern
WR14 2AB
The Ghadty Bank Limltod
Fo858 House
182 Hlgh Street
Tonbrid96
TN9 IBE

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
CONTENTS
Paga
Trustees, report
Statfynient of truatee$' rgsponslbllltle8
10
Indep8nd8nt audltor'8 r8POrt
Statemenf of finan¢lal actlvltles
14-15
Balance sheet
1¢
Statement of ca9h flows
17
Notes to the flnan¢lal statements
18.32

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustee8 present Ihalr annu.al report 9nd tlnan¢lal $tatemonts for thg year ended 31 March 2024.
The flnanclal stalempnts have bg&n pmpared In acoordan¢o wlth the a¢cvuntlng pollcles sel out In nDte 1 to tha
financlal statements and ttomply wlth the charIt￿$ Memorandum & Artlales of As$oclatlon, tho Companles Act
2006 and "Accountlng 9nd Reportiho by Charltles; Statement of Re¢ommendÈd Pracllcè applloablè t¢ charltles
prdparfng thelr q¢counts In a¢.¢ordance ￿trI the Flnanclal rteportlng Standard appllcable In the UK and Republle
of Irfjland (FRS 102) (effectlve 1 January 2019}"
OhJectlv•s and actI￿tIo$
South Woroestershlre ClllzenB Advlco ISWCA) was Ih¢orporated as a Ilmltod company In 2011. Thg chorlty'9
obJe¢tlve8 ar6 to promot8 pny ¢harftable purpo$e for publ1¢ beneflt by the advancement of education, the
proteollon of health, the rellef of poverty, slckness and dlstress In partlcular, but not wlthout Ilmitauon, for the
beneflt of the communllles wlthln the South Worca8terFhlre dlstrlct areas of Malvern Hllls and Wyohavon,
The eharlty providés and a8$15ts wlth the provlslon of SgrvlGes prtsvidlng free, Independent, Imp¥rtlal aDd
Confidentlal advl¢e and inf¢rmgtion to whoever should need It wlthin our boundary areas. The trustees have pald
due regard to Ihe guldance Issued by the Charlty Gommlssion, concemin9 publlc ben6fit, In d¢¢ldlng Iho
actlv.Itleg the charlty should undetsk6.
our dim Is to.
Provlde the advl¢e peoplo need for th8 problems thoy facfy
Improve the p¢llcie8 and pra¢tl¢8s that adv&rsely affert people'$1Sv¢8
South Woroest$rshlre Clllzens Advlce alms to reduce Inequallty, d8prlvatson and the lack of a¢.ces8 to Ju$tlc8 due
to a lack of knowledge of personal rlghts, by provldlng Infi)llnatlon, advloe and support Wlthin the local
mmunltlès.
SWCA betEov6s everyono hos fhe rIght to a falr chance of partl¢lpatlng In goclety and wlll exerclse a responslble
Influence Dn the development of soclal pollcl6s and servlces, both locally and natlonally. We exl$t to shape a
$Ocl6ty wh6rg Pèople face far f6wer problèms.
T.ho ¢hatrlly alms to achlavo It$ obJe¢tlves by provldlng quallly assured, free and trusted advlce and Informatlon
through a range of m6dlums to Ènsure accesslblllty for all and by belng a well-lnformed Influ6nco and advocate
on soclal pollcy Issue& that affgoi local people. We wlll contlnua to dellvor advlee on a wld.e fdngo of Is$uas
Inoludin9 debt, benefit$, housln9, empl.oymenL welfar6 lUPPOrt, hoalth and $o¢lal Care, and crlrme.
By addresslng $uth Issués and givln9 peopl¢ occoss to tha rl9ht klnd of support and Informatlon we be116va that
Wo can ¢reate stronger and bettèr Connected CDmmunltles. redu¢a the 8traln on pubN¢ servloe.8 and help peopLe
to Ilve more e¢onoml¢ally actlvè Ond healthlot Ilv&s.

SOUTH WOR¢ESTERSHIRE CITIZENS ADVICE BUREAU
TRUSTEES, REPORT (INCLUDING DIRE.CTORS' REPORT) {CO,NTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achlevements and performance In 2023124
2023124 h.as Begn a Lontlnuatlon of the. flnan¢lal prassutes felt by our ¢OMthunltlés duè to the co$t of Ilving crl$ls
and thé rel¢.ntloss rlsln9 Qf costs of sss&ntlal housohold goods. As wp prgdi¢ted, we have sffen an upyurgo In the
numb8r of poople ne¢dlng money advl¢e as they slmply cannot mako thelr household budgets stretoh far gnough
to coverall of the Bs8entlal8.
Wlthln thlts report wé alm to damonstrate how, as 8 Small, local charlty South Worce3tershlro Cltlzen& Advl¢e
contlnues lo develop our servlGesto react to the pressures and chaii6nge$ faced by outr lo¢al communlllès.
Althovgh wg havè ¥oen g rodu¢tlon In the fat&s of InfEatlon and energy prlces from the peaks of18st year, the
8ffeots of these costs are sllll b6lng folt by hundr8ds of famllles aoross South Worce8tershlre who turn to Cltlzen8
Adv1¢@ for help when they d.onl knLiw wher8 0188 to uo. Yh¢ wnllnuatlot) of Ihè Housèhold Stspport Fundlng Irom
governnlont as wo11 as 9th6r welfare support pa¢kag83 Is evldonGe that there is stlll a real neod for Ihls help. Wa
have seen a slgnlflcant Increase In tho number of ￿Ople accessing our servloes In thp last 12 months who have
never needod to do $0 before, The rlpple effecl of the ¢osl of Ilvln9 crlsis Is wldening the nel ot dgslltulJon and
plungln9 people Into poverty who navpr prevlously Would have gxp¢rlenood thls.
Therpfore It has been In¢redlbly important In tho list 12 months to ¢ontlnue to dollver $6rvlce$ In U]e heart of èur
¢omm(Fnltles and to be as ac¢a$sltyle as wp possibly can be, Wè know that demgnd for uur servlGe$ 1$ hlgh which
adds pressuro to everyone In tho oporatipnal tgams. But we hav& mÉdè a monumental effort thls year to develop
our 8ervlcfjs In an attompt to at least try to address tho unmet dernand Issue that face¥ many ¢harltoblo
organl8atlons In tho uurrent polltlcal and oGOnomlo dltnate,
We have conllnued to dellver servlce8 from a number ot foodbank6 3¢ro&8 both Malvern Hllls arid Wychavon
dlgtrlcts, and Ihls partnershlp is #htywlng rgally poaltlve rosults and we 4011
hted th?t we havft bepn able to
oxpand Ihe8e prpje¢ts fyrtber into the fvture by se¢orlng more fundlng from lo¢a
grants or the Trussell Trust who
are worklng to dellver thelr mlsslon of Ilvlng In a soclety whore foodbanks aro no longer requlr¢d. Havln9 th18
allynment In ml$¥lons 1$ an Important factor tn ¥urtesafvl partn.etshlp workin9 and Fom¢thln9 that W¢ have
¢ontittued to do well Over the last 12 month$. Wo wlll alw.ays Strive to seek opportunltles to worf( In oollaborotlon
with key stakoholders In o sharèd goal to improve the Ilves and opportunllles of those Ilvln9 Wifihln our local
¢ommunltles.
We also had a vislE from HRH Prlncess Anne In Nt)vembar 2023 who acttepted our bld to come and vlsit us at our
Malvern Qffl¢e. The vl$lt wa8 to Celebrate A numbè¢ of longstandifig staff and volunteors all of Whom have
d,edlcated between 25 and 80 years seryl¢o to our oryan18atton, Thls was a great opportunlty to say thank you to
our Staff and volunteers, whllst 8150 *llowlng for a PR opportunlty to ralse our proflle fvrther, We were _al$0
dellghted t(J hosf Damo Clare Morfarty on the day who Is the c.hlèf Exe¢utlv¢ of Natloryal ¢.Itlzen& AdviGè ahd fhls
wis a wel¢om¢ OppOr￿nItY to put ÈW¢A on the map In t¢rms of the Natlon41 Offlce. It 81SQ allowed our ¢hlef
Exeoutlv6 to make some valuable ¢ontacts wlthln the Natlonal nelwoyk.
Health rolated projects
Qur hoallh rglated proJ8¢ts hav8 mov$d fron). strongth to 8tren9th throughout 2023124 and we have been able to
secura further fundlng Ihrough Publlry Health and the lo￿1 Prlmary care No￿Ork (PCN) Lo expand thè8e $arvlca$
to Includè the followlng $eNlces',
• So¢lal Pr8scrlblng-Increaslng staff ta 3.6 FTE
Llfestyle SgNloe - offorlno. support with welght man8gemont, smoklng ¢888atlon and druglaloohol reductlon
Bglng Well ProJo¢t -. Jolnt Worklng wtth Age UK to dellvor mental health $upport d¢ros$ malv.ern Hllls and
creallng a non-modlcal pathway Into mento1 health support
• The C.1￿1@ Group - Support group for ejlents wlth mental health18$ue8 who naod SUPPOrt whllst waltln) for
further Interv6ntlon from NHS

