REGISTERED COMPANY NUMBER: 02226364 (EnglaDd and Wales) REGISTERED CHARITY NUMBER: 701559 REPORT OF THE TRUSTEES AND Fll¥ANCIAL STATELIIENTS FOR THE YEAR EI¥DED 31 IURCH 2025 FOR CITIZENS ADVICE BUREAUX (SALFORD) (A COLVIPANY LIMETED BY GUARANTEE) TC Group Ststulory Auditors Park House 200 Drake Stwt Ro¢hdale LanhIre OL16 IPJ
CITIZENS ADVICE BUREAUX (SALFORD) coNrENTS OF THE FINANCJAL STATEMENTS FOR THE YEkR ENDED 31 MARCH 2025 Page Reference and AdmlDistrative Detsi]s Report of the Trustees 2 to 7 Report of the Independent Audltors 8 to 11 Ststement of Financial Acdvities 12 Balance Sbeet 13 Cash F]ow Ststsment 14 Notes to the CAsh Flow Ststement 15 Notes to the Finand41 Ststements 16 to 25 De¢aiied Ststement of FiD*nclal Activities 26
CITIZENS ADVICE BUREAUX (SALFORD) REFERENCE AND ADMINISTRATEVE DETAILS FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES S J Lightup Jmmcga N Whitehous¢ E Dovcy-Hudson (resigncd 27.1.25) D Johnson (resign¢d 7.12.24) S E Murtzgh J E Block D A Dawes PPSmith D CoTker (appointed 25.11.24) The diff¢T5 aTe appointed att0[dg to thc Artielcs of A550Ci3tioD BDda t¢f¢Tt¢d in thai do¢umtht &% thc'M2Dag¢mtst CotDmitttt'and g*)va]lyas the 'Board ofTtustees". COMPANY SECRETARY T M Togher REGISTERED OFFICE Langworthy Cornerstone 451 Liverpool Road Saiford Manchester M6 5QQ REGISTERED COMPANY NifMBER 02226364 (England and Wales) RECISTERED CHARITY NUMBER 701559 AUDITORS TC Group Ststutory Auditors Park Hous¢ 21)0 Drake Street Rochdale Lancashire OL16 IPJ Page I
CITIZENS ADVICE BUREAUX (SALFORD) REPORT OF THE TRUSTEES FOR TKE YEAR ENDED 31 MARCH 2025 The twstees who are also directors of the charity for the PUTPOW of the Companies Act 2006, present their report with th¢ fioancial statements of the charity for the year ended 31 March 2025. The 1Nst¢es have adopted the provisions of Accounting and Reporting by Charities: Statement of Reconmiended Practice applicable to chariti¢s preparing their accounts in aecordance with th¢ FinancTal Retillg Standard applicable in tb¢ UK and Republic of Ireland (FRS 102) (effective l January 2019). PrADciple Objectives 'The Cilizens Advice Butraux (Salford) is established for the promotion of any charitable purposes for the benefit of the community in the area of Salford by th¢ advancement of education, the protection of health and th¢ relief of povety, si¢kness and distress. fiern¢¢ of its obi¢cts. and for no other puo)oses the Citizens Advice Bureaux (Saiford) shall have power Éo esthblish and conduct Citizens Advice Bureaux &s ceDtres to provide a free ci)nfidential and impartial service of advic4 lf0nllatltsn and counsel for the public and for the implemelllation thereof, (extract from Memorandum of Association). The clmity h&$ at the core of its atn]s the t&sk of all CitizeDS Advic¢ Bureallx, such that ' . people should not suffer from a la¢k of knowledge of thcir rkghts or of their responsibilities. and equally. to cxacise a rcsp)nsible infiuence on the development of social policy.. PubJ5¢ benefit and ensuTing our work delivers our jims We Teview our aims, objectives and aclivities each year. This review looks at what we acbieved and the outcomes of our WOTk in the previous 12 months. The review looks at the SuCcS of each key activity and benefits they have bTought to those groups of people we are set up to help. The review also helps us ensure our aim, objectives and activities remained focused on our stated puryos¢s. We hav¢ refcrFoJ to the guidance contained in the Chlty Con)missioD's general guidance i)n public bencfit when rcviewing our aims and objectives and in plaJJnin£ our future activities. In particular. tbe Irustecs consider how planned activities will ¢ontribut¢ to tbe aims ond objectives they have set. OrE2nÉsation Citizens Advice Bureaux (Salford) was ¢stsb]ished in 1939. The Curftt unitary structure was tabliShed in 1995. Salford Cabx is a full member of the National Association of Cilizens Advice BuTeaux CNacab). Statss Th¢ Citizens Advice Bureaux (Salford) is a company limited by gu8mit¢ and 18 governed by its Memorandum and Article8 of Association. Its WolgnaMe is Salford Citizens Advice Bureaux. Eath membefs li8bi]ity is limited to £1 per guarnitor. The MembeIp comprises all th¢ current trStee5 plus the CUTr¢nt and ex coi]wany SeCrIeS. Investment powers The charity's pow¢rs of investrnent are governed by its Memoranthmi and Articles ofAssociation. Page 2
CITIZENS ADVICE BUREAUX (SALFORD) REPORT OF THE TRUSTEES FOR THE YEAR Ef4DED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE Charitable #ctivities Overview and Summary ofActivity In 2024, the new Govemmet)t set out some major proposals for changes to th¢ Current system of disability sUPPOrt for pwle of working age, set out tn a Green Paper. In the context of our working in salfOr this led to an analysis of the Pathway to Work Green pa]Kr which indicated some potential SItfiCallt and alarn]ing cons¢quencc5 locally. initially indicatiDg between 9.000 and 14.000 people may be affe¢t¢d with a potential reduction in benefit of up to £23 millions. Direct work ID Salford Ovcr the financial year ending 3 1st March 2025, we advised 15.526 clients with 73,549 problems or issues. Over the few years, we have noti¢ed an increase in the number of issues that our clients face often leading to greater Complexity for our advice staff and volunteers. Of these issues: - 310/0 or 23,133 i&sues WCTC to do with Benefits 150/0 or 11227 issues were to do with Housing 12Q/D or 8,800 issues were to do with Univ¢Tsal Credit 131J/o or 9.918 issues were to do with Debt The Icvel ofuniversal CTcdil cnquiries ren]ained high as we moved into the fillal stage of manag¢d migrdtion. R¢f¢rrals to food banks in Salford are also a significant part of our role, with over 1000 households using a local food baT]k through our support and fff¢rral8. There has been a noticeable reduction in death amd bereavem¢nt advice and hopefvlly this reflects better public health mortality across the city. Impact of our a¢ttvEty in Salford The impact of our work in Salford with citizens. especially around fiTwAcial advice and benefit take up. is analysed every year by th¢ Ciliz¢ns Advice National Association. This indicates that- - Our overall financial value to the city was £4.8 million. - Our public value was £35.5 million - Our total value to the people we help w¥5 nearly £32.000.000 - The value we provided to the local authority by avoiding homelessness was over half £1 million - The impact that we had in reducing the use of health services was around three quarters of a million with a total gain to the NHS in Salford of nearly £9,000 - We enablcd individuals to claim an additional £1.2 million in attendance aUowan¢e. which is likely to have preventcd these individuals and families from requesting support under the Care Act from th¢ council. - The gain to the local social housing providers w&s around £1.4 million largely through the Avoidance of evictions. - And in tenns of keeping people in worl the gain to the region and central government was £1.8 million. To sumse this activlty. for every £1 invested in us. we created: - £4.01 in fiscal value £31.35 in public value - £26.48 in th¢ value to the peopl¢ wc helped. Page 3
