Company fegistr*"on number.. 07975636
Chanty re91*rnt￿ numtJ¢f". 1148C60
CAB Devon
IA ¢(Mwy lunrted by gu￿rtaI)
fof the Year Ended 31 Mwth 2024
Thompaon Jenner LLP
1 col￿tOn Cr•s¢ent
Exeter
Devpn
EX2 40G

CAB Devon
Contents
R•l•r•FKe Administrative
Trustees, Re￿
2to8
Statement of Trnst¢•8' R•SFOn%￿'Ilbe9
If￿¢pendent ExaTrwnefs R•pxt
statement of Finanoal Adlvrt
Balance Sha•t
io
Statement ol Cath Fbws
11
t•8 to the Finarbcial Ststements
12to23

CAB Devon
Reference and Admlnlstrative Details
Prlnclp*l Offlc•
Citiz¢n¥ Athic• Bureau
Dix's F*kl
Exeter
DewJn
EX1 1QA
Comp•ny R•gl•tr•tlon Ilumb•r
07975636
Ch*rlty R•oknhtlon Numb•r
1148￿0
B•nk•rn
CAF Bank
25 King$ Hill A¥•n
Kings Hill
West Malhng
K•nt
ME19 4JQ
Ind•p•nd•nt Ex•mln•r
Thompaon hnn•r LLP
1 Colk*ton Cr•sc•nt
Ex•t•r
Devon
EX2 40G

CAB Devon
Trustees. Roport
The tru¥lees. are directors lor the purpryJes of company law, pr*sent the annual ￿port tiKJeth
vthh the finanoal ststements olthe eharitabTre eompany for Ihe year en¢Jed 31 Mafth 2024 t•thich CLJmply
th current statutory r•quiremenis, the chafty's gw)veming dowments and preparefl in accordan¢•
with A¢￿)untIng an¢J Reportrng by Charrties.. Statement of Rectynm¢nded Prathce applicable to
thanties prepann9 their accounts in accordanc• wlh the Financial Reporting Standard applicable in lh•
UK and Republic of Ir•land IFRS 1021 (effective l January 20151- (Charthg SORP IFRS10211, th•
Financrdl Repryting Standar(l aPpI￿able Jn th• UK and Repubk of I￿land IFRS1021 and thts
Compan*8 Act 2(￿.
The Charty wa8 in¢wated on S March 2012 and 1$ a ¢oMp￿Y limited by guarante8, havHW no shaf•
capital
Tru•tM•
E S Bradshaw ICh*"rl
M D 8ym• (Tr••$U￿rI
C E Mottr•m
G Buc* Iregigned 19 July 20231
K Routledge
J Collins
G Williom8 (re￿ned 5 June 20241
A Akler.We8lak•
K McDonald
ob￿¢11¥*• and actbvltb••
ObJ¢cts and alms
The obj*¢t$ of the charty are to any charrtabl• purpow Ihtr publK benefft by the
a(Ivancement of t(lU￿tion. the prolectson and p￿$￿31￿7 ol heath and the Tel￿1 of poverty, Sickness
and distr•ss, limrtatson. for the tenefft ol the communrty In D•von and guThounding area8.
The aims ofthe chantyarè to egtabli¥h and wov*Je and ￿st in prowsth of CrtrLensAd¥Ke Bureau
8•rvic*3 and outlets ￿￿ppI￿n9 a free. ￿dependent. confidefttkgl and Impartial s•Nie8 tsf advice,
informath.on ctyJna•l fty th• pubk.
Overall, we use the Natjtywl Leadership Sell.Assessff*nt as an annual extemal test of ht)w ￿*11
are doing in meeting our 81ms and obJtth"ves. The ReFQrt by CA natyonally gives us an objective view
of how we are perforrning and progfessiThJ. wN"Ist measurry our stsndards of governan￿. financbal
and risk mana9em•ni.
To continue to provhle our hfjhly vaw seNce m we need to be frjnded, whth ne￿sitateS us
demonslrating Ihal we are relevanl and wr 8erwc•s meet USWs' needs To Ihat end our Slrategy is to
¢￿ale relevant coUn￿￿e ¥is¢kn'lrty. is parvy by working successfvlly wilh partner5 and
by bwng represented al ￿levant Events. We a￿ an %ti¥• meth ol Ihe Devon SlralegK Partnefship.
body ol ￿al authority. public and pnvate t#Jth'e5
We Also m?bnl¥in strrmg rela1￿$b￿S wth key players ￿ as th¢ NHS. L￿•1 Govemment. the Police
CommissK)nerwith a to entering into wojects and wogramN*s.

