Citizens Advice Bournemouth, Christchurch and Poole
Report and accounts
Year Ended 31 March 2024
citizens
advice
Boumemouth
Christchurch
& Poole
Citizens Advice Bournemouth, Christchurch and Poole
Financial Statements
Year Ended 31 March 2024
Charity registralion number- 1074727
Company registration nurnber.. 03537836

Citizens Advice Bournemouth. Christchurch and Poole
Roport and accounts
Year Ended 31 March 2024
Contents
Page
Charity Refe￿n￿ and Administrative Details
Trustees, Annual Report (Including Directors, Report)
Independent Auditorf5 Report
Statement of Financial Activities {Including Income and Expenditure Account)
Balance Sheet
4-12
13-16
17
18
Statement of Cash Flows
19
Notes to the Financial Statements
20-33

Citizens Advice Bournemouth, Christchurch and Poole
Trustees, Annual Report (Including Directors, Report)
Year Endad 31 March 2024
Charity Reference and Administrative Details
Charity ￿giStratIon number
1074727
Company registration number
03537836
Trustee5
Jane Burrows- Chair
David Sargent
Matthew Moore (resigned 181h May 2023)
Andrew Karno- Vice Chair
Chika Udezue
Ann Dimmock
Jacqueline RanGe
Paul Kemp
Sarah-Jane Maidens (Go-opted 141h April 2023)
Mike Gibson {co-opted 5th April 2023)
Company secretary
Paul Kemp
Senior Management Team
Zoe Bradley (Chi8f executive officer)
Tom Lund
Dan Stannard
Registorod offlce
The Civic Centre.
Bourne Avenue
Bournemouth
BH2 6DX
Statutory Auditors
Schofields
Chartered Accountants and Statutory Auditors
5th Floor, Waverley House
115-119 Holdenhurst Road
Bournemouth
BH8 8DY
Bankers
Lloyds Bank PIC
45 Old Christchurch Road
Bournemoulh
BH1 1ED
Investment Manager
Quilter Cheviot
Senator House
85 Queen Victoria Slreet
London
EC4V 4AB

Citizens Advice Bournemouth. Chrlstchurch and Poole
Trustees, Annual Report (Including Directors, Report)
Year Ended 31 March 2024
The Trustee Directors present their report and the audited financial statements of thè charity for the pèriod la
April 2023 to 319t March 2024, which are also prepared to meet the Directors report and accounts for
Companies Act purposes. The Trustees have adopted the provisions of the Statemenl of Recommended
Practice (SORP} 'Accounting and Reporting by Charities" in preparing the annual report and financial
statements of the charity.
Governance and Management
Citizens Advice Bournemouth Christchurch and Poole is a registered charity and company limited by
guarantee. It is governed by its Articles of Association. A Trustee Board, as tx)nstituted in accordance with
the provisions set out in the Articles of Association, is responsible for the overall governance of the company.
The Trustee Board is responsible for appointing certain of its members to act in an individual capacity. as its
representatives. either as directors of the company or as company secretsry, in accordance with the
requirements of the Companies Acts 2006 As a registered chafity. the company is also required by the
Charity Commissioners to appoint named individu81s to act in a formal capacity a5 trustees of the Gharty. with
duties and responsibilities as set out in Gharily law and regulats'ons.
The maximum number of trustees is Iwelve, and the minimum is five. Trustees are either elected at the annual
general meeting, nominated by member organisalions or co-opted by the Trustee Board, providing that Ihe
total of co-opted and nominatgd trustees does not ex¢eed one third of the total number of trustees. ￿1 elected
twst8es must retire from office at the third annual general meeting following the annual general meeting at
which they We￿ elected but may be re-elected. All nominated or co-opted trustees must rètire from office at
th8 third annual general meeting following the ordinary meeting of the Trustee Board at which they were
appointed but May be reelected.
The Trustee Board determines the pay and r8muneration of key management P8rsonnel and staff based on
the pay for similar roles in comparable organisations, the general rate of inflation and affordability. The charity
promotes equal pay for work of equal valu8 irrespective of gender or other personal factors.
Organisational Chart.- March 2024
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Trustee Recruitment and Trainin
Trustees are recruited from member organisations andlor for the specific skills that they can bring to the
Charity. There is a trustee induction process and new trustees visit Citizens Advice Bournemouth
Christchurch and Poole enabling them to engage in and fully undèrstand the opèrational working5 of lh&
charity. New trustees undertake relevant training in relation to the Citizens Advice Bournemouth christchurch
and Poole affairs, operations and duties of a Injslee. Inoluded in the ongoing training programs, are visits to
the offI￿S ensuring they engage regularly with the Project and Core Delivery teams.

Citizens Advice Bournemouth, Christchurch and Poole
Trustees, Annual Report (Including Dir8ctors' Report)
Year Ended 31 March 2024
Princi
al risks and uncertainties
The Trustee Board actively review on a regular basis. the risks to which the charity is exposed. The major
risks being strategic, compliance, financial, operational and markevenvironmental risks. A Risk Register for
the charity has been agreed by the Board- this defines the risks to the organisation. their likelihood, their effect
and mitigation plans. The Trustees are satisfied that systems have been established to enable regular
reports to be produced so that they can monitor such risks and, where necessary, steps can be taken to
mitigate exposure thereto.
The principal risk is the uncertainty of future funding. The management team continue to look for newfunding
streams and opportunities to collaborate with others to develop new projects. Ongoing funding applications
are monitored closely by the Trustees, logether with the associated staff levels, so as to maintain sufficient
reserves to meet the obligations of the organisation in the event that no future funding is secured. Further
monitoring of cashflow against budgets is undertaken to ensure that there is adequate cash flow to Meet day
to day running costs.
Another material risk is the loss of staffing within the key mles of the charity- To mitigate this risk. roles and
skills are shared wrthin the team and staff developmentllraining provided to develop the team's skills Where
shortages have been found, these have been addressed by vacancies being fulfilled internally or via the
assistance of volunteers.
Public Benefit
TheTrustees have referred to the guidance contained in the Charity Commission's general guidance on public
benefit when reviewing the chartty's aims and objectives and in planning its future activities. They do not
consider that the charity's activities include any potential detriment or harm or confer any significant incidental
privatè benefit.
Affiliations
Citizens Advice Bournemouth Christchurch and Poole is a member of The National Association of Citizens
Advicè and is required to comply with the regulations provided by this umbrella organisation.
Fundraisin
activities
The Charity has had no significant fundraising activities and costs in the year. During the year under review,
the Charity did not re￿1ve any complaints about the fundraising activities it carried out. It is the Trustees.
policy that all Service users as well as members of the public are protected from unreasonable intrusion into
their privacy or unacceptable approaches in procuring funds. The charity does not use professional
fundraising entities.
Objectives and Activities
Ob'ectives
The objects of the charity are to promote any charitable purpose for the benefit of the community. mainly. but
not exclusively. in the area covered by the Unitary Council of Bournemouth, Christchurch and Poole or any
successor body to them. by the advancement of education, the protection and preservation of health. and
the relief of poverty, sickness and distress. In setting objectives and planning activities the trustees have
given carefvl consideration to the Charity Commi55ion'5 public benefit guidance.
The principal charitable object of the company is to establish and conduct a free, independent. confidential
and impartial service of advice, information and counsel for the benefit of the community and the general
public within mainly but not exclusively the area covered by the Unitary Council of Bournemoulh, Christchurch
and Poole. Another objective of the charity is to improve the policies and practices that impact utM)n people's
lives.

