Wiltshire Citizens Advice Charity Accounts

COMPANY REGISTRATION NUMBER: 03204218

CHARITY REGISTRATION NUMBER: 1062219

Wiltshire Citizens Advice

Company Limited by Guarantee

Financial Statements

31 March 2026

Wiltshire Citizens Advice

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2026

	Page

Trustees' annual report (incorporating the director's report)	1

Independent auditor's report to the members	9

Statement of financial activities (including income and expenditure account)	13

Statement of financial position	14

Statement of cash flows	15

Notes to the financial statements	16

Wiltshire Citizens Advice

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2026

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2026 .

Chair's report

Much has changed in the last 12 months in our working environment, yet much has remained the same. The economic and social pressures affecting individuals and families continue to shape the environment in which we operate and provide our vital service.

Rising living costs, high household bills, downward pressure on real incomes, increasing regulation and complexity in everyday life, and changes to taxes and benefits continue to bring people to us for help. At the same time, pressure on Government and voluntary sector funding continues to challenge our ability to maintain and develop our services.

We continue to face this significant challenge. The pressures that have existed since the end of the pandemic have not gone away, while our funders and partners have themselves faced difficult decisions in prioritising services for their stakeholders and communities. Against this backdrop, we have continued to work hard to maintain the resources needed to respond to calls for help from thousands of people across Wiltshire and the surrounding area.

We provide free and independent advice to people within our community. We are a source of knowledge and experience in many fields, and our assistance is used by many people in our community. We are also called upon to provide Government and other institutions with insight into what people in our communities need and the support they expect.

The Citizens Advice service was formed in 1939 to offer free help and assistance to people across the country. Today it comprises a network of around 240 independent charities that still provide free advice and support to everyone who needs it.

Many people think that Citizens Advice is funded by the Government. They are generally surprised to learn that we are a registered charity and need to continually find ways to raise the funds that are essential to keep our services functioning.

Our funding comes from a number of organisations. Wiltshire Council continues to be our biggest funder and, although the proportion of their support has reduced over time, they contribute just under 30% of our total funding. Other organisations such as Pension Wise, MaPS and the National Lottery have also made substantial contributions.

Over the last twelve months, we have helped almost 10,000 people within Wiltshire with almost 37,000 issues. We have achieved this through our team of 47 employees and much-valued, highly trained and

experienced volunteers, working from our four main offices and also from home, as needs demand.

As Chair, I'd like to acknowledge and express my thanks and great appreciation to all those people and organisations who have given their time and support to making our organisation work within our community.

Our main areas of assistance have been on Housing and Financial capability, Benefits and Tax credits, including Universal Credit and PIP, Debt management, including council tax, rent arrears and fuel debt.

We have also handled a variety of other issues, where people have often felt powerless to understand and identify the options available to them. We have helped people access food banks and issued food bank vouchers and fuel vouchers.

Our team has been tireless in their efforts to offer advice and assistance, and to reach out to everyone in our community who is in need of our support.

It is with this in mind that I must commend our CEO Suzanne Wigmore, our Senior Management team and every person, both employees and valued volunteers for their personal involvement and commitment to our great organisation.

This is my first report, since becoming Chair in November 2025, and I would also like to pay respect to my predecessor, Barrie Driscoll, who was Chair of Trustees at Wiltshire Citizens Advice for the previous six years.

It is an honour to be part of such a team and such a great organisation, which will continue to adapt and provide high-quality support to our community.

Sincerely

Parvis Jamieson

Chair of Trustees

Wiltshire Citizens Advice

Reference and administrative details

Registered charity name	Wiltshire Citizens Advice

Charity registration number	1062219

Company registration number	03204218

Principal office and registered	Trinity House
office	Bryer Ash Business Park
	Trowbridge
	BA14 8HE

The trustees

	B Driscoll	(Resigned 27 November 2025)
	D Szanto
	E Dark, Treasurer
	F Lawley	(Resigned 13 June 2025)
	P Jamieson, Chair
	Rev Dr P Richter
	K Haasjes
	S Brett
	H Alleyne
	B Leitch	(Appointed 26 June 2025)

Auditor	TTCA Ltd
	Chartered accountants & statutory auditor
	269 Farnborough Road
	Farnborough
	Hampshire
	GU14 7LY

Structure, governance and management

WCA is a charitable company limited by guarantee, incorporated on 28th May 1996 and registered as a charity on 6th May 1997. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

Wiltshire Citizens Advice is a member of Citizens Advice, the national umbrella charity.