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
We rtow havp a tegm of 8 tstgff dellv9rlng Ihese Important projects thanagad by a Head Df Health and Wellbelng
8ervl¢es po$t. The exponslon and Inv9Stment In these prolecls show8 a ¢onfidonce In th6 voluntary $èctor to
dollvar p081tlve health outcomés for peoplo In d non ¢llnlcal way. We have b09n su¢ce$st￿ ith ¥ecurSng $ome
r&olly ore#i out¢omg¥ for mahy of Iho ¢llent8 who hY4va 6n&aged In these $eNices throughout the y@ar.
However, we wg.re dlsappolnted to learn that the Llfèstyle $grvI￿ wa$ golng to In Its ¢urrènt format frorn
1st Aprll 2024 and th new 8¢Nlts was beln9 proowed Ihrough PubllG Health to dellvor a slmllar servlc8
countywlde, Hoalthy Worce$t¢r$hlre Is due to roll out In Summer 2024 and we wlll work wlth partnèrs to ensure
that our cllents 31111 have access to these muoh needed gervièes and that the akllla w8 havè wthln our staff legm
Ate utliis8d to the best of the1r ablllii.
The expanslon Df thls tsam ha3 brought 80me ohall8nges In terms of offtcè 8pa¢o 08 wa qulckly outgrow thé
pace that We have. We have Ypènt some tlme looklng at altgmatlv& venL¢oS to d¢llver our health projeGts and
gome 8tsff have takon the oppotlunity to ¢reale outreach worklng opportunltle$ at venues such as GP practlces,
Communlty .groupg, warm spaceg, youth centres fjtc. However, we would Ilke to ae¢.urè fundlng to look at a
longer term lease of approprlato ve.nuBs to ¢onllnuo and develop Ihaso servl¢es.
Fundlng and servlces
We rpm4M a well-.known and well-raspefjted, lo¢al Gharlty Who ar@ relled upon by more péoplg than èver before
and It Is Important fo everyone who works for the organlsatlon that we remaln a¢cesyible and open Our doors t¢
the people who nged It thg most. Howover, long tèmh planning and sustalnablllty 1$ In¢redlbly dlffi¢ult Ot Ihè
¢urr¢nt tlmp duo tty the natur¢ Of many Qf Ihg ¢ontro¢i$lpgt$ of fundlng thot wa re¢elve.
The landscape of fundlng romaln.s v.ftry unstable withln th? voluntary 38¢tor and wo grè $.o¢ln9 4 hiore
¢hallen9lng plcLur¢ th.an Wa t1.ave tor .¥ever81 years duo lo tho polltlcal unoert81nty and th6 lack of fundlng for
¢harttle$ Ilke ours. W6 noad to &n$ura that wa adopt a full cast re¢overy method to any fundlng appll¢atlon$ 88
coverlng tha ¢08t of.salarles alone Is no longor enQ￿g￿ to thakg Gontra¢l8 v14blo for ys,
The r8cenl 8nnu41 r6vlow wlth Malvern Town PCN resultèd In an ext8nslon of the contract for 12 montha only
rather than tha 8 years we were hoplng for. Thls Is not, In any way, a refiè¢llo.n of p9rformanEe, but rather on
IIIu8tratlon of thé sltuètlon of lundln9 In genfrral, aGross Ill so¢tors, publlo, statutory, voluniary And corporatè.
There18 $u¢h a hlgblgvgl of unc¢rtalnty at, the moment that fundèrs arè unwllllng andlor unablè to commlt to any
longer term fundlng as no.on& Is clear ff budgets wlll bfj Gut and by how.mu¢h and IM whl¢h areas, when a new
90vernmont1g formed lator In 2024,
Thls m8ke.s Ihlngg very dlfflcult In tprm8 of finandal plannlng gnd bolng able to offer our ststf tèam any longer
torm SQGurlty as wo aro b¢lng lorcéd tè ¢real8 short, flxOKI toh* omploympnt LOhtrg#t&: Wty are mlndfut that th1#
¢ould Put people off ffofft 4nt6rlng the choritable sector os the la¢k of any permanant contr8¢ts Is unappeallng.
All Ihts s.ald, we havg had a $19nlflcant achlpv¢ment thkg yepr In thè rènpwal vf th8 Wor¢estershlro Advl¢o
notwork (WAN} ¢ontra¢t. We arè one tyf 7 partners wllhln th18 group who dellver the AKIvic8 & Informallon contract
on behalf of Wor¢ester8hire CDunty Coun¢il, The contract was under revlew and out for proGurement for 12
months b.ut last summ&r we w6ro .8warde(l a, S year ¢ontract to ¢ontinue to dellver In th1$ partn&@hip ahd
nogotlated a. SQ /• upIIft In the oontract value. Tftese type.$ of aureementg are tn¢redlbly Bcarce and wo wor
dellghted to bo Su￿&&$￿1 In gchievlng thls as the fvndlng Is unrestrlcled gnd makes a vltal Qontribullon to our
core costs.
We were also yuc¢e.ssful In 8ecurlng g 8lgnlftGant grant from the Nallonal Lottary Cost of Llving Qrant Scheme
whlch we arfj uslng to Inve8t In the development of our Wychavon so.rvb.¢s whlch Is much rteeded and l¥ bèlng
wglcoméd by fhe nlstrlct Coun¢ll thère who ara keen f¢r ttg to in¢r¢asa our footprfn¢ acroFS th8 Wychavoh di8frl¢t
as a whol¢.
Wè do r¢maln rellant on grants from Lo¢al Authorlti6s and dcutèly awAre that th13 Is somethSn9 that In Iho
fvlura may not be avgllablè to us. so lookln9 to dlverslfy our Inmme stream8 Is a key prlnrity for the year ahead.

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Overall we remaln posltlvè abovt the relallon$hlps wo hav8 wlth our Local Authorltles and the opportunitles Ihat
thls opens urj for further collaboratlon and fijndlng opportunltles. Indeed, It Is Ihanks to our $u¢o$sful dellvery of
thè Household Support Fund (HSF) In Malvpm Hllls that W8 hsve been aèked to delSver 2 other 8tr8am8 of
welfare support In the form of a Dls¢wtlon¥ry Wolfare A$sl8tance Scheme and, a Homes 4 Ukralne Welf8re
Asslstsncp Schemg. Withln both of these proj8Qts we are actlng as an agent for Molvern Hllls Dlstrl¢t ¢oun¢ll
{who are the prlnclpal) In deliverlng much needed flnahci¥l support to clle.nts who are moving into new Soclal
hou8lng propèrtles but who nèed Fupport to 9aln tho ess&nllal Items assoclatéd wlth $ottlng up ￿ new hom6, l.e
somewhoro to sleop, something to cook on and somowhgr$ lo store food.
These ¢ontr4cts have 9lven further oppprtunltl¢s to work ¢ollaboralSvely wlth both the local Hou$lng and
Homel8s8nes$ t8am$ and the Ukralnlan Communlty aoross Malvern Hllls, Thls Increase8 our Vl8lblllty and
presenG8 wllhln looal oommunllles and 8nabl¢s us to reach more vulnerable people Who need our help.
Our dellvery of HSF has also enabled to create new and valuabla relatlonshlps wlth the Local Authorlty
Rgvenues ar(d Beneflts teams who work wlth clients to Èollect Councll fax Debt. Thlg Stlll remaln$ the moat
frequènlly a$ked about debt lss.ije aero$s our area so the opportunlty to work more ¢Jo¥ely wlth th& taam9 at
MHDC 1$ wolcomed here,
Our Morte¥ Monag¢m6nt and Money Advt¢e work6ro are Ihcrèdibly bu8y tryin9 to help cllents to tsalan¢e thelr
own books and flnd way8 of redu¢lng or g$ttlng Put of d6bl._ Wlth th8 Increase of the lastlng effect of the
pandemlo on people's m¢ntal health thls has been harder than ever In 2023124. As predicted by experts, the oo8t
of Ilvlng ¢rlsls dogs appoar to bg tumlng Inlo a debt ¢rfsla and debt ia not a qulck ffx.. There aro matsy ¢omplex
re8son8 why people get Into debl that need to bè explored by our hlghly 8kllled advlserg who gra tasked wlth
flndlng an approprlate solution for our dlents, whlch Is sometlm6s Just not pos$lblo desplte all Iho In¢omfj
maxlml$ati¢n work that be done. Wè Aro stlll s6&lng an Inerpase In the numbér of ¢11Onl8 who ofo irylng to
m¥na¢& a n¢gatlve budggt dg¥pit& all tsf our bo$t efforts.
We contlnue lo offer servlcè$ by telephonfy èmall and fa¢e io face appolntmontg and havè a mix of 8taff and
?dviserg worklng from oifi¢g hubs, oufrèach lo¢atlon$ 8.nd home workin9. We are worklng towards beln9
avallable In more locallon& buf ne6d to balance thls wllh the added pr8ssure on management of Juggllng
numerou8 outreach locatlons and all of tha logl&ttGal and r8solJrclng conslderatlon8 that need to go alongslda
It18 Important to Ihe organlsatlon that wa Gontlnue to rofteGt on the servl¢è dellvery methnds and gnsura that
thè89 are moetlng the ngeds of our local QOFDmunrtl&i. Wo contlnually r6v16W the clJont loumey to énsur* that
prooe5seg are as slreamllned, accesslble and as frèo from bureaucracy as posslble. We use our cllent feedback
and feedback from partners to contlnually d6velop thls and to Introduoe new way8 of worklng when and wherg
posts1616 and approprf*g.