CITIZENS ADVICE BUREAUX (SALFORD) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 During the year, an irnpottant &8pect of our activity has been to collabornt¢ with partners to help drive take up of Pension credit ahead of the govetrment's deadline for the removal of th¢ winter hel payment. The rise in pension credit applications end¢d up causing & backlog in PTOttSSiDg> so at this stage it is difficult fo see the full in)pact of this work. Fkn8nce and SustalDAbllity. We received an extension of our funding from our COOrdIe parthers RISE which ed some of ow financial PTessure. We have spent time considering a more Stsaiegic approach to working with newer tentIal fimders such as ¢orporate entities. We continue to as closely as w¢ can with our major funder4 a note that we are 10 yeat3 intt) a conts with the council for our High Street and caTe act services which was originally designed to be three years only. This has meant that Citizens Advice Salford has absorbed a number of the increases in CA)St4 especially cost of living issues such as staff salaries. This procurement process tsk¢s an enornious amount of officertim¢. We were awarded a small grant of nearly £20K from the National IA)ttery lo help us begin the work to 5¢t up an advi¢e first aid programrne whi¢h we waut to develop in the next year. This should be followed by a largerbid for the full lottery application in 2025. We secured an additional three years funding for our domestic abe and coeYciv¢ control proie¢L thanks to the fimders of this vitsl work.. Stritegy gnd Governance We worked llard duriDg the ycar to make surc that we met the requiremeThts of our year two lcadersbip audit undertaken by National Citizens Advice and were ple&qed to note that we met all th¢ key requirements. TnLStees were awaTe that fi]rtber work was Tequired by them Tegarding the mandatory trdining needed to be a trustee. We secured Cfftr Essential quality maTIo Our It and board r¢main Stable 2nd at our AGM In January 2025. we were able to appoint onc of our fr$te¢S 8s the treasurff of our organisation. DuriD8 the year. we ]] a5 a board Iix)ked 8t our strategic plan, our work pla our hoiizon scanning docutlleEhÉ &s well as our SWOT aoaiysis. Our chief officer be¢n a leading light in the city's Food Netwoth for many years. Over tbis last year be has been ljandiog over the baton for the leadetsbip of the network to a n¢wly created CVS food fom The closing arrdngements for the old food shar¢ ¢barity which was supported byu4 is drawing to a ¢los¢. Though briefiy, we f¢alured in a Channel 4 documentary with our parthe[5 Salford I&VeS and Fishes. There Iw been a CODsiderdble 8moullt of work uodertaken by NationAI CitiZCDS 4dvAce oround tb¢ n¢w model of s¢rvice delivery and support to local Citizens advice settings. In th¢ meantime, there have been chang¢s to the basis on which we collect and record client dats. CitizeDS Advice Greater Manchester W¢ continue to be enwdged with citizens advi GTeaterManch¢ster. with two of our trteeS also i]ng trustees on the CAGM board. In our 851kn year, we have continued to work hard on improving our volunteering nurnb¢ which suffered Sificant1Y duTing the pandemic. This is producillg strong results, with an increas¢ in volutrteu5 ov¢r the year and we will continue lo work ott this during 2025. We held our 85th 811ve15ary celebration in November with special guest councillor Hannah RObi80n Smith. an ex volunteer! The service was estsblished in Salford as one of the fll5t Cxtizens Advice to be formed the next day. directly after the declaration of the second world war. and was part of wnfidential war PTepardtions. It a great OPPOTtimity to ¢elebTal¢ the Contrution that we h&v¢ made across the years to many illdivi(hds and familie5 living in povety ID Salford. Page 4
CITIZENS ADVICE BUREAUX (SALFORD) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 FINANCIAI. REVIEW Financial position The results for the year are set out on pages 10 to 24 of the financial statements. The charity is fi]nded mainly by for expenditur¢ on activities within the charity's Slated objective. The balance of UlestriCted funds #t 31 Mch 2025 WLS £525,689, all of which We frcc rc5erves. It is the int¢ntion of tbe tTUStees to utilise the res¢rv¢s ID accordance with reserves policy. There are restricted fimds ai 31 March 2025 amounting to £17.665. Investment policy and objectives The tSteeS considered their investment strdtegy. and resolved that there are insufficient free Teserves to invest funds in any time restricted fimd. This will be reviewed regularly. Reserves policy The Teason for holding utllestricted reserves is to protect Salford Citiuns Advice from the impact of shortfalls in forecasl incom4 unforeseen expenditure or onc off expenditure which Salford Citizens Advice would like to commit to in the d¢liv¢ry of its charitable objectiv¢$. Having considered the aforementioned risk factors the Trusl¢e5 have deterniined that th¢ cU¢t level of unrestricted reserves is appropriate Going ¢oacern Thcrc are no material ull¢¢rtainties about the c]witys ability to CODtinue as a going con¢¢rn. FUTURE PLANS Looking foard. the goverDmeni has stated its intention to encourage the development of community based solutions. which appears to be manifesting itself in Greater Manchester as the Live Well approach. Both locally in Salford and across Gater Manchester we need to be awaTe of the development of thi5 model and potential impact of this on the way in which we to do business. We also hope to make som¢ modest service redesi around our core service offer to tak¢ into accounL hopefijlly a n¢w service specification. STRUCTURE, GOVERNANCE ATr4D MANAGEMENT Governing document The chaEity is Controlled by its governing do¢umenL a deed of trust. and constitutes a limited company. limited by guardlltee, as defjn by the Companies Act 2006. Re¢ruitmenl #nd appointment of new tStee$ New trustees are r¢crnited and appoiDted in accordance with its governing document. Page 5
