Charity Registratlon No. 1068146
Company Reglstratlon No. 034853361England and Wales)
LEWES DisTricf CITIZENS ADVICE BUREAU
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
GAOtIp
BUSINESS
ADVISORS
& A￿COul¥lANts
One Bell Lane
Lewes
East Sussex
BN7 IJU

LEWES DISTRICT CITIZENS ADVICE BUREAU
CONTENTS
Page
Chair's report
Trustees, report
Independent examiner's report
Statement of financial activities
io-ii
Balance sheet
12
Notes to the financial Statements
13-25

LEWES DISTRicf CITIZENS ADVICE BUREAU
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Elected members
Mr K S Powell
Miss N J Morgan
Mr G Haines
Ms J Hammond
Mrs A Lawfield
Mrs H Hallam
Miss E M Kolkman
(Appointed 14 September 20231
(Appointed 16 May 20241
(Appointed 11 July 20241
Charity number
1068146
Company number
03485336
Prlncipal addres5 and Registered office
15-19 Chapel Street
Newhaven
East Sussex
BN9 9PN
Independent examÈner
TC Group
One Bell Lane
Lewes
East Sussex
BN7 IJU
Bankers
Natwest
Unit 40
56 Churchill Square
Brighton
BNI 2ES

LEWES DISTRicf CITIZENS ADVICE BUREAU
CHAIR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2024
This is my first report as Chair of Lewes District Citizens Advice ILDCAI having been in the role for six months at the
financial year end.
Two key factors have been highlighted during this period. We are operating at a time of increasing demand for the
service as the country deals with an ongoin8 Cost of living and housing crisis in a turbulent world where
uncertainty is the order of the day. We don't envisage this need plateauing any time soon. Secondly, sustainable
funding of the organisation and others like us is under some pressure.
We are, however, particularly grateful to Lewes District Council for their support and they have recently confirmed
this continuing for the next three years. Local town councils also provide vital grant funding as do a growing range
of other funders and supporters listed on page 8.
This notwithstanding, we are an independent local charity, and our prime objective has been and will be securing
SUStainable income streams- managing any risk to the delivery of the service and when and where possble flexing
the service offered to widen the demographic of clients and client issues being met.
l am pleased to report two key successes in the period. An important organisational milestone has been the
development of our Vision and Values in collaboration with the wider team and these now underpin our strategic
objectives.
l am also pleased to report (more detail in the Tru%tees' report that followsl that the Year 2 assessment lof
rolling 3-year cyclel of our Leadership Self-Assessment ILSAI went extremely well. The LSA is an audit tool
moderated by National Citizens Advice which Provides assurance that organisakn'on5 are operating effectively with
good governance and managing risk through reviewing their key quality systems.
I would personally like to thank everyone involved - our staff, Ouf volunteer advisors and our volunteer trustees all
of whom give generously of their time. expertise and skill to deliver the very best professional service.
Mrs A Lawfield
Chair
Dated: 19 September 2024

LEWES DisfRicf CITIZENS ADVICE BUREAU
TRu¥fEES' REPORT (INCLUDING DIREcfoRS' REPORTI
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present thelr annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note I to the
financial statements and comply with the charity's Memorandum and Articles of Association, the Companies
Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard appllcable in the UK and
Republic of Ireland IFRS 1021" (effective l January 20191.
Objectives and activitles
We are an independent registered charity and we are here for everyone. We provide. free confidential and
independent advice to help people overcome their problems. We work to fix the underlying causes of these
problems and are a voice for people on the issues that matter to them. We value diversity. champion equality
and challenge discrimination.
We alm to
provide the advice people need for the problems they face.
Improve the policies and practices that affect people's lives
How we work
Since 1997, Lewes District Citizens Advice ILDCA) has been providing advice and support for residents of Lewes
District who need help solving their problems.
We also advocate for people on local and national issues that matter to them. We are a local, independent
charity that is a paid member of the separate national charity, Citizens Advice ICAI. Being a paid Th￿rnber of a
national organisation allows us to access high-quality training materials. data management tools. the CA brand
and accredited advice.
Our funding comes from a range of sources, and we must generate all our own income independently. We are
not funded by or part of central government. We apply for grants and have been greatly supported by our
district, county, town and parish councils. We also continuously seek to access funding from other sources such
as trusts and foundations and local donations to ensure we can be sustainable as an organisation, and both
maintain and diversify the range of support we offer.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.