Citizens Advice Bournemouth, Christchurch and Poolo
Trustees, Annual Report (Including Directors, Report)
Year Ended 31 March 2024
The Trustees achieve the above aims by following the National Citizens Advice guidelines through-
The negotiation and raising of funding agreements with the local council and various other private and
public bodies.
The training and development of a diverse range of volunteers and staff ensuring equalopportunities for
The management of financial operations annually against budget and also against a 3 year strategic plan.
Activities
The Charity is helped to meet its overall aims of providing advice to alleviate the problems people face, by
operating spècrfi¢ material projects and services. During the year under review all these operations assisted
Citizens Advice Bournemouth, Christchurch and Poole lo rise to the challenge of meeting continuing
increases in demand for its services, due mainly to the ¢urrentaconomic environment. Delivery ofdebt advice
thin the Charity is authorised and regulated by the Financial Conduct Authority FRN.. 617515.
General Advice Service- Funded by BCP Council
General advic8 SUPPOrt for Boumemouth, Christchurch and Poole residents, providing free advice on a range
of issues including, but not limited to debt management. immigration. consumer issues, relationships and
benefit claims. The funding also enables the delivery of remote advice via our Urban Advice Vehicle.
Water Guru - Funded by Wessex Water & South West Watar
Support for clients who are irs financial hardship accéss social tariffs, reduced rates and grants form both
Wessex Water and South West Water.
Debt Advice Project - Sub-grant agreement with national Citizens Advice - Funded by The Money
and Penslons Service
Support and guidance for Bournemouth, Christchurch and Poole residents facing financial dfficulty with debt,
insolvency, write offs or negotiations.
Pension Wise - su￿rant agreement wlth natlonal Citizens Advice via Citizens Advica Plymouth -
Funded by The Money and Pensions Service
Free pension guidance for people across Dorset aged 50 and over who have a defined contribution pension.
Let's Talk Money - Funded by J.P. Morgan Chase Foundation
Tailored advice and guided solutions for BCP residents lo improve financial resilience, money management
skills and general wellbeing.
Macmillan Specialist Benefft Sèrvice - Funded by Macmillan Cancer Support
Holistic advice service, particularly involving benefits, for those affected by cancer who live, work or ￿ts1ve
treatment in Bournemouth or Poole.
Specialist Benefit Support - Funded by Macmillan Caring Locally based at Christchurch Hospital
Specialist benefits advice and guidance to Christchurch Hospital patients. ensuring those who have cancer
or relatives of those affected are receiving to what they are entitled.
Cherry Tree Nursery Outreach - Funded by Cherry Tree Nursery, a sheltered work project based on
horticulture that provldes meaningful work in a supportive envlronment, aimlng to restoro well-being
to people wlth mental illness.
Holistic advic8 service, particularly involving benefits and disability rights, for volunteers with complex needs
workinq at the nursery.
Citlzens Advlce Central Dorset in partnership wlth Kushti Bok and funded by the National Lottery
Community Fund - The Dorset Gypsy Roma and Traveller Project
Advocacy project targeted at the Gypsy Roma and Traveller communities across Dorset, to provide
infomiation and support lo break the down the barriers to which the community may face lo access support.

Citizens Advice Bournemouth, Christchurch and Poole
Trustees, Annual Report {Including Directors, Report)
Year Endad 31 March 2024
Flnancial Wellbeing Advice Service & Financial Wellbeing Support Servlce- Funded by BCP Council
Housing Services and BCP Council Adult Commissioning
Support for single adults or couples who present as homeless or at risk of homelessness and have a local
connection to Bournemouth, Christchurch and Poole and support for adults residing in or who may have
been discharged from specialist mental health services, providing guidance and support to enable people to
manage current crisis and ongoing financial related issues independently.
Help Accessing Legal Support {HALS) - Sub-grant agreement with Citizens advice Central Dorset -
Funded by the Access to Justice Foundation
Litigant in person family casework support for people who may already be engaged in legal proceedings or
have issues that could lead to legal proceedings Based in Bournemouth Crown and County Court. the Family
Caseworker cannot represent clients at court but can act as a Mackenzie friend.
EU Settlement Scheme (EUSS) - Funded by the Home Office
Support service assisting those wishing to apply to the EU Settlement Scheme (settled and pfe-settled
5tatus)- Extended support to enable continued processing of eligible late applications and support for clients
who already have pre-setued status and applying for settled status.
Independent Age - Targeted support for residents of pensionable age
Specialist benefits advi* targeted at those aged 66 years old and older, in response to the rising number of
those state pension age facing financial hardship from the cost-of-living crisis.
JP Morgan Increased Capa¢ity- Adapt & Thrive
Funding which enabled an increase in the charity's capacity to support the community in building resilience
to navigate the cost-of-living crisis and the associated iSSLtes, through the enhancement of debt, specialist
benefit advice and general advice provision across the conurbation.
Mediation Dorset- Communlty Advocacy for the provislon of Equity, Diversity and Inclusion
Community Advocacy project lo support and represent vulnerable Pan-Dorset communits'es, providing advice
and guidance to communities and individuals who have experienced and may continue to experience social
discrimination.
R3 Welfare - Funded by BCP Council through the Additional Restrictlons Grant Stream 3 R3 Grant
Scheme
Collaborative project, delivered on behalf of BCP'S R3 Welfare Group to support and develop access lo
opportunities that promote increased economic growth across the BPC conurbation by raising awareness of
activities to support unemployed. underernploy￿ and employed residents with skills development and
access to specialist services. Funding ended March 2022.
Immigration Advice Project- Funded by The National Lottery Community Fund
Funding for 3-years to train and develop two full-tirne Immigralion Caseworkers to achieve offi￿ of the
Immigration Services Commissioner ('OISC'I Level 2 accredltation, and to furtherdevelop a clear Immigration
Advice Model for both Initial Advice and Casework delivered across the service and via monthly drop-in
Immigration Clinics.
National Lottery Community Organi5ations Cost of Living Fund- Let's Talk Renting
A dedicated telephone and email service providing housing advice to those tenants in the Private Rerited
sector. in collaboration with BCP Homelessness Partnership. The service aims to eliminate risks lo tenancies,
by providing advi￿ on rent arrear5, evictions, and repairs, while also providing income maximisation advice.
Specialist Debt and Complex Benefits Advice - Funded by Sovereign Housing Association
Debt and complex benefit advic6 to tenants who are struggling to maintain thèir tenancy due to
unmanageable debt.

