REGISTERED COMPANY NUMBER: 03828857 (England and Wales)

REGISTERED CHARITY NUMBER: 1086003

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Benefit Advice Shop

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

Notes to the Financial Statements

7

to

16

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Benefit Advice Shop was set up in 1988 by the community in response to a need within the community due to the constant change and increase of need for the Welfare Benefit system. The main aim of the Benefit Advice Shop is to ensure that no person loses out financially due to a lack of information about or understanding of the Welfare Benefit System and Social Security Law by providing free, independent, professional advice and assistance.

The organisation aims to alleviate poverty and reduce social exclusion through maximization of income. The basic philosophy of the Benefit Advice Shop is that everybody is entitled to free, professional, information, advice and guidance on the Welfare Benefit System and that such a service is vital to ensure that the general public is properly informed and assisted with their legal entitlements. We aim to ensure that our services are accessible to all people regardless of location, age, disability, gender, race, sexual orientation and religion or belief.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Throughout 2024/2025 the Benefit Advice Shop has continued to serve the communities of Denbighshire, Conwy and Flintshire to a high standard and have seen people accessing the service from all over the country. The service continues to see an increase in demand from the general public and other organisations needing Welfare Benefit and Social Security Law specialist advice, assistance and support.

The Benefit Advice Shop offers a service of advice and assistance through the main office in Rhyl and in the established weekly outreaches in Prestatyn and Colwyn Bay. The organisation provides a face-to-face service appointment service, a drop-in service, a telephone service and can assist through email and Zoom. The organisation provides a home and hospital visiting service to people unable to attend the office or outreaches due to illness, disability or caring responsibilities.

The organisation assists people with benefit entitlement advice, better off calculations, making benefit claims for all means and non means tested benefits and complete lengthy disability forms. The service advises and assists with benefit premiums and passported benefits and can assist with DWP energy schemes and blue badge applications.

The organisation challenges negative decisions, overpayments, sanctions, mis-advice and underpayments. The organisation will represent clients at Social Security Appeal Tribunals and can challenge a negative decision in the Upper Tribunal. The Benefit Advice Shop continues to be the main organisation in North Wales who will represent at a hearing.

The organisation is finding the cost-of-living crisis continues to have a great impact on the community and the numbers of service users struggling to meet their basic needs continues to increase.

In order to properly assist clients, it is vital that the Benefit Advice Shop maintains a good professional relationship with other agencies in the area such as Foodbanks and independent money advice centres. The Benefit Advice Shop believes in strong networking and works alongside and take referrals from other organisations both locally and nationally. The organisation is committed to continuing to forge strong links with other organisations and groups in the community. However, the demand on the service and the restricted resources available mean that it is not always possible to increase output in all areas of service provision. The Benefit Advice Shop continues to face a serious threat to its current level of provision will cutbacks to its funding. Whilst the organisation is working hard to try and replace this funding it is funding it difficult.

The organisation has continued to recruit volunteers for the office and for the Board of Trustees. Throughout the year the staff and volunteers have continued to work effectively for the community and have assisted people to maximise their income who in turn circulate back money into the local economy supporting their local retail and leisure facilities.

In 2024/2025 the staff and volunteers of the Benefit Advice Shop engaged with 3,675 people and made confirmed income gains of £6,625,621.90.The income gain is what the client will receive from the whole benefit award we have helped them to apply for or challenge and includes the length of the award. The figure includes any passported benefits and premiums that the client is awarded from getting them the original benefit but only if we know what they have received the passported benefit or premium.

FINANCIAL REVIEW

Reserves policy

The Benefit Advice Shop has a policy of retaining reserves in order to maintain its services to the communities in North Wales whilst searching for grants and future donations for future periods.

FURTHER FINANCIAL REVIEW DETAILS

In 2024/2025 we received £6,000 from Abergele Community Action; £10,000 from Rhyl Flats Community Fund; £2,500 from Prestatyn Town Council; £1,000 from Abergele Town Council; £13,250 from Independent Age; £6,638 from Colwyn Bay Town Council; £20,000 from the Postcode Community Fund: Awards for All; £14,560 from Rhyl Town Council; £5,000 from the Irish Emigrant Support Programme; £4,000 from the Albert Hunt Trust; £4,250 from Prestatyn and Meliden Foodbank; £5,000 from Community Foundation Wales; £13,634 from Gwynt Y Mor; £10,000 from North Hoyle Community Fund; £500 from Holywell Town Council; £1,000 from Conwy Town Council.

The Benefit Advice Shop would like to thank the Rhyl Town Council Mayor for a charitable donation and would like to thank the service users who kindly donated money towards our work in the community.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Type of governing document: Memorandum and Articles of Association

How the Charity is constituted: Company Limited by Guarantee

Trustee selection methods: Elected at General Meeting

Recruitment and appointment of new trustees

The Trustees are appointed at the Annual General Meeting of the Benefit Advice Shop by the members present but can also be appointed during the year at the discretion of the Board of Trustees.