For debit and credit services we are authorised and regulated by the Financial Conduct Authority FRN: 617798.

The governing body is our Board of Trustees, which meets quarterly and currently has 8 members (maximum 15). Trustees are also the directors of the company who are responsible for the strategic direction and governance of the charity, they agree the business plan, monitor progress toward achievement of organisational goals, review operational goals, review operational performance and oversee the management of organisational risk. Meetings must be quorate with the minimum of 5 Trustee or 50%, whichever is higher, and each meeting is formally minuted.

The Board is elected from its membership by its Members either at its AGM, or where a vacancy exists, at any time between AGMs. The trustees have power to co-opt not exceeding one third of the total number of trustees.

The Trustee Board has 2 Committees operating under specific delegated authority through approved Terms of Reference.

- Finance and Business Development

- People and Engagement

The CEO is responsible for strategic and operational management and is authorised to use resources through the Senior Management Team, towards the achievements of ECA business objectives.

The Senior Management Team of the organisation comprises of:

- CEO through whom the Board exercises its Governance

- Head of Advice Services

- Head of Operations

- Head of Campaigns, Communications and Governance

Regular business meetings are held where performance is monitored, strategically, operationally and financially, and potential improvements discussed, and actions agreed. A scheme of delegation exists which clearly outlines the delegated authorities of senior staff. Through the activities of skilled and committed staff and volunteers, managers and team leaders also discharge their responsibilities.

The Trustee Board carries out an annual skills audit to ensure there is appropriate expertise within its members. If a gap exists a rigorous recruitment and selection process takes place. Prospective Trustees are provided with a briefing about the organisation and the duties in law of a Charity Trustee. They are then interviewed by a panel comprising the Chair and at least one other Trustee with the Chief Executive in attendance and due diligence checks are completed. Following a satisfactory interview and due diligence process, candidate Trustees are invited to join at least one Board meeting as an observer, before a recommendation is made to the full Board that the prospective Trustee be appointed as a full member.

New trustees undergo a briefing session on the working of the organisation, and they have induction training. They are given information on the obligations of being a trustee, including employer

responsibilities. They are provided with the Business and Strategic Plans, most recent minutes of Trustee Board meetings, budgets and financial reports. They are offered access to online training on financial management, employer responsibility and trusteeship run by Citizens Advice.

In addition to training for new trustees, existing trustees spend time within the organisation alongside volunteers and employees, to maintain awareness of the wider social and policy context in which WCA provides support for its clients.

There is a trustee annual review (similar to an appraisal) system in place. All trustees were able to discuss and review their input and performance with the chair and to talk through involvements for the coming year.

Objectives and activities

The Charity's Vision

People of Wiltshire can successfully deal with life's problems.

The Charity's Values

- Fair: Listening to our clients and our staff, respecting each other, valuing diversity, acting fairly and working towards a common goal.

- Responsible: Independent, impartial, honest, non judgemental and free.

- Professional: Experts in our field, with well trained staff, supportive of each other, empowering our clients and staff and acting consistently.

Objectives and Activities

- To provide free, confidential and independent advice to help people overcome their problems.

- To improve the policies and practices that affect people's lives by becoming a voice for our clients and consumers on the issues that matter to them.

