Charfty Y•glstratlon numb•r 1083566
Company regthknn number 04048683 IEnghnd and Wal•s)
HASTINGS ADVICE AND REPRESENTATION CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

HASTINGS ADVICE AND REPRESENTATION CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Directors
M (*atton
Cwoo
S Feldman
S Lewts
D Poole
A Bumett
F Mapstone
(Appointéd 16 May 20241
Secretary
J Everard
Charfty number
1083566
Company number
Principal addrn8S
The Advice and Communty H(t*
Renaissanc£ Fk)use
London Road
East Sussex
TN37 6AN
Reglst¢Thl office
The AdvK? and Community Hub
Renaissance House
London Road
St LeOna￿5-0￿Sea
East Sussex
TN37 6AN
Indepndent examlner
Peter Watters FCA BFP
McPherson5 CFG iimiied
23 St Leonards Roa
8exhilkill-S8a
East Sussex
TN40 1HH

HASTINGS ADVICE AND REPRESENTATION CENTRE
CONTENTS
Drectors, report
Independent examin8rfs rep
statsrnent of financial activiti8s
Statement of financial position
Statement of cash flows
12
Notes to the frnancial statements
9-23

HASTINGS ADVICE AND REPRESENTATION CENTRE
DIRECTORS. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AIARCH 2024
The dlrectors present their annual rep(ffl and ffinaThial statements for Ihe year ended 31 March 2024.
The a¢counts have tjeen prepared in accordance with the a(tounting poliLies set oul In note 1 to the accounts
and comply the tharrty's constitution. the Companies A¢1 2006 and 'Attounting and Reporting by Charrties.,
statement of Recommended Practice applicable lo chaiities prnparing Iheir aixounts 1> accordance with the
Financial Reporting Standard apFlicable in the UK Re￿bI￿ of Ireland (FRS 102)" (as amended for
a￿OUntIng periods commencing from 1 January 2016)
ObJectlv•s and adlvitieB
Our chatity's purposes as sel out in the ccKnpanVs hkmorandum & Artides of Assoaation are to:
. To relieve the poverty of the inhabitants of the arèa of benefft, partiC￿larty through the provision
of a comprehensive welfare benefit and tsx credts e4fvice servick:
. To educate the P￿blIC about the needs of those who *e suffwing from the effe(as of wverty..
. To promote research into the needs of those who are suffering from the effects of poverty and
assoc4ated issues and to disseThHnate the useful results thereof:
To promote the provision of f￿all￿e$ in the interest of social wellare. with th• object of improving
the ¢ondilions of life for the said inhabitant&
The aims of ow tharity are to releve local poverty aTrJ to improve the quality of lrfe for people on a low income.
(￿r aims fvly rellect the purposes that the charity was set up to furuw.
We review our aims, ot¥'ecbves and actMt*s eath year. This revi8w kx>ks at what we achieved and the
othcomes of our work in the previ(xts 12 months. The rewew k)oks at the success of each key activity and the
benefits they have brought to those people we are set up to lrt). The review also helps u5 ensure our aims.
objectives and activities remain focused on our slated purposes. We have r8feThed to the guidance Contained in
the Charity Commission's general gUthn￿ on pubthc be￿ffl when reviewing our aims and objedives and in
planning our future actiwbes.
Over the past year, HARC has contnwl to provrde a free rnformatK)n, advth and repiesenL*iL>n sentice to the
population of East Sussex and the South Coast of England in Wellare Benefits. thus assisting in Improving
diènts. quajity of lrfe and independent h"w7ng. Responding to the needs of indivtduals and t*kning our servrce, we
meet th¢ir needs with facg to face, telephone remote supwt at a range of community venues and th)me
visits.
We alm to help bring about a Welfa￿ system which is faif. acc¢YJntth and recognises the needs of all. In doing
so, we actively press toward posilive PK*lGy Ghange and rrfovide specialist welfare training to ensure everyone
wofkirg with and for the most vulneraNe in ow souety have the tools they need to provide the rmjht support.

