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← East Herts Citizens Advice Service

2025-03-31-accounts

A vital safety net for anyone in East Herts who needs free, independent, impartial advice.

Annual Report 2024-2025

A Message From Our Chief Executive Officer, Maxine Bromyard

It is a privilege to lead our fantastic organisation and I have enjoyed a busy year of funding applications, getting out and about in East Herts, organising the expansion and remodelling of our Contact Centres and introducing a new volunteer training model which is going from strength to strength.

You’ll see from this report the incredible impact we make in East Hertfordshire, and this is all down to our amazing team of staff and volunteers who regularly go above and beyond what might be expected in their passion to support our clients.

This year has come with many challenges, particularly around funding, and we started the year with a recruitment freeze, voluntary reductions in staff hours and closing our service on a Friday. We have been overwhelmed with the generosity of the local community in coming together to support us – through our Crowdfunders, with additional funding to support our restructure work, grants from our Town and Parish Councils and County Councillor locality budgets and individual donors. This enabled us to avoid reducing our service hours any further, maintain our Contact Centres with expansion planned for 2025/26, and to make plans to secure our long-term sustainability.

Thank you to everyone who supports us, and to our extraordinary team of volunteers, staff and trustees for your passion and commitment to improving the lives of East Hertfordshire residents.

citizensadviceeastherts.org.uk

Annual Report 2024-2025

Key Achievements

With funding support from Hertford Town Council, Bishop’s Stortford Town Council, the Brazier Trust and Ware Charities , we were able to complete a review of our service delivery, from the viewpoint of the client, to plan and implement a service restructure and to explore options for collaboration and merger with other Hertfordshire Citizens Advice offices.

As a result we:

citizensadviceeastherts.org.uk

Annual Report 2024-2025

New Endeavours

• After a successful pilot last year, we extended our working partnership with Bishop’s Stortford Food Bank , obtaining an award from Herts Community Foundation to fund our adviser one day a week at the Food Bank. In 2024/25, together we helped 83 Food Bank clients by phone (48%) and in person (52%) with debt, benefits and housing issues, achieving financial gains of £157,000 . We were very proud to achieve our joint aims of reducing Food Bank dependence and improving people’s lives.

Challenges

citizensadviceeastherts.org.uk

Annual Report 2024-2025

Who we are and how we help ~~@a~~ Free advice for Advocacy - 20 staff, 5 locations 1/4 East Herts everyone – on Research & 48 volunteers, clients from everything Campaigns 11 trustees most deprived wards ~~PT TTa ewT_ ore aa~~ Face to face Advice by Advice by Advice by Casework advice phone email webchat ~~ee~~ citizensadviceeastherts.org.uk

Annual Report 2024-2025

citizensadviceeastherts.org.uk Annual Report 2024-2025

How we have helped our clients

30% of clients helped by email or webchat

64% of clients helped by phone

2024/25 Top Issues

Welfare Benefits 31% (up 3% on last year) - of which Universal Credit was 7% Housing 13% (down 1% on last year)

Debt and financial capability 13% (up 1% on last year) Employment 7% (up 1% on last year) Legal 6% (same as last year)

3% of clients helped face to face

57% of our debt clients have a disability or long-term health condition (of these, 31% have a mental health issue)

64% of our housing clients (where information recorded) were single and of these, 37% had dependent children

Family 6% (down 1% on last year)

citizensadviceeastherts.org.uk

Annual Report 2024-2025

Our value to society 2024/25

For every £1 invested in Citizens Advice East Herts we generate at least:

==> picture [766 x 151] intentionally omitted <==

----- Start of picture text -----
£5.12 £31.28 £16.55
in savings to in wider in financial
local and
economic and value to the
national
social people we
government and
benefits help (specific
public services (public value) outcomes to
(fiscal benefits)
individuals
Total: £2,557,932 Total: £15,629,578 Total: £8,271,514
----- End of picture text -----

citizensadviceeastherts.org.uk

Annual Report 2024-2025

Savings and Value to the Public Purse

£168,791 saved by local government through reducing homelessness

£18,910 saved by local government through reducing Council Tax arrears

£389,196 saved by the NHS through reducing use of mental health and GP services, and keeping people in work

£468,368 saved by local housing providers by preventing evictions

£11,078,213 in public value improving clients’ wellbeing, family relationships and positive functioning

Maximising the income for those we help prevents more costly intervention.

This helps reduce financial difficulty, promotes inclusion and benefits the economy.

These figures are based on an approved Treasury model using the latest evidence and data from across the Citizens Advice network applied to our local service outcomes. The calculation is conservative and represents a minimum return on investment in our service. For more information, see https://www.citizensadvice.org.uk/about-us/information/all-our-impact/

citizensadviceeastherts.org.uk

Annual Report 2024-2025

Client Quotes

“I am very grateful for Citizens Advice help. It is very reassuring that when major problems in life crop up, there is an organisation which has people with very good knowledge who can help me to get things sorted. Citizens Advice is invaluable and has been a great help to me over the years.”

“I cannot thank the adviser enough - she is an absolute professional with all I've needed help with - I can't say where I'd be without her input. Thank you is not a big enough word to express my heartfelt gratitude.”

Seven in ten clients told us their problem was solved following our advice. Three in four clients said they could not have solved their problem without us.

citizensadviceeastherts.org.uk

Annual Report 2024-2025

Donors and Supporters

We are very fortunate to receive funding from several sources:

We are grateful to everyone who supports our work with financial and in-kind contributions and want to thank you all for enabling us to provide our free, confidential and impartial advice service to everyone who needs it in East Herts. Thank you to everyone who gave to us this year. A few of our donors have told us why they support our work…. citizens

We are grateful to everyone who supports our work with financial Mayor of Hertford 2024-25, Cllr Rachel Carter , chose us as one and in-kind contributions and want to thank you all for enabling us of her charities for the year 2024/25 - she said: to provide our free, confidential and impartial advice service to “My father was a volunteer for many years, and I know what an essential service it is. The support and advice it provides free of charge to all citizens on debt, benefits and all manner of other issues is invaluable. Thank you to everyone who gave to us this year. A few of our “Its funding has recently been cut as councils come under financial donors have told us why they support our work…. pressure and it may have to reduce its hours. So, it was a no brainer, really, to choose this charity, which does so much for Hertford citizens.” ae citizensadviceeastherts.org.uk Annual Report 2024-2025

Our Donors & Supporters – Thank You!

Bishop’s Stortford Food Bank – partner – quote from Bill MacDonald (previous chair)

“For some time, we’ve been concerned that simply giving food is not enough, that more needed to be done to help people deal with the issues that have contributed to their food poverty in the first place.

“For that reason, we’ve been happy to enter into a partnership with East Herts Citizens Advice to provide an adviser at the food bank for our clients.

“Part-funded by Hertfordshire Community Foundation, the adviser is at the food bank every Thursday to offer free, confidential, face-to-face and telephone advice on issues such as debt, benefits, housing and more to help move people on from their difficult situations.

“Partnerships like this can really make a difference for people in difficult circumstances.”

Annual Report 2024-2025

citizensadviceeastherts.org.uk

Our Donors & Supporters – Thank You!

Cllr Richard Townsend Cllr Sarah Hopewell East Herts District Council East Herts District Council “The expertise and experience of the Citizens Advice team are a daily “Citizens Advice “life-saver” and in my own attendance at the venues I am provides such an constantly astounded at the essential service.” response, support and dedication to organise, guide and direct people often at their wits end, fearful and in desperate need.” citizensadviceeastherts.org.uk ~~@ @ @~~ Annual Report 2024-2025

Our Donors & Supporters – Thank You!

Annual Report 2024-2025

citizensadviceeastherts.org.uk

Our Donors & Supporters – Thank You!

citizens citizensadviceeastherts.org.uk/support-us/ Annual Report 2024-2025 ~~bo~~

Donors & Supporters

Thanks to our generous County, District, Parish and Town Councils listed below who have supported Citizens Advice East Herts in 2024/25. As a local charity, it is fantastic to have your support. We hope our work makes your communities stronger and more resilient.

citizensadviceeastherts.org.uk/support-us/

Annual Report 2024-2025

Donors & Supporters

We have been fortunate to receive donations both for our core work and projects from the following supporters:

citizensadviceeastherts.org.uk/support-us/

Annual Report 2024-2025

Donors & Supporters

We would also like to thank the following businesses for their pro-bono work for us.

citizensadviceeastherts.org.uk/support-us/

Annual Report 2024-2025

Citizens Advice East Herts is an independent, trusted and well-known local charity, and a member of the national Citizens Advice Network.

We provide a free, independent and impartial advice and information service for anyone who needs it. East Hertfordshire is a large semi-rural district, and ensuring all residents can access quality advice is one of our top priorities.

Whatever the problem, no matter how big or small, we are here to help you find a way forward.

citizensadviceeastherts.org.uk © Citizens Advice East Herts November 2025

Citizens Advice East Herts is an operating name of East Hertfordshire Citizens Advice Service.

