2022-03-31-accounts

Annual Report 2021-2022 citizens advice East Herts

What we do Citizens Advice East Herts Is a local, independent charity. We support people with free. confidential and independent advice and campaign on the big issues affecting people's lives. Last year we helped 5725 people with 14.438 issues. We are part of the Citizens Advice network across England and Wales. Our vision is that everyone is able to access free advice to find a way forward. We aim to empower people to help themselves and tailor our support to meet people's needs. The majority of our service is delivered by volunteers who give advice by phone, email, online and in person when needed. We also run specialist projects and casework support where funded by partners. Contents p2 Whatwe do p3 Introduction from Chair of Trustees p4 Impact overview p6 A guide to our services p9 Projects & partnerships p11 Research & campaigns p13 Financial performance & fundraising Citizens Advlce East Herts Annual Report 2021-2022

'Introduction from Chair of Trustees Atthe end of 2021, even beforethe warin Ukraine, we knew at Citizens Advice East Herts that debt and poverty, driven by increasing food and energy prices were going to be the biggest challenges f or our service in 2022. Because we record every contact we have with local people, including the issues that they ask for help with, we know when debt problems are on the rise. This is the case now, with debt issues rising 5.6%January- March 2022 compared to the previous quarter. Referrals to foodbanks, which levelled off in mid 2021, are rising substantially. We gave out roughly 300 foodbank vouchers over the whole of last year. In March 2022 alone our advisers dealt with 63 foodbank issues. Food poverty is one result of a raft of other poverty-related issues: debt, housing, benefits, health, employment, income, all of which are being exacerbated by the cost of living crisis. People whose finances were already precarious are having to make impossible choices on whether to heat or eat - and sometimes do without both. After a brief pause following Covid-19, demand for our service continues to grow. We are seeing people with more complex problems, due to the knock-on effects of multiple issues hitting all at once. Against this increasing demand, and facing our 3wn cost increases, we know our income will further reduce as our main funder deals with the same issues. Everybody is feeling the pain. I have to thank our staff and volunteers for continuing to help people find a way forward, even as many of them are themselves impacted by the cost of living crisis. Citizens Advice East Herts continue to adapt so that the people who need us most know that we are here, as we always have been. Tony Murphy citizensadviceeastherts.org.uk

Impact overview Who we are and how we help Free advice for everyone- on everything Advocacy Research & Campaigns 114 67 East Herts clients from most deprived wards 10 volunteers locations What we do Advice by email, webchat & messenger Face-to-face advice Advice by phone Advice by video Casework Our impact- 2021122 4in5 83Vo £31.26 5.775 14.438 said our advice improved their lives public value return for every £1 invested people helped issues dealt with would recommend our service Citizens Advice East Herts Annual Report 2021-2022

Impact overview The future We want to recruit more advisers We want to meet demand We want to work with community partners We want to raise our profile We want to increase our Income channels Did you know Our financial value to society is £14.5 million In public value and £6.1 milllon in income gained through benefits, debts written off and consumer problems resolved to the people we help. That works out as £13.19 galned for them for every £1 Invested. Our volunteers give around 19.000 hours of their time per year. Using our treasury model, the public value of our volunteers in wlder economic and social benefits is estimated at £491.829. Volunteering does not only benefit us as an organisation, national research shows that our volunteers benefjt from ractical skills, increasing employability, self-esteem and having a positive effect on health. Statement of Internal Control The trustee board oversees the information security of all personal information of our clients, staff, funders and strategic partners that is processed. Citizens Advice East Herts 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 UK General Data Protection Regulation and Data Protection Act 2018. cltlzensadvlceeastherts.org.uk

A guide to our services Our general advice service is open to anyone. We offer free, confidential and non judgemental advice and information on a large range of issues including benefits, debt, housing, employment and relationships. Our advice is delivered by a mix of dedicated staff and highly trained volunteers and all our advice sessions are overseen by an experienced supervisor who is on hand to offer support. We hold the Advice Quality Standard mark and are authorised by the Financial Conduct Authority to provide debt advice. We have embedded the changes in how we deliver advice with great success and without compromising the quality of our service. 540kn of our advice was delivered via phone and we also offer advice by email (230kn), in person (7%) and webchat (6%) and via Herts Advice Line (11 Oh). Client satisfaction levels remain constant with 4 out of 5 clients saying we have improved their lives. We are continuing to communicate the many ways people can access our advice. We are helping people at pre-pandemic numbers but the number of issues per person we are advising on has increased by 130A) since 2020121. This has risen from an average of 2 issues per person to 2.5 issues per person. This suggests that people's problems are getting more complex and take more time and resources to resolve. People need different types and levels of support depending on their circumstances and many of our clients require more than one appointment. Some clients can be seen under our separately funded projects, either because they fit within the criteria for the project (geography, health issues, etc.) or because their case needs more in-depth support. We have also been proactive in reaching our most vulnerable clients and in increasing our community presence - we are running two weekly Contact Centres led by our Supervisors who triage clients and signpost them to access the help they need. We continue to offer face to face appointments in various locations across the community, as well as home visits where needed. The future This year in 2021122 we saw client numbers return to pre-pandemic figures but clients, problems are now more complex and take longer to resolve. 2021122 saw the cost of living start to increase and we expect this to continue to impact on our clients and the need for advice well into 2022123. Cltizens Advice East Herts Annual Report 2021-2022

'Our Vision is to Meet Client Needs - Now and in the Future. We will do so with three objectives: Meet client access needs Actively reach out to those who need adapted support Meet client advice needs Client case study: Justina Justina, who lives in Bishop's Stortford, is one person who is already affected by the cost of living crisis. She came to Citizens Advice East Herts with a range of issues relating to debt and poverty. She is recently separated from her husband and is supporting her two young children. When her marriage ended, she had to move hoLLI"e and the only accommodation she could find is a long distance from her daughter's school. Justina cannot work because she cannot afford childcare for her youngest daughter. She has thousands of pounds in debts, including parking tickets In her husband's name and council tax arrears. She came to us because she is having to choose between feeding her children and paying for petrol to get her daughter to school. We were able to issue Justina with short-term support - food vouchers and a £250 supermarket voucher which she can use to pay for petrol. We followed this up with a debt assessment, giving Justina a way forward for dealing with her debts, and we have worked with Justina to ensure that she is receiving all the benefits to which she is entitled, including additional support with Council Tax. name changed FINAL NOTICE citlzensadvlceeastherts.org.uk

Key figures (2021-2022) We helped: over 5,000 clients by telephone over 2.500 by email and over 800 clients in person Our biggest activities were telephone calls (45 %) and email (22%), both of which increased since last year The top issues we helped people with were: 2 in 5 clients contacted us with an enquiryto do with benefits Benefits and tax credits 22 % Universal Credit 16 % Although a relatively small category, Utilities & Communications (373) surged in the last quarter Uanuary to March 2022), more than doubling their yearly number of issues Housing 13 % Employment 8 % Client Feedback Over 8 in 10 people say our advice helped them find a way forward Relationships and family 70/0_ "Excellent servlce. Very knowledgeable, very pleasant service. Cannot thank you enough. Your help has given me greater piece of mlnd. Brilliant servlce. Will hlghly recommend." "Your help was Invaluable to me at that time. You gave me all the information that others hadn't. I'll be back in touch soon when I need help with my new PIP application. A great help to me in my hour of need." "Great service received today. The lady I spoke to was brilliant, really understanding and helpful with lots of knowledge. Quick service and very helpful." Citizens Advice East Herts Annual Report 2021-2022

Projects & partnerships This year we have been able to run a number of projects, thanks to the support and funding of partners. Projects list Adviser recruitment: To recruit, train and develop volunteer advisers to provide accessible advice in East Herts. Funded by the Postcode Community Trust i •POSTCODE•: (OMMUNftY .BTRUST• Post COVID-19: To help us set up our new working hubs. Funded by Herts Community Foundation HCF Crisis intervention: To help us provide advice to residents facing immediate issues or who are in crisis. Funded by Herts County Council Hertfordshire Debt training: To train a debt adviser to deliver debt advice. Funded by the Money & Pensions Service in partnership with national Citizens Advice Money & Pensions Service advlce Disability benefits: To provide disability benefits advice. Funded by The Rowlinson Foundation in partnership with Herts Community Foundation and Citizens Advice St Albans and District HCF advl<e (J Homelessness prevention: To provide money and debt advice to help Eas people stay in their homes and avoid homelessness. Funded by East Herts Herts Council Housing Options The HeDry Smith Charity Mental health:To provide moneyand debt advice for people who have mental ill health. Funded by the Henry Smith Charity Phone and web advice: To provide national webchat, email and telephone advice. Funded by BEIS in partnership with national Citizens Advice Citlzens advlce DgpHrtin9nt lor BuslnÈss, Energy & Industr1￿ siralegy cltlzensadvlceeastherts.org.uk

Projects list Rural community engagement: To reach people and communities that experience isolation largely due to the very rural nature of our district. Funded by East Herts Council, Buntingford Town Council, Ann Rylands and Herts Community Foundation East Herts HCF Scams awareness: To provide scams information, talks and advice. Funded by Hertfordshire Police and Crime Commissioner Training assistant: To coordinate volunteer adviser recruitment and training. Funded by The National Lottery Awards for All LorrERY FUNoeo Universal Credit Help to Claim: To help clients make their first Universal Credit application. Funded by DWP in partnership with national Citizens Advice D8partm8nl forw￿￿ & Pengor dTrilce Universal Credit Best Practice Lead: To research Universal Credit best practice and policy gaps for Hertfordshire and Bedfordshire. Funded by DWP in partnership with national Citizens Advice Department for Work & Pensions ￿t￿en5 advke Uttlesford District Council: To provide advice to residents of Uttlesford. Funded by Uttlesford District Council. Specialist casework: To provide specialist money, debt and housing advice. Funded by The Ware Charities, Paul Winspear and Hertford Yarn Bombers X'AIII ('.I-IAIII-I'IE The Ware Charities: To provide advice and information to residents of Ware, Wareside and Thundridge. Funded by The Ware Charities 10 Citizens Advice East Herts Annual Report 2021-2022

