The trustees present their annual report and financial statements for the year ended 31 March 2026.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum & Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".
South Worcestershire Citizens Advice (SWCA) was incorporated as a limited company in 2011. The charity’s objectives are to promote any charitable purpose for public benefit by the advancement of education, the protection of health, the relief of poverty, sickness and distress in particular, but not without limitation, for the benefit of the communities within the South Worcestershire district areas of Malvern Hills and Wychavon.
The charity provides and assists with the provision of services providing free, independent, impartial and confidential advice and information to whoever should need it within our boundary areas. The trustees have paid due regard to the guidance issued by the Charity Commission, concerning public benefit, in deciding the activities the charity should undertake.
Our aim is to:
• Provide the advice people need for the problems they face
• Improve the policies and practices that adversely affect people’s lives
Our Mission
South Worcestershire Citizens Advice aims to reduce inequality, deprivation and the lack of access to justice due to a lack of knowledge of personal rights, by providing information, advice and support within the local communities.
SWCA believes everyone has the right to a fair chance of participating in society and will exercise a responsible influence on the development of social policies and services, both locally and nationally. We exist to shape a society where people face far fewer problems.
Our Vision
The charity aims to achieve its objectives by providing quality assured, free and trusted advice and information through a range of mediums to ensure accessibility for all and by being a well-informed influence and advocate on social policy issues that affect local people. We will continue to deliver advice on a wide range of issues including debt, benefits, housing, employment, welfare support, health and social care, and crime.
By addressing such issues and giving people access to the right kind of support and information we believe that we can create stronger and better connected communities, reduce the strain on public services and help people to live more economically active and healthier lives.
Achievements and performance in 2025/26
2025/26 has seen a number of changes both internally and externally that have influenced advice services significantly and resulted in an extremely challenging year but also one that has produced a number of new opportunities. The government white paper on the devolution of Local Authorities will see several changes to the way that local government is structured, with a move towards more unitary authorities.
In Worcestershire, we are not sure yet what this will look like but we work closely with our Local Authorities and it is more important than ever that these relationships are strengthened, developed and that the work of our organisation becomes an integral part of the local government strategy, whatever this may look like in the future.
Nationally there is also a great deal of political change which brings further uncertainty and more opportunities and a need to continue with relationship building at a local and national level.
Whatever happens externally, SWCA are committed to the communities that we serve and we continue to see a rise in demand for advice and information services as the problems associated with continued rising costs and increased levels of debt are still an ongoing issue for many people in the areas of Wychavon and Malvern Hills.
Within this report we aim to demonstrate how, as a local charity South Worcestershire Citizens Advice continues to develop our services to react to these pressures and challenges that are faced by our local communities.
Activities throughout 2025/26
We continue to offer multiple channels for our clients to access our services in a number of different ways as demonstrated below:
Local telephone lines. In both Evesham and Malvern clients can call a local number and get straight through to an adviser who will assess the needs of a client and place them appropriately in the callback system or refer for further support.
Worcestershire Adviceline. We have around 10 advisers who are trained to undertake telephone advice sessions using the Connect platform and onward referral system across Worcestershire.
A text service where clients can be reminded of appointments or contacted via text from our offices.
An email and call back service where the client can outline their problem, they will then either be emailed with advice or contacted to arrange a follow up telephone or face to face appointment depending on their level of need. Often complex issues are presented which may require a number of follow up appointments either by phone or face to face. Each email case is assessed by the supervisor to decide on the most appropriate course of action.
Face to face pre booked appointments available at our Malvern, Evesham and Droitwich offices
An open door, drop-in service is available at Droitwich Library 2 days per week and Tenbury Library 1 day per week as well as several days at Malvern Office where our reception staff can undertake a triage procedure to assist with clients on the day where possible.
Drop-in advice sessions also run from 5 foodbanks across the districts as well as from Malvern Town Football Club Help Centre on a Thursday morning.
We continue to investigate any opportunities to expand our local community presence and plan to develop these outreach services specifically in the Wychavon district in 2025/26.