Charity Registration Number 1083211. Company Limited by Guarantee. Registered Number 3982216 England. Authorised and Regulated by the Financial Conduct Authority FRN: 617594.

Registered office: The Manor House, High Street, Buntingford SG9 9AB

East Herts Citizens Advice Service (A charitable company Ilmlted by guarantee) REPORT OF THE TRUSTEE BOARD FOR THE YEAR ENDED 31 MARCH 2025 Registered Charity No.. 1083211 Company No: 3982216 UNAUDITED *AE69TP31' 2811112025 COMPANIES HOUSE A03

1S6

citizens advice East Herts Contents of the Financial Statements st for the year ended 31 March 2025 Page Administration Trustees, Report 3to8 Independenl Examinerfs Report Statement of Financial Acts"vities 10 Balance Sheet 11 Statement of Cash Flows 13 Notes to the Financial Statements 14to22

citizens advice East Herts Trustoes and Directors for the year ended 31." March 202*J Tony Murphy James Dowson Vacant Nicola Anderson Gary Cansick Natalie Edwards Barry Hunt Christine Gillham Jane Sartin Ballu Sesay Richard Smith". Rachael Wllliarnson Chair Secretary Treasurer Appointed 261h April 2024 Resigned 6th November 2024 . Gary Cansick completed 6 y88rs as Treasurer at the November AGM and the Board agreed the position should remain vacant (while a potential merger is considered), with Gary continuing to support the Board with finance matters. Richard Smith stepped down as trustee at the November AGM, but following discussions with the Chair. agreed to be co.,opted back to the Board for •￿UpPOrt with ongoing projcotp including thc mcrgcr didcu0￿1ond. Thia propoal wa %4ypruved by Ili¥ 8ui41d Éil Ilie riieelirig uri Novernber 25th 2024. Registered Offico: The Manor House High Street Buntingford Hertfordshire SG9 9AB Bankers: Barclays Bank PIC 10 North Street Bishop's Stortford Hertfordshire CM23 2LH Independent Examlner8: Montague Accounts Poachers Cottage Brewers Lane Badsey Evesham WR117EU

citizens advice East Horts Trustees, Report The Trustees are pleased to submit their annual report and financial statements for the year ended 31 March 2025 for the East Herts Citizens Advice Service, referred to in these statements as Citizens Advice East Herts. The Directors act as Trustees for Citizens Advice East Herts, and are ￿ferred to as such throughout this report. Legal and adrninistrative infomation set out on page 2 forms a part of this report. The financial statements compty with current statutory requirements, the Mernorandum and Articles of Association and the Statement of Recommended PraCts.￿ - Accounting and Reporting for Charities (effective 1st January 2019). 1. Objects and policy The objects of the SeNice are to ensure that individuals do not suffer through a lack of knowledge.. of their rights and responsibilities., or of the Servi￿ available to them: or through an inability to express their needs effectively,. and. equally, tn e.xerc.ise a responsible influence on the development of social policies and services, both locally in each of its outiets, 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 Sep4ice'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. 2. Oryanlsatlon 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 Su￿committees. Finance, Risk and Staffing and Personnel. Sub<ommittee 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. 3. How our actlvltles dellver publlc benefrt Our main activities and who we try to help are described below. All our charitsble 8Ctlvilies focus on providing the advice that people in our local communty need for the problems they face and to improve Ihe 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, nalionality, 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. 4. Revlew of actlvltles and developments About us Citizens Advice East Herts provides free. confidential, non-judgemental and impartial advicc. 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 transport links across the region, and partial digital connectivity with some areas not covered. so 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, 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. No other organisatr'on provides the wide-ranging. detailed and extemally accredited advice that we offer.

citizens advice People need different types of advi￿ depending on their circumstances. Some are in financial distress,. others have experienced personal difficullies. Many clients have mentsl health issues or leaming di￿￿ bilitics and are often in crisis aituation4> With complcx problcm44 that necd in depth upport. We are currently staffed by 19 part-time and one full time paid employee (2023124. 18 part-time and one full ts'me paid employee) and 48 volunteers excluding trustees (2023124, 52 volunteers). Our volunteers are the backbone of our organisation, giving us in the region of 18.550 houts of their time (2023124. 14,600 hours) in the last year. They includc young people loolcing 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 diversty and offcr training and support to Wc havc a =trong track record of working in partnerehip and wc arc a key partncr on 'Eaot Hcrts frontline, _ 8n online reforral tool to help enèure that revoidcnt get timely acccas to the right levcl of a￿oi￿tancC and aUPPOrt, do not need to repeat porsonal detailed and arc nOt10￿t within a P￿¥1gnp0￿tlng sy etem. In March 4025 thcrc wore 273 published services in East Herts, an increase of 670/0 on 2023-24. During 2024-25, we made 680 referrals to partners. down from 1003 in 2023-24. The decrease was in reduced referrals to Bishop's Stortford Food Bank, as we worked in partnership over the year, with an adviser at the Food Bank to support clients and reduce dependence on food vouchers. Food Banks remained the most popular destinations along with fuel support, law clinics and Christians trt Povcrty we reduccd our dcbt advicc capacity due to funding rc￿trictl0nS). We received around 360 inward Iigain4• referrals, up 40'/o from 2023-24, with the main sources being social prescribers (36Yo of the total), Age UK, Healthy Hub. and referrals to our Herts-wide carers project, funded by Carers in I lertfordshire. Why wo're n•eded Although East Herts is a relats'vely 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 likeFy to earn signifirAntly less than the average East Herts resident, less likely to be in employment, more likely to be disabled or have a long-tenn health problem, and less likely to own their own home. Almost a quarter of our clients who live in East Herts come from thc 5 m031 dcprived Ea3t l.lerts wards {a similar figure to &0&31. 41 and some are disadvantaged by their rural location with poor transport links and less energyfficient homes (East Herts is the most rural of all Herts districts). Thc Covid ￿howCd just how vulncrable any of con be to suddcn lifc changc4. 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 options for addressing their issues. Our advice on any subject can improve people's health, make a difference to their finances and make them more resilient. We aim to enable our clients to find a way fO￿ard by tailoring the advice we give to their individual needs. In addition lo our goncfalivt advico %>ervice, we run projcctw•, whore fundcd by partncrU. Our JpccIaSi￿l PTOjCCt 8rcas in 2024125 have included debt advi￿. hornelessness prevention, crisis intervention, cost of living support, disability benefits. housing casework, home visiting, rural outreach and Herffordshire-wide support for unpaid carers, Last year we helped 5,892 people (slightly up from 5.799 in 2023124). on a range of issues including benefits. debt. housing, employmènt and relationships, offering many multipl• appointments as w6 worked holists'cally with thom to improve their lives. Our advice available to everyone, but significant numbers of clients come to us because they arc vulnorable. facing hard hip and unablc to move forward without help. We take our advice service direct to the community with weekly Contact Centres in Hertford. Bishop's Stortford. Ware and Buntinglord. Wc continucd our rural cngagomcnt projoct. running advicc in Villago Hall￿ ond dclivcring financial incluv4•ion workshops, and have obtained funding to continuc thir work in ?0?51?6. Thc work=hop= tacl<lcd lack of knowledge and confidence, financial hardship and digital exclusion, and aimed to reach those at risk of being excluded from involvomcnt in Jocicty, including oldcr pcople and aocially isolated ￿sIdents. particularly in rural areas with poor transport.