Citizens Advice Bournemouth. Christchurch and Pool•
Trustees, Annual Report (Including Directors, Report)
Year Ended 31 March 2024
Immigration Clinic
Funded by Dorset Community Foundation and the ASDA Foundation In
202212023 and Dorset Community Foundation on behatf of Wessex Water Community Foundation in
202312024
Funding to provide a drop-in immigration service providing 15-minute initial advice sessions and signposting
for clients for clients across Dorset requiring immigration advice.
Seetec Pluss - Specialist Face-to-Face Advice Services
Funding lo provide in-office support for custorners of Seetec Pluss in Bournemouth and Poole. to support
cl￿ents overcoming Financial. Debt and Benefits Advice {FDBA) barriers to employability.
Street Support
Remaining funds held in respect of connecting people and organisations locally. to alleviate homelessness
in Boumemouth, Christchurch and Poole.
Specialist Benefit Appeals Project- Funded by Christchurch Magdalen Trust
Funding to deliver specialist benefit advice, support and guidan￿ for Christchurch residents.
Smart Energy GB in Communities- Funded by The National Energy Action Charity
Th8 project aims to help build awareness and increase confidence in smart meters, enabling those on low
incomes to understand how smart meters can benefit them in managing their energy bills.
Household Support Fund - Funded by BCP Council
Support sérvice for low-in¢ome residents of BCP providing access to grants to enable affordability of
energylLJtilities andlor access to food.
Grant Making Methodology
During the year under review, the Charity had a key role in:
1. the distribution lo the residents within the BCP conurbation and for the management and
delivery of vouchers to individuals through Winter Wannth, Summer Support and Household
Support Fund programmes under policy set by BCP Council.
2. idenlfying key recipients and adhering to laid down criteria for eligibility and auditing
requirements from BCP Council
3. providing support and advice enabling individuals to receive support vouchers and understand
the terms and conditions of their SUPPOft.
Where We Can Call Home- Funded by the Heritage Lottery Fund
Deltvery of an awareness-raising campaign project, delivered in partnership with DEED. a global education
and learning ￿ntre in Dorset. Researchers and story gatherers work with local Bournemouth. Christchurch
and Poole communitie5 to explore. record and ￿lebrate the contribution of residents from ethnically diverse
communities, including Eastern Europe, the Middle East. South America, South East Asia and Africa.
Achievements and Perfomiance
During the year ended 31 March 2024. the Charity helped over 15,980 people. conducted 1,825 quick client
contacts and dealt WFth over 50.000 issues. Over 4 in 5 clients supported said the Charity helped them find
a way forward with outcomes. including income gain for clients totalling over £6.437,335.
Using a Treasury-approved model. the estimated overall financial value of the work undertaken by the Charty
for thé pèoplè Ih6y help totsllèd over £1 J,JOO.000 and the estimated overall financial value lo the public,
through advice and volunteering services totalled over £42,800,000. For every £1 invested in the Charity. the
public value of our work is estimated at over £25.

Citizens Advice Bournemouth, Christchurch and Poole
Trustèès, Annual Report (Including Directors, Report)
Year Endod 31 March 2024
During the year under review, the Charity continued to engage with most clients via digital and phone
channels.
Channel
% of total count of cases along
channel
60/.
Activities
Email
Telephone
In person
Letter
Other. inc. Web chat and Video call
32.517
12,312
8,664
532
471
22%
160/0
1/0
10/.
Throughout the year the Charity saw increases in client issues across 12 of the 18 presenting issue areas it
records. The most significant increases were recorded against Charitable Support & Foodbanks, Debt,
Employment and GVA and Hate Crime.
The following table highlights the issues dealt with as a percentage of total issues during the year under
review. Comparison to the preceding three years has also been included for information and analysis.
Issuo
2023-
2024
2022-
2023
2021-
2022
2021
2021
7.20%
2019-
2020
1 .900/0
Charitable Support & Food Banks
Benèfits & tax credits
13.900/0
14.00%
Financial services & capability
Housing
Debt
9.000/0
7.200/0
6.90 /.
8.10%
6.00%
10.900/0
Benefits Universal Credit
3.20 %
3.40Yo
7.30 %
Relationships & family
Legal
Utilities & communications
2.80%
3.10%
4.40 %
3.30V
5.500
3.400/0
3.00%
4.100
2.500
4.30 %
2.00 /
2.30 %
1.40%
1.000/0
1.20/0
Employment
Immigration & asylum
Consumer goods & services
Travel & transpott
GVA & Hate Crime
2.30 /0
2.30°10
3.80Yo
6.70,
7.50 %
4.70D/.
4.40'/0
4.60V.
1.70%
1.30%
1.80%
2.100/0
3.90D
0.800
0.600
0.70°
0.600
0.90 /0
1.00/0
0.600
0.60Yo
0.500
0.70Yo
Health & comtnunity care
Other
0.70%
0.60°
0.60%
0.60°
1.00¥0
0.50%
0.50 /.
0.40 %
0.90 %
0.40 %
Tax
0.80%
0.400
1.80W.
Education
0.20 %
Ill
0.100
0.100/,
0.30¥0
The senior management team and trustees continue lo monitor client enquiries and areas of work to ensure
Charity reSoUr￿S ar8 appropriately allocated. In addition, client feedback continues to be sought which
provides information about methods of contact, waiting times and levels of satisfaction in relation to Ihe advice
offered.

Citizens Advice Bournemouth, Christchurch and Poole
Trustees, Annual Report (Including Directors, Report)
Year Ended 31 March 2024
Volunteers
Operational 3Ctivities are supported to a significant extent by a team of unpaid volunteers, either acting as
trained advisers or providing additional clerical and administrative support. Without Ihe assistance of such
volunteers, It would not be possible for us to provide the ran9e of services currently made available to Clients.
A total of 125 volunteers (excluding Trustees) supported the delivery of the Charity's objectives and activities
during the year under review, providing over 14.980 hours of service to the charity.
The Trustee Directors On￿ again wish to express their appreciation of the invaluable contribution made by
the volunteers during the year under review.
Plans for future
eriods.
We will continue to provide our free. independent and impartial general advice service and will look for new
ways to provide more in depth support to those with more complex problems.
Financial review
The financial statements of the company for the year ended 31 March 2024 are as set out on pages 17 to
33. The financial statemenls are presented in accordance with the Companies Act 2006 and A¢counting and
Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicablè in the UK and Ireland (FRS102) issued in
October 2019.
During the year, the contractual nature of the Charity's responsibilities with respect to the administration of
Household Support Fund grants was clarified and it was determined that the charity was acting as an agent
to BCP Council in this matter, not as principal. As a result, accounting for this activity has been changed for
the year 2023124 and the comparator year of 2022123 has been restated (see Note 2 to the accounts for
details).
Total income for the year endèd 31 March 2024 was £1,736,72712023 Rèststed: £1,509,337) and total
expenditure was £1,652,662 (2023 Reslaled.. £1,487,275), resulting in a surplus for the year of £99,463
12023: £22,062). Total charity funds on 31 March 2024 were £491,415 (2023.. £391,952). The level of free
reserves held in general funds as of 31 March 2024 stood at £116,68612023'. £57,700). The level of free
reserves held in the Designated Core Continuity Fund, stood at £350,000 (2023: £298,318) as of 31 March
2024. Restricted funds totalled £24,729 (2023: £34,252> as of 31 March 2024.
Fundin
The charity receives funding from a variety of public and private bodies, usually to cover the Charity's delivery
costs for commitments lo provide specific advice services to the public locally. The largest funding body
during the financial year was Ihe Bournemouth, Christchurch and Poole (BCP) local authorty, for the
provision of general advica to the public on diverse matters, including money management and employmenl
matters. Th8 Charity also administered distribution of ￿ntral governfflent cost of living support fijnding on
behalf of BCP Council. Other significant funders inclLAded J. P. Morgan for the provision of debt management
advice, the GontraGt for which Completed in June 2024. In 2022123, the pattern of funding was similar to
2023124, with the largest funders being BCP Council and J. P. Morgan
At the beginning of the current financial year. BCP Council announced that it intended to openly t6nder for
the provision of general and financial wellbeing advice services. effective from September 2023 and running
until April 2028. Part of the conditions of the tender required the acceptance of a material discoijnt on current
tunding levels. I he Lharity has participated in the tender and was Suc￿sSIu1 in all ot its bids. Operating
plans have been put in place lo enable the work of the charity to go forward, adjusting for the substantial
reduction in financial support from its principal funder. During 2023124 the charity was successful in achieving
material tranches of new funding from both J.P. Morgan and the National Lottery.
10

