C(*mpany Reglstration No. 2946921 {ErWand and Wales)
Charity RegistratK)n No. 1039776
crrizENS ADVICE PORTSMOLrrH
TRusfEES' REPORT AND FINANCIAL sfATEME
FOR THE YEAR ENDED 31sr MARCH 2022
*A81FMIAH'
22112r2022
COMPANIES HOLISE
A16
#188

crrizENS ADVICE PORTSMOUTH
CONTErirs OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 311t MARCH 2022
Ctharity Infomiation
RetKxt (( ￿ Trustees
IndeFerthnt Exafnirfs Repjrt
Ststem￿t of Finanaal ktivib'es
Balan￿
ststement of Gish Hows
io
Notes to the FinarKial Ststements
11-19

CTfizEMS ADVICE PORTSMoiJfH
CHARTfY INFORMATION
FOR THE YEAR ENDED 31$1 MARCH 2022
TRusfEES:
S NienaltOW5kn - Chair
L Burton
A QAlen
R Eade
R Emmer50n
K Rithardx
A St￿$
R Tow
T Wathxmjh
M Wade
E Dumdow
S Dhana
T Little (aPFX)inted 28 September 2021)
A Gilbert (arwnted 28 September 2021)
P Wood {apwinted 12 April 2022)
COMPANY SECRETNRY:
K RidN3rdsrM)
CHIEF OFFI￿R.
Saw 8rBmley
REGisfERED OFFI￿.
Unit 2 & 3 Ark Royal Ho
Winston Churth"Il Avenue
Hampshire POI 2GF
CHARrrY NUMBER..
1039776
COMPANY NUMBER:
2946921
INDEPENDENT EXAMINER:
Marcus Cndlarnl 6A(Hons) FCA
tt Vevers LtLI
artered Acc(Mmtsnts & Registered Auditors
65 East Street
BridFQrt
Dorset DT6 3LB
BANKERS:
Natiorol Wesiminster Bart PIC
C￿MerCial BankJ'r¥J
Bay House
P￿tsMOUth
Hampthre P06 4RS
9)UC￿oRs..
Bates Wells & Braithwoite
apside House
138 (Trapgde
London EC2V 6BB

REPORT OF THE TRUSTEES OF CITIZENS ADVICE PORTSMoufH
FOR THE YEAR ENDED 31sr MARCH 2022
The Trustees, who are also Directors of the Charity the pwwses of the Companies Act. present thar
rewjrt together wth the finanaa ststemerts of the Charity for the year ended 315t March 2022.
The accounts have been p￿red in acCOrdar￿ wth the accountirwJ wliaes set In the Thjtes to the
accounts and comFAy with the Charity's govwning document, ap[Aica￿e law and the requirements of the
ststement of Recommended practi￿ aNAiGItrAe to thantie5 prepariThJ ts'r accounts in accordan￿ with the
Finanoal Reporting sta￿rd ap￿IcatrIe in ￿ UK arKJ Republic of Irdand (FRS 102).
The Trustees have paid due regard to the O*rity ComMis￿On s 9[￿dan￿ on public b￿t in d￿ld1Th￿ the
ath"wb"es undertaken by our local Otrens Ath.￿ durir#J the year. The Tnjstees are sabsfied that t
infomation provided in the report aThl attounts meets the wblic benefit reF¥Yt'rrfJ ro]virements.
Objertives and Activities
The Charitys objects are to promote any tharitstAe purp)se for trt pU￿1C benefit by the adVanceM￿t aTh
provison of free (in most rAse5). independent. confithtial and impo￿￿ inforniab'on and to people
on their rights and respon%bilits"es wh'th enable the putrAic to have the knowledge and confidence they need
to find a way forward whoever tlw are and whatever their wotlem may ￿. Our service 15 desig￿ to
w￿k for a range of needs, induling th)5e with the mst complex Eyoblems to th)5e that are small, but
equally important to that iThlividual. We ￿ so for the tr￿efit of ￿mUnIty of Portsmouth and the
surrounding area, recognisng that dIve￿ty, eq￿lIty and indusiM &e at the core of our objecbves is
promoted.
I members of the Otizens Nthce network shwe same aims..
To provide admce peoKle need for the proLlems fa
To improve the policies and practices that affect peotle's lives
Contributi¢)n ol Voluntee
We recewe help supwrt in ￿ f(mi of V￿￿nte￿5 WM) ryowde th.￿, infomab.on and gUIda￿e to
dients, but also contribute to various 0￿r asF*rt5 of administenng the (harity. In 2021122 CAP benefited
from the contributM)n of 40 volunteers au05s our seNces. reprv)enting a value of vdunteering of É171,357.
Our conb.nual investment in vdunteer ￿￿e￿)￿nent ersures our dients receve quality a(￿1￿ and support.
It also has tsThyble benefits forvdunteers and ￿der sooety. thmugh haptmer. healthier and more pr¢JJuth"ve
otizens. This is an additional t￿efit to society, through lthe way Citizens Adm￿ delivers it5 sermce.
main finanoal ar￿￿Ents cover public vaue CTeat& tfvough enat4ing local re￿ork volunteers to:
Move into through the ewierKe Conffid￿tt gal￿ durir#J their time at a local Qtlzens
Advice.
Devdop th"Ils that can lead to better sakries emFknmert wospeds.
Better manage mentsl health condib"ons. SLKh as derrnsion.
Improve self-esteem, red￿e i9)latson aThJ I￿reased ab.lty to get on.
Improve COMM￿lty rdab.¢￿￿lt6, thr￿J￿ iroEaSed communty tsust and womote a sense of
beI0￿J1ng by wothng Smth l¢xa ￿￿e.
Achievements and Perforniance
In 2021122 alone, we supported 11,966 dients 46.526 a(￿ i55ue5 afKI achieved the follo￿n9
successes on th&"r behalf..
We s￿￿ed finanaal gaIr￿ of £3.6 nwllion tshrwgh We￿Ore tenefits and writt&Foff debts.
Generated £IOO,000 of addib.onal irKome custom&5 aged 65+
Wrote off customer debts totslling over £3 million
Completed 177 E4ue Badge ap￿lea￿L￿s
Athieved £35,600 in awards to indMdua15 from tharit*e trusts
SuFForted 77 customers %Mth ffthtal health corKerns, avoidiThJ need for 5tattrtory health