CAB Devon
Trustees. Report
The ￿at￿n of CAB Oevon a5 3 *al entty in 2012. was an imF￿ant ant1 necessary strategy for the
indiv￿ual C￿en$ Adweè office throughout Devon, ¥h*KS c(1￿b¥elY comprise over 30 office locat￿￿¥.
210 empbyees and a V¥luaty￿ ¥olunteer lorce of over 580 people.
As an txganisatson we do rx)t ￿￿[￿r Iha diont saThirth dir•dy h¢)w•ver * form the esgentsal
collaborative elements that a￿ benefiaal to the fvnders. partners and individual C*ttzen$ Advice
n50rtsum membtsrs m Dèb￿, ult￿*1Y creates the ￿'Ity lo offw a wthr. mor• ¢ffitrJ•nt,
¢>Jhegiv¢. d*nt accw.
Th• b•n*frt8 ol th• consub"a arn:.
1. We ¢M¢ra¢t diredy wth laf9e grant lunders aTrJ CLYrtfaL#ually dnlrityjte these grants on agreed
fom)ula• to the various applicabk cons¢ykna members.
2. We contract wth m•jtsr proièd fund•rs. wh•rè a fvll. Of part Devon, delvary of s•Ne•8 18 i•qufjrnd
by th• lunders and then subcontrad the an¢1 management Sery1c￿ to consortia members.
3. We TrR8sure. monltor and repryt to fvnderj ¥Thl c￿￿uc4 rryul•r goryice ddryery riieetwig• wrth the
rnknvant sutth)trath•d COn￿￿"a m•mbern.
4. W• s••k fvr•Jing str••ms Wt￿ morn than m•rrknf is wilr•a to toyther
lo pert¢)m lh• ¢ontracl.
5. We rneot to promote b￿1 ￿¥re. ot k￿￿edge ¥nd Ihe consorba.
6. W• in¥￿1 any fr•• unr•8tn"ct•d reserve8 to 8upwt r•* inhlall¥•s th• prim• 8im to m••t our
¢xJIkntNe aims ofvthr 8nd more effic*nt d*rrt accegs.
7. W• act 8$ th• votc* of Oevon forth• Citiz•n$ Advicè ofit•$ Cwon *idtr m•. •nd Pr￿￿b0￿
is necessary. plus the voice and C￿n(JuitfDr womotirwJ the collective strength olthe consortia's mmbers
to wesent and fulure WOJe¢f fvndws.
8. We add v•lue •nd •ddits"¥e 1•r￿$ io what our ¢onsortw mmbers do at fv ￿$¢ cost. enguring
maximum disinbutKJn of the 9rants and prqect fvndirq. to maximige ow C￿laC1￿• charrtabk• focu$ and
aims towards d￿nts.
Publlc b•n•fft
The trustees confim Ihat havè tt*nwlied vnth ￿ r•quwem&nts of ••¢*on 17 01 the Ch¥ribe5 Act
2011 to have due regard to the Pl￿1￿ benefit gts￿ance Pu￿1$￿ed by the Charrty Commi$$1￿ for
EnglarHJ and Wal
Gr•nt nw*lngpolkl•s
The ctre grant from Dtron County Couml is splrt bèfvrten the vwitsu$ kKal olrtts %thith make up the
consortium on th• ba&s of an index COm￿nir￿￿ the In¢Jex ol m￿￿"Ple Dw"vatbon and Iheir ￿$Fethe
populations. Th• English Indices of DewvatK)n art based on 37 separate indutors, organiseij acr059
seven distinct Ilomains of depnvalK)n whKh are Clyn￿ne￿. U￿n9 appropnate wwghts, to calculate the
Index of mU￿pIe Depnvatw 2019 IIMD 20191 as W￿l$hert by the Departmtrnt for Communrftts and
LLxal Govemrntht. Thes• ¢Jcffiains ar• Income Dewvation." Employmenl DeprivatK)n,' Heath
Deprivation and Dk8abilrty. EdLKation. Skills and Training Depmiab"on". Crime." Barrièrs to Hou$irvJ and
SeF¥ices.' LNirwJ Env¥onff*nt OepnvalK)n. The IMD is rewsed every S years. The populat

CAB Devon
Trustees, Report
tists.cs are supplied by the Office of Nat￿jaI Ststistics aThJ rn•t ¢WTent figures are used at th*
time of creatrng the budget.
The specific project grants are allDc*ed btheen the Vaiious okns based on the re58live time and
*fftsrt SFent by each office on the proied. One office is Klentrf*ed as the lead office for any pa￿cular
project. and they receive an addth* $har• of the funding to recognise the addrth)nal W￿￿>0￿
associated wrth thal ￿SponSIbl1ty.
CAB Devon secured a r•n&wal and uplfft of wr Core Grant of £500.0￿) from D•von County Co(tnril to
holp fund the generalist service8 tyjr Local Olfi¢•s provide. dewrte Ihe wgnrf&gnt financial sxessure$
the Council ¢s faartg. In additson. a frjrther U￿fft of£10.000 was also seojfed tromourAd￿ lorchihjren
partners lo continu• to ILM)d our m￿l￿￿e￿Id ¢hikJr4n'g Serv￿.
In ad¢rtH￿, CAB Dthn •eoJred propd funding of a va￿• of£32S,664.
This funding was ach￿￿ lolkM"ThJ sueus8fv1 bKlding for th* f￿hN1n9 woiect
1. An advice Serv￿ for caiers in need of beneffts 8UPFrf.
2. An adV￿e 8eNKe lor familk•S o disabled thikl.
3. Support for famil￿$ wh) att•nd ¢hibr•ft'• ¢entr•s. in pBrtrwship wilh A(*on for Chlldren.
4. An inforrnatr'on and advK• e•Nc• <>n health and ¢w• i6•u¢•1•6 ol He•hhw#tth Devon).
5. SUppO￿n9 D•von C.C. wth fin•naal ¥s¥e95ments for s¢Kial care
6. Supportrng m•mbers wrth allocat￿ ol th* H￿￿¥VJhj Supptyt fvnd to dkntj in poverty
Fln•nel•l rnvl•w
Our income ￿ported In thls y•ar wa$ £825,904 ¢orry>¥ed *ilh £794.995 in the 202V23 flscal year. Our
•xpenditure ind¢xJed some distntrtjt￿ of ￿serveS to support delivw of for ¢hiklren and
famili•s. Thi$ èn$ured the overall reserves at year end were in Itnewrth the intendet1 posrtion. at £34,623
the 31st March 2024.
Rhk •nd unc•rt•lnty
Below are the identffied princy* iisks and unc•rtaintKs affeth"ThJ tm ¢harty th* 8tr01•gie$ for
mana9ing thoee n*s:
Finance Ilaintain $ufficA*nt rew¥•8 and cNers8• a comfflitment for L￿1 OffKes to help each other
funding lost.
Eff•¢tsv• deci8kn rnaking.. Enwring the 8oard ha￿ ihe rigrrt o18kills, •xperwru and commftment.
Mana9em•nl." RegU￿r rnonitwFWJ ofoutcrn.
Project failure or cessth"on." Id•nbts'ro risk5 befcrf¢ swiirwj & effe(*ive monitoring.
P0￿Y on r•s•ms