HASTINGS ADVICE AND REPRESENTATION CENTRE
DIRECTORS. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
DeYolopmgnt•, Acllvltl•s and Aehkv•rnonts
A total of 19,121 client Contscts were made during 2023r24 and a remarkable £6.220.309 was secured in
previousty undaimed. enhanced, or reinstated beneffts of which £S.579,356 was se￿red for clients with
sabilities and long-temi heafth issues. HARC stsff supported eA2 ch'ents at various reviews and tribunals, ol
whith 615 won their cases, a 95.8% success rate. yet again demonslrating the expertise, skll. determination,
and motivatjon of the advice leam. In order to attain these high slandards. we continue to work in ￿rt￿PF5hip
th a range of other agencies such as East Sussex County Cwncil, NHS Sussex Integrated Care Board (ICB),
Hastings Borough Councal, Roth￿ OistsiGI Ccmjnial. British Gas Energy Tfusl and other voluntsry and ctharitable
groups.
Our stalist1￿ show that HARC was able to assist 85.S•A of dients who used our service, vthether it is with a new
or increased benefit or Universal Credit entiuement, represent*ion at tribunal or Sec￿ring a loan or grant. Those
clÈenls we are unable to help, we ty and refer onto an agency thal can, bul like HARC, the maioiity of frontlir*e
advice agenGies are running al fvll capaaty.
A total of 1,301 dient contsds were made through homo visits and suTgerk% to elderly, disabled and isolated
clients. The contir&ued support of the Magdalen & Lasher chaiity and l￿ding received from the Brrtish Gas
Energy Trust, Independent Age, Bw Local Project, Awards for All. the Foreshore Trust and the Sussex
Comnwnity FoUnda￿n ensured the cont￿uatIon of our hthly valued Outreath Servi￿.
In comparison fÉ costs £756.415 for HARC to provide an extensive ra￿e of adw¢e ar￿ representation 8eTViCeS
comprising f&e to face adtsryce; telephone and email advice" secorKlary advs* to professirjnal collea￿eS.
outreach surgeries: home visits" complex caseloads. advocacy and Irthmal WOTk.
In 2013, East Sussex County Counul approached IiARC to set up a Welfare Reform Helpline, aimed at helping
working age people understand the changes the ￿Te Reforms would bring about. More recenlly it wa5
recognised that people generalty have d[ffi￿lty underslanding the K￿lfa￿ Bonefits syslem and what they are
entitled to. The WelfaFp RefoFm Helpbne has now been succeeded by a Beneffts Helph'ne. This can be accessed
by peopbe of all ages residing in East Su55ex. In addition. many East Sussex residents with long-temi health
conditions now have acc8ss to a team of PiARC $pecialist (xseworkers to help them understand and attess Ihe
ojrrect beneffts.
&nce 2016. HARC has been Conducti￿ an athAce abd serM¢e Tefating to **ffare benefits for people
with and affethd by Multiple Sderosis (MS). The ser¥ri￿ is commissioned by the E8stt)oume & Weald&n and
Hastings & Rother grows of the MS Sc¢iety and is delivefèd by appointTh*nt, tslephone and email with home
visits for people more severety affected by MS. In Decémber 2020. the CIM¢hester and BogrK)r Regis group
commisS￿fied HARC to prO￿e a similar renth servi￿.
Sin¢e Aprl 2018, the Magdalen & Lasher Charty has been furNling HARC to support Paople in making online
digital applicallons lor Universal c￿di1 and to a￿st with the transfer ftom legacy benefits to Universal Credit.
This managed migration of mowng people from legacy benefrts to Univetsal Credit is well underway bul w￿1 not
be Completed until 2029.
Since Odober 2020, the Brilish Gas Energy Trust (BGET) has fvnded a proied to deliver Energy Adv*cè.
Budgeting Advice and Income Maximisation as well as speualist benefts advti. HARC is the lead partner in
partnership viith Energise Sussex Coast. Furthermore. w12023 BGET funded some additional advice ¢apacty to
enable HARC and Ener￿'Se Sussex Coast to expand the reach ol the proiecL
In Apnl 2021. East Sussex County C￿n￿l awarded HARC a ryant to put in place 'Addtional Measures, f¢y
pioviding financial and beneffts adviJ% to people on the ShI￿ed Patient List. and for people Ihat had beèn
affected by Government Guidance in relation to the Covid pandemi& This annual gMI is n(M for providing
finanaal and beneffts advice lo people that have been affethd by the ￿$￿1VIng uisis.
