BIRMINGHAM CITIZENS ADVICE
BUREAU SERVICE LIMITED
(a company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS
For the year ended 31 March 2025
Company No. 02202427
Charity No. 519639
*AEDVRZS2*
2411012025
COMPANIES HOUSE
A11
#169

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
COIYTENTS
Pag¢
Tru$tees'lDireetors' report
3-10
Independent Auditor's report
Stalemenl of financial activities
14
Balance sheet
15
Cash flow statement
16
Notes to the financial statements
17.32

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
TRUSTEES'IDIRECTORS, 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 the audited
financial slatem¢nts 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: Ststement 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 (FRS
102) (effettive l January 2019).
REFERENCE AND ADMINISTRA TIVE INFORMATION
Chority number:
519639
Company numb¢r:
02202427
Authori$¢d & regulated by the Flnaneial Conduct Authorlty FRN: 617S09
Registered office:
First Floor
Wellington House
31-34 Waterloo Street
Birniingham
B2 5TJ
Trustee Direetors:
Liam Brooker (Chair)
Jill Lambert
Councillor Gareih Moore
Elizabeth Alvey
Chaitali Desai
Lucy Vernall
Phil Marris
Kay Burton-williams
Dee Kundi
Sundccp Gill (resigned 31101125)
Lydia Siockdale (resigned 0611112024)
Richard Burden (resigned 06111124)
Habib Choudhury (appointed 12102125)
Junaid Shah (appointed 121021251
Senior Management Team..
Janice Nichols (Chief Executive- Retired 31108124)
Kelly Danks (Interim Chief Executive from 01109124)
Samantha Calchpole
Jane Priest
Auditors:
CKCA Limited
No. 4 Castle Court 2
Castlegate Way
Dudley
DYI 4RH
Bankers:
Unity Trust Bank PIC
9 Brindley Pla¢¢
Birniingham
BI 2HB
Solieitors:
DLA Piper UK LLP
Victoria Square House
Birn)ingham B2 4DL
Gowling WLG (UK) LLP
Two Snowhill
Birniingham B4 6WR

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
TRUSTEES'IDIRECTORS, REPORT
For tbe year ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMEIYT
Governing document
The Charity (which has the working name of 'Citizens Advice Birniingham {CAB)') was fornied as a company limited by guarantee
on 3 December 1987 (Company Number: 02202427). The full name of the charity is Birnlingham Cilizens Advice Bureau Service
Limited and was registered with ihe Charity Commission on 15 December 1987 (Charity Number.. 519639). It is governed by its
Memorandum and Articles of Association, &s last updated on 8 November 2023.
Reeruitment and appoinlmenl of trustees
The Charity is governed through a Trusi¢¢ Board. Trustees who have held office during the year ar¢ listed on page 3. The Articl¢s
of Association provide for a minimum of ihree and a maximum of fifteen Trustees.
Trustees are elected to the Board for a maximum period of three AGMS and are appointed by a resolution of its members at an
AGM. The Board has powers to CO-OPI members, provided that on appointment the total number of co-opted trustees does not
exceed one third of the total number of I￿ste¢S. All co-opted trustees must retire by the third AGM after their appointment and may
offer themselves for election.
The Trustee Board has two working wmmittees, the Finance and General Purposes Committee with responsibility for financial
management and premises and the Human Resources Committee wilh responsibility for personnel matters, including the setting and
monitoring of pay & remuneration of personnel and key management against industy benchmarks, as well a5 Health and Safety
and safeguarding matters, Other task and finish ￿0uPS are set up as necessary. The Board implements its de¢isions through an
executive management Committee that consists of the Chief Executive, who attends Board Meetings, and three operational
managers, each with an individual area of responsibility, along with the new business development manager and the finance
manager. The organisation is co-ordinated from its office on Waterloo Street, Birniingham.
Trustee Inductlon and tralnlng
New trustees are briefed on their legal obligaiions under charity and company law, the content of the Memorandurn and Arti¢les of
Association, Ihe committee and decisson-making processes, the business plan, annual budget and recent financial perfomance of
the charity, and the risk regisier. They also meet key employees and other trustees. Trustees all undertake GDPR and FCA mandated
training, they are also provided with annual training and charity updates where these will facilitate ihe understanding of their role.
They are also invited to the full training programme for staff and volunteers and have access to online training via our national
Citizens Advice online portal.
Related pgrtles
Citizens Advice Birniingham (CAB) is a member of The National Association of Citizens Advice Bureaux (Citizens Advice), the
naiional charity (Charity Number: 279057) which sets out a framework for standards of advice and case management and supports
local offices with an infomation system, training and other services.
During ihe 2024125 financial year payments were made lo Citizens Advice to ihe value of £11,503 (2023124: £11,438) in respect of
subscriptions, accountancy support, training services. slalionery and sundries. Receipts from Citizens Advice for contracts and grant
funding totalled £984,529 (2023124: £887,954).
Councillor Gareth Moore is an elected rnember with Birniingham City Council. During the 2024125 financial year payments were
rnade lo Binningham City Council of £10,551 (2023124.. £47,468) in respect of premises rentals. ¢oun¢il tsxes and business rates.
Receipts from Birmingham City Council for contracts and grant ￿ndIng in the year totalled £274,063 (2023124: £370,750).

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
TRUSTEES'IDIRECTORS, REPORT
Flir the year ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT (eontinued)
Background
During the period covered by this report, the UK saw a change of Government and continued to feel the effects of the largest cost
of living crisis for decades.
Citizens Advice Birniingham continued to feel the cost-of-living impact, both in ternis of our ability to meet demand for our services
and in dealing with the increasingly complex and growing client service needs. We continue io deliver our services by telephone
and offer webchat and video calls via a mix of office based and homeworking, as well as face-to-face appointments at outreach
location5 across ihe city. This Provides more convenience for our clients as well as more efficiency for our staff, both paid and
voluntary.
The UK experien¢¢d th¢ impa¢t of global political uncertainty during the summer of 2024, with an increase in hate crime and a lack
of community cohesion. We remain vigilanl, especially as the currenl political focus on migrants and asylum seekers can further
expose vulnerable members of the community.
Following the retirement of our Chief Executive, Janice Nichols, we welcomed our Deputy Chief Executive, Kelly Danks, into the
role of Interim Chief Executive.
Key risks and untertaintles
Senior managers and trust¢¢s undertake an annual review of the busine55 risks for Citiz¢ns Advtce Binningham, taking care to
record all significant risks in a risk register. This is monilored throughout the year to ensure there has not been any major change
to individual risks. Consideration is given lo the steps ihe organisation needs to take to mitigate risk by setting down actions that
can be taken io reduce the likelihood and/or the impact of an individual risk occurring.
The principal risk identified by the annual review of business risks continues to be Ihe uncertainty of future funding. BCC re
commissioned iheir advice contract in January 2025. BCC'S advice model is changing. with Ihe city-wide telephone service no
longer commissioned and advice services 10 be delivered face to face, working alongside BCC staff within Libraries in specified
localities. On 13th March 2025, we were pleased to be awarded two of the four available lots i.e. East and North Birniingham, with
the new service commencing in 2025126. We have also diversified into new areas, particularly extending ihe reach of our advice
services within health settings e.g. delivering a Sickle Cell and Thalassaemia project.
Our Struc￿ra1 changes and our success in expanding our services brings a staffing capacity and management expertise risk. To
mitigate this risk, the organisation undertakes succession planning by ensuring that skills are shared, and roles are developed in the
team to cover key posts when required. Training and further development is offered where this can help to develop necessary skills.
Where we have been unable to appoint to advisor role5, we are increasingly 'growing our own, by appointing to trainee positions.
We continue to explore opportunities lo seek funding to develop trainee caseworker roles in the future.
In parallel, trustees continue io look for new funding streams and opportunities to collabordte with others to develop new projects.
Citizens Advice Birniingham CWTies sufficient reserves to meet the obligalions of the organisation should no future funding be
secured and takes steps actively to manage creditors to ensure there is a healthy cash flow in the bank.
Trustees take seriously the potential risks around inforniation and data, and Inforniation Assurance is another key risk detailed in
the organisation's risk register. Staff and volunteers are regularly reminded of their responsibilities around the stordge and handling
of data as well as undertaking annual GDPR refresher training.
Trustees
The Iwstees who have served during 2024r25 can be seen on page 3.
None of the trustees have any beneficial interest in the company. All th¢ try5tees are m¢mb¢rs of the company and guardntee to
contribute £1 each in the event of a winding up.