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
TRUSTEE$. REPORT (INCLUDING DIRÈCTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARGH2024
5772
peoplé contscted
South Worcestershiie
Cftizen5 Advice
12DB
Issues were raised ty Hotssehold Support
our r,lients
Fund gTrnts.
warded totalling
£191,000
e812,000
In¢ome gain foT
lients
98%
Suct¢s$ tste In
overtuming
adverse DWP
decF51ons In
respect of disabil.ity
benefit entltlement
11,318
Telephone enquittes
dealtwilh
New contracts secured
with pailners to
dèvelop service
delivery
Referra15 Into Dur
Soclal Pres¢nblng
serylce
dralsln
Our fundfal$lng activity In 2028124 fo¢us&od OD 2 ¢v6nts that gre held aNnually and allgn wlth aur $tratpgl
prforitlo¥ ¢f becomlng mor6 flnanclally sustalnable, promotlng aur brand and worklng wlth key partnors. Th8,
events take the form of a Wlnter Charfty Ball and auctlon and 4 summel Famlly Fuhday. Th&se evonts ¥lm0d
at vpry dlffer¢.ht demogtaphfts, which 1$ a ¢un¥oloUg d¢¢i$lfjn to hplp promote our brand as a ¢h4rty ocro$$ os
de a ranga of poople qnd ¢ommunlUé$ a8 possltsle. Thls yeor wo declded to Joln foraes another local
oharllyfor th8 Wlnter CharFty Ball whlGh was a useful 8xercl$e In promotlng relatlonshlps but dl¢J fésull In a I0￿r
Income as shared th¢ proflts. The Famlly Punday our mosl Funcè8gful yet and Showe4 that thère 1$ a
roat <Agal of appetste for thls typo of famlty Mendly Èngag$m¢nt &vont avon In the most deprfv8d areas of o.ur
reglon. Wlth the Implem•ntatlon of further management support tn Wychavon we hope to run 8 Slmllar event In
thls Dl$trlct Oext ye•r a$ wall as Ihe Malvom ¢verit.

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Flnancill revlew
SWCA'$ results for th& year show a surplus of £9e,726 (2023 - £10,26Q} on Unre$trtct8d Funds. Unreslriated
funds arg used for core advlce sorvlcos at D.roltwlch, Evesham, Maivem, Pérshoro, Tlnbuty and Upton. As a
relult ol thls 5urplu8, th& balan¢é of UDrostrlcfgd Funds at tho ond of Ihq year was £414,845.
Th8 Charlty also mana9Bd 8èv8rn1 restrl¢ted fund8 In lh¢ year, whl¢h qhowed a wmblned surplu8 of £20,1 ¥2
th a restrlcted fund balance of £115,336 to tse Carrled forward for 6xp8ndlture on the Gharllable a¢tivltles of th8
restrlcted funds In 2024125. The blggesf a¢lEvity wlthlh the r¢.Strlctèd funds Was graht maklng undgr thè
Hou$ehold Support Funds whlch accounted fot over £182,293 i)f IDcomo and èxpend5ture In tho y.¢ar.
AS can bq ¥e6n In note S (Donatlons. grant8 and other ¢hatlt4blé Inwme) 90% (2022 - 9lQ/ty) 91 the organlsallon's
fundlng ha$ been derlved from govpmmgnt sour¢as.
Of the balance of Unrestrlcted Funds at the end of lh6 year, £102,412 has been sat asldo aa Dèslgnited Funds.
Thls leave8 a balan¢e of £312,433 {2Q23: £228,075) 8s free rrtsorweg whlcb 18 Suffiolent to mo6t the 8oard's
polloy of malnlalnlng rg9.prvps equlvalpnt to at least 6 month$, worth of rpl'evant expendlture.
As parf ol the ahhual ¥tratègl¢ plannlno proGe$8, th¢ Tru$tfyefy regularly aB¥ess the major rlsky to whlch the
organlsaiion mlght tia exposed. The prlnclpal mèdlum-tèmi rlsk contlnues to bo that of fundlng shortfall In
rglatlonshlp to planned expendllure. Tho sltuatlon Is monltofed, and any changos Or ¢utba¢ks would b8 planned
tor and implem6nto¢J aft¢r approprlate ￿h$UltatIon wllh all partles affected.
other rlsk8 are mlflgaled by a varlety Df plan8 and scenarlo plannlng so that we keep ah¢ad o.f negalve as wo11
as po$ltive potgntlal Impact8.

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
TRUSTEES, REPORT (IN¢LUDING DIRe¢TORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Organlsatlonal Prforlmes 2024-25
SWCA ro¢ognlSes Iho ImpprtanGe of settlny Our goals and vision, Wa fvlly allgn wlth the Naiional CIW mlsslon
and Vlslon but reeognlFe that as a Small charlty. it Is important to Identify our own slratoglc prloritles. As fundlng
¢ut$ impact the Natlonal Clllzens Advlce servlc8, It Is mora Important than 8vor to move towards more
¢ollaborallve way$ of worklng tp onsurd wo remaln 8ustalnablè for Ihe longer terty), In ordor to. allgn the acllvlfjes
In these plan8 8nd Idgniify tho operatlonal actlons roqulrpd to Support them, four strateglc prlorllles have tyeèn
Identffled to encompass our ambltlons overtho next 3 yearw.
Work towards organl$atlonal fjnan¢lal stablllty
• Dellver qualSty servlcgs to IoGal oommunltlos and campaign on the Issues that affect people Iivlng wlthln
thèse communltlos.
Prote¢f 4nd d¢v¢lop Dyr prolll¢
Invest in our staff and volunteers
In term9 of Invgstlng In our ¥taff and volunteers, We have made some $1gnincant Impa¢l In Ihé last 12 months by
d&veloplng a trelnlng and recrultm6nt leam who hav8 Increased the numb&r of tralnlng opportunllles offered to
staff and wlden¢d the Scope of the86 ses8lons to Include thlnqs such 88 sulclde preventloD, 8afegu8rdlng,
wgIFbglng artd heortsfart tralnln9, Thi¥ rJemons.trate$ 8 rpmmiimpnt to adapt our tralnlng offer to ali9n wllh tho
Issues that are belng presented by our cllents.
We have 8180 Invested In a naw member of the $enlor Maha9em8nt T6am In WyGhavon whlch 1$ 4 8trat.eglts
de¢l$lon almed at addrésslng current pr&ssurès wlthln thése teams and looklng at ways of developlng our
ge￿[ce9 a¢rDss th¢ Wy¢havon.Dlstrlot.
Whère approprfat& we wlll look to further Invest In our staff team, partlcularly lrt the support and supervlslon area
BS wo are mlndfuj that the needs of cllents are more wmplexthan ever, the pressures on 8tgff aro hlgher and the
numbor of statt aro growing yèar on yèar Whlch put8 fvrther pres$ilr9 Qll the management toam.
We wlll ¢ontlnue tr) dev&lop relatlonshlps wlth key partners and look to forge nAW rolollonships wllh Qth6r 8ector8.
Th¢ importancé of Ihe voluntary 80ctof ift d011verlng agalnst Loc81 Authorlty key ¥trotogl6 prlprltÈe$ aro.und healt
and wellbelng1$ rnore preval¢nl than ever before. As all partnèrg déliverlng health outcomes includlng the NHS
are beln9 pushed towards looklng at mor@ preventallve measures to redu¢6 waltlna lists, we know that we are
well pia¢ed to deliver som¢ Impa¢tful outcomèÈ aqaln$t thosè Prfotitles, So It 1$ Imwrallve thot We remlln sèen,
tru#ted 2nd able to dellver a9altJ8t tha$e key obS8¢llves If we 8ro ia a¢hl8vg our long term arm of finanGlal
stabllity,
We must Qontinuo to nurtur& ond m8k6 n9w rela*lonshlP8 w.lth key dellvory partnerg, fundars ond other
oommunlty groups to rernaln ralevant and ensure we are dellverlng a 8arvlc& that our local communlty requlres.
The work wo have undertaken In sottlng up a Poverty Truth Gommlsslo)n wllhln Malvom Hllls shows our
or(tmitrnent to maklng ¢.ur G,Ilenl$' vol¢gs hÈgrd w¢ look forward to seelng the devplopm&nt of thlg
¢ommlsslon and tha pot8nllal outoom68 It could qchlève.
W6 wlll continue to look It ways of d¢v8loplng our workfor¢fj through tralnlng and 8y¢oos¥.Ipn plannlng and 8trlve
to pn¥ure that every member uf otaff anrj volunte0r foe18 valu6d, and glves IOQQ/o commltment to our
vrganlsats"on.
TherB 1$ no denylng that Iho ohallenge8 that Ile ahead are daunting In term8 of fundlng and the future of the
N8llonal Cltizens Advloe membershlp offer. But we rAn be proud, On￿ agaln of what has been achleved and
know that wè arè dolhg everythlng we ¢an to put our8è1ves In thè bg$t po$itlon possible to remaln relevant aod
a¢cesslble to our ¢ll¢nts, to bo a trusted partnor and dellver OLlt¢omo$ for our fundors and to be a 8upportlve and
nurturlng employer for our 8taff and volunt8erteams.