In February 2022. the Blagra¥e Trusl awarded HARC funding for three yeais to exph)re more effe￿1￿ ways of
communicating our Se￿1¢e. and the support we can offer, to young peo￿e. The infonnation gathered will enable
US to adapt lo the specific needs of local young peop* and thereby increase the number of young people using
our sepmces.

HASTINGS ADVICE AND REPRESENTATION CENTRE
DIRECTORS, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
In September 2022. the A￿sS to Justi￿ Foundation (AJF) awarded HARC a granl tlyough Ihelr Help AGGessing
Legal Support fund to provide some adI￿lI0￿al speciaknst we￿a￿ benefft appeals advtce and representation.
In November 2022. the Communiiy Juslice (via ￿F) awarded PLARC a grant to support the work that
we undertake in providing specialist social welfare Jegal athhce lo ow local Community in response to the
escalating impact of the cost-¢)f-living aisis on advice agencies.
In November 2023. Independent Age awarded PLARC a grant to enable wKreased capacFty to extend our TeaGh to
the mst vulnerable older people wthin our community. particularty those wilh long term health ISSLES and
disabilitiès who we know V￿uld othemse Strugg￿ lo acAxss our seNices. This has involved buikling on exisling
Lx>mfflunty partnerships, extending our ad￿'ce surgery venues and visiting the most tsolated and hard to reach
older people in their own homes.
Sussex Communty Found*iDn has supported HARC with a Cosbo&Liinng p￿jeCt, provision of advice at Rye
Foodbank and two grants from the LrtWe Chtyne Court Wnd Fami. These grants have enabkd HARC to SLPPOrt
hard to reach and vulnerable clients al both theAdwce & Community Hub and at outreach venues.
Our charity shops continue to raise vital fvnds for our athe services and continue to enjoy gth)d local support
with stock donations and a deduted team of vO￿nteers. Our work at the shops has been supported by the Jim
Jackson Enabl'ng and EdU￿tIonal Fo￿tiOn who fund the salary of a member of staff who is undertaking a
Level 2 Customer SeNice PrartAKinerAppwenticeship.
FinanGlal revlew
Despite the limited resources avai18L4e to this set#or and ongoing insecurit￿$ over funding. we have still been
able to mainlain and develop our m seNices. The chanty, wilh the aid of sound financral management and the
support of rts SL￿ has mall)tained a good level ol unrestri(aed funds.
This Position has largety been athieved due to the financial SUPK*Yt receNed from the British Gas Energy Trust.
Independent Age, the BIagr￿e Trust, East Su$sex County Council. aFKI the additional annual grant from the
Magdalen & Lasher Charity. Trms furrfjirvj has enabled HARC to continue providing advice and representation
servi￿$ to an inueased number of d*nls over the past twetr¥Te months. Howe%*r, we still need to rdy on
continued support from the local 8UtIK)rrties. This also needs to be suoemented from the ¢>)ntinued income
from the charity shops. A sizeable prop)rtion of the extemal furmling requirèd for 2024125 1$ in Pl￿ and with the
combined incomes of the two tharity shops we wil be able to continue to deFiver and deveknp our exist
services.
Princi
Aside from the inc¥Jme generated by the tharrty shops, the principal funding sources for Ihe chaiity ¥e cUrr￿tlY
by way of grant and contract income from East Sussex County cou￿11, Rother District Council and the
Foreshore Trust. As a resuh of increasing constraints on hxal aulhority expenditure. the charity has lo seek
funding from a much broader group of agencies and charitable trusts. The funding from Independent Age.
Magdalen & Lasher. Briiish Ga5 Energy Tntst, Sussex Community Foundation, Awards forAII and the MS SocTrety
has all been essent￿ to enabbe the charity to conlinue with wtreackn work.
