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2025-03-31-accounts

Charity Registration No. 1006386

Company Registration No. 02642776 (England and Wales)

CANTERBURY HOUSING ADVICE CENTRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

CANTERBURY HOUSING ADVICE CENTRE

CONTENTS

Page
Legal and administrative information 1
Trustees' report 2 to 4
Independent examiner’s report 5
Statement of financial activities 6 to 7
Balance sheet 8
Notes to the financial statements 9 to 13

CANTERBURY HOUSING ADVICE CENTRE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

V Gambling N S R Jackson J King T L O’Sullivan T Pearce S E Slowe J A Wightman

(Resigned 12 August 2024) (Appointed 7 October 2024)

Charity number 1006386

Company number 02642776

Key management personnel

P Wilkinson - Manager

Registered office 2[nd] Floor 24 Burgate Canterbury Kent CT1 2HA

Independent Examiner

M Wilkes FCA Azets Audit Services 2[nd] floor 32-33 Watling Street Canterbury Kent CT1 2AN

Bankers

CAF Bank Limited 25 Kings Hill Avenue West Malling ME19 4JQ

Page 1

CANTERBURY HOUSING ADVICE CENTRE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

OBJECTIVES AND ACTIVITIES

Policies and objectives

To relieve poverty and homelessness among persons in need within Canterbury and its surrounding areas and assist those persons who are dispossessed of their accommodation for whatever reason to find alternative accommodation.

Main activities undertaken to further the charity's purposes for the public benefit

All of our charitable activities focus on helping to relieve poverty and homelessness and are undertaken to further our charitable purpose for the public benefit.

ACHIEVEMENTS AND PERFORMANCE

Review of activities

In this year we helped and advised 2,757 people to resolve their housing problems including finding new accommodation compared to a total of 3,169 people in the previous year. 23% of our service users were families with dependent children and 7% were families with non-dependents; 47% were disabled (of which 55% said that they had mental health problems); 47% were long term sick or unemployed and 16% were employed.

Of these 2,757 people we did homelessness prevention work with 2,572 people. We prevented homelessness by enabling people to keep their accommodation wherever possible by resolving landlord and tenant problems, especially rent arrears, through negotiation and / or representation. 43% of our work was preventing service users from losing their existing accommodation or helping them with problems where they lived.

Where it was not possible to help people to keep their accommodation, we advised and helped them to move into alternative accommodation in the private rented, voluntary or social housing sectors. 34% of our service users were looking for accommodation.

We reduced poverty by maximising incomes and ensuring that our service users claimed all of the benefits that they were entitled to and 23% of our work involved welfare benefits.

The estimated annualised financial gains to our 2,757 service users totalled £401,534.

The estimated annualised savings to Canterbury City Council and, consequently to the taxpayer, were £334,501 through reduced council rent arrears, increased council tax revenue and monies saved through not having to accommodate homeless people in Bed & Breakfast or other temporary accommodation.

FINANCIAL REVIEW

Income for the year was £143,973 (2024: £138,041). Expenditure for the year was £139,036 (2024: £129,831) resulting in a surplus for the year of £4,937 (2024: Surplus of £8,210).

The balance sheet shows net assets of £106,727 (2024: £101,841), but includes £12,506 (2024: £11,923) of restricted fund income to be spent in future years.

Page 2

CANTERBURY HOUSING ADVICE CENTRE

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity 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. As Trustees we make the following assessment in respect of a period of one year from the date of approval of these financial statements.

Throughout the 2024/2025 year we reviewed our budget and looked at contingency plans. We applied for, and successfully secured, various funding awards. Although fundraising was difficult in 2024/2025, we still secured funding of £139,725.

Reserves policy

It is CHAC’s policy to maintain a reserve of between three months' and six months budgeted core expenditure. This is in addition to funds held for closure costs (should the need arise); together, these are designated as unrestricted funds. In addition, there are restricted funds (eg income received in one year which is ring fenced for expenditure in the next).