LEWES DISTRicf CITIZENS ADVICE BUREAU
TRUSTEES, REPORT {INCLUDING DIREcfoRS' REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Our service is currently run by 7 trustees, 16 part-time paid staff19 FTEI and around 31 volunteer advisors
15.2FTEI and l marketing volunteer. We rely heavily on support from our fantastic volunteers to run LDCA and
could not deliver the level of support that we do without their dedication and professionalism.
Recruiting volunteers remains challenging and we have been undertaking a recruitment drive with the ambition
of increasing and diversifying our volunteer demographic. We recently secured Big Lottery funding from
Reaching Comrnunities, with part of this income enabling us to employ a dedicated Volunteer Coordinator from
May 2024 for three years.
In February 2023 we changed our operational model by ceasing our participation in the national CA collective
phone call handling system due to poor response times and client experience and began to deliver our own
Advice Line internally. Based in our Newhaven offi-ce this operates between 10-3pm Tuesday - Thursday. This
has seen our ability to meet demand soar. often reaching above 70% of demand on a weekly basis. Pr&booked
appointments lin person and on the phone) and email support is also provided outside of these times. In
addition, our Seaford office is operational on Mondays and our Lewes office is accessible on Fridays for pre
booked appointments. We have delivered outreach in various community acr055 the district including food
banks, community centres, churches and family hubs. We also deliver outreach in Peacehaven on Thursdays.
We undertook an IT review and refresh in 2022 and a5 a result have improved working systems and processes
to support service delivery. We are continuing to upgrade all equipment for optt.mum functionality and to
ensure we can be fully operational with the new Window5 11 upgrade, the arrival of which will make many of
our older devices unfit for purpose.
During this reporting period we have:
Created a 2 Year Digital Roadmap which includes these core goalslaims...
Implement a "Zero-Trust" IT Architecture
Consolidation of Telecoms & Inteinet Services
Mitigation of Shadow IT & Enhancement of General Cyber-hygiene
CentraSise Device Management with Entra ID & Microsoft Intune
Implement Focused User Training and Change Management Processes
Empowering Staff and Volunteers through IT Enablement
We are assessing and testing Al. as part of Our Digital Transformation strategy to see what benefits and
efficiencies it could leverage le.g. Teams Premium).
New VOIP phone system, and upgraded Internet (consolidating providers to improve effi'ciency and
improve service resilience and functionality
We have undertaken and are still in the process of a digital transforrnation. with a new website, social media
channels and a YouTube channel. We have made 3 short fi'lms which highlight 3 keys areas- Client support,
Volunteer recruitment and Fundraising. Our film about one of our clier)ts (Brian) has been widely viewed and
celebrated. We will continue to develop our marketing, brand and reach and plan to launch a TikTok channel in
the summer of 2024.
We have continued to be successful in securing funding from outside of District and Town council grants to
support with increased operational running costs, increased training team and supervisor hours and fvnds
towards enabling our IT equipment.