REPORT OF THE TRIISTEES OF CtrIzENS ADVICE PORTSMOiml
FOR THE YEAR ENDED 31- MARCH 2022
Provided 95 cuSt¢￿rS with at-￿me support after tw'tal dsthargei preveniing lorg-te
hospitsl stays
Helped 4,753 wstomers access implrt firwLial 5elfrfnanagernent 5trdtegies, budding
resilience and independefKe.
We SLVPXJrted indiwduas and fanilies at greatest risk ￿ (Thsis.
50% had a d￿bIlity andlor bng-tem Tr￿31th coThlits"on
1,221 needed assistarKes wlh (￿1 debts or energy-rekated consumer problems
41% of oJstc¥nws wth mental health wot4uns asked for hdp wth emF4oyment issues.
Our support also redLKed lor*lIn￿ aryl 15dati￿. ￿1(kn shows that we imtxove customer wellbeing
with every contart.
nally*
we are t￿Oud to say that In 2021122 93% of ojsbrn rat&J our ￿erall sutwjrt as good or exollent
Factors Affecting the Athlevemffit of Objertives
In 2021122 we tsced the thallen9e of orgoir#J co￿D-19 paThYe￿iC and stsrted to see the impart of the
Cost-of-living uisi& The numI￿r ofdients sought SUp￿t from our increased month on month
which resulted in a need to conb"nuou* irKTease the provison of ad￿.￿ in both capaoty and scope. This
was athieved through an irfftase in our VOI￿rteer aThJ s￿Cessf￿ trA'ds for additional funded
5erwce5, we dso scaled up our crisis surwrt
In 2021122 we cortinL*d to fa￿ diffialties of mt ￿r¥j PortTh)uth Oty Councils funded generalist
advi￿ service. We r￿ain orE of the only Qts'zens Ath￿ wtres in the county thot 15 rK)t funded to provide
a generalist adm.ce sermce. De5￿te tlis tr* pey)FAe of Portsmouth still (h)ose to come to Otizens Advice as
it is an expert brarKI recognise trust. We cannot people in need away, it 15 our duty to ensure
they do not Suffer a dekn'ment. In addition. we must tonsider the damage our excdI￿t reputab'on wo￿￿
Sustsin if we did tum peoFle away. so we continue to ddiver an unfvnded gerEralist athce seThice ugng
OL>r vOl￿teerS.
We are proud to have supported over 50°A of the aoknce demand in the cty in 2021122. even withoui funding.
However, funding from our reserves is not sustainable in the long lemi. AAhough we a￿ dedic*ed and
committed lo serving those who need help in these diff¢uh limes and wll always do our best going forward,
our outstanding unfunde(l adwce achievements in 2021122 should set a challenge to other generously
funded services to meet the evergrmng demand.
All these achievements are due lo our exemplary leadershp and the commitment and expertise of our
Team members who are so dedicated lo the c*¥"ectives of the OTganisats"on.
Finanoal Review
Financial Position
The trustees report inconiThJ rex￿rceS for the year of £876,072 (2021 Eg)5,103). of this £805.869 (2021
£879,022) rdated to projett resbitted actibities. The tt￿rity does not carry out any sigrNficant publi
fundraising ath"Mties.
Net expenditure in ￿ year ￿oUnted to £96,410 (2021 rt irKomiThJ rV3oUr￿ of£104,329). At 31st March
2022 reseNes were £360.776 of which £76.777 rewesented restrirted funds.
It is the policy of the tharity that unrestricted funds wFll(h are not represented ty fixed assets or have not
been designated for a speofic use sFMxld Ix maintain&1 at a levd equiwdlent to betwe￿ 3- and 6-month s
expenditure. The trustees cor6ider that reseNes at this ILwel w711 ensure that. in the event of a signbflcant
drop in funth'rrfj, they will be able to ￿rrtJe the tharity'5 ajrrent artiwties while considerati(￿ is given to