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Slructure, uovernan¢e and managomgnl
Th¢ ¢harlty 1$ a company Ilmlt¢d by 9uaranteè 9overne¢ by Its Momorondum and Arll¢les of ABsoclatlon.
The management of the organl$atlon Is tho responslblllty of the+ Trustee Board, all of whom or¢ also dlrectors of
lh6 company limitèd by uuatantèe, Tbe maxlmum nufftber of dlrgctor$ 1$ fifteen gnd th¢ mlnlmum Is flve. Th¢
Trusteesldlr¢ctors are:
eleclpd at Ihe AGM (no morty fhan ten èlected Ttus(¢e8 In totsl);
• ¢O-OPte¢ by the Trusloe Board provlded that the total number of ¢&opt6d TN6tee8 does not excoed one
third of the lotal number of Trustges.
Thè frustee$ mana96 th¢ bu$ln¢ss ond oxer¢l$e all powerg of tho organlsatlon, Tho Trusteps may delo9ate any
of Ihelr funcllons and dulleg to a commlltee of at l&a8t two Trustees. The Trust06s may delegate th8
Implementatlon of thelr resolutlons end the day to day management of thp affalrs of QT9anlggtion to any
person or commlttge in ?c¢ordan¢è wlth tho Artlclp8.
The trustees, who are also th¢ direclors for tho pU￿08è Of company law, and who seryed during the year 8nd up
to the datè of 85gnalure of the fin8nclal statements were.,
J ÈoGOtsk
{Reslgned 23 November 2023)
B D H6rdman Nce Chalr)
C R Chondler
S Molyneux
G Purcell
F E How8rth
P Goode Dr
L D Ranford {Actlng Chalr)
{Appolnted 10 May 2023 and reBlgned 19. March 2024)
(Appolnted 18 Ja.Duary 2024)
(AppDlnted 23 Novèmber 2023)
Organlsallonally we have seen 80me changes wlthln the Trustee Board In 2Q23124 and currently hava an Interlm
Chalrp6rson. and a npw Treasurer sn post, Thls has glven the orèartlsatlon an opportunlty to look at tho TrLlstge
Board, whlch has seeh a numbo.r gf changes over recent yéars and seek ways to ensure the nèw Board ha¥ th
opportunlty to beome famlllar wllh, not only èach othèr but thé organISa￿On a8 a whole.
Truatse8 are appolnte¢J from. candSdate$ dgem6d to havè ÈLrfNclent knowledge and experience of the organl$atlon
8nd Ite actlvttlos, andior becauso they brtng skllls and knowledge that wlll Strengthen the Board In Its governance
role. Howev8r, wherd ne¢gssary, Trustees recelve additlonal Indudlon and tralnlng In th6 worklngs of the charlty
at commltt&o mgQtlngs.
Nonè of th8 twstae$ has any beTheficlal Interest In the company. AJI of tha Irustees are member6 of thg Company
and guaranteé fo contrlbute £1 In th6 event of a windlng up,
Day to day operallonal and managem6nt d6¢1slon8 are thp responslblllty of the Chjof Ex0¢1itivè Ofttcor who 1$
appolnted by the Trustett B¢)ard and rèports fo thè Cholr. The organl&atlon has 3Q pald staff (31 Mar¢h 2024) but
1$ heavlly dependgnt on voluntoers who act as cllent advlsor5 Qr who provide admlnlstratlve 8UPPOrt. Thg
greatest Gonirlbutlon of our voluntoors 18 fhelr dedlcatlon, commltment and re￿abIlIty, In o(Jdlfjon to Volunteer
advl$ers and re￿ptIOn181ts, We havo people who provlde all klnd$ of other support rangln9 from admlnistrative lo
a¢counllng to gardonlng. Thanks to our volunteers, our cllgnts know that however they contact U6, be it by
phono, emall or dropp1ng-In, they wlll re￿1ve a profes$lonal and efflclgnt $ervl¢&. Thay are confldent that they ￿11
be Ilstened to, that all aspqcts Of Ihèlr Issue will bé Inve¥tl9ated and that they wlll b.e ulvgn iound and impartial
odvlce. Wlthout ovr volunteerB South Wor¢estèrshire clllzens Advlce Bureau ¢ould not exlst.
It Is tha Board who doterthino tho leve18 of remuneratlon tor kpy management personn$l taklng Into account
similar organlsallons and market condltion¥,

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
TRUSTEES. REPORT (INCLUDING DIRE¢TQRS' REPORT) (CONTINUED)
FOR THF YEAR ENDED 31 MARCH 2024
We have, on¢e agaln pgrformed well In our leadershlp Belf assessrnent and relalnéd the hlgh $¢ore$ that we
ach16ved last year In our external asse88mont. Thank$ 10 the, hlgh standar(J wé Bet last y¢.ar, th18 year'¥
a$8ostsmont has boen a lo$s formal pro¢es$ but nonethpl¢ss, tho trustoe board have been plèasod wlth the
performan¢e of the organlsatloTh agalnst all of the areas Included In thfj assessment and •rg confident that the
quallty marks that were galned last year aro bglng upheld In all arèa8 of wod( UDdgrtak¢n,
Audltor
ln awordano wllh Ihe cpmpany'F qrtiGlo$, a rosolutlon propgsln9 Ihat Kend•ll Wadlay LLP b8 reappDlnt$d as
audltor of tho companwwlll be put at a Gerteral Meeting.
Dls¢105uie of Information to audltor
Each of th.o trusl6*5 hats confirmèd Ihat thore18 DO Intonnation of whloh Ih&y afp 8ware whl¢h 1$ relevanl to the
audlt, but of whloh the audltorlg unaware. They have furlher confirmed that they have taken appmprlate steps to
Identlfy such relevant Information and to establlsh that the audltor Is aware ol such Info.miatlon,
Th8 trustees, report W8S APP
oved by the Board of Trustees.
L D Ranford {Actlng Chalr)
Tru$t@o
Dated: 23 September 2024

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH. 2024
The trust¢¢$, who arty also th¢ dlreotors of South Wor￿StershIre CltlzemF Advlce Bureau for the purpose Of
mpany law, 4r& responglble for preparlng thg Truslees, Report and the ffnanclal #tatement8 In accordan￿ wlth
appllcable law and Unlted Klngdom A¢countlng Slandards (United Klngdom 13enerally Accepted Accountlng
Pr3ctfjce}.
Company Law requlre8 fhe trustee8 to prepare. flnanclal statements for each financlal yearwhlch glve a true and falr
vlew of the 8tate of affalrs of the charity and of thp In¢oming rosour¢es and appll¢atlon ol retsovrce8, 5noludihg the.
In¢omè and oxpondlture, of the ¢harftable company for that year.
In preparlng thesa financlal 6tatementS, the truslees are re.qulred to:
select sylt8blo a¢oountlng poll¢lè¥ and thgn apply fhpm ￿nsISt¢n￿y',
obgetvg the m¢thod3 qF)d prln¢lplps In th¢ Charltles SORP;
- make Judgements and estlmate$ Ihat are reasonable and prudent. and
preparo th¢ flnanclal $tOfoment$ on thg golng con¢ern basls unlèss It Is Inapproprlate to presum8 that the eharlty
will contlnuo In opbratlon,
The IrU8ioe8 are ro$ponslble for k¢oplng adèqu4te o¢countlng record& that dl$¢loso wtth reasonablg a¢cyra¢y at
any tlme th& flnanclal PDtslllon Of the charlty and ènable.them to ensure that the financlal statements comply wlth the
Companles Acl 2006. They are also responslble tor safeguarding the assets of Ihe ¢harity and henGe for tskln9
r$asonabl¢ stepk for the preventlon and dolectlo.n of fraud and other Irregularltses,
10-

