The trustees present their 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 and 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)” (as amended for accounting periods commencing from 1 January 2019)
Chair's Report
Citizens Advice Wirral (operating name for Wirral Citizens Advice Bureau Limited) organisation continued to provide high-quality advice and social prescribing services, supporting over 120,236 individuals throughout the year.
Throughout the year, demand for our services remained high, reflecting the ongoing financial pressures experienced by local residents. We successfully renewed most of our existing contracts and secured new income streams, enabling us to enhance our support and help people navigate the challenges and crises they face. Our support enabled many clients to experience improvements in their mental and physical health, as well as greater financial stability, benefiting both them and their families.
Key achievements included expanding outreach in Wirral’s most deprived areas, hosting a stakeholder partnership event, having our Flourish Wellbeing Hub shortlisted for an HSJ award, and supporting more clients through both digital and face-to-face services. We continued to support vulnerable and underrepresented groups through strengthened partnerships, expanding our social prescribing services to reach most of Wirral, including a new partnership with Healthier South Primary Care Network and through the expansion of our Specialist debt services through the GMMAP partnership.
We continued to work with a range of partners, including Age UK Wirral, Liverpool and Sefton, Involve NW, Wirral Mencap, Wirral Change, Wirral MIND, Change, Grow, Live, Wirral Council, Cheshire and Mersey NHS, Arrowe Park Hospital, Wirral Foodbank, Cheshire and Wirral Partnership, Macmillan, the Fuelbank Foundation, Energy Projects Plus, the Women’s Organisation, Beacon Counselling Trust, Foundation Years Trust and the other Cheshire and Merseyside Citizens Advice local organisations. We wouldn’t have been able to provide our services without our key funders: Wirral Council, NHS Cheshire and Mersey, Macmillan, DWP (via National Citizens Advice), CWP, Wirral Foodbank, Scottish Power Energy Networks, Wirral Hospice St John, Healthier West Wirral, Healthier South, Moreton and Meols Primary Care Network, North Coast Alliance, Wallasey Wellbeing and Arno Primary Care Alliance, Wirral Community Health and Care Trust, Liverpool City Region Combined Authority (via the Women’s Organisation), Money and Pensions service (via Citizens Advice Knowsley, as part of the GMMAP partnership) and GambleAware. I would like to thank all our funders for their continued support over the past year.
Our staff and volunteers consistently go above and beyond to support our clients and deliver high-quality services, and the Board of Trustees sincerely thanks them for their dedication and hard work. I would also like to thank the Board of Trustees for their professionalism and commitment in making a very effective board.
Karl Greaney, Chair of the Board of Trustees
For more information about our services, please go to www.citizensadvicewirral.org.uk
The Charity’s objects are 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 in the Wirral and surrounding areas.
The charity aims to provide free, independent, confidential and impartial advice and social prescribing services. We value diversity, promote equity and challenge discrimination.
The organisation is overseen by a Board of Directors who work on a voluntary basis. The Board is internally identified as the Trustee Board. The Trustee Board exercises overall responsibility for the strategic direction, organisational policy and planning, finance and decision making. The operational management of the charity is undertaken by the Chief Executive Officer and the Management Team
Accounts are updated by the Office Manager and are then collated by the Finance Officer. The Treasurer and Chief Executive Officer are responsible for monitoring the work and ensuring that internal procedures are adhered to. During 2025/26, accounts were presented on a monthly basis and reported to the Board every other month. Citizens Advice Wirral operates formal control systems that were reviewed during the financial year.
Aim
Provides free, independent, confidential and impartial advice and social prescribing services. We value diversity, promote equity and challenge discrimination
Vision
A fairer society where people understand and exercise their rights and live better lives.
Values
Our values shape how we as an organisation operate, how we are managed, how we make decisions and how our people perform. These values apply to all areas of our advice giving, research and campaign work, how we challenge discrimination and champion equality but also how we work with each other across all roles.
Open and honest
Professional
Empowering
Non-judgmental
Approachable
Activities, Achievements and Performance
Working to achieve our objectives we have delivered 18 services in 2025/26 Our services deliver free, confidential, impartial advice and social prescribing, helping our clients find a way forward with whatever problems they are facing.
The Ask Us Wirral Service (Information and Advice contract)
Funded by Wirral Borough Council and Wirral Integrated Care Board.
