STAFFORDSHIRE SOUTH WEST GITIZENS ADVICE BUREAU
(a company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS
For the Year Ended 31 March 2024
Company No. 8261002
STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
Charity No. 1150796
CONTENTS
Page
Trustees and Directors Report
4-13
Statement of Trustees and Directors Responsibilities
14-15
Audit Report
16-19
statement of Financial Activities
20
Balance Sheet
21
Cash Flow Statement
22
Notes to the Financial Statements
23-34

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
TRUSTEES, AND DIRECTORS, REPORT
For the Year Ended 31 March 2024
The Trustees (who are also directors of the charity for the purposes of the Companies Act)
present their report and audited financial statements for the year ended 31 March 2024.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the
Memorandum and Articles of Association, and Accounting and Reporting by Charities,.
Statement of Recommended Practice (SORP), applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland published in October 2019.
REFERENCE AND ADMINISTRATIVE INFORMATION
Charity number:
Company number.
1150796
8261002
Authorised & regulated by the Financial Conduct Authority FRN: 617752
Registered office:
1 a & 1 b St Mary's Place
Stafford
ST16 2AR
TrusteeslDirectors
The trustees who served during the period and up to the date of this report are set out below..
Mrs E Robinson (Chair)
Mr D Mee (Vice Chair)
Mr M Cumberlidge (Treasurer)
Mr M Wallbank (resigned October 2023)
Mr A Scales (resigned October 2023)
Mr P Weetman (resigned as Vice Chair October 2023)
Mr P Wilkinson
Mr J Preston
Mr J Davies
Mr W CLJrrie (Vice Chair)
Mr I Crawford (resigned October 2023)

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
Management team
J. Marker (CEO) (resigned June 2023)
C. Davis (CEO) (from June 2023)
L. Hitchcock (Head of Services)
T. Argent (Contracts & Partnerships Manager)
N. Hessar (Business Support Manager)
(resigned June 2023)
D. Stanton (Business Support Manager)
(from July 2023)
Bankers
Unity Trust Bank plc
Nine Brindley Place
Birmingham
B12HB
Independent Auditors
Dains Audit Limited
Suite 2, Albion House
2 Etruria Office Village
Forge Lane
Stoke-on-Trent
Staffordshire
ST15RQ

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
la company limited by guarantee)
TRUSTEES, AND DIRECTORS, REPORT
For the Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity was formed as a company limited by guarantee in October 2012 (Company
Number,. 8261002). The full name of the charity is Staffordshire South West Citizens Advice
Bureau and was registered with the Charity Commission in October 2012 (charity
Number.'110796). The Organisation has an operating name of Citizens Advice Staffordshire
South West (otherwise referred to as CASSW in these accounts). It is governed by its
Memorandum and Articles of Association.
Recruitment and appointment of trustees
The charity is governed through a trustee board. Trustees (Directors of the Charity) who have
held office during the year are listed on page 2. The Articles of Association provide for a
minimum of three and a maximum of twenty-five trustees. The trustees meet 4 times per year
with additional quarterly meetings for the sub-committees listed below.
Trustees are elected to the Board for a three-year period and are appointed by a resolution of
its members at an AGM. The board has powers to co-opt members who shall retire at the
following AGM and may offer themselves for re-election.
Citizens Advice appoints a representative who Is Invited to attend the Board as a non-voting
member.
The board is supported by a network of sub-committees, covering Finance and Resources,
Quality and Performance and a Board Executive group.
The trustees who have served during the year can be seen on page 2. None of the trustees
has any beneficial interest in the company. All of the trustees are members of the company
and guarantee to contribute £1 in the event of a winding up.
The organisation is coordinated from its main office at la and 1b St Mary's Place, Stafford,
having relocated from Eastgate Street, stafford in January 2024.
Trustee induction and training
New trustees undertake an induction on their legal obligations ullder charity and company law,
the content of tkie Memorandum and Articles of Association, the committee and decision-
making processes, the business plan and recent financial performance of the charity. They
also meet key employees and other trustees. Trustees are encouraged to attend appropriate
external training events where these will facilitate the understar)ding of their role.

STAFFORDSHIRE SOUTH WEST CITIZENS ADVIGE BUREAU
(a company limited by guarantee)
Organisation Structure
CASSW is a member of Citizens Advice, the operating name of the National Association of
Citizens Advice Bureaux, which provides a framework for standards of advice and casework
management as well as monitoring progress against these standards. Operating policies are
independently determined by the Board of Directors in order to fulfil its charitable objects and
comply with the national membership requirements.
The Chief Executive of the organisation has been appointed by the trustees to manage the
day-to-day operations of the charity. In addition, there is a Senior Management Team and
Service managers to support the Chief Executive. The organisation has an experienced team
of paid staff and volunteers who are key to the service offered by the charity. Decisions are
made by the trustee board in line with the Business Development Plan and are reviewed at
least annually.
The Senior Management Team meets regularly to review progress against targets and the
Charity's financial position and to discuss issues referred to them by the trustee board or the
Executive group. Reports and recommendations are then taken to the full board for approval,
and their implementation is organised by the chief executive and the staff team. There are
regular staff, volunteer meetings and management team meetings which ensure that progress
is being made against targets,
There is an Annual General Meeting, which involves the staff team, volunteers, trustee board,
members, and other stakeholders.

