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|Index|Page|Page||
|---|---|---|---|
|Report of the Trustees|I|to|8|
|Independent Examiners Report||9||
|Statement of Financial Activities||10||
|Balance Sheet||II||
|Statement ofCash Flows||12||
|Notes to the Financial Statements|13|to|20|





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|Benefits Universal|V|V|V|||
|---|---|---|---|---|---|
|Credit||||||
|Consumergoodsand|V|V|V|||
|services||||||
|Debt|VV||V|V||
|Discrimination|V|V|V|||
|Education|V|V|V|||
|Employment|V|V|V|||
|Financial services &|V|V|V|||
|capability||||||
|Health & community|V|V|V|||
|care||||||
|Housing|V|V|V|V|V|
|Immigration & asylum|V|V|V|||
|Legal|VV||V|||
|Other|VV||V|||
|Relationships&family|V|V|V|||
|Tax|VV||V|||
|Travel &transport|V|V|V|||
|Utilities &|V|V|V|||
|communications||||||



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|Service|Targetclient/Projectfocus|Funder|
|---|---|---|
|Macmillan Welfare|Individualswith a cancer diagnosis, their|Macmillan|
|Benefits Advice|familyorcarers||
|Housing First Aid Service|Developmentof a Housing First Aid approach,|Trustfor London|
||supporting partnersto deliver First Aid and||
||make casework referrals||
|Advising Londoners|A pan London project providing information,|Greater London|
|Project|advice and supportto Londoners at risk of/in|Authority (GLA)|





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||crisis, and delivering Advice First Aidtraining||
|---|---|---|
||to a range ofcommunity partners.||
|Improving Outcomes|A projectto improve and sustain accessto|AccesstoJustice|
|Through Legal Support|early legal advice and avoid unnecessary court|Foundation|
|(IOTLS)|proceedings.||



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|A|9 in 10 have increased sense of purpose and self|
|---|---|
|~|esteem|
|~<br>~|Over halfofour retired volunteers saytheyfeel less at<br>risk ofsocial isolation|
||3 in 4volunteers identifying as having a mental|
||health condition felt better able to managetheir|
||condition|





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||Notes|Unrestricted|Designated|Restricted|Total Funds||
|---|---|---|---|---|---|---|
|||Funds|Funds|Funds|2024|2023|
|||£|£|£|£|£|
|INCOME|||||||
|Donations|2|780|||780|785|
|Charitable activities|3|370,230||322,631|692,861|510,154|
|Investments|4|3,581|||3,581|704|
|TOTAL INCOME||374,591||322,631|697,222|511,643|
|EXPENDITURE|||||||
|Fund raising|5||||||
|Charitable activities|6|184,902|-|393,130|578,032|493,416|
|TOTAL EXPENDITURE||184,902|-|393,130|578,032|493,416|
|NET INCOMEI(EXPENDITURE)||189,689|-|(70,499)|119,190|18,227|
|OTHER GAINS AND LOSSES|||||||
|Remeasurement of net|||||||
|defined benefit liability|23|||||604,000|
|Transfer between funds|17|(142,721)|56,266|86,455|-||
|NET MOVEMENT OF FUNDS||46,968|56,266|15,956|119,190|622,227|
|Total funds broughtforward|17|108,643|248,496|6,662|363,801|(258,426)|
|Total funds carried forward|17|155,611|304,762|22,618|482,991|363,801|





|CROYDON CITIZENS ADVICE BUREAUX LIMITED|||||
|---|---|---|---|---|
|Company No. 02197919|||||
|Balance Sheet|||||
|as at 31 March 2024|Note|2024||2023|
|||£|£|£|
|Fixed Assets|||||
|Tangible Assets|13||||
|CurrentAssets|||||
|Debtors|14|88,980||72,421|
|Cash held as investment|15|85,219||-|
|Cash at bank and in hand||351643||347,564|
|||525,842||419,985|
|Creditors: amounts falling due within one year|16|42,851||56,184|
|Netcurrentassets|||482,991|363,801|
|Total assets less current liabilities|||482,991|363,801|
|Provision for defined benefit pension liability|23||-|-|
|NetAssets|||482,991|363,801|
|Unrestricted funds|||||
|General funds|17||155,611|108,643|
|Designated funds|17||304,762|248,496|
|Restricted funds|17||22,618|6,662|
|Total Funds|||482,991|363,801|