- To promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress in particular, but without limitation, for the benefit of the community of Wiltshire and the district of Swindon and surrounding areas

Achievements and performance

- Increased our outreach face to face offer to more than 15 locations across Wiltshire

- Significantly increased the number of calls answered and met the baseline of 6 calls answered for every paid advisor working day

- Increased our client support by securing more Household Support Fund and emergency grant support coupled with advice

- Increased our paid and pro-bono support to other LCA's in both back office and advice functions

- Continued to consolidate the way we managed projects to make ourselves more efficient and to concentrate resources on frontline advice

- Consolidated the way we managed projects and did not replace one team leader to make ourselves more efficient and continue to concentrate resources on frontline advice

- Were involved with several work streams with Citizens Advice for the review of member standards and Future of Support Offer.

- Strengthened links with a number of partners, including being part of the new Carers Together consortium.

- Continued to improve our staff and volunteer satisfaction as measured by our People Survey.

- Maintained the use of an investment platform to provide a better income from our reserves.

Public benefit

The trustees have had regard to the Charity Commission’s guidance on public benefit when reviewing the charity’s objectives and planning its activities.

The charity provides free, independent, confidential and impartial advice to help people understand their rights and responsibilities and resolve the problems they face. Its work includes advice on welfare benefits, debt, housing, employment and consumer matters, together with signposting and referrals where appropriate.

These activities provide public benefit by helping people access financial support, manage debt, maintain secure housing and address issues affecting their wellbeing. The charity seeks to make its services accessible to everyone in the community it serves, with particular attention to people experiencing financial hardship, disadvantage or barriers to obtaining advice.

The trustees consider that the charity’s activities further its charitable purposes and deliver public benefit.

Financial review

We started the year in a strong position with the majority of projects carrying over from 2024/25.

Income for 2025/26 was £1,511,348 (£1,559,605 in 2024/25), Expenditure was£1,555,350 (£1,613,795 for 2024/25), leaving an overall deficit for the year of £44,002 (2024/25 deficit of £54,190). A detailed analysis of income and expenditure is shown in the Statement of Financial Activities and notes thereto.

The Charity was able to assist 9,970 people in the year, the significant change being a higher percentage were helped in an outreach setting face to face. We continued to deliver a commissioned service from Wiltshire Council, which we were delighted to finally secure the previous year, and which gives a more secure source of core income for at least 5 years. Many more people accessed self-help information through our website.

Staff costs form the vast majority of the costs of our charitable activities. Salaries, including employers' national insurance and pension contributions, were £1,255,507(£1,269,322 in 2024/25). Staff costs almost form 81% of the Organisation's charitable spend.

Further analysis of charitable income and expenditure are given in the Statement of Financial Activities and notes thereto.

ACE has evolved the way that it manages its received funds and is using the Insignis platform to place money at competitive investment rates on a range of access from instant to 6 months. These are all covered by the FSCS scheme and reviewed quarterly by the Finance and Business Development Committee.

Reserves Policy

The Board has examined the Charity's requirements for reserves in the light of the main financial risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible assets (free reserves) held by the charity should be maintained at a level in the region of three months of organisational running costs. The board has recognised that the free reserves has fallen below the policy and consequently a decision has been taken to dispose of the freehold property to boost reserves. The property was sold after the year end.

Events after the end of the reporting period

Particulars of events after the reporting date are detailed in note 25 to the financial statements.

Trustees' responsibilities statement

The trustees, who are also directors for the purposes 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 charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period. 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 applicable Charities SORP; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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.

Auditor

Each of the persons who is a trustee at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and - they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 15 October 2026 and signed on behalf of the board of trustees by:

P Jamieson, Chair

Trustee

Wiltshire Citizens Advice

Company Limited by Guarantee

Independent Auditor's Report to the Members of Wiltshire Citizens Advice

Year ended 31 March 2026

Opinion

We have audited the financial statements of Wiltshire Citizens Advice (the 'charity') for the year ended 31 March 2026 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the charity's affairs as at 31 March 2026 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.

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.