Citizons Advice Bournemouth, Christchurch and Poole
Trustees, Annual Report (Including Directors, Report)
Year Ended 31 March 2024
Reserves Polic
The Trustees review the reserves policy on an annual basis to ensure that the organisation can operate as
a going con￿rn and fulfil its legal obligations. The balance carried forward on the General Fund represents
unrestricted funds that are freely available to fund the general objectives of the charity. Designated funds
comprise unrestricted funds that have been set aside by the Trustees for a particular purpose. The
designated Core Continuity Fund has been set by the Trustees at a level equivalent to 3 months. charitable
expenditure. which would enable the closure costs of the charity to be met. Restricted funds are funds which
are to be used in accordance with specific restrictions imposed by donors or which have been raised by the
chartty for a particular purpose.
Investments Polic
In order lo achieve a real return over the medium term, the Trustees have approved the investment of
designated funds in a pooled investment fund managed by Quilter Cheviot. In selecting Quilter Cheviot as
the investment manager. the Trustees took into account that. whilst the fund selected is not specrfically
restricted as an "ethical investment" fund, it is specifically designed and maintained as a portfolio suitable for
charilies and avoids direct investment in potentially controversial market sectors such as tobacco or weapons
production. The trustees consider this an appropriate balance be￿een the need for optimising return on
invested funds and the risk of adverse exposure to investment in controversial market sectors
Research Cam
rls and Communications
Conducting research and undertaking Campaigns is essential for the ongoing improvement of services that
benefit the lives of Bournemouth Christchurch and Poole residents. Our advisors help clients with the
problems that they face al time critical points. Conducting research and engaging in campaign actrvities
allows us to lake this one step further. Using the evidence collected, trends can be recognised that allows
us lo tackle clients, problerns at the root cause and work in a way that is preventative. This is beneficial in
terms of our own time and resources, but also allows us to help to make the conurbation of Bournemouth,
Christchurch and Poole a fairer and more inclusive community. A strong and established research and
campaign strategy can therefore help to improve lives.
In order to facilitate the achievement of this core aim. the Tnjstee Board has a Research, Campaigns and
Communications committee, which includes three Twstees, with responsibilityfor Research and Campaigns,
and ¥Nhose task it is to raise the level and impact of the work undertaken by Citizens Advice Boumemoulh
Christchurch and Poole and maintain Trustee Board input into this important aspect of our work. In
202312024 our research and campaign work continued to be influenced by the emerging cost of living crisis,
such as the affordability of energy, and the increasing costs related to affordable food access.
During the year, the predominant issues presented by clients were related to financial insecurity. including
access to charitable grants and access lo food, alongside support with access to benefits.
Throughout the year a number of research and campaign activities were undertaken to highlight the struggles
faced by residents of Bournemouth, Christchurch and Poole.
Trustees, Responsibilities
The trustees (who are also directors of the charitable company for the purposes of company law) are
responsible for preparing the Trustees, Annual Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounling Practice)
Company law requires the tnjstees to prepare financial statements for each financial year. Under company
law the trustees must not approve the financial Statements unless they are satisfied that they qive a true and
fair view of the stale of affairs of the charitable Company and of the incoming resources and application of
resources. including the income and expenditure of the charitable cornpany for that period.

Cltizens Advice Boumemouth, Christchurch and Poole
Trustees, Annual Report {Including Directors, Report>
Yfrar Ended 31 March 2024
In preparing these financial statements, the trustees are required to=
select suitable accounting policies and apply them consistently.
observe the methods and principles in the Charities SORP (Statement of Recommended Practice)
2019 {FRS102).
make judgements and estimates that are reasonable and prudenl.
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the charitable Company will continue in operation.
The twstees are responsible for keeping adequate accounting records that disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them lo ensure that the
flnancial statements comply with the Companies Act 2006. They are also responsible for safeguarding the
assets of the charitable company and hence taking reasonable steps for the prevention and detection of
fraud and other irregulartties.
As far as the trustees are aware..
there is no relevant audit information of which the charitable company's auditor is unaware.
and the trustees havè taken all st&ps that they ought lo have taken to make themselves aware of any
relevant audit information and to establish that the auditor is aware of that inforniation.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act
2006 relating to small companies.
Signed on behalf of the board of Trustees..
Jane Burrows, Trustee (Trust8e Board Chair)
Paul Kemp, Trustee (Treasurer)
This if day of August 2024
12

Independent Auditor's Report to the Members of Citizens Advice
Bournemouth, Christchurch and Poole
Opinion
We have audited the financial statèments of Citizens Advi￿ Bournemouth, Christchurch and Poole (the
'charilable company'} for the year ended 31 March 2024 which Comprise the statement of financial activilies,
the balance sheet, the cash flow statement and notes to the financial stalemenls, including significant
accounting policies. The financial reporting framework that has been applied in their preparation is
applicable law and Uniled Kingdom Accounting Standards. induding Financial Reporlirig Standard 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Praclicel.
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 2024. and of
its incotning resources and application of resources, including its income and expenditure, for the
year then ended-,
have been properly prepared in accordan￿ with United Kingdom Generally Accepted Accounting
Practice", and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for oplnlon
We conducled 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 Auditorfs
responsibilities for the audit of the financial statements sèction of our report. We are independent of the
charitable company in accordance with the ethical requirements that are re18vant 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
obtsined is sufficient ar¢d appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, us8 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 condilions that, individually
or collectively, may cast significant doubt on the charitable company's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the
relevant sections of this report.
Other Information
The other information comprises the information included in the trustees annual report, other than the
finanGial statements and our auditor's report thereon. The truslees are responsible for the other
inforrnation contained within the Trustees report. Our opinion on the financial statements does not cover the
other information and, except to the extent otherwise explicitly stated in our report, we do not express any
form of assurance conclusion 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 identfy
such material inconsistencies or apparent material misstatements, we are required to determine whether Ihis
gives rise to a material misstatement in the financial statetnents 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 lo report in Ihis regard.
Opinions on other rnatters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Trustees, report (incorporating the Directors, report) for the financial year
for which the financial statements are prepared is consistent with the financial statements., and
the Directors, report has been prepared in accordance with applicable legal requirements.
13

Independent Auditor's Report to the Members of Citizens Advice
Bournemouth, Christchurch and Poole
Matters on whlch we are required to report by axception
In the light of the knowledge and understanding of the chantable company and its environment obtained in
the course of the audit, we have not identified material misstatements in the Directors, Réport.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006
requires us to report to you rf, in our opinion:
adequate 2ccounting records have not been kept, or rettjrns adequate for our audit have not been
received frotn branches not visited by us,. or
the financial statements are not in agreement with the accounting records and returns.. or
certain disclosures of Directors, remuneration specified by law are not made-, or
we have not received all the information and explanations we require for our audit or
the trustees were not entFtled to prepare the financial statements in accordance with the small
companies. regime and take advantage of the small companies. exemptions in preparing the
Directors, report and from the requirement to piepare a strategic report.
Responsibilitie5 of trustees
As explained rn0￿ fully in the trustees, responsibilities statement set out on pages 11 and 12. the trustees
(who are also the directors of the charitable company for the purposes 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 determine is ne￿sSary to enable the preparation of financial statements
that are free from material misstatement, whether due to fraud or error.
In preparing the financial slatemenis. the trustees are responsible for assessing the charitable company's
ability to continue as a going concern, disclosing, as applicable, matt6rs related to going concern and using
thè going concern basis of accounting unless the trustees either intend to liquidate the charitable company
or to ￿ase operations. or have no realistic alternative but lo do so.
Auditorfs responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes
our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit
conducted in accordance with ISAS (UK) will always deted a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material rf, individually or in the aggregate,
they could reasonably be expected to influence the economic decisions of users taken on the basis of these
financial slalements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, ouuined above, lo detect material rnisstatements in respect of
irregularities. including fraud. The extent to which our procedures are capable of detecting irregularities.
including fraud is detsiled below..
An understanding of the legal and regulatory frafnework the charitable cotnpany operates in was
obtained through discussions with the T￿SteeS and other management in addilion to our general
sector experience. The most significant laws and regulations identffied, being those that have a
direct effect on material amounts and disclosures in the financial staternents, are the Accounting and
Reporting by Charities: Statement of Recommended Practice {FRS 102) issued in October 2019,
FRS 102, Companies Act 2006, Charities Act 2011 and HM Revenue & Customs (HMRC) Tax
Legislation.
We also considered other laws and regulations that do not have a dire¢t effect on the finanGial
statements but cofflplianGe with whiGh may be fundamental to the company's ability to operate. or to
avoid material penalty. These included the requirements of the national citizens advice regulations,
and employment law.
We evaluated man2gemenVs i￿.￿ntiveS and opportunities for fraudulent manipulation of the
financlal stalernents (including the risk of override of controls} and determined that the principal risks
14

