Cornpany regislralion number.. 06150651
Charity registralion number= 1153582
CITIZENS ADVICE ESSEX LIMITED
TRUSTEES. REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
*AEF5FOIJ'
121111202S
COMPANIES HOUSE
A11
#144
Denmark Forrester Limited
Chartered Accountant and Registered Auditor
Office 12 Bentalls Centre
Colchester Road
Maldon
Essex
CM9 4GD

CStlzens Advice Essex Limited
Contents
Page
Reference and Administralive Details
Trustees, Report
Independent AuditOT'S Report
Statement of Financial Activities (including Income and Expenditure Account)
12
Comparative Statement of Financial Acliwties (induding Income and Expenditure Account)
13
Balance Sheet
14
Slatement ol Cash Flows
15
Notes lo the Statement of Cash Flows
16
Notes to the Finanaal Statements

Citizens Advice Essex Limited
Reference and Administrative Details
For The Year Ended 31 March 2025
Trusteeg
Riccardo Tazzini - Treasurer
Neil Jones {appointed 0710812024) (resigned 2910112025)
Alexander Tarala
Claire Morin (resigned 0410312025)
Graham Clark
Jean Wells (resigned 1510212025)
Lanston Ramsay (appointed 2210812024) (Tesigned 15108120251
Mary Slenson
Paula Whrttle
Stuart Freel
Tonia Parsons
Philip Wakeling - Chair (appointed 04103120251
lan Allsop (appointed 1910512025)
Charlty Numbor
1153582
Company Number
06150651
Principal Address
Council Offices
Princes Road
Maldon
Essex
CM9 SDL
A¢¢ounlants
Denmark Forrester Limiled
Chartered Accountant and Registered Auditor
offi￿ 12 Bentalls Cenlre
Colchester Road
Maldon
Essex
CM9 4GD
Page 1

Cltizens Advlce Essex Limited
Company No. 06150651
Truslees. Report For The Year Ended 31 March 2025
The trustees present their report and the financial slalements for the year ended 31 March 2025.
Objectives and Activities
Aims and ObJe¢tlve8
The objects of the charity are lo promote any charitable pU￿oSe for the benefit of Ihe community of Essex and
the surrounding areas by ihe advancement of education. the prolectian and preservation of health. and the relief
of poverty, sickness and distress.
Citizens Advice Essex achieves these objects by securing and managing Countywide funding and distributing it
to member Local Citizens Advice. The charity acts as a conduit belween lunders and local delivery. providing
accounlability, leadership and consistency on behalf of the network.
The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to
have due regard to public benefii guidance published by the Charity Commission.
Publlc Benoflt
Citizens Advice Essex Limited aims to meet its charitable objectives by assisting ils member LCAS to provide
free, confidential, impartial and independent advice and information for the benefit of the communily of Essex.
The tTUStees confirm that they have complied wilh the requirements of Section 17 of the Charities Act 2011 10
have due regard to Ihe Charity Commission's guidance on public benefit.
Achievements and Perforniance
Maln Achlevements
During 2024125, Citizens Advice Essex maintained a lolal income of £2,061,860. This level was consistent with
the previous year bul reflected a changed mix of funding sources. Consortium led activities have Iransilioned
from a peiiod when significant emergency funding was provided by Essex County Council for COVID-19 and
C05t-of-living responses to one where that support has reduced and is unlikely to relum. Trustees regard this as
a slruclural shift in the funding environment and have therefore priorilised diversification and the development of
new income streams lo ensure sustainabilily.
The Macmillan Welfare Service remained one of the consortium's most significant and most impaclful
programmes. With funding of over £434,000, the project supported specialist advisers located in hospitals and
local offices who provide welfare benefits advice to people affected by cancer. The Sery1￿ helped clienls lo
maximise their income. challenge incorrect decisions, and maintain financial stability during treatment and
recovery. Beyond financial outcomes, it has provided clients with reassurance and reduced anxiety during a
particulady vulnerable time in their lives.
The Finan￿ Benefits and Debt advice seThice for Men on Probation, funded by Ihe Ministry of Justice, entered
ils second year of delivery. This programme, which provides financial wellbeing SVPPOrt for men on probation,
recognises that financial instability is often a barrier to rehabilitation. Advisers worked closely with probation
teams to assist clients with opening bank accounts, accessing benefits, dealing with deb15 and developing ski115
lo manage money effectively. The project has been successful ID helping these men gain financial slability,
Ihereby increasing their chances of successful rehabililalion.
..CONTINUED
Page 2