The service provides information and advice by email, by phone, by video and in person. It is delivered in partnership with Age UK Wirral, Liverpool and Sefton, Wirral Change, Involve NW, Wirral Mencap and Wirral MIND. Clients contact the service by phone, email or through a partner referral. The client is then assessed and immediately provided with information and emergencies dealt with. If further advice or specialist advice such as benefits, housing or debt is needed then an appointment is booked for them. We provide intensive support to those people who need it, including people who have a mental health issue, adults with learning disabilities, older people and people for whom English isn’t their first language. This year the service included a new Housing Caseworker and support for families with children up to the age of 19.
Appointments are available by phone or in person at a variety of outreach locations.
During 2025/26, we provided 105,005 people with information and advice under this contract.
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Wirral Foodbank Plus Project
Wirral Foodbank Plus project funded by Wirral Foodbank. This project helps people with the issues they face that lead them to need an emergency food parcel. The project helps clients to resolve practical issues and maximise their income, reduce their debts, and solve housing problems and other issues. During 2025/26 2,594 people were supported.
Social Prescribing for Six Primary Care Networks
The project’s clients are patients from GP surgeries in the Primary Care Networks and it supports them to create a personal action plan that helps them overcome practical issues and improve their wellbeing.
For Healthier West Wirral PCN we supported 1,545 patients, for Moreton and Meols PCN we supported 861 patients, for Arno PCN we supported 688 patients, for North Coast Alliance PCN we supported 567 patients and for Wallasey Wellbeing PCN supported 861 patients.
During the year, we took over the management of the Healthier South Social Prescribers who supported 598 patients.
Social Prescribing for Cheshire and Wirral Partnership (CWP)
Funded by CWP.
The project’s clients are secondary mental health patients from CWP and it supports them to create a personal action plan that helps them overcome practical issues and improve their wellbeing. The project supported 164 clients.
Help to Claim
Help to Claim service is funded by the Department for Work and Pensions through Citizens Advice nationally. The service supports clients who are applying for Universal Credit. We support clients through the application process, but also help them with any issues they may face up to their first payment such as access to food and fuel, budgeting and dealing with debts. We also support clients who are moving from legacy benefits such as Employment and Support Allowance to Universal credit. The project supported 3,189 clients.
Wirral St John's Hospice
This project was funded by Wirral St John's Hospice.
The project supports people receiving care at the Hospice by providing advice on issues they are facing, mainly benefits advice. The project supported 159 people.
Mind and Money financial capability project
This project is funded by the UK Shared Prosperity Fund (via The Women’s Organisation) Henry Smith Charity and supports clients to become more financially resilient.The project supported 76 people.
DATRIG (was SSMTR) advice and social prescribing project
This project is funded by Wirral Council and supported vulnerable clients with a drug or alcohol addictions. We provide advice and social prescribing to 1,187 clients
Aftercare project
The project is funded by GambleAware and supported people who have recovered from harmful gambling and their family and friends. The project supported 188 people.
Macmillan financial advice project
The project is funded by Macmillian and provide advice to support people with a cancer diagnosis with
financial advice - this includes an outreach advice surgery at Arrowe Park hospital. The project supported 636 clients.
SPEN advice project
The project is funded by Scottish Power Energy Network and provides energy, income maximisation and debt advice to SPEN customers. The project started in September 2024 supported 1,298 clients.
Help through hardship
This project is funded by Minds and provides advice to people with a mental health condition and with money issues. The project supported 93 clients.
Organisation
During the year, we were open to the public for 19,065 hours.
52 volunteers have given 10,637 hours of their time towards helping people with their advice issues.
During the year, the Board of trustees welcomed two new trustees - Anel-Mari Perold (Anel-Mari Evans) and Parker Chung (Yan Nung Chung). One trustee left due to their term ending - Tony Ellis and one started and left due to personal reasons - Elaine Holmes.
The Board supported the management team in taking action to ensure contracts were delivered and funding secures. We secured additional funding from Wirral Council for the Ask Us Wirral service and DATRIG advice service. We also secure funding from Macmillan, Wirral Foodbank, and Wirral Hospice St John to provide more advice. We secured funding from DWP via Citizens Advice to expand delivery of the Help to Claim service. Funding has also secured from CWP, Wallasey Wellbeing Primary Care Network and Moreton and Meols, Healthier West Wirral PCN, North Coast Alliance PCN, Arno PCN, Healthier South PCN to deliver social prescribing services. Extra funding has also secured from GambleAware to extend the aftercare advice and social prescribing project.