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
TRUSTEES'/DIRECTORS' REPORT
For the year ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT (Continued)
Pay and remuneration of senior stsff
Levels of salary for senior staff and key management personnel are reviewed annually and the Trnstee Board operdtes a HR Committee
which meets to discuss staffing concerns during the year before reporting back to the Board. Salary levels are regularly benchmarked
against comparable organisations.
Volunteers
We currently have 21 volunteers in total and continue ¢0 build a strong volunteer team. Most of our current volunteers continue to help
deliver our Telephone Advice Line (fAL). We have three volunteers completing Ixnefii fonns as part of our Volunteer Benefits Team,
another who supports our Binningham Women's and Children's Hospitals Project, one who provides IT support, one who &8sists th¢
Macmillan Benefits Team and one who ¢arri¢s out campaigns and communication WOTk.
Fundraising activities
The Charity had no significant fundraising activities and costs in the year but raised funds from voluntary donations received from
regular donors as well as donations received from clients and organisations that are supporting our work.
0￿ECTIVEs AND ACTIVITIES
Citizens Advice Birniingham (CAB) has twin aims..
Provision of inforn)ation, advice and advocacy to the people of Birniingham; and
Influence the development of social policy to tackle injustice and reduce poverty and social exclusion.
The free, confidential and impartial advice service is provided to the standards set by nalional Citizens Advice so that ¢lients Can
und¢rsland their rights and responsibilities and thus enable them to make infonned choices aboul important asp¢¢ts of iheir lives.
Polieies
The policy ihat has been adopted to achieve the above aims is io follow the guidelines set down by national Citizens Advice and
includes the operation of office and outreach services within the geographical area.
The trustees achieve their aims by..
Recruiting and training a local diversity of volunteers.
Sustaining and assisting charitable Services by providing teams of managerial, administrative and specialist staff;
Raising income by negotiating funding agreements with various bodies, and obtsining donations and income from
sources.
Incurrtng expenditure, acquiring assets, entering into leases and other tr￿saCtIOnS such that the service can operate to a high
standard in an efficient manner. and
Controlling financial operations on a year-by-year basis by the appropriate use of a Business Development Plan and an
Annual Budget.
b)
other
d)
The charity also operates Health & Safety and Equal Opportunities policies for the benefit of all who come into contact with the
organisation.

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
TRUSTEES'/DIRECTORS' REPORT
For tbe year ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)
HOW OUR ACTRVITIES DELIVER PUBLIC BENEFIT
Cilizens Advice BiTmingham Provides advice to clients across Bimiingham from locations including:
Various Health Units within prirnary and secondary Care settings
Hospitals
Job Centres, libraries, community rxntres
HMP Birniingham
County Court Welfare Office
Foodbanks
Citizens Advice Birniingham provides infomation and advice on a wide I￿ge of issues to those living or working in the Birniingham
area. We provide public benefit through our services which are free, confidential, independent and impartial to anyone using them.
Below we set out in more detail how we have provided these services over the lasi year.
The Board of Trustees has had due regard to the Charity Commission guidance on public Ixnefit and has complied wilh the duty in
s¢¢tion 4 of the Charities Act 2011.
ACHIEVEMENTS AND PERFORMANCE
During 2024125, Citizens Advice Birniingham delivered high quality, tsrgeted, free advice to 15,444 clients with 113,404 issues,
an average of 7.3 issues per client (up from 6.3 issues per client in 2023124) which is a strong indication that people's problems are
becoming more complex than ever. During the year our work resulted in total income gains for our clients of £19,598,227.
The Generalist Advice Service assisted 6,704 clients with 80,470 issues. Our Universal Credit.. Help to Claim Team achieved
additional benefil income of £6.8 Million for clients and our Macmillan Benefits Tearn helped clients living With cancer to access
over £l1.9 million in welfare benefits.
The Debt Team dealt with £6,434,281 worth of debi, of which 550/0 was non priority debt and the remaining 450/0 was priority debt.
Debts written off, which included Debt Relief Orders and write offs, totalled £1,174,008 and repayrnents negoiiated, which included
Debt Management Plans on clients, behalf and token offer payments, £298,997. During the same period, our County Court Welfare
Office dealt with £1,749,407 worth of mortgage arrears and £1.287,132 of renl a￿ears. 940/0 of the clients we represented at court
hearings were able to avoid repossession.
Citizens Advice Bimingham regularly seeks feedback on its perfonnan¢e from ¢li¢nts. Overall, the vast majority of our clients
raled their experience of our service as positive or very positive. l OO•/o of clients who were supported by our Macmillan Benefits
Team told us ihat they were satisfied or very satisfied with the service they received, 890/• were less worried about their finances
and 88%, said that our assistance had helped to reduce their stress or anxiety. Of Ihe clients assisted by our Wellbeing Team. 940/
said they were satisfied or very satisfied with the help they had received.
All this could not have been achieved without the hard work and dedication of our staff and volunteers, and the trustee board thanks
all volunteers and staff for their hard work and commitment during another challenging 12 months.
We continue to work in partnership with other agencies including other local Citizens Advice. By keeping in touch with
developments within local Citizens Advice from around the county we have been able to share experiences, lessons learned and
new ways of doing ihings. We a150 continue to work with other Bimingham-based advice and support organisations to provide the
best services we can to the citizens of Bimingham.
In summary, whilst the operaiing environment continues to be difficuli, demand is increasing and need is ever more complex.
Citizens Advice Birniingham ha5 con515tenily aimed to ensure its services reach as many of those people who need help as possible
with the resources available.

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
TRUSTEES'IDIRECTORS, REPORT
For the year ended 31 Mareh 2025
REVIEW OF FINANCIAL POSITION
During the 2024r25 financial year CAB delivered a financial surplus of £65,715 (2023124; financial surplus of £66,604). This surplus
arose primarily due to increased funding from projects and investments, and salary savings resulting from slow recruitsnent into vacant
positions. Income increased to £2,177,089 compared to £2,137,584 in 2023124, while over the same period expendilure increased io
£2,111,374 from £2,070,980 in 2023124.
Expenditure on r￿ed assets capiLqlised during the year amouni¢d to £NIL (2023124.. £NIL), in congruence with our capitslisation
policy. Fixed assets are used for charitable purposes and enable stsff and volunteers to Provide an optimum s¢rvi¢¢ to the public.
There is an end of year restricted fund balance of £53,505 {2023r24: £76.110). Mainly arxounted for by £28,709 for NHS projects, and
£2,162 for The Henry Smith projecL £18,365 left for the Alzheimer's project. The funds are exkKded io be spent by March 2026.
Restrietions and Investmenl Powers
The Memorandum of Association authorises the Charity to receive income by way of grants, donations, gifts and legacies provided
it does not undertake any pemanenl trading activities in raising funds for its Primary objectives. The Memornidum of Association
authorises investhient of surplus monies nol imm¢dial¢ly requir¢d. subj¢¢t only to condilions and consents imposed by law.
Reserves Pollcy
The Trustee Board reviews and updates its reserves policy annually to ensure its compliance with Charity Commission best practice.
This requires reserves to be available to cover future conlingencies and liabilities. The Reserves Policy requires at least three months,
expenditure to be held as unrestricted designaled funds, equating to £611,644 at budgeted 2025126 expenditure levels.
The Charity also has a designated fund of £225,000 for tangible fixed assets (investments) and a further £270,000 for other
designated funds, the breakdown of which can be seen in Note 20 on page 27. The unrestricted and undesignaled general free
reserves at 31 March 2025 are £167,448 (2024.. £147,080) after designating reserves of £1,108,644 (2024: £1,040,692). Restricted
reserves at ihe end of the year amount to £53,505 (2024.. £76,110).
Golng Concern
The Charity reported a cash inflow of £209,507 for th¢ year as creditors and provisions were increased at year end, the Charity
expects lo make a smaller inflow in 2025126.
After making further appropriate enquiri¢s, together with our reserves and expenditure control, the trustees have a reasonable
expeclalion that the company has adequate resources io continue in operational existence for the twelve months from the date of
Signing ihis report. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
Polilical Donations
No donations of monies or donated goods were made to any political parties or political campaigns in the year {202314'. £NIL).

