2025-03-31-accounts

citizens advice CITIZENS ADVICE 1066 ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Registered Charity number 1039704 Company number 2923647

CITIZENS ADVICE 1066 ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Contents REPORT OF THE DIRECTORS AND TRUSTEES 2 REFERENCE AND ADMINISTRATIVE DETAILS STRUCTURE, GOVERNANCE AND MANAGEMENT AIMS, OBJECTIVES AND ACTIVITIES 7 ACHIEVEMENTS AND PERFORMANCE IN 2024- 2025 FINANCIAL REVIEW 16 PLANS FOR THE FUTURE 18 EXEMPTIONS FROM DISCLOSURE 19 FUNDS HELD AS A CUSTODIAN TRUSTEE 19 STATEMENT OF DIRECTORS, RESPONSIBILITIES 19 AUDITOR'S REPORT 21 BALANCE SHEET 25 STATEMENT OF FINANCIAL ACTIVITIES 26 STATEMENT OF CASH FLOW 28 NOTES TO THE FINANCIAL STATEMENTS 29 Rother whe￿ Citizens Advice 1066 ope￿teS "I'm not going to change the world. You're not going to change the world. But we can help we can all help., Christiano Ronaldo 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 2025. The financial statements comply WFth the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice (Charities SORP FRS 102 - second edition). REFERENCE AND ADMINISTRATIVE DETAILS Name of Charity: CITIZENS ADVICE 1066 Registered Charity Number: 1039704 Company Limited by Guarantee: 2923647 (Incorporated in England & Wales). Legal Forni: Company Limtted by Guarantee Governing document: Articles of Association adopted on 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: Galloways Accounting (Audit) Ltd (trading as Galloways)23 St Leonards Road. Bexhill on Sea. East Sussex, TN40 1 HH Bankers: Lloyds Bank, Hastings Branch Nationwide Building Society Cambridge and Counties Bank 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 Lee Forster-Kirkham'" . Christo her Ma nard Elizabeth Men er" '. David Watters Nicolae Trofin Chair Re-election at AGM Trustee Re-election at AGM ', Treasurer ', Re-election at AGM Trustee . Re-election at AGM Trustee . Re-election at AGM Trustee , Election at AGM i Somm Ikedinma ' Trustee . Election at AGM "Reappointed as Treasurer on 21°, May 2024 'Treasurer to 21st May 2024 Jun 2016 Dec 2015 A r2016 A r2016 A r2016 Nov 2023 Ma 2024 Senior Officers during the year During the reporting period and at the date of approval of this report the trustees delegated day-tcFday management of the charty to the following senior management personnel. Trac Patricia Mockrid Chief Executive Officer erations Mana er 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 charty 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 Charrty 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 Cittzens Advi￿ 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 proceedings. Trustees and Members The trustees of the charity are the directors of the company. They are individuals drawn from the local community and they nonnally reside or work in local authorty districts of Hastings and Rother. The maximum number of trustees is fifteen and the minimum is three. 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 page 3

CITIZENS ADVICE 1066 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 on&third). must retire from office by rotation save that no Trustee who has setved a term 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 work of the charty 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 2025, the company had 10 members {2024- 12 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 office and is available to the public to view. General Meetings During the reporting period the charty 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 il also relies upon the services of a large number of volunteers for the deltvery of its serrfices. Equity, Diversity and Inclusion The Trustee Board regards diversity as an important source of strength for the charity. sn its recruitment practice, CA 1066 is committed to reflecting the communities it senies, to fairness, and to enabling people to overcome barriers to participakn'on. 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 m*ts in formal 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 certain decisions in accordance with the delegated powers. Salaries of key managers on the staff are agreed by the HR Committee with reference to comparable salaries paid in the sector. Day to day organisational decisions are delegated to the Chief Executive. The organisational structure of CA 1066 is regularty reviewed. Membership of National Body CA 1066 is a member of the National Association of Cits'zens Advi￿ Bureaux, which trades as "Citizens Advice. and which provides a framework for standards 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 page 4

CITIZENS ADVICE 1066 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 external standards and performance monitoring; it does not otherwise affect the organisational independence of the charity. Business Plan In orderto sustain its administration and general advice functions, the charity's business model relies on a combination of corefunding and funds generated bythe 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 charity'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 CA 1066's key priorities can be engendered. leading to improvements in Servi￿ delivery. At its core, our Plan seeks to deliver the CA 1066 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 evolving regulatory environment. They have adopted a robust data protection policy to safeguard the personal data of clients, volunteers and paid staff and to ensure Complian￿ 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 r( seeks to deliver rts charitable objects, and its internal 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 within 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 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 process 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 LCAlcomparable organisations past performance and previous risks encountered page 5

CITIZENS ADVICE 1066 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 supervisory controls which minimise risk of failing to deliver on existing grant agreements and contracts. Staff awareness of sources of fvnding and the consequences arising from any failure to deliver services in line with grant agreements and contracts. The effective use of probationary periods, Job Person Role Specifications, staff supervision and HR policies to promptly identify and deal with issues of concern. Regular case note checking.. infom)al and formal staff reviews., training to ensure quality. Securing and maintaining external quality control accredttations. Regular review and analysis of perfomiance statistics to ensure targets are met. Ensuring adequate financial reserves and Cuftivating 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 Newly appointed trustees 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 learn 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 m4 of office and ancillary space at the Magnet Centre. 1 Christ Church Courtyard, London Road, St. Leonards-on-sea., and approximately 2,352 fF (218.53 m,) at 41 St Leonards Road, Bexhill-on-sea (of which approximately ⅓ comprises basement areas which are not adapted for office 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 charity. We enjoy good relationships wtth the landlords of both premises. Both premises include reception and waiting areas; open-plan office spa￿$,. meeting rooms and private interview rooms which are adapted for safe, social1y-distan￿d interviews. In addition, the charty has temporary arrangements at various locations across Hastings and Rother for the delivery of outreach sep4ices. Staff and volunteers In the course of the reporting year, CA 1066 employed 36 paid staff and we had 42 volunteer advisers and others in voluntary roles. page 6