Conclusions relating to going concern

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. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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 the audit:

- the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of trustees' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit; or - the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors for the purposes 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 charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

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. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: In accordance with International Standards on Auditing (UK), we considered the susceptibility of the financial statements to material misstatement arising from fraud. In doing so, we considered the nature of the charity's activities, including the provision of advice, guidance and support to members of the public, and the funding received to support these activities. Particular consideration was given to the risk of inappropriate recognition or use of grant and other funding income, inappropriate expenditure of charitable funds, including expenditure not incurred for the charity's intended purposes, and the risk of management override of controls. We also considered the risk of fraud in relation to payroll, payments to suppliers and transactions involving trustees or other related parties. Our audit procedures included testing income and expenditure, reviewing significant and unusual transactions, assessing controls over the authorisation and payment of expenditure, and reviewing supporting documentation. Throughout the audit we remained alert to evidence of fraud or irregularity and considered the implications of any matters identified for our audit and reporting responsibilities. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. - Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report

This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members 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 members as a body, for our audit work, for this report, or for the opinions we have formed.

Thomas McManners ACA BSci

(Senior Statutory Auditor)

For and on behalf of

TTCA Ltd

Chartered accountants & statutory auditor

269 Farnborough Road

Farnborough

Hampshire

GU14 7LY

15 October 2026

Wiltshire Citizens Advice

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 March 2026

	2026			2025
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Income and endowments

Donations and legacies	5	15,392	–	15,392	20,641
Charitable activities	6	477,655	956,594	1,434,249	1,467,519
Other trading activities	7	49,193	2,475	51,668	59,324
Investment income	8	10,039	–	10,039	12,121
		---------	---------	------------	------------
Total income		552,279	959,069	1,511,348	1,559,605
		---------	---------	------------	------------

Expenditure

Expenditure on charitable activities	9,10	577,348	978,002	1,555,350	1,613,795
		---------	---------	------------	------------
Total expenditure		577,348	978,002	1,555,350	1,613,795
		---------	---------	------------	------------

	---------	---------	------------	------------
Net expenditure	( 25,069)	( 18,933)	( 44,002)	( 54,190)
	---------	---------	------------	------------

Transfers between funds	(31,896)	31,896	–	–

	---------	---------	------------	------------
Net movement in funds	( 56,965)	12,963	( 44,002)	( 54,190)

Reconciliation of funds

Total funds brought forward	375,378	20,382	395,760	449,950
	---------	---------	------------	------------
Total funds carried forward	318,413	33,345	351,758	395,760
	---------	---------	------------	------------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Wiltshire Citizens Advice

Company Limited by Guarantee

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible fixed assets	16	155,898	161,035

Current assets

Debtors	17	172,560	117,457
Cash at bank and in hand		261,383	308,822
		---------	---------
		433,943	426,279

Creditors: amounts falling due within one year	18	187,975	87,721
		---------	---------
Net current assets		245,968	338,558
		---------	---------
Total assets less current liabilities		401,866	499,593

Creditors: amounts falling due after more than one year	19	50,108	54,833

Provisions	21	–	49,000
		---------	---------
Net assets		351,758	395,760
		---------	---------

Funds of the charity

Restricted funds		33,345	20,382
Unrestricted funds		318,413	375,378
		---------	---------
Total charity funds	22	351,758	395,760
		---------	---------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 15 October 2026 , and are signed on behalf of the board by:

P Jamieson, Chair

Trustee

Wiltshire Citizens Advice

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2026

	2026	2025
	£	£

Cash flows from operating activities

Net expenditure	(44,002)	(54,190)

Adjustments for:
Depreciation of tangible fixed assets	5,137	5,543
Other interest receivable and similar income	( 10,039)	( 12,121)
Accrued expenses	35,097	–

Changes in:
Trade and other debtors	( 111,364)	( 20,286)
Trade and other creditors	116,693	( 36,766)
Provisions and employee benefits	( 49,000)	24,000
	---------	--------
Cash generated from operations	( 57,478)	( 93,820)

Interest received	10,039	12,121
	--------	--------
Net cash used in operating activities	( 47,439)	( 81,699)
	--------	--------