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
TRUSTEES'IDIRECTORS, REPORT
For the year ended 31 March 2025
FUTURE PLANS
Overall, funding continues to be short terni and uncertain and is likely to remain so for some years to come, which makes longer
lern) planning diificult. The Trustee Board recognises this, and its commitment to diversify its search for other fijnding includes
seeking opportunities to work with other local Citizens Advice and other paTthers to collaborate on projects and share costs where
possibl¢.
With traditional sources of funding looking less secure, it is our intention to seek a new funding or new partnerships from a broader
base, considering our clients, needs. CAB will offer its 'maiTJstrearn' access to our service by the mosl efficient means, which
remains the telephone - across all our projects when clients express a channel preference it is for phone services. Alongside the
phone service we will continue to offer some in-person support for clients who need it via funding arrangements with partners
already working with the clieni group.
CAB will seek to target services at those people who are identified as being in greatest need. We will also seek to design services
around clients at points where ihey are undergoing life changing evenls, for example a relationship breakdown, a cancer diagnosis,
a threat of eviction. Thi5 approach already describes some of our mosl successful projects such as our Macmillan Welfare Benefit
Service, Alzheimtr's So¢i¢ty Project and our duty scheme at the county Court supp)rting clients at risk of eviction.
As a result of our partnerships with Citiz£ns Advice national and Anawim, Birniingham's Centre for Women, additional short-tenn
funding has been secured for our Women's Services Project this year. The challenge remains to idenlify and secure longer tenn
funding for this service, that has demonstraled a sustainable impact for the clients it supports.
Over the last year we have adapied fl¢xibly to the changing funding landscape, Plvoling or ¢xpanding services as necessary to
continue to meet the needs of our ¢lients e.g: enabling continuity of energy advi¢e via rhe CADENT project on cessation of the
BEAP project. expanding our Help to Claim service as a trusted provider of advice on Managed Migration lo Universal Credit.
We have instigated new projects, embedding and expanding our West Midlands Sickle Cell, Thalassaernia and Rare Inherited
Anaemia's Network Adviser Service and extending our reach into foodbanks by securing funding from Trussel lo offer much needed
advic¢ to foodbank users in Quinton. We will continue to use our knowledge and networks to identify further development5 for the
future.
Much of this work will be underpinned by our long-tem) commitment to working with volunteers, The volunteer function is
important to continue, as it meets additional client demand, and provides us with a pool from which we can recruit to paid posts
within contexl of as workforce Shortages across the advice seclor. In 2024125, five of our TAL advisers were recruited to vacant
paid posts. The funding for our training and development officer runs out ihi5 year, as have now received the maximum granls
available from ihe Henry Smith Trust. We will seek alternative funding for this post, as ongoing workforce training and development
is crucial lo our ability to deliver high quality advice. The posi holder is also responsible for training all volunteers enlering the
service. for which we have no other funding.
We will continue to utilise iechnology both to promote ourselves to funders and to support more clients where possible. We will
renew our website to ensure a more attrdctive web presence for client5, Polential funders, corporate sponsors, and job candidates.
We will also work wilh other local Citizens Advice and national Citizens Advice (CA) to harness Al where it can make our resources
go further.
The priorities laid out below cover a wide range of challenges and opportunities in the next year and beyond:
Conlinue to provide the people of Birn)ingham with high quality and accessible services
Take steps to maintain our finances on a more sustainable footing by continuing to seek new funding OPPOTtunities, having
a more diverse funding base and managing our costs
Have the appropriate infrastructure to provide high quality services lo our cuslomers and ensure efficient management of
the organisalion
Further develop our telephone and digital offer to ensure we reach as many clients as possible within our limited resources
Raise the profile of Citizens Advice Birniingham with clients, funders and third parties
Use our data to analyse and research issues to campaign for Ihe benefjt of our client5 and the wider community
Explore collaborative working with other local Citizens Advice, particularly in the West Midlands region, in other Core
Cilies and with other third sector agencies

Ulilise reserves in line with policy.
BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
TRUSTEES'tDIRECTORS' REPORT
For the year ended 31 March 2025
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees are responsible for preparing the Annual Report and the fmancial ststements in accordance with applicable law and
regulations.
Company and charity law requires the trustees to prepare financial statements for each financial year. Under that law, the directors
have elected to prepare ihe fmancial statements in accordance with United Kingdom Generally Accepted Accounting Practice
(United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair
view of the state of affairs of the charitable company and of the surplus or deficit of the charitable company for that period. In
preparing those fmancial statements, the trustees are required to:
a) select suilable bccounting policies and apply them consistently
b) observe the methods and Principles in the Charities SORP
c) make judgements and esiimates that are reasonable and pNdenl
d) slale whether hpplicable UK accounting standards have been followed, subject to any material departures disclosed
and explained in the financial slalements
¢) prepare the financial stalement on the going ¢on¢¢rn basis unless it is inappropriate lo presume that the charitable
company will continue in business,
The trustees are responsible for keeping proper accountinE records, which disclose with reasonable accuracy at any time the financial
position of the charitable company and to enable them to ensure that the financial slalements comply with the requirements of ihe
Companies Act 2006. They are also responsible for safeguarding the assets of the charitable 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 infonnation included on the charitsble
company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may
differ from legislation in other jurisdictions.
STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
The directors who were in office on the date of approval of these financial statements have confimied, as far as they are aware, thal
there is no relevant audit inforniation of which ihe audiiors are unaware. Ea¢h of the directors have confinned that they have taken
all the steps that they ought to have taken as directors in order io make themselves aware of any relevant audit inforn)ation and to
esiablish that it ha5 been communicated to the auditor.
Thi5 report has been Prepared in accordance with the Siatement of Recommended Practice.. Accounting and Reporting by
Charities. preparing the accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and
Republic of Ireland (FRS102) and the Charities Act 2011.
Auditors
The auditors. CKCA Limited. have indicated their willingness to continue in office for the ensuing year.
The Trustees, r
port was approved by the board, authorised for issue on 30 July 2025. and signed on its behalf by:
Liam Brooker
Chair
10