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|CROYDON CITIZENS ADVICE BUREAUX LIMITED<br>Statement of Cash Flows<br>forthe year ended 31 March 2024|||
|---|---|---|
||2024|2023|
||£|£|
|Net cash provided by (used in) operating activities (Note 19)|85,717|(7,879)|
|Cash flows from investing activities|||
|Investment income|3,581|704|
|Purchase of fixed assets|-|-|
|Cash provided by (used in) investing activities|3,581|704|
|Increase (decrease) in cash and cash equivalents atthe end ofthe year|89,298|(7,175)|
|Cash and cash equivalents atthe beginning ofthe year|347,564|354,739|
|Cash and cash equivalents at the end of the year|436,862|347,564|
|Reconciliation to cash and cash equivalents atthe end ofthe year per the Balance sheet:|||
|Cash held as investment|85,219|-|
|Cash at bank and in hand|351,643|347,564|
|Total cash and cash equivalents at the end ofthe year per the Balance sheet|436,862|347,564|
|There are no cash and cash equivalent balances that are notavailable for use bythe company.|||





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|||||2024||2023|
|---|---|---|---|---|---|---|
|||Note|Unrestricted|Restricted|Total|Total|
|2|DONATIONS||£|£|£|£|
||Sundry donations||780||780|785|
||||780|-|780|785|
|3|CHARITABLE ACTIVITIES||£|£|£|£|
||Croydon Council - Local Government Grant||339,856|-|339,856|333,000|
||Macmillan Cancer Support||-|112,554|112,554|88,223|
||Trust For London||-|51,875|51,875|41,302|
||Greater London Authority (GLA)||-|37,000|37,000|24,000|
||Access to Justice Foundation||-|85,875|85,875|36,736|
||The London Community Foundation||-|4,555|4,555|4,555|
||Croydon Relief In Need|||15,772|15,772||
||Citizens Advice||-|15,000|15,000|(28,171)|
||OtherCharitable Income||30,374|-|30,374|10,509|
||||370,230|322,631|692,861|510,154|
|4|INVESTMENTS||£|£|£|£|
||Bank interest||3,581|-|3,581|704|
|5|FUND RAISING EXPENDITURE||£|£|£|£|
||Support cost allocation|8|||||
|6|CHARITABLE ACTIVITIES EXPENDITURE||£|£|£|£|
||Direct staff costs|11|96,383|267,892|364,275|308,129|
||Direct professional fees (legal aid work)|||||34,433|
||Otherdirect costs||-|1,586|1,586|5,350|
||Governance costs|7|9,543|20,707|30,250|12,045|
||Support cost allocation|8|78,976|102,945|181,921|133,459|
||||184,902|393,130|578,032|493,416|





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|||||2024||2023|
|---|---|---|---|---|---|---|
|||Note|Unrestricted|Restricted|Total|Total|
|7|GOVERNANCE EXPENDITURE||£|£|£|£|
||lndependentexaminer||776|1,684|2,460|2,400|
||Trustee expenses|12|182|396|578|-|
||Legal & professional fees||8,585|18,627|27,212|9,645|
||Support cost allocation|8|-|-|-|-|
||||9,543|20,707|30,250|12,045|
|8|SUPPORT COSTS EXPENDITURE||£|£|£|£|
||Staff costs|11|40,455|51,665|92,120|71,148|
||Staff and volunteer expenses||1,967|2,807|4,774|6,608|
||Premises and establishment costs||14,432|16,410|30,842|25,056|
||Office administration costs||22,122|32,063|54,185|30,647|
||Other support costs||||||
||||78,976|102,945|181,921|133,459|
||Allocated to:||£|£|£|£|
||Fund raising|5|||||
||Charitable activities|6|78,976|102,945|181,921|133,459|
||Governance|7|||||
||||78,976|102,945|181,921|133,459|