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
{a company limited by guarantee)
STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)
Pay and Remuneration of Key Management Personnel
The trustees consider that the board of trustees and the senior management team (SMT)
comprise the key management personnel of the charity, The charity's senior management
team are all paid in line with associated pay scales as used in the sector and, as with all paid
staff, salaries are reviewed annually. Any increases are approved by the trustee board. The
chief executive's salary is reviewed and approved by the trustee board separately but in line
with the policy set out above.
Key risks and Uncertainties
The trustees having had consideration to and are mindful of the risk factors for the charity
identify the following..
Securing funding remains a serious challenge not only to maintain but also to expand
our service. We understand that the next few years are critical for us in terms of our
sustainability and ultimately our long- term survival, the Trustees are taking this risk
very seriously and are responding accordingly.
The funding climate is not getting any easier, nor do we expect it to improve any time
soon
coupled with this demand for our service is increasing rneaning that we risk
being unable to carry on meeting our client's needs and experience reputational risk as
a result
In order that we can continue to deliver it is essential that we maintain our volunteer
base. We, along with many other Local Citizens Advice, are finding it harder to attract
suitable volunteers.
Trustees plans and strategies for managing these risks,
A fundraising strategy that helps the organisation to broaden our approach to income
generation, we are working towards building our unrestricted income to allow us to
create a cushion should we face further reduGtions in our funding levels.
set of SMART key performance indicators that help to monitor performance and
identify areas of concern and potential risks.
A clear Business Plan that identifies the service delivery and development for the next
three years with financial forecasting to support the organisations progress.
Factors that are likely to affect the financial performance or position in 2024125 and further
years..
As the service is reliant on core funding from Local authorities it is subject to volatile
and uncertain economic conditions.
Core funding is currently received from the Local Authority in the form of a grant, we
are anticipating a possible move towards a commissioning model in the form of a
contraGt in the future. Contracts generally provide a longEr-term offer than grants
(generally 3-5 years), and contracts will go out to open tender and there is therefore a
risk.
In 2024 there was a further reduction by one of ou r Local Authorities who have reduced
our core grant, which without contract funding to help subsidise our overhead costs, will
directly impact on the general service provision we can deliver to residents.

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
The political environment remains uncertain, the impact of key national developments is
still very much an 'unknown quantity, but has the potential to impact on our position.
Continued increased competition in an ever-changing voluntary sector marketplace
we know that the voluntary sector is becoming a much more competitive sector,
particularly as funding becomes ever harder ta access, as a result we are seeing
organisations diversifying their service offer and moving further towards our 'core
market,.
OBJECTIVES AND ACTIVITIES
Objects
The charity's purposes, as set out in the objects contained in the Company's Memorandum of
Association, are to promote any charitable purpose for the benefit of the whole cornmunity of
staffordshire (and beyond) ("the area of benefit") by the advancement of education, the
protection of health and the relief of poverty, sickness and distress.
The charity's objects are defined as above. Our aims are focused on-
To provide the advice people need for the problems they face, and
To imprc)ve the policies and practices that affect people's lives
Our service provides free, independent, confidential and impartial advice to everyone on their
rights and responsibilities. We value diversity, promote equality and challenge discrimination.
The charity has developed its own Mission Statement to reflect more accurately its purpose
and role..
to establish CASSL41 as a centre to provide a free, Gonfidential and impartial
seNice of advice, support, training, information and cciunsel for the public and for th8
implementation thereof '
Ensuring our work delivers our aims
We review our aims, objectives and activities each year. The annual review seeks to examine
our achievements and outcome. Together with the success of individual key projects and the
benefits that result from them. In carrying out the review we are ensuring that our aims,
objectives and activities are in line with our stated purpose.
Our main objectives for the year have been developing our service so that it really meets the
needs of the clients we are trying to support. Key activities have included:
Making sure our service delivery is cost effective and yet person centred.
Continually reviewing, and Improving where necessary, the quality of the advice we
deliver to all our clients.
DiversifyiNg our approach to funding to minimise the risks associated with holding
reduced funding streams
Continued partnership working with other organisations to help develop initiatives to
improve access to quality advice, information and support services.

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT
Our main activities and who we try to help are described below. All our charitable activities
focus on providing the advice people need for the problems they face and are undertaken
specifically to provide public benefit. The board of trustees have had due regard to the Charity
Commission guidance on public benefit and have complied with the duty in section 4 of the
Charities Act 2011.
ACHIEVEMENTS AND PERFORMANCE
Advice and Information Services
The main areas of charitable activity are..
the provision of general advice and information services
the provision of specialist advice and casework services in the debt, housing and
welfare benefits categories of social welfare law, and
Guidance on the new pension regulations.
In addition to the generalist advice service available CASSW also provided specialist
advice as follows:
A debt and welfare benefit casework service
A specialist service for clients with enduring mental health issues
A Housing options referral service across two districts
Staffordshire and Cheshire wide Pension wise service
A Victims Gateway service
A Help to Claim, Universal Credit service
Energy Advice projects
A specialist service for patients receiving support from NHS services
A specialist services for NHS staff employed by MPFT
CASSW delivers its services from five offices across Staffordshire and outreaches and venues
in neighbouring towns and Gounties in partnership with other LCA'S
Service Delivery review
Following the Covid Outbreak in 2019, the organisation conducted a full service review and
adopted a Hybrid working model for all staff and volunteers, This is reviewed each year to
ensure that we are still meeting client needs, ensure that all client groups can access the
service, and to ensure Ihat all groups are achieving good outcomes.
We continue to offer face to face services where needed.
The extension of digital services has continued to develop and are now an Integral part of our
service model.

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
All staff and volunteers are equipped to work both from the offices, outreaches and home,
enabling flexibility for both stafflvolunteers and clients. This flexibility means that clients can
choose an access route to services that best suits them and also arrange appointments that fit
better with worklhomelcaring commitments.
The Trustee Board and Senior Management Team were committed to retaining a local service
presence across all three local authority areas, but were also very conscious of the increasing
premises and overhead costs and impact on the budget. Large, costly offices would no longer
be necessary under a hybrid working model and premises savings could be used to develop
digital and front line services.
The Trustee Board and Senior Management Team therefore revised its Business plan in light
of the new landscape and seNice model. An updated three year plan was launched in 2021
setting out a new future service delivery plan that included the relocation of some of our
offices into smaller shared spaces and the re-establishment of more outreach sites to create
more flexible access far residents across the three local authority areas that CASSW cover. A
move to smaller office premises in Stafford took place in early 2024. The plan has been
reviewed annually,
CASSW reserves are in a strong position with no indication of any threats to our income or
business model so far, but are aware that the changed landscape, the move to more digital
services and the recommissioning of some of our major contracts mean that we need to be
proactive in our developments to retain our position of remaining a strong competitor for future
funding.
CASSW embraces the change in service access and is working closely with funders, partners,
staff, volunteers and our clients to develop a continued service meeting need and supporting
the community in this very challenging and changing environment.
Contribution of Volunteers and Paid Staff
The charity success could not have been achieved without the hard work 2nd dedication of
volunteers and staff. The trustee board and senior management team recognise the
tremendous contribution made by the charity's volunteers in advising the public and
administering the service without which the service could not operate. Throughout 2023124 the
service employed 46 paid staff and 38 volunteers delivering some 14 projects including the
core service.
Volunteers represent the indispensable core of the seNice for without them, there would not
be a Citizens Advice service. Over the last year volunteers have contributed, on average, 242
hours per week. This may be expressed as an annualised value of £363,309. However, their
value is inadequately expressed in monetary terms.
The difference that Citizens Advice volunteering makes to volunteers, local offices and other
key stakeholders (such as the NHS and economy) in the following three arenas:
volunteering time
skills development and employability. and
the health and wellbeing of volunteers.