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRMINGHAM
CITIZEIYS ADVICE BUREAU SERVICE LIMITED
Opinion
We have audited the financial statements of Binningham Citizens Advice Bureau Service Limited (the 'charitable company,) for
the year ended 31 March 2025 which comprise of the statement of financial activilies, balance sheet. cash flow statement and notes
to the fmancial ststements, including a summary of significant accow)ting policies. The fmancial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards. including FRS 102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland" (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024, and of its incoming resources and
application of resources, including its income and expenditure, for the year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice: and
have been prepared in accordance with the requirements of the Companies Act 2006.
Ba$i$ for opinion
We conducted our audit in accordanc¢ with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our
responsibilities under those standards ar¢ fvrther 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 wilh the ethical requirements that are relevant to
our audit of the financial staiements in ihe UK, including the FRC'S Erhical Standard, and we have fulfilled our other ethical
responsibilities in accordance with ihese requirem¢nts. We believe that the audit evidence we have obtained 15 sufficient and
appropriate to provide a basis for our opinion.
Conclusions relating to going eoneern
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 stalements is appropriate.
Based on the work we have perfornied, we have not identified any maierial uncertainties relating io events or conditions that,
individually or collectively, may cast significani doubt on the charitsble company's ability to continue as a going concern for
period of at least 12 month5 from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of th¢ trustees with respect to going concern are described in the relevant sections of
this report.
Other Information
The trustees are responsible for the other inforn)ation. The other infonnation comprises the inforniation included in the report of the
trustees, other than the financial 5talements and our auditor's report thereon. Our opinion on the financial statements does not cover
the other infonnation and, except lo the extenl otherwise explicitly stated in our report, we do nol express any forn) of assurance
conclusion thereon.
In connection with our audit of the financial slalement5, our responsibility is to read the other infomation and, in doing so, consider
whether the other infomiation is materially inconsistenl with the financial ststements or our knowledge obtained in the audit or
otherwise appears to be materially misslated. If we identify such material inconsistencies or apparent material misstatements, we
are required to deterniine whether there is a malerial misstatement in the fmancial statements or a material misstatement of the other
inforniation. If. based on the work we have perfornied, we conclude that there is a material misstatement of this other infomiation,
we are required to report that fact.
We have nothing to report in this r¢gard.

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRMINGHAM
CITIZENS ADVICE BUREAU SERVICE LIMITED (CONT.)
Opinions on matters prescribed by Ihe Companies Att 2006
In our opinion, based on the work undertaken in the course of th¢ audit:
the infom)ation given in the report of the truslees (incorporating the directors, report) for the financial year for which the
fmancial stalemenls are prepared is consistent with the financial statements- and
the trustees. report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exeeption
In the light of our knowledge and underslanding of the charilable company and its environment obtained in th¢ wurse of the audiL
we have nol identified material misstatements in the trustees, report.
We have nothing io report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to
you if, iTJ our opinion..
adequate accounting records have not been kept, or retums adequat¢ for our audit have not been received from branches not
visited by us. or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of tru5tees' remuneration specified by law are not made. or
we have not received 811 the inforniation and explanations we require for our audit; or
the trustees were not entiiled to prepare the financial statements in accordance wilh the small companies, regime and tske
advantage of the small companies, exemplions in preparing the Report of the Trustees and from the requirement to prepare a
strategic report.
R¢$ponsibilltles of trustees
As explained more fully in ihe trustees, responsibilities slalemenl set out on page l o. the trustee5 (who are also the directors of th¢
charilable company for the purposes of company law) are responsible for the Preparation of the financial statements and for being
satisfied that ihey give a true and fair view, and for such internal control as the trustees detemiine is necessary to enable the
preparaiion of financial statements thai are free from maierial misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a
going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounling unless
the trustees either intend to liquidale the charitable company or lo Cease operations, or have no realisti¢ alternaiive but to do $0,
Auditor's responslbllities for the audit of the financial ststements
Our objectives are to obtain ￿&Sonable assurance aErt)ut whether the financial 5tstements as a whole are free frorn material misslatemenL
whether due to fraud or error, and lo issue an auditor's report that includes our opinion. Reasonable &ssurance is a high level of &ssurance but
is not a guarnntee that an audit conducted in accordance with ISAS (UK) will always defrct a material misstatement when il exists.
Misstatsments Can arise from fiaud or error and considered material if, individually or in the agwgate, they could re&80nably be expected
io influen¢e the ewnomic decisions of useTS taken on the basis of these financial ststements.
The extent to which ourwwedures are wable of detecting iregularitie& including fraud 15 detailed below.
Extent to which the audit was considered capable of deteeling irregularities including fraud
We identified and assessed the risks of material misstatement of the financial statements, in respect of irregularities whether due to
fraud or error, or non-compliance with laws and regulations and then designed and perfornied audit procedures responsive to those
risks, including obtaining audit evidence thal is sufficienl and appropriate lo provide a basis for our opinion.
In idenlifying and assessing risks of material misstatement in respect of i￿egUlar)Ile5. including fraud and non-compliance with
laws and regulations, our procedures included the following..
We obtained an understanding of the legal and regulatory frameworks that are applicable to the Company by discussion and enquiry
with the directors and manag¢ment team and our general knowledge and experience of the charity sector.
12

BIRNllNGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
INDEPENDENT AUDITOR?S REPORT TO THE MEMBERS OF BIRMINGHAM
C￿[zElys ADVICE BUREAU SERVICE LIMITED (CONT.)
Audltor's responslbllltles for the audit of the finaoelal s¢atem¢nts (conL)
We focused on specific laws and regulations which we considered may have a direct Material ¢ffect on the fmancial statements or
th¢ operations of thc LX)mpany. including the Companies Act 2006. tsxation legislatio￿ data protection. employmenL and heahh
and safety legislation.
We &8wsed the extent of compliance with the laws and regulations identified above tlrough making enquiries of management,
Teviewing correspondence with relevaDt regulators.
Audfil respoDse ¢0 rislL* Identified
We assessed the susceptibility of the Company's fmancial statements to material misstatemen( including how fraud rnight occur.
Audit procedures perfoTmed included but wcre not limited to..
Discussions with directors and management as to where they consid¢T¢d there was sU8ceptibility to fraud, their knowled8¢
of actual, suspected and alleged fraud:
Confrning our understanding of controls by perforniing i walkthrough t¢st OT observation and enquiry;
Perforniing analyti¢aJ proc¢dur¢s to identify any unusual or unexpected relationships;
Identifying and testing journal entries,
Asreeing funding to und¢rlyin8 s¢rvice agreemenls and ensuring iDcome is recognised in the Correct period;
AgreeiDg ¢lassification of fimding between restricted and unr¢5tricted funds and ensuring arnounts are spent for the
puyposes intended;
Reviewing the allocation of direct aDd support costs and ensufiDg C(￿nParable to previous periods.
Reviewing urAusual or unexpected lrnsa¢tions; and
Agreeing the fmancial stat¢rn¢nt disclosures to underlying supporting documentation.
Owing to the inherent limitations of an audiL there is an unavoidable risk that we may not have detected some material misslatements
in the fiDancial siatements, even though we have properly planned and perfornied ow audit in accordAn¢e with auditing slandards.
The more removed that laws ond regulations are from financial transactions, the less likely it is that w¢ would become aware of
non-compliance. Auditing Standards also limit the audit pro¢edures r¢quired to identify non-¢ompliance wlth laws regulations
lo enquiry of tb¢ directors and other management aDd the inspection of regulatory and l¢8al corr¢sp(Indence, if any.
Materia] misstst¢ments that aris¢ du¢ to fraud can be harder to detect than th0￿ thal arise from error as they may involve deliberate
¢oncea]ment or ￿llUSIon.
A fillther description of our responsibilities is available on the Fknancial Reporting Council's website
at: www.frc.org.uklaudiiorsresponsibililies. This description fomis part of our auditor's reporL
Use ofour report
This report is made solely to the charitsble company's members, as a body, in ac￿rdance with Chapter 3 of Part 16 of the Cornpanies
A¢t 2006. Our audit work has been underthken so that w¢ might state to the ¢haritsbl¢ ¢ompaDy'S memberg those matlers w¢ 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 nol accept or
assume responsibility to anyone other th8n the charitable company and the charilable company's members as a boty, for our audit
work, for this repo¢ or for the opinions we have fornied.
Mark Nicho115 FCA
Senior Ststutory Auditor
for and on behalf of CK Audit
30 July 2025
Chartered AccouDtants
Stawtory Auditor
No. 4 Castle Court 2
C&stlegale Way
Dudley
West Midlands
DYI 4RH
13