cit12ens advice East Herts Research and campaigns In addition to our advice services, we raise awareness of issues affecting our communities through our research and campaigns. Although we had reduced capacity for research work in 2024125, we produced local research papers including: Advice Needs Analysis 2024 Digital Exclusion Survey Cost of Living Dashboard for East Herts (data updated quarterly) We also worked with the Herts & Beds Cluster Group on digital inclusion, benefits appeals and housing. and supported National Citizens Advice on several national campaigns including cost of living, consumer rights. scams awareness, winter fuel support and changes to disability benefits. We met with Josh Oean MP. shortly after his election and we worked together with him on a campaign to ra•se awareness of entitlement to Pension Credit. We also joined with Citizens Advice North Herts in discussions with Chris Hinchliffe MP, presenting Issue trends across his ￿nStItUencY which is covered by both offices. We shared our concems with both MPS about the proposed changes to benefits and an expected increase in child poverty. We have started work on a housing research project, looking at comrnon themes which are disrepair and mould. ants'social behaviour and lack of suitable flooring when tenants move into new properties. We will report on this work during 2025126. The dlfference w• makè 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 irnpact. Using thi5 model, we calculate that in 2024125 in East Herts we generated: £15.6 million in public value (2023124 £14.8 million) i.e. improved participation in society and productivity for the people we help, as well as our volunteers. That's £31.28 for every £1 invested12023124 £32.82) £8.3 million in financial outcomes following advice (2023124 £6.3 million) through writing off debts, issuing food vouchers, taking up benefits or compensation for consumer problems. That's £16.55 for every £1 invested {2023124 £13.97 for every £1 invested) £11.1 million in wider economic and social benefits through improvements to wellbeing and family relationships (2023124 £10.5 million) Client surveys during 24125 indicated that 600/0 of clients reported mental health improvements. and 40% physical health improvements. 7 in 10 clients told us their problem was solved following advice, and 3 in 4 said they could not have solved their problem without us. Our clients said.. "The staff were very helpful. Everything was explained with clear guidance of each step which I needed to take. "A big thank you to all colleagues from this fantsstic service who were extremely helpful, understanding and prompt in helping me" 'thanks so Much I can't thank or praise you enough. Our volunteers Each volunteer ￿elVeS training and ongoing support specific to their role. It takes approximatety 18 months to train a Generalist Adviser and once trained they stay with us, on average, for 11 years. The average initial cost of training and recruiting a volunteer is £1,400 with an ongoing annual cost of approximateW £300. Our commitment to valuing diversity and promoting equality means we can encourage individuals who might not otherwise volunteer. Using the Citizens Advi￿ Value of Volunteering calculator, the value to our service, our volunteers, the NHS and the economy is estimated at £631,011 for 2024125. This value comprises time given by volunteers, improved life sat15faction, wellbeing and mental health for volunteers, reduction in need for NHS services and products'vity gains due to volunteers, skill development.

citizen5 advice East Herts Our volunteers said: "I cnjoy thc challenge and working with like-minded people.. .1 feel l Can make a difference in an organisation that has people's wellbeing at its hearr .1 likc contn'buting to thc community, and leaming new skills." Our impact on clients ststistics are irnportant as they help us monitor our effectiveness and trends year on year, but they don't give the full picture. Every client is unique and has a story to tell, like Will {name changed) who is unable to work due to physical health issues resulting from an accident. We had helped him three years ago with debts that he had built up on credit cards while trying to manage on a low income. He was continuing to make token payments but was anxious that he would never be able to pay off the debts and that interest payments would increase. We established that he was receiving all tho benefits that hc war*4 ontitlod to, and GUPPOrted him to apply for 3 low rate water tariff and a grant from his energy supplier. Our debt adviser reviewed his case and suggested that he could apply for a Debt Relief Order. Will ogrced this would be an appropriate way forward. We delayed the application for a month so that Will would not need to pay the £90 fee, which was abolished in the Budget. The Debt Relief Order was completed and approved, and Will's £25,000 in debts will be written off after 12 months. He told us that he was very apprehensive about seeking debt advice inits'ally, but found that he was worrying needlessly as our adviser explained things clearly and wilhout jargon, and eased his worries. He thanked her for helping him move fop4vard with his life. The Iuiure Our core funding from East Herts Council has reduced by 56Vo in real terms since 2019 and our current grant of £100,000 only COvCr￿ about a quartcr of what it coste to run our four day.a.week service. At the start of 2021125, our funding Situation was critical and our reserves were running low. We reduced our costs with a recruitment freeze, volunlary slaff hour reductions, and by closing our service on a Friday. This helped our finanrial situation hiit mpant that our management team were more stretched than ever, taking on additional work and managing our limited resources. Despite the challenges, we invested significant effort into crowdfunding, grant applications. fijndraising events, and building nehvorks-efforts that helped us close the year in a stable financial position. V¥hile we are proud of our uccco￿ and dccply approciotivc of thc community'c support, the constant drive for fijnding h3s increasingly pulled focus from our core mission". supporting the residents of East Herts. Finding new sources of funding is becoming more difficult. and the strain is growing. Twstees conts'nue to focus on sustainability rather than grovrth, considering the reduced level of core fijnding that we have available and the limited opportunities to generate income in our current form. We agreed on a realistic fundraising target of £40,000 pa for the next iwo years, which will allow us to maintain OUT currenl seNice, but there 15 no scope for innovation or growth to offer more services to residents. We are therefore seeking altematives for long- tcm ￿ru￿taInabllity ond will dovolop thcse during ?0?51?6, Our Vlslon Our Vision is to Nleet Client Needs - Now and In the Future. We will achieve our vision through a single objective: We w•ll ensure thal cllents have access to the advice thal they need Thi• objectivc align￿ With thc nats'onal Citizens Advice Llving Strategy which aims to shape a society where people face far fewor problcm4, clients getting timcly acce= to thc advice they need will help to resolve their exists'ng problems and prevent new problems from arising in the future. For further information on what we do and the difference we make see our website - www.citizensadviceeastherts.or .uk

cit12ens advice East Herts 5. Financial Position 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 fundin9 from East Herts Council has been received for 2024125. and subsequently for 2025126. 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 concem 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 ￿aSed and an annual contribution of £2,500 was agreed. During 2020121 changes in legislation provided that where active membership had ceased it was then a requirement to obtain a '¢essation 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 2021122 year, with a proposal of £1,000 per calendar month to clear. This persisted throughout 2022123, but the settlement period would have proved an unacceptably long period at that rate. For 2023124. and beyond, settlement has l)een offered, and accepted, at £1,800 per calendar month which will settle the deficit over the ensuing five years. The Trustees believe this will prove to be a workable payment plan. Reserves policy and risk management Donations, grants and funds that are provided for specific purposes are treated as Restricted Funds. All other reserles are held in general funds. It was decided, in respect of the current year and the previous year, not to designate funds as has sometime5 been the case in the past, but to allow fijnds to remain flexible and be applied where most needed. The board has set a prudent and realistic budget for 2025126 which will eat into reserves, whilst still maintaining adequate reserves for the operation of the Service. Having set such an 'across the board, budget, no funds had been specifically designaied to projects this year. The Trustees set the level of reseNes 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 target of three to six months ongoing costs. The 2020121 year experienced such an event of course wrth the effect of the Covid-19 pandemic. As a result, the objeclive continues. 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. 6. Stat•ffl•nt of Internal Control The Trustee board oversees the informats'on 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 ol the UK General Data Protection Regulation and Data Protection Act 2018. 7. Recruitment and training policy for new Trust•es Trustees are elected at the Annual General Meeting or are nominated by any associated rnember organisations or co- opted by the Committee members. The persons entitled to vote at the AGfiII in order to elect the Trustees are the 141embers 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 Cits'zens Advice. The members of the charity are entitled lo 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.

citizens advice East Herts 8. Statomont of disc106ure of inforniation to Ind•pondont Examiners We, the Directors of the company who held office at the date of approval of these Financial Statements, as set out above. each confirm so far as we are aware, that.. there is no relevant audit information of which the company's Independent Examiners are unaware," and we havo takcn all tho Ot0pr￿ that we ought to have taken ap directo￿￿ in ordor to mako Ou￿r￿01VoS aware of any rclcvant audit information and to C•tablish that thc company o Indcpondont Exarnincr￿ arc awarc of that information. 9. Independent Examlners A resolution will bc prop0￿Cd at the Annual Ccncral Mecting that Montaguc Account* bc oppointcd 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 3 November 2025 J Dowson Company Secretary

citizens advice East Herts INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EAST HERTS CITIZENS ADVICE SERVICE FOR THE YEAR ENDED 31 MARCH 2025 I report to the Charity Trustees on my examination of the accounts of the company for the year ended 31 March 2025 which are set out on pages 10 to 22. ResponsibSJities and basls of report 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 requirernents of the Companies Act 2006 ("the 2006 Acr). 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 Charits'es Act 2011 (°the 2011 Acf). In carrying out my exarnination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Acl. Independent examiner's statement I confirm that l am qualified to undertake the examination because l am a fully licenced member in practice with the Association of Accounting Technicians. and l am also an affiliated member of ACIE (Association of Charitable Independent Examiners), 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.. accounting records were not kept in respect of the company as required by section 386 of the 2006 Acl; 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 lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and republic of I￿land {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 lo enable a proper understandin9 of the accounts to be reached. 3 November 2025 Date... For and on behalf of Montague Accounts Poachers Cottage Brewers Lane 8adsey Evesham, WR11 7EU

citizens advice East Herts STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025 The noles on pages 14 to 22 form part of these accounts Total Funds 2025 Total Funds 2024 Unrestricted Restricted Funds Funds Income and Endowments from: Donations and Legacies Charitable Activities Investment Income and Other 38,988 153,410 1,250 305,218 40,238 458,628 18,437 441,492 Total Income 202 929 322 783 525 712 Expenditure on: Charitable Activities 163,945 285,797 449,742 509,781 Exceptional item Total Expendfture 163 945 285 797 545 943 Net Incomel(Expenditure) for tho financlal year 38.984 36.986 75,970 {72,278} Transfers between Funds (2.239) 2.239 Net Movement In Funds 16 36,745 39.225 75,970 (72,278) Reconclliatlon of Funds: Total funds brought forward at 1 April 2024 104.835 4,143 108,978 181,256 Total funds Carrf•d Fornard 141,580 43,368 184,948 108,978 10

