citizens advice CITIZENS ADVICE 1066 ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Registered Charity number 1039704 Company number 2923647 CITIZENS ADVICE 1066 ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Contents REPORT OF THE DIRECTORS AND TRUSTEES........................................... .................. REFERENCE AND ADMINISTRATIVE DETAILS........................... STRUCTURE, GOVERNANCE AND MANAGEMENT.... .. AIMS, OBJECTIVES AND ACTIVITIES... . ACHIEVEMENTS AND PERFORMANCE IN 2023- 2024................. FINANCIAL REVIEW............. PLANS FOR THE FUTURE.......................................................... EXEMPTIONS FROM DISCLOSURE................. FUNDS HELD AS A CUSTODIAN TRUSTEE........ STATEMENT OF DIRECTORS. RESPONSIBILITIES..... .. ........................ AUDITOR'S REPORT....... .20 .21 .21 .21 .22 BALANCE SHEET............ ...................... ..................................... .................................. 26 STATEMENT OF FINANCIAL ACTIVITIES.................... STATEMENT OF CASH FLOW................................ ... ............................... .29 NOTES TO THE FINANCIAL STATEMENTS................................................................... 30 .27 Rothér Hastings Where Citizens Advice 1066 operates Digital exclusion is not a problem that will solva itself. It Is an ongoing challenge ... Baroness Stowell of Beeston, Chair of the House of Lords Communications and Digital Committee October 2023 page 1 CITIZENS ADVICE 1066 REPORT OF THE DIRECTORS AND TRUSTEES The trustees, who are also the directors of the company, have pleasure in presenting their annual report and financial statements for the year ended 31 March 2024. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended practi￿ (Charities SORP FRS 102) effective January 2015. REFERENCE AND ADMINISTRATIVE DETAILS Name of Charity: CITIZENS ADVICE 1066 Registered Charity Number: 1039704 Company Limited by Guarantee: 2923647 (Incorporated in England & Wales). Legal Form: Charity and Company Limited by Guarantee Governing document: Memorandum and Articles of Association incorporated 28 April 1994 and amended 9 December 2008 and 15 March 2023 Registered Office: CITIZENS ADVICE 1066 The Magnet Centre, 1 Christ Church Courtyard, London Road, St. Leonards-on-sea East Sussex, TN37 6GL Chief Executive: Tracy Dighton Company Secretary: Tracy Dighton Auditors: McPhersons CFG Limited. 23 St Leonards Road, Bexhill on Sea, East Sussex, TN40 1 HH Bankers: Lloyds Bank, Hastings Branch Nationwide Building Society page 2 CITIZENS ADVICE 1066 The following people were Directorsrrrustees of CITIZENS ADVICE 1066 on the date of approval of the report or served as a trustee in the reporting period: _ NAME ROLE ,.APPOINTED BY DATE OF FIRST | DATE OF APPOINTMENT RETIREMENT,, Christo -￿her Ma Chair Re-election at AGM Elizabeth Men Trustee Re-election at AGM , David Watters Trustee ' Re-election at AGM l Nicolae Trofin Trustee Re*lection at AGM Lee Forster-Kirkham Treasurer Reélection at AGM Gemma Forshaw Trustee Co-o tion , Simon Jones Trustee Co-o tion , Connor Winter Trustee Election at AGM Geoff Munn Trustee CO-O tion SommJ Ikedinma Trustee tion "Reappointed as Treasurer on 21st May 2024 Dec 2015 A r2016 A r2016 r2016 Jun 2016 2022 Nov 2022 Mar 2023 Nov 2023 Ma 2024 er" A r2023 Nov 2023 Nov 2023 Senior Officers during the year During the reporting period and at the date of approval of this report the trustees delegated day-to-day management of the charity to the following senior management personne5.' _ Chief Executive Officer erations Mana er llpatricia Mockrid STRUCTURE, GOVERNANCE AND MANAGEMENT History The Hastings and Rother Citizens Advi￿ Bureau was founded on 9 September 1939. It has been continuously active as a charity in the Hastings, St. Leonards-on-sea and Rother areas since then. The charity became incorporated as a company limited by guarantee on 28 April 1994. It has been registered with the Charity Commission since 26 July 1994. On 9 December 2008 the company changed its name to Citizens Advice 1066 ("CA 1066"). On 1 September 2022, CA 1066 received a transfer of assets and liabilities and took over the entire undertaking of our sister charity, the Rother District Citizens Advice Bureau ("RDCAB'). Governance The company is governed by its Articles of Association as amended and adopted on 15 March 2023. The Board of Trustees has formally adopted the Charity Governance Code published by the Charity Commission to guide its prO￿edIngS. Trustees and Members The trustees of the charity are the directors of the company. They are individuals drawn from the local community and they normally reside or work in local authority districts of Hastings and Rother. The maximum number of trustees is fifteen and the minimum is three. page 3 CITIZENS ADVICE 1066 Trustees are appointed by way of election at the annual general meeting or by co-option by the Trustee Board, provided that on appointment the total number of co-opted Trustees does not exceed one third of the total number of Trustees. No other persons or bodies external to the charity are entitled to appoint persons to the Trustee Board. At each annual general meeting one-third of the Trustees (or the number nearest to one-third), must retire from office by rotation save that no Trustee who has served a tenn of less than three years shall be required to retire. A register of trustees, interests is maintained at the registered office and is available to the public to view. Membership of the company is open (a) to individuals (over the age of 16 years) who are interested in furthering the worl( of the charity and who are not paid or volunteer workers of the charity. and (b) to any body corporate or unincorporated organisation which is interested in furthering the charity's work. There is a single class of membership and the same rights and obligations shall apply to all members. Applications for membership must be approved by the Trustee Board. Members of the company are not required to be trustees but all trustees must be members of the company. At 31 March 2024, the company had 12 members (2023- 14 members). The maximum liability of each member is £1 in the event of the company winding up. A register of members is maintained at the registered Offi￿ and is available to the public to view. General Meetings During the reporting period the charity held one Annual General Meeting, on 28 February 2024. No other General Meetings were held. Staff and Volunteers The charity has a core of employed staff but it also relies upon the serVi￿S of a large number of volunteers for the delivery of its servI￿s. Equity, Diversity and Inclusion The Trustee Board regards diversity as an important source of strength for the charity. In its recruitment practice. CA 1066 is committed to reflecting the communities it serves, to faimess, and to enabling people to overcome barriers to participation. It actively seeks a wide range of skills and life experiences. Organisational Structure The business of the charity is managed by the trustees who may exercise all the powers of the charity. The Trustee Board meets in fomial session at least quarterly to determine overall policy and supervise the furtherance of the charity's objects. Where appropriate, the trustees also deliberate and make decisions by electronic communications outside formal meetings. The trustees have established a Finance Sub-committee and a Human Resources Sub- Committee to monitor financial policies. strategies and procedures and to take ￿rtain decisions in accordance with the delegated powers. Salaries of key managers on the staff are agreed by the HR Committee with reference to comparable salarie5 paid in the sector. Day to day organisational decisions are delegated to the Chief Executive. The organisational structure of CA1066 is regularly reviewed. page 4 CITIZENS ADVICE 1066 Membership of National Body CA 1066 is a member of the National Association of Citizens Advice Bureaux, which trades as 'Citizens Advice. and which provides a framework for slandards of advice and casework management. As well as association with a very well-recognised and highly reputable brand, membership confers the benefit of access to a range of resources, systems and assistance which support both the management of the organisation and the effective delivery of its core advisory activities. Membership also carries an obligation to submit to extemal standards and perfomiance monitoring. it does not otherNise affect the organisational Independen￿ of the charity. After receiving advice from the Centre for Charity Effectiveness. at the end of the reporting year CA 1066 decided to broaden the base of the organisational support it can draw upon by joining the National Council for Voluntary Organisations for the first time and also the Association of Chief Executives of Voluntary Organisations. Business Plan In orderto sustain its administration and general advice functions. the charity's business model relies on a combination of core funding and funds generated by the delivery of special projects. There is a three-year rolling Business Plan which is reviewed annually. Whilst its primary purpose is to create a process by which the Trustee Board can monitor progress towards achieving the charl￿S objectives. the Plan also serves as a set of intemal targets and outputs for staff and volunteers. In this way. inclusiveness and collective responsibility about CA1066's key priorities can be engendered. leading to improvements in seplice delivery. At its core. our Plan seeks to deliver the CA1066 Vision: 'Anybody. Any problem. Anywhere.. Data Protection The trustees take the protection of personal data extremely seriously. They are alert to the risks of data loss, misuse, cyber-attacks and other external threats and also to the changing regulatory environment. They have adopted a robust data protection policy to safeguard the personal data of clients, volunteers and paid staff and to ensure compliance with the Data Protection Act 2018 and the UK General Data Protection Regulation. Risk Management The Trustees have reviewed their procedures in the light of corporate governance guidance contained within 'Accounting and Reporting by Charities: the Statement of Recommended Practice.. The funding environment within which CA 1066 operates is subject to constant, and sometimes rapid, shifts and changes. Accordingly. the risks which the charity faces, the activities by which it seeks to deliver its charitable objects. and its intemal organisation are constantly evolving. Its continued survival depends in part upon successful risk taking and the ability to seize and develop new revenue opportunities as they arise. The purpose of internal