CITIZENS ADVICE BUREAUX (SALFORD) IIEPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 21)25 STRucfuRE, GOVERI¥4ANCE Af4D TrgANAGEMENT Structur4 Governance and Management The ttvstees of Citizens Advice Bweaux (Salford) 8JE appointed by an open public meeting in keeping with the Cl)aTitys Governing deed. The fomal offic¢ is three years. with re•apwintmentpossible afterthis. The trt appoint a cbi¢f officer to manag¢ the day-t&day operation of the clwlty. whilst maintsining overall supetvision througb regular t[stee mettings and sub-¢onllnittees. Trust are respoDsible for makirtg strategic and policy decision& They approve a fivepyear development which they reviw tivice yearly. Citizens Advice Bureaux (Salford) is a member organisation of the National Association of Citizens Advice Bur¢aux which oper4tes across the counlry. CitizeLs Advice Bureaux (Salford) offers a bureavx advAce service. The service's infrastructure consists of local bureaux. These offer a ]1 range of CitizeDS Advice Bureaux services througbout the city. All ou[burea have the g¢Deral casework quality mark. New trustees briefed on their legal obligations under charity and company law. the clwitys governing documen its structures. con]mitte¢s. decision making proccsses. planning amd strAtegic objectives. An induction programn. including one to one tutorials. visits to relevant sites and services And meeting with key employees, is orgtitiised for all ncw tntee$. A ]ibrJry of relevant rcference books aDd Ite¢ guid&s and literature is maintsitied. Thte¢S are eoaged to attend training events organised by thc Dational Citizclls Advice and the local Council forvoluntsry Service. Key manggement Tom Togher- Chief officer E Kenny- Deputy chief officer G Hughes- Operdtions manager C Elli¢ott- Training and quality manager R Howley- Senior n)anager> pcrsonnel and projects support STATEMENf OF TRUSTEESI RESPONStBILITIES The ttustees (who ar¢ also the dir¢¢torn of CitizeDs Advice Burea (Salford) for the PUTFM)sas of company ]aw) are reSPODsible for preping the Report of th¢ Trustees and th¢ financial statements in awirdance with applicable law and United Kingdom Accounting Stw)dards (UDil¢d Kingdom Generally Accepted AccounliJ)g Practi¢e). Company law Kequires the tnLStees to prepare financial ststements for each fil1claI y¢ar. Undcr that law, thc trustees bave elcct¢d to pr¢par¢ the financial statemcnts in a¢¢ordance with United Kingdom GeJJ¢rally Acccpted AUntillg Practi¢e (ullit Kingdom AccouDling StandArds and applicable law). Under compally law the ttee9 must not approve the fjnancial ststements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the illCOTning resources and application of resources, including th¢ income and eXp¢ndlttJ ofthe charitable company for thatperiod. In pr¢paTing those financial Ststernen the I1¢e5 required to sekct suitsbl¢ accouDIiDg policies andth¢n apply them consistently. ob5erye the methods and PTincipl¢s in the Charities SORP. make judgements and estitnates that are reasonable and prudenL prepare the financial statements on the going concern basis unless it is inapprwiate to presume that the ¢haritable cornpany will cont&nue in business. The trSteeS are resnSi1e for k¢q)ing proper aOunting records vA)i¢b disclose with wsonable accura¢y at any time the financial position of the charitsble con)pany and to enable them to ensure that the financial statements comply with the compani Act 2006. They are also responsil)le for safeguarding th¢ assets of the Charitable company and hence for tsking r¢&sonable steps for the prevethtion and detection of fraud and othcr irregularities. Page 6
CITIZENS ADVICE BiFREAUX (SALFORD) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 STATEMEfu OF TRUSTEES, RESPONSIBILITIES- continued In so far as the ttwtees are awaTe'. there is no relevant audit inforniation of which the charitable company's auditors are unaware. and the ttustees have taken all stcps that they ought to hav¢ tok¢n to make themselves aware of ally relevant audit infom)2tion aud to estsblish that the auditors are aware of that inforniation. AUDITORS The auditors. TC Group? Wtll be proposed for re-appointrnt at the forthcoming Annual Generdl M¢eting. This report has been prepared in accordance with th¢ special provisions of Part 15 of the Companies Act 2006 relating to small Companies. Approvcd by order of the board of ttvstees on 24 November 2025 and signed on its b¢half by: T M Togher- Secretary Page 7
REPORT OF THE If4DEPENDENT AUDITORS TO THE TRUSTEES OF CITIZENS ADVICE BUREAUX {SAIFORD) Opinion We have audited the financial statements of Citizens Advice BureaLK (Salford) (the 'chaTithble cornpaD) for the year eDded 31 March 2025 which comprise th¢ Statement of Finan¢ial Activities, tb¢ Balance Shee¢ the Cash Flow Ststement al notes to the financial ststemetsts. including a summary of significant accounting policies. The financial reporting fixmewoTk that h&$ been applied in their PEparntion is applicable law and United Kingdom Accounting Standards (United Kingdom Genernlly Accepted A¢¢ounting Practice). In our OPiDion the fjnancial statements: give a true and fair view of the state of the charitsbk compatys affairs as at 31 March 2025 and of its incoming resources and application ofresources, including its income and expenditu for the year then cndcd. bave been properly preparj in a¢¢ordance with United Kingdom Genernlly Accepted AccouDiing PCtice. and havebeen prepared in ac¢ordance with the requirements of the Cotnpanies Act 2006. Basls for opinion We conducted our audit in acci)rdance with International Standards on Auditing (UK) OSAS (UK)) and applicable law. Our responsibilities under those standards aTe fiuther describ¢d in the Auditors, responsibilitics for the audit of the financial slotements section of our rcporL W¢ are independent of thc cbaritsble company ill accordance with th¢ ethical requircments that arc rel¢vant to our Vludit of the financial statemcnts in the UK including