Research & campaigns Whilst our advice helps people find a way forward, it is our research and campaigns work that helps to address the underlying cause of problems. No one else sees so many people with so many different kinds of issues, and this gives us a unique insight into the challenges that people face. We use evidence gathered to highlight new and emerging trends and share this evidence at a local, regional and national level to help drive change. Covid-19 pandemic The impact of Covid-19 on our clients was a focus of our Research & Campaigns activity. In June 2020 we published a 'Covid one year on, report which looked at the impact of the pandemic in East Herts and highlighted where people have most needed our help employment, benefits, housing and debt and some of the demographic groups who have been most affected. It also looked at some of the challenges ahead as government support measures began to lift and what these might mean for local people and support services. We shared the report with local MPS, councillors, council officials and some of our partners. National campaigns We supported National Citizens Advice on several national campaigns: Scams June 2021: June was scams awareness month, so we ran a communications campaign including articles in local media aiming to give people the skills and confidence to spot scams and report them. Universal Credlt - August 2021: Sending letters to our local MPS about the ,mportance of keeping the Universal Credit uplift lifeline. Energy Prices - March 2022: Contacting our local MP about the impact of energy prices on clients living in Hertford and Bishop's Stortford. Local campaigns From some research on Housing issues (April 2021), we recognised that further work was needed to raise awareness of support on offer to those struggling with housing costs, for example council tax reductions and discretionary housing payments. We therefore ran a local communications campaign around support for housing costs and shared an advice video on council tax reductions. citizensadviceeastherts.org.uk 11

Research As well as the 'Covid one year on, report, we have published several research papers on our website over the year: Housing.. impact of the lifting of the eviction ban (December 2021) Food poverty (October 2021) Impact of Covid on disadvantaged groups Uuly 2021) Disability and Social Inequality Uuly 2021) For more information on our research and campaigns work please rwe 12 Cltizens Advice East Heits Annual Report 2021-2022

Financial performance & fundraising Income Income 2021122 Donations and glfts In kind 3.7% Interest and other income 0.4% East Herts Council Core Grant 27.7% Project Funding 64.2% Other grants for Core Advice 4% In the year ended 31st March 2022, Citizens Advice East Herts received a total income of £478,565 {2020121'. £499,699) from grants, project funding, donations, fundraising and investment income. .Eit12ens Advice East Herts received £162,822 in grants and donations (2020121: £189,599) during the year, including £4,254 of professional services free of charge (2020121 . £10,830), towards supporting core advice services. The grant from East Herts Council reduced to £132,590 (2020121: £142,590) which was 27.7% of total income (2020121: 28.5q6). £292,515 of our income Q'ust over 61 % of total income) was restricted in its use for specific projects covering money, benefits, housing, mental health advice, and, to a lesser extent than the previous year, Covid related projects (2020121: £278,052, 55% of total income). Restricted income enables valuable additional activity to be undertaken, as well as being vital in contributing to operating costs. citizensadviceeastherts.org.uk 13

Expenditure Expendlture 2021122 Total operating costs for 2021122 were £481,239 (2020121 . £442,291) of which £395,677 related to staff costs {2020121: £320,566). The increase in staff costs from 2020121 is principally due to an increase in staff recruited for specific projects. ITse[￿CeS & wipmtnt CrrfNnunlcaU 4 LeBa1 IProle551onal VL¥ulbnOniifNknsrvJl Travel 5 In setting the budget for 2021122, it was anticipated that there would be some utilisation of reserves over the year to allow for the increases in staffing and the adviser training required to meet anticipated client needs. This proved to be the case, although, due to a magnificentfundraising effort, not to the extent that was envisaged. Some additional costs were able to be met with additional sums kindly donated, and cost increases in other areas were set off by cost savings realised in the now ongoing working from home arrangements. The result was an operating deficit of around £2,600 (2020121: £55,000 surplus). The previous year was a complete unknown given the effect of the pandemic, and the reserves, although reduced to a degree by the results of the year just ended, are committed to the continuing expansion of operations in the current year. To this end, a sum of £51,525 had been designated to projects now currently underway. The remainder ensures sufficient reserves are carried into 2022123, and beyond, where a similar challenge on reserves is envisaged. St4ff cost5 As indicated above, taking account of the charitws reseNes at the end of 2021122 and the ongoing strong demand for our services, the Trustees have committed to a deficit budget for 2022123, largely the result of the committed projects mentioned above, and to enable the continuation, and expansion, of the vital support given to the community of East Herts. Given the ever-present uncertainties which may lie ahead, the charity is planning on prudent use of reserves, whilst maintaining its financial position by targeting new income sources and managing cost levels to ensure a balanced budget for the future. 14 Citizens Advice East Herts Annual Report 2021-2022

Reserves Reserves Reserves at the end of 31st March 2022 amounted to £197,000, (31st March 2021: £199,000) including general reserves of £122,000, restricted funds of £24,000 and designated funds of £51,000. The service has a reserves policy set out in the Statement of Accounts, which is in line with the requirements of Citizens Advice and the Charity Commission. The reserves are stated after allowing for a liability to the Herts County Council pension deficit which relates to employees who were active members of the pension scheme prior to 2008. Legislation demanded that this deficit be crystallised with a view to its determination and ultimate settlement, and we are pleased, if one can be pleased with a liability, to note that the crystallised sum was valued at a level we had previously reserved at. Going forwards, repayment of the liability shall be negotiated to settle over a suitable period, so as to not put a strain on the financial position. Restricred Fun(J* £24,000 Desl8nated Rjn Ési,000 i General Fund, £122.000 Fundraislng We are fortunate to have a supportive local authority in East Herts Council but many of our costs have to be met through our own efforts and also through help from 'The Friends of EHCAS" Other income is generated from interest on deposits and sharing our car park in Bishop's Stortford. As ever, we offer our sincere thanks to all our grantors and donors for their [ontinuing, generous support in these challenging times. We also thank our staff and the many volunteers who freely and generously give their time to enable us to continue to provide essential services to the people of East Herts. citizensadviceeastherts.orE.uk 15

Thank you to: Amwell Rotary Club Arnold Clark Community Fund Bayford Parish Council Benington Parish Council Brent Pelham Parish Council Broxted Parish Council Buckland & Chipping Parish Council Buntingford Town Council Chantry Rd Association Cottered & Throcking Parish Council Councillor Bishop's Stortford East: Calvin Horner Councillor Bishop's Stortford West: Alastair Ward-Booth Councillor Buntingford: Jeff Jones Henry Smith Hertford Heath Parish Council Hertford Town Council Hertfordshire County Council Hertfordshire Community Foundation Hormead Parish Council Inner Wheel Club of Ware Jonathan Hunt Estate Agents Little Berkhamsted Parish Council Marketing Kinetics McMullens- Macs HartTrust Mullucks Estate Agents The National Lottery Paul Winspear Police and Crime Commissioner 11 Councillor Hertford All Saints: Ben Crystall Councillor Hertford St Andrew: Bob Deering Councillor Sawbridgeworth: Eric Buckmaster Councillor Ware North: David Andrews Councillor Ware South: Jonathan Kaye East Herts Council Elsenham Parish Council Friends of East Herts Citizens Advice Service Gilfrere Fund Hamptons Estate Agents Hatfield Heath Parish Council Helping Herts Postcode Community Trust Sawbridgeworth Town Council Secret Society of Hertford Crafters Shepherds of Hertford Estate Agents Simply Homes Estate Agents Stanstead Abbots Parish Council Stanstead St Margarets Parish Council Stort Chemicals Limited The Ware Charities Thorley Parish Council Uttlesford District Council Ware Town Council Wheatsheaf Pub Widford Parish Council Plus those who gave individually or anonymously We have also been very fortunate to receive pro bono support from a number of businesses: WE CREATE TESCO WAITROSE hnemedia 16 Citizens Advice East Herts Annual Report 2021-2022

Citizens Advice helps people find a way forward. We provide free, confidential and independent advice to help people overcome their problems. We are a voice for our clients and consumers on the issues that matter to them. We value diversity, champion equality, and challenge discrimination and harassment. We're here for everyone. r) citizensadviceeastherts.org.uk (L Citizens Advice East Herts October 2022 Citizens Advice East Herts is an operating name of East Herts Citizens Advice Service Registered Charity No: 1083211

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For the year ended 31[st] March 2022

Registered Charity No: 1083211 Company No: 3982216

East Herts Citizens Advice Service Financial Statements

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For the year ended 31[st] March 2022

Registered Charity No: 1083211 Company No: 3982216

Trustees and Directors:

Tony Murphy Chair James Dowson Secretary Gary Cansick Treasurer Elaine Connor Roger Merton MBE Richard Smith Ballu Sesay Christine Gillham Nick Walker Barry Hunt Secretary: James Dowson Registered Office: The Manor House High Street Buntingford Hertfordshire SG9 9AB Bankers: Barclays Bank Plc 10 North Street Bishops Stortford Hertfordshire CM23 2LH Independent Examiners: Price Bailey LLP Causeway House 1 Dane Street Bishop’s Stortford Hertfordshire CM23 3BT

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East Herts Citizens Advice Service Financial Statements

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	Page
Trustees’ Report	3 to 8
Independent Examiner’s Report	9
Statement of Financial Activities	10
Balance Sheet	11
Statement of Cash Flows	12
Notes to the Financial Statements	13 to 23

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East Herts Citizens Advice Service Trustees’ Report For the year ended 31[st] March 2022

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The Trustees are pleased to submit their annual report, incorporating the report of the Directors, and financial statements for the year ended 31 March 2022.

The Directors act as Trustees for the East Herts Citizens Advice Service and are referred to as such throughout this report.

Legal and administrative information set out on page 1 forms a part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice – Accounting and Reporting for Charities (effective 1[st] January 2019).

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The objects of the Service are to ensure that individuals do not suffer through a lack of knowledge:

• of their rights and responsibilities;

• or of the service available to them;

• or through an inability to express their needs effectively;

• and, equally, to exercise a responsible influence on the development of social policies and services, both locally in each of its outlets, regionally and nationally.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Service's aims and objectives and in planning future activities and setting policy for the year. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

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A Board administers the charity and meets as required to fulfil its duties, a minimum of four times a year. The Board has established three sub-committees: Finance, Risk and Staffing and Personnel. Sub-committee meetings take place regularly and these are supplemented with additional working groups as required, with the Chief Executive (or another senior manager) in attendance. There are further meetings between Trustees and the Senior Leadership Team as required to cover day-to-day matters of finance and strategy.

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Our main activities and who we try to help are described below. All our charitable activities focus on providing the advice that people in our local community need for the problems they face and to improve the policies and practices that affect people's lives. We are an independent charity that provides free, confidential and impartial advice to everybody regardless of race, gender, disability, sexual orientation, nationality, religion or age. In all aspects of its work, the service recognises the positive value of diversity, promotes equality and challenges discrimination. All our activities are undertaken to further our charitable purposes for the public benefit.