Citizens Advice Essex Limited
Trustees. Report lcontinued)
For The Yèar Ended 31 March 2025
Maln Achlevements - continued
A major development during the year was the transition of our work with UK Power Netsvorks. In February 2025,
the long-standing granl-funded programme became a contract under the company's ED2 framework. This meant
Ihal delivery was placed on a unit-priced basis, wrth a greater emphasis on performance monitoring, reporting
and quality assurance. The contract also required the inclusion of Local Cilizens Advice offices outside the Essex
consortium, extending delivery across the East of England. This was a 5ignificanl milestone, demonslraling the
consortium's ability lo operale wilhin a more commercial environment while continuing to fulfil its charitable aims.
Income from this funding source began later and al a slower pace than expected, resulting in lower-Ihan-
projected results for 2024125 however, clients volumes are expected to increases as the programme stabilises
and new delivery partners become embedded.
In November 2024, the con50rtium began participating in the Aviva inward referral service as a resull of its
selection by our national association {Cilizens Advice) following a competitive process open lo all local rnembers
of the network. Forming an element of Cilizens Advice's flagship partnership with Aviva, this initiative provides a
direct pathway lor Aviva customers with low financial resilience lo be referred lo Citizens Advice. The Essex
consortium is now handling these referrals, providing holistic advice across debt, housing. benefits and financial
capability. Although still in ils early stages. the programme is expected to expand and deepen over time,
representing bolh a valuable service for clients and a significant new national partnership for Citizens Advice
Essex.
Olhef energy-relaled projects conlinued throughout the year. Funding from the British Gas Energy Trust
supported local offices lo provide advice lo dienls in fuel poverty. In contrast, Cadenl funding allowed advisers to
reach rural communities where energy vulnerabillty is often particularly acute. These programmes sit alongside
and complement the broader energy portfolio.
The Independent Age Income Wse project grew in scale and impact. It focused on supporting older people,
particularly those from racially minoritised communilies. lo access unclaimed entillemenls and reduce financial
hardship. The Essex Community Foundation provided funding to deliver specialist advice to Ukrainian refugees,
helping with benefits, housing and integration into local communities. These projeds demonstrate the
cansortium's adaptability in meeting the evolving needs of vanous clienl groups.
Across all of its work, the network of s8Mng Greater Essex generated significant benefi15 for clients and
communilies. Impact figures for 2024125 are still being finalised, the Trustees note that in 2023124 the consorlium
delivered £79.43 million in direct financial gains to clients and £169.4 million in wider economic and social
benefits. Truslees expect the 2024125 outcomes to remain al a similar level, reflecting consistently high demand
driven by the cost-of-living crisis, energy pressure5, and housing difficulties. The value of the consortium is
measured not only In immediate financial outcomes bul also in the prevention of crisis, the reduction of demand
on stalulory services, and the strengthening of community resilience.
Investment P•rfomiancè
Due to the current size of the Charity. all funds are presently held on deposil. The Charity does not Currenlly hold
any other type of investment.
Flnancial Revlew
Flnanclal Posltoon
Incoming resources in the year were £2,061.860, almost all of which relaled to restricted projects. Expenditure
was closely matched to income. reflecting careful budgel management. The result was a broadly neutral posilion,
with reserves maintained above Ihe minimum target set by the Trustees.
The reserves policy was reviewed and reaffirmed during the year. The charity aims to maintain unrestricted
reseprfes equivalent to three to six months of core operating Costs, including the expenses of the Consortium
Director, Finance Officer. one Project Manager. fixed operational costs. and redundancy liabilities. As of 31
March 2025. reserves were above this threshold, providing reassurance at a lime of funding uncertainty.
Page 3

Citizens Advice Essex Limited
Trustees. Report {continuedl
ForThe Year Ended 31 March 2025
Reserves Policy
Eath year the Tru51ees review the reserves policy antj consider the appropriate level of reserve5 for the
organisation to hold. 11 considers the level appropriate for the current size and complexity of the organisation, the
economic environmenl. the risks and known inveslmenl plans above any beyond budgeted costs. Tnjstees also
consider our current risk profile. balancing the need lo reflect thal risk, while making sure funds are nol held
unnecessarily at the expense of committing funds to meet ¢harilable obiectives.
In May 2025. the Board of Trustees agreed that the policy should continue to hold in free reserves (unrestricted
funds) the equivalent of 3 to 6 months, core operating costs for the Consortium Director, Finance Officer and one
Project Manager, fixed running costs plus any redundancy liabililies. This will require the target range for 2025126
to be between £89,000 and £120,000 (target £105,000).
As at 31 Marth 2025, free reserves lolalled £153,091. Based on the original 2025126 budget, the forecast free
reseNes on 31 March 2026 are expected to be in excess of the policy's target. The policy will be reviewed
annually.
Funds Materially In Doflclt
No funds were in deficit at the balance sheet date.
Prlnclpal Fundlng Sources
Pnncipal funding sources included Essex County Council. Macmillan. Aviva. UK Power Ne￿OrkS, British Gas
Energy Trust, Cadenl and the Essex Community Foundation. Trustees extend their gratitude to all funders for
their 5UPPOrt.
Investm•nl Pollcy and Objèctivè8
Due to the size of the Charity and its cash flow requirements, all funds are held on deposit or in low risk
investmen15. in furtherance of its objecls, and for no other purpose. The Charity has the power to invest the
monies of Ihe Charity not immediately required for ils purposes in or upon such investments, securities or
property as may be thought fil. subject nevertheless to such condrtions and such consents as may for the lime
being be imposed or required by law.
Rlsk Management
The Trustees regularly review the risks facing the charity. The most significant risk remains the reliance on major
funders, particularly Essex County Council, at a lime when local government finances are under sustained
pressure. The Truslees recognise that the Iransition away from short-lemi emergency COVID and cosl-of-living
funds towards a more constrained and uncertain environmenl has heightened the risk profile of the organisation.
The Board is responding through diversification, pursuing commercial conlracts, and strengihening internal
systems to ensure resilience.
New Restricted Fund$
Restricted funds newly active in 2024125 were Aviva, the Essex County Council Household Support Fund
alloGations lo Local Citrzens Advice and training, the Essex Community Foundalion Ukraine project, and Ihe UK
Power Networks ED2 contract.
Page 4