CAB Devon
Trustees. Report
The tnjstees Idireciorsl took the deag.on this year to Use fuThJs trom the reseNe to extend service
delivery thfough ￿r membefs. in line wth our reserves poly. and to invest in staff training to improve
ftrtU￿ income generaty'on This has seen the general reserves figure reduced to £34.263. Our ￿serveS
poIKy remains to maintain a level of reserv•s to manage uncertainty. supFKJrt new inits'atives far néw
extended ser￿￿ delivery ￿lti8￿"Ve$ thrwh the members we represenl. th¢ I￿al crtuens offices
Ihroughout D•von." and k¥ovth in the unlikely event for th• cost of Klanr￿d dosure of this consorb'um
m•mt•r charity.
Ptsnned costs a￿ I￿Seen as circa £15.OQO and Ihe r•masnin9 £19,0tr) of tsnfestricted funds
1$ ¢onsidered adequate in suppryting the objectives ol the charty. As stated above. our unrestrirted
serves for this reported perK*J 0$ at the 31st March 2024 are £34.263. We review thi¥ reserve level
annually to ensure th• Ma￿M￿rn lun¢Js are deployed to provKle the Mrvi¢*$ through our members, as
was th• case this financAal period.
Plan• lor futur• p•rfod•
Golng eonc•rn
The tru8tee8 have given due CfmgKleratvJn to the ¢urreni *e¢ThJmi¢ ¢h"mate and th• •ff•ct this may have
on the chanty and finanual statement5 At present. the tru$te*$ do not ¢on•d•r rt lo have a matenal
impact on the balances induded wrthin the finanual stsi•ments and do not consider it lo cast any
gnrfKant ¢loubt upon th• ¢h¥ity• oblrty 10 o)nlltW to op•rat• as a g￿Tr9 conc*m.
8tructur•, go¥•rn•nco •nd man•9omont
N•tur• of9￿•MIng docum•
Th• ¢hgrty is go4￿•￿ by rts Memornnd￿n and Athles of A••wakn.
R•crvltnMrt•nd appolntm•rt ol tW$¢•••
Trustees are appoint•d in lin• the lemn and condit￿9 of the Mem¢Kandum and Art￿leS of
Association olthe charrty. A tenn ol office 13 3 years and InJstee• may beekthd at Ihe gener¥1 rne*trng,
nc¥ninateiJ by memters or ctropted by the tru3tee t#)aT(I.
A Trustee is apFKJinted from eath of our Local Offi¢•$ 12 in th* of Ttyridge North, W•8t & M
Devon) tOw￿r with Indep¢nd•nt TnJ8t••s cJJN•nUy s•N• as Chair and Treasurnr.
Ory•nls•tlon•lstruclurn
The day to day management 1$ ¢Mdu¢ted by the Ch*r. E¢thwna 8radsttav IGov•mance issu•s. ov•rall
strategy) and the Business Develcpmenl Managef. Katy"e Carter who overset$ Conlra¢t ¢Jis¢u8$ion8
and bKIth'ng pro￿•1￿. Th• Mallhthv Bym• o r•spon*bl• for I￿•r￿￿1 manag•mnt.
Fln•ncl•l In•trum•nts
ObJ•etlv•s •ndpolkl•s
Th• charrty's actNltse8 ex￿$0 rt to a number ol ffinanoal risks I￿￿ding cnd¢t risk and liquidty risk.
C•sh Ilow rts
Due to the natu￿ of the ChaTttab￿ ath"vibes and assets hekl. risk in ￿lation to cash flow is considered
to be minimal. with funds bein9 hekl ¢n inslant a¢ce¥s VK bank a￿nIg and our unreslricted re3erYeg
b￿.n9 held In fr•• cash r￿1 i*d up ￿ fixed assets.
Cr•dit

CAB Dovon
Trustees. Report
The charty's pri¢Kipal financial assets are bank baL4nces.
The Cfedit nsk on liquid ft&nds is limrted because the counteipaities are b￿kS wth hwh ryeditqatings
assigned by intemth.onal crethl-ratmg agenoes.
The chanty has no signfficant cont*nITal￿ of (xedit risk.
Ir¢ ort1er to maintain ItquKlrty to ensure that sUffic￿nI fvndJ a￿ availaljle for ty)g¢ing op•ration$ ond
ftrture devekJprf￿1l, charrty holds surwus funds in instant access bank accounts.
The annual report was awove<l by the truste48 oftho ¢h•rty (
l311[z4
and swned on rt8 beha
M D Byme (Trea
Trustee

CAB Devon
ststement of Trustees. Responsibillties
The tru$tees (w￿) are also Ihe dKedors ol CA8 De¥w tr the PU￿0$*8 of company l&¥) are
responsible for preparTrng the tru*ees' report and the finanaal statements in accordance with the Unrted
Kingdom Accounting Standards Iunrted knngdom Generally Accepted Accountsng Practice) and
applicable law and regulati¢)n$.
Company L8w ¥•quwes Ihe trustees to ￿epa￿ financjal siaterTwts for each finanual year. Und
company law the trustees must r¥Jt approve Ihe finanual statements uNess Ihey a￿ satisfied that they
give a Irue and fai¥ vthv of the stste of affairs of the chartsbk company and ol rts Inrorning resources
and applKatson ol regources. induding its income and expendrture. for that period. In p￿paring these
8nckn315tat•ments. the trustees a￿ reqwred to..
SUrtab￿ *tOu￿"n9 and aptyy them consistentty..
observe the methods and prinriptes in Ihe charr1￿¥ SORP,
make judgem•rt$ and •sbmales thal are reasonable and wudent.,
State vthether applicable UK Accountirg Stsndards have been fo11tr4￿I. wi4¢d to ¥rty mal•nal
departures disclosed and exp&ined in the finanaal statements,. antj
prepare the finanual ststements on wng cwc4m ba￿5 unless it li ir￿ppro￿lat• to pr•xKn*
that the tharrtaW¢ ¢¢mpany ￿11 continue in bu*ness.
The trustees are regpons*le ts kee￿￿9 adgqua¢é a¢¢twrttmg r•¢orth that ar• wfficwnt to show and
•xplaln the charttsble company's transath.ons and dtsdose wth reasonab* accuracy at any tsme Ihe
financial pO$rt￿n of the ¢hantsble cr)mpany and enable them to ensure that the financial s¢atement8
com￿Y wth the Ad 20Cfj Th•y ar• also respons*k ￿ safe9uafdin9 th• a$s8t$ of ¢h•
•ri¢•b￿ company ond he￿ fof I4￿n9 feasonat4• steps for Ihe Pfeventth and detection of fraud
and otrw inewlanb"•8.
Apyov•d by th• tru8te•8 oflh charrty on
and wgned on rt• behall by..
D Byrne (Tr
Trustee
rer

