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2025-03-31-accounts

BEXLEY BOROUGH CITIZENS ADVICE BUREAUX LIMITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

Charity registration number 275955

Company Registration number: 01368988

Independent Examiner:

Sadler Davies (Trading as: Finsbury Robinson Ltd) Top Floor, West Hill House, Dartford, Kent DA1 2EU

Registered Address:

42 Pier Road, Erith Kent DA8 1TA

BEXLEY BOROUGH CITIZENS ADVICE BUREAUX LIMITED

Year Ended 31st March 2025

Contents:

Page
Reference and Administration Details 1
Report of the Trustees 2 - 4
Statement of Assets & Liabilities 5
Statement of Financial Activities 6
Notes to the Financial Statements 7 - 9
Independent Examiners report 10

BEXLEY BOROUGH CITIZENS ADVICE BUREAUX LIMITED

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6

BEXLEY BOROUGH CITIZENS ADVICE BUREAUX LIMITED STATEMENT OF FINANCIAL ACTIVITIES Year Ended 31st March 2025

----- Start of picture text -----
Notes Unrestricted Funds Restricted TOTAL FUNDS
General Designated Funds 2025 2024
£ £ £ £ £
INCOMING RESOURCES
Donations and legacies 6a 700.00 - - 700.00 22,600.00
Charitable Activities 6b 219,302.00 - 111,886.92 331,188.92 349,354.00
Investments 6c 14,406.24 - - 14,406.24 12,325.98
TOTAL £234,408.24 - £111,886.92 £346,295.16 £384,279.98
RESOURCES EXPENDED
Charitable Activities 7a 226,558.36 - 130,874.12 357,432.48 338,550.81
Other expenditure 7b 7,200.54 - 938.59 8,139.13 2,908.00
TOTAL £233,758.90 - £131,812.71 £365,571.61 £341,458.81
NET INCOMING / ( OUTGOING ) RESOURCES
BEFORE TRANSFERS 649.34 - (19,925.79) (19,276.45) 42,821.17
ADDITIONS TO & RELEASES FROM FUNDS 8 (4,087.87) - 4,087.87 - -
NET MOVEMENT IN FUNDS (£3,438.53) - (£15,837.92) (£19,276.45) £42,821.17
BALANCES BROUGHT FWD AT
1 APRIL 2024 (2023) £230,533.05 £16,000.00 £46,331.56 £292,864.61 £250,043.44
BALANCES CARRIED FWD AT
31 MARCH 2025 (2024) £227,094.52 £16,000.00 £ 30,493.64 £273,588.16 £292,864.61
----- End of picture text -----

7

BEXLEY BOROUGH CITIZENS ADVICE BUREAUX LIMITED NOTES TO THE FINANCIAL STATEMENTS Year Ended 31st March 2025

1 Accounting Policies

1a Accounting Convention

The financial statements have been prepared under the historical cost convention and in accordance with Charities SORP (FRS102) 2015 and with regard to the Charities Act 2011. An independent examination is required under the Charities Act 2011. Abridged financial statements have been filed with Companies House in accordance with the special provisions of the Companies Act 2006 relating to smaller companies. No audit is required under exemption S 477 of the Companies Act 2006.

1b Tangible Fixed Assets

Depreciation is calculated on fixed assets in order to write off each asset over its estimated useful life.

Effective 1st April 2024, the trustees have decided to change the depreciation rule for all fixed assets to a 20% straight-line method. This replaces the previous 20% reducing balance method used for computers, office equipment, and office furniture. This change means that depreciation will now be calculated as a fixed percentage of the asset's original cost each year, rather than a percentage of its declining book value.

1c

Pension costs

The charity pays into The Peoples Pension scheme for all qualifying employees.

1d Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are subject to restrictions on their expenditure imposed by the donor of each fund.

2
TANGIBLE FIXED ASSETS
Cost at the beginning of the year
Additions
Disposals
Cost at the end of the year
Accumulated Depreciation 1st April 2024
Charge for year
Depreciation eliminated on disposals
NET BOOK VALUE 31st March 2025
3
DEBTORS AND ACCRUED INCOME
Other Debtors
Prepayments
Travel Expenses Refund
4
MONETARY ASSETS
Bank current Account: CAF
Bank deposit Account: COIF
5
LIABILITIES FALLING DUE WITHIN 1 YEAR
Deferred Income
Accrued expenses
Pension liability
Office
Equipment
£
(Restricted)
3,751.55
629.00
-
4,380.55
2,809.79
938.59
3,748.38
£632.17
Office
Equipment
£
30,467.74
3,818.56
-
34,286.30
19,482.87
6,642.36
26,125.23
£8,161.07
2025
-
252.00
-
£252.00
2025
24,420.69
272,920.23
£297,340.92
2025
23,698.00
9,100.00
-
£32,798.00
Furniture
£
5,171.18
-
-
5,171.18
4,613.00
558.18
5,171.18
£0.00
2024
34,000.00
-
1,500.00
£35,500.00
2024
16,489.27
231,401.99
£247,891.26
2024
-
2,200.00
811.46
£3,011.46
TOTAL
£
39,390.47
4,447.56
-
43,838.03
26,905.66
8,139.13
-
35,044.79
£8,793.24