LWA
It is the policy of the charity that unrestricted fijnds whith have not been designated for a specafic use shoLdd be
maintained at a level equivalent to between two and three months expenditure. The directors consider thal
re5er4es at this level vill ensure Ihat, in the event of a signifKart drop in funding, they will be able to continue the
charity's Current activities while consKleralion is given to ways in which additKThI fijnds may be raised.
The directors have assessed the major risks to which the thartty is exposed. are satIsf￿d that systems are in
place lo manage exposuie to the major risks.
Plans for thè future
The charity plan5 conllnulng the actiwbes oullined above in the forthconyrbg years subject to satisfactory furKling
arrangements.

HASTINGS ADVICE AND REPRESENTATION CENTRE
DIRECTORS. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structur•• govemanee and managem•nt
The tharity is constituted as a company knmted by guarantee, and is therefore govemed by a Memorandum &
Articles of Associalion.
The directors who $er%ed durwig the year and to the dale of Signa￿Te of the financiaj staternents were..
M Gratton
R Lynch
C Woollard
S Feldman
S Lewis
D Poole
A Bumett
F Mapslt)ne
(Retired 26 November 2024)
{Appointed 16 May 2024)
None of the directors has any beneficial tnterest in the company. Al of the diredrxs ate n￿MberS of the wnpany
and guarantee to contriixrte £1 in the event of a winding up.
The governance of the inGorporaled charity sTrts wilh a Board of Directors together wjlh ￿preSen￿l￿ve$
nominated by Hastings Borough Council and Rother Distr￿1 Council. The maximum number of DiTrclors al any
one time is sixteen. A quor￿n for a meeting of1he Board is four Directors.
The Board elects officers at its Annual General Meeting to fill the of Chairp￿SOn. Vice Chairperson.
Company Secretary and Treasurer.
The Board meets a minimum of eight times a year with the provisTh to meet nK)re frequenfy. The Board holds
an Annual Gwwral Meeting every calendar year wrth the FY0vis￿n to hcthl Extraordinary General M8elings as
necessary.
There are no specik restridK)ns imposed by the govemNTh3 document ￿InCem1ng the way the charity ca
operate.
There are no connected charities.
Asset cover for fundg
Note 15 sets out an anatysis of the assets attributable to the vartous funds and a des￿l0n of the trusts. These
assets are sufficient to meel the chari￿5 obligations on a fund by fund basis.
On behaK of ttTe directors
rector

HASTINGS ADVICE AND REPRESENTATION CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS OF HASTINGS ADVICE AND REPRESENTATION CENTRE
I report lo the directors on my examiiialion of Ihe fina￿la1 statements of Hastings Advice and Representation
Centre (the tharity) for the year ended 31 March 2024.
R•spon#lbllitl•s and basis of report
As the directors of tt* charity (and also its difeclors for tr* purposts ol company law) you are responsible for the
preparation of the financwl statements in accordance with the requirements of the Companies Art 2CM% (the 21)06
Having satisfied myself that thg finanaal ststements of the ¢harfy are not required to be audit8J under Part 16 of
the 2006 Act and are e]￿ible f￿ independent 8xamination. I report Wl Tespecl of ffly 8xaminakn.on of the charity's
financial stalernents caryied c%A under section 145 of the Charities Act 2011 (the 2011 Act). In Ganying out my
examination I have folowed am the applicable Diredwis Lwven by the ChJity Commission under section 145(51(b)
of the 2011 Act.
Independent examIne￿9 $tatemént
Since the chwity's gross InG0￿ exceeded £29J,OCXJ your èxaminer must be a member of a body listed in section
145 of the 2011 Acl. I conkn that l am walified lo undertake examination because l am a member of ICAEW,
which is one of the listed bodies.