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF SOUTH WORCESTERSHIRE CITIZENS AOVICE BUREAU
Oplnlon
We have audlled the flnanclpl statements of South Worce$ter8hlre Clt12ensAdvlce Bureau (th8 'charlty') for the ygar
¢nded $1 Mar¢h 2024 wlil¢h ¢omprlse the statement of flnanelal advitles, the bAlanoe sheet, tho staiement of ¢Ash
flows and no*¢s to the finanGlal statém9nts, Includlng slgnlflcant aocounllng pollcles, The finan¢lal reportlng
frameworf< that ha8 beBn applled In thelr preparatlon Is appllcable law and Unlted Klngdom Accountlng Standards,
In¢ludlng Flnanclal R¢portlng Standard 102 The Fln4nclal Roportlng Standard appllGablo In ihe UK and Republic of
Ireland {Unlt¢d Klngdom G&n8rallyA¢oept&rf Awuniino Pra¢11￿}.
In Qur opinion, tha financlal ¥lateménts;
glve a Irue. and farr vlew of the state of the charitable compan￿8 affalrs as at 31 March 2024 and of Its
In¢omln9 rosour¢e$ and applloatlon of resOur¢e8, for tho ye8r then ended,
have been properly prepared In accordance wlth Unlted Klngdom Generally Accepfod Accounllng Pra¢tlca;
and
hovo been prlpared In a¢¢ordanc& wlth the requlromènts of the Companles A¢t 2QO6.
Ba$ls for oplnlon
We ¢onducted Our avdlt In A¢¢ordan¢e wlth Internatlonal stsndards on Audlllng (UK) {ISAs (UKY) and appllcable
raw. Our re?pon8ibfiitl¢$ under those standards are furlhor desorlbed In the Audltovs re&puh8lbllltl08 for fhe 8udlt of
fho ffnancl¥l slaf&ments s&ctlon of our ropo.rt, We are Indgpend&nt of tho oharlty In accorday¢6 wlth_ Ihe ¢thl¢al
requlremgnts that are relevant to our audlt of Iho flnanolal ststemonts In the UK, Incltsdlng thp FRC'S Ethloal
Standald, and we hqv¢ fulfilled our olher 6thlcal rp$ponsibilltles In occordahco wlth these rpqulrements. We b.¢liov
that the audit evldence we havè obtalned Is $ufflclÈnt and gpproprlate to provlde a bas1$ for our oplrtlon,
Con¢luslons relallng to golng ¢on¢ern
In aydlllng fh¢ flnan.clal statements, wtt have conclLI.ded that the tru3tpe¥' u#e of tho golng con¢efn ba$18 of
a¢countlng In ¢he prgpararfon Qf tho flnan¢lal st#toment81s approprlatg.
Èa8ed on the work We have performed, w'e havo nol Identlfied any Material unoertalnt1é8 relatlng to evgnt8 Qr
¢OnditJons that, lndlvldu811y or ¢olle¢tlV01y, may oa8t $19nlflc8nt doubt on the Charl￿9 ablllty to ¢ontlnLie ag. a golng
concern for a perlod of at least Iwelv8 months from when tha flnanclal stal@ment8 are authorlsod for18sue.
Our responslbilitle¥ and the re$ponslbllltles of the trusteea wllh respeGt ts golng ooh¢orn are de$Grlbed In the
relevant sectlong of th15 report.
Other Infomiatlun
Tho ather Informatlon omprl8es the Infotrnalon Indudod In the annual report other than tho fln¥nclal 8taiéments
and our audltorf$ report thereon, Thè trustees are ro8p¢nylblo for the other Informallon rontained wilhln the annual
report. Our oplnion on thg financlgl statements does not.aover the other Informatlon and we do not express any form
of assuranca con¢lu8lorJ thereon. Qur r¢$ponslblllty Is to read th¢ othor Inforthatlofi athd., In ¢lolng $0, con$ldor
whefhfyr Iho othor Inforhiatlon 1¢ materlally Inèonslstent wlth the Inan¢lal siatem¢nts or our kn¢wled9e obtalned In
the course ol the audlt, o.r otherwlse appears lo be materlally mlsslaled. If wé Itlenllfy such materlal Inconslslencles
or apparent materlal mls$tat¢ments, we are t¢qulred lo de£em)Ino Whether thls glv¢s rlso tts a moterlal mlsstatemont
in the finan¢lal $taterhents th&msalvos, If, bas¢d OD the work wo have p¢rformpd, wo con¢ludg that th9te l¥ a
materlal ml¥ststémont of Ihls oth$r Informatlon, we are requlred to roport that fact.
We have nolhlnglo report In thls regard.
Matters ofi whl¢h, we are requlred to report by éX¢¢ptloD
We have nothlng to report In resp&ot of the followlng mattars In relatlDn to whlch the Charltle8 (Accounts and
Report9) Regulatlon8 2008 rgqulre us to report to you It, In our oplnlon,,
th¢ Informatlon 9Iv8n In the flnanclal ststement¥ Is Inconsistent In any materlal re8ped wlth the tNStees'
repo￿, or
ufficlent a¢caLintlng records havg not beon kèpt,. or
iha ftnan¢lal 8tatemonts are not In agreement wlth tha accounting records; or
we have not rgcelved 811 the Informallon and explanallons wo requlre for our audlt.
11

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
INDEPENDENT AUDITOR'S REPORT (CONTINUED.)
TO THE TRUSTEES OF SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
Respon$lbllltles of trtisteos
As OXPl8lned more fully In the Statement of trustees, re8pon$lbllitles, Ihe trustaes, who ar8 also th8 dlr8¢tors of the
charlty for the purposo of, company law, are responslble for the preparatlon of Iho flnan¢lal statements and for b¢lng
satisflod that they 91ve e trud and falr vlew, and for ¥uch Intemal control as the Iru¥tee8 determSne Is nec¢s%'ary to
$nabl¢ Ihe preparafjon of financlal stgtoments th¥t Ore fro¢ from malerlal mls8talement, whether due to fraud or
rror. In proparlng the financSal statemenls, the trustees are reBponslble for assesslng the ¢harlty's abillty lo
contlnue as & golng con¢etn, dis¢lo$.Irlg, ds appllcab.le, m8ttÈrs relqted to golng ttincèrn ond wFlng the goirtg
concern basis of 8¢￿UntIng unless Iho trustees elther Intend tp Ilquldato the charltable ttompany or to ceas
operations, or have no reallstlc alt6matlv8 bul to do so.
Audltorfs r&sponslbllltlo9 for tho audlt of the flnanclal statements
We have b¢¢n appointed as audltor undet se¢tlon 144 of the ChariWe9 Act 2Q11 and report In ac¢ordan¢a wlth the
Art and relevant regul4tlon$ madè or havlng ¢ffect thereunder.
Our objectivés are to obtaln reason.able assurance abDUt whether the financlal slatemonts as a whole are froo fro
material mlsstatement, whether due to fraud or error: and to Issue an audltor's report that In¢ludè$ our oplnlon.
Reasonable a8surance1o a hi9h level o* assurance but Is hQt a guararttee that an audlt ¢onduct¢d In accordance
wllh I$A& (UK) wlll always detect * materlal mlsstatoment when It exlsts. Misstatements can arls8 from fraud or
error and are conslderad material Ir, Indlvldually or In the aggregate, the.y could reasonably be expected to Influence
the oconoml¢ da¢lsions of usérs taken on iho bo$18 of th¢se financlal stateffients.
The ¢Xtent to whlcÉi our procedures are capable of detecllng Irregularltles, In¢ludlng fraud, Is detall¢d below,
E￿ont to whloh the audft was ¢o.nsldored oapablo of dalo￿Ang Irregularitie5 Inrludlng fraud
• an understandlng of the rlsk assessment process (Includlng Ihe of fraud) adopted by the Board Is
oblalned and thelr altltuda to rl$k 1$ aseertalned.
an ossossment of thè susrffjpiibillty lo matèrial mis-¥tstemgnt of thg Itnan¢lal $tqt6menls as a result of
management ov6r-rlde ot fraud 1$ mada;
It Is ensured that the engagement team have, cDll¢ctively, Iho approprlate competenoe, ¢apablllllos and
Skills to bg Involved Irl thè a$$ignment, are fully brigfed an¢Y undèrstsnd th¢ rlsk8 speclllc to fha oharitabl6
mp4n.y.
Audlt rè$ponse to rlsks Itlenflfled
proc.es8eS to t&st the outcome8 ol our asÈes8ment Include, a revlew of Board minute¥, analyfl¢al revlew,
thè rpl¢vano and a¢¢ura¢y of $19nlfi¢ant a¢¢OUntlng estlmates, *ub$tsnllve testlng ¢f 8ignlfl¢ant
transactlon8, work to Identlfy unusual or unèxpected accountlng entrles, Inoludlny the t8stlng of lournal
entrles, Informatlon dlsclosed In the flnancial statements 18 Iraced to ¥upportlng do¢umentOtlon. In all
Instan¢es It 1$ aothowledged tyai matprl81 mlsvstatemonts that ar15e from froud may Involv@ dollberats
conoealment or colluslon ond aro, therafore, by thalr very nature harder lo detO¢t Ihan th08e arlslng from
error.
an undersiandln9 of Ihq legal and rogolatory frathgwork p8 appll¢ablé 10 the charftatylo company 18
obtaln&d togoth¢r wlth knowlodgg of the pro¢odure8 pth In plaua by the Board In order to wmply wlth the
samo.
It Is estrbllshed If there have beon any Instances of non-compllah¢e wlth appllcable laws ?D￿ r&9ulatlon$,
where therg ara such broa¢he4, a tull undotstandlng, Includlng gatherfng of relevant documentatlon
appprtalning to the avent Is obtalned and assessed.
A further des¢rlptlon of our rospon$lblllt16s Is avallable on the Flnanclal Reportlng Gouncll's w•bslte at: https:11
ww.frc.org.uklaudltorsrespo.n85bllltle8. This dè$crlption forms part of our audltor's rèport.

