STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS
For the Year Ended 31 March 2025
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
la company limited by guarantee)
TRUSTEES, AND DIRECTORS, REPORT
For the Year Ended 31 March 2025
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 2025.
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 Authorlty FRN. 617752
Registered office:
la & 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:
Mr W Currie (Chair)
Mrs E Robinson
Mr D Mee (Vice Chair)
Mr M Cumberlidge (Treasurer)
Mr P Wilkinson (resigned October 2024)
Mr J Preston
Mr J Davies
Mr P Weetman (resigned October 2024)
Mrs S Nicholls (appointed October 2024)
Mr R Halsall (appointed October 2024)
Mrs J Doran (appointed October 2024)
Mr S Bebbington (appointed October 2024)

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
Management team
C. Davis (CEO)
L. Hitchcock (Head of Services)
T, Argent (Contracts & Partnerships Manager)
D. Stanton (Business Support Manager)
H Stabler (General Advice Manager)
Bankers
Unity Trust Bank plc
Nine Brindley Place
Birmingham
BI 2HB
Independent Auditors
Dains Audtt Limited
Suite 2, Albion House
2 Etruria Office Village
Forge Lane
stoke-on-Trent
Staffordshire
ST15RQ

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee}
TRUSTEES, AND DIRECTORS. REPORT
For the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Gharity 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:1150796). 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-Gommittees, 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 1 a and 1 b St Mary's Place, Stafford.
Trustee induction and training
New trustees undertake an induction on their legal obligations under charity and company law,
the content of the 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 understanding of their role,

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
la company Iim(ted 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 poliGies are
ir)dependently 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 trL¢Stees to manage the
day-to-day operations of the charity. In addition, there is a Senior Management Team and
SeNice 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 2nd 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 BUREALI
(a company limited by guarantee)
STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)
Pay and Rémuneration 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
tearn 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 seNiCe. Vve 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 meaning 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.
Tiustees 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 reductions in our funding levels.
A 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 finanGial forecasting to support the organisations progress.
Factors that are likely to affect the financial performance or position in 2025126 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 Authorities in the form of grants. Local
Government reorganisation for Staffordshire as a result of Governmellt plans for
devolution will likely have an impact on the organisation. The six district and borough
local authorities in southern and mid Staffordshire have been exploring their options
and it is likely this will lead to a single tier government across Staffordshire and this is
likely to impact funding.
In 2025 the level of Local Authorities funding remained the same despite current
economic difficulties. Without contract funding to help subsidise our overhead costs,
this will directly impact on the general service provision we can deliver to residents.

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
la 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 mare competitive sector,
particularly as funding becomes ever harder to access, as a result we are seeing
organisations diversifying their service offer and moving further towards our 'core
market,.
We have seen a change to more regional funding for contracts and this makes it far
more competitive when searching for long term funded contracts.
The loss of the Pension Wise contract in March 2026 is likely to impact us going
fonmard.
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 improve 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 CASSW as a centre lo provide a free, confidenfial and impartial
service of advice, support, Iraining, information and counsel for the public and for the
implementatyon 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.

STAFFORDSHIRE SOUTH WEST CtTIZENS ADVICE BUREAU
(a company limited by guarantee)
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.
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 categoiies 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 off ices across Staffordshire and outreaches and venues
in neighbouring towns and counties in partnership with other LCA'S
Service Delivery review
The organisation has continued to adopt 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 all client groups are achieving good
outcomes.
We continue to offer face to face services at all sites.

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limlted by guarantee)
The extension of digital services has continued to develop and are now an integral part of our
service model.
All staff and volunteers are eqLtipped 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 Ihe 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 service model. The Business Plan sets out future service delivery
plans that include the relocation of some of our offices into smaller shared spaces and the re-
establishment of more outreach sites to create more flexible access for residents across the
three IoGal authority areas that CASSW cover. A move to smaller office premises in Stafford
took place in early 2024.The plan is reviewed annually.
CASSW reserves are in a strong position but with the changing local government landscape,
we are aware, that 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. We recognise the
need 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 service that meets the needs of and is supportive
of 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 and 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 2024125 the
service employed 46 paid staff and 40 volunteers delivering some 14 projects including the
core service.
Volunteers represent the indispensable core of the service for without them, there would not
be a Citizens Advice service. Over the last year volunteers have contributed, on average, 258
hours per week. This may be expressed as an annualised value of £291,110.
Citizens Advice volunteering makes a real difference to volunteers, local off ices and other key
stakeholders (such as Ihe NHS and economy) in the following three arenas:
volunteering time.,
skills development and employability,. and
the health and wellbeing of volunteers.
The value of this equates to £91,321 .