Cash flows from investing activities

Purchase of tangible assets	–	( 5,016)
	--------	--------
Net cash used in investing activities	–	( 5,016)
	--------	--------

Net decrease in cash and cash equivalents	( 47,439)	( 86,715)
Cash and cash equivalents at beginning of year	308,822	395,537
	---------	---------
Cash and cash equivalents at end of year	261,383	308,822
	---------	---------

Wiltshire Citizens Advice

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Trinity House, Bryer Ash Business Park, Trowbridge, BA14 8HE.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

After reviewing the organisations's budgets and business plan and taking account of the current economic climate along with its reserves position, the Trustees have a reasonable expectation that the organisation has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year have been considered by the trustees .

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted .

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	2% straight line
Plant and machinery	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in income or expenditure unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in the statement of financial activities in the period it arises, and is allocated to the appropriate expenditure heading.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Limited by guarantee

The charity is under the control of its legal members.

5. Donations and legacies

Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
£	£	£	£

Donations

Donations and grants	8,617	8,617	5,951	5,951
Small parish and council giving	6,775	6,775	9,690	9,690

Legacies

Lis Woods Legacy	–	–	5,000	5,000
	--------	--------	--------	--------
	15,392	15,392	20,641	20,641
	--------	--------	--------	--------

6. Charitable activities

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Grants- core service delivery	477,655	–	477,655
Grants and contracts- restricted projects	–	956,594	956,594
	---------	---------	------------
	477,655	956,594	1,434,249
	---------	---------	------------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Grants- core service delivery	411,274	–	411,274
Grants and contracts- restricted projects	–	1,056,245	1,056,245
	---------	------------	------------
	411,274	1,056,245	1,467,519
	---------	------------	------------

7. Other trading activities

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Training	1,003	2,475	3,478
Rental income	29,308	–	29,308
Local Office Support	18,882	–	18,882
	--------	-------	--------
	49,193	2,475	51,668
	--------	-------	--------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Training	550	195	745
Rental income	33,377	–	33,377
Local Office Support	25,202	–	25,202
	--------	----	--------
	59,129	195	59,324
	--------	----	--------

8. Investment income

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Bank interest receivable	10,039	10,039	12,121	12,121
	--------	--------	--------	--------

9. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Core service delivery	346,052	–	346,052
Restricted projects	–	783,292	783,292
Support costs	231,296	194,710	426,006
	---------	---------	------------
	577,348	978,002	1,555,350
	---------	---------	------------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Core service delivery	345,601	–	345,601
Restricted projects	–	910,155	910,155
Support costs	162,540	195,499	358,039
	---------	------------	------------
	508,141	1,105,654	1,613,795
	---------	------------	------------

All grants made within the year were to individuals, through voucher schemes.

10. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2026	Total fund 2025
	£	£	£	£
Core service delivery	346,052	224,494	570,546	504,058
Restricted projects	783,292	189,132	972,424	1,100,571
Governance costs	–	12,380	12,380	9,166
	------------	---------	------------	------------
	1,129,344	426,006	1,555,350	1,613,795
	------------	---------	------------	------------

11. Analysis of support costs

	Support costs	Total 2026	Total 2025
	£	£	£
Staff costs	262,086	262,086	208,215
Premises	99,374	99,374	84,724
General office	52,318	52,318	55,934
Governance costs	12,226	12,226	9,166
	---------	---------	---------
	426,004	426,004	358,039
	---------	---------	---------

12. Net expenditure

Net expenditure is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible fixed assets	5,137	5,543
	-------	-------

13. Auditors remuneration

	2026	2025
	£	£
Fees payable for the audit of the financial statements	9,000	8,340
	-------	-------

14. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2026	2025
	£	£
Wages and salaries	1,255,507	1,269,322
Other employee benefits	16,086	5,767
	------------	------------
	1,271,593	1,275,089
	------------	------------

The average head count of employees during the year was 47 (2025: 51 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2026	2025
	No.	No.
Management	3	3
Administration	3	4
Other	30	32
	----	----
	36	39
	----	----

The number of employees whose remuneration for the year fell within the following bands, were:

	2026	2025
	No.	No.
£60,000 to £69,999	1	–
	----	----

Key Management Personnel

The key management personnel of the charity comprise of the Trustees, CEO, Head of Service Delivery and Head of Operations, and from Jan 2026 the Head of Campaigns, Communications and Governance. During the year, the total compensation paid to the key management personnel amounted to £180,576 (2025:£185,746).