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
(Including income and expenditure account)
For the year ended 31 March 2025
Unreslricted Restricted
Funds
Funds
Total Unrestricted
2025
Funds
Restricted
Funds
Total
2024
Note
Income from:
Donations and legacies
Charitable activities
Activities for generating funds
Inveslrnents
2,799
825,676
2,799
2,106,266
27,797
40,227
1,986
896,798
1,978
36,399
1,986
1,175,069 2,071,867
25,354
27,332
36,399
1,280,590
27,747
40227
Totsl Ineome
868,752
I J08?37
2,177,089
937,161
1,200,423 2,137,584
Expenditure on:
Charilable activities
Other expenditure
736,755
3,127
lJ36,523 2,073,278
34,969
3&096
763,824
69,484
1,206,276
31,396
,970,100
100,880
Totsl expenditure
739,882
1,371,492 2,J IlJ74
833,308
1,237,672 2,070,980
Nel in¢omel(expendlture)
before Ir*ns(er
J28,870
(63,1 $5)
65,715
103,853
(37,249)
66,604
Transfers between funds
20,21
(40,550)
40,SSO
(71,020)
71,020
Nel movement in fund$
88J20
(22,605)
65,715
32,833
33,771
66,604
Reton¢iliition of fund$:
Total funds brought
forward at 01 April 2024
J,187,772
76,110
1,263,882
1,154,939
42,339
,197.278
Total funds earried
forward at 31 March 2025
1376,092
53JOS
lJ29,597
1,187,772
76,110
1,263,882
The statement of financial activities includes all gains and losses in ihe curreni and comparative year. All income and expenditure
derive from continuing activities.
The notes on pages 17 to 32 fomi part of these fjnancial statements.
14

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
BALANCE SHEET
As at 31 March 2025
2025
2024
Note
Fixed assets
Tangible assets
]nvestsnents
14
14
225,000
225,000
225,000
225,000
Current assets
Debtors
Short tern) deposits
C&sh at bank and in hand
15
26
26
257,862
850,633
298,468
300,645
939,594
1,406,963
1,240,239
Liabilities
Creditors.. amounts falling due
within one year
16
(222J66)
(121,357>
Net eurrent assets
,J84,597
1,118,882
Total 9$5ets less current liabilities
1,409,597
1,343,882
Provisions for liabilities
19
(80,000)
(80,CA)O)
Total Det assets
l J29,597
1,263,882
Fund$ of the charlty
Unrestricted funds:
General funds
Designated Revaluation reserve
Other Designated funds
20
J67,448
53,557
,055,087
147,080
53,557
987,135
J,276,092
,187,772
Restricted funds
21
53,505
76.110
Total charity funds
22
lJ29J97
1.263,882
The financial statements for registered Company number 02202427, have been prepared in accordance with the provisions
applicable to companies subject to the small companies, regime and in accordance with the Provisions of FRS 102 Section l A -
small entit
. The arwunts wer¢ approv¢d by the Board, authorised for issue on 30 July 2025 and signed on its behalf by,
Chair
The notes on pages 17 to 32 forni part of these fmancial statements.
15

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
CASH FLOW STATEMENT
For the year ended 31 March 2025
Note
2025
2024
Cash flows from operatlng aetivities:
Net cash provided by operating activities
25
169,280
(150,319)
Cash flows from investing activities:
Dividends. interest and rents from investsnents
40,227
36,399
Net cash provided by investing activities
40,227
36,399
Increase l (decrease) in cash and cash equivalents in
the reporting period
21)9,507
(113,920)
Cash and cash equivalents at the beginning of the
reporting period
939,594
,053,514
Cash and cash equlvalent$ at the end of the
reporting period
26
I,J49,101
939,594
The notes on pages 17 to 32 forni part of these fmancial statements.
16

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Charitable Company Information
Birmingham Citiz£ns Advice Bureau Service Limited 15 a private limited charitable company. limited by guarantee, by not having share
capital incorpordted and domiciled in England & Wales. The regislered office is First Floor Wellington House, 31-34 Waterloo stree
Birmingham, B2 5TJ and the company registration numlxr is: 02202427.
Aeeounting Policies
Basls of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Staternent of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019) - (Charities SORP (FRS 102)), the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Bimiingham Citizens Advice Bureau Service Limited meets the defmition of a public benefit ¢ntity under FRS 102, Assets and
labilities are recognised at historical cost or transaction value unless otherwise staled in the relevant accounting policy.
The finan¢ial statements are prepared in Sterling and rounded to the neares¢ £ l.
Fund aeeountlng
General funds are unrestricted funds which are available for u$¢ at the discrelion of the trustees in furtherance of the 8eneral
objectives of the company and which have noi been designated for oiher purposes.
Designated funds are unrestricted funds earnlarked 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 purposes. The costs of raising and admtnistering such funds are charged against the specific
fund. The aim and use of each restricted fund is set out in the notes to the f￿anCIal statements.
IJ
Income
All income is included in the statement of financial activities when the charity is entitled to the funds and the amount can be measured
with reasonable certainty. Income is deferred only when the charity has to fulfil conditions before becoming entilled to it or where Ihe
donor has specified that the income is to be expended in a future period.
Voluntary income is received by way of granls, donations and gifts. including gift aid income where applicable, and is included in full
in the statement of financial activities when receivable. Income from government and other grants, where related to perfomiance and
specific deliverables, are accounied for when it is probable that the income will be received and the amount can be measured reliably
and is not deferred.
Donated services and facilities are included at the value to the charity where this can be quantified and is material. The value of seThices
provided by voluntttrs has not been included in these accounts.
Interest receivable
Interest on funds held on deposit is included when r¢¢eivable and the amount can be measured reliably by the company; this 15
normally upon notification of the inlerest paid or payable by the bank.
17

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
IYOTES TO THE FINANCIAL STATEMENTS
For tbe year ended 31 March 2025
Aeeounting Policies (continued)
Re$ourees expended
Expenditure is recognised on an accrual basis as a liability is incutted. Expenditure includes any VAT which cannot be fully recovered
and is reported as part of the expenditure to which it relates. Expenditure on raising funds comprise the Costs ￿50¢lated with atlrdcting
voluntary income.
Charitable expenditure comprises those Costs incuTred by the charity in the delivery of its activities and services for its beneficiaries.
The primary functional activity of the charity is the giving of free and confidential advice lo ihe public. It includes both costs thai ¢an
be allocated directly to this activity and those costs of an indirecl nature necessary to support them.
Support costs include all those overhead costs of office and bureau accommodation, utility services, and other services and costs, which
are in support of the activity. They also include those costs not associated with the other two headings and includes costs of meeting
the constitutional and statutory requiremenls of the charity, the audit fees and costs linked to the strategic management of the charity.
They have been allocated io activity cosl categories on a basis consistent with the use of resources, e.g. staff costs by time speni and
other Costs by estimated usage.
Operating leases
The charity classifies the lease of property and Printing and telecommunication5 ¢quipment as operating leases. the title to ihe
propety and equipmenl remains with the lessor and the equipment is replaced every six years whilst the economic life of such
equipmenl is no￿allY ten years. Rental charges are charged on a straighi line basis over the term of the lease.
Taxatlon
The charitsble company, being a registered charity with minimal trading income. has been grdnted exemption from t&K under Section
505 of the Income and Coryx)rdtion Taxes Act 1988. No provision for tlxalion has therefore been rnade in these accounts.
Tanglble Ilxed assels and depreelatlon
All assets individually costing more than £5,000 are capitalised.
Tangible fixed &ssets other ihan freehold land are stated at cost less depreciation and any accumulated impaiment losses. Depreciation
is provided ai rates calculated to write off the cost of each asset over its expected useful life, as follows:
Equipment
Furniture
20% on the straighi line method
200/0 on the straight line method
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributsble expenditure. Invesbnent
property is revalued to its fair value al each reporting date and any changes in fair value are recognised as income or expenditure.
Debtors
Trade and other debtors are recognised at the settlemeni amount due after any trade discount offered. Prepayments are valued at
the amount prepaid net of any trade discoun15 due.
C8sh at bank and in hand
Cash ai bank and in hand includes cash and short temi highly liquid investrnents with a short maturity of three months or less from
the date of acquisition or opening of the deposit or similar account.
18