LEWES DisfRicf CITIZENS ADVICE BUREAU
TRusfEES' REPORT (INCLUDING DIREcfoRS' REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Hybrid sejvlce dellvery
Staff and volunteers continue to work flexibly and can operate at home and in the office. We are condnuing to
welcome clients back into our offices for face-to-face pre-booked appointments and at drop-in sessions at our
outreach venues in the wider community. These dropin sessions {delivered in a range of community venues)
have proved to be popular and we will endeavour to maintsin this flexible way to access support in the future.
There will always remain a need for in person support for many people and for those who are digitalW excluded
and for some clients who have a disability. We are committed to equality of access for everyone.
Our hybrid model of support continues to offer flexible and accessible ways to receive support and our statistics
for 23-24 reflect a diverse range of accessing support for our clients, with in person continuing to increase post
the pandemic.
In this reporting period we have supported
12% people in person
53% on the phone
24% via email
Il% via other mechanisms (such as video call. letter)
How we have helped - 1st April 2023 - 31st March 2024
Demand remains high, partly because of the consequences of the cost-of-living ciisis. The complexities of
people's problems also remain high, and people are coming to us now with, on average. over 3 differing issues
per client.
Number of clients 1,869
Number of issues 6,423
Financial gains of over £505,000
Largest benefit requiring support- Personal Independence Payment
Largest debt issue- fuel debt
62% of people accessing sUPPOrt have a long-term health condition or disability {81.2Yo of residents
were identified as nondisabled in the 2021 census)
Ethnicity stats- 8% of our clients identified as being Asian, Black, mixed or other (94.2% of residents
identified their ethnic group within the white category in the 2021 census)
CA uses an external Treasury-approved model that allows us to put a financial value on a handful of key areas
where we can evidence the value. we create locally through our advice provision and from working with
volunteers. This estimates that in 2023124 for every £1 invested in our service, £2.69 is returned in fiscal
benefits (there are financial savings to local and national government due to fewer payments for outof work
benefits, costly evictions, re-hou5in& evicted tenants and less demand on the NHS. For every £1 donated there
is a public benefit of £19.70 {this is when people have fewer problems and they have higher levels of wellbeing.
participation in society and productivity) For every £1 donated there is a value to the people we help of £10.13
(we help people to achieve financial outcomes like 8ethn8 backdated benelits, writing off debts and refunds for
consumer issues).

LEWES DISTRicf CITIZENS ADVICE BUREAU
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Client feedback and complaints
Using the CA quality assessment measure, 85Yo of our clients would recommend us and 84% found a way
forward with their problem.
Some examples of feedback we have received in this period:
'1 om always thankful and grateful to Citizens Advice for all the help they assist me wlth ond the time
they toke with me. Keep up the great job und assistance to us '
and
'The service is priceless. So very helpful and Informotive. The person wos patient. understonding, she
listened and heard what I wa5 saying. Thonk you very much.,
We have had no complaints this year.
Flnancial review
The accounts have been prepared on an accrual's basis by TC Group of One Bell Lane, Lewes and submitted to
the Charity Commission ar)d Companies House to meet the requirements of limited company status.
Total Income for the year was £310k compared to prior year of £390k. As in recent years, we have ￿ceiVed
monies frorn the Household Support Fund, and other funders, which is intended for onward distribution to our
clients, according to the terms of the grants. To show the impact of this, we have analysed our resdts further in
Note 5 to the account5_
This note shows that our total income for our core activity of Advising Clients, has declined from £345k to
£280k. This is impacted greatly by the tr.ming of receipt of fund5. At 31 March 2023 we were carrying forward
reserves of £59k for work taking place in the yeaf. The comparative figure at 31 March 24 is zero.
In the same period our costs increased from £301k to £376K. This increase partly reflects the sperKI of the
carried forward funds, but also highlights the impact salary inflation 15 having on our cost base.
Consequently, we have a deficit in the year of £96k from our core activities. Again, this is largely caused by the
grant income received in 22123 being spent in 23124. However. it also means that we have utilised £40k of our
reserves during the year. This was foreseen with the creation of a designated reserve at 31 March 23.
It is the policy of our Charity to maintain unrestricted funds which are the free reserves of the Charity at a level
that can meet its fi'nancial comrnitments. It seeks to minimise risks by regularly reviewing the reseTves policy
which takes into account the need to maintain sufficient funds to cover costs and to continue the pn)vision of
service5 at the start of the new h'nancial year, to cover any liabilities that arise in re13tt.on to staff and to allocate
limited funds to attract additional project income. During the year the Board has decided to retain the level of
reserves being held at 4 months.
The Board has resolved to retain the remaining £40k in Designated Reserves to be used as necessary in the
coming year to fund the budgeted deficit.