Citizens Advice Essex Limited
Trustees. Report {continued)
For The Year Ended 31 March 202S
Future Developments
Looking forward into 2025126, the Trustees anticipate Ihal the extemal funding environment will remain challenging,
with CDntinued constraints on local authority budgets. We expect this will have a more Significant impact on
consortium members but this may ultimately reflecl on their ability to engage in consortium led activities - a risk of
which Iruslees are mindful. Essex County Council is expected to maintain ils support in the medium term while
opportunrtiès for more strategic funding for specific services and initiatives are being explored.
The consortium will build on its new contract viith UK Power Ne￿orkS, incorporating commercial disciplines into ils
work and seeking further opportunities for contract delivery that align with its charitable aims. Energy advice will
continue to be a significant area of development, with plans to pursue new bids under Ihe Energy Redress
Scheme, particularly those targeted at older people. The probation project will be a focus for gathering and
evaluating evidence, lo secure conlinualion fundin9 and demonslrale the contribution that financial advice makes
to reducing reoffending.
During 2025126 the Trustees will overseè the continuation of the strategic planning process. This will involve
slruclured engagement with all member Local Citizens Advice offices. staff and external partners, so that the
resulting plan reflects the collective ambitions of the network. The aim is to sel out a vision for Ihe future of advice
in Greater Essex Ihal is agreed by all consortium members and places the organi5ation in the strongest possible
position to manage the risks and opportunilies associated with local govemment reorganisalion and devolution.
The Trustees believe that such a shared Msion, backed by evidence of need and a realistic understanding of
resources, will provlde a powerful foundation for long-lerm sustainability and influenGe.
The wider context of devolution and potential local government refomi requires careful navigation. Citizens Advice
Essex is uniquely positioned as a countywide body lo engage with declsion-makers and lo demonslrale the value
ol a coordinated advice infrastructure that can flex to new governance arrangements. The consortium will continue
to develop its capacity for strategic communications and stakeholder engagemenl. ensuring that the voice of clients
and the importance of independent advice are strongly represented in discussions about the fulure of local
government in Essex.
Intemally, the consortium will continue to strengthen ils governance, financial management and digilal systems,
ensuring that Local Citizens Advice offices across Essex are resilient and able to meet demand. Trustees believe
these developments will enhance both the sustainability of the consortium and the quality of service provided to
cllents.
Structure, Govemance and Management
Governing Document
The Charlty was incorporated as a private limited company by guarantee on 12 March 2007. 11 is governed by a
Memorandum and Articles of Association that were adopted by the Board on S December 2018.11 registered as
a charity with the Charities Commission on 29 August 2013.
Citizens Advice Essex Limited is governed by 115 Trustee Board. comprised of representalives nominated by
member Local Citizens Advice offices together with independent trustees and CO￿PIed members as permitted.
Truslees meet at least quarterfy and are supported by subcommittees covering finance. strategy and operations.
They carry ultimate re5ponsibilily for the conduct of the charity, ensuring complianGe with all legal and conlraclual
requirements and maintaining oversight of the organisation's work.
Newly appointed trustees are drawn from the leadership of local offices and are inducted through both
consortium and local governance processes.
Page 5

Citizens Advice Essex Limited
Trustees. Report (continued)
For The Year Ended 31 March 2025
Trustee Selection Methods
Ci112ens Advice Essex Limited is governed by its Truslee Board, whose composition is detailed al the front of this
document. The Directors of the company are also the Trustees for the purposes of charity law. The Trustees
carry the ultimate responsibility for the conduct of th8 Charity and for ensuTing Ihal the Chaiily satisfies ils legal
and contractual obligations. Trustees meet as a minimum quarterly.
The members of the Charity are made up of individual Local Citizens Advice (LCAS) within the county of Essex.
Under the requirements of the Memorandum and Articles of Association each member is entitled to appoint one
Trustee to the Board and each trustee shall have one vole at all meeting of the Trustee Board.
The Trustee Board may Covopl up to three Trustees in addition lo those appointed by members. Co-opted
Tnjslees shall sep4e the lerm of three years from the date ol their appointment and may then be re-appointed.
The Trustees therefore are usually exclusively Trustees of the member organisations. As such they are drawn
from the various local communitles within Essex and have a broad range of skills and backgrounds.
Inductlon and Trdining of Trustees
Newly appointed Trustees will usually have acted a5 a Trustee of their member LCA for a number of years prior
lo appointment, and therefore will have Teceived comprehensive inductions to the role of a Trustee. within their
respective LCA.
Statement of Trustees. Responsibillties
The Iruslees (who are also the directors of Citizens Advice Essex Limited for the purposes of company law) are
responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the
tTuslees must not approve the financial statement unless they are satisfied Ihat they give a true and fair view of the
slate of affairs of the charitable company and of the incoming resources and application of resources, including the
income and expenditure, of the charitable company for that period. In preparing the financial 51alement5 the
trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP.,
make judgments and accounting estimates that are reasonable and prudenl., and
prepare the financial 51alements on the going concern basis unless il is inappropriale lo presume that the
ompany will ¢onlinue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy al
anytime the financial position of the charitable company and to enable them lo ensure that the accounts comply
wilh the Companies Act 2006. They are also iespon5ible for safeguarding the assels of the company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included
on the charitable company's website. Legislation in the United Kingdom governing the preparation and
dissemination of financial stalements may differ from legislation in other jurisdictions.
Page 6

Citizens Advice Essex Limited
Trnstees. Report Icontinuedl
For The Year Ended 31 March 2025
Statsment of Disclosure of Inforniation to Auditors
Each of the persons who are trustees at the time when this truslees, report is approved has confirmed that..
so far as the trustee is aware, there is no relevant audit infomialion of which the charitable company's
auditors are unaware. and
they have taken all the steps that they ought to have taken as trustees in order to make themselves aware of
any Televant audit information and to establish that the charitable company's auditors are aware of that
information.
Small Company Rules
This report has beèn prepared in accordance with the special provisions relating to companies subject to the smal
companies regime within Part 15 of the Companies Act 2006.
The trustees, report was approved by the board of trustees and signed on ils behaN by..
Philip Wakeling
Trustee
31st October 2025
Page 7