Demand for advice services continues to rise, particularly for money advice and debt solutions as the full effect of the cost of living crisis continues to be felt across all communities, including the charitable sector. South Worcestershire Citizens Advice remains an important local charity that is accessible to everyone when people don’t know where else to turn to ask for help. We have continued to see a significant increase in the number of people accessing our services who have never needed to do so before. The ripple effect of the cost of living crisis is widening the net of destitution and plunging people into poverty who never previously would have experienced this.
The continuation of the Household Support Funding from the Labour government as well as other welfare support packages is evidence that there is still a real need for this help. In 2024 we took the strategic decision to step back from delivering cash grants and vouchers to clients as it became clear that this was providing nothing more than a sticking plaster to address more complex issues of money management, debt and mental health struggles. In making this directional change we have been well supported by our funders who recognise the value of the advice services that we offer and agree that this should remain our focus as crisis support can be accessed from a number of other organisations locally.
It is incredibly important that we work closely with organisations who do offer this short term support, and that clients are offered both levels of support. Short term grants or funding to address immediate need, as well as longer term support to unpick the complexity of the issues that are being faced and to make some meaningful progress towards finding long term solutions for these issues.
In recognition of the importance of advice services being embedded within local communities, SWCA still receives funding through the Household Support Fund as a means of increasing the number of appointments we can offer and the number of outreach sessions we can be present at.
We look forward to working with both District Councils over the coming 12 months to use the learning we have gained from the delivery of Household Support Funding to really influence the local delivery plan for the next stage of this funding stream, announced by government recently, as being a newly named Crisis and Resilience Fund, due to be available from April 2026.
Health related projects
Our health related projects have continued to develop throughout 2025/26 and we have been able to secure further funding through Public Health and the local Primary Care Network (PCN) to expand these services to include the following projects:
Social Prescribing - increasing staff to 3.6 FTE and negotiating an above inflation uplift to mitigate against the impact of the increase in the National Living Wage and the increase to employers National Insurance contributions.
Being Well Project - Joint working with Age UK to deliver mental health support across Malvern Hills and creating a non-medical pathway into mental health support.
The Circle Group - Support group for clients with mental health issues who need support whilst waiting for further intervention from NHS.
Fibromyalgia Support Group - offering tailored support with physical exercises appropriate for people suffering with this long term health condition.
WorkWell - New pilot projects in Evesham and Malvern using funding from DWP (Department of Work and Pensions) but through the ICB (Integrated Care Board) and partnering with the local PCN’s (Primary Care Networks) to receive referrals from GP’s in an attempt to tackle the issue of rising levels of sickness from employment. These projects align with the government agenda of keeping people in employment and place us in a strong position to have meaningful conversations about the impact of this project and help to shape the future of employability projects beyond the life of the current pilot scheme.
Building Brighter Futures - Another funded project tackling the issue of long term unemployment and looking at ways of re-engaging clients in volunteering, training, self development and/or employment after a prolonged period of economic inactivity.
We now have a team of 10 staff delivering these important projects managed by a Head of Health and Wellbeing Services post. The expansion and investment in these projects shows a confidence in the voluntary sector to deliver positive health outcomes for people in a non clinical way. We have been successful in securing some really great outcomes for many of the clients who have engaged in these services throughout the year and continually receive positive feedback from our funders in relation to project performance against these contracts.
The expansion of this team has brought some challenges in terms of office space as we quickly outgrow the space that we have. We have spent some time looking at alternative venues to deliver our health projects and some staff have taken the opportunity to create outreach working opportunities at venues such as GP practices, Community groups, warm spaces, youth centres etc. However, we do need to look at alternative premises options if we want to continue to expand these important projects. Premises is an ongoing subject of discussion at Board meetings. The Board are all aware of our need to look at potentially applying for capital investment or grants to fund new premises.
In addition to general advice and health projects, the following specialist services were also delivered in 2025/26:
Specialist debt advice funded by MaPSDAP (Money and Pensions Service Debt Advice Project) for two part-time debt caseworkers covering the whole of the South Worcestershire district.
Specialist advice support for Ukrainian refugees resettling in the UK after fleeing war. Project funded for 2 years by Malvern Hills District Council.
Foodbank advisers present to deliver information and advice in communities at Ledbury, Pershore, Malvern, Upton and Droitwich foodbanks.
Money Management Advice funded through Worcestershire County Council on a referral basis from Act on Energy aimed at tackling fuel debt as well as more general household budgeting.