15. Trustee remuneration and expenses

During the year, travel costs of £76 were reimbursed to one Trustee.

16. Tangible fixed assets

	Freehold property	Plant and machinery	Total
	£	£	£
Cost
At 1 April 2025 and 31 March 2026	190,610	30,512	221,122
	---------	--------	---------
Depreciation
At 1 April 2025	37,274	22,813	60,087
Charge for the year	2,541	2,596	5,137
	---------	--------	---------
At 31 March 2026	39,815	25,409	65,224
	---------	--------	---------
Carrying amount
At 31 March 2026	150,795	5,103	155,898
	---------	--------	---------
At 31 March 2025	153,336	7,699	161,035
	---------	--------	---------

17. Debtors

	2026	2025
	£	£
Trade debtors	116,244	40,862
Prepayments and accrued income	56,316	76,595
	---------	---------
	172,560	117,457
	---------	---------

18. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	4,745	4,745
Trade creditors	3,393	2,592
Accruals and deferred income	154,505	59,174
Social security and other taxes	25,332	21,210
	---------	--------
	187,975	87,721
	---------	--------

19. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	50,108	54,833
	--------	--------

20. Deferred income

	2026	2025
	£	£
At 1 April 2025	24,586	37,822
Amount released to income	(24,586)	(37,822)
Amount deferred in year	141,081	24,586
	---------	--------
At 31 March 2026	141,081	24,586
	---------	--------

21. Provisions

	Dilapidations
	£
At 1 April 2025	49,000
Charge against provision	( 49,000)
	--------
At 31 March 2026	–
	--------

22. Analysis of charitable funds

Unrestricted funds

	At 1 April 2025	Income	Expenditure	Transfers	At 31 March 2026
	£	£	£	£	£
Wiltshire Community Advice & Support	375,378	398,773	(425,223)	(31,896)	317,032
Other Unrestricted funding	–	153,506	(152,125)	–	1,381
	---------	---------	---------	--------	---------
	375,378	552,279	(577,348)	(31,896)	318,413
	---------	---------	---------	--------	---------

	At 1 April 2024	Income	Expenditure	Transfers	At 31 March 2025
	£	£	£	£	£
Wiltshire Community Advice & Support	412,260	503,165	(508,141)	(31,906)	375,378
Other Unrestricted funding	–	–	–	–	–
	---------	---------	---------	--------	---------
	412,260	503,165	(508,141)	(31,906)	375,378
	---------	---------	---------	--------	---------

Restricted funds

	At 1 April 2025	Income	Expenditure	Transfers	At 31 March 2026
	£	£	£	£	£
Pension Wise	–	321,122	(321,122)	–	–
Wiltshire Money	14,242	40,775	(27,072)	–	27,945
MacMillan Cancer Support	–	74,174	(75,737)	1,563	–
Wiltshire Council Carers	–	–	–	–	–
MS Society	–	6,000	(6,331)	331	–
Malmesbury Food Bank	–	42,576	(45,719)	3,143	–
MAPS	–	103,562	(104,106)	544	–
Multiply	–	–	–	–	–
Salisbury Food bank	–	48,947	(48,970)	23	–
Surviving winter	42	59,565	(59,567)	–	40
National Lottery	738	38,500	(49,587)	10,349	–
HSF4	5,360	–	–	–	5,360
Devizes Foodbank	–	24,644	(25,919)	1,275	–
Debt Modernisation	–	–	–	–	–
HSF4 Crisis Support	–	–	–	–	–
HSF6	–	–	–	–	–
Melksham Food Bank	–	5,721	(10,930)	5,209	–
Office of Product Safety and Standards	–	–	–	–	–
Resettlement	–	16,333	(16,427)	94	–
Wiltshire Carers Together	–	45,000	(46,209)	1,209	–
EFCS	–	49,476	(49,477)	1	–
HSF7	–	30,000	(30,000)	–	–
Health Inequaity	–	22,674	(26,480)	3,806	–
Future steps	–	20,000	(24,349)	4,349	–
Selwood Digital Switch over	–	10,000	(10,000)	–	–
	--------	---------	---------	--------	--------
	20,382	959,069	(978,002)	31,896	33,345
	--------	---------	---------	--------	--------