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
continue to recruit and train new groups of volunteers.
Who used and benefited from our services?
During the reporting year 17,497 clients benefited from the services of CASSW generating
60,606 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 £5,685,255 worth of debt, rescheduling or reducing the
debts to make peoples, lives more sustainable. The service generated a total of £15,352,945
in additional income for its clients, primarily through ou r income maximisation work. A total of
£32,695,903 of financial outcomes was achieved,
Clients continue to present with multiple problems and on average clients are presenting with
4 issues each, On average clients are presenting 3 times each before their issues are
resolved, 43,031 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 experiericing, 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
18 company limited by guarantee)
FINANCIAL REVIEW
The availability of funding in the charity sector remains difficult in 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 £150,559 (2023124.. £43,622) from a total
income of £1,498,665 (2023124. £1,380,377) and expenditure of £1,348,106 (2023124:
£1,336,755).
Principal Funding 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 due to the current difficult economic environment and the government and thus our
main funders will need to balance the costs arisir7g from the cost of living crisis, inflation and
rising interest rates alongside the changing needs across society.
Recommissiuning of some of our main inccme streams is ongoing, Government funding of
services for the MaPS Debt contract is currently under review and will be recommissioned
over the next two years. The Pension Wise service will end in March 2026, MaPS having
decided to take the service in-house with a view to making financial savings whilst still
retaining national service delivery.
CASSW have been successful in retaining the MAPS debt contract, The DWP Help to Claim
service is facing funding cuts and therefore uncertainty as the Government endeavours to find
a comprehensive, but cost effective model.
CASSW believes that the need for services such as ours will be in even more demand going
forward and we feel that although this has been recognised by funders, the development and
success of the digital service platform will lead to a different service specification in the niove
to save costs.

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
{a company limlted by guarantee)
Investment Policy
As required In its Memorandum, paragraph 4.17, in furtherance 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 £880,680 and the net current assets of £846,818 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 statetnents.
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 continues to outline 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 introdLJCtion of remote access points. This will help us to not only retain our
local footprint but also to extend it and deliver more flexible services.
OLltreach services and shared premises have also been identified and the successful
relocation of our SoL(th 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 and 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 currently piloting the development of a chatbot to improve access to services and with
the addition of remote video conferencing for clients 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 of our clients across the communities. We are starting
to see the benefits of the 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 Ihat we have a viable
offer, whilst never compromising on the high-quality service 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 be in a strong viable position to pursue appropriate Gontracts
and have adequate contingency measures in place, with risks carefully monitored.
During the year 2025126 we will continue to improve our internal monitoring mechanisms
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..
and
Wayne
Chair
13

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
STATEMENT OF TRUSTEES, AND DIRECTORS, RESPONSIBILITIES
The trustees and director8 are responsible for preparing the Annual Report and the financial
statements for the year ended 31 March 2025 in accordance wit# applicable law and regulations.
Company and charity law require the trLSStees and directors to prepare financial statements for each
financial year. Under that law, the directors have elected to prepare the financial statements in
accordance with United k(ingdom 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..
a. select suitable accounting policies and then apply them consistently,.
make judgements and estimates that are reasonable and prudent.
c. state whether applicable accounting standards have been followed subject to any materia
departures disclosed and explored in the financial staternents.,
d. prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charitable company will continue in business.,
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 sny time the
financial position of the charity and that enables them to ensure that the financial statements Gomply
with the Companies Act,.
The trustees and directors are responsible for safeguarding the assets of the charity and hence for
taking reasonable steps fDr the prevention and detection of fraud and other irregularities., and that,
where appropriate the trustees and directors are responsible for the maintenanGe and integrity of the
corporate and financial 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
lake as a director in order to make themselves aware of any relevant audit informalion
and to establish that the auditor is aware Df 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 485 of the
Companies Act 2006.
In preparing this report, the Trustees have taken advantage of the small company's exemptions
provided by section 415A of the Companies Act 2006.
ed by Ihe trustees of
e charity on
. and signed on its behalf by..
David Mee (Truste
15

'STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEIVIBERS 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
'Gharitable company,) for the year ended 31 March 2025 which comprise the Statement of Financial
Activities, Balance Sheet, Cash Flow Stalemenl and iiotes to the fiiiaiicial stateinents, including
significant accounting policies. The financial 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 2025, 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 in accordance with the requirements of the Compariies Act 2006.
Basis for oplnion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for tP)e 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
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis
of accounting in the preparation of the financial slaternents is appropriate,
Based on the work we have performed, we have not identified any material unc8rtainties 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 months 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 infomiation 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 assurance conclusion thereon. Our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
stalernents or our knowledge obtained in the course of the audit or otherwise appears to be materially
rnisstated, 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
isstatement 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
la 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 consistent with the financial statements., and
the trustees report has been prepared in accordance with applicable legal requirernerbts.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitab5e company and its environment
obtained in the course of the audit, we have not identified material misstatements in the trustees
report.
We have nothing to report in respect of the following matters in relation 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 br2nches not visited by us., or
the financial statements are not in agreement with the accounting records and returns- or
certain disclosures of directors, remuneration 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, regime 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 of 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 necessary to enable the preparation of
financial statements that are free from material misstalernent, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charilabl8
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 chaiitable 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 misstateinent, whelher 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. K¢isslatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulalions. We design
procedures in line with our responsibilities, outlined above, to detecl material misstatements in respect
of irregularities, including fraud, The extent to which our procedures are Gapable of detecting
irregularities, including fraud is detailed below..
17

"STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company Ilmlted by guarantee}
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF STAFFORDSHIRE SOUTH WEST
CITIZENS ADVICE BUREAU (CONTINUED)
(A company limited by guarantee)
Our 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 eng8gement 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 charitable company through
discussions with directors and other management, and from our commercial
knowledge and experience of the seclor,,
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 cornpany,
including the financial reporting legislation, Companies Act 2006, Charities Act 2022,
taxation legislation, anti-bribery, employment, and environrnental and heallh and safety
legislation.
we assessed the extent of compliance with the laws and regulations identified above through
rnaking enquiries of management and inspecting legal correspondence" and
identified laws and regulations were communicated within the audit team regularly and
the team remained alert to inslances of non-conipliance throughout the audit.
We assessed the susceptibility of the charitable company's financial statements to material
misstatement, including ot>taining an understanding of how fraud might occur, by:
making enquiries of Inanagement as to where they considered there was susceptibility
lo fraud, their knowledge of actual, 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 controls, we:
performed analytical procedures to identify any unusual or unexpecled relationships,,
tested journal entries to identify unusual transactions.,
assessed whether judgements and assumptions made in determining the accounting
estimates set out in Note 2 were indicative of potential bias., and
investigated the rationale behind signrficant or unusual transactions.
In response to the risk of irregularities ancl non-compliance with laws and regulations, we designed
procedures which included, but were not limited to..
agreeing financial statement disclosures lo underlying supporting documentation.,
reading the minutes of meetings of those charged with governance.
• enquiring of managemenl as to actual and potential litigation and claims., and
reviewing correspondence with HMRC, relevant regulators and the charitable company's legal
advisors.