citiiens advice Eall Herts BALANCE SHEET Total Funds 31 March 2025 Total Funds 31 March 2024 Flxed Assets Equipment - cost Equipment - depreciation 59.995 59,995 10 Current A$sots Debtors 11 4,980 267,830 272,810 5,681 236 520 Cash 242,201 Llabilitles Creditors - amounts falling due within one year 12 Net Current Assets 252,147 197,778 Creditors-Amts due after 1 yr 13 Net Assets 108 978 Funds of the Charity Restricted funds 14 15 43,368 141,580 4,143 104.835 Unrestricted fvnds Designated funds 184.948 108 978

citizens advice The Directors consider that the company is entitled to exemption trom the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 {"the ACV,) and members have not required the company to obtain an audit for the year in quesb.on in accordance with section 476 of the Act. The Directors acknowledge responsibility for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at 31 March 2024 and of its income and expenditure and application of resources for the year then ended in accordance with the requirement5 of sections 394 and 395 of the Act and which otherwise comply with the requirements of the Companies Act 2006 ￿lating to the financial statements so far as applicable to the company. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime and in accordance with the Financial Reporting Standard. Approved by the Trustees on 3 November 2025 and signed and authorised for issue on their behalf by.. J Dovtson Company Secretary 12

citizens advice Ist Herts STATEMENT OF CASH FLOWS Note8 2025 2024 Cash Flows from Operating activities= Net cash provided by operating activities 17 31,310 95.656 Cash Flows from Investing activitles: Net Cash provided by investing activities 31,310 (95.656) Change in cash and cash equlvalents In the reportlng perlod Cash and cash equivalents at the beginning of the reporting period 236,520 332, 176 Change in cash and cash equivalents in the reporting period 31,310 95,656 Cash and cash equlvalents at the end of the reportlng period 267 830 236 $20 13...

¢iti2en5 advice Notes to the Financlal Slatements l. Accounting Pollcies The principal accounting policies adopted. judgements and key sources of estimation Un￿rtaInty in the preparation of the financial statements are as follows: •) Ba$•$ of Preparation The financial slatements 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 Serrfice meets the definition of a public benefit enbty 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 Curren￿ of Ihe financial statements is the Pound Sterling (£). b) Legal Ststu$ of the Charity The charity is a company limited by guarantee and has no share capital. In the event of the charty being wound up. the liability in respect of the guarantee is limited to £1 per member (14) - (2024 - 16) of the charty. ¢) Going Concern The Trustees consider that there are no material uncertainties over 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 2026. The effect of Covid-19 caused a major consideration but the level of required stability and income that the Trustees are already aware will be in place for 2026, along wilh lis reserves, and its ability to reduce costs and service levels should the need arise shall mean it is appropriate to draw up these financial statements on a going concern basis. Reductions in costs previously seen demonstrate this. d) Fund Accountlng Unrestricted funds are available to spend on activities that further any of the purposes of the charty. 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 charty. Restricted funds are charged a proportion of management time and organisational costs. •) Incom• Incorne 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. Vthere incorne 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 r￿1vable. In the event that a donation is subject to 14

ci¢izen5 advice East Herts fulfilling perfomiance conditions before the charity is entitled to the funds, the income is defe￿d and not recognised unts'l it is probable that those conditions will be fvlfilled in the reporting period. Income received in advan￿ relating to the following year is deferred until the criteria for incorne recognition has been met. Interest on deposit funds held is included when receivable and the amount can be measured reliably by the charity, which is nomally upon notification of the interest paid by the financial institution concemed. fj Donated goods and services Donated ser¥ices 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. g) Expendlture Expenditure is recognised once Ihere 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 govemance, finance, IT and HR. Govemance 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. h) Volunteers The value of serrfices provided by volunteers is not incorporated into these financial statements. i) Fixed Assets All fixed assets are capitalised at their historical purchase cost and depreciated on a straight line basis over 3 years. Individua5 assets are capitalised where their acquisition cost exceeds £1000. J) Debtor8 Trade and other debtors are recognised at the settlement arnount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tsx recoverable is included at the best estimate of the amounts receivable at the balance sheet date. k) Cash at bank and in hand Cash at bank and cash in hand included cash and short-term deposits with a maturity of twelve rTh)nths or less. l) Liabilities and Provisions Liabilities are ￿CogniSed when there is an obligation at the Balance Sheel date as a result of a past event, rt 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 re￿iVed as advanced payments for the goods or SerVi￿s. 15

citizens advice m) Pensions 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 liabilrties 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. n) Taxatio 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 tsx purposes. Accordingly, the company is potentially exempt from iaxation 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 Gain5 Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. o) Crltlcal A¢¢ountlng Estlmates and Areas of Judgement 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. p) Flnanclal In8truments The Charity has only financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at 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. 16

cltizens advice East Herts 2 Donations & Legacies Unrestricted Restricted Total 2025 10,403 19,235 10,600 40.238 Total 2024 Lucie and Steve Gallagher less fees Other Donations less fees Value of ifts in kind and donated services Total 10,403 17,985 10,600 38,988 1.250 6.187 18,437 3 Income from Charitable Actlvilies Unrestrid¢d Reslrictod Total 2025 120,017 72,681 51,200 27,529 25,035 21,350 18,643 14,579 12.281 12,160 11.761 10,941 10.000 18,354 32,097 458 628 Total 2024 120,017 46,146 25,200 44.824 19,582 56.550 68,538 25.651 East Herts Council Citizens Advice Henry Smith Foundation Citj'zens Advice Stevenage (Crisis) Ware Charities Hertfordshire County Council The National Lottery Hertfordshire Community Foundation Hertlord Town Council Carers in Hertfordshire Ltd Bishop's Stortford Food Bank AVIVA Bishop's Stortford Town Council Fundraising Olher Total 99.044 20,973 72,681 51,200 27,529 25,035 21,350 18,643 14.579 12.281 12,160 11.761 2,012 10,941 10,000 18,354 5.888 28.376 305218 153,410 4 Other Incomè Unrnstrlcted Restrlcted Total 2025 Total 2024 Bank Interest 10.531 10.531 16,316 26,847 13,736 Other Income Total 16,316 16,316 10,531 13,736 17

citizens advice 5 Charitable Activities Costs Unrestricted Restricted Total 2025 449,742 449,742 Total 2024 547 693 547,693 Charitable aclNities Total 163,945 163,945 285,797 285.797 Support costs Salarie&lmanagement Govemance Other Total 8,301 9,668 15,948 1,713 24,249 11.382 80,622 116.253 44.188 7.486 28,036 79.710 19,069 The methodology used to calculate and allocate support costs was changed during the financial year to be consistent with the recommended practice advised by National Citizens Advice. The result is that more costs have been categorised as support costs instead of direct costs. 6 Net IncomelExpendlture Unrestrlcted Restrlct•d Total 2025 75.970 Total 2024 (72,278) Net IncomelExpenditu Transfer bebNeen funds Net movement In funds for the yoar 38,984 2,239 36,745 36,986 2,239 39,225 75,970 (72,278) Total funds blf at 1 April 2024 Total funds clf at 31 March 2025 108 978 184,948 181,256 108,978 141,580 7 Inforniation about Trustees. Dlrnctors and Employees 2025 2024 Wages and salaries Social Security costs Pension costs Total 339,829 18,528 405,205 25,486 11,188 441,879 367,282 Average monthly head count was 20 (2023124.. 22), Analysis of employees during the year was: 2025 Actual Number 14 2024 Actual Number 16 Advice & Information Services rt Services Total 20 22 The charity trustees were not paid in the year (202312024.. nil), neither were they reimbursed expenses during the year (202312024: nil}. There are no employees whose total employee benefits, including pension contributions, total over £60,000. 18

cl¢lzens advice East Herts Total 2024 Comparative Statement of Financial Activities Unrestricted Restrlcted Income and Endowments from: Donations and Legacies Charitable Activities Other- includin Fundraisin 17,437 117.544 1,000 318,060 18,437 435.604 Total Income 152 815 320 850 473 665 Resources expended Charitable activities Exce tional item 181,038 328,743 509,781 Total resources ex nded 217 200 328 743 Net Incomel(Expenditure) for the financial year Transfers between funds (64,385> 737 (7,893) (72.278) 737 Net movements In Funds Reconclliatlon of Funds: Total funds brou ht forward 169 957 11.299 4,143 181.256 108.978 Total Funds carried forward 104 835 9 Comm5tments under operating leases 202412025 202312024 L•nd & 8ulldlng8 Other Land & Bulldlngs Oth•r Oto1year 3,436 6,900 10 Flxed assets Computer Equipment Total Cost At start of the year Additions 59,995 59,995 59.995 59.995 Depre¢latlon At start of the year Annual Charge 59,995 59,995 59,995 59,995 Net book value at the end of the year Net book value at the start of the year 19