control is not to eliminate risks but to identify. manage and control them appropriately. A risk assessment report is contained wthin the Business Plan which seeks to anticipate potential changes to the financial climate and to the framework of social policy which affect CA 1066. and other legal and technological developments and to highlight how these would impact on its services. In addition, the charity maintains a rolling risk register which identifies and rates the principal risks which it faces. The approach of the Trustees is that the key to successful risk management is to assess the likelihood of identified risks occurring and what actions are appropriate to mitigate or obviate page 5 CITIZENS ADVICE 1066 their impact. The risk register is a dynamic, formal statement of the risk management strategy. It is kept under regular review. Areas covered in this prO￿sS include: activities and services undertaken by the organisation targets and outputs required by funders and others the operating structure external factors (statutory obligations, relationships with funders) comparisons with other CABxlcomparable organisations past performance and previous risks encountered The following adopted measures help minimise the risks inherent in any voluntary sector organisation which relies on a diverse range of funding to meet all its commitments.. The management team and staff recognise that they operate under the authority of the Trustee Board, which has the ultimate responsibility for the organisation. Effective appraisal of the Chief Executive and Management Team. Internal management and supeNisory controls which minimise risk of failing to deliver on existing grant agreements and contracts. Staff awareness of SoUr￿S of funding and the consequences arising from any failure to deliver ServI￿S in line with grant agreements and contracts. The effective use of probats'onary periods, Job Person Role Specifications, staff supervision and HR policies to promptly identify and deal with issues of concem. Regular case note checking. infomial and fomial staff reviews. training to ensure quality. Securing and maintaining extemal quality control accreditations. Regular review and analysis of perfo￿an￿ statistics to ensure targets are met. Ensuring adequate financial reserves and cultivating good relationships with funders to identify potential future funding problems and potential funding opportunities. Quarterly financial monitoring against annual budget. Good communication between volunteers, staff, the Management Team and the Trustee Board. Maintaining independen￿. political neutrality and avoidance of conflicts of interest. 10. 12. Induction of Trustees Newsy appointed tTUStees are provided with an Induction Pack and have an induction meeting with relevant members of the management team and the Chair of the Trustee Board. This provides the opportunity to leam about the work of CA 1066, to focus on current Board priorities and to assess individual training needs. The induction process also provides an opportunity to identify and provide for management of any potential conflicts of interest. Facilities The charity leases approximately 4,453 ft (413.7 m ) of office and ancillary Spa￿ at the Magnet Centre, 1 Christ Church Courtyard, London Road, St. Leonards-on-sea. and approximately 2,352 ft2 (218.53 m ) at 41 St Leonards Road, Bexhill-on-sea (of which approximately /3 comprises basement areas which are not adapted for Offi￿ use). The lease of the Magnet Centre expires in January 2029 and the lease of 41 St Leonards Road expires in September 2035. Both leases contain break clauses exercisable by the Gharity. We enjoy good relationships with the landlords of both premises. Both premises include reception and waiting areas., open-plan Offi￿ spaces. meeting rooms and private interview rooms which are adapted for safe, socially-distanced interviews. In addition. the charity has temporary arrangements at various locations across Hastings and Rother for the delivery of outreach services. page 6 CITIZENS ADVICE 1066 Staff and volunteers In the course of the reporting year, CA 1066 employed 25 paid staff and we had 49 volunteer advisers and others in voluntary roles. Merger of services across Hastings and Rother The formal transfer of assets and liabilities from our sister charity, the Rother District Citizens Advice Bureau {"RDCAB") took place in the year preceding the year of account. The operations of the two bureaux have been integrated successfully to create a single service across the combined local authority districts of Hastings and Rother. RDCAB was dissolved via voluntary strike-off on 12 De￿mber 2023. Without limiting the channels for remote delivery, the twstees are fimly committed to maintaining the local connections of the charity and it remains their policy to facilitate the delivery of advi￿ and assistsnce at pennanent ￿ntreS in St Leonards and in Bexhill and at outreach venues across the principal areas of benefit for clients who will benefit from faGe-to- face contact. Partnerships. thought leadership and sharing best practice CA 1066 works in close partnership with other local Citizens Adwce bureaux across East Sussex through the consortium group Citizens AdviGe East Sussex Limited. of which it is a member, and with local Citizens Advi￿ bureaux in West Sussex as well. It also forms partnerships with other organisations for the delivery of specific advice services. It can provide management infrastructure and facilities to support specific projects forthe relief of poverty and distress, thereby drawing reSoUr￿S into its primary areas of benefit to support local people most in need. and to support our work in gathering and collating data which informs local and national policy. The charity provides effective local leadership where necessary and it has grown successfully into the role of anchor organisation both in Hastings and in Rother. It has taken a lead in developing the new Hastings Integrated Community Team. which is part of the wider Sussex Integrated Care Strategy, feeding in infomiation to develop the data sets which drive understanding of the local demographics, health needs. social detemiinants and wider detemiinants of health. The CEO plays an increasingly important part in the Local Strategic Partnerships in both areas, which bring together leaders from the public, privatelbusiness, community and voluntary sector and which have ststutory responsibility for developing and overseeing delivery of the local Sustainable Community Strategies. As a co-chair of Hastings Community Network Executive. the CEO is also a VI￿-chair of the Hastings Town Board. CA1066 has also led the development of Community Response Hubs in Hastings and in Rother to provide support, learning and co-ordination for organisations working in the anti- poverty field. The CEO was asked by Citizens Advice to support the chair of the Hertfordshire consortium with information about our collaborative working on funded projects across Sussex, which is a testament to the leadership of CA1066 in field of partnership working. Alongside the chief offI￿r at Arun and Chichester Citizens Advice. the CEO has also been working to support the Essex Citizens Advice Consortium and London Consortium in developing service delivery and a positive proposition for providing energy advi￿ across the whole area covered by the UK Power Network. Together, they presented to the national association's energy advice community of practi￿ on our development activity in linking fuel poverty and low carbon transition advice in this increasingly important field. page 7 CITIZENS ADVICE 1066 In turn, the charity has benefitted from support from Citizens Advice Northumberland in devising elements of the Universa5 Healthcare project. Members of the team presented to the ESCC Financial Inclusion Steering Group best guidance practice for supporting residents facing digital exdusion. The University of Sussex asked the charity to perform the role of impact champion on a digital inclusion and health outcomes research project and the NHS Sussex Chief Medical Officer asked the CEO to write a paper on the potential to support social prescribers through the network of local Citizens Advice Bureaux across Sussex. At the request of the Trussell Trust, the CEO supported a local Citizens Advice Bureau in Surrey to develop their outcome eviden￿ for their Food Bank project. For two years running, CA1066 has co-chaired a successful and influential Low Carbon Conference for the South East Region. with speakers and attendees from ￿ntral government, national charities and major utility companies. Further details of such projects and the partners with whom the charity has been working, are detailed in the section of this report on Special Projects. AIMS, OBJECTIVES AND ACTIVITIES Objectives and activities The objecls of CA 1066. as set out in its Articles of Association. are. 'to promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief ofpoverty, sickness and distress in partlcular, but without limitation, for Éhe benefit of the community in the local authority areas of Hastings, Rother and East Sussex as the same are Gonstituted at the date of the adoption of these Articles {'the principal areas of benefit? and surmunding areas." The key power the charity exercises in furtheran￿ of its objects is, .to establish Citizens Advice 1066 as a centre to provide a free, confidential and impartial service of advice. training. information and counsel for the public and for the implementation thereof." The services of CA 1066 are consistent with the Iwin aims of Citizens Advice, namely, "to provide the advice people need for the problems they face. and "to improve tl7e poliGies and practices that affect people's lives." Its servI￿S are also consistent with the four stated Principles of Citizens Advi￿, namely. "Free, Independent, Impartial and Confidential,: The trustees have referred to the guidan￿ contained in th8 Charity Commission's general guidance on public benefit when reviewing the aims and objectives of the charitable company and in planning any future activities. Citizens Advice general advice areas indude benefits. debt, housing, employment, consumer, family, legal. immigration, health and education. Specialist projects deliver energy advice to consumers and digital access and support to local people. In addition to providing high-quality, face-to-face advisory services to the local community, CA 1066 also operates a telephone advi￿ seNice which runs from 9am to 5pm each weekday and an e-mail advice servi￿. The charity also has a casework team which provides specialist level advice in debt. in benefits and financial indusion. During the reporting period, the