REPORT OF THE TRusfEES OF CITIZENS ADVICE PORTSMOWH
FOR THE YEAR ENDED 31V NARCH 2022
ways in which additional funds May rased. reserve5 at 31st Marth 2022 stood at £283,999, which
is comfortstly wthin this range.
Sour
In 2013, the charfty entered into a loan agreement wth POrt5[￿uth Qty Counol in order to distharge a
Ilability to the L(￿1 Govemment Pe￿"On &heme. Tr* b￿a￿e of thi5 loan 15 repayatde over the next 3
years at £6,000 pw annum.
The charity has £230.000 investal in fix&J term irter& eaming major finanaal institution>
Future Plans
Our focus as we move into 2022123 wll be to furMI our gerer31ist a(fvice servi￿. the continue(1 development
of first sooal enter￿Se, with which we g￿erate a sustainaLle fw)ding stream forourimmigr3￿n
adm￿ work We also aim to inuease our SFecialist offering.
StruC￿re, GoVern￿Ce and Management
The tharity is a company limited by guarantee aThJ was fomied on 8th July 1994. It is governed by its
MemoroThJum aThJ A￿'deS of Association as amermknl on 5th November 2002, and 4th November 2011. The
name of the charity was fom)ally tharKJed Irom Portsmouth O"ts"zen's Ad￿￿ Bureau to Gtlzens Ath
Portsmouth on 19th D￿eTr*r 2017 to refie(t name that ￿ charity is Usually kr￿wn by.
Tnjstees are eletted from the meM1￿￿1p cl ttE tt￿rity. MefflbeY5 I￿shir*j to stsnd as Trustees are
Th)Minat￿j by an existr'ng Trustee Thames are put foNard at the Annual General Meeting for elecbon.
maximum ntsm￿r of TnJstees shall ￿ IS and Ihe miThmum shall be 3, ￿1r¥j either
a) elected at t￿ Annual General Meebng (tse teing Tr) more than ten such eietted Trustees in totsl) and
who shall hjld Offi￿ from the corKj￿1On of that rne&"r#J'
Or
b) Co-opted by the Trustee Board
The Trustees who Se￿ed during the year a￿ listed on page l.
Newly appointed Trustees a￿ prowded with a C(¥nt￿eherSIve inducti￿7 to tharity through the provision
of training courses and mentorirwj by eSlatAis￿ Trustees.
In addition to Trustees. the Charity mty a(knit into memtrrythp:
a) individuals (over ￿ age of 18 years) who are interested in furtheriffj the work of the tharity who
are not ￿ld or volunteer Nw)rkers of the Charity: and
b) any body COT￿rate or unintor￿rnted asso(iab'rm whith is intffe5ted in furthetirKJ the tharity's work and
is admitted to memberth"p by the Trustees (any t*)dy ￿lThJ called a "member organisaoon?.
The Trustee Board may estsblish criten"a for aThl make regulations goveming the adnlssion of
MeM￿r$.
Structure
Overall control of the dN4rity rests the Trustee i*xrd. ￿ryth a thairFerson. trea5wer and company
seuetary as offiors. Trustees mtrt as a minimum 4 b.mes a year (quarterly) t￿t review aThJ meet as required
with addib.ona meetiros organised in accordartt the company arlides. The Trustees delegate day-to-
day organi5ab.onal management to the Chief offi￿r. The Trustee &)ard is iThdeperMJent from management
A register of member5. interests Is maints1￿￿ at the r8Jistered Offi￿ aFxI is aVaila￿e to the

REPORT OF THE TRusfEES OF CttlZENS ADVICE PORTSMoirrH
FOR THE YEAR ENDEO 31sf MARCH 2022
Re
tizens Ad￿￿ Portsmouth is an iThlepeThlent d￿"ty that is a member of O"tizens Adwce ltradirKJ name of
the National Assooakn"on of O"b"zens Athce), which wovides a framework ft)r standards of adw.ce and
casewotk managellEnt as wdl as monitoring progr￿ ag&nst these stsndards. C*rating ￿lIaeS are
independently detemiined by Ihe Trustee Board of cits.zws Advice P(*tsmouth in order to fulfil its charitsble
objerts and compty with the nats'onal membwship requir￿ents.
tharity operaes from its office at Atk Roya Fknus&
This year the trustees have remewed th•r aFvoth to risk fforOgw￿t by devdoFirg a rEw evolwng
frameworK defirEd risk appetstes held risk idenbfication v40r*sW: alig￿ to ￿ ¢Xirity Commissions
'Charities and risk markigameny gL•¢Ja
primary nsk remans in ￿lation to DepartM￿t for Work arKI p￿on$ (DWP) 5eNces (Hejp to Claim
and Money Advice) maintaining furKliThJ levels wffiaent to meet demand. This risk ha5 inueased year on
year in part dLE to 50(ietal (hanges and increasiw demands on seNce ddivwy. Mitigation t4ans remain in
place afKI are regulady reviewed; i￿luding the continLiry move toward divergfiob'on of Servi￿ ¥￿ich has
resulted in our Business Devdopment Manager t#)SIts¢￿ beiro made pemianent this year.
oti￿n5 Adwce POrtSn￿uth are reSpo￿lir￿J to the riths a￿Oated gxieta (hallenges and increagng
r￿ds, most [K)ts￿v in resp*tt to debt and m￿1 health cor￿￿￿$ through direct advi￿ an¢J collaboration
with partners across the oty.
ststement of TNstees' Responsibilitie5
Company law requires the trustees to prepare finanoal ststements for each finanoal year whith give a true
and fair wew of the state of affairs of the charity and of the finarKial Kbvities of ￿ charity f￿ that peric*J.
In preparing those financizj ststrnts. the I)￿ee5 are required to:
selert simtrtle accounting ￿l(]eS and kn aF(Ay t￿1 ￿lstendY￿
observe the methods aThl ￿l￿or￿e5 in ￿ Charities Ch3rity Commisgons Ststement of
Recommended practi￿ (SORP):
make JLKlgements and estimates that are rea￿￿ble arNI pnjdent.
stste whether the pc4i0es adopted are in accordar￿e the Companies Art 2006 and wbth
applicaile accounting starrfdards and strtements of recommended pracb"ce, subject to any material
departures disdosed explained in the finarKial ststemerts: and
prepa￿ the financial ststements on ￿ goir*J corKun bag5 unless it is inappropriate to presume
that the company will continue in txjsines
The trust&s are respon￿ble for keering woperacc(wJntin9 records whKh disdose with reasonaLle ￿￿acY
at any time the finanoal position of the tharity arnl enables them to ensure that the financial statements
omply %¥lth the Companies Act 2006. Try are also ressymsitle for ￿lSurIng that the company maintains
an adequate system of intemal control deggned to provide reasonable assuran￿ that assets are
safeguarded against l¢)ss or ￿aUthOrISed use and to IN￿t atNI detect fraud and other l￿egUlarltie