Independent Auditor's Report to the Members of Citizens Advice
Bournemouth. Christchurch and Poole
related to the fraudulent financial reporting. in particular of grant funding received and allocation of
central costs to restricted funds.
Audit procedur8s were performed by the engag&ment team to-
obtain sufficient evidence regarding Compliance. These procedures include making enquiries
to Trustees and othér management in addition lo the inspection of applicable regulatory and
legal correspondence. Financial statement disclosures were reviewed and tested to supporting
documentalion-,
identify and assess the design effectiveness of controls management ha5 Put in place to
prevent and detect fraud. The company's systems and controls were documented and
confirmed.,
challenge the assumptions and judgments made by management in its significant accounting
estimates and
identify and t8sI journal entries, in particular any joumal entries posted with unusual account
combinations
assess the extent of compliance with the relevant laws and regulations
We have properly planned and performed the audit in accordance with auditing standards and all
member5 of the engagement team have the appropriate competence 8nd capabilities to identlfy or
recognise non-compliancè with laws and regulations. However, due lo the inherent limitations of an
audit. there Is a risk that we will not delecl all irregularities, including those leading lo a material
misstatement in the financial statements or non-compliance with regulation. This risk increases the
more that compliance with a law or regulation is removed from the ev8nts and transactions reflected
in the financial statements, as we will be less likely to become aware of instances of non-
compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error,
as fraud involves intentional concealment, forgery, collusion. omission or rn isrepresentation.
As part of an audit in accordance with ISAS (UK). we exercise professional judgment and maintain
professional scepticism throughoul the audit. We also..
Identify and assess the risks of malerial misstatement of the financial statement5, whether due to
fraud or error. design and perform audit procedures responsive lo those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
delecling a material misslalement resulting from fraud is higher than for one resulting from error. as
fraud may involve collusion. forgery, intentional omissions, misrepresentations, or the override of
internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, bul not for the purpose of expressing an opinion on the
effectiveness of the charitable company's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and,
based on the audit evidence obtained, whether a malerial uncertainty exists related lo events or
conditions that may cast significanl doubt on the charitable company's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required lo draw attention in our
auditor's report to the related disclosu￿$ in the financial statements or, if such disclosures are
inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to
the date of our auditor's report. However, future evénts or conditions may Cause the charitable
company to cease to continue as a going COn￿rn.
Evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and events
in a manner that achieves fair presenlation {i.e. gives a true and fair view).
15

Independent Auditor's Report to the Members of Citizens Advice
Bournemouth, Christchurch and Poole
We communicate with those charged with governance regarding, among other matters. the planned scope
and timing of the audit and significant audit findings, including any significant deficiencies in internal control
that we identify during our audit.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of
Part 16 of the Cornpanies Act 2006. Our audit work has been undertaken so that we might state to the
charitable company'5 members those matters we are required to state lo them in an auditor's report and for
no other purpose. To the fu
est extent permitted by law, we do not accept or assume responsibility lo
anyone other than the
ritable company and the charitable company's members as a body, for our audit
work, for this repo
r for the opinions we have formed.
J SGho
ield FCA
(Senior Statutory Auditor)
Signed For and on behalf of SGhofields CharteTrd
AGcountants and Statutory Auditors
5th Floor
Wavertey House
115-119 Holdenhurst Road
Bournemouth
BH8 8DY
I{ *Ylugust 2024
16

Citizens Advice Bournemouth, Christchurch and Poole
Stat8m8nt of Financial Activities {Includlng Incom8 and Expenditure Account)
Year Ended 31 March 2024
2024
2023
Unrestricted funds
Restated
General fund5
Desunated
nds
Restricted hJnds
Total
Total
Note
Income and endowments
from:
Donations and legacies
113,102
700
113,802
87,522
Charitable activities
292.053
1.315.490
1.607.543
1,412,865
Other trading activities
Investments
259
15.123
259
15,123
3.500
5,450
Total income and
endowments
420,537
1.316.190
1,736,727
1,509,337
Expenditure on:
Charitable activities
7 {204,814)
(1,447,848) {1,652,6621
(1,487,275)
Total expenditure
{204,814)
(1,447.848) 11.652.662)
(1,487,275)
Net gain on investments
15,398
15.398
Net incomel (expendlture)
231,121
1131,658)
99,463
22.062
Transfers betwéen funds
(172,135)
50,000
122,135
Net movement in funds
58,986
50.000
(9,5231
99,463
22,062
Reconciliation of funds".
Total funds brought fotward
57,700 300,000
34,252
391,952
369.890
Total funds carried fotward
116.686 350.000
24,729
491,415
391,952
All income and expenditure derive from continuing activities.
The statement of financial activities indudes all gains and losses recognised during the year.
Notes 1 to 27 fomi part of Ihese financial statements.
17

Citizens Advico Bournemouth. Christchurch and Poole
Balance Sheet
Year Ended 31 March 2024
2024
2023
Restated
Note
Fixed assets
Tangible assets
14
24,122
35,785
24,122
35.785
Investments
15
365,707
Current assets
Debtors
Cash al bank and in hand
16
61,288
285,837
69,948
425.663
347.125
495,611
Creditors: amounts falllng due within one year
17 1245,539)
{139,444)
Net currant assets
101,586
356,167
Total assets le8s current liabilities
491,415
391,952
Nat assets
491,415
391,952
Charity Funds
Restricted funds
Unrestricted funds
Designated funds
20a
20b
20b
24,729
116,686
350,000
34.252
57,700
300,000
Total chaflty funds
491,415
391,952
These financial statements have been prepared in accordance with the special provisions of Part 15 of the
Companies Act 2006.
The financial slatements were approved and authorised for issue by the Board on ( August 2024
Signed on behalf of the board of trustees=
Jane Burrows, Trustee (Trustee Board Chair)
Paul Kemp, Trustee (Treasurer)
Date: J S. August 2024
Notes 1 to 27 form part of Ih8se financial statements.
Company registration number.. 03537836
18

Citizens Advice Bournemouth. Christchurch and Poole
Cash Flow Ststement
Year Ended 31 March 2024
2024
2023
As
Restated
Net cash flow from operating activitles (see note bolow)
195,360
(151.744)
Cash flow from Investlng activities
Purchase of investments
Interest received
{350,000)
15.123
5,450
Net cash flow from investing actlvitles
(334,877)
5,450
Net decrease in cash and cash equivalents
(139,517)
{146,294)
Cash and cash equivalents at the beginning of the reporting
period
425.663
571.957
Cash and cash equivalents at end the and of the reporting period
286,146
425,663
Reconclliation of net Income to net cash flow from operatlng activities
Net income for the year
Interest receivable
Gain on investments
Depre¢bation of tangible fixed assets
Decrease I (increase) in debtors
Increase l (decrease) in credilors
99,463
{15.123)
(15,398)
11,663
8,660
106,095
22.062
15,450)
11,663
{14,707)
1165,312)
Net cash flow from operating activities
195,360
(151,744)
Cash and cash equivalents conslsts of:
Cash at bank and in hand
Short term deposits
285,837
309
169,595
256,068
Total Cash and cash equivalents
286,146
425,663
Notes 1 to 27 form part of these financial statèmenÉs.
19