thc FRC'S Etbical stsdar and we havc fulfilled our other ethical rcsponsibi]ities in accordance with these requirements. We beli¢v¢ that the audit evidence we have obtsined is sufficient and appTopriate to provide a bosis for our opinion. ConclusiDDS relating to going concern In auditing th¢ financial statements, we have concluded that th¢ trustets, use of th¢ going concern basis of accounting in the preparation of the financial statements is appropriat Based on the work we bave wfomie¢ we havc llot identified any materlat uncertainties relating to evcnts or ¢onditions thal individually or collectively? May c8St significant doubt on the charitable companS ability to CODtinue as a going concern for a paiod of at least twelve Tnonths from when th¢ financial slatements are authorised for i&we. Our re5ponsibi]ities and the responsibilities of the trustees with respect to going concern are dCscned in the Televant sectio of this Other iDfornMtio The ISt¢¢$ 8T¢ r¢spoDsible for the other itifonnatio Th¢ other inforn]ation comprises the infornwtion includcd in th¢ Repoii oth¢r than the financial statements and ow Report ofthe Tndependent AuditOTS thereo Our opinion OD the financial *atements do¢s not cover the oth¢r infonnation ao& except to the extent otlKMse explicitly 8tat¢d in our repor¢ we thy not expr¢55 any forni of &8sufdnce conclusion thereon. Jn ¢onnedion with our audit of the financial statements. our responsibility is to read the other information gnd. in doing so. Consider whethcr thc other inforn]ation is materially inconsistent with the financial statcmcnts or our knoWIge obtained in the audit or otberwlse appeArs to be Jnaterially mi&stste(L If we identify such material inc0$1St¢llCIcS or apparent rnAter1 misstatements. we arc required to detemiine whether this gives rise to a material Tllisstatement in the financial stateMts themselves. If, based on the work we have perfonne4 w¢ conclude that there is a material mi&statement of this other inforn18tio we are required to rewrt that facL We have notbing to report in thi5 regard. Matters on whicb we are required to report by exception We have llothing to report in respect of the ftillowing malters where the Charities (AccowiLs and Reports) Regulations 2(M)8 requires us to reportto you if. in OUT opinion.. the information given in the Report of the Trustees is incon5iStent in anymaterial.respertwith the finan¢ial statements. or the ¢haritable company has not kept adequate accounting records. or the fjnancial statements are not in agreement with the accounting Tr¢ords and returns; or we have Dot received all the inforniation and explanations we rquire for our audit. In the light of the knowledge and widerstanding of the clwitable company and its environmeDt obtained in th¢ course of the audiL we have not identified malerial misststemeDts in the directors, repoTL Page 8
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF CITIZENS ADVICL BUREAUX (SALFORD) Responsibilities of trustees As explained more fully in the Statement of Trusi¢¢s' Responsibilities, the 1Thstees {who are also the directots of the charitable company for the puryoses of company IAW) arc responsible for the prepatation of the finanrial stat¢m¢nls and for being satisfied that they give a true and fair view, and for such internal control as the trust¢C5 detemiine is necessary to enable the preparation of financial statements that are free from material misstatement, wh¢ther due to fraud or error. In preparing the funcial statements. the tTUStCCs arc 5)nsIble for assessitig the charitable eompany's ability to continue &8 a goitig ¢onccrn. disclosing> as applicable, matters related to going coneem and using thc going conccm basis of accounting unicss thc trustccs either intend to liquidate the charitable company or to cease opcrations, or have no realistic alternative but to do so. Page 9
REPORT OF THE If4DEPENDENT AUDITORS TO THE TRUSTEES OF CITIZEf4S ADVICE BUREAUX (SALFORD) Our responslbi]ities for the audlt of the financial statements We have been appointed 88 auditOTS Under Section 144 of the Charities A¢t 2011 and report in a)rdance with the Act and Televant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance ab)ut whetber the financial statements a whole are free from mat181 missthtemenl whether due to fraud or error. and to issue a Report of the Independent AuditOTS that includes our opinion. Reasonable L8surdDce is a biEb l¢vel of assurdnc4 but is not a guarantee that an audit ¢onducted in ac¢ordanc¢ with ISAS (UK) will always detect a nmteriai misslatement when it exists. Misstatements cats arise from fraud or error and are Consider material rf. individually or the aggregat4 they could re&gonably be expected Éo inlluence the cconomic decisions of users taken on the basis of tbese financial statements. InTgvlatities, including fraud. are instances of non-compliance with laws and regulations. The extent to which ourprocedures are capable of detecting irregularities. including fraud is detailedbelow: -the ewgement partner ensured that the engagement team ¢ollectively had the appropriate competence. capabilities and skills to identify orre¢ognis¢ DOnlIance with applicable laws and re£u12tions' -we identsfied the laws and regullOnS applicable to the company thmugh discus8iOt)s with direLtors Alld otlw m2nagemenL and from our conjmercial knowledge and experience of charities" -we roced on specific laws and regulations whi¢h we considered may have a direct material effect on the financial ststements or the operntions of the ¢haTity. including the ChaTiti¢s Act 201 land Companies Act 2006 and -we assessed the ¢xt¢nt of compliance with the Iaws and rcEulations identified above through n]8kiDg enquiries of Manag¢ll 8nd inspectsng legal correspondence wh¢re necessary* -identified laws and regulations were ComCated witbin tbe audit team regularly and the team remained aIert to instances of non•compliance tbrougbout the audiL We assessed the sus¢¢ptibility of the charity's financial statements to material misstatemenL including obtsiDing an understanding of bow -mAking enquiries of management as to where they Consided there wa8 SusCeptslIity to fftau their knowledge of actuaL 8uspeoted and alleged fraud and -COllsidering the internal ¢ontrols in place to mitigate risks of fraud and non-compliance with laws and gulationS. To address the risk of fraud through manwent bias and