LEWES DISTRicf CITIZENS ADVICE BUREAU
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORTI (coNfiNUEDI
FOR THE YEAR ENDED 31 MARCH 2024
Future Plans
Our objertives are
l. Overall Service To meet local needs, to ensure the availability of our services and to take &count of the
cost-of-living crisis and its ongoing impact on our society. We need to extend our offer of support and have an
ambition to open our Advice Line an evening a week and on all days af the week. We must ensure we a
accessible and visible to people both in person and digitally.
2. Funding- Continue to work closely with District and County councils and our Town and Parish C￿ncIls. We
must also diversify our funding sources and ensure a broad range of income sources to support organisational
sustainability and growth for the future. Thi5 includes securing increased fundin8 from trusts and foundations,
individual giving, corporate support and events. We will harness the power of online giving platforms in 24-25
to increase our income from individual giving and events sponsorship activities.
3. Citizen5 Advi￿ - Maintain standards, learn from our Leadership Self-Assessment ILSAI, ensure we have active
dialogue re small bureaus and to follow CA advice. In 2024. our LSA year 2 was noted as exceptional. In early
2025 our year 3 full audit will take place; we will aspire to achieve the same high standard. We wil take an
active role in the national consultation process for renewing what the CA National membership offer will be for
Local Citizens Advice Bureaux.
4. Finance - Minimise financial risk and maintain services. Diversification of income.
5. Trustee Board Ensure appropriate skills and diversity and update trustee documentation,. set and regularly
review strategic direction. ensure effective communications with staff/volunteers.
6. Staff - A valued staff team that reflects our operational needs. Support and train advisors and develop a
succession plan for senior staff. Continued staff and volunteer social activities and events. We will seek to
continue our successful career pathway for many advisor5, from volunteer5 to paid staff.
7. Volunteer recruttment- we must increase numbers of our volunteers and diversify the demographic of our
volunteers. Our new Volunteer Coordinator will extend our ability to achieve these aims.
8. IT- Provide effective, secure systems and equipment for staff. Build on re￿nt work and ensure all are fully
trained. Continued fundraising to purchase replacement laptops in preparation for the end of support for
Windows 10 in October 2025, which is driving our push to upgrade to Windows 11 in 2025.
9. Partnership working- maintain effective partnerships with our regional CA'S and the wider community and
voluntary sector and explore and develop new opportunitie5.
10. Research & Campaigns IR&CI - Advisers to collect feedback on direct experience5 of poor policies from
clients and to provide relevant evidence. We will campaign to relevant authorities. Maintain an enthusiastic
R&C team supported by an R&C Trustee.
11. Marketing and reach- We must have a hybrid approach in how we market and reach our clients. Tlys must
include digital and non-digital means of communicating with our stakeholders. We will be launching a new
TikTok platform in 2024 and have secured the support of a marketing intern for the summer of 2024.