CITIZENS ADVICE 1066 Partnerships, thought leadership and sharing best practice CA 1066 works in close partnership wtth other local Citizens Advice LCA across East Sussex through the consortium group Citizens Advice East Sussex Limited. of which it is a member, and with LCAS in West Sussex and Brighton 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 for the relief of poverty and distress, thereby drawing resources into its primary areas of benefrt 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 within its principal areas of benefit. The CEO and other members of the management team and Board are members of strategic steering groups and committees including The South East Net Zero hub advisory board, Hastings Borough Council's Housing Strategy steering group, Hastings Community Ne￿Ork Executive, the Hastings Plan for Neighbourhoods Board, the VCSE Alliance, Hastings Integrated Care Team management group, Rother Integrated Care Team management group, ESCC Financial Inclusion Steering Group, East Sussex Energy Partnership. CA 1066 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- povety field. CA 1066 is co-ordinating an antipovety working group on behalf of Hastings Community NeI￿ork Executive and with support of HBC'S OveNiew and Scrutiny Committee and relevant statutory organisations. Close partnership working with Arun and Chichester Citizens Advice on energy servi delivery continues to develop positive relationships with the power networks acrossthe region. Linking fuel poverty and low carbon transition advice continues to be an important area both for trying to influence policy and for an advice offer which does not create barriers at the point of access based on income levels and potential stigma. For three years running, CA 1066 has c￿chaIred a successfiJl and influential Low Carbon Conference for the South East Region, with speakers and attendees from central government, national charities and major utility cornpanies. Further details of such projects and the partners with whom the charty has been working, are detailed in the section of this report on Special Projects. AIMS, OBJECTIVES AND ACTIVITIES Objectives and activities The objects of CA 1066, as set out in its Articles of Association, are,'topromote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress in particular, but without limitation, for the benefit of the community in the local authority a￿aS of Hastings, Rother and East Sussex as the same are constituted at the date of the adoption of these Articles ('the principal areas of benefiy) and suffounding areas." The key power the charity exercises in furtherance of its objects is. .to establish Citizens Advice 1066 as a Cent￿ to provide a free, confidential and impartial seNice of advice, training, infonyiation and counsel for the public and for the implementation thereof." The services of CA 1066 are consistent with the twin aims of Citizens Advice, namely, "to provide the advice people need for the problems they fa￿. and "to improve the policies and page 7

CITIZENS ADVICE 1066 practices that affeGt people's lives." Its services are also consistent with the four stated Principles of Citizens Advice, namely. "Free, Independent, Impartial and Confidential" The trustees have referred to the guidance contained in the Charity Cornmission'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 include 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. faC￿t&fa￿ advisory services to the local community, CA 1066 also operates a telephone advice service which runs from 9am to 5pm each weekday and an e-mail advice service. The charty also has a casework team which provides specialist level advi￿ in debt, in benefits and financial inclusion. During the reporting period, the additional specialist advisory services were provided via special project funding as detailed further below. The charity, with support from Citizens Advice in North West Kent started training advisers towards accreditation for level 2 immigration advi￿. CA 1066 does not have any trading subsidiaries. The charity is the only independent advice service within the districts of Hastings and Rother which is able to offer quality assured advi￿ 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 CA 1066 complies with the guidance on public benefrt supplied by the Charty Commission. ACHIEVEMENTS AND PERFORMANCE IN 2024- 2025 The charity has continued to grow during the reporting period. It employs more staff, it manages a larger budget than ever before, and the public value it delivers has increased from approximately £31 million to over £40 million. Charitable Activities The charitable activities of CA 1066 are carried out and tts funds are expended wholly within the United Kingdom. It remains one of the busiest local citizens advi￿ 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 Ctttzens 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 return in the period with new enquiries. Client Contacts - contact wtth clients by phone, letter, email, or in person. The data generated by the system showsthat during the 2024-2025 reporting period, CA 1066 dealt with 12,549 Unique Clients (9,508 - 2023-24). The number of cases during the year was 10,003 {7,435 2023-24). These clients presented with 61,301 distinct client issues (29,522 2023-24). The increase represents both the complexty presented as other organisations, statutory and voluntary, have decreased or ceased their services. It also reflects page 8

CITIZENS ADVICE 1066 the requirements from funders of projects to record more aspects of the case and the outcomes achieved. The charity responded to 25,043 client contacts (17,099 - 2023-24). Our key statistics consistently show that the majorty of our clients are in the age range of 25 to 60 years old. Many clients return for advice 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- 61 % are living with disabilities or long- term 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 7,141 client issues, (2023124 3,834). This category accounted for 12 % (13 % in 202&2024) of all client issues over the year, despite the transfer of the Help To Claim contract to our sister charity, Crtizens Advice Eastbourne. Key Issues 2024-2025 io.( 15.0Th) 20,IXIO 25.01 other consumer issues benefits bud8etin8 and finantial inclusion hou5in8 debt fuel 4%... tharitable support ;. 1% legal .¥1% relationships ¥..i% employment 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 activity 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 5,091 (5,002 in 2023-24). In part, the proportion of these issues our caseload is a function of specific 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 charty. they cannot be permitted to obscure the fact that each service user is an individual with a personal story who is entitled to dignity and compassion. page 9