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About us

Citizens Advice East Herts provides free, confidential, non-judgemental and impartial advice. We are a member of the Citizens Advice network and an independent, trusted and well-known local charity. East Herts is a large, semi-rural district with limited

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East Herts Citizens Advice Service Trustees’ Report For the year ended 31[st] March 2022

transport links across the regions, and partial digital connectivity with some areas not covered and therefore ensuring people can access quality phone advice is one of our top priorities.

Our staff and volunteers are local people - we are run by the community for the community. Many of our paid staff are previous volunteers or have ‘lived experience’.

Our advice is delivered via phone, email, video, webchat and in person (including home visits). Our support is wide-reaching and includes providing advice on debt, benefits, housing, employment, relationships and utilities – hence we are best placed to help people manage the increase in the cost of living. There is no other organisation who provides the wide-ranging, detailed and externally accredited advice that we offer.

People need different types of advice depending on their circumstances. Some are in financial distress; others have experienced personal difficulties. Many clients have mental health issues or learning disabilities and are often in crisis situations with complex problems that need in-depth support.

We are currently staffed by 14 part-time and 1 full time paid employees (2020/21, 15 part-time and 4 full time paid employees) and 67 volunteers excluding trustees (2020/21, 75 volunteers). Our volunteers are the backbone of our organisation, giving us in the region of 19,000 hours of their time (2020/21, 23,000 hours) in the last year. They include young people looking for their first job, professionals who want to broaden their horizons and retired people who want to give something back to the community. We value equality and diversity and offer training and support to all.

We have a strong track record of working in partnership and in 2020/21 introduced ‘East Herts Frontline’ – an online referral tool to help ensure that local residents get timely access to the right level of assistance and support, do not need to repeat personal details and are not lost within a signposting system.

Why we’re needed

Although East Herts is a relatively prosperous part of the country, it contains areas of relative deprivation and a disproportionate number of our clients come from these areas. Our clients are most likely to earn significantly less than the average East Herts resident, less likely to be in employment, more likely to be disabled or have a long-term health problem, and less likely to own their own home. Over a quarter of our clients who live in East Herts come from the 5 most deprived East Herts wards (2020/21 25% come from 5 most deprived wards) and some are isolated by their rural location (East Herts is the most rural of all Herts districts). The Covid-19 crisis has shown just how vulnerable any of us can be to sudden life changes. In addition, the cost-of-living crisis is also highlighting fault lines in our society to which our clients are most exposed. They are in dire need of our advice to help them through these difficult times.

What we do

We understand the complexity of issues that affect people. We provide education and skills to help our clients understand their rights and responsibilities and to find a way forward. Our advice on any subject can improve people’s health, make a difference to their finances and make them more resilient. We aim to empower our clients by tailoring the advice we give to their individual needs.

In addition to our generalist advice service we run projects where funded by partners. Our specialist project areas in 2021/22 have included debt advice, mental health, crisis intervention, homelessness prevention, home visiting, Universal Credit help to claim and scams awareness.

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East Herts Citizens Advice Service Trustees’ Report For the year ended 31[st] March 2022

Last year we helped 5,725 people (2020/21 8,700 which was affected by the impact of Covid), on a range of issues including benefits, debt, housing, employment and relationships, offering many multiple appointments as we worked holistically with them to improve their lives. Our advice is available to everyone, but significant numbers of clients come to us because they are vulnerable, facing hardship and unable to move forward without help.

Research and campaigns

In addition to our advice services, we raise awareness of issues affecting our communities through our research and campaigns. In 2021/22 we produced local research papers including:

• Covid one-year on: The impact of the pandemic in East Herts

• Disability and social inequality

• The impact of Covid 19 on disadvantaged groups

• Food poverty

• Housing: The Impact of the lifting of the Eviction Ban

We also supported National Citizens Advice on several national campaigns including on scams, Universal Credit and energy prices.

The difference we make

It is impossible to put a financial value on everything we do, but we’ve used the Citizens Advice Treasury-approved model to demonstrate our financial impact. Using this model, we calculate that in 2021/22 in East Herts we generated:

• £14.5 million in public value (2020/21 £19.5 million) i.e. wider economic and social benefits through better wellbeing, participation and productivity for the people we help

• £6.1 million in financial outcomes following advice (2020/21 £8.4 million) through writing off debts, issuing food vouchers, taking up benefits or compensation for consumer problems. That’s £13.19 for every £1 invested (2020/21 £16.36 for every £1 invested)

• 8 in 10 people said their problem was resolved following our advice. 9 in 10 said we helped them to move forward.

“Cannot thank you enough. Your help has given me greater piece of mind. Brilliant service. Will highly recommend” (client)

“The advice I received was very professional and the result was life changing” (client)

Our impact on our volunteers

Each volunteer receives training and ongoing support specific to their role. It takes approximately 18 months to train a Generalist Adviser and once trained they stay with us, on average, for 12 years (2020/21 11 years). The average initial cost of training and recruiting a volunteer is £1,400 (2020/21 £1,400) with an ongoing annual cost of approximately £300. Our commitment to valuing diversity and promoting equality means we can encourage individuals who might not otherwise volunteer.

Using our Treasury model, the public value of Citizens Advice East Herts volunteers in wider economic and social benefits is estimated at £491,829 (2020/21 £491,820). Volunteering does not only benefit us as an organisation, national research shows that our volunteers benefit from practical skills, increasing employability, self-esteem and having a positive effect on health.

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East Herts Citizens Advice Service Trustees’ Report For the year ended 31[st] March 2022

“I have found it to be a really valuable experience which has improved some of my skills and given me insight into the third sector and some of the key issues facing our community” (volunteer)

“No two calls are the same, and I truly enjoy the variety…. Occasionally a person’s story touches my heart, and I can genuinely say the experience has made me a better person” (volunteer)

In 2021/22 we also ran various ‘community engagement projects’, such as scams awareness and rural engagement. These tackle lack of knowledge, financial hardship and aim to reach those at risk of being excluded from involvement in society, including the elderly and socially deprived. We also take our advice service direct to the community with weekly ‘Citizens Advice Contact Centres” - a triage service run by a paid advice supervisor - in a local Church’s community space and a community centre in an area of deprivation.

It’s not just about the stats …

Case study:

Justina (name changed), who lives in Bishop’s Stortford, is one person who is already affected by the cost of living crisis. She came to Citizens Advice East Herts with a range of issues relating to debt and poverty. She is recently separated from her husband and is supporting her two young children. When her marriage ended, she had to move house and the only accommodation she could find is a long distance from her daughter’s school. Justina cannot work because she cannot afford childcare for her youngest daughter. She has thousands of pounds in debts, including parking tickets in her husband’s name and council tax arrears. She came to us because she is having to choose between feeding her children and paying for petrol to get her daughter to school. We were able to issue Justina with short-term support - food vouchers and a £250 supermarket voucher which she can use to pay for petrol. We followed this up with a debt assessment, giving Justina a way forward for dealing with her debts, and we have worked with Justina to ensure that she is receiving all the benefits to which she is entitled, including additional support with Council Tax.

The future

In 2020/21 we advised local people on the impact of the Covid-19 pandemic. This led to a change in client numbers and the types of issues presented. This year in 2021/22 we saw client numbers return to pre-pandemic figures, but clients’ problems are now more complex and take longer to resolve. 2021/22 saw the cost of living start to increase and we expect this to continue to impact on our clients and the need for advice well into 2022/23.

Our Vision is to Meet Client Needs – Now and in the Future. We will do so with three objectives.

1. Meet client access needs

2. Actively reach out to those who need adapted support

3. Meet client advice needs

For further information on what we do and the difference we make see our website – www.citizensadviceeastherts.org.uk

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East Herts Citizens Advice Service Trustees’ Report For the year ended 31[st] March 2022

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The Independently Examined accounts of the Service are attached to this report and full details of the financial position are contained therein together with the Examiner’s report to the Trustees. The Trustees have considered the level of operating costs and the cash flow. Core funding from East Herts Council has been received for 2021/22, and subsequently for 2022/23. The Trustees are satisfied that the Service’s overall funding is such that it will be able to meet its obligations as they fall due in the ordinary course of business and accordingly the accounts have been drawn up on a going concern basis.

The accounts for 2017 showed for the first time an actuarial valuation of our share of the Herts County Council Local Government Pension Scheme deficit. This was a result of changes in accounting standards at the time, and the relationship with the Trustees of the HCC Pension Scheme had remained unchanged from 2008 when active membership of the pension scheme ceased and an annual contribution of £2,500 was agreed.

During 2020/21 changes in legislation provided that where active membership had ceased it was then a requirement to obtain a ‘cessation valuation’ of the scheme, with a view to reaching settlement over an agreed period, and the scheme effectively cease. The Trustees instructed a professional cessation valuation, the Report revealing a deficit of £123,000, of which £3,000 was settled in the 2021/22 year. A proposal of £1,000 per calendar month to clear has been offered whilst options are explored. The expectation is that the liability will be settled over a suitable, agreed period so as not to put a strain on the financial position.

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Donations and grants that are provided for specific purposes are treated as Restricted Funds. All other reserves are held in general funds. At the balance sheet date, of those funds £51,525 (2020/21 £44,000) had been allocated to specific projects which are now ongoing and are designated as such in these financial statements. The board has set a prudent and realistic budget for 2022/23 maintaining adequate reserves for the operation of the Service. The Trustees set the level of reserves having regard to the committed forward spend of the organisation, with a contingency to allow for the orderly management of the organisation should it be faced with any adverse and unexpected event, keeping in mind also a minimum level of free reserves at a minimum of six months ongoing costs. The 2020/21 year experienced such an event of course with the effect of the Covid-19 pandemic, and whilst it was expected that the level of general reserves would gradually decline the support received to help combat such a difficult period was very pleasing and very welcomed but can never of course be certain. As a result, the objective above is, and continues to be, achieved. The Trustees confirm that risks continue to be reviewed on an ongoing basis and systems and procedures are brought into place in order to manage those risks.

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The Trustee board oversees the information security of all personal information of our clients, staff, funders and strategic partners that is processed. Citizens Advice East Herts holds 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, and is maintained to a level which is compliant with the requirements of the UK General Data Protection Regulation and Data Protection Act 2018.

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Trustees are elected at the Annual General Meeting or are nominated by any associated member organisations or co-opted by the Committee members. The persons entitled to vote at the AGM in order to elect the Trustees are the Members of the association (up to 40). The induction and training of new Trustees is undertaken within the Service, as well as through the attendance at courses provided by national Citizens Advice.