Organisational structure

The Board of Trustees meets monthly and delegates the daily decisions to the Manager. Assessments and reviews of the achievements and objectives are constantly performed by the Manager and the results are forwarded to the Trustees.

The daily management of the Benefit Advice Shop has been delegated by the Trustees to Michelle Thomas.

Induction and training of new trustees

The induction and training is carried out with regard to the policies and procedures agreed by the Board of Trustees.

Risk management

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Additional Governance issues

The Benefit Advice Shop has a range of Policies and Procedures in place, including an Independence and Impartiality Policy and an Equality and Diversity Policy. The organisation will provide advice and assistance to any person who contacts them and places no geographical restrictions on its service provision, although this is coming under increasing pressure due to funding restrictions.

In order to properly assist clients, it is vital that the Benefit Advice Shop maintains a good professional relationship with other agencies in the area such as Foodbanks, independence money advice centres, The Red Cross, MIND, Hafod, NACRO, housing associations and various community based and anti-poverty groups. The signposting system in operation between local agencies and multi-agency take-up campaigns are two examples of local groups working constructively together to address the many difficulties faced by clients and to ensure the provision of high quality, comprehensive, accessible advice and assistance.

The company does not distribute any monies to the trustees, who are all unpaid volunteers. Any surplus made from the accounts is retained within the reserves of the company.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03828857 (England and Wales)

Registered Charity number

1086003

Registered office

19 Bedford Street

Rhyl

Denbighshire

LL18 1SY

Trustees

Mrs M G Roberts

Miss M A Jones

Mrs C Holliday

Mr J A Ball

Mr R L Thomas (appointed 29/7/24)

Mr M I Shipley

Mr R Kendrick (appointed 4/11/24)

Company Secretary

Mrs M G Roberts

Independent Examiner

Salisbury & Company

Chartered Accountants

Irish Square

Upper Denbigh Road

St Asaph

Denbighshire

LL17 0RN

OTHER OPTIONAL INFORMATION

The Benefit Advice Shop would like to thank all the organisations and individuals who have provided funding, one-off grants or given a donation. The organisation would also like to thank everyone involved for their continued support. Finally, it is appropriate to thank both the paid and unpaid staff for the last twelve months. The service provided by unpaid volunteers increases the level of service that can be provided to the public, without the assistance of the volunteers of the Benefit Advice Shop the paid members of staff would be unable to provide the same level of service.

Approved by order of the board of trustees on 17 November 2025 and signed on its behalf by:

Miss M A Jones - Trustee

Independent examiner's report to the trustees of Benefit Advice Shop ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Aled Roberts

Salisbury & Company

Chartered Accountants

Irish Square

Upper Denbigh Road

St Asaph

Denbighshire

LL17 0RN

Date: .............................................

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

28,768

101,819

130,587

152,718

Investment income

3

191

1

192

163

Total

28,959

101,820

130,779

152,881

EXPENDITURE ON

Charitable activities

Operating costs

16,079

102,123

118,202

106,327

NET INCOME/(EXPENDITURE)

12,880

(303

)

12,577

46,554

RECONCILIATION OF FUNDS

Total funds brought forward

58,966

50,905

109,871

63,317

TOTAL FUNDS CARRIED FORWARD

71,846

50,602

122,448

109,871

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

8

7,155

476

7,631

9,321

CURRENT ASSETS

Debtors

9

2,565

-

2,565

1,929

Cash at bank and in hand

64,749

51,376

116,125

101,408

67,314

51,376

118,690

103,337

CREDITORS

Amounts falling due within one year

10

(2,623

)

(1,250

)

(3,873

)

(2,787

)

NET CURRENT ASSETS

64,691

50,126

114,817

100,550

TOTAL ASSETS LESS CURRENT LIABILITIES

71,846

50,602

122,448

109,871

NET ASSETS

71,846

50,602

122,448

109,871

FUNDS

11

Unrestricted funds

71,846

58,966

Restricted funds

50,602

50,905

TOTAL FUNDS

122,448

109,871

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 17 November 2025 and were signed on its behalf by:

Miss M A Jones - Trustee

Mr J A Ball - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	DONATIONS AND LEGACIES

2025

2024

£

£

Donations

940

200

Grants

129,647

152,518

130,587

152,718

Grants received, included in the above, are as follows:

2025

2024

£

£

Rhyl Town Council

14,560

14,001

Colwyn Bay Town Council

6,638

6,638

Conwy Town Council

1,000

500

Abergele Town Council

1,000

500

Oakdale Trust

-

1,000

Government of Ireland; Emigrant Support Programme

4,375

5,000

Prestatyn Town Council

2,500

2,000

Gwynt Y Mor

10,226

22,842

Prestatyn & Meliden Partnership

4,250

5,000

Allen Lane Foundation

5,000

-

Conwy Rhyl Flats

-

10,000

Rhyl Flats Community Fund

10,000

-

Postcode Community Trust

20,000

20,000

Swayne Johnson

7,940

3,675

Rhyl Coastal Communities Partnership

-

5,616

Community Fund

2,917

5,000

Age Independant

13,250

13,250

Abergele District Foodbank

6,000

6,000

Conwy Voluntary Sector Key Fund

-

23,000

Albert Hunt Trust

4,000

-

North Hoyle Community Fund

10,000

-

Holywell Town Council

500

-

Other grants

5,491

8,496

129,647

152,518

3.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

192

163

4.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Depreciation - owned assets