CITIZENS ADVICE 1066 CA 1066 undertakes regular sunieys amongst users and non-users and its findings are generally very positive with 77 % of supleyed clients stating they were likely or very likely to recommend the service provided in 202>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 the 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 received 7 formal complaints, which represents less than 0.06 % of the totality of unique clients who had contact with the service. These complaints were resolved by supervisors and managers meeting the people who had experienced difficulties, predominantly in ac￿SsIng the service. and ensuring their advice issue had been resolved and they knew about all the dtfferent channels into the service, particularly face-to-face. The General Advice Service The General Advice Service faced sustained pressure throughout the reporting period with daily carry 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 by the end of the period. Clients with urgent needs for food and fuel vouchers, court deadlines and bailiff action are given priority by the service. The advice supeprfisory team have improved tracking processes to manage this additional pressure on the triage systern. A concerted effort was made to recruit new volunteers which resulted in some success although the service could support additional volunteers. A new training offer was developed in which volunteers are supported through Action Learning Sets with the average training period reduced to eight weeks. Digital inclusion work has continued to be an important area within the general advi￿ service, in particular supporting clients who need assistan￿ to get online. We continue our partneship with Tech Resort CIC to distribute deVI￿S and to provide coaching. The Additional Measureslshielding Group fvnded by ESCC covered the costs of the financial capabilrty team's work within the General Advice Seniice. This funding ended at 315t March 2025. Some funds for preventative advice work continued into the 2025-26 period albeit at a reduced level. Outreach Services are established at the following locations.. Rye HutFon-the Hill, Tilling Green Community Centre Rye, Battle Almonry and Hastings Food Bank. Frequency is based on available funding and client need at specific locations or to meetthe advice needs of people working with our partner organisations. This area of work is relatively costly but helps us to support people who find tt hard to use other channels for a variety of reasons. A dedicated outreach and partnerships supervisor supports and develops this work in the community. Specific small scale outreach projects were developed with, Fellowship of St Nicholas vulnerable parents. group, Woodlands Hospital, Seaview and Hastings Community Information Hub (run by Hastings HEARD, The Pelham. the LINKS project. The outreach work which has been developed in the Rother District will embed this work further in the service offer staff, volunteers and clients. The Money Advice Service The charity has a long-established. specialist Money Advice Unit. The demand for this service remained high through the reporting period and we secured funding for an additional page 10

CITIZENS ADVICE 1066 money advice trainee who became accredited as a specialist adviser during the reporting period. The Unit met all its performance targets for the year. Since 2018, the work of this service has been funded primarily via the Money Advice Service Debt Advice Project, commissioned by the Money and Pensions Seniice (an arm's-length body sponsored by the Department for Work and Pensions. "MaPS") and paid via a sub-grant from national Citizens Advice. The current contract funds one FTE adviser to assess and deliver multi-channel debt advice to 215 clients per year. Despite this importance of this service and increased demand, our specialist money advice service remains vulnerable. The trustees believe that it is essential for CA 1066 to be able to continue to offer fac&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. Social Policy, Research and Campaigns The charity is a member of the Citizens Advice East Sussex Research and Campaigns group, working Closely with the other local Citizens Advice. The group provides data analysis and trend reporting which is used by the chief officers 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 January 2025 the charity co-published published a Citizens Advice East Sussex Cost of Living report. This was presented to the ESCC Financial Inclusion Steering Group. Helena Dollimore MP and Dr Kieran Mullin MP each visited the charty in 2024-25 to receive briefings and exchange views with staff and volunteers about the most pressing issues our clients are facing. The charity works to ensure good relats"onships with our local member5 of parliament and the meetings and related briefings led to positive exchanges on a number of areas. We continued to keep the spotlight on the need for safeguards and 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. The CEO and Head of Energy Partnerships have presented findings on the delivery of energy advice to policy officers from the Department of Energy Security and Net Zero who have asso visited the LCA on several occasions. Telling the stories of our clients has been the prism through which we present this work. The CEO keeps in close contact with the Energy Leads at the national association and presented about our work with delivery energy advice by working closely with local GP practices to a conference of the network and other partners in January 2025. Special Projects East Sussex Shieldin Grou Additional Measures The funding for additional generalist money advisers across Sussex, which commenced in 2020 was continued through the current reporting period. Underthis project, CA 1066 received funding to provide money advice through the financial capability team of its General Advice service for clients in Rother District and Hastings. page11