The amounts in each category at March 31st 2025 were as follows:

Unrestricted funds:

Closure costs £59k (2024: £56k) Reserve £33,335, 24% of expenditure in 2024-25 (2024: £30,867, 24% of expenditure in 2023/24)

Restricted funds

£12,506 (2024: £11,923).

Total funds at 31 March 2025 were £106,727 (2024: £101,841).

Future Developments

The consequences of the war in Ukraine from February 2022 resulted in substantial rises in energy costs, general and food inflation in 2024/2025, although not as extreme as in the 2022 to 2024 period, still severely impacted our service users. This, together with high interest rates and rapidly rising rent levels, has led not only to a continuing cost of living crisis but also to a continuing housing crisis. These crises impacted our service users very negatively resulting in another year of high demand for our services in 2024-25.

The annual grant received from Canterbury City Council via Canterbury & District Citizens’ Advice had been frozen in cash terms (£57,862) since 1 April 2015 and now covers less than half of CHAC’s annual expenditure. This has meant that we have had to raise at least as much again each year in order to remain sustainable. We have, in the past, generally succeeded in doing this, and in some years (notably during Covid) managed to raise more than needed for expenditure in year, enabling us to build up some reserves. However, these are vulnerable each year to being wiped out if fundraising falls short of expenditure. We are pleased that this grant was increased by just under 10% (£63,622 per annum) from 1 July 2024 and we anticipate a further 9% increase in this grant from 1 July 2025. In order to place funding on a more solid footing, we have this year (2024-25) applied for more substantial grants which run over a number of years, with increased success. We aim to continue with this approach.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

Canterbury Housing Advice Centre is a company limited by guarantee and is governed by its Articles of Association. It is registered as a charity with the Charity Commission.

Method of appointment or election of Trustees

Appointment of Trustees is made at the annual general meeting by election. According to the needs of Canterbury Housing Advice Centre Trustees may also be co-opted in the period between annual general meetings. Any Trustee so appointed shall hold office only until the next annual general meeting and then shall be eligible for reelection.

Page 3

CANTERBURY HOUSING ADVICE CENTRE

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Policies adopted for the induction and training of Trustees

When a new Trustee joins Canterbury Housing Advice Centre they are first introduced to the existing Trustees and staff members. The Trustees are informed of what is expected of them and made aware of their legal obligations. To assist them they are issued with a copy of the latest edition of “The Essential Trustee: What you need to know” to give them a guide of what is expected. A copy of “The Essential Trustee” is also given to existing trustees as and when a new edition is updated.

Organisational structure and decision making

The company was incorporated on 3 September 1991 and registered as a charity on 27 November 1991. The company was established under a Memorandum of Association, as amended by special resolution on 4 May 1994, which established the object and powers of a charitable company and is governed under the Articles of Association.

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. A Register of Risks was adopted during 2024/2025.

TRUSTEES' RESPONSIBILITIES STATEMENT

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales 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 of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

In preparing this report, the Trustees have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the Trustees on 11 August 2025 and signed on their behalf by:

J Wightman J Wightman \ Trustee Trustee

Page 4

CANTERBURY HOUSING ADVICE CENTRE

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CANTERBURY HOUSING ADVICE CENTRE

I report to the charity trustees on my examination of the accounts of Canterbury Housing Advice Centre for the year ended 31 March 2025 which are set out on pages 6 to 13.

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 financial statements 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:

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 financial statements to be reached.

ober

M A Wilkes (FCA)

Azets Audit Services 2[nd] Floor 32-33 Watling Street Canterbury CT1 2AN

Date: 9 September 2025

Page 5

CANTERBURY HOUSING ADVICE CENTRE

Statement of Financial Activities

(Including Income and Expenditure account) For the year ended 31 March 2025

Notes
Income from:
Donations and legacies
Charitable activities:
2
Investments - Bank interest
Total income
Expenditure on:
Charitable activities
3
Net movement in funds
Reconciliation of funds:
As at 1 April 2023
As at 31 March 2024		 Unrestricted
funds
£
1,420
38,000
4,248
43,668
39,314
4,354
89,867
94,221		 Restricted
funds
£
-
100,305
-
100,305
99,722
583
11,923
12,506		 Total
2025
£
1,420
138,305
4,248
143,973
139,036
4,937
101,790
106,727		 Total
2024
£
24,090
110,481
3,470
138,041
129,831
8,210
93,580
101,790

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

All income and expenditure derive from continuing activities.