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
Indeed, volunteers bring many skills to the service and very often the experience gained helps
individuals return to full employment. We have actively sought to recruit new volunteers and
Increase the volunteering opportunities that we can offer, This has been successful and we
are currently training new groups of volunteers.
Who used and benefited from our services?
During the reporting year l 0,056 clients benefited from the services of CASSW generating
47,680 issues. We support people on any issue that they may face however our most
common enquiry areas are benefits, (including Universal Credit), debt and financial services
and capability.
In total the service was presented with £10,238,137 worth of debt, rescheduling or reducing
the debts to make peoples, lives rnore sustainable. The service generated a total of
£9,968,358 in additional income for its clients, primarily through our income maximisation
work.
Clients continue to present with multiple problems and on average clients are presenting with
issues each. On average clients are presenting 3 times each before their issues are
resolved, 39,101 activities were recorded.
Factors Affecting the Achievement of Objectives
Maintaining sufficient funding to continue delivering the service remains a continual challenge.
We are making sure that we explore alternative fundraising and continue to diversify our
approach to ensure we are delivering the most cost-effective service we possibly can. This
isn't about simply cutting costs., it is about delivering a service that genuinely meets clients,
needs to make us as cost effective as possible.
The complexity of the issues that clients are facing, and the additional challenges that clients
are experiencing, places additional demands on the service. The support networks that were
previously in place for people are changing and we are asked to offer support that falls outside
the remit of direct advice. Where people are vulnerable, it is essential that we offer support in
a person-centred way and whilst necessary this can be resource intensive.
10

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
{a company limited by guarantee)
FINANCIAL REVIEW
The availability of funding in the charity sector remains difficult a rapidly changing and
challenging environment. The charity is focused on providing added value to Its funders from a
base of sound financial management and ensuring that our services remain relevant to the
strategic objectives of stakeholders at local and national level.
The charity is working hard to deliver a cost-effective service that genuinely meets the needs
of our clients.
In the reporting period, the charity had a surplus of £43,622 (2022123.. £63,446) from a total
income of £1 ,380,377 (2022123. £1,298,934) and expenditure of £1,336,755 {2022123.'
£1,235,487).
Principal Fundlng Sources
Project specific funding was received from the Money and Pension service (MAPS) for the
Money Advice and Pension wise services, Staffordshire Police & Crime Commissioners office
(OPCC) to support victims of crime, the Henry Smith Charity helping people with enduring
mental health issues, and The Department for Work and Pensions (DWP) to deliver support
for those claiming Universal Credit.
Although project income has remained stable during the year, we are aware that this is
changing following the Covid pandemic and the current difficult economic environment and the
government and thus our main funders will need to balance the costs arising from the cost of
living crisis, inflation and rising interest rates alongside the changing needs across society.
Recommissioning of some of our main income streams is ongoing, primarily Government
funding of services such as Debt, Universal Credit and Pension wise are being reviewed with
a view to making financial savings whilst still retaining national service delivery.
Digital services are deemed to be cheaper and more cost effective, thus increasing
Gompetition across the open market.
CASSW were successful in retaining both the MAPS debt and DWP Help to Claim service, but
both will be recommissioned again over the next two years as the Government endeavours to
find a comprehensive, but cost effective model,
Our Pension wise service, currently extended, will asso be recommissioned, so (he
organisation rnust stay alert and work proactively to ensure our service model can be
competitive in future recommissioning rounds
CASSW believes that the need for services such as aurs will be in even more demand going
forward and we feel that although this has been recognised by fullders, the development aiid
success of the digital service platform will lead to a different service specification in the move
to save costs.

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
{a company limited by guarantee)
Investment Policy
As required in its Memorandum, paragraph 4.17, in furtheranco of its objects, and for no other
purposes, the Company has the power to Invest or deposit funds in any lawful manner (but to
invest only after obtaining professional advice and having regard to the suitability of
investments and the need for diversification).
Reserves Policy
CASSW is required to ensure that free monies are available in each financial year to meet any
reasonably foreseeable contingency. The trustees consider that it would be prudent to set
aside an amount equivalent to three months, operating expenditure. The value of this will be
calculated using an average of 3 months running costs based on the current annual budget.
This is reviewed on an annual basis. The total available reserves at the end of this financial
year stand at £730,120 and the net current assets of £684,453 give a sufficient safety net to
ensure the continuation of the organisation into the future.
Going Concern
After making further appropriate enquiries, the Trustees have a reasonable expectation that
the company has adequate resources to continue in operational existence for the foreseeable
future. For this reason, they continue to adopt the going concern basis in preparing the
financial statements.
FUTURE PLANS
Developing a sustainable service that meets the needs of our clients remains a priority of the
trustee board. The charity will build on the work completed in the previous financial year to
develop diversified funding streams to increase our sustainability and enable us to build a
diverse service that is responsive to client needs.
The revised Business plan outlines a plan that sees the reduction in its five offices and a move
to relocate its front line delivery sites to shared premises with partners, outreach venues and
an introduction of remote access points. Th￿S will help us to not only retain our local footprint
but also to extend it and deliver more flexible services.
Outreach services and shared premises have also been identified and the successful
relocation of our South Staffs office into the new South Staffordshire Council Hub, has
provided us with a good model of how well this relocation can work.
The move to a Hybrid working model for staff ar)d volunteers has also proved successful.
We have worked closely with staff and volunteers, partners, stakeholders and funders to
ensure that such a model would support their ideas and plans and protect loss of revenue
streams.
We are also piloting the addition of remote video conferencing for clients which will add to the
physical face to face service and we will retain and develop our digital service offer.
12