override of controls, we: "Frfornl analyti proc&Jures to identify any unusual orutryted relationships. .tested jounwl entrAes lo identifyunusu41 trat)sactioDs' -Lssessed whether judgements and a&sumptions mad¢ in detern)iniDgthe accounting estimates were indicative ofpotential bias. and .investigated the rdtionale behind significant OruMl tr•wctions. In lls¢ to th¢ Iisk of iffegu]arities and non.compjiatsce with laws and regulations. we designed proc¢dur¢s which incluthd but were not limited to: -agreeing financial statcment disclosures to under]ying supporting documentation. -enquiring of Jnanagement as to Actu and ffttiaI litigation and ¢lain]s' and There are inherent limitstions in our audit procedures descnW abov¢. The more removed that laws and re8u12tions are from fillawial transa¢tions. the le likely it is that we would become aware of non-compliaoce. Auditing stsndards also limit the audit procedures required to identify nonkncompliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and l¢8al coThespondenc4 if any. Malerial misstatements tbat arise due to fraud can be harder to dete¢¢ than those that ari8e from error as they may involve deliberdte concea]menl or collusion. Page 10
REPORT OF THE INDEPENDENT AUDITORS TO I'HE TRUSTEES OF CITIZENS ADVICE BUREAUX (SALFORD) A fitrther description of our respon5ibilitics for thc audit of the financial statcrncnts is locatcd on thc Financial Reporting Council's website at www.frc.org.uklauditorsresponsibilities. This des¢riplion forn part of our Report ofthe Independent Auditors. Use of our report This report is made solely to the charitable companls trustees. L8 a body, in accordance with Part 4 of the Charitie5 (Accounts and Reports) Regulations 2008. Our avdit work has been undertaken 50 that we might stat¢ the charitsbl¢ company's trustee5 those matters we arc rcquired io statc to them in auditors, report aJ]d for no other purpose. To the fullest extent pern]itted by law, wc do not accept or assume responsibility to anyone other than the charitAbl¢ Cornpany aud the ¢haritAble ¢ompany's trustees as 2 body. for our audit worl for this rcporL or for thc opinions w¢ havc formed. TC Group Statutory Auditors Eligiblc to act as an auditor in terms of Section 1212 of the Companies Act 2006 Park Hous¢ 200 Drake Street Rochdale Lancashire OL16 IPJ 24 Nov¢u)ber 2025 Pagell
CITIZENS ADVICE BUREAUX (SALFORD) (LYCORPORATING AN INCOME AND EXPENDTnlRE ACCOI]NT) FOR THE YEAR ENDED 31 MARCH 2025 2025 Total funds 2024 Tijtsl funds Unrestrict Restricted funtts Notes INCOME AND EIYDOWMENTS FROM Donations and legacies 81531 434.716 IJ50?47 1222242 Other trading activities Investrnent income 751 23970 750 23970 430 11.669 Total 84ffj251 434,716 1274967 1234.341 EXPENDITURE ON ChsTitAble activities CIMTitsble activities 914?41 413.163 la2704 1224.030 NET INCOMEI(EXPENDITURE) Transfers betweeD fullds (74.090) 9223 21,553 (9223) (52537) 10,311 16 N¢t movement in funds (64A67) 12J30 (51537) 10,311 RECONCILIATION OF FUNDS Totsl fjJn(L8 bmu8ht foThvard s906 SJ35 591891 585.580 TOTAL FUNDS CARIUED FORWARD 525,689 17,665 543J54 595,891 The notes form part of these financial ststements Page 12
CITIZENS ADVICE BUREAUX (SALFORD) BALANCE SHEET 31 MARCH 2025 2025 Total funds 2024 Total funds Unrestricted fimds Restricted funds Notes CURRENT ASSETS Debtors Cash at bar and in hand 13 51,583 $49,606 51,583 567,271 27.671 634.872 17,665 601,189 17,665 618,854 662.543 CREDITORS Amounts falling duc within one year 14 (75.500) (75SOQ) (66.652) NET CURRENT ASSETS 525,689 17,665 543J54 595.891 TOTAL ASSETS LESS CURRENT LIABILITIES 525,689 17,665 543J54 595,891 LYET ASSETS 525.689 17,665 543J54 595.891 16 Unrestricted funds Restricted funds 525,089 17,665 590.556 5.335 TOTAL FUNDS 543J54 595,891 The charitsble company 15 entitled trj exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The rnembers have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements. The tru51ees acknowledge their responsibilities for (a) ensuring that the ¢haritable company keeps a¢¢ounting reconls that comply with Sections 386 and 387 of the Companics Act 2006 and preparing financTal 5tat¢ments wl)ich give a lJue and fair view of the state of affairs of th¢ ¢harfttable company as at the end of each fu¢tal year and of its Surplus or deficit for each fmancial year in a¢¢ord2nce with the requirements of Scctions 394 and 395 and which otherwise COTnply with the requirements of th¢ Companies Act 2006 relating to financial statements. so far as applicable to the charit8bl¢ company. Ib) These finall¢ial ststements have been audited under the requirements of Se¢tion 145 of the Charities Act 2011. These financial ststements have been prepar¢d in accordance with the provisions applicable to charitable companies subje¢¢ to the small cornpanies Tegime. The financial statements were approved by the Board of Trnstees and authorised for issue on 24 November 2025 and were signed on its behalf by: S J LighP- Tn]stee Th¢ notes forni part of these finan¢ial statements Page 13
CITIZENS ADVICE BUREAtrx (SALFORD} CASH FLOW STATEMENr FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flDWS from operAting icdvfitles Cath generated from operntions (9171) 17226 Net c&sh (wed inyprovided by operating activities (91571) 17226 Cash Ilows from Inve5tiDg activities Interest re¢¢ived 23970 11.669 Net cash provid by investing aclivities 23,970 11.669 Cbange in cgsh and c*sb equlvglents in the reporting period Cash and cash equlvalents at the be2fiDning of the reporting period (67,601) 28.895 631872 605.977 CAsh and cash equlvalents #t the elld of the reporting period 567271 634.872 The notes forni part of these financial statements Page 14
CITIZENS ADVJCE BUREAUX (SALFORD) NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 RECONCILIATION OF NET (EXPENDITURE)IINCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net (expendSture)lfineome for the reporting period (as per the Ststemcnt of Finanelal Activitles) Adjustments for: Interest received (Increaseydecrease in debtors Increase in creditors (52,537) 10,311 (23,970) (23,912) 8,848 (11,669) 2,727 15.857 Net cash (used in)Iprovided by operations (9171} 17.226 ANALYSIS OF CHANGES IN NET FUNDS At 1.424 Cash flow At31J.25 Net cash Cash at bank and in hand 63471 (67,601) 567271 634,872 (67,601) 567271 Total 634072 {67,601) 567271 The notes forni part of th¢s¢ financial statements Page 15