Page 6

CANTERBURY HOUSING ADVICE CENTRE

Comparative Statement of Financial Activities

(Including Income and Expenditure account)

For the year ended 31 March 2024

Notes
Income from:
Donations and legacies
Charitable activities:
2
Investments - Bank interest
Total income
Expenditure on:
Charitable activities
3
Net movement in funds
Reconciliation of funds:
As at 1 April 2023
As at 31 March 2024		 Unrestricted
funds
£
7,090
18,421
3,470
28,981
30,396
(1,415)
91,282
89,867		 Restricted
funds
£
17,000
92,060
-
109,060
99,435
9,625
2,298
11,923		 2024
£
24,090
110,481
3,470
138,041
129,831
8,210
93,580
101,790

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

All income and expenditure derive from continuing activities.

Page 7

CANTERBURY HOUSING ADVICE CENTRE

BALANCE SHEET

As at 31 March 2025

2025 2025 2024 2024
Notes £ £ £ £
Current assets
Debtors 6 9,386 7,500
Cash at bank and in hand 101,372 97,835
Creditors: amounts falling due within
one year		 7 110,758
(4,031)		 105,335
(3,545)
Net current assets 106,727 101,790
Net assets 106,727 101,790
Funds
Restricted funds 8 12,506 11,923
Unrestricted funds 94,221 89,867
12 106,727 101,790

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the 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 company.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the Trustees on 11 August 2025 and were signed on its behalf by:

J Wightman J Wightman Trustee Trustee

Company Registration No. 02642776

Page 8

CANTERBURY HOUSING ADVICE CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting policies

a. Charity information

Canterbury Housing Advice Centre is a company limited by guarantee in the United Kingdom. In the event of the charitable company being wound up, the liability in respect of the guarantee is limited to £1 per member. The address of the registered office is given in the charity information on page 1 of these financial statements and the nature of the operations and principal activities are set on page 2.

b. Basis of preparation of financial statements The charity constitutes a public benefit entity as defined by FRS 102. The Trustees present their report and financial statements for the financial year ending 30 June 2024. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention.

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 significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

c. Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

d. Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors 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.

e. Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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 is recognised at the time of the donation.

Grants and service delivery contracts are recognised once receivable.

f. Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

Charitable activities comprise those costs incurred by the charitable company in the delivery of its activities and for its beneficiaries. It includes both costs allocated directly to such services activities and those costs of an indirect nature necessary to support them.

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are allocated on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on the basis of estimates of the proportion of time spent by staff on those activities.

Page 9

CANTERBURY HOUSING ADVICE CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

g. Cash and cash equivalents

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.

h. Operating leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

i. Financial instruments

The 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 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.

j. Basic financial assets 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.

k. Corporation Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

l. Critical accounting estimates and judgements

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.

Page 10

CANTERBURY HOUSING ADVICE CENTRE

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

2.
Grants receivable
Canterbury & District Citizens Advice
Coyler Ferguson
Furley Page Foundation
Henry Smith Charity
Kent Community Foundation
London Legal Support Trust
Mrs Smith & Mount Trust
National Lottery
Phillip & Connie Phillips Fund
South East Consortium Foundation
3.
Expenditure on charitable activity:
Relief of poverty and homelessness
Staff costs
Direct costs
Support costs:
Rent
Utility costs
Travel and accommodation
Computer costs
Insurances
Printing, postage and stationery
Telephone costs
Professional fees
Office costs
Publications
Sundry expenditure
Governance costs:
Independent Examiner's Fee
4.
Employees
Employment costs
Wages and salaries
Social security costs
Pension costs		 Unrestricted
funds
£
-
-
-
10,000
-
10,000
-
-
8,000
10,000
38,000
2025
£
12,320
1,792
-
530
2,112
627
2,762
313
303
358
60
3,312		 Restricted
funds
£
62,182
17,500
1,000
-
2,000
-
17,623
-
-
-
100,305
2025
£
111,979
2,568
114,547
24,489
139,036		 Total
2025
£
62,182
17,500
1,000
10,000
2,000
10,000
17,623
-
8,000
10,000
138,305
2024
£
7,500
1,653
132
501
296
364
4,166
773
395
-
34
3,120
2025
£
105,436
5,783
760
111,979		 Total
2024
£
57,862
16,500
-
-
9,000
10,000
-
12,119
5,000
-
110,481
2024
£
108,895
2,002
110,897
18,934
129,831
2024
£
102,924
5,249
722
108,895