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
The plan is an ambitious plan and will take time to achieve. However, in consultation with
partners, clients, stakeholders and funders, this is a model that is being developed by many
organisations and it is therefore important to be proactive in helping to develop and implement
such a model collectively for the benefit af our clients across the communities. Now in its third
year we are starting to identify the benefits of the new plan and more importantly can see that
our clients are also adapting to a new model, with client numbers increasing and new client
groups accessing the service.
We believe that our position, credibility and our commitment will help us to fully achieve this
new service strategy and help us to retain a service that meets demand, supports our clients
and continues to provide essential services,
The charity will continue to work to ensure that it delivers a cost-effective service, meaning
that we are not only offering value for money to our existing funders but that we have a viable
offer, whilst never compromising on the high-quality seNice that our clients expect and
deserve,
Having reviewed the risks the charity is facing, the trustees are satisfied that CASSW is in a
relatively strong position, although acknowledging that competition for contracts is strong and
the loss of contracts can have a widespread impact across the organisation. With this in mind,
the board recognises the need to he in a strong viable position to PLJrsue appropriate contracts
and have adequate contingency measures in place, with risks carefully monitored.
During the year 2024125 we will continue to improve our internal monitoring mechanisrns
ensuring that we have a clear understanding of each element of the service, the benefits of
that are many- we can ensure that we are achieving as much as we can possibly achieve and
delivering an excellent service to our clients and our funders, and we can also understand our
business offer and can market our service accordingly.
The annual report was approved by the trustees of the charity on
signed on its behalf by;
2yid/.".t.......... and
GL£
Elaine Robinson
Chair
13

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
STATEMENT OF TRUSTEES, AND DIRECTORS, RESPONSIBILITIES
The trustees and directors are responsible for preparing the Annual Report and the financial
statements for the year ended 31 March 2024 in accordance with applicable law and regulations.
Company and charity law require the trLtstees and directors to prepare financial statements for each
financial year, Under that law, the directors have eleGted to prepare the financial statements in
accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom
Accounting Standards and applicable law). Company law requires that the trustees and directors must
not approve the financial statements unless they give a true and fair view of the state of affairs of the
company and of the surplus or deficit of the charitable company for that period. In preparing those
financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently-
make judgements and estimates that are reasonable and prudent"
state whether applicable accounting standards have been followed subject to any material
departures disclosed and explored in the financial statements-
d. prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charitable company will continue in business.,
e, that the trustees and directors are responsible for keeping adequate accounting records that
are sufficient to show and explain the company's transactions and disclose with reasonable
accuracy at any time the financial position of the charity and that enables them to ensure that
the financial stat8ments comply with the Companies Act",
f. that the trL(Stees and directors are responsible for safeguarding the assets of the charity and
hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities,. and that, where appropriate the trustees and directors are responsible for the
maintenance and integrity of the corporate and finanGial information included on the charity's
website.
statement as to disclosure to our auditors
In so far as the trustees are aware at the time of approving our trustees, annual report..
There is no relevant information, being Information needed by the auditor in connection
with preparing their report, of which the charity s auditor is unaware, and
The trustees, having made enquires of fellow directors and the charity's auditor that
they ought to have individually taken, have each taken all steps that helshe is obliged to
take as a director in order lo make themselves aware of any relevant audit information
and ta establish that the auditor is aware of that information.
14

'STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
Auditors
The auditors, Dains Audit Limited, have been appointed in accordance with section 445 of the
Companies Act 2006.
reparing this report, the Trustees have taken advantage of the small company's exemptions
'ded by section 415
the Companies Act 2006.
.. ¥. / C￿. /..z¢...and signed on its behalf by..
pro
App
ove
th
of the charity on
David Mee (Tru
Date.
2}fr/lc)/£*,.......
15

'STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
la conipany limited by guarantee)
INDEPENDENT AUDITORS, REPORT TO THE NtEMBERS OF STAFFORDSHIRE SOUTH WEST
CITIZENS ADVICE BUREAU
(A company limited by guarantee)
Opinion
We have audited the financial statements of Staffordshire South West Citizens Advice Bureau (the
'charitable company,) for the year ended 31 March 2024 which comprise the Statement of Financial
Activities, Balance Sheet, Cash Flow Staternent and notes to thé financial statements, including
significant accounting policies. The finanGial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting
standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United
Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements.
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024, and
of its incoming resources and application of resources, including its income and expenditure, for
the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice,. and
have been prepared accordance with the requirements of the Cornpanies Act 2006.
Basis for opinion
We Gonducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UKI) and
applicable law. Our responsibilities under those standards are further described in Ihe Auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of the
charitable company in accordance with the ethical requirements that are relevant to our audit of the
financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other
ethical responsibilities in accordance with these requirements. We believe that the audit evidence we
have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
I n auditing the financial statements, we have concluded that the trustees, use of the going concem basis
of accounting in the preparation of the financial staternents is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the charitable
company's ability to continue as a going concern for a period of at least twelve ry)onths from when the
financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant sections of this report.
other information
The other information comprises the information included in the trustees annual report, other than the
financial statements and our auditor's report thereon. The trustees are responsible for the other
information contained within the annual report. Our opinion on the financial statements does not cover
the other information and, except to the extent otherwise explicitly stated in our report, we do not
express any form of as8urance conclusion thereon. Our responsibility is to read the other information
and, in doing so, coiisider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the course of the audit or otherwise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether this gives rise to a material misstatement in the financial statements
themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
16

'STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF STAFFORDSHIRE SOUTH WEST
CITIZENS ADVICE BUREAU (CONTINUED)
(A company limited by guarantee)
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit .
the information given in the trustees, report for the financial year for which the financial
statements are prepared is Gonsistent with the financial statements-, and
the trustees report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment
obtained in the course of the audit, we have not ideritified material misstatements in the trustees
report.
We have nothing to report in respect of the following matters in reSatior) to which the Companies Act
2006 requires us to report to you if. in our opinion.
adequate accounting records have not been kept, or returns adequate for our audit have not
been received from branches not visited by us. or
the financial statements are not iri agreement wlth the accounting records and returns" or
certain disclosures of directors, rernuneration specified by law are not made. or
we have not received all the information and explanations we require for our audit. or
the trustees were not entitled to prepare the financial statements in accordance with the small
companies, regirne and take advantage of the small companies, exemptions in preparing the
requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement set out on page 14, the trustees (who
are also the directors of the charitable company for the purposes of company law) are responsible for
the preparation af the financial statements and for being satisfied that they give a true and fair view,
and for such internal control as the trustees determine is ngcessary to enable the preparation of
financial statements that are free from malerial misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable
company's ability to continue as a going concern, disclosing, as applicable, matters related to going
concern and using the going concern basis of accounting unless the trustees either intend to liquidate
the charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an Auditors, report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that
an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it
exists, Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influenGe the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with12ws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below.
17

"STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
la company limlted by guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF STAFFORDSHIRE SOUTH WEST
CITIZENS ADVICE BUREAU (CONTINUED)
(A company limited by guarantee)
Qur approach to identifying and assessing the risks of material misstatement in respect of
irregularities, including fraud and non-compliance with laws and regulations, was as follows..
the senior statutory auditor ensured that the engagement team collectively had the
appropriate competence, capabilities and skills to identify or recognise non-compliance
with applicable laws and regulations.,
we identified the laws and regulations applicable to the charitab5e company through
discussions with directors and other rllanagement, and from our commerclal
knowledge and experience of the sector.,
we focused on specific laws and regulations which we considered may have a direct material
effect on the financial statements or the operations of the charitable company,
including the financial reporting legislation, Companies Act 2006, Charities Act 2022,
taxation legislation, anti-bribery, employment, and environmental and health and safety
leg islation.,
we assessed the extent of compliance with the laws and regulations identified above through
making enquiries of management and inspecting legal correspondenGe,' and
identified laws and regulations were Gommunicated within the audit team regularly and
the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the charitable company's financial statements to material
misstatement, including obtaining an understanding of how fraud might occur, by".
making enquiries of management as to where they considered there was susceptibility
to fraud, their knowledge of actua1, suspected and alleged fraud., and
considering the internal controls in place to mitigate risks of fraud and non-compliance
with laws and regulations.
To address the risk of fraud through management bias and override of contmls, we:
performed analytical procedures to identify any unusual or unexpected relationships-
tested journal entries to identify unusual transactions.
assessed whether judgements and assurnptions made in determining the accounting
estimates set out in Note 2 were indicative of potential bias., and
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed
procedures which included, but were not limited to..
agreeing financial statement disclosures to underlying supporting documentation.
reading the rninutes of meetings of those Gharged with governance"
enquiring of management as to actual and potential litigation and claims., and
reviewing correspondence with HMRC, relevant regulators and the charitable company's legal
advisors.
18

'STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
la company limited by guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF STAFFORDSHIRE SOUTH WEST
CITIZENS ADVICE BUREAU {CONTINUED>
IA company limited by guarantee)
Because of the inherent limitations of an audit, there is a risk that we will not detect all irreg ularities
iricluding those leading to a material misstatement in the financial statements or non-compliance with
regulation. This risk increases the more that compliance with a law or regulation is removed from the
events and transactions reflected in the financial statements, as we will be less likely to become aware
of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud
rather than error, as fraud involves intentional concealment, forgery, collusion, omission or
misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at.. www,frc.org.uklauditorsresponsibilities. This description
forms part of our Auditors, report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with
Chapter 3 of Part 16 Df the Companies Act 2006. Our audit work has been undertaken so that we
might state to the charitable company's members those matters we are required to state to them in an
auditor's report and foi no other purpose. To the fullest extent perrllitted by law, we do not accept or
assume responsibility to anyone other than the charitable company and the charitable company's
members as a body, for our audit work, for this report, or for the opinions we have formed.
Sirnon Hawkins (Senior Statutory Auditor)
For and behalf of
Dains Audlt Limited
Statutory Auditor Chartered Accountants
Suite 2, Albion House
2 Etruri8 Office Village
Forge Lane
stoke on Trent
Staffordshire
STI 5RQ
Date....
19

'STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
la company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
Including income and expenditure account
For the year ended 31 March 2024
Notes Unrestricted Restricted Total 2024 Unrestricted
Funds £
Funds £
Funds £
Restricted
Funds £
Total 2023
Income from.
Donations and legacies
Charitable activities
Generaled funds
Investments
Other
426
464,787
1,249
1,675
812.902 1,377,689
32
4S1,461
32
1,2g8,115
836,654
1,Q13
1,013
53
733
53
733
Total income
466,226
914,151
1,38Q,377
462,279
836.654
1,298,g34
Expenditure on:
Raising funds
Charitable acttvilies
414,159
922,596 1,336,755
464,382
771,105
1,235,487
Total expenditure
414,159
922.596
1,236,755
464,382
771,105
1,235,487
Net incomel{expenditure}
before transfers
52,067
(8,445)
43,622
12.1041
65,550
63,446
Transfers between funds
13
(21,900)
21,900
24,649
(24.649)
Net movement in funds
30,167
13,455
43.622
22,545
40,901
63,446
Reconclliation of funds:
Total funds blf
13
8OS,764
79,735
686,499
584,219
38,834
623,053
Total funds clf
838,931
S3,190
730,121
606,764
79,735
686.499
The statement of financi21 activities include5 all gains and losses in the year, All income and eypenditure derive from
continuing activities.
The notes on pages 23 to 34 form part of these financial statements.
20

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
BALANCE SHEET
As at 31 March 2024
Charity number.
1150796
Company number: 8261002
2024
2023
Notes
Fixed assets
Tangible assets
10
45,668
Current assets
Work in progress
Debtors
Cash at bank and in hand
11
94,039
675,656
51,072
789,516
769,695
820,588
Liabilities
Creditors.. amounts falling due
within one year
12
{85,242)
{134,089)
Net current assets
684,453
686,499
creditors.. amounts falling due
after more than one year
Provision for liabilities
Total net assets
730,121
686,499
Funds of the charity
Unrestricted funds - general
Designated funds
RestriGted funds
13
543,508
g3,423
93,189
513,341
93,423
7S,735
13
Total charlty funds
730,121
686,49g
These financial statements have been prepared in accordance with lhe provisions applicable to small companies
within Part 15 of the Companies AGt 2006,
For the financial year ended 31 MarGh 2024, the charily was subject to a statutory audit in accordanc8 Wlth the
Charities Act 2011 and Companles Act 2006 rela
g to srn811 companies.
The financial statements on pages 20 to 34
behalf by..
ere ap
ov
y the tru
Elaine Robinson
Trustee
David Mee
Trustee
The notes on pages 23 to 34 form part of Ihese financial statement5,
21