CITIZENS ADVICE BiJR£Atrx (SALFORD) NOTES TO THE FJFIANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOiJNfJF4G POLICIES Basis of preparing the financiAI statements The financial stst¢m¢nts of the charitable company. which is a public benefit entity under FRS 102. have been prepaTed in accordance with the Charities SORP (FRS 102) 'AccountiD£ and Reporting by ChltieS. Statement of Recommended Practice applicable to ¢harities preparing their accounts in accordanc¢ with th¢ Financial Reporting StAndard applicable ill the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting StaDdard 102 The Financial R¢portiDg Standard applicabl¢ in the UK and Republic of Irelgnd, and the Companies Act 2006. The financial slat¢mts have been prepar1 under the historical cost convention. The tntee5 considerthat there a no material uncertainties aut the Trnst's ability to continue as a going con¢enL Cri¢i¢g1 Ac¢oullthig judgements and key sourtys of estimation uneertalnty In the application of thc Compgnvs accounting policics, mw)8gement is requircd to make judgements, estin)at¢s and asswnptions about the ¢arying values of assets and liabiliti&s that are not readily appAr¢nt from other sources. The estimates and underlying unwtions are based on historical experience and othcr factors that are considcrcd to be relevanL Actual results may differ from these estymat&s. The estimates and underlying assumptions are Teview¢d on an ongoing basis. Revisions to accounting estinhates ar¢ ffcognised in the period in which the ¢stinTrate is revised if the revision affects only thatpeT1O or in the p10d of the revision and periods if the Tevision aff¢cts both current and futtW¢ p10th. Management does not WDsid¢r that there are any key sources of estiTnation uncettiinty that have x significant efft OD th¢ atnoullts r¢cogDised in the fi[wla1 st4tements. However a dilapidation provision ljas bccn nMde of £8,142 in Tespe¢t of rented Ih)come Income attributable to ants. donations and gift5 is cr¢dit¢d to the financial stateTn¢Dts for the lOd to which it relatrs. In¢ome attnl)utable to services provided is credited to the fjnancial statement8 for the period in wbich the service 15 Ptovided. All income is recogDised in the Statement of Financial A1VItie¥ inclusive of vat where applicable. once the charity bas entitlement to tbe fimds, it is probable tbat the incomc will k re¢¢Aved and the arnount can be measured reliably. Eenditllre Liabilitifs arc recognised &$ expenditure as soon gs there is 8 legal or constructive ob]igation committing the chaTity to that expenditure. it is probable that a traSfer of economic benefits will be required in settlement and the amount of th¢ obligation can measured reliably. All•)eatiO and apportionment ofcosts Expenditure is accountcd for on an acckuals basis and has been classified undcr headings that aggrcgate 2U Cost related to the category. Where costs caÉhnot be directly attributed to particular hcadings they have becn 8llo¢ated to activitie5 ots a basis consistent with the e of resources. Costs are allOted on a basis Considered appropriate by the trust¢es having regard to the activity. Tangible fixed assets Depreciation is provided at the following am)ual Tates in orderto write off each asset over its estimated useful life. Short leasehold Straight line over len8th of le4se Tax2tioll The charity is exempt from cooratiOn tax on its chaTitabl¢ activitie& Fund accountlng Unrestricted fimds can be used in ¢ordanCe with the charitsble objectives at the discretion of the trustee& Restricted fimds can only be used for particular restricted purposes within the objects of the charity. RestrictiODS arise when specified bythe donor or when fiJn(Ls are raised for paTticular restricted pu05¢S. Furth ¢xplanation ofthe nature and puqx)se ofeach fund is includ¢d in the notes to the finawial statements. Page16 continued...
CITIZENS ADVICE BUREAUX (SALFORD) NOTES TO THE FINANCIAL STATEMEl+rfs- continved FOR THE YEAR Ef4DED 31 MARCH 2025 ACCOUNTING POLICIES- continued Pension costs And other post-retiremeTJt benefits The charitable company op¢ratcs a defjned ¢ontribution pension scheme. Contributions payable to the charitable compan9 pension heme are charged to the Stat¢rnent of Financial Activities in the p¢riod to which they relate. Dilapidations The Charity bas obligatious under the t¢llll5 of various leases lo re-iDState th¢ properties at the clld of the leas¢s. The Charity has o provision of £8.142 at the year end to cover these obligations at severnl locations. DONATIONS AIW LEGACIES 2025 2024 Donations 211 1250,036 15,596 1206,646 1250,247 1222242 GTants receiv, included in the above. are as follows: 2025 2024 Money Advice and Pension Setvice Housing Project- The Booths Charities Th¢ City of Salford Cornerstone Loavcs and Fishes Salford Foodshare Network Life and Work Skills National Lottery- Awards for All Cobersivc Control - The Booths Charities Citiz¢ns Advice- Univ¢r5al Support Help To Claim Binoh of Manchester Ma¢tnillan Cancer Support Salford Foodbank Encrgy- The Booths Cbarities Loaves and Fishes Lifc and Work Skills Big Lottery- Cost of Living Guardian trlam Foodbank Salford CVS- Health Impact Fund SalfoTd CVS- Social Pr¢scribing Salford CVS- Elevate RISE Community Littl¢ Hulton 236,594 15,000 565,726 s,000 IOW3 243,768 15.OlJO 565,726 5.(KlO 8.333 8.000 17264 16250 148294 5,000 75277 77,173 3,000 15.000 108.255 72.933 39.460 3.000 11,875 30,437 35,973 4255 19.631 15.000 11,991 8,510 19,175 32,643 2J06 1250,036 1,206,646 Page 17 continued...
CITIZENS AJ)VICE BUREAUX (SALFORD) NOTES TO THE FINANCIAL STATEMEiYfs- ¢oDtiDued FOR THE YEAR ENDED 31 MARCH 2025 OTHER TRADING ACTIVITIES 2025 2 750 430 2025 2024 Deposit account interest 23970 11.669 CHARITABLE ACTIVITIES COSTS Direct Costs (see notc 6) Support costs (see note 7) Totals Charitable activities IJ20.(J04 7500 IJ27504 DIRECT cOs OF CIIAIUTABLE ACTIVITIES 2025 2024 Staff costs Rent andrates 1.101234 24,111 10,469 6¥3 13.084 469 3.658 3102 12922 41403 45,000 9088 12,738 443 1.003,393 24,385 10225 7,618 11,313 9,219 4,109 27,746 10,948 41.005 45.000 6.322 15200 297 Light and heat Telephone Postage and stationery Advertising Sunthies Repairs and rencwais Training and iDforn)ation Service Delivery TT8v¢I IKgal. professional and comp¢nsatii)n Bank charges I J211004 1,216,780 SUPPORT COSTS Gov¢rnance Clwitable activiti¢5 7,500 Page 18 continued..