SOUTH WORCESTÈRSHIRE CITIZENS ADVICE BUREAU
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
Use of our r¢port
Thls report Is made solely to the charlty's trustee8, as a body, In acoordance wlth part 4 of the Charltles (Ac¢Dunts
and Reports) Regulatlons 2008. o.ur audit work has begn undortaken so th8t we mlght Stale to the qharlty'$ trustees
thosè matters we are requlrèd to stare to them In an audlttyr'$ r¢port ènd for no other purpo¥d. To the fullesl èxtent
pèrmilted by law, we do not accept or assum¢ responsbi Illty to anyone olhar than the ¢harlty and the oharlty's
trustees ag a body, for our audit work, for th18 report, or for the oplnions we have formed,
Ellzabeth Neodham ACA CTA (VAT) (86nlor Statutory Audltor)
for and on bohalt Of Kèndall Wadley LLP
23 Septembor 2024
Charterttd Accountants
Statutory Audl£or
Gronta. Lodgè
710raham Road
Mdlvem
Woroe8tershlra
WR14 2JS
Kendall Wadley LLP l¥ 611glble for OP
audllor of a company under 8ectlon 1
oinknqnt 88 audltor gf the chèrlly by vlrtue of Its ellglblllty for appolntment as
12 of the Qompanle8Act 2006.
1.3-

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIALACTIVITIES
IN¢LUDI.NG INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Currgnt flnanclal year
Unr¢$trlcted Re$trl¢ted
funds
funds
2024
2024
Total
Total
2024
2023
Notos
Donallohs, grants and other chgrltabl8 Incoma
Fundralsln9
Invèstments
245 365
6,920
684.,646
930,011
807,888
4,217
1,571
Total In¢omo
256,502
684,￿£
941,148
816,580
Ex
nd
ure oh:
Ralslng lunds
4,081
4,018
Charftable a¢llvlties
155,696
664,514
820,210
707,712
Total oxpgndlture
159,777
664,514
824,291
711,730
Net InGoffie for the yaarl
Net movement In fun(Is
98,725
20,1S2
116,a57
104,850
Fund balance# at1 Aprll 2023
318,120
95,204
413,324
308.474
Fund balancés at 31 March 2024
115,338
530,181
413,324
The statement of financlal actlvltlos thcludes all 98lns and lossgs recognlsed In the yaar,
All Income and expendltUrA derlvg from contlnulng adivltle8.
Tho statoment off flnan¢lal actlvlllgs also ¢ornpll06 wlth the raquArgm8nts for an Income end expondlturo aocouDt
under the Companles A¢t2006,
4-

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Prlor finan¢lal year
Unre$trlcted Re$tri¢fed
funds
funds
2023
2023
Total
2023
Notes
Donallons, grant8 and oth6r charltab18 Income
Fundrolslr(g
Invesfmpnt$
157,819
7,121
1,571
660,069
807,888
7,121
Total Income
166,511
650,069
8q6,58D
endltur¢
Ralsln9 fyrtds
4,018
4,018
Chatltsble actlvltlgs
152,043
66,669
707,712
Total expondlture
156,061
555,669
711,780
Gross transfgrs betWg9Th fund8
12
(190)
19Q
Net Inoome for the yaarl
Npt thOv¢mont In fyn¢la
194,850
Fund balon¢es at1 APrfI 2022
307,860
614
306,474
Fund. balances at al M#r¢h 2028
318,12Q
413,324
15-

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
BALANCE SHEET
AS Af 31 MARCH 2Q24
2024
2023
Note6
Current #Sgef$
Debtors
¢ash at bartk ond In hand
13
517,379
397,963
552,628
429,827
Credltors: amounts falllng duo wlthln
one year
14
(22,344)
(16,5.03)
Nel ourront a&set$
530,181
413,324
Incomo funds
Rostrictèd ftmds
Icted lunds
Do$ignated funds
OÉn6ral unrestrlcted funds
is
115,336
95,2Q4
lQ2,412
312,433
228,075
414,845
318,120
The oompahy Is 6ntit19d to fho Oxemptlort from the audlt requlrement contalned ir& 8e¢.tlon 477 of lh8 ¢ompgnlea Act
2D06., for the ygar ¢.ndéd 81 Mar¢h 2024, Hlthough an audlt has baen carried out under section 144 of the Charltles
Act 2011.
The trustees acknowledge thelr responsibllltles for complying wlth the requlrements ot the Companles Act 20Q6 wlth
r9spect to g¢countln9 rècords and thé preparatlon o* flnancial staternènts.
Tho membero havg not requlred the ocjmp&ny to obialn 00 aydlt of Its financ181 $tatèmentg undèr the r¢qutrèméDts
of the ¢ompanle$ A¢t 2QQ6, for the year In qu¢stl¢n In Iccordance wlth sectlon 476.
Th089 flnancS018tatoment8 have bden prepared tn 8¢¢ordance wlth the provlslons appllcable to companles subject
to th6 small companles regime.
The flnandal stgtgmfynts wore approved tsy the Tru$tso8 23 S&ptgmber 2024
L O Ranford {Adlng Cho1¢
Trustee
Company ra9lstratlon number 07881905

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flow8 from operotln9 a¢tlvlties
gsh genoratod from operatltyn6
20
115,199
34,484
Investlng 9¢tlvltle3
Proceéds on disposal of Investment8
Invostment Ir(oomo ro¢elY¢d
80,049
4,2rf7
Net cash 9onerattd from Invpsllng
a¢tlvltloS
4,217
81,620
Net In¢rea$6 In ¢a$h and cash gqulvalents
119,41
116,084
Cash and cash equlvalents at beglnnlno of year
397,963
281,879
Cash and ¢a$h equlvalonts at end of year
G17,3.79
S97.963
17.