Management of Malvern Hills Discretionary Welfare Assistance Scheme for those who have experienced homelessness and need financial support to resettle into new homes. Working in conjunction with Local Authority Housing teams to contribute to fulfilling their statutory duty.
Community Outreach Support - using place based venues to work in collaboration with other organisations in delivering support in local communities and harder to reach clients who may find it difficult to access our main office locations.
Whilst we aim to empower clients to find a solution to their problems, we also recognise that some clients will require more support than others based on their level of vulnerability, their ability to access digital resources, their mental health status and the complexity of the issues that we face. We aim to be flexible and person-centred when designing and delivering our services so that we are accessible to everyone.
Funding and services
We remain a well-known and well-respected local charity who are relied upon by more people than ever before and it is important to everyone who works for the organisation that we remain accessible and open our doors to the people who need us the most. However, long term planning and sustainability is incredibly difficult at the current time due to the nature of many of the contracts/pots of funding that we receive as well as the uncertainty surrounding the political landscape and local government reform.
The landscape of funding within the voluntary sector is often that of short term funding opportunities which, whilst they offer us opportunities to explore new projects, make long term business planning challenging as the future of these funded projects is never guaranteed. With the changes made to the National Living Wage and the Employers National Insurance costs, we are finding that our core costs of salaries are rising more than ever. In order to remain a financially viable organisation, it is imperative that we review our risk management strategies and look ahead as much as possible to ensure our projected costs can be covered by our income. When applying for project funding we ensure that we adopt a full cost recovery method, as covering the cost of salaries alone is no longer enough to make contracts viable for us.
Despite these challenges we continue to produce positive outcomes for our clients which are reflected in our quarterly reports and in the case studies that we produce.
There are many more opportunities to look at regional working opportunities with other LCA’s who are also experiencing the challenges that we face. There is a widely accepted recognition that funding applications for large contracts are much more likely to be successful if resources are pooled and local organisations work in collaboration rather than in competition. We will continue to be involved in the discussions that are starting to happen within the West Midlands region about possibilities of joint funding bids for advice services.
Our relationships with Local Authorities continue to be important though and have shown some really positive development throughout 2025/26 with a significant development of our SLA grant from Malvern Hills District Council (MHDC) rising from £78,000 to £205,000 per annum over a period of 5 years. This shift has seen a number of previously separately funded projects like the Resettlement Support, Community Signposting and Wellbeing being included as part of our core services. This recognition demonstrates the trust that MHDC has in our services and represents a real opportunity for us to develop our offer across Malvern Hills Districts. The 5 year commitment is also important as it will go beyond the life of the current administration and allow us to plan ahead for a more sustainable service. Conversations with Wychavon District Council to influence a similar commitment remain ongoing and we optimistically look forward to achieving similar outcomes in this district.
Partnership working remains a key strategic priority embedded within our Business Plan and something that we see as a particular strength of the organisation. Our CEO continually seeks opportunities to develop new relationships and maintain and strengthen existing ones that will benefit our clients, our staff and our organisation as a whole. She has also encouraged other staff and volunteer teams to invest time in this partnership working model as it is important that this is something that happens throughout the whole organisation, at every level, not just as a management strategy.
Financial review
South Worcestershire Citizens Advice total income for the year was £860,767, representing a nearly 20% increase compared with the previous year. Income was derived from a mix of statutory funding, grants, contracts, and donations, including:
Local Authority Funding — Core contributions from Wychavon District Council and Malvern Hills District Council, and Worcestershire County Council continued to support our generalist advice service.
Health Funding — Malvern Town PCN and other health partners supported specialist projects like Social Prescribing and Wellbeing projects.
Grant Funding — Additional project income was secured from charitable trusts and national Citizens Advice programmes, enabling targeted outreach and enhanced money advice capacity.
Donations and Other Income — Donations from individuals and community organisations provided flexible support for volunteer development and service accessibility.
The charity continues to prioritise diversifying income to reduce reliance on short‑term grants and maintain stability in a challenging funding environment.