REPORT OF THE ThiISTEES OF CITIZENS ADVICE PORTSMOUTH
FOR THE YEAR ENDED 31sf MARCH 2022
Independent Examlner
The l￿dependente¥amlrW, mara￿ Cridlaryl of Scott Vever5 Ltd Ihis ewe5s8J wifirwe5S to ￿tinue In
offke for hi5 rtrappoIntM￿t be at the Annual General Meeting.
Thb5 rqjort has in with the small conpanles, wme uTrJer the Compantes Art
2006.
S N5W)alto￿kJ
Trustee
Date:
.1,4.-

INDEPENDEr￿ EXAMINER'S REPORT FOR CITIZENS ADVICE PORTSMoimi
FOR THE YEAR ENDED 31sf MARCH 2022
L report on the accounts of the comtkiny fy the year ￿￿ed 31st March 2022. which are set out on pages
8tol9,
Responsibilities and basis of report
As the charity tnjstees of the coM￿nY a150 its (h'rertor5 f￿ wrpJse5 of company law) you are
responsitrAe for the preparati￿ of the acCO￿ts in ￿0rdarte Mth the requireffthts of the Companits Act
2006 Cthe 2006 Art).
Hawng satisfied myself that the accounts of the compJry are not req￿￿d to be audited under Part 16 of
the 2tN]6 Act and are eligible for indep￿￿Je¥1t examinab"on, I reFrfyt in respett of my examinats.on of your
company's aCCOLnts as carried out uryler section 145 of the tharities Act 2011 Cthe 2011 Act?. In carrying
OLrt my examinatKJn I haveftAlowed the Directi￿$ given ty the CuThTh55ron uTrJer section 145(5){b)
ofttE 2011 Act.
Indep￿dent e￿MIne￿5 statement
sn￿ the company's gr[)55 income exceeded É250,000 your examiner must be a memter of a iK)dy listed
in section 145 of the 2011 ACL I confimi that l am qualified to u￿lertake examinats'on because l am a
member of The Institute of 0￿rtered Accountsnts in EThJland and Wales. %•thich is one of the listed bodie5.
I have completed my examination. I confirm that matters have come to my attention in connection with
the eXwn1na￿n giviThJ me tsuse to bdieve that in any materbal restkxt:
ccounts'ng records were not kept in respert of the compary as required by section 386 of the 2006
the accounts do ?￿Ord wth ttK)se records: or
3. the accounts do not comply with the attounb.ng wuireff*rts of S￿b"an 396 of the 2006 Art other
than any requrement that accounts give a and fair view, vthich is mt a matter considered as
part of an Inde￿dent examinalion:
the occounts have not been prepared in ￿rnrdarKe with the met￿￿￿5 and prinaptes of the Statement
of RecommeiKled Practice for accountirvj arKI repjrtiry by (harities appliG3ble to tharities preparing
their ￿CoUnts in accordance with the financial Rep)￿"n9 Stand¥d a￿lca￿￿e in the UK and Reputdit
of IrekiThJ (FRS 102).
I have no conceJrs and have tome a(TOSS other matters in conr*ttion with the examination to whith
attention should be drawn in this re￿rt in order to ￿aLle a prow uThJerstsndThJ of the accounts to be
reathed.
Marcus Cridland BA(Hor6) FCA
ott Vevers Ltd
Chartered Accountsrts & Registered ALMJitors
65 East Street
BridFK)rt
()or5et DT6 6LB
Date: 19 IILIzi