IEWES DISTRICT CITIZENS ADVICE BUREAU
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
We would like to increase the numbers of younger people who come to us, both as clients and volunters. In
2023124 we undertook a research project with Sussex University students to examine why younger people did
not access LDCA for advice services. This project contributed to a piece of research completed by our lead
youth R&C volunteer and a report was produced that contains a number of key recommendations. This learning
will help us to address this missed demographic and support with our fundraising efforts to target a younger
client group.
We have recently secured funding for a rural outreach support service and will soon be going to people in their
communities, especially in rural locations towards the north of the district. This funding will help ensure that
we afe addressing issues of rural deprivation and inequalities of access to support for many vulnera)le people
who are often overlooked and at risk of facing additional hardships.
Information Assurance
Our trustee board oversees the information security of all personal information that 15 processed on behalf of
our clients. staff. funders and strategic partners. Our local offices hold joint responsibility for client data that is
held in our case management system, with the national Citizens Advice Service.
An information assurance management team exists to ensure the confidentiality. integrity and availability of all
personal and sensitive data is maintained to a level which is compliant with the requirements of the General
Data Protects"on Regulation and Data Protection Act 2018.
Structure, governan￿ and management
Lewes District CAB is a company limited by guarantee governed by its Memorandum and Artr"cles of Association
dated 23 December 1997. The Memorandum and Articles were amended following the merger of Lewes Area
CAB and Seaford CAB to become the Lewes and Seaford CAB in July 2002. They were further amended inApril
2013 when the Charity's name became the Lewe5 District CAB and was registered as such at Companies F*)use
and the Charity Commission. In February 2022 they were amended, again, to clarify who the members of the
charity are.
Following Citizens Advice rebranding guidelines issued in 2015 the name for general use 15 Lewes District
Citizens Advice.
The Trustees, who are also the directors for the purpose of company13w, and who served during the year and
up to the date of signature of the financial statements were:
Mr A Horne
Mr K S Powell
Mrs S L Kolkman
MrPDHole
Miss N J Morgan
Mr G Haines
Ms J Hammond
Mrs A Lawfield
Mr S H Hallam
Miss E M Kolkman
{Resigned 16 November 20231
(Resigned 11 July 20241
(Resigned 16 September 20231
{Appointed 14 September 20231
IAppointed 16 May 20241
IAppointed 11 July 20241

LEWES DlSfRICT CITIZENS ADVICE BUREAU
TRusfEES' REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
In addition, we have slx non-voting observers representin8 the district and town councils Inote.. observers are
not trustees in Charity law].
Sarah Archer remains as CEO and Sophie Hoffman as our Advice Services Manager/Deputy CEO.
Our Flnanclal Supporters
Donations from grateful clients and local residents
Lewes District Council
East 5u55ex County Council
Lewes Town Council
Newhaven Town Council
Peacehaven Town Council
Seaford Town Council
Telscombe Town Council
Sussex Community Foundation
Lewes Rotary Club
Seaford Rotary Club
Christ Church Lewes
Cliffe Feoffees
Chalk Cliff Trust
Sussex Community Development Association
Big Lottery Fund
National Citizens Advice
Next
The Chair of the Trustees is elected from the members of the Trustee Board.
Citizens Advice provides for the induction of new Trustees to brief them on their obligations a5 Trustees.
Trustees are encouraged to attend appropriate external training events where these will facilitate the
understanding of their role. Day to day management of the charity is devolved to our Chief Executive Officer.
The Board of Trustees can have between 4 and 15 elected members.
The Trustees shall endeavour to ensure that the Board is broadly representstive of appropriate local
organisations, interest groups and interested local people. The Trustees keep under regular review the strategic,
business and operational risks which the Charity faces and monitor these risks at each quarterly meding and at
monthly meetings of the executive Cabinet, a small number of Trustees with principal roles within the
organisation.
The trustees, report has been prepared in accordance with the provlsions applicable to companies subject to
the small c
anies, regime and was approved by the Board ofTrustees.
Mrs A Lawfield
Trustee
Dated: 19 September 2024

LEWES DISTRicf CITIZENS ADVIC£ BUREAU
INDEPENDENT EXAMINER'S REPORT
TO THE TRusfEE5 OF LEWES DISTRicf CITIZENS ADVICE BUREAU
I report to the Trustees on my examination of the financial statements of Lewes District Citizens Advice Bureau
(the charity) for the yeai ended 31 March 2024 which are set out on pages 10 to 25.
Responsibilities and basis of report
As the Trustees of the charity land also its directors for the purposes of company lawl you are responsible for the
preparation of the linancial staternents in accordance with the requirements of the Companies Act 2006 (the 2006
Actl.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of
the 2006 Act and are eligible for independent examination, I report in respect of my examination of the chafity's
linancial staternents as carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my
examination I have followed all the applicable Directions given by the Charity Comrnission under section 14515llbl
ofthe 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect=
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act- or
the linancial statement5 do not accord with those records- or
the fi.nancial statements do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a true and fair view which is not a matter considered as
part of an independent examination,. or
the h'nancial Statements have not been prepared in accordance with the rnethod5 and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021.
I have no concerns and have come across no other matters in connection with the examination to which attention
should b
is report in order to enable a proper understanding of the financial statements to be
reach
Nicholas Rawson FCA
TC Group
One Bell Lane
Lewes
East Sussex
BN7 IJU
Dated. l October 2024