BEXLEY BOROUGH CITIZENS ADVICE BUREAUX LIMITED NOTES TO THE FINANCIAL STATEMENTS Year Ended 31st March 2025

----- Start of picture text -----
8
6 INCOMING RESOURCES Unrestricted Restricted TOTAL FUNDS
General Funds 2025 2024
6a Voluntary Income £ £ £ £
Donations and legacies 700.00 - 700.00 600.00
Other grants and income - - 22,000.00
700.00 - 700.00 22,600.00
6b Charitable Activities-Grants
Bexley Council 216,300.00 - 216,300.00 216,300.00
Bexley Council Debt Advice Fund - 37,000.00 37,000.00 34,000.00
CitA Cost of Living Grant - - - 15,000.00
CitA Energy Advice Programme - - - 11,812.50
Trust for London Fund - 29,103.50 29,103.50 34,854.50
Trussell Trust - 36,259.22 36,259.22 36,427.08
London Borough of Bexley Fuel Voucher Scheme - 9,524.20 9,524.20 -
Charitable Activities-fundraising 3,002.00 - 3,002.00 959.92
219,302.00 111,886.92 331,188.92 349,354.00
6c Income from investment
Bank interest 14,406.24 14,406.24 12,325.98
14,406.24 - 14,406.24 12,325.98
TOTAL INCOMING RESOURCES £234,408.24 £111,886.92 £346,295.16 £384,279.98
7 RESOURCES EXPENDED Unrestricted Restricted TOTAL FUNDS
General Funds 2025 2024
£ £ £ £
7a Expenditure on charitable activities
Rent of offices 20,207.04 - 20,207.04 17,708.50
Training - - - 775.00
Travel 223.03 596.51 819.54 245.29
IT supplies & support 3,660.63 40.00 3,700.63 4,369.66
Salaries & Wages 168,622.64 96,694.78 265,317.42 270,359.93
Employers NI 9,737.17 6,693.45 16,430.62 18,108.35
Pensions 2,229.80 1,626.50 3,856.30 3,414.50
Recruitment - - - 704.40
Volunteer Costs 806.76 - 806.76 770.41
Telephone 1,946.55 - 1,946.55 3,455.93
Printing postage stationery 2,877.33 46.88 2,924.21 1,298.50
Office Supplies 112.11 - 112.11 525.08
Membership Fees & Subscriptions 8,557.29 141.00 8,698.29 8,356.15
Insurance 1,936.59 - 1,936.59 2,191.80
Company accounts filing fees 34.00 - 34.00 13.00
Bank charges 60.00 - 60.00 60.00
Accountancy and book keeping 1,570.00 - 1,570.00 1,290.00
Bexley Fuel Voucher Scheme 25,035.00 25,035.00 -
Sundry 3,977.42 - 3,977.42 4,904.31
226,558.36 130,874.12 357,432.48 338,550.81
7b Other expenditure
Depreciation Computer & Equipment 6,642.36 938.59 7,580.95 2,770.00
Depreciation Furniture & Fittings 558.18 - 558.18 138.00
7,200.54 938.59 8,139.13 2,908.00
TOTAL RESOURCES EXPENDED £233,758.90 £131,812.71 £365,571.61 £341,458.81
----- End of picture text -----