NS ADVICE PORTSMOUTH
TEMENT O
IALA
FORT
ES
OM
MARCH 2022
AR
Total
2022
Totsl
2021
nds
nds
Income and endowments from:
t)onations and legaoes
9.262
9,262
9,381
Charitat4e artivities
(1,639)
865,869
864,230
892,824
Other tr&Jlng athvltles:
Fund raising events
Investment income (Bank interest)
2.580
2,580
2,898
Total income
865,869
876,072
905 103
Expendi￿re on:
Raising funds
CharitatAe activities
8.534
963,948
972,482
800,774
Total eJperMJitu
963,948
972,482
800 774
Net income
1,669
{98.079) (96,410)
104,329
Gross transftrs tetween fvn(ts
(61.553)
61.553
Net movement in fuThls
(59.884)
(36,526) (96,410)
104,329
Reconciliation of funds
Total funds at Lst Apn'l 2021
343,883
113,303
457,186
352,857
Tntal fi￿dS at 31st March 2022
283,999
76.777
360 776
457 186
AJI amounts derive from continuing activity'e&
I gains and lasses recc*JnisoJ in the Fericrfj are ind￿j￿1 in the statement of financial Ktiwtie&
The notes ¢)n F4iges 11 to 19 fcm wt of these financial ststements

ENS ADVICE PORTSMOUT
BALANCE SHEEr
AT3
RCN
2022
2021
Flxed Assets
Tar¥Jlbte assets
Current assets
Debtors
Cash at bank arKI In hand
26,455
383,715
35,450
465,851
410,170
501JOi
Credltors: Arnounts falling due within
one year
Net cufrent assets
366.776
469,186
Total assets less current liabilitles
366.776
469,186
Credltors: Amounts falllng after more
than one year
io
(6,000)
(12,(KKJ)
457 186
The fvnds of the charlty:
Restrlcted Income fu￿ts
76,777
113,303
UnrthC￿ Income f￿d$.
-Qther-&irttèb￿ funds
li
283,999
343,883
Totsl charity fvnds
The compaFty Is enotled to exwnptkn from au(lit under s￿t￿)n 477 of the C￿nIeS kt 2006 for the year
ended 31st Mard) 2022.
The members have not requlred the comp￿ry to obtan an a￿t of Its flnarKAal stateffl￿ts the ypar ￿ded
31st March 2022 In ￿cOrdan￿ wlth Sectlon 476 of the Compan*s Art 21X)6.
The dlrector5 thowbjge thelr respon￿bIlItIeS for C(wnP￿ry wth tre of the Act vlth respeLt to
accounb.ng records and the preparatyon of acoxmts.
These financd slalernents have been in accordance *Trth th• provisions applubk lo companies
subj'ed lo tho smgif ¢onyanio$ regime under the Companies Ad 2￿6.
The Finantlal staternents were aprroved by ........... ....... ..................
S NleTh3ltowskJ - Twstee
The Mte5 on pages 11 to 19 form part of Ihese fin)￿1 state[￿ts

MENr o
ASAT
MARCH 202
ws
2022
2021
C45h flow from operating activities
15
(78,716)
112,205
Cash flow from investing activitles
Interest received
2,580
2,898
Net cash flow from investing activitles
(76.136)
115.103
Cash flow from financing artivities
Repayment of long t•Jm loans
(6.0001
(6.(KJO)
Net incrnase l (decrease) in cash and cash equivalents
(82.136)
109,103
Cash and cash equivalents at 1st April 2021
465.851
356,748
Cash and cash equivalents at 3tst March 2022
383,715
465,851
The note5 on pages 11 to 19 frym part d th￿e financial 5tstements
ID

l General information
Citi2ens Advice P(*tsmouth is a crmpany. limited by guarantee. incorrK*ated in England and Wales under the
Companies Act 2006 and Charities Act 2011. The address of the registered office is promded in Reference
nd adminiwative details. Details of the tharity s 0[erati￿$ are promded in the Report of the Trustees.
Accounting poliaes
The prinopal accounts.ng p￿lOeS adopted. judgements and key sources of estimation unwtsinty in the
preparation of the financial ststements are a5 fdlows..
1.1 Basis of preparatio
The charity constitutes a public benefit enty.ty as defined ty FRS 102. The financial ststements are prepared
under the hbstorlcal cost Cffiy￿b.{Y1 and in accLYdance with Accounting and Reporting by Charibes:
ststement of R￿0MMended PraLtce apF4icaÈ4e to charities Ffeparing their accounts in accordance with the
Financial ReFKJrtir#J Standard aPFlicatAe in the UK and Republic of Ireland (FRS 102) - (Charities SORP (FRS
102)), the Flnanoal Repyting Stsndard awlica￿e in the UK and RewLlic of Ireland IFRS 102) and the
Companies Att 2￿6. The aCC￿￿nts indude the r￿lts of the tharity's orvaticffts which we described irb the
TnJstees' Rep￿ all of which are continuing.
1.2 Income
Income from donations and grants. I￿luding capitsl gants is i￿luded in incoming reg)urces wh&) the
amount can t* quanbfied reasonable acojracy except as fcrflows..
When dor￿r5 swfy that donaticrs and grants given to the charity must in future accwnting
periods. the income is deferred until those twcKIs.
When donors impose ccnditr"￿s which have to be fvlfilled Ixfore the tharity becomes ents.ded to use such
income. the income is deferred and not indLxied in irKOmiThJ resour￿ until the pr￿OndItIonS for use have
teen me
When donors sFeofy that d(￿ati￿$ aThJ grants. including caF¥tal grants, are fc* particular restricted
rpDses, which do not amount to pr*condits"ons regarding entitEemenL this inccKne 15 included in incoming
resources of restricted funds vthen reCeiVat￿e.
Grant dawbacks are deducted from irKoming resour￿ rf they occur in the same accounting FericKJ. Grant
clawbacks made in wbw]uent acc￿jnting p￿ICK￿ are Shown as WtgciThJ resources in preftrence to
negative income.
Gifts and services in kn.nd are induded at their estimated ¢w market valuation.
1.3 Expenditure
Expenditure 15 induded when incurr￿. Costs vthich are identr.fied as rdatsng to re5tritted activities are
Ilocated directly to those activttie& Costs wthi(h rdate to the gLwèl running of the trvJreau are allocated
against unrestriLted funds. and wthin the statement d finanaal athkn"e5 these expuw are shown as cost
of advi50ry servi￿, 5UPPOrt costs and govemance costs. Governance costs are those relating to the charfty's
compliance with constituti¢J)al and ststutcry requirement& Irrecoverable VAT Is allc(ated to the e￿ndIture
heading to wthich it relate5.
1.4 Tangible fixed assets and depreciation
Tangible fixed assets cosb.ng m￿e than £500 are (apitsllwj at cost. Dep￿lation is provid&J at rate5
calculated to write off the cost less estimattsl re*dual value of eath asset over its expected usefijl life, as
follows..
Leasehdd IMFfoVem￿ts
20% straight line
33% straight line
Fixtures, fitting and eNuiprnent
li