I have completed my exarninat￿n. I confim that no matters have come to my attention tn COn￿￿[0n with the
eXaMinat￿n giving me cause to beI￿ve that n any material respect:
accounting records were not kept in respec4 of the L*arity as required by se¢tron 386 of the 20(BAct: or
the financial statements do not accord with those records", or
the financial statements do not compty w7th the accounling requirem8rts of section 396 of the 21)J6 Act other
than any requirement that Ihe accounts give a true and fair view is nol a matter considered as part of an
ndependent examination.. or
the fmancial statements have nol been prepar8d in a(￿rOonCe wilh the Methods and prinuples of the
Slalement of Recommended Pr&*ice for actountiry and reporting by ctharities applicable to charities
Preparing their accounts in a￿Ord￿Ce with the Financial Reporting Standard appUcable in the UK anj
Republic of Ireland {FRS 102).
I have no concems and have come acrnss no other mattorn in conneclion with the examination to which attention
skjuld be drawn in this report in order to enable a proper und8rstandirrfJ ffflarti* statements to be reached.
Potsr Watters FCA BFP
McPhersons CFG Lynrted
23 St Leonards Road
Bexhin-onvsea
East Sussex
TN40 1 HH
Dated..
C-11-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF FINANCIAL ACTMTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARGH 2024
Current flnancial year
Total
Total
fun
9￿•￿1 De•ignatsd
2024
2024
funds
2024
2024
2023
Notss
InGorne from:
Donalions and grants
Charrtable activities
Investments
43.362
216,119
6,925
43.362
656.441
6.925
52.057
718,112
650
440.322
Total Income
266.4CI8
440.322
7(￿,728
788,819
Expendi￿re on:
Raising funds
Charitable activities
114.174
102,034
114,174
642,241
117.004
620,045
540,207
Total expendltur•
216,208
540,207
756,415
737.049
Net gainsl(losses) on
investmenls
12
Net in¢<)mel(•xpendlturel
50.2(
(99.885)
(49.679)
31.775
Transfers beiween funds
(42.509)
22,509
Net movement Trn funds
7.697
20.000
177.376)
(49,679)
31.775
Recontlllatlon of funds..
Fund baLan￿S at 1 Apil 2023
82.409
180.0(M)
109.194
371,603
339,828
Fund balaneès al 31 March 2024
21XI,000
31,818
321.924
371,603
The slalement of financtal activities inc{￿jeS al gains and losses recogThsed in the ￿r. All income and expendituro
derive from ¢ontinuin9 acbvities.

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF FINANCIAL ACTivrriES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUPIT
FOR THE YEAR ENDED 31 MARCH 2024
Prior fimne￿I year
un￿$trICt￿ Unr•strl¢tyd R¢•trfcted
fund
fund•
funds
g•neral Dmlgnated
2023
2023
Total
2023
2023
Incorne from:
DonalKJns and grants
Charitable activities
Investrnents
52,057
202286
52,057
716,112
650
513,826
Totsl Incomo
254,993
S13.826
768.819
Expondlturn on:
Raising funds
Charitabk actsvities
117,001
104.521
117.004
620.045
515,524
Totsl oxpendlturn
221.525
515,524
737,049
Nel gainsl(kbsses) on investrnents
12
Net incomel(expendnuro)
33.473
(1.698)
31.775
Transfers belween fijnds
(31.956)
15,000
16.956
N•t rnovoment in funds
1,517
15.0(10
15.258
31.TT5
R•¢on¢lllatlon of funds:
Fund babances at 1 April 2022
80.892
165.000
93,936
339,828
Fund balanc￿ at 31 March 1123
82.409
180.1XIO
109.194
371,603

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF FINANCIAL posrrioN
ASAT31 MARCH 2024
2024
2023
Mote8
Flxed assots
Tangible assets
InveslmentS
14
15
1,854
5,803
91
Current •88ets
Debtors
Cash al bank and in hand
5,894
16
55.454
287.177
30,586
354,380
342.631
384.966
Cr•ditor4'. amounts falllng du• wilhln
one y•ar
17
(22.660)
(19,25n
Net curr•nt amets
319.971
365,709
Total assets less cungnt liabiliiies
321.924
371.603
Net assets excluding pemion liablllty
321.¥24
371,603
The funds of the charlty
Restrtcted income funds
Unre5tricied furKJs - general
Unrestricted funds- Designated
21
31,818
90,106
2O),000
109,194
82,409
180,000
18
321,924
371.603
The oornpany is entitled to the exemptK)n from the audit requirement contained in section 477 of the Companies Act
2006. for the year ended 31 March 2024.