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlny pollcles
Charlty Informatlon
$oufh wOr￿Ster*h1re ¢ltlz¢n$ A4vl¢o Buroau18 a priv*e rompany limited by guarantee Inoorporated In
England and Walds (Company Thumbor 07881905) and a charlty roglstered, in En9land k8nd Wales (Charlty
number 1146772). The rgglstero£J offloe Is Comthunity ¢enire, 52 Prosp￿1 eiose, Mgivorn. Worce$ter8hlre,
WR14 2FD.
1.1 A¢¢ountlng ¢.tynventiott
The flnanclal 8tatements have been prepared In acLordance wlth the Companles A¢t 2006: FRS 102 'Tho
Flnanclal Reportlng Standard appllcabl@ In the UK and Republlc of Iroland" (°FRS 102.} and tho Charlllès
SORP "Accountlng 8nd Reporting by Chorlties,, Statempnt of Recommended Practsca appll¢able to ¢harllleg
preparlng thelr accounts In accordance wlth Ihe Flnanclal Reportin9 Standard $ppll¢abl6 In th& UK and
Républlc of Ireland {FRS 102)" {effe¢tlve 1 Jdnuary 2019). The charltylg a Publlc Benefl¢ Entlty as dellnèd by
FRS 102.
The flnanclgl ¥tat¢mgnt8 are prèpared In $t8rllng, whl¢h Is th¢ functlonal currenoy of tha Gharlty. Monetary
amounts In thos0 financlal statement& are rounded to tha nearest £.
The financlal slatements have bfjen prepared under th8 hlstorlcal cost conventlon. The prlnclpal awounllng
pollcles adoptod are set out. bel.ow,
1.2 Golng ¢oncorn
Al the tlmo of approvlng the flnanGlal statements, the trustges havè a reasonable expeotatlon Ihat the charlty
has adequal8 resourca8 to conllnue in operatlonal exlsten¢ft for the foreseeable luturo pnd that there oro no
material un¢ertglntle8 about It$ ablllty to ¢ontlnuè, Thus the trustee? continuo to adopt Ihe golng ¢on¢$rn ba$ls
Of a￿OUntIng In preparlng the finan¢lal ststemonts.
1.3 ¢harltgble fvnds
Accounts aro malnlalned for each fund.
Unrgstrl¢t¢d funds comprlsfy a "general. rèservo whl¢h may be us8d for any of the bureau'8 actlvltle8,
Deslgnated fijnds Gomprlse of uhre8trl¢ted fiJMd8 that havo boon eel asld& by Ihe TnJBtees for partlculAr
purposè8. The aitn and vse of each dé¥lgnat¢d fund Is $¢t out In the notes to the financlal statements.
A Thumbet of re$trlcted furtd8 are 81¥0 th￿At85n￿d (where the a¢tlvltleg are restrlot¢d by tho provldpr of thè
furyd). detail? are providgd In tha note$ to th6 financlal statements.
1.4 Incomè
Income18 Includèd In the Staftement of Fln8nGlal Actlvltlos In the year In which the bureau bo.<omes ¢ntltlad to
the Income (not always the samp yéar that It 18 rocglved) and When Its amount ¢an be quanlltjed wlth
reasonable a¢Guta¢y. Wherp Income has btsgn ro¢efv&d to me.et sye¢lfi¢ expéndlture In future years,, then thls
IÈ Irpated a$ "Income recelved In advanco..
Thère IB on8 'grant In klnd. Included In tIYB80 flnanclal siatgmpnts relating to tho r6ntfrea provlslon for the
byfeau's Evesham office by Rooftop Houslng Group Llmited. An gqual amount Is Included In "cost of
charitablg actlvitles ￿rOpert￿.
No value18 4tirtbut¢d to the Ilmty glven to tha Bureau by vOlunt8er8. Thls Ilme cannot be resold and any fafr
value ailrfbuted thereto wo.uld result In an ov@r8tatemant of resources.
18-

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL. STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAR¢H 2024
A¢countlng pollcles
(Continued)
1,S Expendlture
All expendlture 1$ Included on 8n occruals basls {belng re¢ognl$ed when the Ilablllty has been legally or
¢onstru¢tfv&ly Inwrrdd), No amounts are In¢luded for the resour￿$ provlded by yoluntee.rs. "Co8t of
¢harltsble actlvltk¢8' Ih¢ludes the ¢osfts of 411 ¢mployment, oporallh9 and propèrty resources dlrpctly déployod
to achleve the bureau's obJ6ctlves, It also Includes all governance costs.
Staff Costs are allo¢at6d to tho relevant project or bureau octlvlty an tha ba$ls of ¢8tlmat9d tlme Spent.
Othor CDgts are allocated lo the relevant projeut or bureau a¢tlvlty on the bas19 of astlmated use of resourcgs.
All costs ar8 ¥hown In¢lu$lve of VAT whlch 1$ not rècoverablg.
1,6 Tanglblo flxed 4$8¢ts
The bureau does not own any offlce a¢)¢ommodatlDn, other property or vehlcles. Flxtures and fltllngs ar¢ not
oapllali8ed duo fQthe ¥hortnes3 ot th& prop¢rty loas¢a. O,ffi¢e furnlturé and equipment Is not capit)Ilsed due to
thè negllglble rasale value.
1.7 Cash and ¢a$h èqulvolen.ts
Ca¥h and cash equlvalents Include cash In hand, deposlts held ot call wllh banks, other short-tsrm Ilquld
Invé$tments wlth otlglnal msturilles of throo monfhs or lass.
1.8 FlnanL2lal instruth¢nl8
Tho Charlty only has ffnanclal assets and flnanclal Ilabllltles of a klnd that quallfy as basfo flnonciai
In8trument8. easlc Inanc1al Instrumenls are Inltlally r¢¢ognls¢d at transa¢tlon value 8ftd sub8equenUy
measured al thelr $etllemenl VAIUP,
1.9 Employee ben6flt3
The ¢ost ot any unused hollday entlllernent Is recognlsed In th& perlod In whlch thp employee'8 servlces aro
reG¢lved.
Termlnatlon beneflts are r.ecognl$ed Immedlatoly as an expense when the GharAty Is demonstrably commltted
to temilnate thè employment of an #mploy&& ov to provldg tOtmln?tlon benefits.
1.10 Retlrgment benefils
The penslon Cost shown In note 10 repres8nt8 the employers ¢ontrlE)ullons to tho personal PBnslon fund9 01
pald $18ff, For autrohrolmènt, thfy CAB'S Staglhg date was 1 May 2017 and th& NEST provider was selectqd.
Somo $taff opt¢d aut and Ihe CAB 09rp&d to ¢ohtiibute tp an exJstlng scheme wlth Avlva Llfo $6rt1rès UK Lld.
The funds are Independent OY the burèau's finanoes.
1.11 DBbtor¥
Trade and other doblor8 are reco9nl8ed at the settlement amourtt after 8ny trade dlscount offerod.
Prepaymento aro valued at the amount prepaid net of any tmde dlscount8 due,
1.1.2 Llablllti¢s
Llabllltles are reoognlsgd wh&n thero Is an obllggtlon at tha balance sheet data as a rosult of a past 8vent, It Is
probable that o transfor of e¢onomlc benofjt wlll be requlred in settlemènt, and the amount. of ti)e séttleme.nt
¢an be estlmated rellably. Llabllltle¥ ar¢ re¢ognlsèd £f thg amount that the Charity antl¢lpat¢s It wlll pay to
settle the debt or the amount It has recelved as advanced payments for Ihe goods or sarvl¢os It must provlde.

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE FI.NANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAR¢H 2024
Ac¢ovntln9 PDllcle8
(Contlnued)
1.13 Agency arranygmenls
Tho Charlty acts as an 89¢nt In dlsttlbutlng th6 Horn09 For Ukralna fund and (he DWAS fund. Payments
recelved from these organlsauons are excluded from th8 $tatemont of tJnan¢lal actlvltlea as the Charlty doe8
nol hava ffJntr¢l over the tharltable appllcatEon of the tunds. Dètslls ol Ibese funds Is In note 15 to tho
flnancial 8tat¢mentg.
CrltlGal aè¢ountlnu e8tlmat¢8 artd Judgemont8
In the 4ppll¢gtlon of Ihg ¢harltl8 a¢coLmung poll¢le8, fhe tru¥t¢o8 #rfj reqUIr￿ to mak& ludgementg, estlmates
and assvmptlons about the carrying amount of assets and Ilabllltles Ihat are not readlly apparenl from other
sources, The esllmates and assoolated as$umptlons are based on hi¥lortcal exk7'erl¢nce and othér fa¢tors that
8re Gontsldered to bo relevont. Actval results may dlffér from those estlmaté$.
The esllmates and underlylng assumptlons are revlewed on ah ongolng ba$ls. Revl$ion¥ lo a¢couniln
estlmales are reÈo9nl*d In the peylod In whlch the estlmate 1$ rovlsfjd wberg thè fevlBlon affects ¢nly Ihat
peilpd, or In the perlod of the rovlslon and future perlods where the rovlslon affects both current and future
perlods.
-20-