Accounting ￿lIcIeS (qxxrtinued)
1.5 Designated funds
Designated funds are allLtated out c¢ unrestrict&J fuThts by the trustees for yofic wrp)ses. The use of
such funds 15 at the trustees. dixretion.
1.6 Restricted funds
Restricted funds a￿ funds sUb}￿t to specific 0￿diti(￿S IM[￿ ty doncxs as to how they may te used. The
purposes and use5 of the re51ricted funds are set out in note 12 to the acC￿nts.
2 Donations and legacies
Unrestricted Re5tn
ftjnds
Total
2022
Toral
2021
D(mations and gifts
Dcnated services and fac1￿"eS
262
9,000
262
9,000
381
9,000
9,381
2021
C¥natkns andgift5
Donat&ls8vlces andfaallt￿$
381
381
9.381
Portsmouth Oty Council wowdes the premises at Portsmcyjth from whith the thartty O￿TateS at a reduced
rent. The assistsnce for the year has valu&J at £9.00012021 £9.C(JO).
12

3 Income from tharitsble arti¥ities
ur￿eStrKted Restricted
funds
fvnds
Totsl
2022
Totsl
2021
Provision of advisory servi
Acce￿ to Justice
Amied Forces
C1￿C
EAP
Equipment ReF4acement
Fuel Bank Foundation
Hive
HIWCF
Home & Well
Immigration
Innovation Community
Kid( Stsrt
Legal Aid
Macrnillan Hampshlre
MaPS
M￿tal Health ASK
National Lottery Communty
NHS Portsm(yJth CCG
P&W Tnjst
PBSA
PCC Appeals serwce
Remote Wolknng EqUipM￿t
&Jicide Prevthtt(
U Beneflt
Universal credit
VIVID
Other income
40,1100
17,213
30.645
6.lJ)D
5.970
9.750
30,645
5,970
9.750
26,341
3,B55
11,022
37,511
25,iXIO
50.256
20,018
50,256
20,018
20.254
20.254
65,461
477.430
65,461
477.430
66,147
383,411
13,000
8,550
17,880
17.880
17,880
24,857
6,666
9,900
8,500
20,897
145,132
7,200
13,802
10.000
io.ocK)
149.205
149,205
{1.639)
(1,639)
864,230
892,824

3 Income from tharltable activities (continued)
2021
2021
HIWCF - Hardship grants
HIWCF- KWKW
Macmillan
Portsmouth Primary Care Trust
CitA F2F
Henry Smith Charity
Access to JLth"ce
Armed Forces
3.855
3.855
66,147
17,880
383,411
66.147
17.880
383,411
40,000
17,213
5,940
26,341
25,000
13,000
8,500
8.550
9.900
20,897
7.20D
37.511
17,213
EAP
Fuel Bank Foundation
Innovation Community
Mental Health ASK
Nati(￿al Emergency Fund
Nati￿31 Lottery
Remote Working EqUipM￿t
U Benefit
VIVID
Immigration
Transition SUPFtyJrt
Universal uedit
26,341
25.￿0
13,¢Y)O
,500
8,550
9,9(M)
20.897
7.2(M)
37,511
145,132
24,857
11,022
145.132
24,857
11.022
Home & Wdl
P&W Trust
PCC ApFea15 service
Hive
Other income
6,666
6,666
13.802
13,802
13,802
879,022
892,824
4 Cl￿5 of raising funds
2022
2021
Cc￿SU1￿nCY
5 Expenditure- Charitable Activitses
Charitalje
Actiwti£s
Supwrt .
Totsl
2022
Totsl
2021
Nattral daS9fi(ati￿:"
Staff costs (induding travel and training)
Office costs
Premises costs
Oisbursements
Depreaation
781,548
66,149
62.832
847,697
62,832
35.989
20,424
671,539
55,379
34,203
34.280
35.989
20.424
staff costs
Professional fees
Indertndent examinati(￿ fee
AGM expenses
3,482
3,482
3,528
2,058
2,058
1,845
14