additional specialist advisory services were provided via special projeGt funding as detailed further below. CA 1066 does not have any trading subsidiaries. page 8 CITIZENS ADVICE 1066 The charity is the only independent advice Servi￿ within the districts of Hastings and Rother which is able to offer quality assured advice across the full range of advice subject areas. It also contributes to the local economy by providing training opportunities for volunteers, many of whom then go on to gain paid employment in addition to providing a valuable service to their community. With a long track record of providing free, independent. impartial and confidential advice to the citizens of Hastings, Rother and neighbouring areas. the trustees are satisfied that CA1066 complies with the guidan￿ on public benefit supplied by the Charity Commission. ACHIEVEMENTS AND PERFORMANCE IN 2023- 2024 A major theme which is evident from this year's report is the extent to which the charity has bounced back from the nadir of its fortunes in re￿nt times. in the later part of the last decade. It employs more staff. it manages a larger budget than ever before, and the public value it delivers has increased from approximately £13.5 million to over £31 million. Other significant themes are the extent to which CA 1066 is at the forefront of innovation in developing new ServI￿S which respond to the needs of our clients in an increasingly complex age. and the agility and flexibility of the management team in adapting to circumstances and seizing new opportunities as they arise. in particular translating policies aimed at achieving the net zero agenda into practical actions on the ground and in supporting the integration of health and social care. Charitable Activities The charitable activities of CA 1066 are carried out and its funds are expended wholly within the United Kingdom. It remains one of the busiest local citizens advice offices in the UK for the size of the population it serves. This is reflected in key statistics. Our client management system. known as Casebook (provided by the Citizens Advice Service), records clients and client issues in the following way-. Unique Clients- individual clients who are counted once only during the period., Client Issues - client enquiries may include more than one issue e.g. employment rights and tax credit entitlement. or clients may retum in the period with new enquiries. Client Contacts- contact with clients by phone, letter. email, or in person. The data generated by the system shows that during the 2023-2024 reporting period, CA 1066 dealt with 9,508 Unique Clients (9,036 - 2022-23). That represents some 5.2% of the combined populations of Hastings and Rother District local authority areas. These clients presented with 29,522 distinct client issues (20,469 2022-23). The charity responded through 17,099 client contacts (16.109 - 2022-23). Our key statistics consistently show that the majority of our clients are in the age range of 25 to 60 years old. Many clients return for advi￿ on more than one occasion and for a range of reasons. These may include chronic mental or physical ill health. communication problems as a result of literacy or language issues. A significant proportion of our clients are amongst the most deprived and vulnerable within our community: 62% are living with disabilities or long- temi ill-health conditions. We estimate that over half have an income which is less than that needed to cover basic expenditure. As shown in the chart below. benefits (and tax credits) support remained an important presenting issue which accounted for 3,834 client issues. (2022123 - 3,198). This category accounted for 13 % (16 % in 2021-2022) of all client issues over the year. despite the transfer of the Help To Claim contract to our sister charity, Citizens Advice Eastboume. page 9 CITIZENS ADVICE 1066 Key Issues 2023- 2024 Benefits 13% Fuel 36%_ Food ftelationships 2% Other 26% Housing 6% Employment Debt Administration and assessment of requests for issue of food bank vouchers, fuel vouchers and other grants, has continued as an important area of support needed. From a negligible aGtivity five years ago. it has become one of the greatest single demands upon the time and resources of volunteers. During the reporting period the number of clients assisted in this way was 5002 (3.387 in 2022-23). In part. the proportion of these issues in our caseload is a function of specffjic project funding the charity receives to respond to fuel poverty in particular, but also it is a reflection of the needs of the communities we serve. Whilst these statistics present a profile of the charity, they cannot be pemiitted to obscure the compassion. CA 1066 undertakes regular surveys amongst users and non-users and its fsndings are genera51y very positive with 780k of surveyed dients stating they were likely or very likely to recommend the service provided in 2023-24. The pressures of high demand, and the consequent extended waiting times for an appointment, continue to impact the service. They create the most significant challenge and waiting times are principal cause for client dissatisfaction. Measures to manage demand and client expectations continue to be explored and implemented. During the period covered by this report we re￿IVed seven formal complaints. These were resolved by supervisors and managers meeting the people who had experienced difficulties. predominantly in accessing the servi￿, and ensuring their advice issue had been resolved and they knew about all the different channels into the servi￿. page 10 CITIZENS ADVICE 1066 The General Advice Service The General Advice Service faced sustained pressure throughout the reporting period with daily cary over numbers at the beginning of the reporting period reaching over 200. As a result, waiting times for telephone call backs to clients had grown from 10 to 12 working days where the client was facing a non-urgent need. before being squeezed back down to 9 days towards the end of the period. Urgent need for food and fuel vouchers, court deadlines and bailiff action are given priority by the service. The advice supervisory team have improved tracking processes to manage this additional pressure on the triage system. A COn￿rted effort was made to recruit new volunteers which resulted in some success although the seNce could support additional volunteers. A new training offer was developed in which volUnt￿rS are supported through Action Leaming Sets with the average training period redU￿d to eight weeks. Digital inclusion work as continued to be an important area within the general advice service, in particular supporting clients who need assistance to get online. We continue to work with Tech Resort CIC to distribute devices and to provide coaching. The Additional Measureslshielding Group funded by ESCC pays for the financial capability team's work within the General Advi￿ Servi￿. A measure of the success of the project was the funding was extended for a further 12 months after the end of the reporting year, albeit with a slight reduction of 9.6 % . Outreach Services were established in Battle, at Bexhill Food Bank, Hastings Food Bank and in Rye. CA1066 continued to explore outreach F)ossibilities as part of the Sussex Outreach partnership, with the Job Centre and with the Library Service. A dedicated outreach supervisor was assigned in order to support and develop taking the charity out into the community. Specific small scale outreach projects were developed with East Sussex County Council Family hubs, Fe51owship of St Nicolas vulnerable parents, group. Woodlands Hospital, the Interventions Alliance (The Probation Service provision for women in Hastings). Seaview and Hastings Community Information Hub (run by Hastings HEART).The outreach work which has been developed in Ihe Rother District will embed this work further in the service offer staff, volunteers and clients. The Money Advice Service The charity has a longestablished, specialist Money Advice Unit. The demand for this service remained high through the reporting period and we secured funding for an additional money advice trainee. The Unit met all its performance tsrgets for the year. Since 2018, the work of this Unit has been funded primarily via the Money Advice Service Debt Advice Project, commissioned by the Money and Pensions Service (an arm's-length body sponsored by the Department for Work and Pensions. "MaPS') and paid via a sub-grant from national Citizens Advi￿. The current contract is a 2-year agreement to March 2025, which funds one FfE adviser to assess and deliver multi-channel debt advice to 215 clients per year. In July 2023, the charity had a visit from the contract manager, who praised the team's delivery against the contract, including client numbers. balance of casework and advice and quality. Despite this reprieve, our specialist money advi￿ Servi￿ remains vulnerable. The trustees believe that it is essential for CA1066 to be able to continue to offer face-to-face advice to vulnerable clients in the principal areas of benefit and we will not cease trying to find funding to enable the Money Advice Unit to continue. page 11 CITIZENS ADVICE 1066 Social Policy, Research and Campaigns Our CEO is the chair of the Citizens Advice East Sussex Research and Campaigns group, working closely with the other local Citizens Advice chief officers. The group provides data analysis and trend reporting which is used by the chief offi￿rS and their social policy teams in lobbying and advocating for system change. Regular contributions during the period were made to the ESCC Financial Inclusion Steering Group. the East Sussex Energy Partnership and various NHS Sussex and ESCC public health working groups on wider determinants of health and the cost of living crisis. A strong emphasis has been placed on telling the stories of our clients who face destitution, with an income that cannot cover their requirements for expenditure on necessities. In August 2023 the charity co-published published a Citizens Advice East Sussex Cost of Living report. This was presented to the ESCC Financial Inclusion Steering Group where it was very well received, and we have been asked by the partnership manager at NHS Sussex to produce something similar on a quarterly basis. Huw Merriman MP and Sally-Ann Hart MP each visited the Magnet Centre in October 2023 to receive briefings and exchange views with staff and volunteers about the most pressing issues our clients are facing. It is pleasing to have a good rapport with our local members of parliament and the meetings led to positive exchanges on a number of areas. We continued to keep the spotlight on the need for improvements to the benefits