9

BEXLEY BOROUGH CITIZENS ADVICE BUREAUX LIMITED NOTES TO THE FINANCIAL STATEMENTS Year Ended 31st March 2025

----- Start of picture text -----
8. Summary of Fund Movements
Balance
Balance 31 March
Designated Funds 31 March 2024 Income Expenditure Net Movement Transfers 2025
Repairs Contingency Fund 6,000.00 - - - - 6,000.00
IT Contingency 10,000.00 - - - - 10,000.00
TOTAL DESIGNATED FUNDS £16,000.00 - - - - £16,000.00
Balance
Balance 31 March
Restricted Funds 31 March 2024 Income Expenditure Net Movement Transfers 2025
Fixed Assets - - 711.32 (711.32) 711.32 -
Debt Adviser - 37,000.00 40,865.75 (3,865.75) 3,865.75 -
CitA Energy Advice Programme 11,077.50 0.00 0.00 11,077.50 11,077.50
Trust for London Fund 15,954.50 29,103.50 30,000.00 15,058.00 15,058.00
Trussell Trust 3,299.56 36,259.22 35,200.64 4,358.14 4,358.14
London Borough of Bexley Fuel Voucher Scheme 16,000.00 9,524.20 25,035.00 489.20 (489.20) -
TOTAL RESTRICTED FUNDS £46,331.56 £111,886.92 £131,812.71 £26,405.77 £4,087.87 £30,493.64
General £230,533.05 £234,408.24 £233,758.90 £649.34 (£4,087.87) £227,094.52
TOTAL £292,864.61 £346,295.16 £365,571.61 £27,055.11 - £273,588.16
9. Staff Costs
2025
£
Gross wages, salaries and benefits in kind 265,317.42
Employer’s National Insurance costs 16,430.62
Pension costs 3,856.30
Total staff costs 285,604.34
----- End of picture text -----

Average number of full-time equivalent employees in the year: 7.25

10. Trustee Remuneration

During the year, none of the trustees received any remuneration or any other benefits from employment with the charity.

11. Trustee Expenses

None of the trustees have claimed expenses or had their expenses met by the charity.

2025
Number of Trustees 0
Reimbursement of expenses £0.00

12. Related Party Disclosures

There were no related party transactions for the year ended 31 March 2025.

BEXLEY BOROUGH CITIZENS ADVICE BUREAUX LIMITED INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRLISTEES OF THE BEXLEI. BOROUGH CITIZENS ADVICE BUREAUX LI￿lITED This rewri i)n the financial s¢#m¢rt¢s ofthe BEXLEY BOROUGH CITIZENS ADWICE BLIREAUX LIMITED for thc i'car Lndcd 31 NqdfLh 20?5. 11'hiLh arL' Sct on ￿geS l 10 9 is in rL￿peth oran cxaminaiion LarriLd out in accordance iiith 5145 ol-lhe Q'harities Aci 2011 Iihe Aell. Re5pectiw¢ responiibilities of the tThst¢es and iht examiner Th¢ ¢harity s Iru%t¢L'% tirL rLtx)rtsiblL Ic)r ihl prLp41rJlic)n iil-thi )¢U)unts. The Charii) s tyuses consider thai an audit is nai rL'quifLd lor this Near undLr SLiion 144121 ol'ihc C harillLS 2011 Iihc 2011 Acil or undLr Regulation 101 I Ildl of the C harities Accounis (Scoilandl Regulations 2(KK> Iihe 21M)6 Accounts Re8ulaiionsl and thai an independent exarnina(ion is nLLdLd. It is my resp)Dsibility to.. Ixtirnin¥ th¥ aLKN)unis s¢xiion 14) ol'ih¢ Choritics Aa 2011 and S¢¢Lion 441 l M¢) ol'th¢ C"hari(i¢s and Trusi¢¢ InvLsimcni I%LL)ilandi ALI 2(K>5 Iihc ?005 Aa iii li)111114' thL pr￿'Tr in thL 8cnN idi all ihL ¥i'id¥nL IhJi iyi)uld k, rL'quifLd in Jn dudii. dnd LC)nsLNULnili' iii, th) n()l L,xpfL￿I an Judit c)piniiin c)n thL VIL'￿ &IINL'n b>. LhL JLL%>unL%. Independent examiner 5 51¢emenl In L(?nnLLlii)n M iih uur i.Xdminalil?n. mair has ¢ome ￿ our au¢niion'. I I l M'hiLh 8ii'e% u.s reJ%(TrnJble Lau. li) belie%"e ihai ITh ani. maierial re%￿Li ihe re4uiremenL%.' lo kccp accounting rccords in accordance u.ith scclion 130 ofthc Acl: artd to prcpar¢ financial 5tal¢m¢nts "hirh a¢rord wilh th¢ acrouniing r¢cord5 and ¢ompl¥' i¥ith th¢ rcquirement5 01- the A¥t'. have not been ma.. or to Mhich, in our opinion. attcntion should be draM"n in order lo enable a proper understanding ofthe accounls to bc Tcachcd: or %.hiLh gi￿.￿5 us r¢wrtthl¢ lo believe thal in an!. ma*rial res￿1 the arrouniing ru1¢5 vf the rharitV'5 i(InsLiLuiivn h￿1V¢ nvl bern md. GemmA L Fo2&rty FCA SAdler DAvies Trading as: Finsbury. Robinson Ltd Top Floor, W'est Hill House. DarrfoTd, Kent DAI 2EU Date: 31" October 2025