'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)
(A company limited by guarantee)
Because of the inherent limitations of an audit, there is a risk that we will not detect all irreg ularities
including Ihose 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 transaclions 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 of the Companies AGt 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 for no other purpose. To the fullest extent permitted by law, we do not accept or
assume responsibility lo anyone other than the charitable cornpany and the charilable company's
members as a body, for our audit work, for this report, or for the opinions we have formed.
Simon Hawkins (Senior Statutory Auditor)
For and beha￿ of
Dains Audit Limited
Statutory Auditor Chartered Accountants
Suite 2, Albion House
2 Etruria Office Village
Forge Lane
Stoke on Trent
Staffordshire
STI 5RQ
3,10.1674
19

'STAFFORDSHIRE SOUTH WEST CTTIZENS ADVICE BUREAU
la company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
Including income and expenditure account
For the year ended 31 March 2025
Notes Unrestricted Restrlcted Total 2025 Unrestricted
Funds £
Funds £
Funds £
Restricted
Funds £
Total 2024
Income from:
Donations and legacies
Charitable activities
Inveslmenls
1,012
497,306
13,311
1,012
987,036 1,484,342
13,311
426
464,787
1.013
1,249
912,902
1,675
1,377,689
1,013
Total income
511,S29
987,036 1,498.665
466,226
914,151
1,380,377
Expenditure on:
Charitable activities
351.546
996,560 1,348,106
414,159
922,596
1,336,755
Total expenditure
351,546
996,560 1,348,10S
414,159
922,596
1,338,755
Net incomellexpenditure)
before transfers
160,083
19,5241
150,559
52,067
(8,445)
43,622
Transfers between funds
13
45,187
(45,1871
{21.900)
21,900
Net movement in funds
2D5,270
(54,7111
150,559
30,167
13,455
43,622
Reconciliation of funds:
Total funds blf
636,931
93,190
730,121
606,764
79,735
686,499
Total funds clf
842,201
38,479
880,680
636,931
93,1go
730,121
The statement of financial activities includes all gains and losses in the year. All income and expendilure derive from
continuing activities.
The notes on pages 2310 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 2025
Charity number:
Company number.
1150796
8261002
2025
2024
Notes
Fixed assets
Tangible assets
10
33,862
45,668
Current assets
Debtors
Cash at bank and in hand
11
51,391
871,655
94,039
675,656
923,046
769,695
Llabilities
Creditors. amounts falling due
within one year
12
(76,228)
185,242)
Net current assets
846,818
684,453
Creditors.. amounts falling due
after more than one year
Total net assets
860,680
730,121
Funds of the charity
Unrestricted funds- general
Designated funds
Restricted funds
13
748,778
93,423
38,479
543,508
93,423
93,189
13
Total charlty funds
880.680
730,121
These financial statements have been prepared in accordance with the provisions applicab5e to small companies
within Part 15 of the Companies Act 2006.
For the financial year ended 31 March 2025, the charity was subject to a statutory audit in accordance with the
Charities Act 2011 and Companies Act 2006 relating to small companies.
The financi
behalf b
t temenls on pages 2010 34 were
ved
y the trustees o
Wayne Curfie
Trustee
David Mee
Trijstee
The notes on pages 23 to 34 fomi part of these financial statements.
21