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
CASH FLOW STATEMENT
For the year ended 31 March 2024
Notes
2024
2023
Cash flows from operating activities:
Net cash provided by operating activities
{44,784)
go,842
Cash flows from inve5tSng activiti&s:
Interest income
Purchase of tsngible fixed assets
1,013
{50,089)
53
Net cash provided by investing activities
(49,076)
53
Increase l (decrease) in cash and cash equivalents in the reporting
period
Cash and cash equivalents at the beginning of the reporting period
(93,860)
90,894
769,516
678,622
Cash and cash equivalents at the end of the reporting period
675,656
769,516
Reconciliation of cash flows from operatlng activities
2024
2023
Net (expendilurelk income for the reporting period
Add.. Depreciation charge
Less: Interest income
Decreasellincreasel in debtors
Increase l{decreasel in Greditors
43,622
4,421
{1,013)
(53)
(42,967) (40,448)
(48,847)
67,896
63,446
Net cash provided by operating activities
{44,784)
90,842
Analysis of net dobt
At 1 April 2023
Cash flows
31 March 2024
Cash at bank and in hand
769,516
769,516
93,860
93,860
675,656
675,656
The notes on pages 23 to 34 form part of these financial statements.
22

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
Statutory Information
staffordshire South West Citizens Advice Bureau is a company limited by gL*arantee incorporated and domiciled in
England and Wales. The charity qualifies for section 60 exemption under the Companies Act 2006. The members
of the Charity are the Trustees named on page 2. The registered office is la & Ib St Mary's Place, Stafford,
Staffordshire, ST16 2AR.
Accounting Policies
Basis of preparation
The charity constitutes a public benefit enlity as defined by FRS 102. The financial statem8nts have been
prepared in accordance with Accounting and Reporting by Charities- Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard appliGable in United
Kingdom and Republic of Ireland (FRS102), the Charities Act 2022, the Companies Act 2006 and UK Generally
Accepted Accounting Practice.
Assets and liabilities are initially recognised at historical cost or Iransaction value unless otherwise stated in the
relevant accounling policy.
The finance statements are prepared on a going concern basis under the historical cost Gonvention, modified lo
include certain items at fair value. The finance statements are pres8nted in sferling which is the functional
currency of Ihe charity and round to the nearest £.
The significant accounting polici8s 8pplied in the preparation of thesg financial st81emenls ars set out below.
These policiss have been Gonsislently applied lo all years presented unless othenvise staled
Financial Instruments
The Charity only has finanGi21 assets and financial liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised at transaction value and subsequently measured at the present
value of future cash flows (amortised cost). Financi81 assets held at amortised cost comprise cash at bank and in
hand and debtors excluding prepayments,
Financial liabilities held at amortised cost comprise creditors excluding deferred income and taxation payable.
Financial liabilities that are provisions are held at fair value. No discounting has been applied on the basis that the
periods over which amounts will be 5ellled are such that any discounting would be imm2terial.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of
the general objectives of the company and which have not been designated for other purposes.
Designated funds are unreslricted funds earmarked by the trustees for particular purposes.
Reslrictecl funds are funds which are to be used in accordance with specific restrictions imposed by donors or
which have been raised by the company for particular purposes. The costs of raising and administering such
funds are charged against the specific fund. The aim and use of Gach restricted fund is set out in the notes to the
finanGial statements.
23

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
Income
All income is included in the statement of financial activities when the charity is entitled to the funds and the amount
can be measured with reasonable certainty. Income is deferred only when the charity has to fulfil conditions before
becoming entitled to it or where the donor has specified that the income is to be expended in a future period
Volunt2ry income is received by way of grants, donations and gifts, including gift aid income where applicable, and is
included in full in the statement of financial activities when receivable.
Donated seNices and facilities are included at the value to the charity where this can be quantified 2nd is material.
The value of services provided by volunteers has not been included in these accounts in accordance with the
Gharities SORP {FRS102).
Grant Income
Income from grants, where rel8led to perform8nce and specific deliverables, 8re accounted for when it is probable
thal the income will be received and the amount can be measured reliably and is not deferred.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the
company, this is narmally upon notific8tion of the interest paid or payable by the Bank.
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot
be fully recovered, alld is r8POrted as part of the expenditure to which it relates.
Expenditure on raising funds,, comprise the costs associated with attracting voluntary income,
Charitable expenditure comprises those costs illcurred by the chariiy in the delivery of its activities and senlices for its
beneficiaries. The primary functional activity of the charity is the giving of free and confidential advice to the public. It
includes both costs that can be allocated directly lo this activity and those costs of an indirect nature necessary to
support them.
Support costs includes all those overhead costs of office and bureau accommodation, utility services, and other
seNices and costs, which are in support of the activity. They also include those costs not associated with the other
two headings and includes costs of meeting the constitutional and statutory requirements of the charity, the audit fees
and costs linked to the strategic managemenl of the charity. They have been allocated to activity cost categories on a
basis conslstent with the use of resources.
Operating leases and hire purchase agreements
The charity classifies the lease of properly, printing and telecommunications equipment as operating leases,. the
title to the property and equipment remains with the lessor. Rental charges are charged on a straight-line basis
over the term of the lease.
Taxation
The charity is 8n exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass
the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore il meets the definition of a charitable
company for UK Corporation tax purposes.
24