LEWES DISTRICT CITIZENS ADVICE BUREAU
srATEMENT OF FINANCIAL AcfiviTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
CUr￿nt financial year
Unrestricted Unrestrlcted Restrlcted
funds
funds
funds
general deslgnated
2024
2024
Total
Total
2024
2024
2023
Notes
Donations and legacies
Charitable activities
Investments
53,080
190,000
4,528
62.006
115.086
190,000
4,528
194.788
193.615
1.229
Total income
247,608
62.006
309.614
389.632
enditure on:
Charitable acttvities
285,447
135.697
421,144
342,922
Net (outgoin8l/incoming resources
before transfers
137,8391
(73,691) 1111.5301
46.710
Gross transfers between funds
40.782
140,OCQI
1782
Net Income/{expenditurel for the year/
Net movement in funds
2.943
{40,0(M)I
{74.4731 {111,5301
46,710
Fund balance5 at l April 2023
158.494
80.000
74,653
313,147
266,437
Fund balances at 31 March 2024
161,437
40,000
180
201.617
313,147
The statement of financial activities includes all gains and losses reco8nised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All irKome and
expenditure derive from continuing activities.
The statement of financial activitie5 also complies with the requirements for an income and expenditure account
under the Companies Act 2006.
10-

LEWES DISTRICT CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL AcfiviTIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Prior financial year
Unrestricted Unrestricted Restricted
funds
funds
funds
general designated
2023
2023
Total
2023
2023
Notes
Income from:
Donations and legacies
Charitable activities
Investments
78,170
193,615
1,229
116,618
194,788
193,615
1,229
Total income
273,014
116,618
389,632
enditure on:
Charitable actrvities
243,580
99,342
342,922
Net {outgoingl/incoming resources before transfers
29,434
17,276
46,710
Gross transfers between funds
15,0001
5.000
Net incomellexpenditurel for the yearl
Net movement in funds
24,434
5,000
17,276
46,710
Fund balances at l April 2022
134,060
75,000
57.377
266,437
Fund balances at 31 March 2023
158,494
80.000
74.653
313.147

LEWES DisfRicf CITIZENS ADVICE BUREAU
BALANCE SHEET
AS AT31 MARCH 2024
2024
2023
Notes
Current assets
Debtors
Cash at bank and in hand
li
8,264
218.809
6,057
330.812
227.073
336,869
Credltors: amounts falling due within one
year
12
125,4561
123,7221
Net current assets
201,617
313,147
The funds of the charity
Restricted income funds
Unrestricted funds - general
Unrestricted funds - designated
15
180
161,437
40.000
74.653
158,494
80.0
16
14
201.617
313.147
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies
Act 2006. for the year ended 31 March 2024.
The director acknowledges her responsibilities for complying with the requirements of the Companie5 Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of it5 financial statements for the year in question
in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the Trustees on 19 September 2024
-rta.J4
Mrs A Lawfield
Trustee
Company registration number 03485336 (England and Wales)
12-