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Aecounting Policies (continued)
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligaiion resulting from a past event that will probably
result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
Creditors and provisions are nornially recogThi5ed at their settlement amount after allowing for any trade discounts due.
1.13 Pensions and retirement benefits
The charity operates a defmed contribution scheme. The amount charged to the slatement of financial activities in respect of pension
costs and other post retirement benefits is the contributions payable in the year. Differences between contribution5 payable in the year
and contributions actually paid are shown as either accrnals or prepayments in the balance sheet.
Finaneial instruments
The charity only enters into basic financial instruments transartions that result in the r¢¢ognition of financial assets and liabilities
like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and oth¢r accounts receivable
and payable, are initially measured at present value of the future cash flow5 and subsequently al amort15ed cost using the effective
interest method.
Financial assels and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set
off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability
sirnultaneously.
Judgements in applying accounting policies and key sources of estimation uncertainty
In preparing ihe Financial Staiements, management is required to make estimates and assumptions which affecl reported incom¢.
expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of available infomation and applicaiion of
judgemenl are inherent in the forniation of estimates, together with expeclations of future events ihat are believed to be reasonable
under the Circumstances. Actual resulis in the future could differ from su¢h estimates.
Inve
tmenl
ro
The trustees have evaluated the value of the property at the year end. They have based their valuation on a
valuation carried out by Charlotte Fullard MRICS on 20 November 2018.
The directors constder thai ihere are no significant areas of key judgement or esiimalion uncertainty other than those identified in
the accounling policies above.
Going concern
After making further appropriate enquiTies, tog¢th¢r with our reserves and expenditure control, the truslees have a reasonable
¢xpectation that the company has adequate resources to continue in operational existence for the twelve months from the date of
Signing this report. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
19

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMEIYTS
For the year ended 31 March 2025
Donation$ and legacies
Unreslritted Restricted
Funds
Funds
Total
2025
Totsl
2024
Donations and gifts
2,799
2,799
1,986
Ineome from charltable aetlvltles
Crants and eontraet ineome rtteivable
for eharilable activity- advice and
Inforrnalion
Unrestricted Reslricted
Funds
Funds
Total
2025
Total
2024
Cener81 Advice:
Birniingham CC - Advic¢ Service
Birniingham & Solihull NHS
Universal Support- Help to Claim
The Henry Smith Charity
Cadent Foundation
Energy Saving Trust
Binningham Women & Childrens NHS
Sandwell & West Birniingham NHS
Other grants
263,750
263,750
187,702
359,787
48,752
46,173
17,691
47,509
37,938
26,456
344,062
187,252
281,632
49,250
43,117
37,958
42,764
48,441
185,702
359,787
48,752
46,173
17,691
47,51)9
37,938
26,456
263,750
770,008
,033,758
1,034,476
Debt Advice:
Money Advice Servi¢e: Debt Advice
Community Law Partnership (CLP)
Other grants
519,614
42,312
519,614
42,312
503,017
48,507
561,926
561,926
551,524
Benefii Advice:
Birniingharn CC - Mental Health
Macmillan Cancer Support
Alzheimer's
37,000
365,498
83,369
366,883
143,699
366,883
143,699
510,582
510,582
485,867
Totsl income from chgritgble aetivities
825,676
1,280,590
2,106,266
2,071,867
20

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 Mareh 2025
Activities for generating funds
Unrestricted Restricted
Funds
Funds
Totsl
2025
Totsl
2024
Other income
50
27,747
27,797
27,332
50
27,747
27,797
27,332
Investments
Unrestrieled Reslricted
Fund5
Funds
Total
2025
Total
2024
Interest received,
Investment propety rental income
22J27
17,900
22J27
17,900
21,155
15,244
40,227
40227
36,399
Expendlture on eharitsble ac¢lvl¢les by fund
Unrestricted Restricted
Funds
Fund$
Total
2025
Total
2024
General Advice
Debt Advice
Benefits Advice
227,221
509,534
816,167
,043,388
509,534
520,356
954,536
517,413
498,151
520J56
736,755
l J36,523 2,073378
1,970,100
21

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Analysis of expendlture on charitable activities
Basis of
Alloeation
General
Advice
Debt
Advice
Benefits
Advite
Total
2025
Total
2024
Direct costs:
Salaries and wages
Direct
stsff and volunteers Direct
Office costs
Direct
Premises costs
Direct
Other costs
Direct
787,533
4,943
74
39&613
489
661
395J17
1,612
I,S81,463
7,044
73S
1,463,435
9.777
1.616
602
792,550
399,763
396,929
,589,242
1,475,430
Support eosts:
Salaries wages
Staff/Hrs
Staff and volunteers Staff/Hrs
Office costs
StafflHrs
Premises costs
Stsff/Hrs
Governance costs
StafflHr5
Other costs
StsfflHTs
83,lOJ
7,553
87,766
65309
6,266
943
36J52
3J84
38J95
28,417
2,788
43$
40,873
3,762
43,177
32,008
3,122
485
160J26
14,699
169J38
125,634
12,176
1,863
147,107
5,747
185,092
144,470
10,841
.413
250,838
109,771
123,427
484,036
494,670
Total expenditure on
¢h#ritable &etivllleg
1,043,388
$09,534
520a56 2,073,278
1,970,100
Other expendltur¢
Unrestricted R¢stricted
Fund$
Funds
Totsl
2025
Total
2024
Investmeni property expenditure
CEO Forum
Other expendifure
Office Relocation
3.127
3,127
13,292
21,677
1,433
11,954
19,442
68,051
13,292
2J,677
3,127
34,969
38,096
100,880
2025
2024
Net incoming resources for the year
This is stated after charging
Operating leases - land and buildings
Auditor's remuneration:
Audit
Depreciation and Impairnienl Charges
98,907
130293
10,J23
8.967
22

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
10 Truslees
During the current or previous year no remuneration or benefits for services as a directorltrustee have been paid or were payable.
directly or indirectly, out of the fimds of the charity lo any trustee or to any person known to be connected with them.
Reimbursement of travel and incidentsl expenses to the trustees came to £Nil during the year to 31 March 2025 (202124.. £Nil).
Expenses relaled to costs of Trustees, meetings including the AGM totalled £1,382 (2023r24: £731).
ij
Employees
2025
FTE
Number
2024
2025
Head
Count
2024
Head
Count
Number
Number ofemployees
The average number of employees,
analysed by function was:
Advice Workers and support staff
Key management personnel
48
43
52
47
52
48
56
52
2025
2024
Employment eosls
Wages and salaries
Social security cos15
Pensions
1,537,480
132,990
71J19
1,419,196
126,184
65,161
1,74J,789
1,610,542
No employee received remunerntion amountins io more than £60,000 in the period (2023124.. NIL)
The key management personnel of the Charity comprise the Chief Executive Officer, three operational managers and a finance
manager.
The total ernployee benefits of the key management personnel of the Charity were £225,057 {2023124: £236.175). During ihe
urreni or previous year no remuneralion or benefits for services as a directorltrustee have been paid or were payable, direcily or
indirectly, out of the funds of the charity to any trustee or any person known to be connected with ihern.
23