Independent Auditorfs Report
to the Members of
Citizens Advice Essex Limited
Opinion
We have audited the financial statements of Citizens Advice Essex Limited (the "charlty") for the year ended 31
March 2025 which comprise the Statement of Financial Activities (including Income and Expenditure Account),
Balance Sheet. Cash Flow Stalemenl and the related notes, including a summary of significanl accounling policies.
The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounts'ng Practice), including FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland"
In our opinion the financial statement5'.
give a true and fair view of the state of Ihe charitable companWs affairs as at 31 March 2025 and of its
incoming resources and application of resources, 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 Companies Acl 2006.
Bas1$ for Opinion
We conducted OUT audit in accordance with Inlernational Standards on Auditing (UK) IISAS (UKII and applicable
law. Our responsibilities under those standards are further described in the 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 requiremenls that are relevant lo our audit of the financial statemenls in the UK, including the FRC'S
Ethical Standard, and the provisions available lor small entities. in Ihe urcumslances sel out in note 22 to the
financial statements, 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 appr¢Jpriate to provide a basis for our opinion.
Concluslons Relatlng to Golng Concem
In auditing the financial statements, we have concluded Ihal the trustees, use of Ihe going concern basis ol
accounting in Ihe preparation of the financial statements is appropriate.
Based on the work we have performed, we have nol identified any malerial uncertainlies relating lo events or
conditions that. individually or collectively, may cast slgnificanl doubl on the charitable company's ability lo continue
as a going concern for a period of al least 12 months from when the financial slatemenls are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
rèlevant sections of Ihis report.
Other Infom)ation
The olher information GompTises the information included in the annual report, other than the financial statements
and our auditors report thereon. The trustees are responsible for the other infomialion contained within the annual
report. Our opinion on the financial statements does not cover the other information and, except lo the extent
olhepNise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In
onnection with our audit of the financial statements, our Tespon5ibility IS to read the olher information and. in doing
so, consider whether the other information is materially inconsistent with Ihe financial statements or our knowledge
obtained in the audit or otherwise appears lo be materially misslaled. If we idenlify such material inconsistencies or
apparent material mi5Stalements, we are required to determine whether this gives rise to a maleTial misslatemenl
in the finanaal stalemenls themselve5. If, based on Ihe work we have perfomied, we conclude that there is a
malerial misslalement of this other information, we are required lo report that fact.
We have nothing to report in Ihis regard.
Page 8

Independent Auditorfs Report (continued)
to the Members of
Citi2ens Advice Essex Limited
Opinions 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, which indudes the Director's Report prepared for the purposes
of company law, for the financial year for which the financial statements are prepared is consistent with the
financial statements., and
the Director's Report included within the Trustees, Report have been prepared in accordance with applicable
legal requiremerbts.
Mattern on Which We Are Required to Report by Exception
In the light of the knowledge and understandlng of the charitable company and ils environment obtained in the
course of the audit, we have not identified material misstatements in the DiredoT'S Report induded within the
Trustees, Report.
We have nothing to report in respect of the lollowlng matters in relation to whlch the Companles 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 finan￿al stalernenls are not in agreement with the accounting records or retums., or
certain disclosures of Iruslees, remuneration specified by law are not made., or
we have not received all the informalion and explanations we require for our audit.. or
the trustees were not enlilled to prepare the financial statements in accordance with the small companie5
regime and take advantage of the small companies, exemptions in preparing the Trustees, Report and from
the Tequiremenl lo prepare a Strategic Report.
Responsibilities of Trustees
As explained more fully in Ihe Trustees, Responsibililles Statement sel out on page 2 7, the tTUStees (who are
also 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 lo enable the preparation ol finanual statements that are free from material
misslatement, whether due to fraud or error.
In preparing the financial 5tatemenls, the trustees are responsible for assessing the charitable company'5 ability to
continue as a golng concern, disclosing, as applicable, matters related lo going concern and using the going
concem basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have
no realistic alternative but lo do so.
Auditorfs Respon8ibllitie8 for the Audlt of the Flnanclal Ststements
Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from
material misslatemenl, whether due lo fraud or error, and to issue an audilorfs report that includes our opinion.
Reasonable assurance 15 a high level of assurance, bul is nol a guarantee Ihal an audit Gonducled in accordance
with ISAS (UK) will afway5 delect a material misstalemenl when it exists. Misstatements can arise frorn fraud or
error and are considered material if, individually or in the aggregale, they could reasonably be expected to
influence the economic decisions ol users taken on the basis of these financial statements.
The extenl to which our procedures are capable of detecting irregulanlies, including fraud is detailed below..
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibilities, oullined above, to detect material misstalemen15 in respect of irregularities, including
fraud.
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..
..CONTINUED
Page 9