As part of the annual strategic planning process, the Trustees regularly assess the major risks to which the organisation might be exposed. South Worcestershire Citizens Advice maintained stable core funding throughout 2025/26 but have spent time developing the core funding strategy with Malvern Hills District Council in light of the Local Government Reform (LGR) process that is currently being undertaken across Worcestershire. This may lead to a change in our core funding and Malvern Hills have agreed to a new SLA starting from 1st April 2026 to cover the next 5 years at an increased rate of £205,000 which offers a fantastic opportunity to secure some longer term funding with the flexibility of service design that comes with core funding as opposed to the more restricted project and target specific income streams. Work is ongoing with Wychavon District Council to see if there are any opportunities for a similar, longer term agreement.
We therefore acknowledge that the principal medium term risk continues to be that of funding shortfalls in relationship to planned expenditure. The situation is monitored, and any changes or cutbacks would be planned for and implemented after appropriate consultation with all parties affected. In 2025/26 we have seen further increases in core costs including salaries which were affected by the changes in law to the National Living Wage. We continually review our salary policy to ensure that we not only remain compliant but that we can offer a competitive and attractive salary to prospective candidates who want to work within the charitable sector.
Despite all these challenges, we ended the year in a very positive position, having made a significant improvement on the initial budget, which showed a potential deficit of £111,000. The actual year-end position represented an improvement of over £130,000, resulting in a surplus of £21,465.
Thanks to the scrutiny and risk mitigation of our Finance team we have managed our income streams extremely efficiently and recruited into new posts thoughtfully as well as securing extra funding thanks to the reputation we have as a trusted partner in both district areas. These approaches have led to the significant improvement in our budget which the Board are delighted with and continue to be impressed with the way in which our finances are managed by the staff teams and overseen by the CEO.
The Board took the decision to invest some of the free reserves from 2024/25 into much needed IT support to include third party technical support, new website design and investing in new equipment. Our major IT related project for the year 2025/26 was to work towards the achievement of Cyber Essentials and Cyber Essentials Plus certification. This was highlighted as a priority by National Citizens Advice in October 2025 and we worked hard to a very tight deadline to be Cyber Essentials ready by the end of April 2026. Securing this accreditation will give further reassurances to current and future new funders that we take Cyber Security and the potential risks involved in data handling extremely seriously and approach it with a professional and compliant approach that safeguards us as an organisation as well as the client data that we hold.
At year‑end, unrestricted funds stood at £466,123 which is above the target range of the Board policy which is set at 6 months’ worth of operational expenditure. The trustees consider this level appropriate given:
ongoing uncertainty in local authority budgets
increasing demand for complex casework
the need to invest in digital and outreach capacity
Looking forward to 2026/27, where free reserves exceed the target, trustees have designated funds for planned investments, e.g., digital upgrades and ongoing IT support, office maintenance and possible restructuring. These funds will be separated into designated reserve fund allocations in our accounts and handled accordingly as costs are encountered or as the organisation requires. No material uncertainties threaten the charity’s ability to continue operating.
Strategies remain under review and are scrutinised by the Board at the quarterly meetings as well as addressed at Finance sub-committee meetings with members of the SMT and the Treasurer.
Despite the financial challenges faced, the Board remains satisfied that the organisation is taking every step possible to either secure new funding or to reduce costs where possible. We remain focussed on our financial sustainability and support the work of the CEO in securing new contracts and seeking new regional and collaborative partnership working opportunities that may secure longer term funding.
Organisational Priorities 2026-27.
SWCA recognises the importance of setting our goals and vision. We fully align with the National Citizens Advice mission and vision but recognise that as a small charity, it is important to identify our own strategic priorities.
In order to align the activities in these plans and identify the operational actions to support the recommendations, five strategic priorities have been identified to encompass our ambitions over the next 2 years.
Leadership and Governance
Funding Strategy
Development of Advice Services
People & Resources
Marketing, Campaigning & Research
Our action plans against each of these priorities are set out as follows:
1. Leadership & Governance:
Complete a board skills audit and board development session.
Recruit more trustees to fill the gaps identified by the skills audit.
Embed quarterly governance dashboards to improve oversight of performance, risk, and service quality.
Review and update governance policies, including risk management, safeguarding, and delegated authorities.
Strengthen strategic planning through scenario modelling and clearer alignment between board decisions and operational delivery.
2. Funding Strategy
Strengthen relationships with district councils and Worcestershire County Council to secure continued support for generalist and specialist advice.