system. including the level of benefits. the inadequate level of the Local Housing Allowance and the pressures within the housing system with elected members at local authority and parliamentary levels. Our Food Bank adviser in Rother noticed that clients with joint custody arrangements have not been receiving sufficient benefits to support looking after their children 50¥0 of the time. We have been collating data, case studies and linking up with partners: the National Association. the Child Poverty Action Group, the two local MPS, the Citizens Advi￿ Coastal Towns group and CAES to draw attention to this. Following on from the commentary which CA1066 provided lo the Financial Times in relation to the budget on 15 March 2023, in November 2023 the charity was again approached by the Ff for comment on the Long Term Towns Fund. The CEO was quoted in the online edition of the newspaper. Special Projects CA 1066 did well across all its Special Projects and by the end of the period all targets and quality standards had been achieved. Operation of the Household Support Fund meant we attracted additional clients who we were able to help in other ways. East Sussex Shi8ldin Grou Additional Measures The funding for additional generalist money advisers across Sussex. which COMMen￿d in 2020 was continued through the current reporting period. Under this project, CA1066 re￿iVed funding to provide money advi￿ through the financial capability team of its General Advice seNice for clients in Rother District and Hastings. Through this funding the Servi￿ continued to provide benefits advice to people on psychiatric wards at Woodlands Hospital and to vulnerable families being supported by FSN in its Childrens Centres and nurseries. page 12 CITIZENS ADVICE 1066 Household Su ort Fund Central government continued to distribute funding via East Sussex County Council, the Districts and Boroughs and Voluntary and Community Sector to people facing financial hardship. CA 1066 co-ordinated. on behalf of all the East Sussex Local Citizens Advice bureaux, the distribution of £453,112 of household support funding to local people who were unable to cover the cost of spending on essential items such as heating. water, lighting, rent, food, wami clothes, shoes and school uniforms. The financial capability advisers worked with clients to ensure that all benefits they were entitled to were claimed, grant applications made and debts managed. Where clients lacked skills in budgeting or digital access coaching was given. In urgent cases, the charity has been able to make direct interventions with financial support to prevent evictions and to avoid other legal actions against clients. Tacklin Fuel Pove To ether During the reporting period the charity again carried out local delivery of the Energy Advice Development Programme, which provides one to one advt￿ for people in fuel povety or in a fuel povety risk group using local CA 1066 advisers trained up NEAICity & Guilds Level 3 Award in Energy Awareness. CA 1066. with CA Arun and Chichester, was also the lead for all the Citizens Advice Bureaux in East and West Sussex and Brighton and Hove for an energy advice project funded through National Citizens Advice. There was a concerted effort to include areas of the county where areas of fuel poverty were high but historically specialist energy advice had not been available. The projects succeeded in avoiding 'advice deserts", ensuring all areas of fuel poverty were being covered and the funding risk was spread across all partners. In the reporting period, CA 1066 was active also in administering the Fuel Voucher Scheme which extends across East and West Sussex and Brighton & Hove. The scheme was primarily funded by the Department for Work and Pensions via East Sussex County Council but also received money from the industry-funded Energy Redress Scheme, especially for people on pre-payment meters. As well as providing help with fuel costs to eligible clients, the scheme extends to help with providing basic items such as fridges and cookers. In partnership with Retrofitworks and the other CABX in East Sussex. CA 1066 continued to deliver energy advice under contract to East Sussex County Council through the Warm Home Check Service. CA 1066 leads on co-ordinating the advice element. The innovative project model promotes stabilisation of difficult financial situations for poorer households by providing an enty point for engagement with wider advice. It has inspired the development of similar projects elsewhere in the country. CA1066 managed to over-achieve its targets consistently. The success of this project has led to the being extended for a further year, to April 2025. In partnership with Arun & Chichester Citizens Adwce we were successful in a bid for further Energy Redress Funding to support two energy advisers, one within the CAB offices in Eastbourne, but reporting to CA 1066, the other working across Rother District. The funding also helped train some frontline NHS workers. In another innovative project, Tackling Fuel Poverty Together, delivered in association with Arun and Chichester Citizens Advi￿ and funded by a group of utility companies (SGN, UK Power Networks and Southern Water), the charity provides wrap-around. holistic advice including energy, other debts and benefits advi￿ to vulnerable people who might otherwise struggle with their bills. Southern Gas Network also extended its temporary funding for the provision of en8rgy advice in Community Warm Spaces across East Sussex from the previous reporting period up to mid-June 2023. This is an ongoing project. It also covered the cost of distributing small energy efficiency measures such as LED lightbulbs, radiator reflectors and slow cookers. page 13 CITIZENS ADVICE 1066 CA1066 is the lead partner in Ihe Local Energy Advice Demonstrator project funded by "Greater South East Net Zero Hub., which is a consortium of 11 Local Enterprise Partnerships which is, in tum, funded by the Department for Energy Security and Net Zero {"DESNZ"). The pilot project comprises a 2-year agreement which aims to engage 530 hard-to-reach and hard- to-treat households in rural Rother in taking and acting on retrofit advice on physical measures they can take to make their homes warmer. greener, and cheaper to heat. The funding also contractors to undertake retrofit assessments of clients, homes. The charity had good support from officers of Rother District Council in mobilising this project in Eastem Rother. UK Power Networks (Operations) Ltd agreed to provide a £700,000 grant for delivery of Vulnerability Services to a consortium of which Arun and Chichester Citizens Advice is the lead partner. The main grant target for this new project is to reach 8,976 clients for "in4epth" advice and 3,432 clients for basic advice to customers in West Sussex, East Sussex and Essex who may be in or at risk of fuel poverty or at risk of being left behind in the transition to net zero. CA1066 was an active partner in the negotiations for the grant, and it re￿iVeS a sub- grant for the employment of 17.2 adviser posts across East Sussex. With partners in the Community Response hubs and the ESCC fuel poverty co-ordinator, CA 1066 ran a Winter Preparedness Programme with weekly online training sessions for frontline workers and volunteers to help them understand how to approach conversations with people living in a cold home and show them where to find the resources to support people to access financial and other support. An accompanying A5 leaflet, with clickable links to more information in the online version. was also widely distributed with support from Hastings Voluntary Action and Hastings HEART. This programme was well re￿ived, including by the Office for Health Improvements and Disparities who circulated the online training aC￿sS details to the NHS frontline across the south east region. In an example of sharing the knowledge and skills acquired in our path-finding work in energy advice and fuel poverty. CA 1066 also participated in an Energy Advice Training Programme. funded by the Energy Redress Scheme and led by Arun & Chichester Citizens Advice, underwhich we provided training to Citizens Advice energy advisers across the region and set-up advice to the chief Offi￿rS and project managers. The Sussex Energy Partnership comprises all 7 local Citizens Advi￿ Bureaux across East and West Sussex and Brighton and Hove. We managed to overcome the disappointing loss of funding for 2023-24 from NACAB by finding rep1a￿rnent funding. The partnership works to develop the capacity of partners whose work on fuel poverty is less advanced. CA1066 agreed to support the other 4 bureaux in East Sussex by employing trained energy advisers who will be located within their local teams. Separately. the Partnership for People and Place is a pilot project targeting fuel-poor households in St Leonards in order to reduce health inequalities and redu￿ carbon emissions. CA1066 is working together with ESCC and HBC, Partnership for People and Place and the pilot is funded by the Department for Levelling Up, Housing and Communities (DLUHC). Universal HealthoAre CA1066 continued working with NHS Sussex and London University of the South Bank on high-profile project assessing health inequalities and equity in accessing healthcare. Hastings is one of several research areas across the country. Our specific challenge is to lead a group to support Primary Care providers to refer people with respiratory illness into fuel poverty programmes. Funding is provided under an agreement with the NHS Sussex Integrated Care Board {"ICB") which is a statutory body for the delivery of healthcare senlices, established by NHS England which has taken over the previous commissioning responsibilities and duties of the fomer page 14 CITIZENS ADVICE 1066 NHS Clinical Commissioning Groups in Sussex. The ICB has a statutory duty to exercise its functions with a view to securing continuous improvement in the quality of services provided to individuals for or in connection with the prevention. diagnosis or treatment of illness., and it has a statutory duty to reduce inequalities between persons with respect to their ability to access health Servi￿S. and between patients with respect to healthcare outcomes. The charity is pleased to be part of this multi-organisation team which has brought together available research on the impact of fuel poverty on the NHS and which is carrying out pioneering work for the benefit of people in our client groups. No Wron Door "No Wrong Doorf is the umbrella label for our work with Hastings HEART. Seaview, Tech Resort CIC and other partner organisations locally to develop an effects've digital platfonn (described as the