citizens advice 11 Debtors - amounts falling due within one year 2025 2024 Accrued Income Prepayments Trade Debtors 5,563 118 2,707 829 Totsl 4,980 12 Crndftors: Amounts lalllng due wlthin one year 2025 2024 Other Creditors Accruals Deferred Income 18,167 2,497 36,230 1,864 6,329 44,423 20,663 Deferred Income reconcllSatlon: 2025 2024 Balance broughl forward Amount released to the Statement of Financial Activitres Amount deferred in the year Balance carried forward 6.329 (6,239) 31,767 (31,767) 6,329 6,329 Deferred income represents funds advanced ft)r projects undertaken in the following year. 13 Pen81on8 The charity observes its obligations under auto*nrolment. 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. EHCAS participated in a defined benefit pension scheme operated by Hertfordshire County Council until 31 December 2008. There are no active members ol 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 lund 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 the more recent valuations however was Gilts with cessation mortalty. Cessation mortalty assumes a more PTudent life expectancy - people will be expected to live longer, and pensions expected to bp. paid for longer. therefore a sliqhlly increased liability- During 2020121 changes in legislation provided that where active rnembership had ￿aSed it was then a requirement to obtain a 'cessation valuats"on' of the scheme, with a view to reaching settlement over an agreed period. and the scherne effectively cease. The Trustees instructed a professional cessation valuation, the Report ￿Vealing a deficit of £123,000. of which £3,000 was settled in the 2021122 year. wÈth a proposal of £1,000 per calendar month to clear. This persisted throughout 2022123, but the settlement period would have proved an unacceptably long penod at that rate. For 2023124. and beyond, settlement has been offered, and accepted, at £1.800 per calendar month which will settle the deficit over the ensuing five years. The resultant liability at 3111 March 2025 of £67,200 is shown in these Accounts. Given that this is now an absolute liabilty, no details of the underlying assets and liabilities need be disclosed here. 20

cltizens advice 14 Summary of Funds At 1 Aprll 2024 Movement for the perlod At 31 Pjlarch 2025 Restricted Funds." Designated funds: Unrestricted Funds: Total: 4,143 39,225 43,368 104,835 108,978 36.745 75,970 141580 184,948 15 Restrlcted Funds Balance Held at 31 March 2024 Balance Held at 31 March 2025 Incomlng Outgoing Transfers Foodbank Carers in Herts Cost of Living Adviser CitA Cost of Living Adviser (NHS) Frank LitchfEld Gen Advice Other Henry Smith Restructure Stroud CA -R Wewn CA-R CLIENT FUNDS Scams Crisis Intervention Disability Benefits EHC Homeless Other Casework Awards For All Trainin Other Total 12,249 12,160 72,625 3,175 5.000 27,921 51.200 30,000 6,045 7,724 1,703 1,666 27,529 10,000 20,973 13,341 18,643 829 322 783 (8.718) (13,052) (73.197) (3,240) (545) {22,362) {51,200) (14,821) (6,136) {7,823) (1,692) (1,609) (28,910) (10,218) (22,098) (14,990) (4,162> 3,531 892 168 404 65 4.455 5,559 15.179 91 99 11 57 1,381 218 1,125 235 1,414 14,481 288 285 797 16 Movement In Funds At 1 April 2024 Incomlng Resources Outgoing Resources At 31 March 2025 Transferd Restricted Funds: Advice services 4,143 4,143 322,783 322.783 285,797 285,797 2,239 2,239 43,368 43,368 Unrestricted Funds: Designated reSe￿e fund General fund 104,835 104.835 202.929 202,929 163,945 (163,945) 2,239 2,239 141,580 141,580 Total Funds 108,978 525,712 1449,742) 184,948 21-

citizens advice 17 Reconclliatlon of net Incomellexpenditure) to net cash flow from operatlng actfvitles 2024125 2023124 Net expenditure for the reporting period {as per the Statement of Financial Activrties) Adjustments for: Depreciation Charges Decreasel(Increase) in debtors Increase in creditors Movement in ension liabili Net cash rovided b I used in 75,970 (72,278) 701 (2,366) (23,761) (1,812) eratin activities 31,310 95 656 18 Rolated party transactlon8 During the year, £6,000 {202312024: £9,000) was the deemed market value of ser41￿S provided without charge by Tees Solicitors for legal work. James Dowson, a director of the company, is a partner of Tees. Also £3.500 (202312024.. £650) was the deemed market value of services provided without charge by fvlishcon de Reya for HR related advice. Nicola Anderson. a director of the company, was an employee of Mishcon de Reya during 2024r25. There are no other related parties to nole. 22

East Herts Citizens Advice Service (A charitable company Ilmlted by guarantee) REPORT OF THE TRUSTEE BOARD FOR THE YEAR ENDED 31 MARCH 2025 Registered Charity No.. 1083211 Company No: 3982216 UNAUDITED *AE69TP31' 2811112025 COMPANIES HOUSE A03

1S6

citizens advice East Herts Contents of the Financial Statements st for the year ended 31 March 2025 Page Administration Trustees, Report 3to8 Independenl Examinerfs Report Statement of Financial Acts"vities 10 Balance Sheet 11 Statement of Cash Flows 13 Notes to the Financial Statements 14to22

citizens advice East Herts Trustoes and Directors for the year ended 31." March 202*J Tony Murphy James Dowson Vacant Nicola Anderson Gary Cansick Natalie Edwards Barry Hunt Christine Gillham Jane Sartin Ballu Sesay Richard Smith". Rachael Wllliarnson Chair Secretary Treasurer Appointed 261h April 2024 Resigned 6th November 2024 . Gary Cansick completed 6 y88rs as Treasurer at the November AGM and the Board agreed the position should remain vacant (while a potential merger is considered), with Gary continuing to support the Board with finance matters. Richard Smith stepped down as trustee at the November AGM, but following discussions with the Chair. agreed to be co.,opted back to the Board for •￿UpPOrt with ongoing projcotp including thc mcrgcr didcu0￿1ond. Thia propoal wa %4ypruved by Ili¥ 8ui41d Éil Ilie riieelirig uri Novernber 25th 2024. Registered Offico: The Manor House High Street Buntingford Hertfordshire SG9 9AB Bankers: Barclays Bank PIC 10 North Street Bishop's Stortford Hertfordshire CM23 2LH Independent Examlner8: Montague Accounts Poachers Cottage Brewers Lane Badsey Evesham WR117EU

citizens advice East Horts Trustees, Report The Trustees are pleased to submit their annual report and financial statements for the year ended 31 March 2025 for the East Herts Citizens Advice Service, referred to in these statements as Citizens Advice East Herts. The Directors act as Trustees for Citizens Advice East Herts, and are ￿ferred to as such throughout this report. Legal and adrninistrative infomation set out on page 2 forms a part of this report. The financial statements compty with current statutory requirements, the Mernorandum and Articles of Association and the Statement of Recommended PraCts.￿ - Accounting and Reporting for Charities (effective 1st January 2019). 1. Objects and policy The objects of the SeNice are to ensure that individuals do not suffer through a lack of knowledge.. of their rights and responsibilities., or of the Servi￿ available to them: or through an inability to express their needs effectively,. and. equally, tn e.xerc.ise a responsible influence on the development of social policies and services, both locally in each of its outiets, 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 Sep4ice'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. 2. Oryanlsatlon 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 Su￿committees. Finance, Risk and Staffing and Personnel. Sub<ommittee 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. 3. How our actlvltles dellver publlc benefrt Our main activities and who we try to help are described below. All our charitsble 8Ctlvilies focus on providing the advice that people in our local communty need for the problems they face and to improve Ihe 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, nalionality, 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. 4. Revlew of actlvltles and developments About us Citizens Advice East Herts provides free. confidential, non-judgemental and impartial advicc. 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 transport links across the region, and partial digital connectivity with some areas not covered. so 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, 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. No other organisatr'on provides the wide-ranging. detailed and extemally accredited advice that we offer.