Citizens Advice Bournemouth. Christchurch and Poole
Notes to the Financial Statements
Year Ended 31 March 2024
Summary of significant accounting policias
(a) General information and basis of preparation
Cilizens Advice Bournemouth, ChTlStchurch and Poole 15 a private company limited by guarantee in
England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee
is limited to £1 per member of the charity. The address of the registered office is given in the charity
information on page 3 of ihese financial statements. The nature of the charity's operations and principal
activities are set out in the Trustees, Annual Report.
The charty constilutes a public benefit entity as defined by FRS 102. The financial statements have
been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended
Practi￿ applicable to Gharilies preparing their accounts in accordance with the Financial Reporting
Slandard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting
Standard applicable in the United Kingdom and Republic of Ireland {FRS 102), the Companies Act 2006
and UK Generally Accepted Accounting Practice.
The financial staternents are prepared on a going concern basis under the historical cost convention.
modified to include certain items at falr value. The financial statements are presented in sterling which
is the functional currency of the charity-
The significant accounting policies applied in the preparation of Éhese financial statements are set out
below. These policies have been consistently applied lo all years presented unless otherwise stated.
(b) Funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general
objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular
purposes. The aim and use of each designated fund is set out in the Trustees, Annual Report.
Restricted funds are funds which are to be used in accordance with specific tsstrictions imposed by
donors or which have been raised by the charity for particular purposes. The cost of raising and
adminislering such funds are charged against the specific fund. The aim and Ltse of each restricted fund
is set out in the Trustees. Annual Report.
(c) Income recognition
All incomirrg resources are included in the Statement of Financial Activilies (SOFA) when the charity is
legally entitled to the income after any performance conditions have been met, the afflount can be
measured reliably and it is probable that the income will be recerved.
For donations to be recognised the charity will have been notified of the amounts and the settlement
date in writing. If there are conditions attached to the donation and this requires a level of performance
before entitlement can be obtained, then income is deferred until those conditions are fully met or the
fulfilment of those conditions is within the control of the Gharity and it is probable that they will be fulfilled.
Donated facilities are recognised in income at their fair value when their economic benefit is probable, it
can be ffleasured reliably and the charity has control over the item. Fair value is detemiined on the basis
of the value of the gtft to the charity- For example, the amount the charily would be willing to pay in the
open market for such facilities and services. A corresponding amount Is recognised in expenditure.
For legacies. entitlement is the earlier of the charity being notffied of an impending distribution or the
legacy being received. At this point income is recognised. On occasion legacies will be notified to the
charity however it Is not possible to measure the amount expected to be distributed. On these occasions,
the legary is treated as a contingent asset and disclosed.
20

Citizens Advice Bournemouth, Christchurch and Poole
Notes to the Financial Statements
Year Ended 31 March 2024
(c) Income r8cognltlon (continued)
No amount is included in the financial statements for volunteer time in line with the SORP. Further detail
is given in the Trustees, Annual Report.
Income from government and other grants are recognised at fair value when the charity has entitlement
after any performance conditions have been met. it is probable that the iricome will be received and the
amount can be measured reliably. If entitlemenl is not met, then these arnounts are deferred.
(d) Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Expenditure is recognised where there is a legal or
constructive obligation to rnake payments to third parties, it is probable that the settlement will be
required. and the amounl of the obligation can be measured reliably.
Irrecoverable VAT is charged as an expense against Ihe activity for which expenditure arose.
Grants payable to Ihird parties are within the charitable objectives. Where unconditional grants are
offered, this is accrued as soon as the r&cipi8nt is notsfied of th8 granL as this gives rise to a reasonable
expectation that the recipient will receive the grants. Where grants are conditional relating to
performance then thè grant 15 only accrued when any unfulfilled Conditions are outside of the control of
the charity.
(e) Support costs allocation
Support costs are those that assist the work of the charity bul do not directly represent charitable
activities and include expenditure on governance, general administration, finance, human resources.
and information technology. They are incurred directly in support of expenditure on the objects of the
charity and include project management carried out centrally. The support costs are apportioned
between activities on a basis consistent with the use of resources. The analysis of these costs is set out
in note 8.
(fj Tangible fixed assets
Tangible fixed assets costing more than £5,000 are capttalised at cost less accumulated depreciation.
Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets. at rates calculated to write off the cost, less
estimaled residual value, of each asset on a systematic basis over its expected usefvl life as follows..
Computer hardware and software
Fixtures and fittings
Motor vehicles
Straight line over 4 years
Straight line over 5 years
Straight line over 5 years
(g) Investments
Investments are recognised initially at fair value which is normally the transaction price exduding
transaction costs. Subsequently, they are measured at fair value with changes recognised in 'net gains
l (lossosl on invcstmonts, in tho SOFA. Tho fair valuo of listed invcstments is determined by reference
to the closing quoted market price at the balance sheet dat8.
(h) Debtors and creditors receivable I payable within one year
Debtors and Creditors with no stated interest rate and feceivable or payable within one year are recorded
at transaction price. Any losses arising from impairnient are recognis6d in expenditure.
21

Citizens Advice Bournemouth, Christchurch and Poole
Notes to the Financial Statements
Year Ended 31 March 2024
(i) Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call with banks and other short term
liquicl investments with original malurilies of one month or less.
ti) Financial instruments
The Charity only has financial assets and liabilities of a kind that qualify as basic financial instruments.
Basic financial instrutnents are initially recognised at transaction value and subsequently remeasured
at their settlement value except for loans which are subsequendy measured at the carrying value plus
accrued interest less repayments. The financing charge to expenditure is at a consistent rate using the
effective interest method.
(k) Leases
Rentals payable under operating leases are charged to the SOFA on a straight line basis over the pertod
of the lease.
(l) Employee benefits
The cost of any untaken holiday entl￿ernent is not recogni5ed.
Termination benefits are recognised immediately as an expense when the charity is demonstrably
committed to terminate the employment of an employee or to provide termination beneffts.
(m) Retirement beneflts
The charity operates a defined contribution scheme for the benefit of its employees. Contributions are
ex￿nsed as they become payable.
{n) Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is
considered to pass the tests set out in Paragraph I Schedule 6 Finance Act 2010 and therefore it meets
the definition of a charitable company for UK corporation tax purposes.
(o) Going concern
The financial statements have been prepared on a going concem basis as the trustees believe that no
material uncertainties exist. The trustees have considered the level of funds held and the expected level
of income and expenditure for 12 months from authorising these financial statements. The budgeted
income and expendilure are sufficient with the level of reserves for the charity to be able to continue as
a going concern.
{p) Judgements and key sources of estimation uncertainty
In preparing the financial statements, the trustees are required to make estimates and assumptions
which affect reported income, expenses. assets and liabilities together with the disclosure of contingent
assets and liabilities. The estimates and underlying assumptions are based on historical experience and
other factors that are considered to be relevant. Actual results may differ from these estimates. The
estimates and underlying assumptions are reviewed on an ongoing basis.
In the view of the Trustees, there are no significant areas of key judgement or estifflation uncertainty
that are likely to result in a material adjustment in the next financial year.