Client Information Management & Multi-Agency Referral Platform) to support clientjoumeys. The project involves the use of a proprietary data management platform to analyse client data and to facilitate the efficient direction of clients towards appropriate sources of support and advice within CA1066 and, ultimately. across multiple agencies. A key part of the project is development of input templates which make the inputting of relevant data a simple and straightforward tssk. The team examined a number of different platforms, with varying degrees of functionality, on which the input templates can sit. Even at the prototype stage, the potential for this type of platform as a tool for greater efficiency was very encouraging. Funding for this project was provided under an agreement wtth the NHS Sussex ICB which works in tandem with the Universal Healthcare project already described. It provides forfurther testing and evaluation of the prototype initiative. ital Inclusion From the start of the pandemic. CA 1066 recognised that digital inclusion, long an issue in Hastings and St Leonards, would become an even greater challenge for clients needing to access servi￿5 which had. to a greater or lesser extent, Moved to remote delivery. The continued funding from ESCC under the Additional Measures project enabled a service which the charity established with a local enterprise, Tech Resort CIC, who provide refurbished laptops and support to clients referred to them by CA 1066 to continue during the period. The digital inclusion work was brought into the main general advice service. in November 2023 CA1066 and Tech Resort made a joint presentation to ESCC Financial Inclusion Steering Group on best guidance practice for supporting residents facing digital exclusion. Following on from these innovative, pathfinding projects. the trustees expect Digital Inclusion to become a central plank of the charity's work in the future and to roll out the knowledge and skills we have acquired to other organisations in the sector, both regionally and nationally. Multi ramme Towards the end of the reporting period CA1066 was approached by ESCC to undertake work for the Multiply Programme. a national programme to support an improvement in basic maths skills. This makes a good fit with the charivs work with clients on budgeting. An initial cohort of 30 learners were supported up to the end of April 2024. page 15 CITIZENS ADVICE 1066 Bexhill Po In a further pilot development, CA1066 worked with Rother DC housing officers. Bexhill PCN social prescribers, Tech Resort and our own advisers to deliver a drop-in session in a shop in Western Road in Bexhill one afternoon a week. All partners considered the work successful in engaging local people. However, because the original venue suffered from lack of adequate privacy for clients. the pilot was re-located to the CA1066 premises at 40 St Leonards Road, where partner organisations attended weekly on Thursday aftemoons to offer "drop-in. services to clients. Trussell Trust The charity's partnership with Trussell Trust has provided funding for 2 FTE advisers to support people using the Food Banks in Hastings and Rother to redu￿ their dependency on fuel vouchers by generating household income through support to claim benefits and access to charitable grant5. Many clients have been able to reduce or cease their use of the foodbanks as a result. Sainsbu Famil Charitable Trusts The charity provided a consultancy Servi￿ on energy advi￿ on a pilot basis for Sainsburys Family Charitable Trusts. The pilot was successful. and the exercise may be repeated in the winter of 2024125. Law Clinics Changes to the legal aid system have led to there being no law finm in East Sussex offering civil legal aid, and only one in Brighton. Even if there were practitioners available, the financial eligibility criteria mean that civil legal aid is available only in a very small minority of cases. Anecdotal evidence suggests that local organisations such as Brighton Housing Trust have a 3-month waiting list for legal advi￿ relating to housing. There is a pressing need for access to pro bono qualified legal advice within the local area. Since 2019, CA 1066 has had an ambition to foster into being regular law clinics for clients with more complex needs for legal advi￿ which cannot be met by our General Advi￿ service. On the basis of our experience and case recording of clients needing such advice who are unlikely to be able to pay a commercial provider, we have estimated the baseline demand to be for about 20 appointments per month. The trustees are confident that the Magnet Centre has the capacity to host such a project but, especially due to the diversion of time and resources into responding to the pandemic, the charity has struggled to find the administrative and managerial reSoUr￿S to bring it to fruition. Furthemiore. in a survey of local law fimis, only one firm offered assistance in pro bono work rf CA1066 were to set up a law clinic. To meet this challenge, the trustees agreed to apply tojoin the London Legal Advice Centre's Advice Portal to be able to give access to clients to free legal advice and support in relation to a range of legal issues, including Welfare Benefits. Housing. Employment and Domestic Abuse. Community Impact CA 1066 has the knowledge, skills and experience to make an impact where clients experience greatest need: most signffjicantly in terms of preventing homelessness. maximising benefits and managing debts, including priority debts such as council tax and rent arrears outcomes. This generates tangible savings for statutory ServI￿S in tenns of lower costs incurred in a range of areas induding temporary accommodation, debt enforcement, social page 16 CITIZENS ADVICE 1066 care support and primary healthcare. The charity strives to empower people to help them solve the problems they face and to help them own the solutions to them. Citizens Advice impact tools help us to evaluate the difference we make to local comrnunities. These include a New Economy and HM Treasury approved methodology, which draws together evidence of the impact of all our activities. The benefits to the community can be expressed in money terms as: Fiscal savings £3.663,647 Public value £31,339,931 Benefits to individuals £23,064,042 Improved emotional wellbeing £24,314,064 The chart below illustrates how CA 1066 succeeded in leveraging its core grant into social impact. Communi Bubble Chart CA 1066 2023124 Improved emotional wellbeing E24,314.064 Public value £31.339,931 Benefits to individuals E23.064.042 Fiscal saving5 £3,663.647 Core Grant £127.108 Turn over £1,233.037 This represents a dramatic step change from previous years. There has been a greater than 2000/0 increase in fiscal savings over the prewous reporting period, which directly benefits local aL3thority budgets. The public value retum is nearfy £300 for every £1 of core grant from our local authority stakeholders. The amount generated in monetary benefits to individuals has increased by more than 4000/0. Quality assurance standards The charity holds an AQS quality-mark for Generalisl Advi￿ and Advice with Casework in Welfare Rights and Debt, and Telephone Advice. It is accredited by the Financial Conduct Authority (FCA) to provide debt casework and advice {debt adjusting counselling). It is approved by the Insolvency servi￿ as an intermediary for Debt Relief Orders (DROS). All specialist debt advice stsff undergo Money Advi￿ Service accredited training to the Court representation level. In the last leadership self-assessment review, in 2023. conducted externally by Citizens Advice, the trustees were pleased to be able to demonstrate that the charity met the required outcomes against all measures. (The additional gradations under previous scoring system no longer apply. so it is no longer possible to achieve an °excellent" result.) page 17 CITIZENS ADVICE 1066 Staff A decade ago, the charity was able to employ the equivalent of 15 full-time staff. In response to successive reductions in local authority support it had to undertake regular reviews of its structure and reductions in staff numbers. Since 2019, when the complement of paid staff was reduced to 9, the temporary needs of the emergency response to the pandemic and. in particular, the adaptation of the charity to undertaking more special projects, has enabled annual increases in staff numbers to 13 in the year 2020121. 15 in the year 2021122; 16 in the year 2022123; and 25 in the reporting year. The addition of new staff members has widened the diversity of the staff team significantly, which reflects the considered application of best practice in recruitment. Unfortunately, the short-term, time-limited nature of most of the special projects means that staffing structures are likely to remain fluid in response to fluctuating needs and reSoUr￿s. Nonetheless, the trustees consider the chartty is fortunate to have a dedicated and enthusiastic staff team. Contribution of Volunteers Voluntary social engagement is the heart and soul of Citizens Advi￿. CA 1066 is reliant on the work of volurrteers who undertake a range of roles including administration, interpreting, advice. casework and research and campaign work and serving as trustees. The volunteer base is diverse and committed. with 42 people who give at least a full day a week to the service. They include fonner solicitors, senior social workers. company directors. people with disabilities, public health practitioners, nurses. parents. carers, law graduates and teachers. Retention of volunteers is good. The monetary value of these services cannot be included in the Financial Statements and, indeed their value is inadequately expressed in purely monetary temis. The trustees welcome the opportunity acknowledge and to praise the contribution which volunteers make to the charity with their enthusiasm and dedication. There were 42 volunteers active during the year and they contributed 16,161 hours of their time (2023 - 49 volunteers and 17.405 hours). Calculated on the basis of a living wage of £1 0.90 per hour, Ihis has an estimated financial value of £176,154. As well as their time. care and life experienTr. the volunteers ensure the local community stays an integral part of CA 1066. so that it is truly belongs to the society it serves. Reportable Incidents The Charity Commission requires charities to report adverse events, whether actual or alleged. which result in or risk significant ha￿ to the charity's beneficiaries, staff, volunteers or others who come into contact with the charity through its work. significant loss of the charity's money or assets. significant damage to the charity's property or significant harm to the charity's