The average monthly number of employees during the year was 3 (2024: 3).

There were no employees whose annual remuneration was £60,000 or more.

The remuneration of the key management personnel totalled £42,696 (2024: £41,184).

Page 11

CANTERBURY HOUSING ADVICE CENTRE

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

5. Trustees

The Trustees did not receive any remuneration, benefits or received reimbursed of expenses in either the current or previous year.

6.
Debtors
Other debtors
Prepayments and accrued income
7.
Creditors: amounts falling due within one year
Other creditors
Accruals and deferred income
8.
Restricted funds
Balance at
1 Apr 24
CURRENT YEAR
£
Canterbury & District Citizens Advice Grant
-
Canterbury City Council Deposit Fund
2,298
Prevention of homelessness and reducing
poverty
9,625
11,923
Balance at
1 Apr 23
PRIOR YEAR
£
Canterbury & District Citizens Advice Grant
-
Canterbury City Council Deposit Fund
2,298
Prevention of homelessness and reducing
poverty
-
2,298		 Income
£
62,182
-
38,123
100,305
Income
£
57,862
-
51,198
109,060		 2025
£
5,000
4,386
9,386
2025
£
-
4,031
4,031
Expenditure
£
(62,182)
-
(37,540)
(99,722)
Expenditure
£
(57,862)
-
(41,573)
(99,435)		 2024
£
5,000
2,500
7,500
2024
£
118
3,427
3,545
Balance at
31 Mar 25
£
-
2,298
10,208
12,506
Balance at
31 Mar 24
£
-
2,298
9,625
11,923

Canterbury & District Citizens Advice Grant

This grant is towards our running costs to provide a housing advice service for residents in the Canterbury City Council district.

Canterbury City Council Deposit Fund

Used to enable homeless people, or people threatened with homelessness, to get accommodation usually by providing money for a deposit but also for other financial help to achieve this aim.

Prevention of homelessness and reducing poverty

Grants received from Colyer Fergusson Charitable Trust, Mrs Smith & Mount Trust, The Atherton Grassroots Fund through Kent Community Foundation and Furley Page Foundation (Prior year : Kent Community Foundation, Colyer Ferguson, National Lottery and Phillip & Connie Phillips Fund) to cover salary cost of Caseworkers and other costs to prevent homelessness and to reduce poverty, disadvantage and social exclusion for residents in the Canterbury City Council district.

Page 12

CANTERBURY HOUSING ADVICE CENTRE

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

9. Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

10. Company limited by guarantee

The charity is limited by guarantee and accordingly has no share capital. The liability guaranteed by each member is £1. At 31 March 2025 the membership was 7 (2024: 7).

11. Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

Due:
Within one year
Two to five years
12.
Analysis of net assets between funds
Fund balances at 31 March 2025 are represented by:
Debtors
Cash at bank and in hand
Creditors: amounts falling due within one year
Fund balances at 31 March 2024 are represented by:
Debtors
Cash at bank and in hand
Creditors: amounts falling due within one year		 Unrestricted
funds
£
7,500
90,033
(3,312)
94,221
Unrestricted
funds
£
7,500
85,912
(3,545)
89,867		 2025
£
10,000
-
10,000
Restricted
funds
£
1,886
11,339
(719)
12,506
Restricted
funds
£
-
11,923
-
11,923		 2024
£
10,000
10,000
20,000
Total
£
9,386
101,372
(4,031)
106,727
Total
£
7,500
97,835
(3,545)
101,790

Page 13