CITIZENS ADVICE 1066 Through this fvnding the service 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. 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 c(Fordinated, on behalf of all the East Sussex LCAS. the distribution of £405,261 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, warm clothes, shoes and school uniforms. The financial capability advisers worked with clients to ensure that all benefits they were entrtled to were claimed, grant applications made and debts managed. Where clients lacked skills in budgeting or digrtal 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 charty again carried out local delivery of the Energy Advice Development Programme. which provides one to one advice for people in fuel povety or in a fuel poverty risk group using local CA 1066 advisers trained up NEWCity & Guilds Level 3 Award in Energy Awareness. CA 1066, with CA Arun and Chichester, was also the lead for all the LCAS in East and West Sussex and Brighton and Hove for an energy advice project funded through National Citizens Advice. 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-fvnded Energy Redress Scheme, especially for people on pre-payment meters. As well as providing help wtth ￿e1 costs to eligible clients, the scheme extends to help with providing basic items such as fridges and cookers. In partnership with Retrofrtworks and the other CABX in East Sussex, CA 1066 continued to deliver energy advice under contract to East Sussex County Council through the Wami 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 entry point for engagement with wider advice. It has inspired the development of similar projects elsewhere in the country. CA 1066 managed to over-achieve its targets consistently. The success of this project has led to it being extended for a further year, to April 2025. In partnership with Arun & Chichester Cttizens Advice we were successful in a bid for fvrther Energy Redress Funding to support energy advisers, one within the LCA 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 Advice and funded by a group of utility companies (SGN, UK Power Ne￿orkS and Southern Water), the charity provides wrap-around, holistic advice including energy. other debts and benefits advice to vulnerable people who might otherwise struggle with their bills. Southern Gas Network also extended its temporary funding for the provision of energy advice in Community Warni Spaces across East Sussex for the 2024-25 winter period. This is an page 12

CITIZENS ADVICE 1066 ongoing project. It also covered the cost of distributing small energy efficiency measures such as LED lightbulbs. radiator reflectors and slow cookers. CA 1066 was the lead partner in the 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 turn, funded by the Department for Energy Security and Net Zero ("DESNZ"). The project engaged hard-to-reach households and hard to treat houses in rural Rother in taking and acting on retrofit advice on physical measures they can take to make their homes warmer, with reduced carbon emissions, and cheaper to heat. The funding also paid for contractors to undertake retrofit assessments of peoples, homes. The charity had good support from officers of Rother District Council in mobilising this project across Rother. UK Power Networks (Operations) Ltd agreed via a consortium co-ordinated by Arun and Chichester Citizens Advice provided funding for delivery of energy advi￿ to residents across the region. CA 1066, with the East Sussex fuel poverty Co-ordinator, ran its third 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. Universal Healthcare CA 1066 completed the development phase of the Universal Healthcare project led by NHS Sussex and London University of the South Bank. The project focused on health inequalities and equity in accessing heatthcare. Hastings is one of several research areas across the country. CA 1066 worked on two elements.. supporting Primary Care providers to refer people with respiratory illness into fvel povety programmes and developing a digital platform to support seamless client journeys with no wrong door approach. Both elements resulted in successful outcomes. The work with primary care was scalable across other health conditions impacted by the cold and 500/0 of GP practices across East Sussex are now engaged in working with us on this method of engagement. The digital platform sUC￿eded in supporting all CA 1066 referrals into the service and secure electronic delivery of client information to the appropriate team. Our partner organisations, Hastings HEART, Tech Resort, Seaview and FSN are also routinely using the platform to facilitate client information moving securely be￿een the organisations. Seaview reports the need for much reduced repetition of their story by people using their services. On one of our projects with FSN, supporting families living in Temporary Accomodation, the advisers and support workers have case notes in a shared view. 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 services 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 2024 the approach to digital inc5usion was rolled out into our outreach venues and to the service delivered in Warm Spaces. A member of the admin team and the outreach supervisor page13

CITIZENS ADVICE 1066 take responsibility for ensuring the materials and equipment needed are up-to-date and being used appropriately. Multi ramme CA 1066 continued to work for the Multiply Programme, a national programme to support an improvement in basic maths skills. This was a good fit with the charity's work with clients on budgeting and supporting clients towards improved financial resilience. The funding ended on 31 March 2025. Bexhill MuFti-Disci lina Team CA 1066 works with Rother DC housing officer5. Bexhill PCN social prescribers, Tech Resort and our own advisers to deliver a drop-in session in the Bexhill office one afternoon a week. This service is much valued by local people but all the participating organisations are under financial pressure and as a consequence, the provision is vulnerable. Trussell Trust The charity's partnership wrth Trussell Trust and Hastings Food Bank which has the aim of helping people to reduce their dependency on food vouchers continued to be successful. By generating household income through support to claim benefrts and access to charrtable grants many people have been able to reduce or cease their use of the foodbanks as a result. Sainsbu Famil Charitable Trusts The charity again provided a consultancy service on energy advice on a pilot basis for Sainsburys Family Charitable Trusts. Law Clinics Changes to the legal aid system have led to there being no law firm in East Sussex offering civil legal aid, and only one in Bnghton. Even if there were practltioners available. the financial eligibility criteria mean that civil legal aid is available only in a very small minority of cases. CA 1066 has been working wth laywers willing to offer their seprfices on a pro bono basis through a variety of organisations. The service is growing slowly due to funding and time constraints and we do not advertise the service externally. However, we have been 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. In response to local need. in September 2024 the charity commenced training 2 advisers to provide immigration casework advice (regulated by the Office of the Immigration Services Commissioner, which has since become known as the Immi ration Advice Authorit ). Community Impact CA 1066 has the knowledge, skills and experience to make an impact where clients experience greatest n￿d.. most significantty 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 serNices in terms of lower costs incurred in a range of areas including temporary accommodation, debt enforcement, social 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. page 14