work or reputation. CA1066 did not suffer any such serious incidents during the reporting period. FINANCIAL REVIEW The total incoming resources for CA 1066 for the year were £1.233,037 (2023 - £710,100). The eX￿ptIOnal increase in income was due primarily to additional project funding. but also the charity received a significant legacy. page 18 CITIZENS ADVICE 1066 Of the total expenditure of £972,344 (2023 - £687.120). the total amount of charitable expenditure on direct charitable activity was £972.344 (2023 - £687.120) across the range of projects operated by the Bureau. At the year end the charity's total funds stand at £572,815 (2023: £312,121) of which £33,788 is restricted (2023: £39.237). Funding Sources The charity's main funders are shown in note 3 to the accounts. They include central government. local authorities and private sector organisations. CA 1066 did not re￿]ve income from outside the United Kingdom in the reporting period. The trustees recognise the nature of the charity's funding is inherently precarious. It has no endowment and it relies upon grants and charttable giving which, by their very nature, are unpredictable and short temi. The significant social impact of CA 1066 is achieved by leveraging the maximum return out of by far the smallest local authority core provision per head of population of any Citizens Advice Bureau in East Sussex and one of the smallest nationally. Historically, CA 1066 and Rother District CAB each enjoyed direct financial support from Hastings Borough Council and Rother District Council respectively. However. in the decade between 2011 and 2022, that support suffered successive and very severe reductions. After adjustment for inflation. that amounted to an overall cut of some 23 % for Rother District CAB whilst CA 1066 suffered an inflation-adjusted cut of some 74Q/o. Since the unification of the two services. Rother District Council has continued to provide funding at the same level as before. The tnjstees are very grateful to have re￿IVed £85,000 from Rother District Council during the reporting year. This has enabled the service to attract more funding for serVi￿S which benefit Rother residents such as the five day a week drop-in at the Bexhill Offi￿ which is particularly beneficial for people who find it difficult to get to access services online. Meanwhile. Hastings Borough Council had already decided to ￿ase exercising its statutory powers to prowde grant aid. with effect from April 2021. Instead, it channelled funding via a private charitable trust called the Foreshore Trust, of which the Borough Council is the sole trustee. The trustees are very grateful to have re￿iVed £42,108 from the Foreshore Trust during the reporting year. The income from these sources makes a cruaal contribution to providing premises and to supporting the employment of core staff who can. in tum, sustain the activities of the General Advice servi￿. volunteers and enable specific projects which can employ dedicated project staff. However, it is simply not enough, and the charity could not survive without the contributions of the special projects. The Work of the leadership team in identifying such projects and putting together bids for them is critiol to the charity's continued existence. In October 2023, there was an unexpected announcement that the Foreshore Trust's Large Grant programme would finish at the end of March 2024 without a concrete plan to continue. Subsequently, however, the funding was rolled forward for a further six months on the same terms. The trustees believe there has been an unbroken record of core funding for the charity from Hastings Borough Council Sin￿ 1939 and it would be a grave disapF()intment if that were to come to an end. CA 1066 has not remained passive in response to the inadequacy of local authorrty support. It has been creative and agile in finding other sources of income. But that exercise itself absorbs time and reSoUr￿S and. despite the successful accumulation of a number of projects, page 19 CITIZENS ADVICE 1066 the trustees recognise that those income streams are short-temi and cannot substitute adequate long-term core funding. Investment Policy As provided at clause 3.19 of its Articles of Association, to promote its objects but not for any other purposes. CA1066 has the power to invest fijnds in any lawful manner. The nature of its income and capital resources d￿S not permit long-terni investments. Reserves Policy The trustees believe that the charity should hold sufficient financial reserves in unrestricted funds to ensure that it can continue to meet the needs of clients. and its statutory obligations to staff and other stakeholders. in the event of unforeseen circumstances arising. Total unrestricted reserves at the end of the period were £539,028. The trustees aim to hold three months. expenditure as reserves. The trustees pay close attention to the balance between restricted and unrestricted reserves. During 2023-24 the charity was able to achieve a surplus which has been applied to rebuild the charity's reserves. This will assist with the need to meet ongoing costs of maintenan and repair of the building to which the charity is obliged lo contribute under the temis of its lease. Going Concern The charity has successfully managed the un￿rtaIntieS of its revenue stream over many years, despite the recurrent difficulties with the funding of its core Servi￿8. The trustees rely on this experience in foming their opinion that it remains appropriate to report the charity's affairs on the going con￿rn basis. They remain alive to the risks this uncertainty represents and to the need to retain agility and flexibility in order to adapt to changing circumstances. PLANS FOR THE FUTURE Within the context of the challenging economic environment the Board is pleased with the efforts of CA 1066 during the reporting year to deliver the best possible services. It believes that the charity is well managed and would like to commend the exceptional work undertaken by the skilled and committed staff and volunteers. The trustees are grateful to the agencies and individuals who are working so hard to help LJS provide and maintain an effective and quality assured independent advi￿ service for the people within the charity's area of benefit. The trustees recognise that funding for core CA 1066 ServI￿S is reviewed on a two-yearly basis, and its heavy relian￿ on short-term funding for Special Projects severely impacts on the charity's capacity to plan strategically for the future. Funding cycles which last 3 - 5 years would provide far greater opportunity for the Board and the management team to focus on organisational and service development. The Board remains committed to securing new additional funding wherever possible, but this must be in line with meeting client needs identified in our Business Plan to avoid mission drift. In the meantime, the trustees have recognised that the charity's core funding has remained inadequate. Although the deficiency has been made up temporarily by funds generated by special projects, such projects are. by their nature. short-lived and trustees Continue to seek medium- and long-term financial security for CA 1066. page 20 CITIZENS ADVICE 1066 EXEMPTIONS FROM DISCLOSURE No relevant exemptions from disclosure apply. FUNDS HELD AS A CUSTODIAN TRUSTEE The charity and its trustees do not hold funds as custodian trustee. STATEMENT OF DIRECTORS, RESPONSIBILITIES The trustees are responsible for preparing the Trustees. Report and the financial statements in accordan￿ 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 twe and fair view of the state of affairs of the charitsble company and of the incoming resources and application of reSoUr￿s, including income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to: Select suitable accounting policies and then apply them consistently; Observe the methods and principles in the Charities SORP. Make judgements and estimates that are reasonable and prudent; State whether applicable UK Accounting Standards have been followed. subject to any material departure disclosed and explained in the financial statements., and Prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware: there is no relevant infomiation of which the charitable company's Independent Examiners are unaware- and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant infomiation and to establish that the Independent Examiners are aware of that infomiation. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable companls website. Legislation in the United Kingdom governing the preparation and dissemination of the financial statements may differ from legislation in other jurisdictions. In preparing this report, the trustees have taken advantage of the small companies, exemptions provided by section 415A of the Companies Act 2006. Approved by the Board of Trustees on..1 J 11 _ 2￿L￿d signed on behalf of the Board.. Christopher Maynard Chair Elizabeth Menger Treasurer page 21 CITIZENS ADVICE 1066 AUDITOR'S REPORT TO THE TRUSTEES OF CITIZENS ADVICE 1066 FOR THE YEAR ENDED 31 MARCH 2024 Opinion We have audited the financial statements of Citizens Advice 1066 (the 'charity') for the year ended 31 March 2024 which comprise the statement of financial activities. the staternent of financial position, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the charitable companls affairs as at 31 March 2024 and of its incoming resoLJrces and application of resources. for the year then have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice: and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational 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 accordan￿ 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 accordan￿ with these requirements. We believe that the audit eviden￿ we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial ststements, we have concluded that the trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied, 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 concem 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 concem are described in the relevant sections of this report. Other information The other information comprises the infonnation included in the annual report other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other infomiation contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any fomi of assurance conclusion page 22 CITIZENS ADVICE 1066 thereon. Our responsibility is to read the other infomiation 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 perfomied. we conclude that there is a material misstatement of this other inforniation. we are required to report that fact. We have nothing to report in this regard. Matters on which we are required to report by exceptlon We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if. in our opinion: the information given in the financial statements is inconsistent in any material respect with the trustees, report" or sufficient accounting records have not been kept. or the financial statements are not in agreement with the accounting records., or we have not received all the infomiation and explanations we require for our audit. Responsibilities of trustees 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 dete￿nIne 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 con￿rn, disclosing. as applicable. matters related to going concern and using the going concem 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. Auditor's responsibilities for the audit of the financial statements We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder 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 auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordan￿ with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities. including fraud, is detailed below. 