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For tbe year ended 31 March 2025
12
Pensions
There is a defmed contribution pension scheme for employees. The b&8is for allocating the employer expense between aclivtties is
based on the salary cost of staff working on that activity. The charity automatically enrol eligible jobholders inio a qualifying scheme
in accordance with pensions legislation. The assets of the scheme are held separately from those of the company in an independently
admintstered fund. The fund is a Group Personal Pension Scheme with Standard Life. The pension cost charge for the year represents
contributions payable by the charitable company to the fund and amounted 10 £71,319 (2023124.. £65,161). The Cost of the pension is
allocated lo each individual Project within which an employee works. At the year-end £0 was owed to the pension scheme (2023124:
£10.553).
13
Volunteers
The Trustee Board and Senior Management Team recognise the tremendous contribution made by OUT volunteers without whom
the service could not operate. While the majority of our volunteers are based within the telephone advice service, we also have
volunteers staffing the volunteer benefi15 team, providing IT and admin support, contributing to research and campaigns work, and
working within our energy and Macmillan contracts. We continue to develop our volunteer offer and are working on a strategy for
the expansion of the volunteer team to staff our ielephone advice line, and support other cu￿ent and emerging needs of the
business.
14 Fixed Assets
Investment
Properties
Equipment
Furniture
Totsl
Cosl
At 31 March 2024
225,000
32,550
10,589
268,139
At 31 March 2025
225,000
32.550
10,589
268,139
Depreciation
Al l April 2024
32,550
10,589
43,139
At 31 March 2025
32,550
10,589
43,139
Net book value
At 31 March 2025
225,000
225,000
At 31 March 2024
225,000
225,000
The property at Tyseley was transferred from freehold property to investment property, after the property stopp¢d being used as an
office and became tenanted on 19 December 2018. The rarying value of the freehold property was transf¢￿ed at this date. Th¢
investment property was revalued by the trustees to its fair value based on a valuation carried out on 20 November 2018 by Charlotte
Fullard MRICS of Lambert Smith and Hampton which resulicd in an increase in value of £53,557. The trustees do no¢ believe the
fair value lo have changed significanily since that valuation,
24

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Is
Deblors
2025
2024
Grants receivable
Prepayments
Accrued income
Other debtors
180,706
33,546
43,610
177.482
32,840
78.556
11,767
257,862
300,645
16
Cr¢ditor$: amounts falling due within one year
2025
2024
Tra(k creditors
Social security costs
Pensions
Accruals
Deferred in¢om¢
Other Creditors
7,992
5,135
10,553
61,248
44,203
218
62,952
149,539
222J66
121.357
17
Deferred income
Deferred income comprises of income re¢eived for the following projects for which perfoman¢e is expe¢ied in the following
year. lotalling £149,539 in 2025 (2024.. £44,203):
Mental
Health
NHS
Projeet
Others
Balance as at 01 April 2024
Amount released to income earned
Amount deferred in year
3,700
32,072
32,072
68,168
8,431
8,431
77,671
Balanee as at 31 March 2025
3,700
68,168
77,671
25

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
18
Financlal Instruments
2025
2024
Financial assets
Financial assets measured at fair value through profit & loss:
- Cash at bank and in hand
Financial assets that are debt instnmients measured at amortised cost:
- Grants receivable
- Accrued income
1,149,101
939,594
180,706
43,6JO
177,482
78,556
lJ73,417
1,195,632
Fingnelal Ilabllltles
Financial liabilities measured at amortised cost..
- Trade creditors
- Taxation and social security costs
Pensions
- Accruals
Other creditors
7,992
5.135
10,553
61.248
218
62,952
1,883
72,827
77,154
19
Provisions for Ilabllitles
2025
2024
Dilapidations on leased premises
80,000
80,000
The dilapidations ¢osl is payable &8 follows..
Within one year
Be￿eeTh one and two years
Be￿een two and five years
After five years
80,000
80,000
80,01)0
80,000
Movement in provisions
2025
2024
Dilapidations provision brought forward
Increasel(decrease) in the year
80,000
80,000
Provision carried forward
80,000
80,000
An increase in the dilapidations provision was made in 2016117 after a dilapidations review was undertaken on 08.05.17 by
Pollie Jelfs MRICS of Fusion Building Consultancy Limited. The expendilure is expected to incur during 2025r26.
26

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
20 Unrestrieted funds
Balance al
01 April
2024
Trgn$fer
Between
Funds
Balanee at
Ineomlng
resources
Resourees
expended
31 March
2025
General ￿ndS
Designated funds= Reserves policy
Designated fund5: Redundancies fund
Designated funds.. Investment Propety
Designated funds: Properties improvements
Designated funds= IT improvements
Designated funds: Project Contingency
147.080
545,692
150,000
225.000
100,000
20,000
868,752
(739,882)
{108,502)
67,952
30,000
167,448
613,644
180,000
225,000
so.000
20.000
20,000
(50,000)
20,000
Total Unrestrieted funds
1,187,772
868.752
(739,882)
(40,550)
1276,092
There is a designaled fund of £225,000 for the investment propety at Tyseley (2023124.. £225,000) as this amount is not readily
available to spend on the ¢haritabl¢ objects of the Charity. The freehold propety was transferred io investment propety once il was
tenaTJted on 19 December 2018. A fvrther £613,644 is designaied as per the reserves policy of 3 months, budgeted operating costs
(2023124- £545,692), £180,000 for a redundancies fund for all stsff (2023124.. £150,000), £50,000 sel aside for expected property
improvements within the next two years on properties the Charity owns or leases {2023124: £100,000) £20,000 set aside for IT
costs for equipment renewals (2023124.. £20,000) and a Project Contingency for loss of contract £20,000.
Prloryear comparative
Balance at
01 April
2023
Transfer
Between
Funds
Balance at
31 March
2024
Incoming
resources
Resources
expended
General funds
Designated funds.. Reserves policy
Designated funds.. Redundancies fund
Designated funds.. Investmeni property
Designated funds.. Properties improvements
Designated funds.. IT improvements
145,746
514,193
150,000
225,000
100.000
20.000
937,161
(833,308)
{102,519)
31,499
147,080
545,692
150,000
225,000
100.000
20,000
Total Unrestricted funds
1,025,486
937,161
{833,308)
(71,020)
,187,772
There is a designated fund of £225,000 for the investrnent property at Tyseley (2022123: £225,000) as ihis amount is not readily
available to spend on the charitable objects of the Charity. The freehold property was transferred to investment property once it was
tenant¢d on 19 December 2018. A further £545,692 is designat¢d as per the reserves policy of 3 months, budgeted operating costs
(2022123: £514,193), £150,000 for a redundancies fund for all stsff (2022123-. £150,000). £ 100.000 set aside for expected propety
improvements within the next two years on properties the Charity owns or leases (2022123: £100,000) and £20,000 set aside for IT
costs for equipment renewals (2022123.. £20,000).
27

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For tbe year ended 31 March 2025
21
Restricted funds
The income funds of the charity include restricted funds Comprising the following unexpended balances of ￿ants received
for specific purposes..
Balance at
01 April
2024
Transfer
Between
Funds
Balanee at
31 Mareh
2025
Incoming
resources
Resourees
expended
Binningham CC - Menlal Health
Binningham & Solihull NHS
Macmillan Cancer Support
The Henry Smith Charity
Universal Support- Help io Claim
Alzheimer's
CEO Forum
Cadeni Foundation
Energy Saving Trust
her
34,949
233,711
366,883
48,752
359,787
143,699
6,630
46,173
17,691
85,011
(240.309)
(383,835)
(53.323)
(375.390)
(136,521)
{13,292)
(44,784)
{14,209)
(109,828)
359
16,952
28,710
6,733
2,162
15,603
11,187
6,662
18J6S
l J89
7,965
8,615
(11,447)
19,082
2,880
Total
76,110
1,308,337 (1,371,492)
40,550
53.505
•Funds transferred into unrestricted funds from restricted funds represent a paying back of funds transferred into these
restricted fund projects from prior years where fundin8 was less than expenditure.
Prioryeqr ¢omparallve
Balonce al
01 April
2023
Transfer
Between
Fund$
BalaDee at
31 Mareh
2024
Incoming
resources
Resources
expended
Birnyingham CC - Mental Health
Birniingham & Solihull NHS
Macmillan Cancer Support
The Henry Smith Charity
Universal Support- Help to Claim
Alzheimer's
CEO Forurn
Cadent Foundation
Energy Saving Trust
Other
10,090
10,943
37,000
230,016
365,498
49,250
281,632
83,369
9,603
43,117
37.958
62.980
(31,856)
(211,829)
(394,113)
(49,104)
(330,008)
(72,182)
(11,954)
(44,478)
(34,091)
(58,056)
(15,234)
5,819
28,615
34,949
6,587
6,733
48,376
11,187
6,662
9,013
(3,136)
4,098
4,745
4,497
7,965
8,615
(1,053)
Total
42,339
1200,423 (1.237.671)
71,020
76,110
*Funds transferred into unrestricted funds from restricted ￿ndS represent a paying back of funds transferred into these
restricted fund project5 from prior years where funding was less than expenditure.
28