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Donatlon$, grants and other ¢harftable In¢omo
Unrèstrl¢tOd Re$trletsd
lund8
fumd8
Total Unrestrfclpd Reitrl¢tèd
funds
funds
Total
2024
2024
2024
2023
2023
2023
Voluntary Incomg
PubllG donatlons
Trustg
P&r$h￿ra Frjod Bank
L&dbury Food Bank
Mèivem Hlll8 Food Bank
Drollwlch Spa Food Bank
Sundry Incomo
500
@,fj1Q
6,607
4,000
6,607
31,500
4,207
7,561
5,992
9,944
19,S61
30,249
4,207
80,249
5,992
6.483
8A87
13,950
1.760
1.650
3,400
46,978
82,511
129,484
12,357
51,581
63.91a
Renial Income
280
280
Looal Authorltles
Droltwlch Town Councll
Eveshgm fown Coun¢ll
Lddbury Town CounoS1
Malvorn Hllls Dlstrl¢t
Couhcll
Malvern Town Counall
Porf$h tOUD¢II8
Pershore Town Councll
Tenbury Town ¢ouncll
Worc8. County Qouncll
Contr4Gt
Wyohavon Dlstrlct
Countsll
4,QOO
3,000
3,OOQ
s,ooo
5.000
5,000
5,000
225,51a
298,872
f6,000
1,900
2,000
236.049
302,719
16,ODO
39,216
60,216
56,61a
70,000
112,500
37.500
96,127
132,627
184,975
316 513
501,488
131,620
392,794
524,414
Organlsatlons Fundad
ftom Govgrnment
Source$
MoneyAdvlGa Se￿Ge
Unlv8r8al Crèdlt
¢itlzoThs Advl¢e
NHS
CDrhmunlty
organlsatlons C￿t of
Livlng Fund
55,292
55,292
51,394
51,394
(190)
15,262
139,510
262
179,947
179,947
139,510
4&180
285,622
285,622
262
205.714
205,976
21

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2024
Do.nallon3, grants and othor èharllablo In¢oMe
(Contlnued)
Trusts Houslng
A$90¢￿atIOns and
Corporate BOdle$
Rooftop Houslng Group
Llmlted
Others
916
800
80Q
13,417
13,417
13,300
13,300
245,365
684,646
930,011
157,819
650,069
807,888
Othgr
Fundral$ln9
Unr6strlctgd Unre$trl¢tod
lund$
fund$
2024
2023
Fundral$lng events
6,920
InYestmeDt&
Onrestrlcted Unre$trl¢tod
funds
fun(l$
2024
2023
Int&r¢st ra¢elvablo
4,217
1,571
-22-

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (¢ONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Ralglng fund$
Unrè$trlded Unro$trlcted
funds
funds
2024
2023
18
Qlher fundralglng costs
4,081
4.018
4,081
4,018
Charltable a￿1vItIeS
2924
staff ¢osts Ilncludlng non.payroll costs)
Voluntèor ¢08t$
Operatlng cos*&
Property ¢oit8
Grants. to Indlvldvals
533,110
398,078
43
34,fj26
57,899
180,537
226,550
815,988
705,319
Governancè costs
4,222
820,210
707,712
Analy$ls by fund
Unroslrlotgd fund$
Re5trl¢t&d funds
155,69e
664,514
152,043
555,6&9
820,210
7QT,712
Govarnan¢e ¢oslg
Govemanee costs comprlse of audltors fees £2,950 for lh6 audlt of the finan¢lal sfatemenls, meellng ¢08ts
£759, other foay for praparlng th¢ annual r6POrt of £500 and fillng casts Df £13.

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (¢ONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Twstee¥
one Trustee ho$ béen pald romuryeratlon from.thelr employm¢nt wlth lh$ ¢harlty. Annie Robson was
rémunÈrat8d for hèr role as Chlef Executlve Offlcer, R8muneratlon was £44,000 (2023: £22.635) plus
employer penslon contrlbutlons of £2,200 (2028: £1,132).
Nono of Ihe trustge9 ¢1,alrri¢d for or recolvod expense8 gs a result from Carrying out thelr re5ponslbllllifjs. Thè
wlfe of S Molyneux was omployed by the charfty prlor to h18 appolntmertt ag truste6 and conllnulla to remaln In
po.st.
10 Employees
Tha averag& monthly number of employ¢¢s durlng the yèar was:
2024
Numtyor
2023
Number
Employmont ¢osf8
2024
2023
Wages and salarlo$
Soclal s8curlty costs
Olhor p6n$lon togts
472,Q61
26,318
357,119
52Q,49&
394,304
In addltion to Ihe pald staff, ayproxlmately 72 part tlme volunteers wero employed to support bureau a¢tivltle8
(2023 - 73). Th& only assoclated costs In¢lUded in thgse flnanclal statem¢nts arp for tralnlng, trayol and
Ib¥uranc&.
No (2023- no) member of staff recelves emoluments In excess of £60,000.
Th& r8muneratlon of koy management personnel (Includlng 6mplDyef8 Natlonal Insurance and penslon costs)
was £146,358 (2Q23 - £52,949).
Key managempnt per8onnpl18 defjned ag; tha CEO, deputy CEO, finan¢e manager and Ihe general mangger.
The number of full tlmo equlvalent steff Is 17 (2023 - 13),
11 Taxatlon
The chahty Is èxampt from tax, on In¢omo dnd galns falllng wllhin sacllon 505 of the Taxes Act 1>88 or s8ctlon
252 of the Taxallon of Chargoable Galns Act 1992 to the extent tbot these are appll8d to Its ¢harltsbl8 objects.
.24-

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
NOTE8 TO THE FINANCIAL STATEMENTS {¢ONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
q2 Transfers
Thls year a transfer of £5,000 wa8 made from unrostrlcted to doslgnat@d funds for the purpose of bull(kng
malntenan¢e at Evesham offl¢8. A lurthor £11.000 wo& transferred from unreètrl¢ted to de$lgnate.d funds for
Implemènlatlon ot the Ir strategy.
In the prlor yoar, followlng the repaymgnt of the unlver8al credlt grant a tTangfer was madè from unreslrlcted
funds to restrlctod fuhd$ to Gtsver ihls dètlclt,
13 Debtors
2024
2023
Amounts falllng duè wllhln one year.
Othar debtors
Prepayments artd awrupd Inwmè
27.112
8,084
35,146
31,864
14 Credltor8: amounts falllng du• wlthln one year
2024
2023
Trade credltor8
Other ¢re(Jltors
Accruals and defarred Income
7,411
2,#36
10,410
22,344
16,503
Oeforred Incoma of £2,250 (2023 . £nll) 1$ Included abov& aild rolate$ to grant Inwme rec¢lved Ir6 adva￿￿e,
-25-

Inr
UJLLX￿j

(*)
11 I I

SOUTH WORCESTERSHIRE CITIZENSADVICE BUREAU
OTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 De$lgn#tèd funds
The Inoothè fvnd¥ of thg ¢har!ty Include the fDllowlng desl9ttat6d funds whi¢h have been Set 8slda out of
unr6strl¢t8d funds by the tru8te8s for 8ye¢lfic purposes:
Balanoo at
q Apyll 2022
RoBour¢è8
Balthn¢è dt
èxpgndod l Aptll 2023
Ro8'ourog#
•xp•ndod
Tron5fors
Balaneg at
Il Maroh 2024
Base costs
Build]ng Maint8nan¢e at.
Eve5ham offica
IY Strategy
90,721
(678)
90,Q45
(3,6331
86,412
5,000
11,OOQ
5.000
11,000
9Q,721
<876)
èO,Q45
(3,e33)
102A12
The trustses have Identlfied a level of mlnlmum reseNe5 Sn orderfor thg charlty to b8 able to operato, ralocate
and r6*furblsh premlses, such sums have been dd8lgnatèd from 9oneral roserves.
Two new d6slgna(ed funds have bson created, £5,000 for bulldlng malntenance at the EveBham offiie and
£11,000 to Implomgnl thg n6w IT strategy.

SOUTH WORCESTERSHIRE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Operatlng lea$e. ¢ommltmonts
At tho reportlng end date Ihe charlty had outstandlng uommltments for future mlnlmum lease payments undor
non-canGellable operatlng laases, whlch fall due as follow$.
2024
2023
Wlthln one year
Between two and ftvo year8
14,808
14,808
14,808
32.308
19 Relatèd party transaotlons
There were no disclosable related party transacllons durlng the year P023 - hone).
20 Cash generated from op6ratlon8
2024
2023
Surplu$ for thè ypar
116,857
A(lJustmght$ lor,.
Irtvestment InGom8 recognSs8d In statement of finanolal.aGtlvlllR8
(4,217)
11,671)
Movemonts in worklng Capltal:
{Increase) In d¢btors
Increasel{decrease.) In Gredltors
(3,282)
5,841
(7,256)
(61,559)
Qash gènerated from operatlons
34,464
21 Analysls of ¢hanges In net funds
The charlty had n¢ debt durlng thè year.