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East Herts Citizens Advice Service Trustees’ Report For the year ended 31[st] March 2022

The members of the charity are entitled to appoint the Trustees, who are required to retire at the fourth annual general meeting following the date they were last admitted as a member but may be readmitted.

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A resolution will be proposed at the Annual General Meeting that Price Bailey LLP be appointed Independent Examiners to the charity for the ensuing year.

This report has been prepared in accordance with the special provisions relating to small companies subject to the small companies’ regime within Part 15 of the Companies Act 2006 and therefore does not include a Strategic Report.

By order of the Trustees

20[th] December 2022 J Dowson Company secretary

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East Herts Citizens Advice Service Independent Examiner’s Report For the year ended 31st March 2022

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I report to the Charity Trustees on my examination of the accounts of the company for the year ended 31 March 2022 which are set out on pages 10 to 23.

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As the Charity Trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the account of the company 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 your company’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

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Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts 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

4. the accounts have not been prepared in accordance with the methods 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 (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Michael Cooper-Davis FCCA ACA For and on behalf of Price Bailey LLP Chartered Accountants

Date: 31 January 2023

…………………… Causeway House 1 Dane Street Bishops Stortford Herts, CM23 3BT

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East Herts Citizens Advice Service Statement of Financial Activities For the year ended 31[st] March 2022

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(Incorporating income and expenditure account)

Income: Note Donations and legacies Donations 2 Grants 3 Income from other activities Trading income Miscellaneous income Investment Income 4 Income from charitable activities 5 Total Income Expenditure: Advice and Information Expenditure on charitable activities 6 Total Expenditure Net Income/ (Expenditure) Transfers between funds Net Income/(Expenditure) before other gains and losses Actuarial surplus/(loss) on defined benefit pension scheme 13 Net movement in funds Reconciliation of funds Total Funds brought forward Total Funds carried forward	2021/2022 Unrestricted Restricted Total General Designated Funds £ £ £ £ 11,092 - 6,630 17,722 151,730 - 1,500 153,230 162,822 - 8,130 170,952 - - - - - - - - - - - - 1,768 - - 1,768 21,460 - 284,385 305,845 186,050 - 292,515 478,565 198,955 - 282,284 481,239 198,955 - 282,284 481,239 198,955 - 282,284 481,239 (12,905) - 10,231 (2,674) (7,525) 7,525 - -	2020/2021 Total Funds £ 25,199 208,277
		233,476
		- -
		-
		2,503 263,720
		499,699
		444,791
		444,791
		444,791
		54,908 -
	(20,430) 7,525 10,231 (2,674) - - - -	54,908 14,000
	(20,430) 7,525 10,231 (2,674) 142,191 44,000 13,742 199,933 121,761 51,525 23,973 197,259	68,908 131,025
		199,933

All amounts relate to continuing activities of the company.

The Statement of Financial Activities includes all gains and losses in the year. The notes to the financial statements are shown on pages 13 to 23.

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Easl Herts CÉbzwts Advice Semce Balance Sheet As at 31° ma￿1) 2022 Balance Sheet Company Number 3982216 2022 2021 Flxed Assets Tanglble assets io Current Assets Debtors Cash at bank and In hand li 2,676 381 754 8,258 410 699 384.430 418.957 Llabillties Credltors - amounts falllng due wlthln one year 12 67,171 96,024 Net cunynt assets 317,259 322.933 Defined Benefit Penslon Llablllty 13 120,000 123.000 Total net assets 197,259 199,933 The Funds of the charlty Restrbcted Income funds 14 23,973 13,742 Unrestr•rted lunds Designated funds General funds 15 15 51,525 121 761 M.000 142 191 rotal Unrestrfcted 173,286 186.191 Trtal Funds 16 197.259 199.933 The Olrectots tOWtsKder that the compwby F5 enti￿ to exeMrkn"￿ frorn rtqulvement to have an auof£ under the prov￿10￿5 of settA￿ 477 of the Cornwies Art 2tx)6 ACVI arKI ha¥e not ￿[red the company to obtsln an audlt For the year in question in accordarKe wlth section 476 ot the Art. The Drrettors ￿￿O￿ledge re5pon5ibillty lor eThsurirvJ thèt the company keeps accouniThJ records whth thfflply with seciknn 386 of the kt ntt lor preparlng financial statements which gl¥e a tnje aThJ falr viv of the slate ol affair5 Of the company as at 31 March 2022 and ol it5 i[￿OMe afid expeodlture and aP￿t￿t￿n of re5wrces IDr the yeaT ended accordance wlth the requirernents of secton$ 394 arK1 395 or the Prt and whKh othe1w￿e t£mply with the requitennts of the Comp8ns kt 21106 relèung to th fironcial statsrrents so Far as ￿P￿￿0b￿ to the company. The flnancfjal 51atemeits have prepared in accovdance with thE k¥DVIsi(￿ appItAb￿ to CDm￿n￿5 subjett to thE 5rnall cofflpans regime 4rO In aIrDrda￿e ¥Y￿h Re[￿n9 Stwdord. Approved by the Trustees on 2￿ December 2022 and slgned and authorise(J for Issue on thelr behalf by: G J Cansld( J Dowson The notes on pages to 23 for part of these financlal statements. 11

East Herts Citizens Advice Service Statement of Cash Flows For the year ended 31[st] March 2022

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Notes Cash Flows from Operating activities: Net cash provided by operating activities 17 Cash Flows from investing activities: Interest receivable Net Cash provided by investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the end of the reporting period	2021/22 2020/21 £ £ (29,682) 86,257
	737 1,503
	737 1,503
	(28,945) 87,760
	410,699 322,939 (28,945) 87,760
	381,754 410,699

The notes on pages 13 to 23 form part of these financial statements.

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

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The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

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The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) effective 1 January 2019 – Charities SORP (FRS102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.

East Herts Citizens’ Advice Service meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The presentation currency of the financial statements is the Pound Sterling (£), and rounding to the nearest £.

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The charity is a company limited by guarantee, incorporated and registered in the UK, and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member (16) – (2021 – 19) of the charity.

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The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern and relies on annual grants from East Herts District Council and others, and that it shall receive sufficient funding to continue operating at least throughout 2023. The effect of Covid-19 caused a major consideration but the level of required stability and income that the Trustees are already aware of will be in place for 2023, along with its reserves, and its ability to reduce costs should the need arise. Reductions in costs already seen demonstrate this.

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Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity, which the trustees have decided, at their discretion, to set aside to use for a specific purpose. Restricted funds are for work on specific projects being undertaken by the charity. Restricted funds are charged a proportion of management time and organisational costs.

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

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Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Where income has related expenditure (as with contract income), the income and related expenditure are reported gross in the Statement of Financial Activities.

Donations, grants and gifts are recognised when receivable. In the event that a donation is subject to fulfilling performance conditions before the charity is entitled to the funds, the income is deferred and not recognised until it is probable that those conditions will be fulfilled in the reporting period.

Income received in advance relating to the following year is deferred until the

criteria for income recognition are met.

Interest on deposit funds held is included when receivable and the amount can be measured reliably by the charity, which is normally upon notification of the interest paid by the financial institution concerned.

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Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of the economic benefit from the use of the item is probable and that economic benefit can be measured reliably.

Donated professional services and facilities are included in income at the estimated value of the gift to the charity when received, based on the amount the charity would have been prepared to pay for these services or facilities had it been required to purchase them, with a corresponding entry in the appropriate expenditure heading for the same amount.

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Expenditure is recognised once there is a legal or constructive obligation to make a payment, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis.

Support costs comprise those costs which are incurred directly in support of expenditure on advice and guidance and includes governance, finance, IT and HR. Governance costs are those costs incurred in connection with the compliance with constitutional and statutory requirements of the charity. Support costs are allocated to projects on a time basis.

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The value of services provided by volunteers is not incorporated into these financial statements.

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

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All fixed assets are capitalised at their historical purchase cost and depreciated on a straight line basis over 3 years.

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Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

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Cash at bank and cash in hand included cash and short-term deposits with a maturity of three months or less.

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Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that it is anticipated will be paid to settle the debt or at the amount received as advanced payments for the goods or services.

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The charity previously participated in the Hertfordshire County Council Pension Fund which is a funded scheme and the assets are held separately from those of the charity. The value of the charity’s share of the assets and liabilities has been calculated by the Fund’s actuaries and the methodology is set out in note 13. Full actuarial valuations have in the past been obtained triennially to be updated at each balance sheet date.

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The company is considered to pass the tests set out in paragraph 1 schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

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Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are considered to be reasonable.

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The Charity has only financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

transaction value and subsequently measured at their settlement value. Fixed assets are valued at cost and investments at fair value which is their market value.

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General Donations Value of gifts in kind and donated services	2021/2022 £ 13,468 4,254 17,722	2020/2021 £ 14,369 10,830
		25,199

Donations of £6,630 in 2021/22 were restricted (2020/21 £0).

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East Herts Council Uttlesford District Council Buntingford Town Council Ware Town Council Hertford Town Council Stanstead Abbotts Parish Council Stansted St. Margarets Parish Council Widford Parish Council Broxted Parish Council Sawbridgeworth Town Council Hatfield Heath Parish Council Cottered Parish Council Elsenham Parish Council Benington Parish Council Thorley Parish Council Buckland & Chipping Parish Council Bayford Parish Council Brent Pelham Parish Council Hertford Heath Parish Council Hormead Parish Council Little Berkhamsted Parish Council	2021/2022 £ 132,590 11,500 4,590 500 1,200 500 500 100 100 500 100 50 100 50 100 50 100 200 200 100 100 153,230	2020/2021 £ 142,590 11,500 3,768 - - 500 - 100 500 500 100 50 - - 100 50 - - - - -
		159,758

The income from grants was £153,230 (2020/21: £159,758) to which must be added specific Covid 19 Grants of £48,519) of which £151,730 (2020/21: £159,758) was unrestricted and £1,500 (2020/21: £0) was restricted. The charity received no grants from central government or any other assistance. The core sum received from the local authority was £132,590 (2020/21 - £142,590) against which there are no unfulfilled conditions.

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Rental income Bank Interest	2021/2022 £ 1,030 738 1,768	2020/2021 £ 1,000 1,503
		2,503

All investment income in both the current and previous years relates to unrestricted funds.