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
2.10
Tangible fixed assets and depreciation
All assets costing more than £1,000 are capitalised.
Tangible fixed assets other than freehold land are st8ted at cosl less depreciation. Depreciation is provided at rates
calculated lo write off the cost less eslimaled residual value of each asset over its expected useful lrfe, as follows:
Property
Office equipment
Computer Equipment
Furniture & Fittings
Lease period
250/0 Straight line basis
33 % straight line b8SIS
15% slraight line basis
2.11
Debtors
Trade and other debtors are recognised at the settlement 2mounl due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.12 Cash at bank and In hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short m2turity of three
months or less from the date of acquisition or opening of the deposit or similar account.
2.13 Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that
will probably result in Ihe transfer of funds to a third party and the amount due to settle the obligation can be
measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after
allowing for any trade discounts due,
2.14
Penslons and retirement benefits
The charity operates a defined contribution scheme. The amount charged ta the statement of financial activities in
respect of pension costs and other post-ielirement benefits is the contributions payable in the year. Differences
between contributions payable In the year and conlributions paid are shown as either accruals or prepayments in the
balance sheet.
2.15 Going Concern
The Trustees believe they hav& adequate resources whlch will enable the charity to meet Its liabilities as they fall due
for the foreseeable future (minimum 12 monlhsl- For this reason, they continue to adopt Ik¥e going concern basis i
preparing the financial statements,
2.16 Critical accounting estImates and areas of Judgements
Estimates and judgements are conlinually valued and based on historical experience and other factors, including
exp8ctations of future events that are believed to be reasonable under the cirGumsl8nc2s.
Deferred income
Included wSthin other creditors is £41,552 (2023: £103,318) of deferred income. This income relates to contracts
Gompleted during the 31 March 2024 year. However, due to underspend rnanagement believe that the amount will
be recouped.
25

STAFFORDSHIRE SOUTH WEST CITIZENS ADVIGE BUREAU
{a company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
Donations and legaclès
Unrestricted £
Restriclttd £
Total 2024 £
Unreslrlcted £
Resldcied £
Total 2023
Donations and gifts
426
1,249
1,675
32
32
Income from ¢h3rilable activities
Grant and contract Income
Receivabl8 for GharitaL)le activities
Unrestricted
Restricted £
Total 2024
Unrestrlcted £
Reslricled
Total 2023
General Advicè,.
Cannock Chase Council
Slafford Borough Council
South Staffordshire District Council
Hedn&sford Town CouncAL
Ci112ens AdVI￿- other
Henry Smith Charil
Citizens Ad￿￿ Staffs North 8 Stoks IVGI
Fuel Bank
Midlands Partnership NHS Trust
Ghaiityworks Kickstart
Citizens Adv1¢$ West Mercla
The National Lottery Communlly Fund
124,916
60,000
31,974
5,000
8.168
124,916
100,070
31,974
5,000
8,168
59,300
149,393
153,666
60,000
43,000
1,000
12,959
153,666
90,053
43,000
1,000
12,959
58,700
112,636
40,617
82.500
15,083
40,070
30,053
59.300
31.125
58,700
118,268
112,636
40,617
22,500
15,083
45,000
so.000
105,000
60,000
23,681
3.539
23,681
75.000
71,461
464,787
217,715
682.502
461,461
148,753
610,213
Debt Advice..
Cliiz&ns Advice- Money Advic
119,459
119.459
146,671
146,671
Benefits Advice-.
Citizens Advice- Help to Clalrn
189,161
189,161
191,355
fj91,355
Pensions Guldance & F5nan¢lal
Capablllty..
Clb7ens Advice- Pension Wise
Cilizers Advice- Energy 8esl De81
354,992
28,645
354,992
28,645
316,969
27.571
316.06a
27,571
383,fj37
383,637
344,540
344,540
Other
Trust Fund Pawenls
2,930
2,930
5.336
5,336
Total income from charitable activities
464,787
912,902
1,377,689
461,461
836.654
1,298,116
26

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
{a cormpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
Investmènt income
Unreslri¢ted
Restricted £
Total 2024
Unreslrlcled
R$stricled
Tota5 2023
Inl8resl récelved
1.013
1.013
53
53
Expendlture on charitable 8cllvilles
Charitablè Activity
Unrestricted £
Restrlcted £
Total 2024 £ Unresliicled £
Reslrictecs £
Tolal 2023
Salaries, Employer's National
Insuyance & Pénsion cosls
Siaff & volunteer ¢osls
offi￿ costs
Premises cosis
Governance & L8gal Costs
Other costs
Subconlraclor p8yments
336,168
653,575
989,743
350.454
512,965
863,419
6,778
23,309
27,661
13,120
7,123
2,519
44.762
47.643
13.100
12.704
150,293
9,297
68,071
75,304
24,220
19,827
150,293
6,159
25,238
25,517
14,252
5,145
40,617
3,303
37,199
42.060
12,590
7,243
155.744
9.462
62,438
67,577
23.843
12,388
196,361
Totsl Expenditure on charitable
activities
414,159
922,596
1,336,755
464,382
771,105
1,235,487
Auditor's Remuneration
The fcillowing information relates to remuneration of auditors of lhe charity durtng the financial year.
2024
2023
Auditor's f8e
6,750
4,600
Trustees, and key management personnel remuneration and expenses
The total amount of employee benefits received by key management personnel is £154,730 (2023.. £1 S7,5701-
The charitable company considers its key management personnel compromise the management team as
descrlbed on page 3.
During the year no remuneration or benefits for services as a direGtorltrustee have been paid or were payable,
directly or indirectly, out of the funds of the charitable trust to any trustee or to any persan known lo be connected
with them.
During the year ended 31 March 2024, trustee expenses of £326 (2023.. £110) have been incurred by 1 trustee
(2023., 2 trustees).
27

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
{a company limlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
Employees
2024
2023
Full Time Equivalent
The average numbar of employees:
Permanent staff
Volunteers
46
38
43
39
2024
2023
Employment CDSts
Wages and salaries
Social securtty costs
Other p8nsion costs
908,410
62,985
18,349
787,245
60,414
15,760
989,743
863,4qg
No employee received remuneration amounting to more than £60,000 in the period {2023', none).
Pensions
CASSW has contributed £18,34g (2023: £15,760) lo the personal pension schemes of employees.
Contributions lotalling £3,874 (2023., £3,707) were payable to the fund at the balance sheet d8le.
28