We raised funds to complement the services we deliver which, with donations from clients, staff and volunteers and the community, totalled £8,747.
As at 31st March 2026 the charity’s funds were; restricted funds balance of £nil (2025: £nil), unrestricted funds £696,673 (2025: £746,641) and designated funds of £380,000 (2025: £80,000). The statement of financial activities shows an overall surplus for the period of £250,032 compared with a surplus of £76,254 in 2025.
Total income for the year was £3,199,740 (2025: £2,871,574). Our main funder was Wirral Council and NHS Cheshire and Mersey proving £1,613,264 (2025: £1,599,195). These funds form the basis of the generalist and specialist services offered to the client group
The second main group of funders of the organisation were the six Primary Care Networks which provided total fund of the year of £518,026 (2025: £543,357) to fund Social Prescribing Link workers.
The third largest income source was for the Help to Claim programme of £245,597 (2025: £198,716), funded by the Department of Work and Pensions
The fourth largest income source was for the Wirral Foodbank Plus Project of £137,619 (2025: £134,241), funded by Wirral Foodbank.
A requirement of Wirral Citizens Advice Bureau Limited is to endeavour to maintain sufficient financial reserves in each financial year to meet any reasonable foreseeable contingency. The board believes that there is a strong business case to set aside an amount in its reserves to ensure that it can meet all winding up costs in the event that the organisation was required to close and this is also a requirement of the Charity Commission.
The last financial year saw the charity record an increase to reserves. We review our Reserves Policy on an annual basis and recognise the need to continue to maintain reserves to meet our legal liabilities under the leases for the premises, from which we deliver our services.
In reviewing the potential costs that could arise should a significant reduction in income be incurred the Trustees have determined that ‘free’ reserves should be maintained. Ideally the board would like to be able to call on between 3 and 6 months' normal operating expenditure in the event of the organisation losing their largest contracts. Under its Articles of Association, the organisation has the power to invest monies not immediately required in or upon such investments or other assets as the Trustee Board shall in its discretion think fit and subject nevertheless to such conditions and consents as may be imposed or required by law.
Of the total unrestricted funds held at the year-end of £696,673, which excludes the designated fund, free reserves amounted to £287,276. Free reserves are calculated based on the freely expendable funds of the charity less three months average operating costs. The trustees are satisfied that the free reserves at 31 March 2026 are sufficient to cover the charity's reserves target.
Designated funds amounting to £380,000 have been set aside as at 31 March 2026 towards building maintenance and relocation costs and withdrawal from the TPT pension to be changed to Designated funds amounting to £380,000 have been set aside as at 31 March 2026 towards building maintenance costs and relocation costs (£30,000), withdrawal from the TPT Pension (£50,000) and outreach projects costs (£300,000).
Risks
Citizens Advice Wirral has a risk register which is continuously reviewed and monitored by the Chief Executive Officer and the Trustee Board. The Trustees recognise that any major risks to which the charity is exposed need to be reviewed and systems or action plans put in place to manage those risks.
Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.
Structure, Governance and Management Governing document
Wirral Citizens Advice Bureau Ltd is a registered charity and company limited by guarantee. The charity is also known and referred to as Citizens Advice Wirral. The charitable company is governed by its Memorandum and Articles of Association, as amended by special resolutions dated 3rd July 2007 and 2nd April 2013 and 6th September 2016 and 28th September 2022. The company has no share capital, being a company limited by guarantee. Under clause 5 of its Memorandum of Association the liability of the members is limited to £10 in the event of it being wound up.
The Trustees adopted a Memorandum of Understanding which is supplemental to the provisions of the Memorandum and Articles of Association. This provides for the planned retirement of Trustees, by limiting the maximum number of three-year terms of office to 2. The Chair, Vice-Chair and Treasurer, may all serve for a maximum of 6 years in addition to the 2 three-year terms as a Trustee. This model takes into account the need for progressive refreshing of the Board, however on occasion trustees may be asked to serve for more than 6 years (or 9 years if they were a Chair, Vice-Chair or Treasurer) to ensure stability and continuity of the Board. Their re-appointment is subject to rigorous review and approval by the Board.