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; page 23 CITIZENS ADVICE 1066 We identified the laws and regulations applicable to the charity through discussions with management. and from our commercial knowledge and experience of the charity sector. 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 charity, including the Charities SORP 2019, Charities Act 2011. Companies Act 2006, and data protection. anti-bribery, employment, environmental 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 and the team remained alert to InStan￿S of non-complian￿ through the audit. We assessed the susceptibility of the charivs financial statements to material misstatements, 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 or actual, suspected and alleged fraud., Considering the intemal controls in pla￿ 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 pro￿ureS to identify any unusual or unexpected relationships., Tested joumals entries to identify unusual transactions" Assessed whether judgements and assumptions made in detemiining 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 documentation; Enquiring of management as to actual and potential litigation and claims., Reviewing correspondence with the Charity Commission, relevant regulators and the charity's legal advisors., and Reviewing minutes of trustee board meetings. There are inherent limitations in our audit prO￿dureS 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-complian￿. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees 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'.Ilvwd.frc.org.uldauditorsresponsibilities. This description fomis part of our auditofs report. Use of our report This report is made solely to the charity's trustees, as a body, in accordance with part 4 of the page 24 CITIZENS ADVICE 11x6 Charities (ACC￿Unts and Reports) Regulations 21X)8. Our awjit work has L*en und8rtkn $0 that we might state to the ch*ty8 trustees those matters wo are requirBd to stata to them in an auditors report and for no 0th8r purpose. To fvllest extent pemiitted by law, we do not acce￿ or asume reSpOr￿}bil￿ to anyo￿ other than the thanty and the charitys tnjstaes as a body. for our audit for this report or for opinion8 have fonTRd. Ilark Flneh FCA FCCA BFP (S•nior stattrt￿ Audltor) for and on l*half of McPhoT8ons CFG Ltd Statutory Audltor is eligth for appointhiert a8 aUdrt￿ of the (knrity by virtue of it8 aligiknlity for appointment a8 auditor of a company under sedion 1212 of ts Companies Ara 20c￿. hernDns CFG Llmit¢d 23 St Leonards Road Bgxhi1kn&8 East Sussex TN40 1HH CITIZENS ADVICE 1066 BALANCE SHEET (including statement of financial position) As at 31 March 2024 Fixed Assets Tangible Fixed Assets 10 23.512 42,970 Current Assets Debtors Cash at bank and in hand 11 272.773 552.193 824,966 209,689 578,052 787,741 Liabilities Creditors one year Net Current Assets amounts falling due within 12 (163,166) (380,501) 661,800 407,240 Provisions for liabilities 13 {112,497) (138.089) Net assets 14 572,815 312,121 Funds of the Charity Unrestricted funds Restricted Funds 15 15 539.027 33,788 272,884 39,237 572,815 312,121 For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. For the year ending 31 March 2024 an audit is required by reason of section 144 of the Charities Act 2011. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions of FRS 102 - small entities. The notes on pages 24 form part of these financial statements. The financial statements were approved and authorised for issue by the Board on IS- I1- 2oz*nd signed on their behalf by- C. H. Maynard Elizabeth Menger Chair T￿aSurer Company Registration No: 2923647: Charity Registration No: 1039704 page 26 CITIZENS ADVICE 1066 STATEMENT OF FINANCIAL ACTIVITIES (including income and expenditure account) For the year ended 31 March 2024 Note Unrestricted fvnds Restricted funds Total funds 2024 Total funds 2023 Income from: Donations & legacies Charitable activities Other Total Income 118,841 492.164 6,567 617.872 118,841 1,107,629 6,567 1,233,037 1,780 707,675 645 710,100 615.165 615.165 Expenditure on: Charitable activities 363,559 608.785 972,344 687.120 Total Expenditure 363,559 608.785 972,344 687,120 Net movement in funds for the year 254.313 6,380 260,693 22.980 Transfers between funds 15 11.831 {11.831) Transfers from RDCAB at fair value 15 98,065 Net movement in funds for the year 266,144 (5.450) 260.693 121.045 Reconciliation of funds: Balances brought forward 15 272.884 39.237 312.121 191,076 Balan￿S carried forward 15 539,028 33.788 572,815 312,121 There are no recognised gains or losses in the year, other than those included in the statement of financial activities. page 27 CITIZENS ADVICE 1066 Comparative figures prior year Unrestricted funds Restricted funds Total funds 2023 Total funds 2022 Income from: Donations and legacies Charitable activities other (including fundraising) Total Income 1,780 360.661 645 363,086 1,780 707.675 645 710,100 1,562 566.395 2,439 570,396 347.014 347,014 Expenditure on: Charitable activities Other Total Expenditure 334,360 352,760 687,120 513,290 334,360 352,760 687.120 513,290 Net movement in funds for the year Transfers between funds 28.726 (5,746) {4.024} 47.111 22,980 57,106 4,024 Tfr from RDCAB at fair value 50.954 98,065 Net movement in funds for the year 83.704 37,340 121,045 57,106 Reconciliation of funds: Balances brought forward 189.179 1.897 191,076 133,971 Balances carried forward 272.883 39,237 312,121 191,076 page 28 CITIZENS ADVICE 1066 STATEMENT OF CASH FLOW As at 31 March 2024 2024 2023 Net cash used in operating activities Net movement in funds for the reporting period 260,693 121,045 Adjustments for: Depreciation Charges Oecreasel(Increase) in debtors Increasel(Decrease)lincrease in creditors 19.459 (63.084) (242,927) 13.685 (89,153) 284,695 Net cash (used by)Iprovided by operating activities (25.859) 330,272 Fair value of fixed assets transferred from RDCAB (47,111) (25,859) 283,161 Total net cash (used by)Iprovided by operating activities (25,859) 283.161 Cash and cash equivalents at the beginning of the year 578.052 294,891 Total cash and cash equivalents at the end of the year 552,193 578,052 page 29 CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2024 Accounting policies....... .30 Donations and legacies........................................... .32 Income from Charitable Activities... .33 Other Income................................................. .33 Expenditure on charitable activities by fund . .34 Analysis of expenditure on charitable activities............................ .35 Trustees .35 staff Costs.. .35 Employees........................ .36 . 10. Fixed Assets.................. 36 11. Debtors................................. .36 12. Creditors- amounts falling due within one year............................ .37 13. Provision for liabilities .37 14. Analysis of net assets between funds at year end...............................................37 15. Movements in funds- Current Year.................... .38 16. Movements in funds- Prior Year..................................... .38 17. Purpose and nature of restricted funding ......... .39 18. Pension costs.... .39 19. Taxation. .39 20. Operating Lease commitments........................-..................................................39 21. Related party transactions............................. .39 Accounting policies a) Accounting basis i) These financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value. unless otherwise stated in the relevant note{s), in accordance with: The Charities Act 2011 The Companies Act 2006 The Financial Reporting Standard applicable in the UK and the Republic of Ireland: FRS 102 Accounting and Reporttng by Charities: Statement of ReGommended Practice (Charities SORP FRS 102) (effective January 2015). ii) There has been no change in the accounting basis from the previous year. iii) The charity meets the definition of a public benefit entity as defined by FRS 102 iv) The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going COn￿M. v) The functional currency of Citizens Advice 1066 is £ Sterling and is the presentation currency of these accounts. rounded to the nearest pound. page 30 CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 (contd.) b) Incoming reSoUr￿S i) Grants re￿1vable Grants made to finance the activities of CA 1066 are credited to the income and expenditure account in the period to which they relate. Income is only credited when any conditions for entitlement have been met. The"Performance Model" is used for recognition of grant income. ii) Bank interest Bank interest is included in the income and expenditure account on receipt. iii) Other income Other income. including donations. grfts and covenants are included on receipt iv) Intangible income In addition to the above. the charity also receives help and support in the fomi of voluntary assistance in advising the public. The financial value of services provided by volunteers has not been included in these accounts. however, the management team of CA 1066 acknowledges and greatly appreciates the high contribution which volunteers make to the charity with their enthusiasm and dedication. The number of volunteers and the financial benefit provided by them has been evaluated in the trustees. report. v) Deferred income 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 balan sheet. c) Expenditure, Support Costs & I￿ecoVerable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. Expenditure is classified under the following headings: Expenditure on charitable activities taken to further the objectives of the charity other expenditure, which