CAB Devon
Independonl Examlnèrfs Report to the trusteos of CAB Devon
l ieport to thè charity trustees on my examinaljon olth• ￿cOunts of the charity for ￿ year end•d 31
March 2024 whiL* are set out On Pa9es 9 to 23
R••poc￿¥* r￿pO￿lbilI¢l￿ of t￿t••3 and •xamlnor
AS the chanty's trustees of CAB Devon land also rts directors for the purtKJses ol company lawl y¢)u are
r•spon$ible frjr the preparalKJn of IM acLY>Luts m a￿Ordance wrth the requwements of Ihè Compan￿•
Act 20C6 I'the 20Cfj Act'i.
HavirrfJ satisfied my8•N that th* a￿O￿nts of CAB t)o¥on ar• not fequw•d to bts audited under Part 18
of the 201% Act and are eligib￿ f￿ IrKlèptn(lent examination. l ￿p￿t in respect of my èxaminalv)n ol
your chanty's a¢counts as carried out under section 145 01 th* Chanbes kt 2011 1.the 2011 Act'l. In
rArrying out my examination I hav* fO1￿￿d the Direclws gwven by the Ch*rty CoMmi¥s￿n under
i•¢tion 14515llbl ol the 2011 Act
Indop•nd•nt •￿mIn•￿$ •t*t•m•nt
Since CA8 De￿n,5 gr055 incAJme exceeded £2SO,000. your •xamln*r must be a memt*r ol a body
listed in secbon 145 tsflhe 2011 Acl I confim7 that l am qtsalrf*d to undertake the examination because
l arn a member ofThe of Chartered Certffied Accountants, wliich 18 one olthe listed bodie5.
I have comWet•d my •xaminthJn. l that no matters have come to my ￿tt￿titsn in con￿(￿on
%rfh th* ¢xarnin¥tKJn giving me cau•• to b￿th•".
1. a¢c¢untTrng reco￿¥ ￿le nol kept in rnSF*Ct ofCAB O*vM 0$ l•quir￿ by lerb￿ 386 ofthe 20C
Act, or
2. the acc4Junts do not acc¢yd wth Il#)8• re¢ord$', or
3. th• acc¥)¢Jnis do nol C4Mnply wth the acc￿nting r•qunments Of$￿titin 396 01tr* 20LI3 Ad olher
than any r¢guir*m¢ni that Ihe ac￿unt$ give a In* fair 1$ not o matt•r t>￿Ilder•d
as part of an ind•p•ndent *xaminatI￿., or
4. th• a¢¢ouni$ have nol been prepared In accordart• T•nth th• m•thtyJ8 •rKI p￿￿1P￿• of the
Statement of Reeomm•nd•d Pr*ice for a￿Unb'nq and ￿pOrt1'n9 by ehath•8 1appl1eab￿ to
charrtiès prnparing Iheir ￿￿unt$ In acCOrdar￿ vthh the Finanual R•￿Th9 Stondard applI￿￿e
in the UK and A•pUbl￿ ol Irek4nd IFRS 10211.
I hovè ￿ ¢oncemg and have come auoss no othermatters kn connodion wllh thè examHiolion to %thi¢h
attention sh¢)uld be dravm in thig reFQrt in order to enab￿ a proper understanding of the aceounts to b•
rexhed.
David Tucker FCCA
Th¢ A$￿10t1￿ of Chartered ce￿ AcCI￿ntantS
Thompson Jenner LLP
1 co1￿10￿ Cr•8c•nt
Exeter
Oèvon
EX24
O•te.IxI:zJL*..

CAB Devon
ststement of Financial Activities for the Year Ended 31 March 2024
Ilncludlng Income and Expenditure Account and Ststement of Total
Recognised Gains and Losses)
Unr•strictsd RMtrSctsd
fvnds
funds
Totsl
2024
Incorno •nd Endowmrt frtyn:
Charrtable adNrties
mitstment incom•
325.664
825.664
240
240
Total income
500.240
325.684
825.904
ExpondliuY• on."
Chantabke actMti08
531.209
32S.664j￿856.B73
325.664
856.873
Total expendrtu
531.209
Nel (expendrture￿ncome
Transfefs bets¥e•n lund$
130.9691
130,9691
Nel moverT*nt in
I30.￿9)
130.9891
R•conclll•tlon of funth
Total fvnds brwght for4¥a
65.232
To**1 funth cwried foThvard
34.283
34.263
UnMtrlct•d RMtrlcl•d
nd•
fiu)d•
Totsl
2023
In¢¢)m• •nd End¢Y*rn￿ fY(Mn:
Cha￿tab￿ acti¥rt
Investn￿nI Incom•
4￿,(#70
237
394,758
794.758
237
Exp•ndltur• on:
charrtab￿ actNiI
Total *xp¢ndrture
100.￿
385,386
Net income
Transferg be￿ fvnds
237
9.372
372
9.609
Net rnoveff￿nt in bjnds
9,609
9,609
R•eonclllatlM ol fund•
Total funds b￿ght foNArd
Total funds carried lorward
18
All ol the chartys activities len¥e from continuir¥J operabons thiring t￿ abJ¥è ￿ penod¥.
The lunds break$j￿¥n for 2023 is sh(wn in note 18.
Th• Mt•s cffi pa9•s 12 tts 23 ftym an integral part of these finan(aal statements.
Page 9

CAB Devon
(Reglstration number: 07975636)
Balance Shoet as at 31 March 2024
2024
2023
Flx•d *M•ts
T¥ngiWe auet¥
12
Curr•nt au•ts
Debtors
Cash at bank and in ha
13
14
4.447
56.913
61.380
7,222
61655
68,877
Cr•dltoY*: Amounts lalllng du• TAlthln y•ar
1S
N•t curr•nt assets
34.263
65.232
N•t asa•ts
Fund• ofth• charlty:
Rg•¢rfct•d
Unr••trfcl•d Incom• fund•
Vnrestricle
34,￿3
66.232
Total fund•
18
For the finanaal year endlng 31 March 2024 th• ¢haiity wa$ entitjed to •xernpti￿ from audtt under
lection 477 of Ihe Companies Act 2006 relating to small compani•s.
Llrn¢tor•' reBw￿BI￿'liti8B..
Th• mambtrs h¥w not r•quirtrJ d￿lty to oirtain an authl of its xcI￿nIS forth6 y•ar In qu•#tion
in accordanc• aecthryn 476." •
The directors acknowledg• th•ir rwon*'bliti*$ fty WnF4yirwJ tmih the Tequirements of Iho Act wih
r*sped to accounting reC￿r￿S and the P￿Para￿On of account8.
These •¢¢￿￿19 h8ve been prepared in accwdance wilh the wov751￿$ applKable to c1mnpan￿9 wJbJed
lo the ¥mall companies, regirne
Th• fina
111
ual 8tat•menls on pa￿ 9 to 23 were by the trustees and aulhon'sed for issue on
and signeil on the¥ behall by".
M Byme
rrnste•
The notes on pages 12 10 23 fom an intwal part ofthese financial 8tat•mènts.
P*Je 10