The Board reviews and evaluates its performance, by carrying out a comprehensive appraisal which includes individual interviews with all Board members and the Chief Executive, and then the Chair of the Trustees prepares a report for consideration by the Board.
The Board has a Finance sub-committee that meets quarterly which the CEO, Chair, Vice-Chair and Treasurer attends.
The trustees, who are also the directors for the purpose of company law, and who served during the year were:
Recruitment and Appointment of Trustees
Trustees, who are also Directors of the Company, are appointed from the local community and the appointments are sanctioned by the whole Board. A trustee selection team vets applications and interviews candidates, before recommending appointments to the Board. A separate process agreed by the Board is followed for the election of the Chair, Vice-chair and Treasurer. No other persons or bodies external to the charity were entitled to appoint persons to the Trustee Board.
It is the Chair's responsibility to ensure that all trustees understand their role and responsibilities.
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £10 in the event of a winding up.
If a new trustee is a nominated representative of another organisation, the Chair will ensure that the trustee understands that they must act solely in the best interests of the Wirral Citizens Advice Bureau and that they, not the organisation they are representing, are liable for board decisions.
Organisational Structure
Wirral Citizens Advice Bureau Limited is governed by a Trustee Board which:
sets the policy of the charity;
determines corporate strategy;
sets key strategic objectives and
makes major decisions about the use of finances.
The Trustees have ultimate responsibility for the conduct of Wirral Citizens Advice Bureau Limited and for ensuring that the charity satisfies its legal and contractual obligations. Trustees meet quarterly and delegate the day-to-day operation of the organisation to the Chief Executive Officer and the Management team. The Trustee Board is independent from management. A register of members is maintained at the registered office, and is available to the public.
The Board has a Finance sub-committee that meet quarterly which the CEO, Chair, Vice-Chair and Treasurer attends.
Induction of Trustees
Citizens Advice membership requirements specify that all members of the trustee board should be inducted and trained in a timely fashion, and understand their responsibilities. Citizens Advice provides induction materials for new trustees, as well as skills analysis tests for trustees to identify any personal training needs. All trustees have access to the Trustee Board information drive which brings together policies, guidance, tools and standard documents for their use.
Related Parties
The charity is a member of Citizens Advice, the operating name of the National Association of Citizens Advice Bureaux, which provides a framework for standards of advice and casework management as well as monitoring progress against these standards. Strategic and operational policies are independently determined by the Trustee Board of Wirral Citizens Advice Bureau Limited in order to fulfil its charitable objectives and comply with the national membership requirements.
The charity also cooperates and liaises with a number of other advisory services, local charities and statutory services on behalf of clients. Where one of the Trustees holds the position of Trustee/Director of another charity, provided there is no conflict of interest, they may be involved in discussions regarding that other charity but not in the ultimate decision-making process.
Pay policy
Pay is reviewed on an annual basis by the remuneration panel to ensure grades align to comparative roles across the Community and Voluntary Sector. The panel consists of the Chair, Vice-chair, Treasurer, Trustee HR Lead, Chief Executive Officer and the Staff representative. The Chief Executive Officer and Staff Representative absent themselves during meetings when their own position is being discussed. The proposals of the pay panel are then submitted to the Board for consideration and approval.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of Wirral Citizens Advice Bureau Limited 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 Wirral Citizens Advice Bureau Limited (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 the notes to the financial statements, 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 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, except to the extent otherwise explicitly stated in our report, 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.
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 directors' report included within 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 trustees' report and from the requirement to prepare a strategic report.
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
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
we identified the laws and regulations applicable to the company through discussions with directors and other management;
we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment and health and safety legislation;
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
performed analytical procedures to identify any unusual or unexpected relationships;
tested journal entries to identify unusual transactions;
assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
agreeing financial statement disclosures to underlying supporting of documentation;
reading the minutes of meetings of those charged with governance; and
enquiring management as to actual and potential litigation and claims.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also 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.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
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 charitable company'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 charitable company's members those matters we are required to state to them in an auditors' 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 charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
Wirral Citizens Advice Bureau Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Haymarket Court, Conway Street, Birkenhead, CH41 5HS.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association , 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 accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purpose and uses of the designated funds are set out in the notes to the accounts.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Grants made to finance the activities of the bureau are credited to the statement of the financial activity in the period to which they relate.