	At 1 April 2024	Income	Expenditure	Transfers	At 31 March 2025
	£	£	£	£	£
Pension Wise	–	291,306	(291,435)	128	(1)
Wiltshire Money	6,986	30,495	(23,238)	–	14,243
MacMillan Cancer Support	–	58,319	(65,339)	7,020	–
Wiltshire Council Carers	–	60,210	(65,963)	5,753	–
MS Society	–	4,500	(6,050)	1,550	–
Malmesbury Food Bank	–	31,061	(33,543)	2,482	–
MAPS	–	67,598	(67,634)	36	–
Multiply	8,287	87,632	(96,228)	309	–
Salisbury Food bank	–	47,043	(48,003)	960	–
Surviving winter	14,697	32,962	(48,006)	389	42
National Lottery	–	93,625	(92,887)	–	738

HSF4	7,720	35,000	(38,589)	1,229	5,360
Devizes Foodbank	–	23,613	(30,840)	7,227	–
Debt Modernisation	–	13,852	(13,878)	26	–
HSF4 Crisis Support	–	40,000	(40,010)	10	–
HSF6	–	50,000	(50,000)	–	–
Melksham Food Bank	–	6,443	(6,447)	4	–
Office of Product Safety and Standards	–	9,084	(9,411)	327	–
Resettlement	–	45,652	(45,701)	49	–
Wiltshire Carers Together	–	28,045	(32,452)	4,407	–
EFCS	–	–	–	–	–
HSF7	–	–	–	–	–
Health Inequaity	–	–	–	–	–
Future steps	–	–	–	–	–
Selwood Digital Switch over	–	–	–	–	–
	--------	------------	------------	--------	--------
	37,690	1,056,440	(1,105,654)	31,906	20,382
	--------	------------	------------	--------	--------

23. Analysis of net assets between funds

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Tangible fixed assets	155,898	–	155,898
Current assets	264,456	169,488	433,944
Creditors less than 1 year	(51,833)	(136,143)	(187,976)
Creditors greater than 1 year	(50,108)	–	(50,108)
Provisions	–	–	–
	---------	---------	---------
Net assets	318,413	33,345	351,758
	---------	---------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Tangible fixed assets	161,035	–	161,035
Current assets	381,311	44,968	426,279
Creditors less than 1 year	(63,135)	(24,586)	(87,721)
Creditors greater than 1 year	(54,833)	–	(54,833)
Provisions	(49,000)	–	(49,000)
	---------	--------	---------
Net assets	375,378	20,382	395,760
	---------	--------	---------

24. Analysis of changes in net debt

	At 1 Apr 2025	Cash flows	At 31 Mar 2026
	£	£	£
Cash at bank and in hand	308,822	(47,439)	261,383
Debt due within one year	(4,745)	–	(4,745)
Debt due after one year	(54,833)	4,725	(50,108)
	---------	--------	---------
	249,244	( 42,714)	206,530
	---------	--------	---------

25. Post balance sheet events

Subsequent to the year-end, in June 2026, the charity ceased operational use of its freehold property. The property was subsequently sold in September 2026 for a gross consideration of £135,000. This post-balance sheet event is non-adjusting, and the property continues to be carried at its year-end valuation of £150,795 in these financial statements. The resulting loss on disposal will be recognized in the subsequent financial period.