LEWES DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountfng policies
Company information
Lewes District Citizens Advice Bureau is a private company limited by guarantee incorporated in England and
Wales. The registered offi'ce is 15-19 Chapel Street, Newhaven, East Sussex, BN9 9PN.
1.1 Accounting convention
The accounts have been Prepared in accordance with the charity's Memorandum and Articles of Association,
the Companies Act 2006 and 'Accounting and Reporting by Charities= Statement of Recommended Practi'ce
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021" leffective l January 20191. The charity is a Public
Benetit Entity as delined by FRS 102.
The charity has taken advantage of the provision5 in the SORP for charities applying FRS 102 Update Bulletin
I not to piepare a Statement of Cash Flows.
The financial statements are prepared in sterling. which is the functional currency of the charity. Monetary
amounts in these financial statefflents are rounded to the nearest £.
The fi'nancial statements have been prepared under the historical cost convention. The principal a￿O￿nting
policies adopted are set out below.
1.2 Going concern
At the time of approving the fi'nancial statements, the Trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus the
Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the committee of management in furtherance of
their charitable objectives unless the funds have been designated for other purposes.
Designated funds comprise funds which have been set aside at the discretion of the committee of
management for specific purposes. The purposes and uses of the designated funds are set out in the notes
to the accounts.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been
met. the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been
notifi'ed of the donation. unless performance conditions require deferral of the amount. Income tax
recoverable in relatr.on to donations received under Gift Aid or deeds of covenant is recogni5ed at the ts'me of
the donation.
13

LEWES DISTRicf CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcles
Iconiinued)
1.5 Resources expended
Liabilities are recognised as resources expended as soon as there Is a legal or constructive obligtion
committing the charity to the expenditure. All expenditure is accounted for on an accruals basis.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are
shown within borrowings in current liabilities.
1.7 Finantial instruments
The Company has elected to apply the provisions of Section 11 'Basic Financial Instrument5, and S&tion 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised when the charity becomes party to the contractual provisions of the
instrument.
8oslcfinonclol as5etS
Basic financial a55ets, which include debtors and cash and bank balances. are initially measured
transaction price including transacknon costs and are subsequently carried at amortised cost using the
effective interest method unle55 the arrangement constitutes a financing transaction, where the transaction
is measured at the present value of the future receipts discounted at a market rate of interest. Financial
assets classified as receivable within one year are not amortised.
Bosicflnoncial liabilitie5
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financin8 transaction, where the debt instrument 15 measured at the p￿sent
value of the future payments discounted at a market rate of interest. Financial liabilities classified a5 payable
within one year are not amortised.
Debt instruments are Subsequently carried at amortised cost. using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost usin8 the effective interest method.
Derecoqnition offlnunclol Ilobilftles
Financial liabilities are dereco8nised when the charitls contractual obligations expire or are discharged or
cancelled.
1.8 Leases
Rentals payable under operating leases, including any lease incentives received, are charged as an expense
on a straight line basis over the term of the relevant lease.
14-

LEWES DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
{Continued)
1.9 Debtors
Short tef m debtors are measured at transaction price, less any impairment. Loans receivable are measured
initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the
effective interest method, less any impairment.
Income from donations and legacies
Unrestricted Restricted
funds
funds
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2024
2023
Donations and gifts
Grants
5.263
47.817
5.263
109,823
325
325
62,006
77,845
116,618
194,463
53,080
62,006
115,086
78,170
116,618
194.788
Charitable activities
2024
2023
Service agreement
190,(KJO
193,615
Investment5
Unrestricted Unrestricted
funds
funds
general
general
2024
2023
Interest receivable
4,528
1,229
15-

LEWES DisfRicf CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Analysis of income and expendftufe
2024
Advising
Clients
2024
Funds for
distribution to
clients
2024
Total
Income
Income for partner
Total Income
279,614
30,000
309,614
279,614
30.000
309.614
Expenses
Staff costs
Other costs
Costs for partner
Funds distributed to client
Total c05t5
296,729
79.207
296.729
79,988
781
44,426
45,207
44,426
4ZI,143
375,936
Net Income
{96,3221
(15,207)
(111.5291
2023
Advising
Clients
2023
Funds for
dlstrlbytlon to
clients
2023
Total
Income
Income for partner
Total income
344,612
45,020
389.632
344.612
45,020
389.632
Expenses
Staff costs
Other costs
Costs for Partner
Funds distributed to client
Total costs
238,176
62.737
238,176
62,737
42.009
42,009
42,009
342.922
300,913
Net income
43,699
3,011
46,710
16-