CITIZENS ADVICE BUREAUX (SALFORD) NOTES TO THE FINANCIAL STATEMEl+rrs- continued FOR THE TrTAR ENDED 31 MARCH 2025 SUPPORT COSTS- ¢ontinued Support costs. includrd in the above, are as follows: 2025 Charitable activities 2024 Total activities Auditors, remuneration Auditors, remuneration for non audit work 4,120 3J80 3,985 3265 7,500 7,250 NET INCOLIIEIIEXPENDITURE) Net illcomeJ(expenditurc) is stated after c])argiti(C[¢d1ting). 2025 2024 Auditors, remuneration Auditors, temuneration for non audit work 4.120 3J80 3.985 3265 TRUSTEES, REMi7NERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 Mar¢h 2024. TTUStees' expenses Nonc of the trustees was reimburs¢d travel expenses in the year. {2024- £nil). io. STAFF COSTS 2025 2024 Wages and salaries Social se¢wity Costs Other pension ¢0sts 966,639 83,151 51,444 879,559 75.328 48,506 1,101234 1,003 J93 Five key personnel received total ernoluments of £239.765. The averdge monthly number of employees during the year was as follows: 2025 3D 2024 26 Direct charttable work Charitable work and admini5tralion Adtninistrdtion 38 No cmployees received en)oluments in excess of £60,000. Page 19 continued...
CITIZENS ADVICE BUREAUX (SALFORD) NOTES TO THE FINANCIAL STATEfS. eontlnued FOR THE YEAR ENDED 31 MARCH 2025 ii. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fmnds R¢stricted fijnds Total funds INCOME AND EIWOWMENfs FROM Donations and legacies 880.721 341,521 1222242 Other traditig a¢tivities Investment income 430 11,669 430 11,669 Totsl 892.820 341,521 1234.341 EXPEIWJTURE ON Cbaritsble activities Cbaritable activiti¢s 885,839 338.191 1224.030 NET INCOME Transfers between funds 6,981 17,593 3330 (17.593) 10,311 Net movement in funds 24,574 (14263) 10,311 RECONCILIATION OF FUNDS Totsl fjjnds brougbt forward 565,982 19.598 585,580 TOTAL FUNDS CARRIED FORWARD 590,556 5.335 595,891 12. TANGIBLE FIXED ASSETS Short leasehold COST At l Apri12024 and 31 March 2025 129,171 DEPRECiATION At l April 2024 and 31 March 2025 129,171 NET BOOK VALUE At 31 Marcb 2025 At 31 March 2024 Page 20 continued...
CITIZENS ADVICE BUREAUX (SALFORD} NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2025 13. DEBTORS: AIVJOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 VAT Prepayments and a¢crued income 3,542 24,129 SI83 SI3 27,671 14. CREDITORS: AMOUNTS FALLING DtrE MTHtN ONE YEAR 2025 2024 Trade creditors Social security and other t&Yes VAT Other creditors Accrued expenses 5,528 J6,619 22,948 1,133 29,272 4,422 14,284 1.121 46,825 75,500 66,652 15. LEASING AGREEMErus MiDimum lease paym¢nts under non-can¢¢llable operdting leas fall due as follows.. 2025 2024 Between on¢ and five years 28,875 45,375 16. MOVEMENT IN Fuf4DS Nct movement in fimd5 Transfct5 beiween funds At 31.3.25 At 1.4.24 Ullrestrieted funds General fulld 590,556 (74,090} 9223 525.689 Restrleted fund5 Housing Project- The Booths Charities (a) Loaves and Fishes (b) Awards ForAII (d) Cohersive Control- The Booths Charities (e) Universal Support Help To Claim (g) Macmillan (h) Salford Foodbank (i) NationaI CAB- Guardian (l) Irlam and Cadishead Foodbank O) CoTnmUnity Little Hulton (m) Elevale (n) RISE (o) Awards For All- Advice 1st Aid (p) (1.139) (1.636) 1,139 699 937 JJ69 1069 37 537 9,694 (3,188) 5,492 400 480 977 {666) 1879) 11.481 (500} (9,694) 3,188 (3,750) (400) (450) 2.893 136 4,635 136 30 977 666 879 (1,000) 10,481 5J35 21,553 (9223) 17,665 TOTAL FUNDS 595,891 (52,537) 543 J54 Page21 continued...
CITIZENS ADVICE BiiREAUX (SALFORD) NOTES TO THE FINANCIAL STATEMEKfS. Continued FOR THE YEAR ENDED 31 MARCH 2025 16. MOVEMENT IN FUNDS- ntInUed Net movement in fi]nds, included in th¢ above are as follows: Yncoming r¢sourc¢s Resources expend Movement Unrestiicted funds General fund 840,251 (914J41) (74.090) Restrietrd funds Hollsing Project- The Booths Charities (a) t&VeS and Fishes O)) Cobersive Control- The Booths Charities (e) Universal Support Help To Claim (g) Macmillall ) SaJfoTd Foodbank O) National CAB- Guardian (l) Irlam and Cadish¢ad FOOdbat O) Community Little Hulton (m) Elevate (n) RISE (o) Awa5 For All- Advice 1st Aid (p) 15,0 10,833 16,250 148394 7S277 77,173 11,991 {16,139) (12,469) (15,713) {138,60D) (7&465) (71,681) (11,591) (8,030) {lJ29) (1941) (3322) (5.783) (1,139) (1,636) 537 9,694 (3,188) $492 41KI 2J06 19,175 32,643 17264 977 (666) (879) 11.481 434.716 (413,163} 2153 TOTAL FUNDS 1274,967 (IJ27.504) (S27) Comparatives for movement In funds Net movement in fim(Ls Trdnsfers between funds At 31.3.24 At 1.4.23 Unrestricted funds Gencral fund 565.982 6.981 17,593 590,556 Restrieted funds Housing Project- The Booth8 Charities (a) Loaves and Fishes (b) Awards For All (d) Cohersive Control- The Booths Charities (e) Universal Support Help To Claim (g) Macmillan (h) Salford F]bank ti) Life and Work Skills Proje£t (fj Big Lottery- Cost of Living Oc) National CAB- Guardian O) Irlam and Cadishead Foodballk ti) (897) 220 (511) 558 13.979 (E,744) 4,743 (16.690) 2,418 1.373 (119) 897 717 1,880 937 lJ69 (558) (13,979) 1,744 (1,850) (311) (2,418) (1.237) 2,893 17,001 136 19,598 3,330 (17.593) 5.335 585.580 10,311 595,891 Page 22 continued...