citizens advice People need different types of advi￿ depending on their circumstances. Some are in financial distress,. others have experienced personal difficullies. Many clients have mentsl health issues or leaming di￿￿ bilitics and are often in crisis aituation4> With complcx problcm44 that necd in depth upport. We are currently staffed by 19 part-time and one full time paid employee (2023124. 18 part-time and one full ts'me paid employee) and 48 volunteers excluding trustees (2023124, 52 volunteers). Our volunteers are the backbone of our organisation, giving us in the region of 18.550 houts of their time (2023124. 14,600 hours) in the last year. They includc young people loolcing 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 diversty and offcr training and support to Wc havc a =trong track record of working in partnerehip and wc arc a key partncr on 'Eaot Hcrts frontline, _ 8n online reforral tool to help enèure that revoidcnt get timely acccas to the right levcl of a￿oi￿tancC and aUPPOrt, do not need to repeat porsonal detailed and arc nOt10￿t within a P￿¥1gnp0￿tlng sy etem. In March 4025 thcrc wore 273 published services in East Herts, an increase of 670/0 on 2023-24. During 2024-25, we made 680 referrals to partners. down from 1003 in 2023-24. The decrease was in reduced referrals to Bishop's Stortford Food Bank, as we worked in partnership over the year, with an adviser at the Food Bank to support clients and reduce dependence on food vouchers. Food Banks remained the most popular destinations along with fuel support, law clinics and Christians trt Povcrty we reduccd our dcbt advicc capacity due to funding rc￿trictl0nS). We received around 360 inward Iigain4• referrals, up 40'/o from 2023-24, with the main sources being social prescribers (36Yo of the total), Age UK, Healthy Hub. and referrals to our Herts-wide carers project, funded by Carers in I lertfordshire. Why wo're n•eded Although East Herts is a relats'vely 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 likeFy to earn signifirAntly less than the average East Herts resident, less likely to be in employment, more likely to be disabled or have a long-tenn health problem, and less likely to own their own home. Almost a quarter of our clients who live in East Herts come from thc 5 m031 dcprived Ea3t l.lerts wards {a similar figure to &0&31. 41 and some are disadvantaged by their rural location with poor transport links and less energyfficient homes (East Herts is the most rural of all Herts districts). Thc Covid ￿howCd just how vulncrable any of con be to suddcn lifc changc4. 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 options for addressing their issues. Our advice on any subject can improve people's health, make a difference to their finances and make them more resilient. We aim to enable our clients to find a way fO￿ard by tailoring the advice we give to their individual needs. In addition lo our goncfalivt advico %>ervice, we run projcctw•, whore fundcd by partncrU. Our JpccIaSi￿l PTOjCCt 8rcas in 2024125 have included debt advi￿. hornelessness prevention, crisis intervention, cost of living support, disability benefits. housing casework, home visiting, rural outreach and Herffordshire-wide support for unpaid carers, Last year we helped 5,892 people (slightly up from 5.799 in 2023124). on a range of issues including benefits. debt. housing, employmènt and relationships, offering many multipl• appointments as w6 worked holists'cally with thom to improve their lives. Our advice available to everyone, but significant numbers of clients come to us because they arc vulnorable. facing hard hip and unablc to move forward without help. We take our advice service direct to the community with weekly Contact Centres in Hertford. Bishop's Stortford. Ware and Buntinglord. Wc continucd our rural cngagomcnt projoct. running advicc in Villago Hall￿ ond dclivcring financial incluv4•ion workshops, and have obtained funding to continuc thir work in ?0?51?6. Thc work=hop= tacl<lcd lack of knowledge and confidence, financial hardship and digital exclusion, and aimed to reach those at risk of being excluded from involvomcnt in Jocicty, including oldcr pcople and aocially isolated ￿sIdents. particularly in rural areas with poor transport.

cit12ens advice East Herts Research and campaigns In addition to our advice services, we raise awareness of issues affecting our communities through our research and campaigns. Although we had reduced capacity for research work in 2024125, we produced local research papers including: Advice Needs Analysis 2024 Digital Exclusion Survey Cost of Living Dashboard for East Herts (data updated quarterly) We also worked with the Herts & Beds Cluster Group on digital inclusion, benefits appeals and housing. and supported National Citizens Advice on several national campaigns including cost of living, consumer rights. scams awareness, winter fuel support and changes to disability benefits. We met with Josh Oean MP. shortly after his election and we worked together with him on a campaign to ra•se awareness of entitlement to Pension Credit. We also joined with Citizens Advice North Herts in discussions with Chris Hinchliffe MP, presenting Issue trends across his ￿nStItUencY which is covered by both offices. We shared our concems with both MPS about the proposed changes to benefits and an expected increase in child poverty. We have started work on a housing research project, looking at comrnon themes which are disrepair and mould. ants'social behaviour and lack of suitable flooring when tenants move into new properties. We will report on this work during 2025126. The dlfference w• makè 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 irnpact. Using thi5 model, we calculate that in 2024125 in East Herts we generated: £15.6 million in public value (2023124 £14.8 million) i.e. improved participation in society and productivity for the people we help, as well as our volunteers. That's £31.28 for every £1 invested12023124 £32.82) £8.3 million in financial outcomes following advice (2023124 £6.3 million) through writing off debts, issuing food vouchers, taking up benefits or compensation for consumer problems. That's £16.55 for every £1 invested {2023124 £13.97 for every £1 invested) £11.1 million in wider economic and social benefits through improvements to wellbeing and family relationships (2023124 £10.5 million) Client surveys during 24125 indicated that 600/0 of clients reported mental health improvements. and 40% physical health improvements. 7 in 10 clients told us their problem was solved following advice, and 3 in 4 said they could not have solved their problem without us. Our clients said.. "The staff were very helpful. Everything was explained with clear guidance of each step which I needed to take. "A big thank you to all colleagues from this fantsstic service who were extremely helpful, understanding and prompt in helping me" 'thanks so Much I can't thank or praise you enough. Our volunteers Each volunteer ￿elVeS training and ongoing support specific to their role. It takes approximatety 18 months to train a Generalist Adviser and once trained they stay with us, on average, for 11 years. The average initial cost of training and recruiting a volunteer is £1,400 with an ongoing annual cost of approximateW £300. Our commitment to valuing diversity and promoting equality means we can encourage individuals who might not otherwise volunteer. Using the Citizens Advi￿ Value of Volunteering calculator, the value to our service, our volunteers, the NHS and the economy is estimated at £631,011 for 2024125. This value comprises time given by volunteers, improved life sat15faction, wellbeing and mental health for volunteers, reduction in need for NHS services and products'vity gains due to volunteers, skill development.

citizen5 advice East Herts Our volunteers said: "I cnjoy thc challenge and working with like-minded people.. .1 feel l Can make a difference in an organisation that has people's wellbeing at its hearr .1 likc contn'buting to thc community, and leaming new skills." Our impact on clients ststistics are irnportant as they help us monitor our effectiveness and trends year on year, but they don't give the full picture. Every client is unique and has a story to tell, like Will {name changed) who is unable to work due to physical health issues resulting from an accident. We had helped him three years ago with debts that he had built up on credit cards while trying to manage on a low income. He was continuing to make token payments but was anxious that he would never be able to pay off the debts and that interest payments would increase. We established that he was receiving all tho benefits that hc war*4 ontitlod to, and GUPPOrted him to apply for 3 low rate water tariff and a grant from his energy supplier. Our debt adviser reviewed his case and suggested that he could apply for a Debt Relief Order. Will ogrced this would be an appropriate way forward. We delayed the application for a month so that Will would not need to pay the £90 fee, which was abolished in the Budget. The Debt Relief Order was completed and approved, and Will's £25,000 in debts will be written off after 12 months. He told us that he was very apprehensive about seeking debt advice inits'ally, but found that he was worrying needlessly as our adviser explained things clearly and wilhout jargon, and eased his worries. He thanked her for helping him move fop4vard with his life. The Iuiure Our core funding from East Herts Council has reduced by 56Vo in real terms since 2019 and our current grant of £100,000 only COvCr￿ about a quartcr of what it coste to run our four day.a.week service. At the start of 2021125, our funding Situation was critical and our reserves were running low. We reduced our costs with a recruitment freeze, volunlary slaff hour reductions, and by closing our service on a Friday. This helped our finanrial situation hiit mpant that our management team were more stretched than ever, taking on additional work and managing our limited resources. Despite the challenges, we invested significant effort into crowdfunding, grant applications. fijndraising events, and building nehvorks-efforts that helped us close the year in a stable financial position. V¥hile we are proud of our uccco￿ and dccply approciotivc of thc community'c support, the constant drive for fijnding h3s increasingly pulled focus from our core mission". supporting the residents of East Herts. Finding new sources of funding is becoming more difficult. and the strain is growing. Twstees conts'nue to focus on sustainability rather than grovrth, considering the reduced level of core fijnding that we have available and the limited opportunities to generate income in our current form. We agreed on a realistic fundraising target of £40,000 pa for the next iwo years, which will allow us to maintain OUT currenl seNice, but there 15 no scope for innovation or growth to offer more services to residents. We are therefore seeking altematives for long- tcm ￿ru￿taInabllity ond will dovolop thcse during ?0?51?6, Our Vlslon Our Vision is to Nleet Client Needs - Now and In the Future. We will achieve our vision through a single objective: We w•ll ensure thal cllents have access to the advice thal they need Thi• objectivc align￿ With thc nats'onal Citizens Advice Llving Strategy which aims to shape a society where people face far fewor problcm4, clients getting timcly acce= to thc advice they need will help to resolve their exists'ng problems and prevent new problems from arising in the future. For further information on what we do and the difference we make see our website - www.citizensadviceeastherts.or .uk