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
la company limited by guarantee>
CASH FLOW STATEMENT
For the year ended 31 March 2025
Notes
2025
2024
Cash flows from operatlng actlvities:
Net cash provided by operating activtties
182,688
144,7841
Cash flows from investing activitl85:
Interest income
Purchase of tangible fixed assets
13,311
1,013
150,0891
Net cash provided by investlng actlvities
13,311
(49,0761
Increase I Idecrease) in cash and cash equivalents in the reporting
period
Cash and cash equivalents at the beginning of the reporting period
195,999
(93,8601
675,656
769,586
Cash and cash equivalents at the end of the reporting perfod
871,655
675,656
Reconciliation of cash flows from operatlng activities
2025
2024
Net Income for the reporting period
Add.. Depreciation charge
Less.. Interest income
Decreasellincreasel in debtors
Increase Ildecreasel in creditors
150.559
43,622
11,806
4,421
113,311}
{1,0131
42,648
(42,967)
19,014} (48,847)
Net cash provided by operating activities
182,688
(44,784)
Analysis of net debt
At 1 April 2024
Cash flows
31 March 2025
Cash at bank and in hand
675,656
675,656
195,999
195,999
871,655
871,655
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 2025
statutory Information
Staffordshire South West Citizens Advice BureaLt is a company limited by guarantee inwrporaled 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 18 & Ib St Mary's Place, Stafford,
Staffordshire, ST16 2AR.
Accounting Policies
Basis of preparation
The charity constitules a public benefit entity as defined by FRS 102. The financial statements have been
prepared in accordance with Accounting and Reporting by Charilies.- Statement of Recommended PraGtice
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 applicable in United
Kingdom and Republic of Ireland {FRSt021, the Charities Act 2022, the Companies Act 2006 end UK Generally
Accepted Accounting PraGti¢e.
Assets and liabilities are initially recognised at historical cost or transaction value unless othe￿Ise stated in the
relevant accounting policy.
The finance statements are prepared on a going concem bas￿ under the hisloric81 Gost convention, modified to
include certain items al fair value. The finance statefftents £re presented in sterling which is the fvnclional
curr&nGy of thp cherity and round lo the nearest £.
The significant accounting poJiGres 8pplied in the preparation of these financial st8tements are set out below.
These policips have been consislenlly applied to all years presented unless othenvis8 stated
Financial Instruments
The Charity only has finanGial assets and financial liabilities of a kind th21 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 lamortised cost). Financial assets held al amortised cost comprise cash at bank 3nd in
hand and debtors excluding prepayments.
Financial liabilities held at amorlised cost comprise creditors excluding deferred Income and tsxation payable
Financial liabilities that are provisions are held al fair value. No discounting has been applied on the basis that the
periods over which amounts will be settled are such Ihat any discounting would be immaterial.
Fund accounting
General funds 2re 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 unrestricted funds earmarked by the trustees for particular purposes.
Restricted 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 purpose8. The costs of raising and adminislering such
f unds are charged against the speGific fund. The aim and use of each restricted fund is set out in the notes to the
financial statements.
23

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
la company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Income
All income is included in the statement of financial activities when the charity is entitled lo 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 io be expended in a future period
Voluntary income is received by way of grants, donations and gifts, including gift aid income where applicable, and is
included in full in the slalement of financial activities when receivable.
Donated servic8s and facilities are included at the value to the charity where this can be quantified and 15 mat@rial.
The value of services provided by volunteers has not been included in these accounts in accordance with the
Charitie5 SORP (FRS102)
Grant Income
Income from grants, where related lo performance and specific deliverables, are accounted for when itls prob8ble
that 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., thi5 is normally upon notification 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, and is reported as part of the expenditure to which il relates.
Expenditure on raising funds,. comprise the costs associated with attracting voluntary income.
Charitable expenditure comprises those costs incurred by the charity in the delivery of ils aclivilies and services for its
beneficiaries. The primary functional a¢t(vity of the charity is the giving of free and confi'dential advice to the public.11
includes both costs that can be allocated directly to this activity and those costs of an indirect nature necessary lo
support Ihein.
Support costs includes all those overhead costs of office and bureau accommodation, utilty services, and other
services and costs, which are in support of thè activity. They also include those Gosts not associated with the other
two headings and includes costs of meeting the constitutional and slalutory requirements of the charity, the audit fees
and costs linked lo the strategic management of the charity They have been allocated lo activity cost categories on a
basis consislenl 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 lo the property and equipment remains )hilh the lessor. Rental charges are Charged on 8 straighl-line basis
over the term of the lease.
Taxation
The charity is an exempt charity within the meaning of schedule 3 of the Charitl8s Act 2011 and is considered lo pass
the lesls sel DUI in Paragraph 1 Schedule 6 Finance Act 201 Cl and therefore il meets the definition of a Gharilable
company for UK Corporation lax purposes.
24