Increase unrestricted income through community fundraising, trusts and grants.
Continue to develop financial forecasting and reserves planning to manage volatility in local authority budgets.
Undertake a full salary review to ensure we remain competitive within the sector.
3. Development of Advice Services
Expand community outreach hubs in rural areas including Tenbury, Upton, and outlying villages.
Enhance digital access routes, including webchat, online triage, and improved website journeys.
Develop a first contact triage model to reduce waiting times and improve cash flow.
Increase specialist capacity in debt, and welfare benefits to respond to growing case complexity.
Improve use of data and insight to shape service design and target unmet needs.
4. People & Resources
Launch a targeted volunteer recruitment campaign focusing on younger adults, career‑changers, and under‑represented groups.
Strengthen staff wellbeing support, including reflective practice sessions, workload management tools and ensure supervision levels are good.
Invest in succession planning tools and training to encourage progression pathways to improve retention and quality.
Upgrade digital tools, telephony systems, and workspace accessibility across all sites.
Look at improvement of office locations, particularly in Wychavon.
5. Marketing, Campaigning & Research
Continue with development of our marketing and communications plan to raise awareness of services across South Worcestershire. The new website will be an integral part of this strategy.
Produce quarterly local insight reports for councils, MPs, and partners, highlighting trends in debt, housing, and cost‑of‑living issues.
Strengthen campaigning activity on priority issues affecting local residents.
Improve referral pathways with housing associations, foodbanks, and health services to ensure seamless client support.
Align with National Research & Campaigns projects to ensure our local data is represented at a national level.
These organisational priorities position South Worcestershire Citizens Advice to respond confidently to rising demand, strengthen resilience, and ensure residents across Malvern Hills and Wychavon, continue to receive high‑quality, trusted and accessible advice.
In the year ahead we look forward to more opportunities to build upon our already well established and positive working relationships with our local communities. The introduction of community based projects like Building Brighter Futures and the Community Outreach Adviser posts are increasing our presence in local community spaces and opening up more opportunities for collaboration with partners in other VCSE organisations as well as statutory and private sector partnerships.
The well established Malvern Help Centre is now a core part of the Community service offer from Malvern Hills District Council and in 2026 we will be taking the lead on this project in response to its organic growth into a community advice based project.
We have retained all contracts within the year 2025/26 and look to replicate this into 2026/27 as we seek to not only maintain contracts but expand on these in order to reach further into communities that are the hardest to help. The well established Social Prescribing project in Malvern now has a strong enough evidence base to be producing some incredible results on behalf of our funders - Malvern Town PCN. These long term positive outcomes have led to a clear prevention of further resource drain on the NHS and the welfare benefit system.
The importance of the voluntary sector in delivering against Local Authority and Central Government key strategic priorities around health and wellbeing is more prevalent than ever before. As all partners delivering health outcomes including the NHS are being pushed towards looking at more preventative measures to reduce waiting lists, we know that we are well placed to deliver some impactful outcomes against these priorities.
This preventative approach fits perfectly with the new Crisis & Resilience Funding that is due to launch in April 2026 and which we know will offer some further opportunities to develop our services and expand into more rural and hard to reach areas, as well as work with people who need more support to achieve long term financial resilience through ongoing money management advice alongside crisis support.
We must continue to nurture and make new relationships with key delivery partners, funders and other community groups to remain relevant and ensure we are delivering a service that our local community requires.
We will continue to look at ways of developing our workforce through training and succession planning and strive to ensure that every member of staff and volunteer feels valued and gives 100% commitment to our organisation.
South Worcestershire Citizens Advice enters 2026/27 with a clear sense of purpose and a firm commitment to the communities we serve. Despite continued pressures on households and uncertainty across the wider funding landscape, the organisation has demonstrated resilience, professionalism and impact throughout the year. Our advisers, volunteers and partners have ensured that thousands of residents received high quality, independent advice at moments of real need.
The trustees remain confident in the organisation’s direction and its ability to respond to rising demand with compassion, expertise and innovation. With strengthened governance, a focused funding strategy, investment in people, and a renewed commitment to accessible, data‑driven advice services, we are well positioned to support residents through both crisis and recovery.