## 

||2024|2023|
|---|---|---|
|NET INCOMEI(EXPENDITURE)|£|£|
|This is stated after charging:|||
|Independentexaminer’s remuneration|2,400|2,400|
|Operating leases - Premises|22,500|22,500|
|Operating leases - Equipment|1,944|1,944|
|Pensions - defined contribution|15,964|14,160|
|Depreciation|-|4,569|



## 



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|es to the Financial Statements (Continued)<br>he year ended 31 March 2024|||||
|---|---|---|---|---|
||Note||2024|2023|
|STAFF COSTS|||£|£|
|Salaries and wages|||405,168|337,096|
|Social security costs|||32,286|28,021|
|Pensions - defined benefit|||-|-|
|Pensions-defined contribution|||15,964|14,160|
|Redundancy|||-|-|
||||453,418|379,277|
|Staff costs are analysed as:|||||
|Direct staff costs||6|364,275|308,129|
|Support staff costs||8|92,120|71,148|
||||456,395|379,277|
|One employee received emoluments of more than £60,000 (2023: Nil).|||||
|The remuneration of key management personnel was £61,340 (2023: £56,457)|||||
|The average number of employees during the yearwas|||||
|Full time employees|||11|9|
|Part time employees|||3|3|
||||14|12|
|The full time equivalent posts at the end of the financial|yearwas||||
|Charitable purposes|||11.6|9.1|
|Management and administration|||1.4|1.4|
||||13.0|10.5|
|TRUSTEE EXPENSES|||£|£|
|Travel costs reimbursed|||-|-|
|Other costs|||-||
|No Trustees were reimbursed for expenses in the year|(2023:|none).|||
|No Trustee received any remuneration or fees for professional services (2023: none)|||||
|FIXED ASSETS|||||
||||Equipment||
|Cost|||£|£|
|Balance brought forward|||13,689|13,689|
|Acquired during the year|||-|-|
|Balance at 31 March 2024|||13,689|13,689|
|Depreciation|||||
|Balance brought forward|||13,689|9,120|
|Provided during the year|||-|4,569|
|Balance at 31 March 2024|||13,689|13,689|
|Net balance|||||
|31 March 2024|||||
|31 March 2023|||-|4,569|
|DEBTORS|||£|£|
|Trade debtors|||83,099|25,083|
|Prepayments and other debtors|||5,881|5,151|
||||88,980|30,234|



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|YDON CITIZENS ADVICE BUREAUX LIMITED<br>s to the Financial Statements (Continued)<br>he year ended 31 March 2024|||
|---|---|---|
||2024|2023|
|CASH HELD AS INVESTMENT|£|£|
|Redwood Bank 1 year deposit account|85,219||
|Cash at bank not used to meet short term cash commitments|||



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||||
|---|---|---|
|CREDITORS : Amounts falling due within one year|£|£|
|Social security and other taxes|||
|Accruals|39,680|9,559|
|Deferred Income|-|44,052|
|Othercreditors|3,171|2,573|
||42,851|56,184|