Citizens Advice Bournemouth, Christchurch and Poole
Notes to the Financial Statements
Year Ended 31 March 2024
Prior Year Adjustment
The firjanoial statements for the comparative period have been restated following clarification from the
funder that the charity has been acting as agent for Bournemouth. Christchurch and Poole Council in
distributing Government Household Support Fund grants lo eligible individuals.
The impact on the Statement of Financial Activities has been to redLJce charitable incoffle on restricted
projects by £1.208,744 and charitable expenditure on restricted projects by an equivalent amount. Net
income for 2023 remains unchanged al £22.062.
The impact on the Balance Sheet at 31 March 2023 has been to exclude £202,000 of cash and bank
balances held by the charity as custodian. de-recognise accruals fDr grants payable of £92,344 and
reduce deferred income by £109,656. Charityfunds and net assets at 31 March 2023 remain unchanged
at £391,952.
Income from donations and legaGieS
2024
2023
Voluntary donations
Legacies
Donated facilities
2,802
26,000
85,000
2,522
85,000
113,802
87,522
Donated facilities comprise office accommodation provided by Boumemouth, Christchurch and Poole
Council
Income from donations and legacies totalled £113,802 (2023.- £87,522), of which £113,10212023=
£85,702) was attributab18 to unrestricted funds and £700 (2023.. £1,820) was attrlbutable to restricted
funds.
Income from charitable activities
2024
2023
Restated
Grants - Core service delivery
292,053
301,643
Grants and contracts - Restricted projects
1,315,490
1,111.222
1,607,543
1,412,865
Income from charitable activities was £1.607,543 {2023- £1.412,865}. of which £292,053 (2023.-
£301,643) was attributable to unrestricted funds and £1,315,490 (2023.. £1,111,222) was attributable
lo restricted funds.
Government grants included within income from charitable activities totalled £564,08012023-.
£725,369)
23

Citizens Advice Bournemouth. Chrlstchurch and Poole
Notes to the Financial Statements
Year Ended 31 March 2024
Income from other trading activitias
2024
2023
Other miscellaneous income
259
3,500
All miscellaneous income for the years ended 31 March 2024 and 31 March 2023 was unrestricted.
Income from investments
2024
2023
Interest- bank deposits
15,123
5,450
l income from investments for the years ended 31 March 2024 and 31 March 2023 was unrestricted.
Analysis of expenditure on charitablé activities
Charitable activities 2024
Acuwlles undertakan
GrantfvndlTrJ of
a¢￿￿tieS
Support costs
Total
direcly
2024
2024
2024
2024
Core service delivery
Restricted projects
754,097
1,096,095
50,717
326,277
204.814
1,447.848
25,476
1,250,192
25,476
376.994
1,652,662
Charitable activities 2023
Activities urNlertaken
Grant fundlng of
activiUe8
Support costs
Total
dlr8cIIy
2023
Restated
2023
Restated
2023
Restated
2023
Rèslated
Core service delivery
Restrt¢ted projects
213,774
781,496
122,008
236,319
335,782
1,151.493
133,678
995,270
133,678
358,327
1.487,275
Charitable activity costs totalled £1,652.662 (2023: £1,487,275) of which £204,81412023: £335,782)
were attributable to unrestricted funds and £1,447,848 {2023". £1,151,493) were attributsble to restricted
fvnds.
24

Citizens Advice Bournemouth, Christchurch and Poole
Notes to the Financial Statements
Year Endad 31 March 2024
Allo&ition of support costs
Support costs representing expenditure on governan￿, general administration, finance, human
resources and information technology have been allocated on the basis of time expended as follows-
Core
Service
delivery
2024
Restrictsd
projects
Totsl
Core
service
delivery
2023
Reslricted
projects
Tolal
2024
2024
2023
2023
Salaries
20,898
134.438 155,336
48,879
94,674 143.553
Staff and volunteer
1,179
7,587
8,766
1.377
2,697
4,074
Office
16,513
106.236 122,749
40,073
77,620 117.693
Premises
10,953
70,462
81.415
29,672
57,472
87,144
Governance
1.151
7,407
8.558
1,838
3.529
5,367
Other
23
147
170
169
327
496
Total
50,717
326,277 376,994
122,008
236,319 358,327
Grants paid
2024
2023
Restated
Restricted projects:
Household Support- grants paid to institutions- Hope Housing
Household Support- grants paid to institutions - Age UK
Household Support- grants paid to instrtutions- EDP Citizens Advice
Where we can call home- grants paid to institutions- DEED, Dorsel
28,600
23.000
76,000
6,078
25,476
25,476
133,678
10 Governance costs
2024
2023
Trustee expenses
Fees payable to the charity's auditor for the audit of the charivs
annual accounts
Legal fees
AGM. trustee meetings and other compliance
15
5,160
1,310
2,089
8,559
4.980
372
5,367
11 Net income l (expenditure) for the yoar
Net income l (expenditure) is stated after charging,.
2024
2023
Depreciation of tangible fixed assets
Operating lease rentals
11,663
3,643
11,663
2,706
25

Citizens Advice Bournemouth, Christchurch and Poole
Notes to the Financial Statements
Year Ended 31 March 2024
12 Trustees, and key management personnel rernuneratlon and expenses
The Trustees neither received nor waived any remuneration during the year {2023-. £nil). The
reimbursement of Trustees, expenses was as follows..
2024
Number
2023
Nurnber
2024
2023
Travel
15
15
The Senior Management Team (SMT) including Ihe Chief Executive Officer are regarded as the
charty's key management personnel under FRS102. The total amount of employee benefits received
by the SMT was £155,246 (2023: £148,552). Employee benefits comprise salaries, employer pension
sts and employer Nl Gosts.
13 Staff costs and employee bonofits
The average monthly number of employees and full time equivalent IFTE) during the year was as
follows."
2024
Number
2024
FTE
2023
Numbèr
2023
FTE
Charitable activities
60
48
52
42
The lotal staff costs and employee benefits were as follows-.
2024
2023
Wages and salaries
1,186,460
983,805
Social security
77.386
67,949
Defined contribution pension costs
25,029
21,686
1.288,875
1,073,440
The number of employees who received total employee benefits (excluding employer Nl and employer
pension costs) of more than £60,000 is as follows..
2024
Number
2023
Number
£60.001- £70,000
26

Citizens Advlc8 8ourn8rnouth, Chrlstchurch and Poole
Notes to the Financial Statements
Year Ended 31 March 2024
14 Tanglble flxed assets
Computer
equipment
Fixturas
and fittings
Motor
vehicles
Totsl
Cost or valuation..
Al 1 April 2023
35,220
22,061
49,908
107,189
Additions
At 31 March 2024
35,220
22,081
49,908
107,189
Depreciation-
At 1 April 2023
35,220
20,379
15,805
71,404
Charge for the year
1.682
9,981
11,663
At 31 March 2024
35,220
22,061
25,786
83,067
Net book value..
At 31 March 2024
24,122
24,122
At 31 March 2023
1,682
34,103
35,785
15 Investments
General
Funds
2024
2023
a) Investment assets
Equities
365,398
Cash within investment portfolio
309
Market value at 31 March 2024
365,707
b) Analysis of movement
Market value at 1 April 2023
Additions
350,000
Gain on investments
15,398
Interest ￿￿4ved
309
Market value at 31 March 2024
365,707
original cost
350,000
The fair value of listed investments is determined by reference to the c105ing quoted market price at
the balance sheet date.
27

Citizens Advlc8 Bournemouth, Chrlstchurch and Poole
Notes to the Financial Statements
Year Ended 31 Alarch 2024
16 Debtors
2024
2023
Prepayments and accrued income
61.288
69.948
17 Creditors: amounts falling due within one year
2024
2023
Restated
Other tsx and social security
Pension creditor
Accruals
Deferred income (note 19)
21,409
4,914
22,968
196,248
18,536
3.721
9,827
107,360
245,539
139.444
18 Leases
Total future minimum lease payments under non-cancellable operating leases are as follows..
2024
2023
Not later than one year
Later than one and not later than fiv8 yèars
1,922
6,701
2,333
8,623
2,333
19 Deferred Income
2024
2023
Restated
At 1 April 2023
Additions l {released} during the year
107,360
88,888
257,977
(150,617)
At 31 March 2024
196,248
107.360
Deferred income represents grants that have either been prepaid or are returnable (rf performance
crileria is not achieved).
28