5 Expenditure - Charitable Activitses (continued)
SuA¥xyt
Totol
2021
Ac￿￿t￿5
2021
Naturald0￿fic8ts0n.._
Staff costs [ii7cluding tsvdondtrairnw)
566.176
105.363
671,539
55,379
34.203
34,380
34,203
34.280
Dewecmt
Stsff costs
3.528
1.845
J,845
6 Employee costs
No trustees received remuneration thJring the year (2021 £nil). No exFense5 wue ￿rnbursed to trustee5 In
the year (2021 £Th1).
The costs of the remaining staff were:
2022
2021
Wages and salaries
Social security costs
Pension costs
772,365
61.682
11,883
607,163
43,414
9,293
845,930
659 870
No employee eamed more than £60,(MXI during the tEric(l. Tr average ftjll time equivalent number of staff
emp4oyed by the charity during the yeèr was as follows:
2022
2021
No
Average full time equivaknt numtw of staff emF*I
average nuMt￿r of staff emFloyed {HeacktyJnt)
7 Tangible fixed a55ets
F￿Ures,
fittings &
equipment
Total
Cost
At 1st April 2021 and 31st Mard) 2022
Depredation
At 1st April 2021
Charge for the year
At 31st March 2022
71.596
71.596
Net th)ok value
At 31st March 2022
At 31st Marth 2021
Is

8 Debtors
2022
2021
Opuatiwal deLtors
Prepayments and accnjed irKome
26,386
69
26.455
3,620
31,830
35,450
9 credito￿ amounts falling due within one year
2022
2021
Repayments due on loan from POrts￿th Oty Council
Other creditors
ial security arxl other tsxes
kcruals
6,000
2.725
15,488
19,181
43,394
6,000
9,917
14,140
2,058
32,115
10 Creditors: amounts falling after more than one year
2022
2021
PcfftsmoLrth Oty Counol loan:
Amounts repay3trAe in one to two years
Amounts repayat4e in tv￿ to five year5
6,000
6,000
6,000
12,000
6,000
In April 2013. the ￿reaU rer￿Ved a loan from p(Ktsn￿ fjty CIKI￿lI to finance the exit charge from the
Local Govemment Pen&on Scheme. The loan is securtsj by a floab.ng charge over the assets of the Bureau.
11 Unrestricted Funds
Net
Incoming
Re5fricLed Designated Balan￿ at
Fund
Fund
31 March
Transfers
Transfer5
2022
IAWI
2021
0￿gnated Fthjs
Lease commitments
(8,000)
8,000
18.000)
8,000
other charitsble funds
1.669
1.669
343.883
61.553
2021
132.LW)
(J2.LW)
295377
335.377
335883
343.883
9.013
The trustees have transferred the value of prr¥vty lease commitments to a separate designated reserve.
L6

12 Restrlcted Funds
The income funds d the charity Ind￿ restricted fvnds C￿[￿lS1￿j the following unexpend8J bèlances of
donations and grants hekl C￿ trust fv S￿ifiC purpk)ses:
Balan￿ at
Incoming
Re￿UrceS Tran￿r5
rex￿rte5 exrEnded
Balance at
31 March
2022
2021
Access to Justice
Armed Forces
civtc
EAP
Equipment Re[la￿ment
Fuel Bank Foundakn"on
Hive
HIWCF
Home & Well
Immigration
Innovation Communty
Kick Start
Legal Aid
Macmillan Hampshlre
MaPS
Memtsl Health ASK
National Lottery Community
NHS PortsffK)ulh CCG
P&W Trust
18,529
(1,699)
18,529
20,760
593
5.325
9.750
30.645
6.ofM)
5,970
9.750
8,186
5,407
(1,246)
601
(772)
(1,460)
2,720
(720)
18,317
13,752
772
1.016
524
2,316
50.256
20,018
57.542
55.408
13,752
32.650
3.025
77.662
478,911
5.553
8,006
17,073
20.254
12,3%
3,025
17,419
(5,218)
45,601
6,5C4)
65,461
477,430
44,120
947
17.880
18,156
588
1929)
(1.304)
132)
1.989
929
1,304
32
(4)
PCC Appeals semce
Remote Working Equipn￿t
Suicide Prev￿tiOn
U Benefit
Universal cretht
VEVID
1,985
3,920
3,656
155,Otl0
311
10,0
6,080
3,656
14,444
311
149.205
8,609
113.303
865.869
963,948
61,553
2021
HJWCF. Keep warm keep fvsellgran
HIWCF. Hardthipgrants
Macmillan Hampshire
CitA F2F
Home & Well
Hive
NHS Port5rn￿th CCG
Acce55 to Ju5tKe
915
(145)
2,865
<5.218)
45,601
(720)
(1,460)
864
18,529
{1,699J
(1,246)
(772)
3.855
66,147
383,411
11,022
1.690
66,20J
347.350
11.729
1460
17.016
21.47J
17,016
7.186
27,113
11.248
(5,164)
9,540
(13)
17,880
(1.8AfJ
EAP
Fuel 8ank Foundat
Innoyatth Community
Nental Health ASK
25.LP70
34
473
Nat￿nal Lottery Commurrity
Remote Working Equipnwt
7.911
J7,241
1,989
3,656
311
VIVID
Jmmwat
P&W Trust
PCCAppeals
Univer5o1cr&*t
7.2L
37.511
14,873
(929)
(2.305)
759
4.393
131,447
(32)
14.444
(J.304)
145J32
24.857
17