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East Herts Citizens Advice Service Notes to the Financial Statements

As at 31[st] March 2022

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Restricted Funds Herts Community Foundation Friends of EHCAS (Training Advisers) East Herts Council - Rural Ware Charities - General Advice - Specialist Advice The National Lottery Awards for All - Debt - Training Advisers The National Lottery Citizens Advice (UC-Help to Claim) Citizens Advice (UC-Best Practice) Citizens Advice – BEIS MAPS Henry Smith Foundation (Mental Health) East Herts Council (Homeless Prevention) Postcode Community Trust Herts County Council Locality Grants Herts County Council (Defra) Herts County Council (Crisis Intervention) Herts County Council (Scam awareness) Herts County Council (Winter Grants) Ann Rylands Unrestricted Funds General Fundraising Herts County Council Locality Grant Herts County Council (Household Support Fund) Arnold Clerk	2021/2022 £ 24,801 2,000 2,709 8,414 9,520 - - 9,940 45,988 39,979 6,666 16,536 32,500 28,602 9,630 - - 41,100 - 5,000 1,000 7,160 5,300 8,000 1,000 305,845	2020/2021 £ 19,754 - - 8,414 - 9,952 9,940 - 46,474 39,648 3,995 17,772 15,950 9,534 - 1,500 10,000 27,000 7,000 - - 36,787 - - -
		263,720

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

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	Direct Costs	Support Costs	Total Costs
		(note 7)
	£	£	£
2021/2022
Advice and Information	389,599	91,640	481,239
2020/2021
Advice and Information	335,477	109,314	444,791

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	Basis of	Management	IT	Finance/ HR	Governance	Total
	Apportionment
		£	£	£	£	£
2021/2022
Advice and Information	Direct	36,704	22,878	24,387	7,671	91,640
2020/2021
Advice and Information	Direct	35,634	41,547	23,793	8,340	109,314

Governance costs comprise examination fees £2,574 (2020/2021: £3,600); professional fees £3,480 (2020/2021: £3,540) and Board Secretariat £1,617 (2020/21 1,200).

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Wages and Salaries Social Security Costs Pension Costs	2021/2022 £ 360,728 23,910 11,039 395,677	2020/2021 £ 291,411 18,435 10,720
		320,566

The charity trustees were not paid in the year (2020/2021: nil), neither were they reimbursed expenses during the year (2020/2021: nil).

The average monthly head count was 19 (2020/2021: 18) and analysis of the staff employees during the year was:

Advice and Information Support Services Total	2021/2022 Actual Number 13 6 19	2020/2021 Actual Number 11 7
		18

There are no employees whose total employee benefits, including pension contributions, total over £60,000.

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

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2021/2022 £ Net Incoming Resources is stated after charging: Depreciation - Independent examination fees 1,674 Operating lease rentals 12,058 ���������������������� IT £ Cost or Revaluation At start of year 59,995 Additions - At end of year 59,995 Depreciation At start of year 59,995 Charge for year - At end of year 59,995 Net book value at the end of the year - Net book value at the start of the year - ���������� 2021/2022 £ Sundry Debtors 213 Prepayments 2,463 2,676 ������������������������������������������� 2021/2022 £ Other Creditors 10,310 Accruals 5,166 Deferred Income 51,695 67,171 Deferred income reconciliation: £ Balance brought forward 88,618 Amount released to the Statement of Financial Activities (88,618) Amount deferred in the year 51,695 Balance carried forward 51,695

2020/2021 £ - 3,600 21,502 Total £ 59,995 - 59,995 59,995 - 59,995 - - 2020/2021 £ 6,544 1,714 8,258 2020/2021 £ - 7,406 88,618 96,024 £ 55,273 (55,273) 88,618 88,618

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

Deferred income represents funds advanced for projects undertaken in the following year.

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The charity observes its obligations under auto-enrolment, and some employees of the charity are entitled to join a defined contribution “money purchase” scheme. The charity’s contributions are restricted to a maximum of 6% of the employee’s gross salary. The amount recognised in income and expenditure as an expense in relation to defined contribution plans is £11,039 (2021-£10,720). The amount outstanding at the year was £Nil.

EHCAS participated in a defined benefit pension scheme operated by Hertfordshire County Council until 31 December 2008. There are no active members of the scheme and the Trustees had agreed with the Trustees of the pension scheme that the charity may continue to participate in the scheme, making payments of £2,500 per annum. EHCAS, being a ceased employer within the fund with an outstanding deficit, had been required to value the deficit on a Gilts (cessation) basis, a full review and actuarial valuation being completed triennially. The basis used for more recent valuations however was Gilts with cessation mortality. Cessation mortality assumes a more prudent life expectancy - people will be expected to live longer, and pensions expected to be paid for longer, therefore a slightly increased liability. Due to a change in legislation a cessation valuation was undertaken with a view to crystalising the liability and agreeing its ultimate settlement. Due to the prudent approach taken previously, the Trustees did not expect a significant shift in the value previously reported, which proved to be the case. During the year to 31[st] March 2021 the liability was valued as a crystallised sum at £123,000, since when repayments totalling £3,000 have been made. The resultant liability at 31[st] March 2022 of £120,000 is shown in these Accounts.

Given that this is now an absolute liability, no details of the underlying assets and liabilities need to be disclosed here. There will be no fund specifically held for clearing this liability and it is therefore allocated within unrestricted reserves.

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		2021/2022	2021/2022
	As at 1 April 2021	Income	Expenditure	Transfers	As at 31 March 2022
	£	£	£	£	£
Benefits	2,184	171,220	149,981	-	23,423
Homeless	7,803	45,139	52,942	-	-
Mental Health	-	32,500	32,500	-	-
Other	3,755	43,656	46,861	-	550
Total	13,742	292,515	282,284	-	23,973
		2020/2021
	As at 1 April 2020	Income	Expenditure	Transfers	As at 31 March 2021
	£	£	£	£	£
Benefits	379	131,474	129,669	-	2,184
Homeless	1,426	9,534	9,631	-	1,329
Mental Health	9,834	15,950	25,784	-	-
Other	576	69,975	60,322	-	10,229
Total	12,215	226,933	225,406	-	13,742

The nature of these funds is as given below;

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

Benefits – advice in connection with benefits available to those in difficulty; example Universal Credit.

Homeless – debt, budgeting and benefits advice to people at risk of homelessness. Mental Health – advice for people with mental health issues living with debt, in crisis or facing exceptional pressures.

Other – other issues such as debt, credit issues, and scams awareness.

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Designated Funds Fixed Assets Other Assets Total Designated Funds General Fund Total Unrestricted Funds	2021/2022 As at 1 April 2021 Income Expenditure Tfrs/Move ments As at 31 March 2022 £ £ £ £ - - - - - 44,000 - - 7,525 51,525
	44,000 - - 7,525 51,525
	142,191 186,050 198,955 (7,525) 121,761
	186,191 186,050 198,955 - 173,286

Designated Funds Fixed Assets Other Assets Total Designated Funds General Fund Total Unrestricted Funds	2020/2021 As at 1 April 2020 Income Expenditure Tfrs/Move ments As at 31 March 2021 £ £ £ £ £ - - - - - - - - 44,000 44,000
	- - - 44,000 44,000
	118,810 184,957 117,576 (44,000) 142,191
	118,810 184,957 117,576 - 186,191

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Tangible Fixed Assets Current Assets Creditors falling due in less than one year Defined benefit pension liability	2021/2022 General Fund Designated Funds Restricted Funds Total Funds £ £ £ £ - - - - 308,932 51,525 23,973 384,430 (67,171) - - (67,171) (120,000) - - (120,000)
	121,761 51,525 23,973 197,259

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

Tangible Fixed Assets Current Assets Creditors falling due in less than one year Defined benefit pension liability	2020/2021 General Fund Designated Funds Restricted Funds Total Funds £ £ £ £ - - - - 361,215 44,000 13,742 418,957 (96,024) - - (96,024) (123,000) - - (123,000)
	142,191 44,000 13,742 199,933

The designated funds are funds earmarked for specific projects to be actioned in the ensuing year. For 2022 into 2023, this relates to filling identified staffing roles to improve and expand the service. For 2021 into 2022 there was a similar objective, with the inclusion of expanding technical capability within the organisation.

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Net (expenditure)/income for the reporting period (as per the Statement of Financial Activities) Adjustments for: Interest receivable Decrease/(Increase) in debtors (Decrease)/Increase in creditors Movement in pension liability Net cash provided by / (used in) operating activities	2021/2022 £ (2,674) (737) 5,582 (28,853) (3,000) (29,682)	2020/2021 £ 68,908 (1,503) (2,702) 35,554 (14,000)
		86,257

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Cash in hand Notice deposits (less than 3 months) Total cash and cash equivalents	2021/2022 £ 46 381,708 381,754	2020/2021 £ 46 410,653
		410,699

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

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				2021/2022		2020/2021	2020/2021
				Land &	Other	Land &	Other
				Buildings		Buildings
				£	£	£	£
0	to	1	year	6,180	-	8,500	-

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During the year, £3,354 (2020/2021: £3,480) was the deemed market value of services provided without charge by Tees Solicitors for legal work relating to general professional advice. James Dowson, a director of the company, is a partner of Tees. There are no other related parties to note (2020/2021: none).

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������������������������������������ (A charitable company limited by guarantee)

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For the year ended 31[st] March 2022

Registered Charity No: 1083211 Company No: 3982216

East Herts Citizens Advice Service Financial Statements

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For the year ended 31[st] March 2022

Registered Charity No: 1083211 Company No: 3982216

Trustees and Directors:

Tony Murphy Chair James Dowson Secretary Gary Cansick Treasurer Elaine Connor Roger Merton MBE Richard Smith Ballu Sesay Christine Gillham Nick Walker Barry Hunt Secretary: James Dowson Registered Office: The Manor House High Street Buntingford Hertfordshire SG9 9AB Bankers: Barclays Bank Plc 10 North Street Bishops Stortford Hertfordshire CM23 2LH Independent Examiners: Price Bailey LLP Causeway House 1 Dane Street Bishop’s Stortford Hertfordshire CM23 3BT

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East Herts Citizens Advice Service Financial Statements

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	Page
Trustees’ Report	3 to 8
Independent Examiner’s Report	9
Statement of Financial Activities	10
Balance Sheet	11
Statement of Cash Flows	12
Notes to the Financial Statements	13 to 23

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East Herts Citizens Advice Service Trustees’ Report For the year ended 31[st] March 2022

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The Trustees are pleased to submit their annual report, incorporating the report of the Directors, and financial statements for the year ended 31 March 2022.