Citizens Advice Bournemouth, Christchurch and Poolo
Notes to the Financial Statements
Year Ended 31 March 2024
20 Fund reconciliation
(a) Restricted funds
Opening
balance
2024
Closing
balance
2024
Income
Expenditure
Transfers
Cherry Tree Nursery
Macmillan Care Locally
Christchurch Magdalen Trust
Sovereign Housing
St Ann's Benefits
Financial wellbeing Poole
EUSS
Pension Wise
Macmillan welfare
MAPS
Water Guru
Justice advice
JP Morgan Let's talk money
Smart Meters
Immigration Support
Household Support Fund
Where We Can Call Home
JP Morgan Increased Capacity
Mediation Dorset
Independent Age
NLF Levs Talk Renting
NLF Immigration Advice
Urban Advice van
Street support
10,034
27.300
8.199
6,000
15,150
39,688
14,991
108,144
85,803
72,877
32.416
8,245
68,229
24,871
2,000
210,000
80,591
375,000
11,546
10,000
75,000
30.106
{13,822}
(27.3001
(9,311)
(16.615)
(15,150)
(47.135)
(30,491 }
(108,144)
(85,803)
(74.491)
135,760)
{33,143)
(93,088)
(24,8711
(13,7921
(210,000)
(80,591)
(385.724)
{11,546)
(10,000)
(74,542)
{34.045)
{12,484)
3.788
1,112
10,615
7,447
15,500
1.614
24,898
24,859
11,792
10,724
458
3.939
2.503
34.103
149
24,122
149
34.252
1,316,190
(1,447,848)
122,135
24,729
Fund descriptions
The purpose of each fund is set OL+t in the Trustees, Annual Report.
Fund transfers
All Iransfftrs to rg$lrict•d fund$ rgpr•$pnt Ir3n6fFr6 from unro6triGtgd fund6 to covor dofiGItG ari6ing on
the restricted fund activities during the year.
29

Citizens Advice Bournemouth, Christchurch and Poole
Notes to the Financial Statements
Year Ended 31 March 2024
20 Fund reconciliation
(a) Restricted funds (continued)
Opening
balance
2023
Closing
balance
2023
Income
Restated
Expenditure
Restated
Transfers
Chery Tree Nursery
Macmillan Care Locally
Christchurch Magdalen Trust
Sovereign Housing
St Ann's Benefits
Financial wellbeing Poole
EUSS
Pension WISE
Macmillan welfare
Help to claim
MAPS
Water Guru
Justice advice
JP Morgan Let's talk
moneylmoney Talks
R3 We￿are
Smart Meters
Immigration Support
Household Support Funé
Where We Can Call Home
Urban Advice van
Street support
10,034
25.200
7.251
12,000
15.000
39.838
100,441
101.723
81,134
{10,034)
(25,200)
{7,251)
(17.852)
(15,000)
139.838)
(100,441)
(101,7231
{81,1341
{645)
(81,1271
(26,7861
(48,457)
5,852
81,127
26,786
33,300
15,157
209,305
8,240
9.882
9,500
327,600
14,036
(209,305)
110,283)
(9,882)
(9,5001
1327,600)
(14,036)
(15,399)
2,043
44.804
149
4,698
34,103
149
44,953
1,113.042
(1.151,493)
27,750
34.252
30

Citizens Advice Bournernouth. Christchurch and Poole
Notes to the Financial Stataments
Year Ended 31 March 2024
20 Fund reGonciliation
{b) Unrestricted funds
Opening Income and
balance
Investment Expenditure
2024
Gains
Closing
balanGe
2024
Transfers
General funds
Designated Core Continuity
Fund
57.700
435,935
{204,8141 (172,135)
116.686
300,000
50.000
350,000
357.700
435,935
(204.814) (122,135>
466,686
Opening
balance
2023
Closing
balance
2023
Income
Expenditure
Transfer5
General funds
Designated Core Continuity
Fund
24.937
396,295
(335,782) (27,750)
57,700
300,000
300,000
324,937
396,295
(335,7821 127,750)
357,700
21 Analysis of net assets between funds
Ganeral funds
DaS￿nated
Restrbcted
funds
Total
2024
2024
2024
2024
Fixed assets
Investments
Cash and cash equivalents
Other current assets l (liabilities)
24,122
24,122
365.707
175,649
285,837
1175,0421 (184,251)
15.707
110.188
(9,209)
350.000
Total
116,686
350,000
24.729
491,415
General funds
De51grrated
funds
Restricted
funds
Total
2023
2023
2023
2023
Fixed assets
Cash and cash equivalents
Other current assets l (liabilities)
1,682
34,103
35,785
304,911
63,052
425,663
16.593) 162,9031 169,4961
57,700
Total
57,700
300,000
34,252
391,952
31

Citizens Advice Bourn•mouth, Christchurch and Poole
Notes to the Financial Statements
Year Ended 31 March 2024
22 Analysis of changes In net cash
1 April
2023
Cash flows
31 Mafch
2024
Cash
169.595
116,242
285.837
Cash equivalents
Total
256,068
425,663
{255.759)
(139,517)
309
286.146
23 Bank balances held by the charity as custodian
The charity has been acting as agent for BCP Council in distributing Government Household Support
Fund grants to eligible individuals. During the year under the review, the charity received fvnds of
£1,400,000 and distributed funds of £1.177,818. Al the balance sheet date £424,182 (2023= £202.000)
was held in a segregated bank account pending dispersal of grants.
24 Financbal instruments
The carrying amounts of the charity's financial instrumonts are as follows..
2024
2023
Restated
Financial assets
Debt instruments measured at amortised cost..
- Prepayments and accrued income (note 16)
61,288
69,948
Financial liabilities
Measured at amortised cost
Other tax and social seGurity (note 17)
Pension creditor {note 17)
- Accrua15 (note 17)
Payments received on account for programme related grants (note 17)
21,409
4,914
22.968
196.248
18,536
3.721
9,827
107,360
245,539
139,444
25
Pensions and other post-retirement benefits
The charity operates a defined contribution pension scheme for its employees. The amount recognised
as an expense in the year was £25,029 {2023: £21.686).
The defsned contribution pension expense is allocated to charitable expenditure in accordance with the
related salary Gosl.
26 Related party transactions
Jennrfer Karno received £60 roimbursement of t￿Ve1 expenses in her capacity as a volunteer. Jennrfer
is the spouse of Trustee Andrew Karno. (2023= £nil}.
32

Citizens Advice Bournemouth, Christchurch and Poole
Not•s to tha Financial Statements
Year Ended 31 March 2024
27 Prior year Statement of Financial Activities (including Income and Expenditure Account)
2023
As Restated
UnresthttÉd ￿ndS
Gerwal funds
Designated
fijnds
Restricted funds
Total
Income and endowments
from:
Donations and legacies
85,702
1.820
87,522
Charitable activitie5
301,643
1,111,222
1,412.865
Other trading activities
Investments
3.500
5,450
3,500
5,450
Total income and
endovmionts
396,295
1.113,042
1,509,337
Expenditure on".
Charitable actNities
{335,782)
(1.151,493) (1,487.275)
Total expenditure
(335,782)
(1,151,493) {1,487,275)
Net Income l (expenditure)
60.513
(38.451)
22.062
Transfers between funds
(27.750)
27,750
Net movement in funds
32.763
(10,701)
22,062
Reconciliation of funds:
Total ftjnds brought forward
24,937 300,000
44.953
369,890
Total funds carried forward
57.700 300.000
34.252
391,952
33