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
la company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
2.10
Tangible fixed assets and depreciation
All assets costing more than £1,000 are capitalised.
Tangible fixed assets other than freehold land are staled al cost less depreciation. Depreciation is provided al rates
calculated to write off the cost less estimated residual value of each asset over its expected useful life, as foltows..
Property
Office equipment
Computer Equipment
Furniture & Fittings
Lease period
250/0 Straight line tyasis
33¢/0 Straight line basis
15Q/o Straight line basis
2.11
Dèbtors
Trade and other debtors are recognised al the settlement amount dtje 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 maturity of three
months or less from the date of acquisition or opening of the deposit or similar accoLJnt.
2.13 Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting f rom a past ev8nt that
will probably result in the transfer of funds lo a third party and the amount due to settle the obligation can be
measured or estimated reliably. Creditors and Provisions are normally recognlsed at their settlement amount after
allowing for any trade discounts due.
2.14
Penslons and retirement beneftt5
The charity operatss a defined contribution scheme. The amount charged to the statement of financial activities in
respect of pension costs and other post-retirement benefits is the contributions payable in the year. Differences
between contributions payable in the year and Gontributions paid are shown as eilher accruals or prepayments in the
balance sheet.
2.15 Going Concern
The Trustees believe they have adequate resources which will enable the charity to meet its liabilities as they fall due
for the foreseeable future (minimum 12 months). For this reason, they continue to adopt the going concern basis in
preparing the financial statements.
2.16 Critical accounting estimates and areas of Judgements
Estimates and judgements are continually valued and based on historical experience and other factors, including
expectations of future events that are believed to be reasonable under the circumstances.
Defèrred income
Incltjded within other creditors is £34,155 (2024., £41,552) of deferred income. This income relates to contracts
Gompleted during the 31 March 2025 year. However, due to underspend management believe that the amount will
be recouped.
25

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
la company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Donations and legaciès
Unreslrlcl¢d £
Restricted £
Total 2025 £
Unreslricled £ Restricted £
Total 2024
Donations and gifts
1,012
1,D12
426
1,249
1,675
Income from ¢haritablè actlvltlgs
Grant and contract incom
ReceivaLile for charltable activltles
Unrestricted
Restricted £
Total 2025
Unreslricled £
Reslricled
Total 2024
General Advice..
Cannock Chase Council
Slaflord Borough Councll
South Slaflordshire Oislricl Council
Hednesford TOM￿ CounciL
Citizens AdviTr- other
Henry Smrth Charily
Ci112eng AdviTr Staffs North & Stoke (VGI
Midlands Partnership NHS frusl
Citizen3 AdvioE Wesl Mercia
The N8tional Ltstlery Community
176,246
60,000
34,860
5,000
10,634
176,246
90,053
34.860
5,000
lQ,634
80,QOO
128.643
fj07,401
36.252
124,916
60,000
31,974
5,000
8,168
124,916
100,070
31,974
5,000
8,168
59,300
149,393
105,ooa
23,681
75,000
30,053
40,070
60,000
10,375
61,276
36,252
59,300
31,125
60,000
23,681
3,539
118,268
46,125
118,268
45,000
71,461
451.133
197,956
£49,089
464,787
217,715
682,502
Debt Advlce..
Citizens Advice- Money Advice
111,734
111,734
119,459
119,459
Beiiefits Advice..
Ciliz8ns AdVI￿- Help lo Claim
293,586
293,686
189,161
189,161
Pensions Guidance & Financial
Capablllty..
Citizens Advice- Penslon Wl88
Gibzens Advice- Elleigy 8esl Deal
Citizens AdvKe- Cadenl
359,326
20,476
359,326
20,476
46,173
354,992
28,645
354.992
28,645
46,173
46,173
379,802
425,975
383,637
383,637
Other
Trust Fund Paymen18
3,958
3,958
2,930
2,930
Total Income from charltatsle actlvllies
497,306
987,036
1,484,342
464,787
912,902
1,377,689
26