CAB Devon
Statement of Cash Flows for the Year Ended 31 March 2024
2024
2023
C*#h flo￿ frryn op•r•llng 4Ctlvltl••
Net cath Inc￿e1{expen￿rtUre)
{30,9691
9.609
Adlu#tm•nts to c••h from nOn￿h It•rn•
Dgprerjal
Worklng ca￿1 •dlu•tm•nts
IDecreageyln￿aSo in debtLVS
(Decreageyinuease in c¥edrtors
Itlecreagell*nuea•e in deferred inco
13
15
16
2.775
23.452
32,237
{55.0311
Net c•sh Iktyw8 from op•ratiryJ actMb•s
C•ih Ilow• Irty￿ InvM¢knJ •cO¥ltlg•
Pur¢h•8• of tsTh3ibbe fix￿ amets
Net Idocr•aa•llinu••ge ¢ash •ouivaknnt#
28.227
{29.5491
12
14,7421
61.655
(19.9401
Ca•h ond cash •qui¥alents at 1 Apnl 2023
Ca•h and cash •quIva￿￿t9 at 31 Mareh 2024
All of Ihe flw4 are den¥•d from continukn9 during the It￿¥• tlvo FwKd•.
The rKJtes cffi pages 12 to 23 fom an integral part ofthe5e fjnancsal statemfrnts.
Page11

CAB D•von
Notes to the Flnancial Statements for the Year Ended 31 March 2024
I Ch•rfty Status
The chanty Is incorporated in UK aTrJ is a chanty l¥nrted by guwantee and o)nsequenty does not have
share caprtal. Eath of th• Irustees is liabl•to g)ntrl)ute ￿ arThXmt rh)lexcoeding £1 t¢ywardsthe a•8ets
of the chanty in the event ol liqU￿atK)n.
The addr•s8 01 ts regi8t•rtd off*e •'.
Crtizens AdvKe 8weau
Dix'g Field
Exeter
Devon
EX1 1QA
2 Aeeountlty Wl¢l••
8umm•ry olslgnlllcant •eeounllng pollel•* *nd k•y •ec<)untlng g¥llm•t••
The principal accounting polic￿8 applied In Ihe preparat￿n ol these finanoal stat•m*nts af* ••t out
below Thet• polvtt have be•n coMNtenVy apphed trj all the year• FKeMnted, unle8• oth•phig•
8lat•d.
8iat•m•nt ol compllanc•
The finanuai staiemenis nav• b••n pr•par•a in ¥*xtya•K• Ac£¢unMg an¢J R•wrtirvJ by
Chanties. Stateffenl of Recommended Practice applicable to charitK•s praparing their aceounts In
rdanc¢ wrth the Financsal Reporting Standard a￿￿•ble in the UK and RepuNK of liel•nd IFRS
1021 leffeclNe 1 January 20151- (Chant1•8 SORP IFRS 10211, ihtt Fin•n¢￿1 Repryting Standard
Ippli￿trIe in the UK and RepublK of Irdan¢J IFRS 1021 They al￿ comply V*rth Ihe Companies Acl 2008
•)d Choribe$ A¢¢ 2011.
B••1¥ of pr•p•r•tbon
CA8 D•von m¢¢ts the Ottfinrt￿ ol ¥ publi¢ ￿nefft enbty und•r FRS 102. A$$￿9 and li•bilitie¥ ¥r•
inibally reco9nis•d at historical cost or transadth) value unl•s8 othenM￿ stated in th• r•l•vant
accounb'ng polw notes.
Th• flnanual statemnts are pr•parnd *) 8t•din9. il t￿ furKbonal olth• chanty.
Goino eone•m
The trustees consthr that there are ￿ matenal uncertawrties about the dwity's ats'lty to continue ai
8 90in9 con¢em r￿T •ny aiynfficant of une*rtaFnty ihat aff•ct th• carrying valu• of asuts h•k1 by
the chanty.
Incorn• and •ndowm•nl•
Grnnts rec•lvabl•
Grants are recognised the charrty has an enb1Jeme￿ to the funds any con￿￿On9 Ilnked to the
grants have been rnei. Where performance condit￿8 are aitathed to the 9rant and are yet to ￿ met,
ihe ifKome is recognised as a liabilrty and induded on Ihe balance sheet as defwred income to be
r•knas•d.
P•Je 12