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 Mareh 2025
Restrieled Project Des¢riplion$
Birmlnghgm & Solihull NHS
Our Wellbeing service provides generalist advice to the patients of 14 GP surgeries within the Birniingham and Solihull Clinical
Commissioning Group (CCG). Referrals to the services are via members of the Primary Health Care Team and clients via self-
referral. The aim of the service is for patients to be supported and advised on their non-clinical issues that may be impacting their
healih and wellbeing, thus freeing practice staff time to focus on clinical issues. This contract has been extended until the end of
March 2025.
Our staff project delivers a generalist advice service to the staff of Birniingham & Solihull Integrated Care System (ICS) primarily
via a dedicated telephone hotline with follow up appointrnents either in person, or digitally, subject to staff preference andlor when
the complexity of the issues requires. Our project based at Bimiingham Women's and Children's h05Pital, involves an onsite
presence to deliver a full.time servirx to patients and families. Each contract provides funding for one FfE casework¢r.
West Midlands Sickle Cell and Thala$s¢mla Nelwork
Our West Midlands wide Sickle Cell, Thalassemia and Rare Inherited Anaemia's Network Adviser Service delivers telephone based
advice on a range of social welfare issues for those with Sickle Cell, Thalassemia or rar¢ anacmias, thcir famili¢s and Carers living
in the West Midlands. The ¢ontract runs for 12 months to October 2025.
Quinton Food Bank
Our LEAS team provides face to face generalisl advice io users of Quinion Food Bank via our partnership with TNssell. The contract
runs for 12 months until November 2025.
M8emSllan Caneer Support
This projecl offers face lo face appointments at numerous outreach sessions each week. These were delivered oul of six hospitals,
2 hospices. 2 community buildings and a CA office across Birniingham and Solihull. Clients are also given the option of a
telephone appoinlment if they are unable to travel for a face to face appointmenl, The projeci provides welfare benefits advice to
people affecl¢d by can¢¢r. Refe￿al$ into the service are via clinical nurse teams, consultants, and other health and social care
professionals. Clients can also self-refer through our dedicated Macmillan helpline. The funding from Macmillan Cancer Support
has been ext¢nded to 31 st December 2025
Universal Support
Citizens Advice nationally has contracted with Citizens Advice Bimingham to assist people to make a new clairn for Universal
Credit, from assessment of eligibility for the benefit up io receipt of their first payment. The service includes staffing the national
Help to Claim telephone helpline, via which clients are assessed for eligibility for Universal Credit, and for the level of support they
require to make the claim. and providing pra¢ii¢al support where required by clients to submit the claim. This service is funded until
December 2025.
The Henry Smith Charlty
We receive fijnding from The Henry Smith Charity to support a ieam of six volunteers to deliver specialist welfare benefits and
financial capability advice to Birniingharn residenis via t¢lephonelvideo and in-p¢rson appointments. The contract began in July
2022 and is ￿nded to Oct 2025.
Cadent Foundation
We receive funding from national Citizens Advice from the Cadent Foundation for one FTE caseworker to deliver specialist energy
advice and income m&ximisalion support to clients experiencing fuel poverty, The Caseworker looks at individuals, circumstances
holistically and ensures they can access the range of services they need to tackle fuel poverty and financial hardship for the long
tenn. The project is funded until 31￿ March 2027.
29

Alzheimer's Society
This project provides welfare benefils advice to people affected by dementia. Appointments are telephone based and referrals are
rnade by Alzheimer s Society staff. Clients can be T¢ferr¢d from anywhere in England, Scotland and Wales. The project is funded
through to September 2025.
Other restricted funds
These ￿ndS relate to Client grants received by the charity from other charities and trusts and held on trust for clients until they can
be passed onto them.
22
Analysls of net assets b¢tw¢¢n funds
Unrestrieted
funds
Restrieted
funds
Tolol
Fund balances at 31 March 2025 are
represented by:
Investsnent Property
Net current assets
Provisions
225,000
1,131,092
(80,000)
225,000
1,184,597
(80,000)
53,505
1,276,092
$3,505
lJ29,597
Unrestricted
funds
Restricted
funds
Total
Fund balances at 31 March 2024 are
represented by..
Investment property
Net current assets
Provisions
225,000
1,042,772
(80,000)
225,000
1,118,882
(80,000)
76,110
1,187,772
76,110
1,263,882
23
Commilments under operallng leases
As lessee:
As al 31 March 2025, the company had commitments under non-rancellable operating leases as follows..
Land and buildings
2025
Other
2025
2024
2024
Within one year
Between one and two years
6J,944
J 7,620
51,000
61,200
30

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 Mareb 2025
24
Related parties
Citizens Advice Birniingham (CAB) is a member of The National Association of Citizens Advice Bureaux (Citizens Advice). the
national charity (Charity Number: 279057) which sets out a framework for stsndards of advice and case manageTnent and supports
local offices with an infomation system, training and other services.
During the 2024125 financial year payments were made to Citizens Advice to the value of £11,503 (2023124.. £11,438) in respect of
subscriptions, accountancy support, training services. stationery and sundries. Receipts from Citizens Advice for contracts and grant
nding totalled £984.529 {2023124: £887,954).
Councillor Gareth Moore 15 an elected member with Binningham City Council. During the 2024n5 finaTJcial year payments were
made to Binningham City Council of £10,551 (2023ll4.. £47,468) in respect of prernises rentals, council t&xes and business rates.
Receipts from Birn)ingham City Council for contracts and grant funding in the year totalled £274,063 (2023124: £370,750).
25
Reconcililtion of eash flow$ from operAtlng activlties
2025
2024
Net income / (expenditure) for the reporting period
Add: Deprecialion charge
Less: Dividends, interest and rents from investments
(Jncrease) I decrease in debtors
Incr¢ase / (decrease) in creditors and provisions
65,715
66,604
(40,227)
42,783
IOJ,009
(36,399)
8,438
(188,962)
Net cash provlded by operating actlvltles
169,280
(150,319)
26
Analy$ls of cash and cash equlvalents
2025
2024
Cash at bank and in hand
Short iemi deposits
298,468
8SO,633
939,594
Total cish Ind short term dep05i¢s
1,149,101
939,594
26A Analysi5 of changes In net debt
At start
of year
C•shflows
in year
At end
of year
Cash and short terni deposits
939,594
209,507
1,149,lOJ
939,594
209,507
1,149,lOJ
31

BIRMINGHAM CITIZENS ADVICE BUREAU SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 Marcb 2025
27
Members liability
The Charity (which has the working name of 'Citizens Advice Birniingham (CAB),) was fornied as a company limited by guarantee
on 3 December 1987 (Company Number: 02202427). The full name of the charity is Birniingham Citizens Advice Bureau Service
Limited and was registered with the Charity Commission on 15 December 1987 (Charity Number: 519639).
None of the trustees have any beneficial interest in the company. All of the trustees are members of the company and guarantee to
ontribute £1 in the event of a winding up.
32