The Directors act as Trustees for the East Herts Citizens Advice Service and are referred to as such throughout this report.

Legal and administrative information set out on page 1 forms a part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice – Accounting and Reporting for Charities (effective 1[st] January 2019).

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The objects of the Service are to ensure that individuals do not suffer through a lack of knowledge:

• of their rights and responsibilities;

• or of the service available to them;

• or through an inability to express their needs effectively;

• and, equally, to exercise a responsible influence on the development of social policies and services, both locally in each of its outlets, regionally and nationally.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Service's aims and objectives and in planning future activities and setting policy for the year. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

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A Board administers the charity and meets as required to fulfil its duties, a minimum of four times a year. The Board has established three sub-committees: Finance, Risk and Staffing and Personnel. Sub-committee meetings take place regularly and these are supplemented with additional working groups as required, with the Chief Executive (or another senior manager) in attendance. There are further meetings between Trustees and the Senior Leadership Team as required to cover day-to-day matters of finance and strategy.

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Our main activities and who we try to help are described below. All our charitable activities focus on providing the advice that people in our local community need for the problems they face and to improve the policies and practices that affect people's lives. We are an independent charity that provides free, confidential and impartial advice to everybody regardless of race, gender, disability, sexual orientation, nationality, religion or age. In all aspects of its work, the service recognises the positive value of diversity, promotes equality and challenges discrimination. All our activities are undertaken to further our charitable purposes for the public benefit.

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About us

Citizens Advice East Herts provides free, confidential, non-judgemental and impartial advice. We are a member of the Citizens Advice network and an independent, trusted and well-known local charity. East Herts is a large, semi-rural district with limited

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East Herts Citizens Advice Service Trustees’ Report For the year ended 31[st] March 2022

transport links across the regions, and partial digital connectivity with some areas not covered and therefore ensuring people can access quality phone advice is one of our top priorities.

Our staff and volunteers are local people - we are run by the community for the community. Many of our paid staff are previous volunteers or have ‘lived experience’.

Our advice is delivered via phone, email, video, webchat and in person (including home visits). Our support is wide-reaching and includes providing advice on debt, benefits, housing, employment, relationships and utilities – hence we are best placed to help people manage the increase in the cost of living. There is no other organisation who provides the wide-ranging, detailed and externally accredited advice that we offer.

People need different types of advice depending on their circumstances. Some are in financial distress; others have experienced personal difficulties. Many clients have mental health issues or learning disabilities and are often in crisis situations with complex problems that need in-depth support.

We are currently staffed by 14 part-time and 1 full time paid employees (2020/21, 15 part-time and 4 full time paid employees) and 67 volunteers excluding trustees (2020/21, 75 volunteers). Our volunteers are the backbone of our organisation, giving us in the region of 19,000 hours of their time (2020/21, 23,000 hours) in the last year. They include young people looking for their first job, professionals who want to broaden their horizons and retired people who want to give something back to the community. We value equality and diversity and offer training and support to all.

We have a strong track record of working in partnership and in 2020/21 introduced ‘East Herts Frontline’ – an online referral tool to help ensure that local residents get timely access to the right level of assistance and support, do not need to repeat personal details and are not lost within a signposting system.

Why we’re needed

Although East Herts is a relatively prosperous part of the country, it contains areas of relative deprivation and a disproportionate number of our clients come from these areas. Our clients are most likely to earn significantly less than the average East Herts resident, less likely to be in employment, more likely to be disabled or have a long-term health problem, and less likely to own their own home. Over a quarter of our clients who live in East Herts come from the 5 most deprived East Herts wards (2020/21 25% come from 5 most deprived wards) and some are isolated by their rural location (East Herts is the most rural of all Herts districts). The Covid-19 crisis has shown just how vulnerable any of us can be to sudden life changes. In addition, the cost-of-living crisis is also highlighting fault lines in our society to which our clients are most exposed. They are in dire need of our advice to help them through these difficult times.

What we do

We understand the complexity of issues that affect people. We provide education and skills to help our clients understand their rights and responsibilities and to find a way forward. Our advice on any subject can improve people’s health, make a difference to their finances and make them more resilient. We aim to empower our clients by tailoring the advice we give to their individual needs.

In addition to our generalist advice service we run projects where funded by partners. Our specialist project areas in 2021/22 have included debt advice, mental health, crisis intervention, homelessness prevention, home visiting, Universal Credit help to claim and scams awareness.

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East Herts Citizens Advice Service Trustees’ Report For the year ended 31[st] March 2022

Last year we helped 5,725 people (2020/21 8,700 which was affected by the impact of Covid), on a range of issues including benefits, debt, housing, employment and relationships, offering many multiple appointments as we worked holistically with them to improve their lives. Our advice is available to everyone, but significant numbers of clients come to us because they are vulnerable, facing hardship and unable to move forward without help.

Research and campaigns

In addition to our advice services, we raise awareness of issues affecting our communities through our research and campaigns. In 2021/22 we produced local research papers including:

• Covid one-year on: The impact of the pandemic in East Herts

• Disability and social inequality

• The impact of Covid 19 on disadvantaged groups

• Food poverty

• Housing: The Impact of the lifting of the Eviction Ban

We also supported National Citizens Advice on several national campaigns including on scams, Universal Credit and energy prices.

The difference we make

It is impossible to put a financial value on everything we do, but we’ve used the Citizens Advice Treasury-approved model to demonstrate our financial impact. Using this model, we calculate that in 2021/22 in East Herts we generated:

• £14.5 million in public value (2020/21 £19.5 million) i.e. wider economic and social benefits through better wellbeing, participation and productivity for the people we help

• £6.1 million in financial outcomes following advice (2020/21 £8.4 million) through writing off debts, issuing food vouchers, taking up benefits or compensation for consumer problems. That’s £13.19 for every £1 invested (2020/21 £16.36 for every £1 invested)

• 8 in 10 people said their problem was resolved following our advice. 9 in 10 said we helped them to move forward.

“Cannot thank you enough. Your help has given me greater piece of mind. Brilliant service. Will highly recommend” (client)

“The advice I received was very professional and the result was life changing” (client)

Our impact on our volunteers

Each volunteer receives training and ongoing support specific to their role. It takes approximately 18 months to train a Generalist Adviser and once trained they stay with us, on average, for 12 years (2020/21 11 years). The average initial cost of training and recruiting a volunteer is £1,400 (2020/21 £1,400) with an ongoing annual cost of approximately £300. Our commitment to valuing diversity and promoting equality means we can encourage individuals who might not otherwise volunteer.

Using our Treasury model, the public value of Citizens Advice East Herts volunteers in wider economic and social benefits is estimated at £491,829 (2020/21 £491,820). Volunteering does not only benefit us as an organisation, national research shows that our volunteers benefit from practical skills, increasing employability, self-esteem and having a positive effect on health.

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East Herts Citizens Advice Service Trustees’ Report For the year ended 31[st] March 2022

“I have found it to be a really valuable experience which has improved some of my skills and given me insight into the third sector and some of the key issues facing our community” (volunteer)

“No two calls are the same, and I truly enjoy the variety…. Occasionally a person’s story touches my heart, and I can genuinely say the experience has made me a better person” (volunteer)

In 2021/22 we also ran various ‘community engagement projects’, such as scams awareness and rural engagement. These tackle lack of knowledge, financial hardship and aim to reach those at risk of being excluded from involvement in society, including the elderly and socially deprived. We also take our advice service direct to the community with weekly ‘Citizens Advice Contact Centres” - a triage service run by a paid advice supervisor - in a local Church’s community space and a community centre in an area of deprivation.

It’s not just about the stats …

Case study:

Justina (name changed), who lives in Bishop’s Stortford, is one person who is already affected by the cost of living crisis. She came to Citizens Advice East Herts with a range of issues relating to debt and poverty. She is recently separated from her husband and is supporting her two young children. When her marriage ended, she had to move house and the only accommodation she could find is a long distance from her daughter’s school. Justina cannot work because she cannot afford childcare for her youngest daughter. She has thousands of pounds in debts, including parking tickets in her husband’s name and council tax arrears. She came to us because she is having to choose between feeding her children and paying for petrol to get her daughter to school. We were able to issue Justina with short-term support - food vouchers and a £250 supermarket voucher which she can use to pay for petrol. We followed this up with a debt assessment, giving Justina a way forward for dealing with her debts, and we have worked with Justina to ensure that she is receiving all the benefits to which she is entitled, including additional support with Council Tax.

The future

In 2020/21 we advised local people on the impact of the Covid-19 pandemic. This led to a change in client numbers and the types of issues presented. This year in 2021/22 we saw client numbers return to pre-pandemic figures, but clients’ problems are now more complex and take longer to resolve. 2021/22 saw the cost of living start to increase and we expect this to continue to impact on our clients and the need for advice well into 2022/23.

Our Vision is to Meet Client Needs – Now and in the Future. We will do so with three objectives.

1. Meet client access needs

2. Actively reach out to those who need adapted support

3. Meet client advice needs

For further information on what we do and the difference we make see our website – www.citizensadviceeastherts.org.uk

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East Herts Citizens Advice Service Trustees’ Report For the year ended 31[st] March 2022

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The Independently Examined accounts of the Service are attached to this report and full details of the financial position are contained therein together with the Examiner’s report to the Trustees. The Trustees have considered the level of operating costs and the cash flow. Core funding from East Herts Council has been received for 2021/22, and subsequently for 2022/23. The Trustees are satisfied that the Service’s overall funding is such that it will be able to meet its obligations as they fall due in the ordinary course of business and accordingly the accounts have been drawn up on a going concern basis.

The accounts for 2017 showed for the first time an actuarial valuation of our share of the Herts County Council Local Government Pension Scheme deficit. This was a result of changes in accounting standards at the time, and the relationship with the Trustees of the HCC Pension Scheme had remained unchanged from 2008 when active membership of the pension scheme ceased and an annual contribution of £2,500 was agreed.

During 2020/21 changes in legislation provided that where active membership had ceased it was then a requirement to obtain a ‘cessation valuation’ of the scheme, with a view to reaching settlement over an agreed period, and the scheme effectively cease. The Trustees instructed a professional cessation valuation, the Report revealing a deficit of £123,000, of which £3,000 was settled in the 2021/22 year. A proposal of £1,000 per calendar month to clear has been offered whilst options are explored. The expectation is that the liability will be settled over a suitable, agreed period so as not to put a strain on the financial position.