We extend our sincere thanks to our staff, volunteers, funders, and partners across Malvern Hills and Wychavon. Their dedication and collaboration make our work possible. Together, we will continue to deliver trusted advice, influence positive change, and help build a more resilient South Worcestershire.
Structure, governance and management
The charity is a company limited by guarantee governed by its Memorandum and Articles of Association.
The management of the organisation is the responsibility of the Trustee Board, all of whom are also directors of the company limited by guarantee. The maximum number of directors is fifteen and the minimum is four. The Trustees/directors are:
elected at the AGM (no more than ten elected Trustees in total);
co-opted by the Trustee Board provided that the total number of co-opted Trustees does not exceed one third of the total number of Trustees.
The Trustees manage the business and exercise all powers of the organisation. The Trustees may delegate any of their functions and duties to a committee of at least two Trustees.
The Trustees may delegate the implementation of their resolutions and the day to day management of the affairs of the organisation to any person or committee in accordance with the Articles.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
L Ranford (Joined the Board Nov 2023, elected as Chair Jan 2025)
C R Chandler (Resigned 1/09/26)
S Molyneux (Stepped into role of interim Treasurer in Oct 2025)
P Goode (Appointment terminated Oct 2025)
N Cates
R Gate (Appointed 29/05/26)
A Cummins (Appointed 29/05/26)
P Dimmock (Appointed Trustee Treasurer 29/05/26)
C Bannister (Appointed Oct 2025 and resigned Jan 2026)
Organisationally we have seen more changes within the Trustee Board in 2025/26 which led to a period of fragility in terms of governance. The core members of the Board have remained committed and active in assisting with further Trustee recruitment which has led to the addition of 3 new Trustee Board members who are due to formally start their roles in May/June 2026.
Trustees are appointed from candidates deemed to have sufficient knowledge and experience of the organisation and its activities, and/or because they bring skills and knowledge that will strengthen the Board in its governance role. However, where necessary, Trustees receive additional induction and training in the workings of the charity at committee meetings.
The Board continued to strengthen governance through improved oversight, refreshed policies, and targeted trustee recruitment to address skills gaps in finance, digital and HR. None of the trustees has any beneficial interest in the company. All trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
None of the trustees has any beneficial interest in the company. All trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
Day to day operational and management decisions are the responsibility of the Chief Executive Officer who is appointed by the Trustee Board and reports to the Chair. The organisation has 32 paid staff (31 March 2026) but is heavily dependent on volunteers who act as client advisors or who provide administrative support. The greatest contribution of our volunteers is their dedication, commitment and reliability.
In addition to volunteer advisers and receptionists, we have people who provide all kinds of other support ranging from administration to accounting and gardening. Thanks to our volunteers, our clients know that however they contact us, be it by phone, email or dropping-in, they will receive a professional and efficient service. They are confident that they will be listened to, that all aspects of their issue will be investigated and that they will be given sound and impartial advice. Without our volunteers South Worcestershire Citizens Advice could not exist.
It is the Board who determine the levels of remuneration for key management personnel taking into account similar organisations and market conditions.
We have retained all our Quality Marks and Accreditations in 2025/26 and continue to perform well in this area, taking into consideration any changes to requirements under the FCA and the AQS. Furthermore, we have invested in third party IT support to help us gain the accreditation of Cyber Essentials and Cyber Essentials plus in 2026 which is a mandatory requirement under our membership of National Citizens Advice.
In accordance with the company's articles, a resolution proposing that Kendall Wadley LLP be reappointed as auditor of the company will be put at a General Meeting.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of South Worcestershire Citizens Advice Bureau for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Opinion
We have audited the financial statements of South Worcestershire Citizens Advice Bureau (the ‘charity’) for the year ended 31 March 2026 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
• the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and
• the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
an understanding of the risk assessment process (including the risk of fraud) adopted by the Board is obtained and their attitude to risk is ascertained;
an assessment of the susceptibility to material mis-statement of the financial statements as a result of management over-ride or fraud is made;
it is ensured that the engagement team have, collectively, the appropriate competence, capabilities and skills to be involved in the assignment, are fully briefed and understand the risks specific to the charitable company.