CAB Devon
Notes to the Financial Statements for the Year Ended 31 March 2024
D•f*rred rewesents ¥mourts receNed tsfvrture Fenod5 and is released to incoming resources
in the penod for vknich rt has been received S￿h income is only deferred when..
. The doTh)T Spea￿ that ts grant or IkJnatK>n must c￿ty be used in fulur• acts￿nting p*r￿)d¥.. or
. The donorhasirwaed I>)ThIrt￿S nwst be met before the chanty has uncondrtional t1￿￿*r[￿nf.
Ex￿ndI￿n
All expen￿rtu￿ Is recognL8ed once lhe￿ is a *al or tonstnxtivè oblvJ*"on to that expenditure. it is
probable gettthent is reqLbwed and the am￿nI ran be measureij ￿lia￿Y. All cA)sts are allocated to the
applicable expenditure heading that aggfegate ￿Milar tosts to that ￿tegOry whe￿ costs cannot be
dir•ctly attnbuted to Parti￿￿[ headings Ihey hove been alkncated on a basis CAJTrSiStent the us• of
resources, vrtth central stsff costs albcated on the bas16 of tmne spent. and depreckknn charges
allocated on the wtion ol the asset's u￿. Other supwt ￿$¢$ ar• allo￿t•￿ balled on the •pread of
staff Cost5.
Ch8ntable expenditure compnms tho8• costs by Itt• thanty in thè d*lN•ry of Its oL*ths •nd
¥•NSC¢8 for its benefi￿rIeS It mdudes ￿$t$ that can be al￿a￿l diredly to 8uth athvlts$ •Yl
those costs of an Indirect nalure necessary lo support th•m
Grnntprvvl¥lon¥
provi￿On8 lor grant8 arn mad• lh• intankn to mak• ¥ gront Iw• b￿￿ communic•t•d to the
re0p￿nt but there N uncertainty at*xrt either Ihe ts.ming ofthe grant or the •mcwnl of gf¥nl payable.
Support ¢￿ts
Swport indLth central lunc1K￿l and have been alkKated to acthvrty cost cat•gorl•$ on a b•$i•
¢on¥i¥i*nt wrth the uge ol regources.
Gov•m*ne• eo•t¥
These include the cos18 attrlbutsble to thts charity's cthTh)Iwne• with con•titubrywl wnd siatutory
quir•m•nts, nK4udNlg •Jdit. str•tsgicffl*na9ement and tru¥tees' mee11￿J3 and rnlmburW exp•n￿.
T•x•tlon
The chartty 18 con8ld8r•d to pa8$ the te*$ get oirt in Par¥graph 1 Sd￿dule 6 ofthe Flnance Ad 2010
and therefore rt meets lh• definrtKJn of a charrtable crynpany for UK corporatKJn tax Purpo￿8.
A￿OrdinglY, the charity is potentrally exempt from taxats￿ in resped ol in¢ome tr￿pItal gains received
in ¢•tegor￿S Covered by Chapler 3 Part 1101 the CO￿ T8x A¢t 2010 or Secb'on 256 of the
Taxal￿n of Charge￿e Gain8 1992, to th• •thnt th#t suth Inc￿ or gains are applied axduwdy
to charitable purposes
T*nglbJ• fix•d ¥¥••ts
Individual fixed assets costiTrJ £450.W or mcKe we inrtkqlly f•¢crfded ¥t t>)Jt. less any ￿sequent
accumulatad ¢tspr•ugtion •nd KoJm￿ated inpairment108888.
D•pr•clatlon and •morfknatSon
Depreoatron is provsded on tsn￿￿e fixed assets 80 as to write off the cost or v¥lu•tiM. ￿s5 any
estimated reghJual valve. over thw"r expected useful ect¥￿nIC Irf• as follw..
Pagt 13

CAB Devon
Notes to thè Financial SLthents for the Year Ended 31 March 2024
A•••t ¢1•
Computer eqyiwent
O•pr•el•tlon •nd r•ts
33.33% on stravJht line basi$
Trad• dobtorn
Trade debtors are ￿n0(￿ts du• from custthnW4 fty mercWdis¢ 8oK1 ty 8•rvtes perfom*d In the
ordinary
course
Trnd• debttys ¥rt re¢ognised inibalty at the transact￿ WK%. They are 8ubs•qu•nMy moasur•d al
amortised cost u*ng th* •ffeeb"¥e ifttere* rTth. less for impairment. A provisicffi for th•
inpairment of trade fltsbtors 1$ estaNish•d when th￿ i¥ obpcts"v? evKIe￿e Ihal the charty will not be
abl• to ¢ol•¢t am •mounts ¢k* to the ¢xiginal tenns of the re￿r¥able8.
¢••h •nd •qulv•l•nt•
Cash and cash •4u1va￿nts o)mpristr ¢o$h on h*r￿ and call deF￿￿5. and other short.tern hh3hly Ilquld
investments that afe readity cOnV•￿bkn to a knry*n amount of cash and are wbj'ect to an insignffic4nt
riik of thaThJe in value.
Tr•d• ¢r•dltorn
Trad¢ ¢r•drtors artr obligations to pay for goods or seNces that have Èéen acqulr•d in th• ordlnary
¢ourse ¢*f bu$ine$3 from Suppl￿rg A￿UfttS payab￿ a￿ ctassrf*d as rJJrrent lia￿1￿9 il the charrty
does not have an unC0ndrt￿nal nght. atthe end ofthe reKthng ￿n0d, to datsr s¢ttl¢meni ofth¢ credrtor
lor at l•aJi rTh)nths after Ihe reporD'ng dale. 11 there Is an uncon(JrtKJnal nght to defer Setttament
fvr at least months aft•r tm rwtry d•t•. ar• pl•••n￿ Iwbilth•.
Trade recognisod Inrtially alth•tr¥n*ckn F*K* •rNI I￿)#19uerrtly measured atamorbBed
cost using the effectNe interest method.
Fund 8tructyJrn
UnreslrKted Incom funds 9•r•rnl luTh18 tw ar• a¥aibbl• fry •t th• truste*•' ¢Ji8U•tity) tn
furtherance of the objecty.ves of the charty.
Restricted income fijnds a￿ those donated for in a partK*k¥ w•• or for speofic W￿1•8, th8 u8•
of which 18 r•str*xed to that ar•a or purpose
p•￿10n¥ •nd ¢)th•r po•trf•tlr•m•nl obllg•tlon•
The charity operates a defined contrilwbon pen5w schernt is • pensK¥n ￿$n under vthich ffi¥ed
c(Jntnbubons af• pa￿ Into a lund and tho tharty has no le9al or constnKtive obligaknon to pay
further contributions even rf the lund does not hc4d suffK*nt assets to pay al employees the benefitB
reL4ting
emph)yee
In
current and
Contrlbutions to defined con1n￿lIon F4an8 are rtCO9ni8ed in the state￿nI ol FinarKial ACtivit￿S when
they are due If contrrbub¢)n payments ex¢xed Ihe contn'lKthb"on ¢Jue for Sery￿2. the excess is recognised
as a prepayment.
Fln•n¢l•l In•tYum•nts
The Chanty only has finanual assets and finanual liabitht*s of a kind that qual￿ as basic finanaal
struments. Basr financial instruments ￿ inthlly ￿COgnised at transathon value aThJ subsequently
measured at their sett￿rnent ￿lUe.
Poge 14

CAB Devon
Notes to the Financial Statements for the Year Ended 31 March 2024
3 Incom• from charftabl• •cllvill••
UnY•stricl•d
R••trlct•d
fun0•
Total
fund•
GO￿r•I
De¥on Cwnty cou￿1 Cor• Grant
Ouids 4 lQds
H•attlMatch
A¢bon lor Chiklren
Carers Project
OASWACIABC
Hou8•hold Support F￿￿
500.OLKI
80,000
113,0
60,000
24.300
46.700
80.000
113,000
80,000
24,300
46,700
Totsl kn 2024
325,864
Totsl for 2023
I￿),000
394,758
794 758
4 Incorn• from In¥Mtm•nts
lun
G•n•rnl
RMtrl¢i•d
nd•
Total
lund•
Bank int•f•81 rtt•ivabl•
240
240
Totsl for 2024
240
240
Totsl for 2023
237
237
Pw15