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Donations and grants that are provided for specific purposes are treated as Restricted Funds. All other reserves are held in general funds. At the balance sheet date, of those funds £51,525 (2020/21 £44,000) had been allocated to specific projects which are now ongoing and are designated as such in these financial statements. The board has set a prudent and realistic budget for 2022/23 maintaining adequate reserves for the operation of the Service. The Trustees set the level of reserves having regard to the committed forward spend of the organisation, with a contingency to allow for the orderly management of the organisation should it be faced with any adverse and unexpected event, keeping in mind also a minimum level of free reserves at a minimum of six months ongoing costs. The 2020/21 year experienced such an event of course with the effect of the Covid-19 pandemic, and whilst it was expected that the level of general reserves would gradually decline the support received to help combat such a difficult period was very pleasing and very welcomed but can never of course be certain. As a result, the objective above is, and continues to be, achieved. The Trustees confirm that risks continue to be reviewed on an ongoing basis and systems and procedures are brought into place in order to manage those risks.

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The Trustee board oversees the information security of all personal information of our clients, staff, funders and strategic partners that is processed. Citizens Advice East Herts holds 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, and is maintained to a level which is compliant with the requirements of the UK General Data Protection Regulation and Data Protection Act 2018.

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Trustees are elected at the Annual General Meeting or are nominated by any associated member organisations or co-opted by the Committee members. The persons entitled to vote at the AGM in order to elect the Trustees are the Members of the association (up to 40). The induction and training of new Trustees is undertaken within the Service, as well as through the attendance at courses provided by national Citizens Advice.

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East Herts Citizens Advice Service Trustees’ Report For the year ended 31[st] March 2022

The members of the charity are entitled to appoint the Trustees, who are required to retire at the fourth annual general meeting following the date they were last admitted as a member but may be readmitted.

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A resolution will be proposed at the Annual General Meeting that Price Bailey LLP be appointed Independent Examiners to the charity for the ensuing year.

This report has been prepared in accordance with the special provisions relating to small companies subject to the small companies’ regime within Part 15 of the Companies Act 2006 and therefore does not include a Strategic Report.

By order of the Trustees

20[th] December 2022 J Dowson Company secretary

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East Herts Citizens Advice Service Independent Examiner’s Report For the year ended 31st March 2022

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I report to the Charity Trustees on my examination of the accounts of the company for the year ended 31 March 2022 which are set out on pages 10 to 23.

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As the Charity Trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the account of the company 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 your company’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

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Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts 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

4. the accounts have not been prepared in accordance with the methods 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 (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Michael Cooper-Davis FCCA ACA For and on behalf of Price Bailey LLP Chartered Accountants

Date: 31 January 2023

…………………… Causeway House 1 Dane Street Bishops Stortford Herts, CM23 3BT

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East Herts Citizens Advice Service Statement of Financial Activities For the year ended 31[st] March 2022

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(Incorporating income and expenditure account)

Income: Note Donations and legacies Donations 2 Grants 3 Income from other activities Trading income Miscellaneous income Investment Income 4 Income from charitable activities 5 Total Income Expenditure: Advice and Information Expenditure on charitable activities 6 Total Expenditure Net Income/ (Expenditure) Transfers between funds Net Income/(Expenditure) before other gains and losses Actuarial surplus/(loss) on defined benefit pension scheme 13 Net movement in funds Reconciliation of funds Total Funds brought forward Total Funds carried forward	2021/2022 Unrestricted Restricted Total General Designated Funds £ £ £ £ 11,092 - 6,630 17,722 151,730 - 1,500 153,230 162,822 - 8,130 170,952 - - - - - - - - - - - - 1,768 - - 1,768 21,460 - 284,385 305,845 186,050 - 292,515 478,565 198,955 - 282,284 481,239 198,955 - 282,284 481,239 198,955 - 282,284 481,239 (12,905) - 10,231 (2,674) (7,525) 7,525 - -	2020/2021 Total Funds £ 25,199 208,277
		233,476
		- -
		-
		2,503 263,720
		499,699
		444,791
		444,791
		444,791
		54,908 -
	(20,430) 7,525 10,231 (2,674) - - - -	54,908 14,000
	(20,430) 7,525 10,231 (2,674) 142,191 44,000 13,742 199,933 121,761 51,525 23,973 197,259	68,908 131,025
		199,933

All amounts relate to continuing activities of the company.

The Statement of Financial Activities includes all gains and losses in the year. The notes to the financial statements are shown on pages 13 to 23.

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Easl Herts CÉbzwts Advice Semce Balance Sheet As at 31° ma￿1) 2022 Balance Sheet Company Number 3982216 2022 2021 Flxed Assets Tanglble assets io Current Assets Debtors Cash at bank and In hand li 2,676 381 754 8,258 410 699 384.430 418.957 Llabillties Credltors - amounts falllng due wlthln one year 12 67,171 96,024 Net cunynt assets 317,259 322.933 Defined Benefit Penslon Llablllty 13 120,000 123.000 Total net assets 197,259 199,933 The Funds of the charlty Restrbcted Income funds 14 23,973 13,742 Unrestr•rted lunds Designated funds General funds 15 15 51,525 121 761 M.000 142 191 rotal Unrestrfcted 173,286 186.191 Trtal Funds 16 197.259 199.933 The Olrectots tOWtsKder that the compwby F5 enti￿ to exeMrkn"￿ frorn rtqulvement to have an auof£ under the prov￿10￿5 of settA￿ 477 of the Cornwies Art 2tx)6 ACVI arKI ha¥e not ￿[red the company to obtsln an audlt For the year in question in accordarKe wlth section 476 ot the Art. The Drrettors ￿￿O￿ledge re5pon5ibillty lor eThsurirvJ thèt the company keeps accouniThJ records whth thfflply with seciknn 386 of the kt ntt lor preparlng financial statements which gl¥e a tnje aThJ falr viv of the slate ol affair5 Of the company as at 31 March 2022 and ol it5 i[￿OMe afid expeodlture and aP￿t￿t￿n of re5wrces IDr the yeaT ended accordance wlth the requirernents of secton$ 394 arK1 395 or the Prt and whKh othe1w￿e t£mply with the requitennts of the Comp8ns kt 21106 relèung to th fironcial statsrrents so Far as ￿P￿￿0b￿ to the company. The flnancfjal 51atemeits have prepared in accovdance with thE k¥DVIsi(￿ appItAb￿ to CDm￿n￿5 subjett to thE 5rnall cofflpans regime 4rO In aIrDrda￿e ¥Y￿h Re[￿n9 Stwdord. Approved by the Trustees on 2￿ December 2022 and slgned and authorise(J for Issue on thelr behalf by: G J Cansld( J Dowson The notes on pages to 23 for part of these financlal statements. 11

East Herts Citizens Advice Service Statement of Cash Flows For the year ended 31[st] March 2022

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Notes Cash Flows from Operating activities: Net cash provided by operating activities 17 Cash Flows from investing activities: Interest receivable Net Cash provided by investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the end of the reporting period	2021/22 2020/21 £ £ (29,682) 86,257
	737 1,503
	737 1,503
	(28,945) 87,760
	410,699 322,939 (28,945) 87,760
	381,754 410,699

The notes on pages 13 to 23 form part of these financial statements.

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

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The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

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The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) effective 1 January 2019 – Charities SORP (FRS102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.

East Herts Citizens’ Advice Service meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The presentation currency of the financial statements is the Pound Sterling (£), and rounding to the nearest £.

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The charity is a company limited by guarantee, incorporated and registered in the UK, and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member (16) – (2021 – 19) of the charity.

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The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern and relies on annual grants from East Herts District Council and others, and that it shall receive sufficient funding to continue operating at least throughout 2023. The effect of Covid-19 caused a major consideration but the level of required stability and income that the Trustees are already aware of will be in place for 2023, along with its reserves, and its ability to reduce costs should the need arise. Reductions in costs already seen demonstrate this.

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Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity, which the trustees have decided, at their discretion, to set aside to use for a specific purpose. Restricted funds are for work on specific projects being undertaken by the charity. Restricted funds are charged a proportion of management time and organisational costs.

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

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Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Where income has related expenditure (as with contract income), the income and related expenditure are reported gross in the Statement of Financial Activities.

Donations, grants and gifts are recognised when receivable. In the event that a donation is subject to fulfilling performance conditions before the charity is entitled to the funds, the income is deferred and not recognised until it is probable that those conditions will be fulfilled in the reporting period.

Income received in advance relating to the following year is deferred until the

criteria for income recognition are met.

Interest on deposit funds held is included when receivable and the amount can be measured reliably by the charity, which is normally upon notification of the interest paid by the financial institution concerned.

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Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of the economic benefit from the use of the item is probable and that economic benefit can be measured reliably.

Donated professional services and facilities are included in income at the estimated value of the gift to the charity when received, based on the amount the charity would have been prepared to pay for these services or facilities had it been required to purchase them, with a corresponding entry in the appropriate expenditure heading for the same amount.

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Expenditure is recognised once there is a legal or constructive obligation to make a payment, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis.

Support costs comprise those costs which are incurred directly in support of expenditure on advice and guidance and includes governance, finance, IT and HR. Governance costs are those costs incurred in connection with the compliance with constitutional and statutory requirements of the charity. Support costs are allocated to projects on a time basis.

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The value of services provided by volunteers is not incorporated into these financial statements.

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

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All fixed assets are capitalised at their historical purchase cost and depreciated on a straight line basis over 3 years.

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Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

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Cash at bank and cash in hand included cash and short-term deposits with a maturity of three months or less.

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Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that it is anticipated will be paid to settle the debt or at the amount received as advanced payments for the goods or services.

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The charity previously participated in the Hertfordshire County Council Pension Fund which is a funded scheme and the assets are held separately from those of the charity. The value of the charity’s share of the assets and liabilities has been calculated by the Fund’s actuaries and the methodology is set out in note 13. Full actuarial valuations have in the past been obtained triennially to be updated at each balance sheet date.

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The company is considered to pass the tests set out in paragraph 1 schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

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Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are considered to be reasonable.

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The Charity has only financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

transaction value and subsequently measured at their settlement value. Fixed assets are valued at cost and investments at fair value which is their market value.

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General Donations Value of gifts in kind and donated services	2021/2022 £ 13,468 4,254 17,722	2020/2021 £ 14,369 10,830
		25,199

Donations of £6,630 in 2021/22 were restricted (2020/21 £0).

