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
Lan￿hIre
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[d￿g 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 Re￿tillg
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.
fi￿er￿n¢¢ 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 l￿f0nllatltsn 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 SuCc￿S 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 Ch￿lty 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 Curft￿t 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 Wo￿l￿gnaMe is Salford Citizens Advice Bureaux.
Eath membefs li8bi]ity is limited to £1 per guarnitor. The Membe￿Ip comprises all th¢ current tr￿Stee5 plus the CUTr¢nt and ex
coi]wany SeC￿￿rIeS.
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 SI￿tfiCallt 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 sum￿se 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 CO￿OrdIe 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 ab￿￿e 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 I￿￿t￿ 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 tr￿￿teeS 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 Si￿￿ficant1Y 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 81￿1ve15ary celebration in November with special guest councillor Hannah RObi￿80n 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 Contr￿ution 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 Ul￿estriCted funds #t 31 M￿ch 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 t￿SteeS 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¢$. Having considered the aforementioned risk factors the Trusl¢e5 have deterniined that th¢ cU￿¢￿t level of unrestricted reserves
is appropriate
Going ¢oacern
Thcrc are no material ull¢¢rtainties about the c]witys ability to CODtinue as a going con¢¢rn.
FUTURE PLANS
Looking fo￿ard. the goverDmeni has stated its intention to encourage the development of community based solutions. which appears to
be manifesting itself in Greater Manchester as the Live Well approach. Both locally in Salford and across G￿ater Manchester we need to
be awaTe of the development of thi5 model and potential impact of this on the way in which we to do business.
We also hope to make som¢ modest service redesi￿ around our core service offer to tak¢ into accounL hopefijlly a n¢w service
specification.
STRUCTURE, GOVERNANCE ATr4D MANAGEMENT
Governing document
The chaEity is Controlled by its governing do¢umenL a deed of trust. and constitutes a limited company. limited by guardlltee, as defjn
by the Companies Act 2006.
Re¢ruitmenl #nd appointment of new t￿Stee$
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 tn￿tee$. A ]ibrJry of relevant rcference books aDd
I￿￿te¢ guid&s and literature is maintsitied. Th￿te¢S are e￿o￿aged 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
prep￿ing 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 fil￿1claI 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 A￿Untillg Practi¢e (ullit￿ Kingdom
AccouDling StandArds and applicable law).
Under compally law the t￿￿tee9 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 I￿￿1¢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 tr￿SteeS are res￿nSi￿1e for k¢q)ing proper a￿Ounting 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-appointrn￿t 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 prepar￿j in a¢¢ordance with United Kingdom Genernlly Accepted AccouDiing P￿Ctice. 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 sts￿dar￿ 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 compan￿S 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 dCscn￿ed in the Televant sectio￿ of this
Other iDfornMtio
The I￿St¢¢$ 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 knoWI￿ge 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 stateM￿ts 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 fu￿ncial 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 mat￿181 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¢ DOn￿lIance with applicable laws and re£u12tions'
-we identsfied the laws and regul￿lOnS applicable to the company thmugh discus8iOt)s with direLtors Alld otlw m2nagemenL and from our
conjmercial knowledge and experience of charities"
-we roc￿ed 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 Com￿Cated 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 Consid￿ed there wa8 SusCepts￿lIity 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:
"Frforn￿l 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 OruM￿l￿ 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
815￿31
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
la27￿04
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
s90￿6
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 Ligh￿P- 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
(91￿71)
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
(91￿71}
17.226
ANALYSIS OF CHANGES IN NET FUNDS
At 1.424
Cash flow
At31J.25
Net cash
Cash at bank and in hand
634￿71
(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 Ch￿ltieS. 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¢m￿ts have been prepar￿1 under
the historical cost convention.
The tn￿tee5 considerthat there a￿ no material uncertainties a￿ut 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
p￿10d of the revision and periods if the Tevision aff¢cts both current and futtW¢ p￿10th.
Management does not WDsid¢r that there are any key sources of estiTnation uncettiinty that have x significant eff￿t OD th¢
atnoullts r¢cogDised in the fi[w￿la1 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 A￿1VItie¥ 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.
E￿enditllre
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 tra￿Sfer 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 allO￿ted 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 co￿oratiOn 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 pu￿05¢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 compan￿9
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 cO￿s OF CIIAIUTABLE ACTIVITIES
2025
2024
Staff costs
Rent andrates
1.101234
24,111
10,469
6¥3
13.084
469
3.658
31￿02
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 STATE￿￿￿fS. 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
SI￿83
SI￿3
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)
Awa￿5 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)
(19￿41)
(33￿22)
(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}
21￿53
TOTAL FUNDS
1274,967
(IJ27.504)
(S2￿7)
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 ho￿9]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 a￿d 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 contn￿lltiotss 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 aCr￿u￿tlntera5t
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
6￿83
13,084
6,469
3,658
31￿2
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 info￿atiOn
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 resour￿8 ¢xp¢nded
IJ27.504
1224.030
Net (e￿endI￿re)rLllcOme
(s2￿7)
10,311
This pag¢ does not fonn part of the statutory financial sta¢¢ments
Page 26