Independent Auditor's Report lcontinued)
to the Members of
Cbtizens Advice Essex Limited
Auditorfs Responsibillties forthe Audit of the Financial Statements- continued
the engagement partner 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 thelaws and regulations applicable to the charitable company through discussions with Iruslees and
other management, and from our commercial knowledge and experience of the charity sector;
we focussed on specific laws and regulations whi¢h we Considered may have a direct malerial effect on Ihe
financial statements or the operations of the Charity. including the Companies Act 2006. taxation legislation and
data protection. employment, environmental and health and safely legislation.,
we assessed Ihe extent of compliance with the laws and regulations identified above through making enquirie5 of
management and inspecting legal correspondence,. and
Identified laws and regulations were communicated within the audit team regularly and the team remained alert to
instances of non-complian¢e throughout Ihe audit.
We assessed the susceptibility of the company's financial statemenls to material misstatement. induding obtaining
an understanding of how fraud might occur, by..
making enquiries of management as to where they considered there was susceptibility lo fraud, their knowledge
of actual, suspected and alleged fraud; and
considerlng the int8rnal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud Ihrough management bias and override of controls, we..
performed analytical procedures to identify any unusual or unexpected relationship5.,
tested journal entries to identify unusual transactions., and
assessed whelher judgements and assumptions made in determining the accounling eslimales were indicative of
potential bias.
In response lo the risk of irregularities and non-compliance with laws and regulations, we designed procedures
which included, but were not limrted to..
agreeing financial stalemenl disdosures to underlying supporting documentalion.,
reading the minute5 of meetings of those charged with govemance.,
enquiring of management as to actual and potential litigation and claims- and
reviewing correspondence wllh relevant regulators and the company's legal advisors.
There are inherent lirnitations in our audit procedures described above. The more removed that laws and
regulations are from financial transactions, the less likely it is that we would become aware of non-compliance.
Auditing standards also limit the audit procedures required lo identify non- compliance with law and regulalions to
enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due lo fraud can be harder to delect than those that arise from error as they may
involve deliberate concealment or collusion.
A further descripiion of our responsibilities for the audit of the financial stalemenls is lo¢aled on the Financial
Reporting Council's websile wvNI.frc.org.uklauditor5responsibilities. This description forms part of our auditor's
report.
Page 10

Independent Audltorfs Report (contlnuedl
to the Members of
Citizens Advice Essex Limited
Use 01 Our Rèport
This report is made solely to the charilable compan￿5 members, as a body, in accordance with Chapter 3 of Part
16 of the Companies Acl 2006. Our audit work has been undertaken so that we might slate lo the charilable
company's members those matters Ihal we are required lo state to them in an audilor's report and for no other
purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the
charila
pany and the charitable company's members as a body, for our audit work, for this report. or for the
opini
ve fornied.
sweh
Robert Easby FCA (Senior Stalulory Auditor)
for and on behalf of Oenmark FO￿ester Limrted , Statutory Auditor
31st October 2025
Page 11

. citizens Advice Essex Limited
Statement of Financial Activities lincluding Income and Expenditure Account)
ForThe Year Ended 31 March 2025
2025
2024
Unrestrlcted Restricted Tolal funds Totsl fund$
funds
funds
Noles
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Other trading aclivities
Investments
Other
2,047,040 2.047,040 2,102,891
3,500
10,720
600
3,500
10,720
600
8,445
14,820 2,047,040 2,061,860 2,111,336
EXPENDITURE ON:
Raising funds
Charitable activitles:
Support costs
Governance costs
12,008,230) {2,006,230) (2,079,789)
(37,036>
(10,200>
13,155)
(40,191)
(10,200)
(13,924)
(13.974)
(47,236> {2,009,3851 (2.056,621) (2,107.687)
NET INCOME
(32,4161
37.655
5,239
3,649
Transfers between funds
17
37,655
(37,655)
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
5,239
5,239
3,649
147,852
147,852
144.203
TOTAL FUNDS CARRIED FORWARD
17
153,091
153,091
147,852
The notes on page5 16 to 26 form part of these financial slalements.
Page 12

Cltizens Advice Essex Limited
Comparative Ststement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2025
2024
Unrestricted Restrlcted Total lund8
funds
funds
Notos
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Investments
20.018 2,082,873 2,102.891
8,445
8.445
28,463 2.082,873 2,111.336
EXPENDITURE ON:
Raising funds
Charitable activities..
Support CX15ts
Govemance costs
126.155) (2.053,634) (2,079.789)
(7,288)
{13.974)
{47,417) (2,060,270) (2,107.687)
3.649
(6,636)
113,924)
(13,974)
NET INCOME
{18,954)
22,603
Transfers between funds
17
50,193
(50,193)
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
31,239
(27,590)
3,649
116,613
27,590
144,203
17
147.852
147.852
The notes on pages 16 to 26 form part of these financial statements.
Page 13

Citizens Advice Essex Limiled
Balance Sheet
As At 31 March 2025
2025
2024
UnrestrScted Restricted Total funds
funds
funds
Total
funds
Notes
FIXED ASSETS
Tangible Assets
13
911
911
1,215
911
911
1,215
CURRENT ASSETS
Debtors
Cash at bank and in hand
14
600
238.064
280.773
558.436
281.373 403,759
796.500 321,826
238.664
839.209 1.077.873 725,585
Credltors: Amounts Falling Duo Within One
Year
15
(86,484) (839.209) (925,693) (578,948)
NET CURRENT ASSETS ILIABILITIESI
152,180
152,180
146,637
TOTAL ASSETS LESS CURRENT LIABILITIES
153,091
153,091
147,852
NET ASSETS
153,091
153,091
147,852
FUNDS OF THE CHARI
Unreslricted Funds
153,091
147.852
TOTAL FUNDS
17
153,091
147,852
These accounts have been prepared in accordance with the provisions applicable lo companies subject lo the
small companies regime.
On behalf of the board
Philip Wakeling
Trustee
31st October 2025
The notes on pages 16 to 26 form part of these financial statements,
Page 14