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
10 Flxed Assets
Equlpment
Computer
Furniture &
Fittings
Property
Total
Cost
At 31 March 2023
Addilic>ns
6,758
15,213
5,089
8.549
4,525
45,000
35,043
50,089
At 31 March 2024
6,756
20,301
8,549
49,525
85,132
Depreciation
Al 31 March 2023
Charg8 for th& year
6,756
15,213
497
8,549
4,525
3,924
35,043
4,421
Al 31 March 2024
6,756
15,710
8,549
8,449
39,464
Net book value
At 31 March 2024
4,S91
41,076
45,668
At 31 M8rch 2023
Debtors
2024
2023
Accrued income l Other debtors
Prepayments
90,025
4.014
49,392
1.880
94,Q39
51,072
12
Creditors.. amounts falling du& within one year
2024
2023
Taxatlon and social security costs
Other creditors
Accruals
Nel Pay
Pension creditor
21,2g3
49,942
10,129
16,859
106,316
7,207
3,874
3,707
85.242
134.089
29

STAFFORDSHIRE SOUTH WEST CITIZENS ADVtCE BUREAU
{a company limitèd by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
13
Net Movement in funds- currentyear
Balance at
Net
31 March Incorne
2023
Net
Expenditure
Transfers
between
funds
Balance at
31 March
2024
Unrestricted funds
General FLJnds
513,341
52,067
(21,900)
543.508
Designaled Funds:
Buildings mainlenance
Staff protection
51,667
41,756
51,667
41,756
Total Designated Funds
93,423
93,423
Total Unrestricted Funds
606,764
52,067
{21,900}
636,931
Restricted funds
Energy Advice
CitA - ¥qelp to Claim
Henry Smith
MASDAP
MPFT Financial Wellbeing
CitA- Pensionwise
SBC Debt Project
Trust Funds
Adviceline
The National Lottery Community Fund
Energy Redress
(879)
{14,427)
(681)
879
14,427
51,185
50,484
397
(397)
10,628
(5,617)
(6,991)
5,009
6,991
14,212
3,732
3,661
566
10.155
17,873
4,298
10,155
5,370
5,370
Total Restricted funds
79,735
20,150
(28,595)
21,900
93,189
30

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
{a company Iimifed by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
13
Net Movement In funds - previous year
Balance at
Net
Net
21 March Income Expenditure
2022
Transfers
between
funds
Balance at
31 March
2023
Unrestricted funds
General Funds
490,796
(2,104)
24,649
513,341
Designated Funds:
Buildings maintenance
staff protection
51,667
41,756
51,667
41,756
Total Designated Funds
93,423
g3,423
Total UnrestrtGted Funds
584,219
(2,104)
24,649
606,764
Restricted funds
Energy Advice
GitA- Help to Claim
Henry Smith
MASDAP
MPFT Financial Wellbeing
CitA- Pensionwise
SBC Debt Project
Trust Funds
(2,540)
2,540
37,205
13,960
27,189
10,626
51,185
{27,189>
10,628
14,212
2,103
14,212
3,732
1,629
Total Restricted funds
38,834
68,090
(2,540)
(24,64g)
79,735
31

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
la company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
Fund Descriptlons
General Funds
These are the accumulated unrestricted funds of the charity.
Designated Funds
These fLfnds have been set aside out of the unrestricted funds by the trustees for specific purposes.
Suildings Maintenance - This fund is to meet future premises repairs, refurbishment and maintenance
costs.
staff Protection This fund is to ensure that adequate funds are available to pay staff any potential
redundancy entitlement.
Restricted Funds
MAS
Citizens Advice Staffordshire South West has a grant for delivery of the Govemments Money
Advice Service {DIAS), This service delivers specialist money advice and debt services.
Citizens Advlce - Pension Wise
Cit12ens Advice Staffordshire South West (CASSW) is a designated access point and centre for
delivery of the Governments Pension Wise Service. The grant contribution received covers staffing
costs and provision of accommodation for the external provider. CASSW identifies potential clients in
need of the senjice and provides the referral mechanism and accommodation for delivery of the
project.
Energy Advice / Energy Redress
A short-term project fund to deliver energy saving advice to people on low incomes and having
difficulty ma nag i ng their utility bills.
Henry Smlth
A specialist service for clients with enduring ment21 health illness, working in the community alongside
health professionals.
Citizens Advice - Help to Claim
The Help to claim service places advisers working in local Job Centres with DWP staff and assisting
clients making claims for Universal Credit.
Trust Funds
This fund is to facilitate the payment of grants from charitable organisations following applications
made by CASSW on behalf of clients.
MPFT
The service is to provide advice and support directly to people with enduring Mental health issues from
the Gommunities in Staffordshire via the Access Service within MPFT to support underpinning
challenges that are related to financial instability and challenges.
32

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
Adviceli'ne
National phone service providing generalist advice, aiming to resolve the issue at the first point of
contact, and only referring the client to their local office where the issue cannot be resolved on the first
contact.
National Lottery Community Fund
A grant towards the expansion of community services, to support people with the cost of living and
protect low-income households from rising costs,
33

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
14
Analysls of n&* assets between fundts
Unrestricted Restrlcled Designated Total
2024 £
Unrestricted Reslri¢led
Designaled
Toial
2023 £
Fund bglanc88 al 31 March
2024 are represenled by,,
Fixe(5 assets
Nel current assets
45.868
497,840
45,668
S84,453
93,189
93,423
513,341
79,735
93,423 686,499
Total
543,508
93,189
93,423 730,121
513,341
79,735
93,423
686,499
Commitments under operating leases
As at 31 March 2024, the company had commitments under non-cancellab18 operating leases as follows-
2024
2023
Within one year
Bebmeen iwo and five years
After five years
34,843
79,449
27,972
51,132
1%,OQO
114,292
90,104
16 Relatecl Parties & Trustees
TFiere were no related party transactions during the year.
Details of trustees remuneration and expenses can be found in note 7 of these financial statements.
17
Status
Staffordshire South West Citizens Advice Bureau is a charitable company limited by guarantee, therefore having
no share capital, incorporated in England and Wales. As at 31st March 2024 there were 8 trustees (2023 - 11).
Each trustee is obliued to contribute to the company a sum of £1 in the event of tlie company being wound up
whilst he or she is a trustee, or within 1 year after they cease to be a trustea.
34