CITIZENS ADVICE 1066 Citizens Advice impact tools help us to evaluate the dtfference we make to local communities. These include a New Economy and HM Treasury approved methodology, which draws together evidence of the impact of all our activtties. The benefits to the communty can be expressed in money terms as: Fiscal savings £5,070,823 Public value £40,231.073 Benefits to individuals £34.493,866 Improved emotional wellbeing £31,110,431 The chart below illustrates how CA 1066 succeeded in leveraging its core grant into social impact. Community Impact: CA 1066 2024125 Public value Benefits to individuals Imprtyed emotional wellbeing Fiscal savings Turn thier Core Grant This represents continued growth from previous years. There has been a 28 % increase in fiscal savings over the previous reporting period, which directly benefits statutory sector budgets. The public value return is nearly £380 for every £1 of core grant from our local authority stakeholders. The amount generated in monetary benefits to individuals has increased by 22 %. Quality assurance standards The charity holds an AQS quality-mark for Generalist Advice 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 Service as an intermediary for Debt Relief Orders (DROS). All specialist debt advice staff undergo Money Advice Service accredited training to the Court representation level. In the last leadership self-assessment review, in 2024, 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" resutt.) page 15

CITIZENS ADVICE 1066 Staff Since 2019, when the complement of paid staff was reduced to 9 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; 25 in the year 2023124,. and 36 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 resources. Nonetheless, the trustees consider the charity is fortunate to have a dedicated and enthusiastic staff team. Contribution of Volunteers Voluntary social engagement is the heart and soul of Citizens Advice. CA 1066 is reliant on the work of volunteers 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, wtth 42 people who give at least a full day a week to the service. They include former solicitors, senior social workers. company directors, people with disabilities, public health practrtioners, 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 terms. 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 (2024 - 42 volunteers and 16,161 hours). Calculated on the basis of a living wage of £11.44 per hour, this has an estimated financial value of £184,881. As well as their time, care and lrfe experience, the volunteers ensure the local community stays an integral part of CA 1066. so that it 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 harm to the charity's beneficiaries, staff, volunteers or others who come into contact wth the charrty through its work. signtficant loss of the charity's money or assets, significant damage to the charty's propety or significant harm to the charity's work or reputation. CA 1066 did not suffer any such serious incidents during the reporting period. FINANCIAL REVIEW The total incoming resources for CA 1066 for the year were £1,387,420 (2024 - £1,233,037). Of the total expenditure of £1,250.139 (2024 £972,344), the total amount of charitable expenditure on direct charitable activity was £1,250.139 (2023 - £972,344) across the range of projects operated by the LCA. At the yeaf end the charty's total funds stand at £710,096 (2024: £572,815) of which £7,840 is restricted (2024. £33,788). page 16

CITIZENS ADVICE 1066 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 receive 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 charitable giving which, by their very nature, are unpredictable and short tem. 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 LCA 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 be￿een 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 74 % for Hastings Borough. Since the unrfication of the two seniices, Rother District Council has continued to provide funding at the same level as before. The trustees are very grateful to have received £85,000 from Rother District Council during the reporting year. This has enabled the service to attract more funding for services which benefit Rother residents such as the five day a week drop-in at the Bexhill office which is particularly beneficial for people who find it difficultto get to access services online. Meanwhile, Hastings Borough Council had already decided to ￿ase exercising its statutory powers to provide 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 recetved £21,054 from the Foreshore Trust during the reporting year. This was down from £42.108 in 2023-24. The income from these SoUr￿S makes a crucial contribution to providing premises and to supporting the employment of core staff who can, in turn, sustain the activities of the General Advice servi￿, volunteers and enable spectfic projects which can employ dedicated project staff. However, it is simply not enough, and the charty 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 critical to the charity's continued existence. At the beginning of the reporting period there was an expection that the Foreshore Trust's Large Grant programme would finish at the end of March 2024. Subsequently, however, the funding was folled forward for a further six months on the same terms. Since October 2024 there have been no funds from this source. Thetrustees believe this brought to an an unbroken record of core funding for the charity from Hastings Borough Council since 1939. CA 1066 has not remained passive in response to the inadequacy of local authority support. It has been creative and agile in finding other sources of income. But that exercise itself absorbs time and resources and. despite the successful accumulation of a number of projects, the trustees recognise that those income streams are short-term 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, CA 1066 has the power to invest funds in any lawful manner. The nature of its income and capital resources does not permit long-temi investments. page 17

CITIZENS ADVICE 1066 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 £702,256 The trustees aim to hold three months, expenditure as reseNes. The trustees pay close attention to the balance between restricted and unrestricted reserves. During 2024-25 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 maintenance and repair of the building to which the charity is obliged to contribute under the terms of its lease. Going Concern The trustees have taken account of the financial position of the charity., of the absence of any significant economic or environmental factors, or any known or anticipated legal actions thatwould threaten the ability of the charity to continue as a going concern,. and of the fact that the 2025 accounts of do not contain any items that were subject to any material uncertainty. The charity has successfully managed the uncertainties of its revenue stream over many years, despite the recurrent drfficulties with the funding of rts core Servi￿$. The trustees rely on this experience in forming their opinion that it remains appropriate to report the charity's affairs on the going concern basis. They remain alive to the risks this uncertainty represents and to the need to retain agilty 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 eX￿ptIOnal 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 us provide and maintain an effective and quality assured independent advice seNice for the people within the charity's area of benefft. The trustees recognise that fvnding for core CA 1066 senrfices is reviewed on a two-yearly basis, and its heavy reliance on short-term funding for Special Projects severely impacts on the charty's capacity to plan strategically for the fvture. 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 fvnding has remained inadequate. Although the deficiency has been made L6P 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. The government's English Devolution INhite Paper, published in December 2024, proposes a reorganisation of local government which is likely to have a significant impact on the charity. The Borough and District Councils which, historically, have provided its core funding, will cease to exist and the local government areas which have defined its principal areas of benefit will cease to have the same significance. Atthough the proposed new unrtary authorities are page 18