cit12ens advice East Herts 5. Financial Position 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 fundin9 from East Herts Council has been received for 2024125. and subsequently for 2025126. 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 concem 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 ￿aSed and an annual contribution of £2,500 was agreed. During 2020121 changes in legislation provided that where active membership had ceased it was then a requirement to obtain a '¢essation 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 2021122 year, with a proposal of £1,000 per calendar month to clear. This persisted throughout 2022123, but the settlement period would have proved an unacceptably long period at that rate. For 2023124. and beyond, settlement has l)een offered, and accepted, at £1,800 per calendar month which will settle the deficit over the ensuing five years. The Trustees believe this will prove to be a workable payment plan. Reserves policy and risk management Donations, grants and funds that are provided for specific purposes are treated as Restricted Funds. All other reserles are held in general funds. It was decided, in respect of the current year and the previous year, not to designate funds as has sometime5 been the case in the past, but to allow fijnds to remain flexible and be applied where most needed. The board has set a prudent and realistic budget for 2025126 which will eat into reserves, whilst still maintaining adequate reserves for the operation of the Service. Having set such an 'across the board, budget, no funds had been specifically designaied to projects this year. The Trustees set the level of reseNes 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 target of three to six months ongoing costs. The 2020121 year experienced such an event of course wrth the effect of the Covid-19 pandemic. As a result, the objeclive continues. 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. 6. Stat•ffl•nt of Internal Control The Trustee board oversees the informats'on 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 ol the UK General Data Protection Regulation and Data Protection Act 2018. 7. Recruitment and training policy for new Trust•es Trustees are elected at the Annual General Meeting or are nominated by any associated rnember organisations or co- opted by the Committee members. The persons entitled to vote at the AGfiII in order to elect the Trustees are the 141embers 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 Cits'zens Advice. The members of the charity are entitled lo 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.

citizens advice East Herts 8. Statomont of disc106ure of inforniation to Ind•pondont Examiners We, the Directors of the company who held office at the date of approval of these Financial Statements, as set out above. each confirm so far as we are aware, that.. there is no relevant audit information of which the company's Independent Examiners are unaware," and we havo takcn all tho Ot0pr￿ that we ought to have taken ap directo￿￿ in ordor to mako Ou￿r￿01VoS aware of any rclcvant audit information and to C•tablish that thc company o Indcpondont Exarnincr￿ arc awarc of that information. 9. Independent Examlners A resolution will bc prop0￿Cd at the Annual Ccncral Mecting that Montaguc Account* bc oppointcd 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 3 November 2025 J Dowson Company Secretary

citizens advice East Herts INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EAST HERTS CITIZENS ADVICE SERVICE FOR THE YEAR ENDED 31 MARCH 2025 I report to the Charity Trustees on my examination of the accounts of the company for the year ended 31 March 2025 which are set out on pages 10 to 22. ResponsibSJities and basls of report 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 requirernents of the Companies Act 2006 ("the 2006 Acr). 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 Charits'es Act 2011 (°the 2011 Acf). In carrying out my exarnination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Acl. Independent examiner's statement I confirm that l am qualified to undertake the examination because l am a fully licenced member in practice with the Association of Accounting Technicians. and l am also an affiliated member of ACIE (Association of Charitable Independent Examiners), 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.. accounting records were not kept in respect of the company as required by section 386 of the 2006 Acl; 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 lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and republic of I￿land {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 lo enable a proper understandin9 of the accounts to be reached. 3 November 2025 Date... For and on behalf of Montague Accounts Poachers Cottage Brewers Lane 8adsey Evesham, WR11 7EU

citizens advice East Herts STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025 The noles on pages 14 to 22 form part of these accounts Total Funds 2025 Total Funds 2024 Unrestricted Restricted Funds Funds Income and Endowments from: Donations and Legacies Charitable Activities Investment Income and Other 38,988 153,410 1,250 305,218 40,238 458,628 18,437 441,492 Total Income 202 929 322 783 525 712 Expenditure on: Charitable Activities 163,945 285,797 449,742 509,781 Exceptional item Total Expendfture 163 945 285 797 545 943 Net Incomel(Expenditure) for tho financlal year 38.984 36.986 75,970 {72,278} Transfers between Funds (2.239) 2.239 Net Movement In Funds 16 36,745 39.225 75,970 (72,278) Reconclliatlon of Funds: Total funds brought forward at 1 April 2024 104.835 4,143 108,978 181,256 Total funds Carrf•d Fornard 141,580 43,368 184,948 108,978 10

citiiens advice Eall Herts BALANCE SHEET Total Funds 31 March 2025 Total Funds 31 March 2024 Flxed Assets Equipment - cost Equipment - depreciation 59.995 59,995 10 Current A$sots Debtors 11 4,980 267,830 272,810 5,681 236 520 Cash 242,201 Llabilitles Creditors - amounts falling due within one year 12 Net Current Assets 252,147 197,778 Creditors-Amts due after 1 yr 13 Net Assets 108 978 Funds of the Charity Restricted funds 14 15 43,368 141,580 4,143 104.835 Unrestricted fvnds Designated funds 184.948 108 978

citizens advice The Directors consider that the company is entitled to exemption trom the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 {"the ACV,) and members have not required the company to obtain an audit for the year in quesb.on in accordance with section 476 of the Act. The Directors acknowledge responsibility for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at 31 March 2024 and of its income and expenditure and application of resources for the year then ended in accordance with the requirement5 of sections 394 and 395 of the Act and which otherwise comply with the requirements of the Companies Act 2006 ￿lating to the financial statements so far as applicable to the company. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime and in accordance with the Financial Reporting Standard. Approved by the Trustees on 3 November 2025 and signed and authorised for issue on their behalf by.. J Dovtson Company Secretary 12

citizens advice Ist Herts STATEMENT OF CASH FLOWS Note8 2025 2024 Cash Flows from Operating activities= Net cash provided by operating activities 17 31,310 95.656 Cash Flows from Investing activitles: Net Cash provided by investing activities 31,310 (95.656) Change in cash and cash equlvalents In the reportlng perlod Cash and cash equivalents at the beginning of the reporting period 236,520 332, 176 Change in cash and cash equivalents in the reporting period 31,310 95,656 Cash and cash equlvalents at the end of the reportlng period 267 830 236 $20 13...

¢iti2en5 advice Notes to the Financlal Slatements l. Accounting Pollcies The principal accounting policies adopted. judgements and key sources of estimation Un￿rtaInty in the preparation of the financial statements are as follows: •) Ba$•$ of Preparation The financial slatements 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 Serrfice meets the definition of a public benefit enbty 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 Curren￿ of Ihe financial statements is the Pound Sterling (£). b) Legal Ststu$ of the Charity The charity is a company limited by guarantee and has no share capital. In the event of the charty being wound up. the liability in respect of the guarantee is limited to £1 per member (14) - (2024 - 16) of the charty. ¢) Going Concern The Trustees consider that there are no material uncertainties over 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 2026. The effect of Covid-19 caused a major consideration but the level of required stability and income that the Trustees are already aware will be in place for 2026, along wilh lis reserves, and its ability to reduce costs and service levels should the need arise shall mean it is appropriate to draw up these financial statements on a going concern basis. Reductions in costs previously seen demonstrate this. d) Fund Accountlng Unrestricted funds are available to spend on activities that further any of the purposes of the charty. 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 charty. Restricted funds are charged a proportion of management time and organisational costs. •) Incom• Incorne 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. Vthere incorne 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 r￿1vable. In the event that a donation is subject to 14

ci¢izen5 advice East Herts fulfilling perfomiance conditions before the charity is entitled to the funds, the income is defe￿d and not recognised unts'l it is probable that those conditions will be fvlfilled in the reporting period. Income received in advan￿ relating to the following year is deferred until the criteria for incorne recognition has been met. Interest on deposit funds held is included when receivable and the amount can be measured reliably by the charity, which is nomally upon notification of the interest paid by the financial institution concemed. fj Donated goods and services Donated ser¥ices 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. g) Expendlture Expenditure is recognised once Ihere 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 govemance, finance, IT and HR. Govemance 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. h) Volunteers The value of serrfices provided by volunteers is not incorporated into these financial statements. i) Fixed Assets All fixed assets are capitalised at their historical purchase cost and depreciated on a straight line basis over 3 years. Individua5 assets are capitalised where their acquisition cost exceeds £1000. J) Debtor8 Trade and other debtors are recognised at the settlement arnount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tsx recoverable is included at the best estimate of the amounts receivable at the balance sheet date. k) Cash at bank and in hand Cash at bank and cash in hand included cash and short-term deposits with a maturity of twelve rTh)nths or less. l) Liabilities and Provisions Liabilities are ￿CogniSed when there is an obligation at the Balance Sheel date as a result of a past event, rt 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 re￿iVed as advanced payments for the goods or SerVi￿s. 15