Grants received in advance of the period in which the funder requires the expenditure to be applied will be reflected in deferred income within the balance sheet.
Investment income, donations and legacies are included in the statement of the financial activity on receipt.
The charity receives help and support in the form of voluntary assistance in advising the public. This help and support is not included in the financial statements.
All expenditure is accounted for on an accruals basis. All expenditure directly related to the provision of advice services is included within charitable expenditure. Other costs incurred have been allocated between charitable activities, support costs and governance costs as appropriate
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Items are capitalised if their value is over £2,000.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
Provisions are recognised when the charity has a legal or constructive present obligation as a result of a past event, it is probable that the charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises.
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.
Taxation
The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. Recovery is made of tax deducted from qualifying income and from receipts under Gift Aid.
The charity is also able to partially recover Value Added Tax. Expenditure that is not recoverable by the charity is recorded in the accounts inclusive of VAT.
Pension
The charity operates a defined contribution group personal pension plan for its employees. Payments are charged to the statement of financial activity in the period in which they are incurred.
The charity contributes to The Pensions Trust SCVO Final Salary Pension Scheme (the "Scheme") in respect of the former employees of Wallasey Citizens Advice Bureau. The Scheme is a multi employer defined benefit scheme. The Scheme is funded and is contracted out of the state scheme. This Scheme closed on 31 March 2010 but the charity makes deficit contributions.
From 1 November 2014 the organisation's work place pension scheme is provided by NEST.
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.
The following where considered to be critical accounting estimates that have been applied during the preparation of these financial statements:
Deferred income
Any contract income received is time apportioned according to the length of the contract.
Defined benefit pension provision
The provision is accounted for as defined contribution scheme as sufficient info has not been made available by the scheme actuary to account for as a defined benefit scheme in full. The provision is calculated as the total net deficit payments due, in accordance with the payment schedules provided by the scheme and discounted to the net present value, where material.
Social Prescribing Scheme
Advice & Casework
Primary Care Network
Social Prescribing Scheme
Advice & Casework
Primary Care Network
Social Prescribing Scheme
Advice & Casework
Primary Care Network
Social Prescribing Scheme
Advice & Casework
Primary Care Network
Office expenses
Staff and volunteer costs
Partner payments
Publicity & promotion
Sundry expenses
Indirect central costs are calculated on the amount of resource given to each project using the percentage staff and volunteer time per project ratio(calculated on the salaries allocation).
None of the trustees (or any persons connected with them) received any remuneration during the year. No trustees were reimbursed for travel expenses during the year. (2025: no remuneration and two trustees were reimbursed for travel expenses of £141).
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Deferred income is included in the financial statements as follows:
The clawback provision represents the amounts repayable to funders.
During the year, the charity made the decision to exit its participation in the pension scheme operated by The Pensions Trust (TPT). The financial impact of the exit, including any potential settlement costs or changes in future contribution obligations, will be recognised in the financial statements of the period in which the exit occurs. The trustees have designated £50,000 towards the withdrawal of the scheme as shown in note 23 of the accounts.
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.
The company participates in the scheme, a multi-employer scheme which provides benefits to some 77 non-associated employers. The scheme is a defined benefit scheme in the UK. It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.
The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out the framework for funding defined benefit occupational pension schemes in the UK.
The scheme is classified as a 'last-man standing arrangement'. Therefore the company is potentially liable for other participating employers' obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.
A full actuarial valuation for the scheme was carried out with an effective date of 30 September 2023. This actuarial valuation was certified on 27 June 2024 and showed assets of £86.2m, liabilities of £88.2m and a deficit of £2.0m. From 1 June 2024 the majority of employers no longer pay deficit contributions.
Some employers have agreed concessions (both past and present) with the Trustee and have contributions up to 28 February 2034.
Note that the scheme’s previous valuation was carried out with an effective date of 30 September 2020. This valuation showed assets of £153.3m, liabilities of £160.0m and a deficit of £6.7m. To eliminate this funding shortfall, the Trustee asked the participating employers to pay additional contributions to the scheme as follows:
Deficit contributions
From 1 April 2022 to 31 May 2024: | £1,473,969 per annum (payable monthly and increasing by 3% each on 1st April) |
The recovery plan contributions are allocated to each participating employer in line with their estimated share of the scheme liabilities.
Where the scheme is in deficit and where the company has agreed to a deficit funding arrangement the company recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is recognised as a finance cost.