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|MOVEMENTS IN FUNDS||||||
|---|---|---|---|---|---|
||Balance||||Balance|
||1 April|Incoming|Outgoing|Transfers|31 March|
||2023|Resources|Resources||2024|
||£|£|£|£|£|
|Unrestricted funds||||||
|General Funds|108,643|374,591|184,902|(142,721)|155,611|
|Designated Funds||||||
|Wind Up Reserve|138,496|||56,266|194,762|
|IT Infrastructure Fund|30,000||||30,000|
|Service Development Fund|50,000||||50,000|
|Premises Fund|30,000||||30,000|
|Subtotal: Designated Funds|248,496|-|-|56,266|304,762|
|Total Unrestricted Funds|357,139|374,591|184,902|(86,455)|460,373|
|Restricted funds||||||
|Macmillan Benefits Advice Services Project|-|112,554|104,434|14,498|22,618|
|Trust For London|2,087|51,875|60,458|6,496|-|
|Greater London Authority|-|37,000|90,991|53,991|-|
|Access to Justice Foundation|4,575|85,875|101,920|11,470|-|
|The London Community Foundation|-|4,555|4,555|-|-|
|Croydon Relief In Need|-|15,772|15,772|-|-|
|Citizens Advice|-|15,000|15,000|-|-|
||6,662|322,631|393,130|86,455|22,618|
|Total balance|363,801|697,222|578,032|-|482,991|
||Balance||||Balance|
||1 April|Incoming|Outgoing|Transfers|31 March|
||2022|Resources|Resources||2023|
||£|£|£|£|£|
|Unrestricted funds||||||
|General Funds|(506,922)|321,382|(317,435)|(23,252)|108,643|
|Designated Funds||||||
|Wind Up Reserve|138,496||-|-|138,496|
|IT Infrastructure Fund|30,000|-|-|-|30,000|
|Service Development Fund|50,000|-|-|-|50,000|
|Premises Fund|30,000|-|-|-|30,000|
|Subtotal: Designated Funds|248,496|-|-|-|248,496|
|Total Unrestricted Funds|(258,426)|321,382|(317,435)|(23,252)|357,139|
|Restricted funds||||||
|Macmillan Benefits Advice Services Project|-|88,223|91,526|3,303|-|
|Trust For London|-|41,302|39,215|-|2,087|
|Greater London Authority|-|24,000|43,949|19,949|-|
|Access to Justice Foundation|-|36,736|32,161|-|4,575|
||-|190,261|206,851|23,252|6,662|
|Total balance|(258,426)|511,643|(110,584)|-|363,801|





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|ANALYSIS OF NETASSETS BETWEEN FUNDS|||||
|---|---|---|---|---|
||||2024||
||Unrestricted||Restricted|Total|
||General|Designated|||
||£|£|£|£|
|Fund balance as at 31 March 2024 is represented by|||||
|Tangible fixed assets|-|-|||
|Cash balances|169,588|304,762|(37,488)|436,862|
|Debtors|28,874|-|60,106|88,980|
|Current liabilities|(42,851)|||(42,851)|
||155,611|304,762|22,618|482,991|
|RECONCILIATION OF NET MOVEMENTS IN FUNDS TO NET CASH FLOW FROM||OPERATING|ACTIVITIES||
||||2024|2023|
||||£|£|
|Net movement in Funds|||119,190|622,227|
|Loss/(gain) on defined benefit pension scheme (note 23)|||-|(604,000)|
|Less: employer contributions to defined benefit pension scheme (note 23)|||-|(24,000)|
|Add: depreciation charge|||-|4,569|
|Less: investment income|||(3,581)|(704)|
|Decrease (increase) in debtors|||(16,559)|(42,187)|
|Increase (decrease) in creditors|||(13,333)|36,216|
|Netcash provided by (used in) operating activities|||85,717|(7,879)|



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|OPERATING LEASES||||||
|---|---|---|---|---|---|
|||2024|||2023|
||Property|Equipment||Total|Total|
||£|£||£|£|
|Future minimum lease payments due||||||
|within one year|1,250||-|1250|24,396|
|between I and 5 years|-||-|-|24,396|
|more than 5 years|-||-|-||
||1,250||-|1,250|48,792|



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|Net pension liability|||
|---|---|---|
||Yearto|Yearto|
||31st March|31st March|
||2024|2023|
||£|£|
|As at 1stApril 2023/2022|-|628,000|
|Contributions in the year|-|(24,000)|
|Discharge of obligations by Fund|-|(604000)|
|As at 31St March 2024 / 2023|||