Audit response to risks identified
The information obtained through the assessment to risk procedures is reviewed and the following work undertaken:
we establish processes to test the outcomes of our assessment include, a review of Board minutes, analytical review, the relevance and accuracy of significant accounting estimates, substantive testing of significant transactions, work to identify unusual or unexpected accounting entries, including the testing of journal entries, information disclosed in the financial statements is traced to supporting documentation. In all instances it is acknowledged that material mis-statements that arise from fraud may involve deliberate concealment or collusion and are, therefore, by their very nature harder to detect than those arising from error.
an understanding of the legal and regulatory framework as applicable to the charitable company is obtained together with knowledge of the procedures put in place by the Board in order to comply with the same.
it is established if there have been any instances of non-compliance with applicable laws and regulations, where there are such breaches, a full understanding, including gathering of relevant documentation appertaining to the event is obtained and assessed.
It should be noted that Auditing standards limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board’s (APB’s) Ethical Standard for Auditors, including “APB Ethical Standard – Provisions Available for Small Entities (Revised)”, in the circumstances set out in note 22 to the financial statements.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Kendall Wadley LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
Donations, grants and other charitable income
Fundraising
Investments
Raising funds
Donations, grants and other charitable income
Fundraising
Investments
Raising funds
South Worcestershire Citizens Advice Bureau is a private company limited by guarantee incorporated in England and Wales (company number 07881905) and a charity registered in England and Wales (charity number 1146772). The registered office is Community Centre, 52 Prospect Close, Malvern, Worcestershire, WR14 2FD.
The financial statements have been prepared in accordance with the Charity's governing document, The Charities Act 2011, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and that there are no material uncertainties about its ability to continue. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Accounts are maintained for each fund.
Unrestricted funds comprise a "general" reserve which may be used for any of the organisation's activities.
Designated funds comprise of unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
A number of restricted funds are also maintained (where the activities are restricted by the provider of the fund), details are provided in the notes to the financial statements.
Income is included in the Statement of Financial Activities in the year in which the organisation becomes entitled to the income (not always the same year that it is received) and when its amount can be quantified with reasonable accuracy. Where grant income has been received to meet specific expenditure in future years, it will be deferred where the conditions attached to the grant have not yet been met.
There is one "grant in kind" included in these financial statements relating to the rentfree provision for the organisation's Evesham office by Rooftop Housing Group Limited. An equal amount is included in "cost of charitable activities - property".
No value is attributed to the time given to the organisation by volunteers. This time cannot be resold and any fair value attributed thereto would result in an overstatement of resources.
All expenditure is included on an accruals basis (being recognised when the liability has been legally or constructively incurred). No amounts are included for the resources provided by volunteers. "Cost of charitable activities" includes the costs of all employment, operating and property resources directly deployed to achieve the bureau's objectives, it also includes all governance costs.
Staff costs are allocated to the relevant project or bureau activity on the basis of estimated time spent.
Other costs are allocated to the relevant project or bureau activity on the basis of estimated use of resources.
All costs are shown inclusive of VAT which is not recoverable.
The bureau does not own any office accommodation, other property or vehicles. Fixtures and fittings are not capitalised due to the shortness of the property leases. Office furniture and equipment is not capitalised due to the negligible resale value.
Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
The pension cost shown in note 10 represents the employer's contributions to the personal pension funds of paid staff. For auto-enrolment, the CAB's staging date was 1 May 2017 and the NEST provider was selected. Some staff opted out and the CAB agreed to contribute to an existing scheme with Aviva Life Services UK Ltd. The funds are independent of the bureau's finances.
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Liabilities
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Agency arrangements
The Charity acts as an agent in distributing the Resettlement Welfare Support fund and the Local Welfare Assistance Scheme fund (LWAS). Payments received from these organisations are excluded from the statement of financial activities as the Charity does not have control over the charitable application of the funds. Details of these funds is in note 15 to the financial statements.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Donations, grants and other charitable income
Donations, grants and other charitable income
Raising funds
Volunteer costs
Operating costs
Property costs
Grants to individuals
None of the trustees received remuneration as a result from carrying out their responsibilities. The wife of the trustee S Molyneux was employed by the charity prior to his appointment as trustee and continues to remain in post, receiving a salary of £16,906 (2025: £12,984) and expenses of £56 (2025: £469) in the financial year.