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East Herts Council Uttlesford District Council Buntingford Town Council Ware Town Council Hertford Town Council Stanstead Abbotts Parish Council Stansted St. Margarets Parish Council Widford Parish Council Broxted Parish Council Sawbridgeworth Town Council Hatfield Heath Parish Council Cottered Parish Council Elsenham Parish Council Benington Parish Council Thorley Parish Council Buckland & Chipping Parish Council Bayford Parish Council Brent Pelham Parish Council Hertford Heath Parish Council Hormead Parish Council Little Berkhamsted Parish Council	2021/2022 £ 132,590 11,500 4,590 500 1,200 500 500 100 100 500 100 50 100 50 100 50 100 200 200 100 100 153,230	2020/2021 £ 142,590 11,500 3,768 - - 500 - 100 500 500 100 50 - - 100 50 - - - - -
		159,758

The income from grants was £153,230 (2020/21: £159,758) to which must be added specific Covid 19 Grants of £48,519) of which £151,730 (2020/21: £159,758) was unrestricted and £1,500 (2020/21: £0) was restricted. The charity received no grants from central government or any other assistance. The core sum received from the local authority was £132,590 (2020/21 - £142,590) against which there are no unfulfilled conditions.

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Rental income Bank Interest	2021/2022 £ 1,030 738 1,768	2020/2021 £ 1,000 1,503
		2,503

All investment income in both the current and previous years relates to unrestricted funds.

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East Herts Citizens Advice Service Notes to the Financial Statements

As at 31[st] March 2022

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Restricted Funds Herts Community Foundation Friends of EHCAS (Training Advisers) East Herts Council - Rural Ware Charities - General Advice - Specialist Advice The National Lottery Awards for All - Debt - Training Advisers The National Lottery Citizens Advice (UC-Help to Claim) Citizens Advice (UC-Best Practice) Citizens Advice – BEIS MAPS Henry Smith Foundation (Mental Health) East Herts Council (Homeless Prevention) Postcode Community Trust Herts County Council Locality Grants Herts County Council (Defra) Herts County Council (Crisis Intervention) Herts County Council (Scam awareness) Herts County Council (Winter Grants) Ann Rylands Unrestricted Funds General Fundraising Herts County Council Locality Grant Herts County Council (Household Support Fund) Arnold Clerk	2021/2022 £ 24,801 2,000 2,709 8,414 9,520 - - 9,940 45,988 39,979 6,666 16,536 32,500 28,602 9,630 - - 41,100 - 5,000 1,000 7,160 5,300 8,000 1,000 305,845	2020/2021 £ 19,754 - - 8,414 - 9,952 9,940 - 46,474 39,648 3,995 17,772 15,950 9,534 - 1,500 10,000 27,000 7,000 - - 36,787 - - -
		263,720

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

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	Direct Costs	Support Costs	Total Costs
		(note 7)
	£	£	£
2021/2022
Advice and Information	389,599	91,640	481,239
2020/2021
Advice and Information	335,477	109,314	444,791

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	Basis of	Management	IT	Finance/ HR	Governance	Total
	Apportionment
		£	£	£	£	£
2021/2022
Advice and Information	Direct	36,704	22,878	24,387	7,671	91,640
2020/2021
Advice and Information	Direct	35,634	41,547	23,793	8,340	109,314

Governance costs comprise examination fees £2,574 (2020/2021: £3,600); professional fees £3,480 (2020/2021: £3,540) and Board Secretariat £1,617 (2020/21 1,200).

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Wages and Salaries Social Security Costs Pension Costs	2021/2022 £ 360,728 23,910 11,039 395,677	2020/2021 £ 291,411 18,435 10,720
		320,566

The charity trustees were not paid in the year (2020/2021: nil), neither were they reimbursed expenses during the year (2020/2021: nil).

The average monthly head count was 19 (2020/2021: 18) and analysis of the staff employees during the year was:

Advice and Information Support Services Total	2021/2022 Actual Number 13 6 19	2020/2021 Actual Number 11 7
		18

There are no employees whose total employee benefits, including pension contributions, total over £60,000.

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

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2021/2022 £ Net Incoming Resources is stated after charging: Depreciation - Independent examination fees 1,674 Operating lease rentals 12,058 ���������������������� IT £ Cost or Revaluation At start of year 59,995 Additions - At end of year 59,995 Depreciation At start of year 59,995 Charge for year - At end of year 59,995 Net book value at the end of the year - Net book value at the start of the year - ���������� 2021/2022 £ Sundry Debtors 213 Prepayments 2,463 2,676 ������������������������������������������� 2021/2022 £ Other Creditors 10,310 Accruals 5,166 Deferred Income 51,695 67,171 Deferred income reconciliation: £ Balance brought forward 88,618 Amount released to the Statement of Financial Activities (88,618) Amount deferred in the year 51,695 Balance carried forward 51,695

2020/2021 £ - 3,600 21,502 Total £ 59,995 - 59,995 59,995 - 59,995 - - 2020/2021 £ 6,544 1,714 8,258 2020/2021 £ - 7,406 88,618 96,024 £ 55,273 (55,273) 88,618 88,618

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

Deferred income represents funds advanced for projects undertaken in the following year.

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The charity observes its obligations under auto-enrolment, and some employees of the charity are entitled to join a defined contribution “money purchase” scheme. The charity’s contributions are restricted to a maximum of 6% of the employee’s gross salary. The amount recognised in income and expenditure as an expense in relation to defined contribution plans is £11,039 (2021-£10,720). The amount outstanding at the year was £Nil.

EHCAS participated in a defined benefit pension scheme operated by Hertfordshire County Council until 31 December 2008. There are no active members of the scheme and the Trustees had agreed with the Trustees of the pension scheme that the charity may continue to participate in the scheme, making payments of £2,500 per annum. EHCAS, being a ceased employer within the fund with an outstanding deficit, had been required to value the deficit on a Gilts (cessation) basis, a full review and actuarial valuation being completed triennially. The basis used for more recent valuations however was Gilts with cessation mortality. Cessation mortality assumes a more prudent life expectancy - people will be expected to live longer, and pensions expected to be paid for longer, therefore a slightly increased liability. Due to a change in legislation a cessation valuation was undertaken with a view to crystalising the liability and agreeing its ultimate settlement. Due to the prudent approach taken previously, the Trustees did not expect a significant shift in the value previously reported, which proved to be the case. During the year to 31[st] March 2021 the liability was valued as a crystallised sum at £123,000, since when repayments totalling £3,000 have been made. The resultant liability at 31[st] March 2022 of £120,000 is shown in these Accounts.

Given that this is now an absolute liability, no details of the underlying assets and liabilities need to be disclosed here. There will be no fund specifically held for clearing this liability and it is therefore allocated within unrestricted reserves.

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		2021/2022	2021/2022
	As at 1 April 2021	Income	Expenditure	Transfers	As at 31 March 2022
	£	£	£	£	£
Benefits	2,184	171,220	149,981	-	23,423
Homeless	7,803	45,139	52,942	-	-
Mental Health	-	32,500	32,500	-	-
Other	3,755	43,656	46,861	-	550
Total	13,742	292,515	282,284	-	23,973
		2020/2021
	As at 1 April 2020	Income	Expenditure	Transfers	As at 31 March 2021
	£	£	£	£	£
Benefits	379	131,474	129,669	-	2,184
Homeless	1,426	9,534	9,631	-	1,329
Mental Health	9,834	15,950	25,784	-	-
Other	576	69,975	60,322	-	10,229
Total	12,215	226,933	225,406	-	13,742

The nature of these funds is as given below;

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

Benefits – advice in connection with benefits available to those in difficulty; example Universal Credit.

Homeless – debt, budgeting and benefits advice to people at risk of homelessness. Mental Health – advice for people with mental health issues living with debt, in crisis or facing exceptional pressures.

Other – other issues such as debt, credit issues, and scams awareness.

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Designated Funds Fixed Assets Other Assets Total Designated Funds General Fund Total Unrestricted Funds	2021/2022 As at 1 April 2021 Income Expenditure Tfrs/Move ments As at 31 March 2022 £ £ £ £ - - - - - 44,000 - - 7,525 51,525
	44,000 - - 7,525 51,525
	142,191 186,050 198,955 (7,525) 121,761
	186,191 186,050 198,955 - 173,286

Designated Funds Fixed Assets Other Assets Total Designated Funds General Fund Total Unrestricted Funds	2020/2021 As at 1 April 2020 Income Expenditure Tfrs/Move ments As at 31 March 2021 £ £ £ £ £ - - - - - - - - 44,000 44,000
	- - - 44,000 44,000
	118,810 184,957 117,576 (44,000) 142,191
	118,810 184,957 117,576 - 186,191

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Tangible Fixed Assets Current Assets Creditors falling due in less than one year Defined benefit pension liability	2021/2022 General Fund Designated Funds Restricted Funds Total Funds £ £ £ £ - - - - 308,932 51,525 23,973 384,430 (67,171) - - (67,171) (120,000) - - (120,000)
	121,761 51,525 23,973 197,259

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

Tangible Fixed Assets Current Assets Creditors falling due in less than one year Defined benefit pension liability	2020/2021 General Fund Designated Funds Restricted Funds Total Funds £ £ £ £ - - - - 361,215 44,000 13,742 418,957 (96,024) - - (96,024) (123,000) - - (123,000)
	142,191 44,000 13,742 199,933

The designated funds are funds earmarked for specific projects to be actioned in the ensuing year. For 2022 into 2023, this relates to filling identified staffing roles to improve and expand the service. For 2021 into 2022 there was a similar objective, with the inclusion of expanding technical capability within the organisation.

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Net (expenditure)/income for the reporting period (as per the Statement of Financial Activities) Adjustments for: Interest receivable Decrease/(Increase) in debtors (Decrease)/Increase in creditors Movement in pension liability Net cash provided by / (used in) operating activities	2021/2022 £ (2,674) (737) 5,582 (28,853) (3,000) (29,682)	2020/2021 £ 68,908 (1,503) (2,702) 35,554 (14,000)
		86,257

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Cash in hand Notice deposits (less than 3 months) Total cash and cash equivalents	2021/2022 £ 46 381,708 381,754	2020/2021 £ 46 410,653
		410,699

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East Herts Citizens Advice Service Notes to the Financial Statements As at 31[st] March 2022

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				2021/2022		2020/2021	2020/2021
				Land &	Other	Land &	Other
				Buildings		Buildings
				£	£	£	£
0	to	1	year	6,180	-	8,500	-

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During the year, £3,354 (2020/2021: £3,480) was the deemed market value of services provided without charge by Tees Solicitors for legal work relating to general professional advice. James Dowson, a director of the company, is a partner of Tees. There are no other related parties to note (2020/2021: none).

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