CAB Devon
Notes to the Flnancial Statements for the Year Endod 31 March 2024
S Exp￿IdI￿r• *)n eharltsbkn xtlvlli
Tol•l
2024
Total
2023
Unrn•trlct•d R••trlcl•d
DCC Core Grant
VKts'm Care Ne￿fjrk
Healthwatch
Quk154Kid8
Action For Chiklr•n
A￿e$S To Just
Carers Project
DASWACIAB
I￿￿rne maximlsat￿n
ovsehold Svpwt Fund
A¢Jditional Chik4Mn$'
Additional supwt
500.000
400,000
25,OC
109.864
74.0fj6
50.01)0
14.672
23.784
46,71)0
41,500
113.0
80.000
60.000
113,000
80,000
60,000
24.3C*J
46.700
24,￿)0
48,700
25.01)0
25.000
6.209
6.209
325.e64
A¢tbvtty
undprtak•n Grant lundln9 A¢tl¥lty ¥upport
dlrnctly
of •ctl¥lty
Totsl
•X￿ndItUf*
Grant lundiro local CAB
br8nch•s
812287
856 873
Totsl for 2024
812287
856 873
T¢)lal lor 2023
In¢luded in the expendrture analysed above. there are wvemarr£ costs of £15.90512023 . £14,93n
i¢h r¢l*• dire¢Vy to ¢haIl￿b* aCtsvit*s See note 6 for fvrther delails.
Page 16

CAB Devon
Notss to the Financial Ststements for the Year Ended 31 March 2024
6 Analy41• of gov•rnanc• and Support costs
Support •llocat•(I to charitabl• a¢￿¥111
Admlnlstratl¢)n Totsl
fvnd•
8•8fj8 of
*IIo¢*iion
Grant making to
k)cal Crtvzens
Advth br•nch•# Dir0(#
Totsl for 2024
584
25.075
3.022
Totsl for 2023
14.937
1846 25 592
G0￿m￿n¢• ¢o•i•
Unmtrlct•d Totsl lund•
Funds
Independent examlnef f••$
ExaminatK)n of th• finanual •l•t•mert8
Trustees remunefabon and expon•es
Legal & Congultancy fees
D•pr•ty¥ti¢n. •morbsalW WKI other wmilar vJgts
Total lor 2024
1.200
11
14.691
14,694
1S.905
15,905
Tot•1 for 2023
14.937
14.937
7 Grnnt4n•klng
Anafy•l• of gr•nt•
Grnnts to In•titulloM
2024
2023
An1￿1$
Lo¢al crt￿￿5 Adwce Branches in t)evon
Project partnersh'ps & conwhary lotherl
812.287
759,794
Tot•1 fvnd•
812.287
P•3e 17

CAB Devon
Notes to the Flnanclal Statements for the Year Ended 31 March 2024
4 TnMt•M Y•mun•ratSon and •xp••)
No tw8tee8 we reimburved expenses in yaw.
No trustees. nor any persons connected them, ha¥• recei¥ed any r￿nu￿ra￿an from the charfty
during Ihe year
No tru8te•s hèv* I￿1¥1￿ •ny other bw*fft5 frryn the d￿rv￿ the yew
9 8t•ff co•1•
The aggfegate payToII coots as folchvs..
2024
2023
Stsff eo•ts durlng th• y••r w•r•:
Wages and salaries
SocKal secunty co$t$
Pension costs
24,18S
8,883
756
Th• monlhly ov¢r¥oe number of per￿￿¥ lirKILvJiry Jenw)r MI￿9¢m?nt team) •mployed by the charity
durfng th• ￿ar •xpr•wd a$ bj1￿￿'m0 •wY¥W*nts was 0$ IC4b￿..
2024
2023
No
Ch•rit¥blts
112023. 11 of th• at#)ve •mF4oy••s path"pat•d in the C*fm•d Contrthrtk)n P•n8ion Schwn•8.
Conln'bution¥ to the ernpk>y•e pen•ion for the yew totalleo E89012023- £7581.
No emFAoyee received eThKJhJments of moTe than £60.000 during th? year.
The total emF4oyee Comwn￿tiQn ol the key m#ntyement per￿￿n￿ ofthe ch•rity w48 £25,07512023
£7.6191
10 Indopendont examln•rf• v•rnun•rallon
2024
2023
ExamknatKin of the fin￿da1 strt￿￿n1s
1,000
11 Toxolbon
The dwnty is a reg*ter¢d tharty and is theretse exempt from toxat*)n.
Page 18

CAB Devon
Notes to the Financial Statements for the Year Ended 31 March 2024
12 Tanglbl• fix•d M••ts
•qulpm•nt
Totsl
Al 1 Apnl 2023
Al 31 Mar¢h 2024
500
Ihpr•claiton
At 1 W"12023
Charge for IM y•ar
500
At 31 March 2024
N•t book v•lu•
At 31 March 2024
AI 31 •A4r¢h 2023
13 D•btorn
2024
2023
Prnpaym•ni8
Olhlr d•ttrs
434
8,788
4,447
14 fA•h and c••h •qulval•nts
2024
2023
C¥8h #t bank
15 Cr•dltorn: •mount• f•lllng du• f*lthln (bn• y••r
2024
2023
Tr8de uedit(
Acrrual¥
D•l•rrnd income
25.240
1.857
3,505
140
Page 19