2,170

2,664

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

6.	STAFF COSTS

The average monthly number of employees during the year was as follows:

2025

2024

Charity activities

5

4

Other

1

1

6

5

No employees received emoluments in excess of £60,000.

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

31,525

121,193

152,718

Investment income

163

-

163

Total

31,688

121,193

152,881

EXPENDITURE ON

Charitable activities

Operating costs

13,599

92,728

106,327

NET INCOME

18,089

28,465

46,554

Transfers between funds

32,692

(32,692

)

-

Net movement in funds

50,781

(4,227

)

46,554

RECONCILIATION OF FUNDS

Total funds brought forward

8,185

55,132

63,317

TOTAL FUNDS CARRIED FORWARD

58,966

50,905

109,871

8.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

32,327

22,131

54,458

Additions

-

480

480

At 31 March 2025

32,327

22,611

54,938

DEPRECIATION

At 1 April 2024

29,517

15,620

45,137

Charge for year

422

1,748

2,170

At 31 March 2025

29,939

17,368

47,307

NET BOOK VALUE

At 31 March 2025

2,388

5,243

7,631

At 31 March 2024

2,810

6,511

9,321

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

2,565

1,929

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

641

246

Accruals and deferred income

1,250

625

Accrued expenses

1,982

1,916

3,873

2,787

11.	MOVEMENT IN FUNDS

Net

movement

At

At 1/4/24

in funds

31/3/25

£

£

£

Unrestricted funds

General Fund

58,966

12,880

71,846

Restricted funds

Government of Ireland; Emigrant Support Programme

375

(625

)

(250

)

Santander voucher account

154

(38

)

116

Rhyl Town Council

5,384

-

5,384

Gwynt Y Mor

21,929

-

21,929

Prestatyn & Meliden Partnership

3,755

-

3,755

Conwy Rhyl Flats

5,000

-

5,000

Rhyl Coastal Communities Partnership

3,500

-

3,500

Community Fund

5,000

-

5,000

Age Independant

-

360

360

Conwy Community Advice and Assistance: Cost of Living

5,808

-

5,808

50,905

(303

)

50,602

TOTAL FUNDS

109,871

12,577

122,448

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General Fund

28,959

(16,079

)

12,880

Restricted funds

Government of Ireland; Emigrant Support Programme

4,375

(5,000

)

(625

)

Santander voucher account

1

(39

)

(38

)

Rhyl Town Council

14,560

(14,560

)

-

Gwynt Y Mor

13,634

(13,634

)

-

Allen Lane Foundation

5,000

(5,000

)

-

Rhyl Flats Community Fund

10,000

(10,000

)

-

Postcode Community Lottery

20,000

(20,000

)

-

Community Fund

5,000

(5,000

)

-

Age Independant

13,250

(12,890

)

360

Abergele District Foodbank

6,000

(6,000

)

-

North Hoyle Community Fund

10,000

(10,000

)

-

101,820

(102,123

)

(303

)

TOTAL FUNDS

130,779

(118,202

)

12,577

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1/4/23

in funds

funds

31/3/24

£

£

£

£

Unrestricted funds

General Fund

8,185

18,089

32,692

58,966

Restricted funds

Big Lottery

1,487

-

(1,487

)

-

Trusthouse Charitable Foundation

4,909

-

(4,909

)

-

Government of Ireland; Emigrant Support Programme

375

-

-

375

Santander voucher account

205

(51

)

-

154

Rhyl Town Council

5,384

-

-

5,384

RWE Coastal Partnership

6,175

-

(6,175

)

-

Comic Relief Community Fund

9,836

-

(9,836

)

-

Gwynt Y Mor

12,721

9,208

-

21,929

Prestatyn & Meliden Partnership

3,755

-

-

3,755

Denbighshire Coastal Partnership

232

-

(232

)

-

Prestatyn Town Council

1,571

-

(1,571

)

-

Conwy Rhyl Flats

-

5,000

-

5,000

Grantscape

518

-

(518

)

-

Moondance Foundation

2,692

-

(2,692

)

-

Postcode Community Lottery

5,272

-

(5,272

)

-

Rhyl Coastal Communities Partnership

-

3,500

-

3,500

Community Fund

-

5,000

-

5,000

Conwy Community Advice and Assistance: Cost of Living

-

5,808

-

5,808

55,132

28,465

(32,692

)

50,905

TOTAL FUNDS

63,317

46,554

-

109,871