Citizens Advice Essex Limited
Statement of Cash Flows
For The Year Ended 31 March 2025
202S
2024
Notes
Cash flows from operating activities
Net cash generaled from operations
463,954
24,701
Nel cash generated from operating activilies
Cash flows from investing activities
Purchase of tangible assets
Interest received
463,954
24,701
(1.5191
8,445
10,720
Nel cash generated from investing activilies
10,720
6,926
Increase in cash and cash equivalents
Cash and cash equivalents at beginnlng of year
Cash and cash equivalenls at end of year
474.674
321.826
31.627
290.199
796,500
321,826
Page 15

Citizens Advice Essex Limited
Notes to the Statement of Cash Flows
For The Year Ended 31 March 2025
Reconciliation of income to cash generated from operations
2025
2024
Nel income
Adjuslments for
Interest income
Depreciation of tangible assets
Movemenls in working capilal..
Decreasel{increase) in trade and other debtors
Increase in trade and other creditors
5,239
3,649
(10.720)
304
{8.445)
304
122,386
346,745
1209.332)
238.525
Net cash generated from operations
463,954
24,701
Cash and cosh oqulvalents
Cash and cash equivalents. as stated in the Slalement of Cash Flows, Telates to the following items in the Balance
Sheet..
2025
2024
Cash at bank and in hand
796,500
321.826
Analysis of Ghanges in netfunds
A8 al 1 Aprll C•$h flows
2024
A8at31
March 2025
C8sh at bank and in hand
321.826
474,674
796,500
Page 16

Citizens Advice Essex Limiled
Notes to the Financial Statements
For The Year Ended 31 March 2025
General Infomiation
Citizens Advice Essex Limited is a company limited by guarantee, incorporated in England & Wales, registered
number 06150651 and registered charity number 1153582. The registered office is .
2. Accounting Policie8
2.1. Basis of Preparntion of Financial Statements
The financial slatemerbls have been prepared in accordance with the Charities SORP IFRS 102) "Accounting
and Reporting by Charilies= Statement of Recommended Practice applicable to charities preparing their
a¢Gounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 102) (effective 1 January 20191" Financial Reporting Standard 102 "The Financial Reporting Standard
applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Significant judgements and estimations
The eslimales and assumptions which have a significant risk of causing a material adjustment to the carrying
amount of assets and liabilitie5 are as follows-
Useful economic lives of tangible fixed assets.. The annual depreciation charge for langlble fxed assets is
sensitive to changes in the eslimated uselul economic lives and residual values of the assets. The useful
economic lives and residual values are re-assessed annually. They are amended when necessary lo reflecl
current estimates. based on technological advancement, future investments, economic utilisation and the
physical condition of the asses.
2.3. Fund Accountlng
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the truslees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific
purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose ol each lund is included in the notes to the financial
statements.
2.4. Incoming Resources
All incoming resources are included in the Stalernenl of Financial Activities when the tharity is legally entilled
to the income. it is probable that the income will be received and the amount can be quantified wilh
reasonable accuracy.
Voluntary income including donations, gifts and granls of a general nature are recognised where there is
entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Such income is
only deferred when..
the income conditions specify that the income must be used only in fulure accounting periods.. or
the donor has imposed conditions which musl be met before the charity has absolute entitlement.
Bank interest is included in the income and expenditure account upon receipt.
Page 17

Citizens Advice Essex Limited
Notes to the Financial Statements Icontinuedl
ForThe Year Ended 31 March 2025
2.5. Resources Expended
Expenditure is recognised once there is a legal or constructive obligalion lo make a payment to a Ihird party,
it is probable that settlem8nt will be required and the afflounl of the obligation can be measured reliably.
Expenditure is classified under the following activity heading5'.
Expenditure on charitable activilies includes the costs of running the charity's seNI￿s.
Other expenditure represenls those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Allocation of support C08t8
Support costs are those functions that assisl the work of Ihe charity but do not directly undertake charitable
aclivilies. Support costs include back office costs, finance, personnel. payroll and govemance costs which
support the charity. These costs have been alloc81ed be￿een cost ol raising funds and expenditure on
chanlable activilies on the basis of an estimation of time spent by relevant staff.
2.6. Tanglble Flxed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulaled impairment
losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their
e51imated residual value, over their expected useful lives on the following bases..
Compuler Equipment
200/0 Straight line
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assels and include cash in hand and deposits held al call with
banks, other short-lemi hlghly liquid investments thal mature in no more than three months from the date of
acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value,
and bank overdrafts.
2.8. Flnan¢lal Instruments
Debtors
Trade and other debtors are iecognised at the setuement amount due. Prepayments are valued al the
amount prepaid net of any discounts.
Creditorn and provlslon8
Creditors and provisions are recognised where the tharily has a present obligation resulling from a past
event that will probably resull in the transfer to a third party and
the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are
normally recogniséd at the settlement amount after allowing for any discounts due.
Flnancial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
inslrumenls. Basic financial instrLJments are initially recognised at Iransaction value and subsequently
measured al their settlement value with Ihe exception of bank loans which are subsequently measured and
amortised cost using the effective interest method.
2.9. Taxation
The tharity is exempt from lax as all rts income is charitable and applied for charitable purposes.
2.10. Pensions
The charitable company operates a defined pension contribution scheme. Contribution5 are charged to the
stalement of Financial Activities as they become payable in accordan￿ with the rules of the scheme.
Page 18

Cltizens Advice Essex Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
Income from Donations and Legacies
202S
Unrestricted Restricted
Total
funds
funds
funds
Donations and gifts
Grants
2,047,040
2,047,040
2,047,040
2,047,040
2024
Unrestrictsd Restricted
Totsl
funds
funds
fund$
Donations and glfts
Grants
198
19,820
198
2,102,693
2,082,873
20,018
2.082,873
2,102.891
Income from Other Trading Activiti•$
2025
2024
Unrestricted Unrestricted
funds
funds
Membership subscriptions
3,500
Investment Income
2025
2024
Unrestricted Unrestricted
funds
funds
Bank interest receivable
10,720
8,445
Other Incomo
2025
2024
Unrestricted Unre5triGted
funds
funds
LCA Support
600
Page 19