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
la company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Inveslmpnt Income
Unrestrlcted
Reslricted £
Total 2025
Unreslrieled
Resliicled
Tol812024
Inte￿$1 rÈcer¢ed
13,311
13,311
1,013
1,013
ExpÈndlture on charltable aclivitios
Charitsble Activity
Unrestricted £
Reslricled £
Total 2025 £ Unreslricled £
Reslrided £
Tot812024
Salarles, Employerfs National
In5Urydnc& & Penslon Costs
Staff & volunleer costs
Office costs
Premise5 costs
GoveTTraftce & Legal c0515
Oiher costs
Subconlraclor payments
305,917
732,525
1,038,442
336.168
653,575
989,743
6,839
12,971
21.302
2,636
1,881
2,160
45.369
49.375
6,206
4.920
156,005
8,999
58,340
70,677
8,842
6,801
156,005
6,778
23,309
27,661
13,120
7.123
2,519
44,762
47,643
11,100
12,704
150,293
9,297
68,071
75.304
24,220
19,827
150,293
Total Expenditure on ch8Yltable
actlvities
351,546
996,560
1,348.106
414.159
922,596
1,336,755
Auditor's Remuneration
The following information relates to remuneration of auditors of Ihe charity during the financia5 year.
2025
2024
Auditor's fee
7,050
6,750
Trustees, and key management petsonnel remuneration and expense5
The total amount of employee benefits received by key management personnel is £213,99612024.' £174,070>.
The charitable company considers its key management personnel compromise the management team as
described on page 3.
During the year no remuneration or benefits for services as a diredorllrustee have been paid or were payable,
directly or indirectly, out of the funds of the charitable trust lo any trustee or to any person known to be connected
with them,
During the year ended 31 March 2025, trustee expenses of £332 (2024.. £326} have been incurred by 1 trustee
(2024- 1 trustee).
27

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
a company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Employees
2025
2024
The average number of employees:
Permanent staff
Volunteers
46
40
46
38
2025
2024
Employment costs
Wages and salaries
Social security costs
Other pension costs
948,873
69,405
20,164
908,410
62,985
18,349
1,038,442
989,743
No employee received remuneration amounting to more than £60,000 in the period (2024-. none).
Pensions
CASSW has contributed £20,164 <2024.. £18,349) to the personal pension schemes of employees.
Contrlbulions lotalling £4,22012024'. £3,874) were payable to the fund at the balance sheet dale,
28

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
la campany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ènded 31 March 2025
10 Fixed Assets
Equlpment
Computer
Fumituro &
Fittings
Property
Total
Cost
At 31 March 2024
Additions
Disposals
6,758
20,301
8,549
49,525
85,132
(6.756)
(15,213)
(4,526)
(26,495)
At 31 March 2025
5.088
8,549
45,000
58,637
Depreclation
At 31 March 2024
Charge for the year
Disposals
6.756
15,710
1.6g6
{15,213J
8,549
8,449
10,110
14,528)
39,464
11.806
(26,4951
{6,758)
At 31 March 2025
2,193
8,549
14,033
24,775
Net book value
At 31 March 2025
2,B95
30,967
33,862
Al 31 March 2024
4,5g1
41,077
45,668
11
Debtors
2025
2024
Accrued income l Other deblors
Prepayments
47,377
4,014
90,025
4,014
51.391
g4,039
12
Credltors: amounls falling due within one year
2025
2024
Taxation and social security cosls
Other Greditors
Deferred Income
Accruals
Pension creditor
21,390
7,225
34,155
9,238
4,220
21,293
8,393
41,552
10,129
3,874
76,228
85,242
29

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
13
Net Movement in funds - current year
Balance at
Net
Net
31 March Income Expenditure
2024
Transfers
between
funds
Balance at
31 March
2025
Unrestricted funds
General Funds
543,508 180,083
45,187
748,778
Designated Funds:
Buildings maintenance
staff protection
51,667
41,756
51,667
41,758
Total Designated Funds
93,423
93,423
Total Unrestri¢ted Funds
636,931 160,083
45,187
842,201
Restricted funds
Energy Advice
CitA- Help to Clalm
Henry Smith
MASDAP
MPFT Financial Wellbeing
MPFT Financial Wellbeing (ADHD)
CitA- Pension Wise
SBC Debt Project
Trust Funds
Adviceline
Energy Fledress
(178}
178
50,484
(9,660)
134.999)
{1,1891
6,325
1,189
5.009
(5,617)
11301
5,009
130
(21
17,873
4,298
10,155
5,370
1,277
416
1,523
2,919
19,150
4,715
(11,6781
8,289
Total Restricted funds
93,189
7,326
{16,850)
145,1871
38,479
30