The director5 acknowledge Iheir ￿SponSIbl111￿$ for with Ihe requirements of the Companies Ad 2006
with respect lo acts)unting records and the preparation of finanuial Staterr￿nIs.
The members have not required the c(Mnpany to obtain an audit of its fman(xal statements for the year in questK•n in
accordance wtth sectKJn 476.
These financAI statements have been prepared in accordan¢e with the provisions appkable to Companies subj'e
the small companies regime.
The finanaal ststements were approved by the directors on ...
Gratto
Company registration number 04048883 (England and V+dles)

HASTINGSADVICE AND REPRESENTATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Acci￿nting policies
Charfty Infomiation
Hasting$ Advice and Representalion Centre is a private c%xn￿Y limited by guarantee incorporated in
England and Wales. Tha registered Off￿ is The Advicti arKI Community Hub. Renaissance House, London
Road, St Leonard54Jn-Sea, East Sussex. TN37 6AN.
1.1 Accounllng ¢4)nvenllon
The accounts have teen prepared in ￿OrdanCe with the tharity's constitutron. the Companies Act 2006 and
'Accounting and Reports'ng by GharitEs-. Statemerrt of Re())rnmended Pradil￿ applicable to charities
preparing their accounts in a{￿rdan￿ with the Financ4al Reporting Standard apph'¢able in the UK and
Republic of Ireland (FRS 102)- (as amended for accounti￿ periods ccrfnmencang from 1 January 2016). The
charity is a Public Benefrt Entity as defffied by FRS 102.
The finanfAal statements are prepared in sterling. which is the CUFTency of the charity. Monetary
amounts in these finarKyal statsrnenls are rounded to the n&vest £.
The acGounts have been prepared under Ihe historral cost convention. modified to rnclude certain financial
instruments at fair value. The pririw accounting pcltC4es adopled are set out bel(r•4.
12 Golng ¢on¢•rn
At the time of approving the financial sL2lernents. the dire(kn have a reasonable expectation Ihat the chaiity
has adequate resource5 to continue in cperalional exislence for foreseeable futwe. Thus the dYectOTS
continue to adopt the going concem basis of ac￿unting li preparir¥J the fjn8naal statements.
1 J Charitable funds
Unrestricted funds are aValatr￿ for use at the rfiscretion of the dvectors Hi furtPwance of tr*ir charitable
objectives.
Designated funds comprise fijnds which ha¥e been set as*Je al the dis¢J&ion of Ihe directors for specthc
purposes. The purposes and L￿s of the desy)aW funds are sel out in the Fbotes to the financial statements.
Restricted funds are Subject to Spe￿fiC conditions by donors as to h¢yw they may be used. The p￿PoSe$ and
uses of the restricted funds we set out in the notes to the a(xi￿nI*
Endowment funds are subject lo speufic condit￿$ by darrf￿$ that the capiial must be maintained by the
chority.
1A I￿orne
ncome Is recognised when Ihe charity is legaty entitled to It after any pèrfom&2nce conditions have been me1.
Ihe amounts can be measured relHbty, and il is probaL4e1hat income wil bp received.
Cash donations are recognised on recwt. Other donations recognised on¢e lh• tharity has been nolified
of the donation, unless performance condrtions requTr deferra of the amount Income tax recoverable in
relation lo donations received under GiftAid or deeds of ¢ovwMnt is re￿gnIsed at the time of the donatbon.
Leg￿leS are remgnised on roceipl or otherwise rf th8 Gharity has been notified of an impending d*tribution,
the amount is knLY4¥n, and receipt is expected. If the amotsnt is nol known. the legacy is trealed as a
contingent asseL
Incoming resources from charitable trading aclivty are a¢xounted for when ewned. donated item8 for the
shops ale r•rJognised in the ac￿untS when sokj.

HASTINGS ADVICE AND REPRESENTATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcles
(Contlnuod)
Grants ar8 accounted for gross when receivable as kng as they are ￿Pable of financlal measurèment unloss
perfornian¢e condittons require deferral of the amounl.