Citizens Advice Essex Limited
Notes to the Financial Ststements Icontinuedl
For The Year Ended 31 March 2025
Net IncomellExpendlturo)
The net income is stated after ¢hargingl(¢rediting)'.
202S
2024
Depreciation of tangible fixed a55ets - owned
304
304
Analy¥ls of Expendlture
2025
Activitlé•
Support
undertaken
costs
directly (see note 91
Total
Raising funds
Support costs
Governance costs
2,006,230
30,991
2,006.230
40,191
10.200
9,200
10,200
2.037,221
19.400
2.056,621
2024
Activlties
Support
undertaken
Costs
dlrectly (see nole 91
Total
Raising funds
Support costs
Governance costs
2,079,789
4,868
2.079.789
13.924
13,974
9,056
13,974
2.084,657
23,030
2,107,687
Support Costs
202S
Support Governance
costs
Costs
Total
General administration
Depreciation
Governance costs
8,896
304
8.896
304
10,200
10,200
9,200
10,200
19,400
Page 20

Citlzens Advlce Essex Llmlled
Notes to the Financial Statements {continuedl
ForThe Year Ended 31 March 2025
2024
Support Governance
costs
costs
Total
General administration
Depreciation
Governance Costs
8,752
304
8,752
304
13.974
13,974
9.056
13,974
23.030
10. Auditorfs Remuneratlon
Remuneration r8celv8d by Ihe charitable company's auditors and their associate5 during the year was as follows-.
202S
2024
Audit Servlc
Audit of the company's financial statements
6,700
8.130
Other Services
Taxation compliance service
Other non-audil services
412
2,711
2.900
3,123
2.900
11. Stsff Costs
Staff costs were as follows..
2025
2024
Gross salaries
Employers national Insurance
181.978
12,398
5,419
160.402
10.371
4,681
Pension contributions
199,795
175,454
No employees received employee benefits (excluding employer pension costs) for the reporting period of more
than £60,000.
12. Average Number of Employees
Average number of employees during the year was.. 6 (2024.. 5)
Page 21

Citizens Advice Essex Limited
Notes to the Financial Ststements Icontinued)
For The Year Ended 31 March 2025
13. Tangible Assets
Computer
Equipment
Cost
As al 1 April 2024
2.503
As at 31 March 2025
2.503
Depreciation
As al 1 April 2024
Provided during the period
As at 31 March 2025
1.288
304
1,592
Net Book Value
As at 31 March 2025
911
As at 1 April 2024
1.215
14. Debtor8
2025
2024
Due w•thin one year
Trade debtors
Prepayrnents and accrued incorne
600
280,773
403.759
281,373
403,759
15. Creditors: Amounts Falling Due Withln One Year
2025
2024
Trade creditors
Other taxes and social security
VAT
Accruals
Deferred Incorne
418
5,006
70,768
400,838
448,663
184
4.425
491.826
82.513
925,693
578,948
Page 22

Citizens Advice Essex Limlted
Notès to the Financial Ststements Icontinuedl
For The Year Ended 31 March 2025
16. Deferred Income
Deferred income movements in the year were as follows..
2025
2024
Balance al the start of the period
Income deferred in the current period
Amounts released in income from previous periods
Balance at the end of Ihe period
82,513
125,044
448.663
82.513
(82.513) (125.044)
448,663
82,513
17. Movement In Fund•
As at 1 Aprfl
2024
Asat31
Expendlture Transfers March 2025
Income
Unrestricted funds
General..
General unre51ricted fund
Restricted funds
British Gas Energy Trust
Cadent- Rural Advice
Energy Saving Trust- Warm Start Plus
Energy Saving Trust - Warm Homes
Essex County Council- Cost of Living
Essex County Council- Core
Essex County Council - Household
Support Fund
Income Wse
Macmillan Welfare
Ministry of Justice - Probation
Olgem SIF (1)
UK Power Networks
Aviva
Essex County Council- Household
Support Fund (LCA)
Essex County Council- Household
Support Fund (Training)
ECF Ukraine
147,852
14.820
(47,2361
37,655
153.091
147.022
123,136
165,319
296
{148,5971
(112,7561
(165,7271
11,4721
11 1591
{122,0001
1,575
(10,380)
408
1,176
1,159
122.000
86,071
(84,3501
{1,721)
41.926
434,571
222.417
(43,9051
1443,9471
(218,7491
2,152
(490,2921
(91,291)
1,979
9,376
(3,668)
(2.152)
6,719
4,314
483,573
86,977
50,000
(50,0001
so,000
{9,30SI
(40,695)
2,362
(2,362)
..CONTINUED
Page 23