represents those items not falling into the above heading. Support costs relate to functions which are necessary to support the work of the charity but which are not, in themselves, charitable activities. The apportionment of support costs between the supported charitable activities is based upon the estimated amount of support time and resource drawn by each supported activity. Details of the apportionment are set out in note 5. The charity is not registered for VAT. AII VAT payable is charged to the same expenditure heading as the associated underlying costs. page 31 CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 (contd.) d) Fixed assets and depreciation Fixed assets purchased are included at cost. Items are capitalised if their value is over £1,000. Fixed assets transferred from Rother District CAB are included at fair value. Depreciation is charged on a straight-line basis on the costs of the assets, or their fair value at acquisition, over their esh'mated useful lives as follows.. Land and Buildings 5 years or period of lease if shorter Fixtures, fittings and equipment 3 years or period of lease if shorter Computers 3 years e) Restricted funds Income received for restricted purposes is included in a separate restricted fund against which appropriate expenditure is allocated. Pension The charity operates a defined contribution group personal pension plan for its employees. Payments are charged to the income and expenditure account in the period in which they are incurred. g) Leases Rental costs under operating leases are charged to the statement of financial activities in equal amounts over the period of the leases. h) Financial Instruments The trust holds only financial assets and liabilities that qualify as basic financial instruments. Donations and legacies Unrestricted Restricted Total 2024 Total 2023 Legacy received Donations 116.603 2.238 116,603 2,238 1.780 In December 2023 a Bexhill resident who had previously volunteered at the local CAB office kindly remembered the bureau in her will. with the sum of £116.603 left to be spent for the benefit of Bexhill residents. The directors are extremely grateful for this bequest page 32 CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 (contd.) Income from Charitsble Activities Unrestricted Restricted Total 2024 Total 2023 Energy Advice Programme Financial Capability The Foreshore Trust Tackling Fuel Poverty Together MASDAP ESCC (Wami Home Check Service) Energy Development Programme- Sussex NHS Sussex Warm Spaces UK Power Networks Trussell Trust Rother District Council ESCC.. People and Pla LEAD Other Grants and fees 12,976 74,000 12,976 74,000 42,108 39,000 55.860 95,479 142,445 74,000 42,108 58,000 54,463 95,070 42,108 39,000 55.860 95,479 73.940 74,352 18,000 73,940 74.352 18,000 285,003 78,376 85.000 39.800 69.150 64,586 1,107,629 39.391 20.000 285.003 78.376 24,562 49,583 51.544 85.000 39,800 69,150 64.586 492.464 56,509 707.675 615,165 Other Income Unrestricted Restricted Total 2024 Total 2023 Other income - bank interest 6,567 6,567 645 6.567 6,567 645 page 33 CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 (contd.) Expenditure on charitable activities by fund Total Unrestric 2024 ted Charitable Activity Unrestricted Restricted Total 2023 Restricted Generalist Advi Debt and Benefits Advice Energy Projects Financial Capability Digital Suite etc Universal Healthcare Trussell Trust ESCC: People & Places 172,712 172,712 142,413 142,413 56,952 56,952 55,816 55,816 357,093 509,145 174,698 143.246 317.944 74.826 74,826 77.884 77,884 17,249 152,052 17,249 38,795 38.795 80.106 39,808 80.106 39,808 26.291 49,523 26,291 49,523 363.559 608,785 972.344 334,360 352,760 687,120 page 34 CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 (contd.) Analysis of expenditure on charitable activities Generalist Debt and Energy Financial Universal Trussell People Advice Benefits Projects Capability Healthcare Trust Advice Total 2024 Totsl 2023 Places Direct costs.. Salaries 61,952 43,749 379,270 59.839 6.914 66,324 24.185 642,232 378.157 Staff & volunteers 2,956 94,805 525 3,481 191,491 2,217 Other costs 4,820 50.667 30.39g 10,800 215,993 Support costs 8,383 78,684 14 987 1,482 13.782 4.823 135,140 90,754 172,712 56,952 509.145 74.826 38,795 80,106 39,808 972,344 687,121 Support Costs Salaries Staff & volunteers 802 470 5.304 711 143 786 217 8,433 4,625 Office costs 6.121 4.975 45.896 9,600 833 8.490 2,986 78.901 42,617 Premises casts 4,230 2,476 21.710 3,818 439 4.297 1,552 38,522 39,970 Governance cost 1,826 451 5,640 839 189 61 9,069 2,937 Other costs 20 12 135 18 20 215 605 12,999 8,383 78,684 14,987 1,482 13,782 4,823 135.140 90.754 Basis of allocation: Salaries. staff & volunteer costs and other costs are allocated directly to the projects to which the expenditure relates. Support costs are allocated to projects on the basis of staff and volunteer hours worked on the respective projects. Included in governan costs are payments to the Auditor of £9,000 (2023 Independent Examiner: £1,260). Trustees During the year no remuneration or benefits for services as a directorltrustee have been paid or were payable, directly or indirectly. out of the funds of the charity to any trustee or to any person known to be connected with them. Travel costs amount to £nil (2023 - £nil) were reimbursed to members of the Trustee Board Staff Costs 2024 2023 Wages and salaries National insurance costs Pension costs 579.457 46.084 16,691 642,232 343,742 24,883 9,531 378,156 page 35 CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 (contd.) Employees The average monthly number of employees during the year was as follows: 2024 2023 Administration Operational staff 23 25 16 16 No employee received remuneration amounting to more than £60.000 in the period (2023.. None) 10. Fixed Assets Land & Buildings CoTnputer Equipment Fixtures, fitbngs and equipment Tota1 Cost or fair value At 1 April 2023 Additions Disposals 68.106 34.128 8,066 110,300 34.128 34,128 Cost 31 March 2024 68.106 8,066 76,172 Depreciation 1 April 2023 Charge for the year Disposals 31,836 34.128 1,366 2,714 67,330 16,745 19,459 34,128 34,128 Depn 31 March 2024 48,581 4,080 52,661 NBV as at 31 March 2024 19.525 3,986 23,511 NBV as at 31 March 2023 36,270 6,700 42,970 11. Debtors 2024 2023 Debtors Accrued Income 205,215 67,558 272,773 89,947 119,742 209,689 page 36 CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 (contd.) 12. Creditors - amounts falling due within one year 2024 2023 Creditors Accruals Deferred Income 20.090 44,965 98.111 163,166 203,510 87,992 89,000 380,502 13. Provision for liabilities 2024 2023 The trustees previously built up a provision for liability 112,497 for repairs under the lease of premises occupied by the charity in St Leonards. The extemal repair programme ComMen￿d in 202213 and was completed in 202314. A provision for repairs and refurbishment at the Bexhill premises was transfe￿ed across from RDCAB on merger. The trustees have rnade a further provision in 202314 for future refurbishment of the interior of the St Leonards premises 138,089 14. Analysis of net assets between funds at year end 2024 2023 Unrestricted Restricted Totsl Total Tangible Fixed Assets Current Assets 23.511 10,277 23.511 824,966 42.970 787.741 814,689 Current Provisions Liabilities (275.662) (275,662) {518,590) 539,027 33.788 572.815 312,121 page 37 CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 (contd.) 15. Movements in funds - Current Year 1Apr 2023 Income Expenditure Transfers 31Mar 2024 Restricted Funds MASDAP Financial Capability Trussell Trust UK Power Networks ESCC: People and Place Energy Advice Programme RDCAB fixed assets LEAD 55.860 74,000 78.376 285,003 39.800 (56,952) (74.826) {80,106) (277.517) {39,808) 1,092 826 1,730 7,486 12,976 (13.216) 240 39,237 (15.726) 23.511 2.790 69,150 (66.360) Total Restricted Funds 39,237 615,165 608.785 11,830 33,787 Total Unrestricted funds 272,884 617,872 363.559 11,830 539,028 Total Funds 312.121 1.233.037 (972,344) 572,814 16. Movernents in funds - Prior Year 1Apr Income 2022 Expenditure Transfers 31 Mar 2023 Restricted Funds MASDAP Financial Capability Help to Claim Energy Advice Programme Trussell Trust ESCC People & Places RDCAB fixed assets Total Restricted Funds 54,463 74.000 {54,489) (77,884) (1,327) (143,246) (26,291) (49,523) 26 3,884 (570) 801 1,897 142,445 24.562 51,544 1,729 (2.021) 39.237 39,237 39,237 1,897 347,014 352,760 43.086 Total Unrestricted funds 189.180 363,086 {334,360) 54,978 272,884 Total Funds 191,076 710.099 687,119 98,065 312,121 page 38 CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 (contd.) 17. Purpose and nature of restricted funding MASDAP". a Debt Advi￿ Project (2016-25) funded by the Money Advice Service (latterly Money and Pensions Service) (Debt Advi￿). Financial Capability work is funded by East Sussex County Council through the Additional Measures grant to provide generalist debt advi￿. Energy Advice Programme funded via the national Citizens Advi￿ servi￿. Regional Energy Lead to help people cut their energy bills and get financial support Trussell Trust.. funding for financial inclusion advisers in Hastings. Battle and Bexhill Food Banks. ESCC People and Pla￿. funding via ESCC for an energy advi￿ research, engagement and delivery project working across multiple partners UK Power Networks '. funding for fuel poverty advi￿ and low carbon transition advice delivered across the whole of East Sussex. LEAD: Local Energy Advi￿ Demonstrator project funded by Department for Energy and Net Zero through the Regional Low Carb()n Hub 18. Pension costs A pension scheme for employees is operated on a defined contributions basis. The scheme is open to all employees at any time. The company contributes up to 60/0 of pensionable earnings to match employees. contributions. The assets of the scheme are held separately from those of the company in an independently administered fund. The fund administrators are The Pensions Trust and the scheme is the Flexible Retirement Plan. The pension cost shown in the accounts for the year represents contributions payable by the company and amounted to £16.691 (2023 £9.531). There were no contrtbutions payable or outstanding at the year end. 19. Taxation The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 20. Operating Lease commitments At 31 March 2024 Citizens Advice 1066 had the following future minimum lease payments under operating leases in relation to the lease of premises and photocopiers: Not later than one year £17.590 Later than one year and not later than five years £7,870 Later than five years £ nil. 21. Related party transactions There have been no related party transactions identified in accordance with FRS102. page 39