CITIZENS ADVICE 1066 not expected go live until 1 April 2028. the trUSt￿S have started actively to consider how to respond to the new landscape so that, togetherwith its sister charities in East Sussex, CA1066 will be prepared to embra￿ the opportunities which the changes will bring and to mitigate the risks for our seNice delivery. 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 accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting practi￿). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resour￿$, 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, subjectto any material departure disclosed and explained in the financial statements,. and Prepare the financial statements on the going concem basis unless rt is inappropriate to presume that the charttable 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 information of which the charitable company's Independent Examiners are unaware; and the trLSStees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the Independent Examiners are aware of that information. The trustees are responsible for the maintenance and integrty of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of the financial statements may differ from legislation in other jurisdictions. page 19

CITIZENS ADVICE 1066 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 Bo s on 10th October 2025 and signed on beha￿ of the Board.. kjw ee Forster.Kirkham Chair Ellzabeth Menger Treasurer page 20

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 Advi￿ 1066 (the 'charity') for the year ended 31 March 2024 which comprise the statement of financial activities, the statement 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 Standatrl 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 company's affairs as at 31 March 2025 and of its incoming resources and application of resources, for the year then ended., 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 International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorts responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements. we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going 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 wtth respect to going concern are described in the relevant sections of this report. Other infomiation The other infomiation comprises the infomiation included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assuran￿ conclusion page 21

CITIZENS ADVICE 1066 thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit. or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Matters on which we are required to report by exception 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 information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the statement of trustees, responsibilities, thetrustees, who are also the directors of the charty 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 detemiine is ne￿$sary to enable the preparation of financial statements that are free from material misstatement. whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern. disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. 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 thefeunder Our objectives are to obtain reasonable assuran￿ about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an audrtorfs report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordan￿ wrth ISAS (UK) will a￿ayS 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 22

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 specffic 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 lav￿ 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 charity's 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 internal controls in place to mitigate risks of fraud and non- compliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we- Perfonned analytical procedures to identify any unusual or unexpected relationships., Tested journals entries to identify unusual transactions., Assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias- and Investigated the rationale behind significant or unusual transactions. In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to". Agreeing financial statement disclosures to underlying supporting documentation,. Enquiring of management as to actual and potential lrtigation and claims., Reviewing correspondence with the Charty Commission, relevant regulators and the charity's legal advisors- and Reviewing minutes of trustee board meetings. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any. Material rnisstatements 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 responsibilrties is available on the Financial Reporting Council's website at.. https"Ilww.frc.org.uklauditorsresponsibilities. This description forms part of our auditorfs report. page 23

CITIZENS ADVICE 1066 Use of our report This report is made solely to the charity's trustees. as a body. in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audtt work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditorf5 report and for no other purpose. To the fullest extent permitted by Saw, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Mark Flnch FCA FCCA BFP (Senlcr Statutory Auditor) for and on b•haff of Gallowlys Accounllng {Audit} Umll•d Statutory Audltor is elig'ble for appointment as a￿ltOr of ￿ charity by virtue of its eligibility for appointrnenl as audltc< of a company under secb¢Jn 1212 of the Companle5 Act 21XJ6. Galloways Accounting {Audit) Ltd 23 St Leonards Road Bexhill-on-sea East Sussex TN40 1HH page 24

CITIZENS ADVICE 1066 BALANCE SHEET (including statement of financial position) As at 31 March 2025 Note Total 2025 Total 2024 Fixed Assets Tangible Fixed Assets 10 7,840 23,512 Current Assets Debtors Cash at bank and in hand 11 243.251 757,166 1,000,417 272,773 552,193 824,966 Liabilities Creditors one year Net Current Assets arnounts falling due within 12 (173,064) (163,166) 827,353 661.800 Provisions for liabilities 13 (125,097) (112,497) Net assets 14 710,096 572,815 Funds of the Charity Unrestricted funds Restricted Funds 15 15 702,256 7,840 539,028 33,787 710,096 572,815 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. The notes on pages 29 to 37 form part of these financial statements. Chair Treasurer page 25

CITIZENS ADVICE 1066 STATEMENT OF FINANCIAL ACTIVITIES (including income and expenditure account) For the year ended 31 March 2025 Note Unrestricted funds Restricted funds Total funds 2025 Total funds 2024 Income from.. Donations & legacies Charitable activities Other Total Income 19,916 511,569 11,522 543.007 19,916 1,355,982 11,522 1,387,420 118,841 1,107,629 6,567 1,233,037 844,413 844,413 Expenditure on: Charitable activities 357,753 892,386 1,250,139 972,344 Total Expenditure 357,753 892,386 1,250,139 972,344 Net movement in funds for the year 185,254 (47.973) 137,281 260,693 Transfers between funds 15 (22,025) 22,025 Net movement in funds for the year 163,229 (25,948) 137,281 260,693 Reconciliation of funds.. Balan￿S brought forward 15 539,027 33,788 572,815 312,121 Balances carried forward 15 702.256 7,840 710,096 572,815 There are no recognised gains or losses in the year, otherthan those included in the statement of financial activities. page 26

CITIZENS ADVICE 1066 STATEMENT OF FINANCIAL ACTIVITIES (Including income and expenditure account) Comparative figures prior year Unrestricted funds Restricted funds Total funds 2024 Total funds 2023 Income from.. Donations and legacies Charitable activities Other (including fundraising) Total Income 118,841 492,464 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 other Total Expenditure 363,558 608,785 972,344 687,120 363,558 608,785 972,344 687,120 Net movement in funds for the year 254,314 6,380 260,693 22,980 Transfers between funds 11,830 (11,830) Tfr from RDCAB at fair value 98,065 Net movement in funds for the year 266,144 (5,450) 260,693 121,045 Reconciliation of fvnds. Balances brought forward 272,884 39,237 312,121 191,076 Balances carried foTrvard 539,028 33,787 572,815 312,121 page 27