At the 31 March 2026 the remaining balance payable to the scheme in respect of agreed deficit payments was £Nil (2025: £Nil). This has been recognised as a provision in the charity's balance sheet.
Full details of the charity's share of the scheme deficit are shown below:PRESENT VALUES OF PROVISION
RECONCILIATION OF OPENING AND CLOSING PROVISIONS
| Period Ending 31 March 2026 (£s) | Period Ending 31 March 2025 (£s) |
Provision at start of period | - | 728 |
Unwinding of the discount factor (interest expense) | - | 1 |
Deficit contribution paid | - | (729) |
Remeasurements - impact of any change in assumptions | - | - |
Remeasurements - amendments to the contribution schedule | - | - |
Provision at end of period | - | - |
INCOME AND EXPENDITURE IMPACT
| Period Ending 31 March 2026 (£s) | Period Ending 31 March 2025 (£s) |
Interest expense | - | 1 |
Remeasurements – impact of any change in assumptions | - | - |
Remeasurements – amendments to the contribution schedule | - | - |
Contributions paid in respect of future service* | * | * |
Costs recognised in income and expenditure account | * | * |
*includes defined contribution schemes and future service contributions (i.e. excluding any deficit reduction payments) to defined benefit schemes which are treated as defined contribution schemes. To be completed by the company.
ASSUMPTIONS
| 31 March 2026 % per annum | 31 March 2025 % per annum | 31 March 2024 % per annum |
Rate of discount | 5.14 | 4.98 | 4.90 |
The discount rates shown above are the equivalent single discount rates which, when used to discount the future recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to discount the same recovery plan contributions.
The following schedule details the deficit contributions agreed between the company and the scheme at each year end period:
DEFICIT CONTRIBUTIONS SCHEDULE
Year ending | 31 March 2026 (£s) | 31 March 2025 (£s) | 31 March 2024 (£s) |
Year 1 | - | - | 729 |
Year 2 | - | - | - |
Year 3 | - | - | - |
Year 4 | - | - | - |
Year 5 | - | - | - |
Year 6 | - | - | - |
Year 7 | - | - | - |
Year 8 | - | - | - |
Year 9 | - | - | - |
Year 10 | - | - | - |
Year 11 | - | - | - |
Year 12 | - | - | - |
Year 13 | - | - | - |
Year 14 | - | - | - |
Year 15 | - | - | - |
Year 16 | - | - | - |
Year 17 | - | - | - |
Year 18 | - | - | - |
Year 19 | - | - | - |
Year 20 | - | - | - |
The company must recognise a liability measured as the present value of the contributions payable that arise from the deficit recovery agreement and the resulting expense in the income and expenditure account i.e. the unwinding of the discount rate as a finance cost in the period in which it arises.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Income
Expenditure
Income
Expenditure
Ministry of Justice - Funding received from the Ministry of Justice to support the delivery of the Social Prescribing Hub at Victoria Central Hospital.
Mind and Money financial capability project - Funding supports clients to become more financially resilient.
Aftercare project - Funding received by GambleAware to support people who have recovered from harmful gambling.
Help to claim - Funding received from DWP via Citizens Advice to support people in Wirral to make Universal Credit Claims.
Primary Care Network - funded Social Prescribing Link Workers in Primary Care networks, working with GP patients to write an action plan to address social (non medical) issues as a result of isolation, loneliness or poor health and wellbeing.
Macmillan Cancer Support - The Macmillian Advice project delivers advice to anyone in Wirral who has a cancer diagnosis. The advisers provide financial advice and supports clients to access other support for wider issues such as housing and relationship issues. It is funded by the national charity Macmillian.
Greater Merseyside Money Advice Partnership - Delivering debt advice to the Greater Merseyside region.
The Charity supports any shortfall of funding on these programmes from reserves to ensure continuity of service.
Designated funds amounting to £380,000 have been set aside as at 31 March 2026 towards building maintenance costs and relocation costs (£30,000), withdrawal from the TPT Pension (£50,000) and outreach projects costs (£300,000).
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:
The remuneration of key management personnel is as follows.
No guarantees have been given or received.
The charity had no material debt during the year.
Wirral Citizens Advice Bureau Limited is incorporated under the Companies Act as a company limited by guarantee. The liability of the members is limited to £10.