Expenses of £133 (2025: £46) were claimed by three Trustees (2025: one), for travel costs.
Governance costs comprise of auditors fees £2,700 (2025: £3,000) for the audit of the financial statements, meeting costs £nil (2025: £873) and other fees for preparing the annual report of £390 (2025: £500).
The average monthly number of employees during the year was:
In addition to the paid staff, approximately 82 part time volunteers were employed to support bureau activities (2025 - 91). The only associated costs included in these financial statements are for training, travel and insurance.
No (2025: no) member of staff receives emoluments in excess of £60,000.
The remuneration of key management personnel (including employers National Insurance and pension costs) was £199,128 (2025: £187,348).
Key management personnel are defined as the Chief Executive Officer and the Senior Management Team, which includes the Head of Operations, Finance Manager, Head of Wellbeing Services, and Advice Services Development Manager.
The number of full time equivalent staff is 21 (2025: 18).
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
Deferred income of £3,704 (2025: £6,640) is included above and relates to grant income received in advance.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
Resources expended
Resources expended
Restricted Funds are subject to restrictions on the expenditure imposed by the source of the funds.
Community Awareness and Information Signposting (CAIS) - to raise awareness of Worcestershire Community Advice Services among residents of Wychavon.
Alternative to Healthy Mind - to provide an additional local service to improve mental health and wellbeing for patients within the Malvern Town Primary Care area while reducing pressure on the Healthy Minds service.
Being Well - to work with partners to develop a non-medical mental health pathway for Malvern Hills District.
Food Bank Droitwich - to provide advice and information aimed at income maximisation to users of the Droitwich Foodbank.
Food Bank Ledbury - to provide advice and information to users of the Ledbury Foodbank to address underlying issues that may lead to over reliance on the use of the foodbank and to address underlying poverty.
Food Bank Malvern Hills - to provide advice and information aimed at income maximisation to users of the Malvern Foodbank.
Food Bank Pershore - to provide advice and information to users of the Pershore Foodbank.
Household Support MHDC - to provide grants to households in need in Malvern Hills District.
Household Support Wychavon - to provide grants to households in need in Wychavon District
MAPS - to assist members of the public with the management of debt.
Money Management Debt Assessment - to deliver money management advice to clients referred by 'Act on Energy' or other partners of Worcestershire County Council.
Social Prescribing - to link patients within the Malvern Town Primary Care area with non-medical support to address needs in an holistic way.
Sundry Small Restricted - various small funds.
WorkWell Prog Evesham - to provide a work and health coach to help residents in the Evesham Vale Primary Care area.
WorkWell Prog Malvern - to provide a work and health coach to help residents in the Malvern Town Primary Care area.
Resettlement Welfare Support - to provide a package of support and assistance to refugees settling in Malvern Hills District.
Building Brighter Futures - to deliver high quality outcomes for people in the Malvern Hills District who have been economically inactive for a period of time.
The following restricted funds received as agent are as follows;
Funds held b/f 01/04/2025 | Income | Transfers | Grants paid | Funds held c/f 31/03/2026 |
£ | £ | £ | £ | £ |
|
|
|
|
|
(1) 12,309 | 40,066 | - | (51,444) | 931 |
(2) 46,941 | - | (46,941) | - | - |
(3) - | 10,000 | 18,290 | (21,083) | 7,207 |
(1) Local Welfare Assistance Scheme (LWAS) - to provide grants for households in need in Malvern Hills District.
(2) Homes for Ukraine - to provide a package of support and assistance to Ukrainian households who have been displaced from Ukraine due to the ongoing conflict with Russia.
(3) Resettlement Welfare Support - to provide a package of support and assistance to refugees settling in Malvern Hills District
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
The Trustees have a policy of holding free reserves (general funds) equivalent to six months operational expenditure.
In light of the main operating risks of the charity as set out in the Trustees report, funds have been designated towards the costs of the IT strategy and potential restructuring, relocation and office maintenance costs.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
There were no disclosable related party transactions during the year (2025 - none).
The charity had no material debt during the year.
We have taken the exemption permitted by “APB Ethical Standard – Provisions Available for Small Entities (Revised)” to mitigate the management threat in relation to the non-audit service of preparing the statutory accounts.