citizens advice m) Pensions 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 liabilrties 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. n) Taxatio 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 tsx purposes. Accordingly, the company is potentially exempt from iaxation 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 Gain5 Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. o) Crltlcal A¢¢ountlng Estlmates and Areas of Judgement 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. p) Flnanclal In8truments The Charity has only financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at 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. 16

cltizens advice East Herts 2 Donations & Legacies Unrestricted Restricted Total 2025 10,403 19,235 10,600 40.238 Total 2024 Lucie and Steve Gallagher less fees Other Donations less fees Value of ifts in kind and donated services Total 10,403 17,985 10,600 38,988 1.250 6.187 18,437 3 Income from Charitable Actlvilies Unrestrid¢d Reslrictod Total 2025 120,017 72,681 51,200 27,529 25,035 21,350 18,643 14,579 12.281 12,160 11.761 10,941 10.000 18,354 32,097 458 628 Total 2024 120,017 46,146 25,200 44.824 19,582 56.550 68,538 25.651 East Herts Council Citizens Advice Henry Smith Foundation Citj'zens Advice Stevenage (Crisis) Ware Charities Hertfordshire County Council The National Lottery Hertfordshire Community Foundation Hertlord Town Council Carers in Hertfordshire Ltd Bishop's Stortford Food Bank AVIVA Bishop's Stortford Town Council Fundraising Olher Total 99.044 20,973 72,681 51,200 27,529 25,035 21,350 18,643 14.579 12.281 12,160 11.761 2,012 10,941 10,000 18,354 5.888 28.376 305218 153,410 4 Other Incomè Unrnstrlcted Restrlcted Total 2025 Total 2024 Bank Interest 10.531 10.531 16,316 26,847 13,736 Other Income Total 16,316 16,316 10,531 13,736 17

citizens advice 5 Charitable Activities Costs Unrestricted Restricted Total 2025 449,742 449,742 Total 2024 547 693 547,693 Charitable aclNities Total 163,945 163,945 285,797 285.797 Support costs Salarie&lmanagement Govemance Other Total 8,301 9,668 15,948 1,713 24,249 11.382 80,622 116.253 44.188 7.486 28,036 79.710 19,069 The methodology used to calculate and allocate support costs was changed during the financial year to be consistent with the recommended practice advised by National Citizens Advice. The result is that more costs have been categorised as support costs instead of direct costs. 6 Net IncomelExpendlture Unrestrlcted Restrlct•d Total 2025 75.970 Total 2024 (72,278) Net IncomelExpenditu Transfer bebNeen funds Net movement In funds for the yoar 38,984 2,239 36,745 36,986 2,239 39,225 75,970 (72,278) Total funds blf at 1 April 2024 Total funds clf at 31 March 2025 108 978 184,948 181,256 108,978 141,580 7 Inforniation about Trustees. Dlrnctors and Employees 2025 2024 Wages and salaries Social Security costs Pension costs Total 339,829 18,528 405,205 25,486 11,188 441,879 367,282 Average monthly head count was 20 (2023124.. 22), Analysis of employees during the year was: 2025 Actual Number 14 2024 Actual Number 16 Advice & Information Services rt Services Total 20 22 The charity trustees were not paid in the year (202312024.. nil), neither were they reimbursed expenses during the year (202312024: nil}. There are no employees whose total employee benefits, including pension contributions, total over £60,000. 18

cl¢lzens advice East Herts Total 2024 Comparative Statement of Financial Activities Unrestricted Restrlcted Income and Endowments from: Donations and Legacies Charitable Activities Other- includin Fundraisin 17,437 117.544 1,000 318,060 18,437 435.604 Total Income 152 815 320 850 473 665 Resources expended Charitable activities Exce tional item 181,038 328,743 509,781 Total resources ex nded 217 200 328 743 Net Incomel(Expenditure) for the financial year Transfers between funds (64,385> 737 (7,893) (72.278) 737 Net movements In Funds Reconclliatlon of Funds: Total funds brou ht forward 169 957 11.299 4,143 181.256 108.978 Total Funds carried forward 104 835 9 Comm5tments under operating leases 202412025 202312024 L•nd & 8ulldlng8 Other Land & Bulldlngs Oth•r Oto1year 3,436 6,900 10 Flxed assets Computer Equipment Total Cost At start of the year Additions 59,995 59,995 59.995 59.995 Depre¢latlon At start of the year Annual Charge 59,995 59,995 59,995 59,995 Net book value at the end of the year Net book value at the start of the year 19

citizens advice 11 Debtors - amounts falling due within one year 2025 2024 Accrued Income Prepayments Trade Debtors 5,563 118 2,707 829 Totsl 4,980 12 Crndftors: Amounts lalllng due wlthin one year 2025 2024 Other Creditors Accruals Deferred Income 18,167 2,497 36,230 1,864 6,329 44,423 20,663 Deferred Income reconcllSatlon: 2025 2024 Balance broughl forward Amount released to the Statement of Financial Activitres Amount deferred in the year Balance carried forward 6.329 (6,239) 31,767 (31,767) 6,329 6,329 Deferred income represents funds advanced ft)r projects undertaken in the following year. 13 Pen81on8 The charity observes its obligations under auto*nrolment. 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. EHCAS participated in a defined benefit pension scheme operated by Hertfordshire County Council until 31 December 2008. There are no active members ol 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 lund 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 the more recent valuations however was Gilts with cessation mortalty. Cessation mortalty assumes a more PTudent life expectancy - people will be expected to live longer, and pensions expected to bp. paid for longer. therefore a sliqhlly increased liability- During 2020121 changes in legislation provided that where active rnembership had ￿aSed it was then a requirement to obtain a 'cessation valuats"on' of the scheme, with a view to reaching settlement over an agreed period. and the scherne effectively cease. The Trustees instructed a professional cessation valuation, the Report ￿Vealing a deficit of £123,000. of which £3,000 was settled in the 2021122 year. wÈth a proposal of £1,000 per calendar month to clear. This persisted throughout 2022123, but the settlement period would have proved an unacceptably long penod at that rate. For 2023124. and beyond, settlement has been offered, and accepted, at £1.800 per calendar month which will settle the deficit over the ensuing five years. The resultant liability at 3111 March 2025 of £67,200 is shown in these Accounts. Given that this is now an absolute liabilty, no details of the underlying assets and liabilities need be disclosed here. 20

cltizens advice 14 Summary of Funds At 1 Aprll 2024 Movement for the perlod At 31 Pjlarch 2025 Restricted Funds." Designated funds: Unrestricted Funds: Total: 4,143 39,225 43,368 104,835 108,978 36.745 75,970 141580 184,948 15 Restrlcted Funds Balance Held at 31 March 2024 Balance Held at 31 March 2025 Incomlng Outgoing Transfers Foodbank Carers in Herts Cost of Living Adviser CitA Cost of Living Adviser (NHS) Frank LitchfEld Gen Advice Other Henry Smith Restructure Stroud CA -R Wewn CA-R CLIENT FUNDS Scams Crisis Intervention Disability Benefits EHC Homeless Other Casework Awards For All Trainin Other Total 12,249 12,160 72,625 3,175 5.000 27,921 51.200 30,000 6,045 7,724 1,703 1,666 27,529 10,000 20,973 13,341 18,643 829 322 783 (8.718) (13,052) (73.197) (3,240) (545) {22,362) {51,200) (14,821) (6,136) {7,823) (1,692) (1,609) (28,910) (10,218) (22,098) (14,990) (4,162> 3,531 892 168 404 65 4.455 5,559 15.179 91 99 11 57 1,381 218 1,125 235 1,414 14,481 288 285 797 16 Movement In Funds At 1 April 2024 Incomlng Resources Outgoing Resources At 31 March 2025 Transferd Restricted Funds: Advice services 4,143 4,143 322,783 322.783 285,797 285,797 2,239 2,239 43,368 43,368 Unrestricted Funds: Designated reSe￿e fund General fund 104,835 104.835 202.929 202,929 163,945 (163,945) 2,239 2,239 141,580 141,580 Total Funds 108,978 525,712 1449,742) 184,948 21-

citizens advice 17 Reconclliatlon of net Incomellexpenditure) to net cash flow from operatlng actfvitles 2024125 2023124 Net expenditure for the reporting period {as per the Statement of Financial Activrties) Adjustments for: Depreciation Charges Decreasel(Increase) in debtors Increase in creditors Movement in ension liabili Net cash rovided b I used in 75,970 (72,278) 701 (2,366) (23,761) (1,812) eratin activities 31,310 95 656 18 Rolated party transactlon8 During the year, £6,000 {202312024: £9,000) was the deemed market value of ser41￿S provided without charge by Tees Solicitors for legal work. James Dowson, a director of the company, is a partner of Tees. Also £3.500 (202312024.. £650) was the deemed market value of services provided without charge by fvlishcon de Reya for HR related advice. Nicola Anderson. a director of the company, was an employee of Mishcon de Reya during 2024r25. There are no other related parties to nole. 22