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
la company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
13
Net Movement in funds - previous year
Balance at
Net
Net
31 March Income Expenditure
2023
Transfers
between
funds
Balance at
31 March
2024
Unrestricted funds
General Funds
513,341
52,C)87
(21,900)
543,508
Designated Funds:
Buildings maintenance
staff protection
51,667
41,756
51,667
41,756
Total Designated Funds
93,423
93,423
Total Unrestricled Funds
606,764
52,067
121,900)
636,931
Restricted funds
Energy Advice
CitA- Help lo Claim
Henry Smlth
MASDAP
MPFT Financial Wellbeing
CitA- Pension Wise
SBC Debt Project
Trust Funds
Adviceline
The Nstional Lottery Communily Fund
Energy Redress
1879)
114,427)
(681>
879
14,427
51,165
50,484
397
(397)
10,626
{5,617}
{6,991 }
5.009
S,S91
14,212
3.732
3,661
566
10,155
17,873
4.298
10,155
5,370
5,370
Total Restrl¢ted funds
79,735
20,150
(28,595)
21,900
93,189

STAFFOROSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Fund Descriptions
General Funds
These are the accumulated unrestricted funds of the charity,
Designated Funds
These funds have been set aside out of the unreslricted funds by the trustees for specific purposes,
Sui16ings 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
MASDAP
Citizens Advice Staffordshire South West has a grant for delivery of the Governrnents Money
Advice Service (MAS), This service delivers specialist money advice and debt sewices.
Citizens Advice - Pension Wise
Citizens 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 2nd provision of accommodation for the external provider. CASSW identifies potential clients in
need of the service and provides the ieferral mechanism and accommodation for delivery of the
project,
Energy Advice l Energy Redress
A short-term project fund to deliver energy saving advice lo people on low incomes alld having
difficulty manag ing their utility bills.
Henry Smith
A specialist service for clients with enduring mental 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 DVVP staff and assisting
clients making claims for Universal Credit,
Trust Funds
This f und is to facilitate the payment of grants f rom charitable organisations f ollowing applications
made by CASSW on behalf of clients.
MPFT
The service is to provide advice and support directly lo people wilh enduring mental health issues from
the communities in Staffordshire via the AGcess Service within MPFT to support underpinning
challenges that are related to finanGial instability and challenges,
32

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
la company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Adviceline
National phone service providing generalist advice, aiming to resolve the issue at the first point of
contact, and only referring the c5ient to their local office where the issue cannot be resolved on the first
contact.
stafford Borough Council Debt Project
A specialist casework service to assist individuals who are homeless or at risk of
Homelessness,
33

STAFFORDSHIRE SOUTH WEST CITIZENS ADVICE BUREAU
(a company Ilmited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
14
Analy51s of nel a55ets betW8e￿ funds
Unrestricted Restricted Designated
Tota
2025 £
Unreslricled Rèslricle(J
Designated
Total
2024 £
Fund balan¢8s al 31 March
2024 are represenled by..
Fixed assets
33,862
33,862
45,868
45,668
Nel CUFrent assets
774,916
38,479
93,423
846,818
497,840
g3,189
93,423 684,453
Tolal
748.T18
38,479
93,423
88D,680
543,508
93,18
93,423
730,121
15 Commltments under operating leases
As 8131 March 2025, the company had Cofnmitmenls under non-cancellable operating leases as follow5,,
2025
2024
Within one year
Be￿een two and five years
After five years
39,640
50.911
34,843
79,449
9D,551
114,292
16 Related Parties & Trustees
There were no related party transactions during the year.
Details of tnjstees remuneration and expenses can be found in note 7 of these financial statements.
17 Status
Staffordshire South West Citizens Advice Bureau 15 8 charitable company limited by guardntee, therefore having
no share capital, incorporated in England and Wales. As al 31 st March 2025 there were 10 truslees12024 8).
Each Iruslee is obliged to contribute lo the company a sum of E1 in the event of the company being wound up
whilst he or she 15 a trustee, or within 1 year after they cease to be a trustee.
34