CITIZENS ADVICE BUREAUX (SALFORD) NOTES TO THE FINANCIAL STATEMENTS- eontinued FOR THE YEAR ENDED 31 MARCH 2025 16. MOVEMENT IN FUNDS- continued Comparative net movement in fvnds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 892,820 (885,839) 6,981 Restricted funds Housing Project- Th¢ Booths Charities (a) Loaves and Fishe5 (b) Awards For All (d) Cohersive Control - The Booths Charities (e) Univcrsal Support Help To Claim (g) Macmi118n Ih) Salford Foodbank O) Life and Work Skills Project (fj Big Lottery- Cost of Living (k) National CAB- Guardian (l) Irlam and Cadishead Foodbank (J.) 15,(M)O 8,333 (15.897) (8.113) (511) {14,442) (94.276) (74.677) (34.717) (28.565) (28.019) (34,600) (4,374) (897) 220 (511) 558 13,979 (1.744) 4,743 (16.690) 2,418 1.373 (119) 15.000 108,255 72.933 39,460 11,875 30,437 35.973 4,255 341,521 (338,191) 3,330 TOTAL FUIWS 1,234.341 (1,224.030) 10.311 Analysis of funds:_ a) Housing Project- The Booths Cknities Provision of advicc to people in privatc sector ho9]llE. b) lJ)aves and Fishes Funding to provide users of Salford's hom¢les5 people's day centrE an advice service. d) Awards For All Grant for new computer equipment for the volunteer training hub. ¢) Cohersivc Control Funding to deliver advice to victtms of domestic violence and cohersive control. fj Edward Holt TrnstIL0a and Fi5hes- Life and Work Skills Projeet Funding to deliver advice and support lo those who are homeless or require help with their tenan¢i¢8. g) Help To Claim Funding to support c]aim8nts in n)aking cloims for Universal Cr¢diL h) Macmillan Infornjation and advi¢e to those living with 4 cancer diagnosis. j) Salford and Irlam & Cadishead Foodbanks Information and advice to those accessing Trnssell Trust foodbanks. k) Big Lottery- Cost of Living To support thc dcbt advice provision during the cost of living crisis. l) National CAB - Guardian To provÉde advice services to migrants and refugees. m) Community Littl¢ Hulton Page 23 continued...
CITIZENS ADVICE BUREAUX (SALFORD) NOTES TO TKE FINANCIAL STATEMENTS- contillued FOR TILE YEAR ENDED 31 MARCH 2025 16. MOVEMENT JN FUNDS- continued Advice service forthe foodclub at Community Little Hulton Ill. n) Elevate Advi¢¢ and support for those who are lookingto impmve their employability skil]s. o) IUSE To provide advice for service users at Loav and Fishes PTimarily inthe area5 of housing and domesti¢ gbus p) Awards For All To ¢xplore a community advicelfirst aid navigator fimding application. Transfers between funds The transf between fund8 total]ing £9223 relat¢ to the following adjustm¢Dts:. Project overspend Rent costs Total Awards For All (d) Cohersive Control- The BootlLS Charities (e) Housing Proj¢ct- The BootlL8 Charities (a) Uwversal Support Help To claim (g) Irlam and Cadithead Fi)odbank (J.) Macmillall ) Salford Foodbank O) Loaves and Fishes (b) National CAB. Gwdian BJSE (o) Elevate (n) (I.(KKJ) (500) (o) (18,0(10) (450) (2,000) (3.750) (o) (400) (o) (o) (1,000) (500) 1.139 (9,694) (450) 3,188 (3.750) 699 (400) 879 666 E.139 8.306 5.188 699 879 666 16.877 (26,100) (9223) The transfers relating to rent costs represent ad recharges from the core business to the K4tricted fund ftir the we of accomodation space. 17. EMPLOYEE BENEFIT OBLIGATIONS The cbarity operatrs a defined contribution pension Scheme. The assets of the scheme are held sepaTately from those of the company in an independently athninistered fi]nd. The pension ¢0st chaTge represents ntrIbutionS payable by the charity to the fund and amounted to £51,444 {202£k £48.506). Encluded in accrnals for pension contnlltiotss notpaid over amounted to £nil (2024- £nil). 18. RELATED PARTY DISCLOSURES Th¢re were no related paty transactioDS for tbe y¢ar ended 31 March 2025. Page 24
CITIZENS ADVICE B15REAUX (SALFORD) NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 19. cor4NECTED CHARITIES The charity is a member of the Citiz¢n5 Advicc Burcaux National Association to whom it pays a subs¢riplion. Th¢ National Association provides insurance cover for the charity for a commercial fee. Page 25
CTTIZEIYS ADVICE BUREAUX (SALFORD) DETAILED STATEMEwf OF FINANCIAL ACnVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 21T24 INCOME AND ENDOWMENTS Dollations aDd legacies Donations GrdDts 211 1,250,036 15,596 1206,646 1250247 1222242 Other trading adivitles Trdining and room hire 750 430 nvestment income Deposit aCrutlntera5t 23,970 11,669 Total intomillg resourtts 1374967 1234,341 Charitsble aetlv5ties Wage5 Social security Pensions Rent alld 966ffi39 83,151 51W4 24,111 10,469 683 13,084 6,469 3,658 312 12,922 42A03 45,000 9J88 11738 443 879.559 75?28 48,506 24,385 10,225 7,618 11,313 9219 4,109 27,746 10,948 41.005 45.000 6.322 15200 297 Light and heat Telephone Postage and 51ationery Advertising Sunthies Repairs and renewa15 Training and infoatiOn Savice Delivery Trdv¢I Legal, professional and compensation Bank charges IJ20.11114 1.216.780 Support eosts GoverD*Dee costs Auditors. rcmuncration AuditOTS' remunerdtion fornon audit work 4,120 3080 3985 3265 7250 Totsl resour8 ¢xp¢nded IJ27.504 1224.030 Net (eendIre)rLllcOme (s27) 10,311 This pag¢ does not fonn part of the statutory financial sta¢¢ments Page 26