17.480
879.022
783,7LiS
507
113,303
12 Resthrt￿Funds (contlnuedj
Grants were rec•ved from Hampshire and 14e of Wight Communty Foundation to fund grants payable to
families in need and under the "Keep Wam Keep Wdl" scheme.
Funds were received from Cibzens Ad￿￿ Hampshire in partnuship Macmillan Can￿r Support to
F*ovide a srecialist service for pw4e affected by (ancer. thLyr families arKI carers, liwng in Hampshire. Users
benefit from access to the fvll ranqe of CAP advice.
NHS Pcrtsmouth CCG funds were use to cover the cost of a project V40rker, offering l)ome visits for debt and
generalist advi￿ fo families with children underwng palliative care.
Funds are received from Otizen5 thce for the ddivery of mcyy advice and univffsal credit ￿VICe Servi￿$.
Funds are recavoj from Citizens Advice Hampshire for the ¢*ivery of dedicated infom)ation. advice and
suFwrt to memEers of the Amed Forces Community.
Funds were received from the Red Cross to fund our st￿l311st immigration aifvice seNth.
Home & Well was recaved from Citizens thce Hampshire to F￿Ide an advisor for è Hampshir*wide
service ihat aims to addr￿ the impact of cdd home5, rgjuce watw usage a￿1 bills followir4J discharge from
Access to Justlce was recefved from the Community justi￿ Fund to imEYove access to athice particularly In
relation to Welfare Benefits and EmrIoym￿t wiaist athce wvice
EAP wa5 receoved from Otr"zen s athice the ddivwy of energy admse setmces.
Fuel Bank FoUrK1ati￿ wa5 r￿e1V￿1 from the fvd b￿k f¢undatiC￿ for a prO)￿t to reSp￿d to fuel poverty.
Funds we receNed from the Innovati￿ Community Fund proviSMXb of tsolities to wable ￿nN)te access
to advisers from our office5 Ma video.
Mental Health Ask was recoved from the Nati(￿1 Lottery Community to run a ￿10t projert on
mitigating the Ilnks tets•4een m￿tal health and debL
Southam#on City cow￿1 prO￿ded B Suiode Service to Ihe wtrAic.
Cits Technole4Jy Fund prowded ihe funding to reF4ace c4d ￿ eqUipM￿L
Ick Stsrt funds were recehved frNn Otizens Advice HaM[th.￿ to sutp)rt the emF4oyment cost.
U BFrfIt was rec￿v￿1 from O"b"zens Adw"ce Hampthire for a EYoJeLt to a sdution to mitigate the Covid19
Debt crisis
with this pro[￿1 called the 'UBenefit Proj& alm￿1 at daimants to &5tabiish when they
approach Gtizens Advice. Job Centre Flus ￿ the Hampshi￿ County CcAJncil Cnsis Une for the first time, if
they have levels of C¢￿ern over their debt gtuab"en.
Fund5 wwe rKeived from wi￿d Homes and Radi￿ HLKne5 for the provisi¢M of a housing advisor.
MAPS funding was received from Otizens Hampshire to SUp￿t the FTrision of advi￿ service
to the public. This congsted ￿ faCfrto-fa￿. web and tel￿one sessi(￿s.
The Sooal Deveiopynent Fund was recaved from HIVE for the wowgon of small grants to clients in need.

13 Analysis of net assets between funds
Totsl
funds
funds
funds
Tangible fixed assets
Current Assets
CreditCKs.' arnO￿ts falling due
within one year
Creditors: Amwnts falling after nvye than one ye¢
333.393
76.777
410,170
(43.394)
6,0
283,999
(43,394)
6,000
360,776
76.777
2021
Tanglble fixedas￿ts
CurrentA55ets
Creditors.. amounts tslliw &wtthn ￿e yeor
Creditors.. Amounts falling afternx¥e than t?￿ yea
387,9Aq
(32.115)
113,303
501,301
132,115)
343.883
113,303
457 186
14 Capltal Commitments
As at 31 March 2022 the company had fubJre rr4nimum lease commitments as folk)ws:
Land and
buildings
2022
2021
Not later than l year
Later than l year and not latu th￿ 5 years
8,000
4,LKJO
4,(KJO
8,000
15 Reconciliation of net income l {expenditure) to net cash Ilow from operating activities
2022
2021
Net income l (expenditure) f¢Y the year
{96,410)
104.329
Interest receNatAe
Depreciation and irnpairment of taThJiLle fixed assets
(l￿e35e) / decrease in debtors
Increase l (decrease) in ¢yedit￿5
12.5801
12,8981
8.995
11.279
4,51Jil
6,186
Net cash flow from owating actiwties
78,716
112,205
16 financial instruments
Categorisation of fina￿&31 inStrum￿ts
2022
2021
Financial assets Ihat are debt instrument measurgj at am(rtised cost
410.101
469,47L
410,101
Financial liabilities measured at am¢xtised cost
49.394
44,115
49,394
Items of Income. expensey gains or loss
The totsl interest income for finanoal assets not rrtasured at fair value through profit ￿ loss is £2,580
(2021: £2,898)
19