CAB Devon
Notes to the Flnancial Statements for the Year Ended 31 March 2024
16 D•f•rr•d In¢om•
2024
2023
Delerred sncome at 1 Aw"12023
Resources deferred In the pe￿rt
Amounts released from prew￿5
6,755
D•l•rr•d uio)m• al y•ar •nd
17 Pen8lon and other ¥chem
D•fln•d Contrlbutlon p•Mlon Kh•m•
The charity operates a defined conln"butth pension •C￿M•. Th• pens￿￿ cost charge for th• yèar
repre3enlg contribut￿n9 payab￿ by the charty to the scheme and amounted to £89012023. £7561.
18 Fund•
Balanc• it I Incomlry R••ourc
Aprll 2023 Mour¢￿ •xp•nd•d
Balanc• •t 31
Tran•l•r• M•rch 2024
UnMtrlct•d fund•
G¢n•ral unr•$tricted
Devon County Council Cor•
Grant
65,232
240
131,2091
34,283
SOO,OC#) {500,0￿)
R••trl¢t•d fvnd•
Quids4Kid$
Hearthwalch
Act￿￿ For Child
Carèrs Proi•c¢
DASWACIABC
Hous•h¢4d Sw)port F￿￿
180.OLVJI
1113.0001
180.0001
124.3001
146.7001
113.000
24.3fyJ
46.7
Tolal r••trlthd lund•
325.e64
325.864
Totsl funds
825.904
856,873
34,263
Pag• 20

CAB Devon
Notes to Iho Financial Ststements for the Year Ended 31 March 2024
B•lanc• at 1 I￿Om￿ng R￿Q￿r¢
Balanco 4t 31
April 2022
•xpwKl8d Tr•n•t•rn •A#rch 2023
Unr••tricted lund•
G•n•ral yN•strthd
Devon CcMJnty c￿j￿41 Cor•
Grant
55,623
237
9,372
65,232
400.000 1400.OWI
Vith"m Care N•￿fjrk
Quids4K
HeaAhwat¢h
A¢Aion For Children
CaTerg Project
Access For Jusbc•
DASWACIABC
Incom• Maximisabon
Household Supwt Fund
25.000
80.0
109.864
50.000
24.299
16.922
46.700
41.500
673
125.0001
174.0661
1109.6641
{50,0001
123.784)
{14.6721
{46,700}
{41,Sl)O)
15,9341
15151
12,2501
873
Totsl rn•trlet•d fund•
394.758
385.386
Total fund•
ring the year rn*ricted fvrwjj were iTrrNlerred to r••w¥￿. The trarrdfer 18 on the ba81$
th•1 rondibtsn$ ￿lating to c•rtan grants h•w b8•n •ab"sfwd •rKI tr•n$f•r r•m8•nts a ￿tribut
towards the supp)rt costs ol the tharty.
Pay• 21

CAB Devon
Notes to the Financial Ststoments lor tho Year Endod 31 March 2024
Unrnstrlct•d Fund•
Dovon County Councll Cor• Grant- funding rec•N¢d to provid• 9*n¢rnli* ath'¢e Vthvk in line *ith
the airns and objectives of the charty.
R••trlct•d Fund•
Sds 4 Kld8 . a ¢￿traCtual arfan9•m•nt wilh D•von Cwnty Couwl thffjugh Cibzens Advice Devon
to provide an incilme maximisabon aefvtt for lamih.es wth disabknd ehildmn.
D•¥on Advlc• S•r¥ScM lor Workthy Ag• C•r•rn {OASWACI- by De4t)n Cwnty Cc4Jndl
through cth.zens Advtt Oevon to wowde an adv￿ for wtykiNJ •w ¢OTers.
H•althwatch Owon. 4 grani lffjm Cito•n¥ Devon toemploy * Champion to a￿01
d*nts in need.
Aetlon lor Chlldr•n- a 9ranl reoi¥ed to provide ad¥i¢e ts users of ChiKl¥en's Centfes in Devon. The
Service can provide a fr•0 b•n•fft cheth, hèlp daiming ban*ffts and 9N• gUKIon￿ ￿ financaal
managemerrt It can also help parents WKIerst￿d how getbng a Job or changing IM thrs tMy work
would affed their income and t)wffts.
Car•r• ProJ•ct . fvnd￿g provthd by D•von Car•rn through C6tr•n8 Ad¥k• D•vth) to k¥ovid• •n
in¢orne m8xirnis•tion 9er¥ice Ow'$ c•r•r•.
rAr•rn 8upport. this ig an extension ofth• DASWAC ¢￿tract pathlarty Cowld p•fid•mlc
to rneet an Ath'ce on eeneffts i*allery PToieia to Carers and throu￿ them the clients Ihey
Hou••hold support Fund- DepartmentofWth* 8nd Pens￿9 fiJnds re¢*Ned Ihrough Oevon County
Council lo suppcKt Ihose most In need ol help ￿th sffjnthcanlly n%ng Iivitvj CO811. This fund wai
¥Jteffically lor the di8tnbution of I￿￿ VOLKhws lor Oew on wepayment meters The CA fvnd•
the project were aCC￿mpan￿￿ by £200.000 for frJel V(￿Chern distftbLrted diredly to d￿nts through
Charis, • Ihird.p•rty W0￿¢T.
Vlctlm Car• N•iwork. a grant i•C•Ned to provkle emobonal and wactscal supp)rt seNrAry8 for wctkns
of trirn•
Acc•s• to Ju•tlc• . a projeet to Inu•￿ ac£e88 to 8peualist 18981 ad￿¢¥ arKI 8UPF4>1 to
people wbo donl qual¢fy for aid and canl affc¥d to pay for adwce from a 801th.
Ineom• M•xlmb*atlon - furnl¢d tlwcwh De¥￿ Cwnty Coufiol for c•rws fv11-year Covid supiKrt in
response to Inc￿$￿ d•m*)d for &tsic• on •mploym•nt and hnefts (corers irKom?
maximisaticffil.
Page 22

CAB Devon
Notes to the Financial Statements for the Year Ended 31 March 2024
19 Anatylh of ng1 ••••ts betwg•n fund•
Unr•strl¢tod
funds
G•n•rnl
Totsl funth •t
31 March
2024
Re•trlct•d
fvnd•
Tangible fixed ass•ts
Curr•nl a¥sels
Curr•nt liabi1rt*8
61,360
27,09
61,360
27.097
Totsl n•t ••••t•
34.263
Totsl fvnth it
31 March
2023
lund
G•Mrnl
R••trb¢t•d
nd•
Tangl￿6 fix•t1 a81•ts
CuThent a$3etg
Current habilrtl•s
68,877
3.645
Total n•t ass•ts
65,232
20 R•l•t•d p•rty tr•nM¢iioTh•
vrtre ￿ rel•ted party tr￿SaCt￿￿8 in th•
Page 23