CITIZENS ADVICE 1066 STATEMENT OF CASH FLOW As at 31 March 2025 2025 2024 Net cash used in operating activities Net movement in funds for the reporting period Adjustments for: Depreciation Charges Decreasel(Increase) in debtors Increasel(Decrease) in creditors 137,281 260,693 15,672 29,522 22,498 19,459 (63,084) (242,927) Total net cash (used by)Iprovided by operating activities 204.973 (25,859) Cash and cash equivalents at the beginning of the year Total cash and cash equivalents at the end of the year 552,193 578,052 757,166 552,193 page 28

CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025 Accounting policies 29 Donations and legacies 31 Income from Charitable Activrties Other Income 32 Expenditure on charitable activities 32 Analysis of expenditure on charitable activities Trustees33 Staff Costs Employees 10. Fixed Assets 11. Debtors 34 12. Creditors - amounts falling due within one year 13. Provision for liabilities 35 14. Analysis of net assets between funds at year end 15. Movements in funds - Current Year 36 16. Movements in funds - Prior Year 36 17. Purpose and nature of restricted funding 18. Pensioncosts 37 19. Taxation 37 20. Operating Lease commitments 21. Related paty transactions 32 33 33 34 35 37 37 37 Accounting policies a) Accounting basis 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 wth.. 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 Reporting by Charities.. Statement of Recommended Practice (Charities SORP FRS 102 - second edition). 11> There has been no change in the accounting basis from the previous year. iii) The charity meets the definrtion of a public benefit entty as defined by FRS 102 iv) The Trustees considerthat there are no material un￿rtaintieS about the charity's ability to continue as a going concern. v) The functional currency of Citizens Advice 1066 is £ Sterling and is the presentation currency of these accounts, rounded to the nearest pound. page 29

CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025 (contd.) b) Incoming resources i) Grants receivable Grants made to finance the activities of the local Citizens Advice 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 re￿iVeS help and support in the form 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 Citizens Advice 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 balance sheet. c) Expenditure, Support Costs & Irrecoverable 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 acts'vities tsken to further the objectives of the charity Other expenditure, which represents those rtems 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 charty was not registered for VAT in the reporting year. All VAT payable has been charged to the same expendrture heading as the associated underlying costs. page 30

CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025 {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 transfe￿ed from RDCAB 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 estimated 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 expendrture is allocated. fj Pension The charity operates a defined contribution group personal pension plan for its employees. Employer contributions 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 2025 Total 2024 18,404 1,512 116,603 2,238 Legacy received Donations 18,404 1,512 In December 2023 a Bexhill resident who had previously volunteered at the local Citizens Advice Bureau office kindly remembered the bureau in her will. The sum of £116,603 was 5t received in the year to 31 March 2024 and a further £18.404 in the current year. The legacy is to be spent for the benefit of Bexhill residents. The directors are extremely grateful for this bequest. page 31

CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025 (contd.) Income from Charitable Activities Unrestricted Restricted Total 2025 Total 2024 Energy Advice Programme Financial Capability The Foreshore Trust Tackling Fuel Povety Togetherl Warm Spaces MASDAP ESCC (Warm Home Check Service) Energy Development Programme - Sussex NHS Sussex UK Power Ne￿orkS Trussell Trust Rother District Council ESCC: People and Place LEAD Other Grants and fees 12,976 74,000 42,108 67,155 67,155 21.054 21,054 88,423 73,605 162,028 57,000 55.498 55.498 55,860 95,479 95,070 95.070 82,020 18.745 100,765 75,252 441,822 46,883 85,000 73,940 74,352 285,003 78,376 85,000 39,800 69,150 64,585 1,107,629 75,252 441,822 46,883 85,000 116,730 23,975 844.413 116,730 88.725 1,355,982 64,750 511,569 Other Income Unrestricted Restricted Total 2025 Total 2024 Bank interest Other 10.642 880 11,522 10,642 880 11,522 6,567 6,567 Expenditure on charitable activities Charitable Activity Unrestricted Restricted Total 2025 Unrestricted Restricted Total 2024 Generalist Advice Debt and Benefits Advi Energy Projects Financial Capability Universal Healthcare Trussell Trust ESCC.. People & Places 222,430 15.921 238,351 58,690 58,690 702,886 790,512 67,340 67.340 47.697 47,549 172,712 172.712 56,952 56,952 357,093 509,145 74,826 74,826 38,795 80,106 80,106 39,808 39,808 608,785 972,344 87,626 152,052 47,697 38,795 47,549 357,753 892,386 1,250.139 363,559 page 32

CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025 (contd.) 6. Analysis of expenditure on charitable activities Generalist Debt and Advice Benefits Advi Energy Projects Financial Universal Trussell Total 2025 Total 2024 Capability Healthcare Trust Direct costs". Salaries 143,094 47,767 610,560 59.694 38,355 41,430 940.900 642.232 Staff volunteer5 103 8,035 3,481 4,572 1,860 1,500 Other costs 71,007 4.872 100.554 3,000 42 179,475 191,491 Support costs 19,678 6,051 77,538 7,646 4,842 5.974 121.729 135,140 238.351 58,690 790.512 67.340 47,897 47,549 1,250,139 972,344 Support Costs: staff & volunteers 1,511 538 7.298 753 414 521 11.035 8,433 offi￿ costs 9,012 3,272 39,907 3.048 3.286 62,591 78.901 Premises costs 6,045 1.647 22.365 2.169 1,371 1.629 35,226 38,522 Govemance cost 3,065 574 7,849 529 12.667 9.069 Other costs 45 20 119 14 210 215 19.678 6.051 77,538 4,842 5.974 121,729 135,140 Basis of allocation.. Salaries, staff & volunteer costs and other costs are allocated directly to the projects to which the expenditure relates. Other costs including support costs are allocated on the basis of staff & volunteer hours worked on the respective projects. Included in governance costs are payments to the Auditor of £11.049 (2024 - £9,000). 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. 2025 Stsff Costs 2024 Wages and salaries National insurance costs Pension costs 850,326 68,132 22.442 940,900 579,457 46,084 16,691 642,232 page 33

CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025 (contd.) Employees The average monthly number of employees during the year was as follows.. 2025 Administration Operational staff 2024 32 35 23 25 No employee re￿iVed remuneration amounting to more than £60,000 in the period (2024.. None). 10. Fixed Assets Land & Buiklings Fixtures. fftb'ngs and equipment Total Cost or fair value At 1 April 2024 Additions Disposals 68,106 8.066 76,172 Cost 31 March 2025 68,106 8,066 76,172 Depreciation 1 April 2024 Charge for the year Disposals 48.581 11.685 4.080 3,986 52,661 15,671 Depn 31 March 2025 60.266 8.066 68,332 NBV as at 31 March 2025 7,840 7,840 NBV as at 31 March 2024 19.525 3,986 23,511 11. Debtors 2025 2024 Debtors Accrued Income 141,916 101,335 243,251 205,215 67,558 272,773 12. Creditors - amounts falling due within one year 2025 2024 Creditors Accruals Deferred Income 76,204 85,860 11,000 173,064 20,090 44,965 98,111 163,166 page 34

CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025 (contd.) 13. Provlslon for liabilities 2025 2024 A provision for repairs and refurbishment at the Bexhill premises was transferred across from RDCAB on merger. The trustees made a further provision in 202314 for future refurbishment of the interior of the St Leonards premises which is expected to take place in 202516. At 31st March 2025 a provision for restructuring costs has been rnade, following a decision to reorganise staff resources to match a reduced level of expected future income, after several projects were completed during the current reporting year. 125,097 112,497 14. Analysls of net assets between funds at year end 2025 2024 Unrestricted Restricted Total Total Tangible Fixed Assets Current Assets Current Liabilities & Provisions 7.840 7,840 23,511 1,000,417 824,966 {298,161) (275,662) 1,000,417 (298,161) 702,256 7,840 710,096 572,815 page 35

CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025 (contd.) 15. Movements in funds - Current Year 1Apr 2024 Income Expenditure Transfers 31 Mar 2025 Restricted Funds MASDAP Financial Capability Trussell Trust UK Power Networks Energy Development Programrne LEAD TFPTI Warm Spaces Other restricted funds RDCAB fixed assets 55,498 67.155 46,883 441,822 (58,690) (67,340) (47,549) (463,670) 3,192 185 666 14,362 7,486 18,745 116,730 73,605 23,975 (19,242) (121,514) (81,296) (33,085) 497 1,994 7,691 9,110 (15,671) 2,790 23,511 7,840 Total Restricted Funds 33,787 844,413 892,386 22,025 7,840 Total Unrestricted funds 539,028 543,007 357,753 22,025 702,256 Total Funds 572,815 1,387,420 1,250,139 710,096 16. Movements in funds - Prior Year 1Apr 2023 Income Expendrture Transfers 31 Mar 2024 Restricted Funds MASDAP Financial Capability UK Power Ne￿orkS Energy Advice Programme Trussell Trust ESCC People & Pla￿$ LEAD RDCAB fixed assets Total Restricted Funds 55,860 74,000 285,003 12.976 78,376 39,800 69,150 (56,952) (74,826) (277,517) (13,216) (80,106) (39,808) (66,360) 1,092 826 7,486 240 1,730 2,790 23,511 33,787 39,237 39,237 15,726 11,830 615,165 608,785 Total Unrestricted funds 272,884 617,872 363,559 11,830 539,028 Total Funds 312,121 1,233,037 972,344 572,814 page 36

CITIZENS ADVICE 1066 NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025 (contd.) 17. Purpose and nature of restricted funding MASDAP.. a Debt Advice Project (2016-25) funded by the Money Advice Service (latterly Money and Pensions Service) (Debt Advice). Financial Capability work is funded by East Sussex County Council through the Additional Measures grant to provide generalist debt advice. Energy Advice Programme was funded via the national Citizens Advice servi￿. Regional Energy Lead to help people cut their energy bills and get financial support Trussell Trust: funding for financial inclusion advisers in Hastings Food Bank ESCC People and Place.. funding via ESCC for an energy advice research, engagement and delivery project working across multiple partners UK Power Networks . funding for fuel povety advice and low carbon transition advice delivered across the whole of East Sussex LEAD: funded by the Department for Energy and Net Zero through the Regional Low Carbon Hub 18. Penslon 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 £ 22,442 (2024 - £16,691). There were no contributions 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 commltments At 31 March 2025 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 £12,683 Later than one year and not later than five years £9.590 Later than five years £ nil. 21. Related party transactlons There have been no related paty transactions identified in accordance with FRS102. page 37