LEWES Di>fRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
2024
2023
Staff costs
Printing, postage, statr"onery and advertising
Telephone
Travel expenses
Sundry expenses
Training
Funds distributed to clients
Insurance
Citizens advice information service and publications
296.754
1,266
9,268
4,149
2,832
6.791
44.426
1,708
7,840
238,176
697
8,172
2,505
1,360
3,257
42.009
211
7.712
375,034
304,099
Share of support Costs Isee note 7)
Share of governance costslsee note 71
41,243
4,867
36,553
2,270
421,144
342,922
Analysi5 by fund
Unrestricted funds - general
Restricted funds
285,447
135.697
243,580
99,342
421,144
342,922
17

LEWES DISTRicf CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support cost5
Support Governance
costs
costs
2024
Support Governance
costs
costs
2023
Repairs and renewals -
offi'ce equipment
Rent
11,192
18.208
332
11.192
18,208
332
8,787
11,470
18.001
240
4,183
11,470
18.001
240
4.183
In5ur3nce
Cleaning
Repairs and renewals ~
property
Light and heat
Independent examiner's
fee
Legal and professional
Bank charges
Other
Governance- Board
Meeting Costs
Recruitment and
promotion
8,787
781
1,943
781
540
2,119
540
1,943
2,119
1.749
248
623
1.749
248
1,287
13
1,287
13
623
125
589
100
589
125
loo
281
281
2,122
2.122
41,243
4,867
46,110
36,553
2,270
38.823
Analysed between
Charitable activities
41,243
4,867
46,110
36,553
2,270
38,823
Trustees
None of the Trustees {or any persons connected with them) received any remuneration or expenses durlng
the year.
18-

LEWES DISTRicf CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2024
Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Management and administration
15
14
Employrnent cost5
2024
2023
Wages and salaries
Social security costs
Other pension costs
275,310
14,220
7,224
221,155
11,S18
5,503
296,754
238,176
There were no employees whose annual remuneration was £60,000 or more.
10 Taxation
The company is a registered charity and under section 505111 of the Income and Corporation Taxes Act 1988
is exempt from taxation.
11 Debtors
2024
2023
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
375
7,889
240
5,817
8,264
6,057
19

LEWES DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2024
12 Creditors: amounts falllng due within one year
2024
2023
Trade creditors
Accruals and deferred income
310
25,146
692
23,030
25.456
23,722
13 Retlrernent benefit schemes
2024
Z023
Defined contribution Schemes
Charge to profit or105s in respect of delined contribution schemes
7,224
5,503
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
14 Unrestricted funds- deslgnated
These are unrestricted funds which are material to the charity's activities.
At l Aprll 2023
Transfers At 31 March
2024
80,000
140.0001
40,000
Previous year.
At l April 2022
Transfers At 31 March
2023
75,000
5.01
80,000
20-

o o o)
o Eo o
o o ¢n
O O CO Ln
owo
O r4
oop
o co a)

LEWES DISTRicf CITIZENS ADVICE BUREAV
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Unrestricted funds
At l April 2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
General funds
158,494
247,608
1285,4471
40,782
161,437
Previous year:
At l April 2022
Incomin8
sources
Resources
expended
Transfers At 31 March
2023
Fund to cover planned deficit
General funds
75.000
59,060
5,000
iio,0001
80,000
78,494
273,014
1243,5801
134,060
273,014
243,580
15,0001
158,494
Represents monies set aside by the board to be used in the coming year to fund the budgeted deficit.
~23-

LEWES DISTRICT CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS {CONTtNUEDI
FOR THE YEAR ENDED 31 MARCH 2024
18 Operating lease commitments
Lessee
At the reportr.ng end date the charity had outstanding commitments for future minimum lease payments
under non-cancellable operating leases, which fall due as follows-.
2024
2023
Within one year
Between two and five years
13,000
13,000
13,000
13,000
26,000
26,000
19 Related party transactions
There were no disclosable related party transactions during thÈ year12023 - nonel.
25-