Citizens Advice Essex Limited
Notes to the Financial Ststements (continued)
For The Year Ended 31 March 2025
UK Power Netsvroks (Contract)
Ofgem SIF {2)
28,370
3,000
(25,4801
(2.507)
(2.890)
(493)
Totsl restricted funds
2,047.040 (2,009.385)
(37.655)
Totsl funds
147,852
2,061,860 {2,056,621)
153,091
A8 at 1 April
2023
Asat31
March 2024
Income
Expendlture Transfers
Unrestrlcted funds
General..
General unrestricted fund
Designated..
Designated fund
71,612
28,463
(47,417)
95,194
147,852
45,001
(45,001)
Totsl unrestricted funds
116,613
28.463
(47,4171
50,193
147,852
Restricted fund$
British Gas Energy Trust
Cadent- Rural Advice
Energy Savlng Trust- Warm Start
Essex
Energy Saving Trust - Warm Start Plus
Energy Saving Trust- Warm Homes
Essex County Council- Cost of Living
Essex County Councll - Corè
Essex County Council- Household
Support Fund
Income Wise
Macmillan Welfare
Ministry of Justice - Probation
Ofgem SIF (1)
UK Power Networks
27,590
122,125
80,543
(141,2541
(82,854)
(8,461)
2.311
3,634
{1,969)
(1,665)
193,658
288,016
336,412
122,000
(198,513)
(266,022)
(335,056)
(122,000)
4,855
(21,994)
(1,356)
105,349
(103,849)
(1,500)
2B,452
412,265
81,106
41,434
267,879
129,421)
(417,054)
178,627)
(21,374)
(262,277)
969
4,789
(2,479)
(20.060)
(5,602)
Total restricted funds
27,590
2,082,873 (2,060,270)
{50,193)
Totsl funds
144,203
2,111.336 (2.107,687)
147,852
Page 24

Cltizens Advice Essex Limited
Notes to the Financial Statements Icontinuedl
For The Year Ended 31 March 2025
Brltlsh Gas Eneryy Trust
Funds provided by another charity whose main donor is British Gas, enabling selected local offices to deliver
services to fuel-poor dients using foodbanks.
Cadent
Funds provided directly from Cadenl Gas lo support ESG and regulatory obligations, enabling selected offices to
deliver services to fuel-poor dients in rural locations.
Warrn Start Essex (Energy Savlngs TfUStI
Enabling selected local offices to deliver energy-saving advice and support to fuel-poor households.
Wami Start Essex Plus IEnergy Savlngs Trust)
Sequentially funded projects derived from income drawn from the Energy Redress Fund enabling selected local
offices to deliver seNces to fuel-poor households where there are dependent children.
Wami Homes
Funding drawn from Affordable Warmth Solutions via Essex County Council enabling selected offices to provide
advice to fuel-poor dienls in the Essex County Council Area.
Essex County Council - Cost of Living
Funding from Essex County Council, enabling selected offices to provide additional services supplemenling our
core offer, including out-of-hours provision to people in Essex affected bylhe cost of living CTISIS.
Essex County Council Core
Funding from Essex County Council supporting the "core" funding of local offices in Essex.
essex County Councll - Household Support Fund
Funding for the administration and onwards provision of funds through the government's Household Support
S¢herne Policy.
Essèx County Council - Household Support Fund ILCAI
Funding channelled via the Local Citizens Advice membership lo distribule and administer Household Support
Fund allocalion5 across Essex.
Essex County Council - Household Support Fund {Training
Funding to deliver training to local offices lo ensure compliance and consistency in Household Support Fund
delivery.
Income Wise
Funding from Independent Age to support older clienls, especially those from racially minoritized communitie5, in
Ihè South of Greater Essèx enabling selected offices lo deliver tailored services.
Macmillan
Funds Irom Macmillan. enabling $8lecled offices to support people affected by cancer.
Mlnistry of Justice Probation
Funds enabling selected offices to support males on probation.
Ofgem SIF
Funds drawn from a contract between UKPN and Ofgem. supporting innovation in low carbon transition specificaSly
targeted al low-income families, enabling selected offices to provide targeted assistance.
UK Power Networks
From February 2025, income has been drawn directly following the award of a separate tender to deliver sirnilar
services, but now funded direclly by UKPN rather than through the partnership. This enables selected offices to
support vulnerable and fuel-poof households and contribute to the transition to low carbon.
..CONTINUED
Page 25

Citizens Advice Essex Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
17. Movement in Funds - continued
Aviva
A subcontract with Citizens Advice nationally - part of their national relationship with Aviva. Began in November
2024, providing a funded referral pathway wa Aviva. with mobilisalion and recruitment of advisers and caseworkers
sal within four local offices within the Essex Consortium.
ECF Ukralne
Funding administered by Essex Community Foundation to support services for Ukrainian refugees and displaced
people in Essex, mobilised during 2024125.
At the balance sheet date there were no remaining balances on restrictèd funds.
18. Transactlons wlth Trust•e$
No Injstee expenses have been incurred.
19. Related Party Dlsclosureg
Each of the Trustees who served during the year represented the following member Local Citizens Advice:
Riccardo Tazzinl
Neil Jones
Alexander Tarala
Claire Morin
Graham Clark
Jean Wells
Lanston Ramsay
Mary Stenson
Paula Whittle
Stuart Freel
Tonia Parsons
Philip Wakeling
lan Allsop
None- Independent Treasurer
None
Chelmsford
Maldon
Harlow
Epping Forest
Colchester
Uillesford
Soulhend
Braintree and South Essex
Tendring
Maldon
Epping Forest
Details of the monies passed, during the year, by Citizens Advice Essex Limited lo each member Local Cili2ens
Adwce is disclosed in thè individual arxounts lor each member, whlch are publicly available,
20. Controlllng Parties
The charitable company is controlled by its trustees.
21. Company Ilmlted by guarant¢•
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to Ihe assets of the company. in the event of a winding up,
such an amount as may be required not exceeding £1.
22. FRC'S Ethi¢al Standard - Provision Available for Small Entiti08
In common with other businesses of our size and nalure we use our auditors to prepare and submit returns to the
tax authorilies and assist with the preparation of the financial statements.
Page 26