1.6 Expenditure
Expenditure is recognised 0￿e there is a legal or constwdive obligation to transf8r e￿70M1C benefrt to a
third party, it is probable that a transfer of economic beneffts will be required in settlement. and the amount ol
the obliga￿n can be measured reliabty.
Expenditufe is classffj￿d by athity. The o)sts of each arty￿ty aTe made up 01 Ihè total of dTrrgA costs and
shared costs. includ1￿ supFrf)rt costs involved in undertaking each a(liMty. Dired costs attributable to a single
activty are alocated direcuy to that aclivty. Shared cosls which contribute to more than one acttvrty arMJ
support costs which are not attributsbk to a single aclivtty are apwlioned behyeen those adivities on a basis
Isistènt with the u58 of resourc85. Central staff Gosts are allocated on the basis of lime spent. and
depreci*ion charges are allocated on ttle of the assevs us
Expenditu￿ is recognwd on an accrual basis as a liabifty ts in￿￿red. Expenditure indudes any VAT whid)
cannot be fully recovered, and ts reported as part of the expenthture to whi(* it relates.
Cos1 ol generating funds comprise the costs assocaated with lrnding for furKlraising purposes including the
charivs shops.
Charrtable expenditute ¢omprK8es tho* rxjsls incJJrred by the charity in the defvery of its activities and
ServI￿S for its beneficiaries and the cy)st of altracting ￿￿[￿Trtary Nicome. H tncludes both costs that ean be
allocated directy to such activtlies and Ihose of an indired nature to support them.
Governance cfj3ts include those costs assocBted wilh meeling th• constituthxal and statutory
requirements of ihe charity.
1,6 Tangibl• fixed assets
Tangible fixed assets are initialy Measured at cx)st and subsequénty n*asured at ￿st or valuation. net of
depreciation arxl any Impalm￿nI losse
Tangible fNed assets are stated at C05t less deprecialit)n. Depreciation is provided at rates calculated to vKite
off the cost less eslimated resitha value of eath asset oh*r expected useful h'fe. as follows..
Office Equipment
Shop Fittings
33% per armm on a straight line basis
33% per annum on a straiglrt li)e basis
The gain or10ss arising on Ihe di¥xwl of ￿ asset is determined as the difference belww the sale proceeds
and the carying value of the ass￿. is fecognised in the statement of financMI arAivib8s.
1.7 FIX￿ asset Inve•lJnents
FIX￿ asset investments are initi'alty measured at transaclion price exduding tran5Xtion costs. and are
subsequenty measured at fair value at eath reporting date. Changes in fair %plue are recognised In net
in¢omel(expenditure) lor the year. Transaction costs afe expensed as inollred.
1.8 lrnpainnent of fixed assets
At each rep¢)rting end dale. the charily reviews the caryirw3 amounts of its tangible assets to delerming
whether there is afiy indication that Ihose assets have suffered an Impalrn￿rrt loss. If any such indration
exists, the rècoverable amount of the asset is estimated in order to determine th8 extent of the impairment
loss (tl any).
10-

HASTINGS ADVICE AND REPRESENTATION CENTRE
NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollci08
(Contlnued)
1.9 Cash and cash equivalents
Cash and cash equivalents inrkne cash in hand. deposits held at call wTrth banks. other sh(￿l-teM ￿Uld
investments with original maturities of three months or less. and bank overdrdfts. Bar* overdrafts are sh(Mn
within borro*ings in GufTent IFabilKie*
1.10 Financlal instNm•nts
The charrty has electe¢J to aFf4y the provisions of Se(lion 11 'Basio Financial Instrumer*ts' and Section 12
'Other FinancÉal Instruments Issues, of FRS 102 to al of its fu)antaal instruments.
Financial inslruments are recognised in charity's bala￿ sheet vhben the cha17ty becomes paty to the
contractual provisions of the instwment.
Financial assets and liab11￿.es are offse( wilh the net amounts pw85entsd in the financial statements, when
there is a legally errforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and setlje the liabilty sffnul1ar￿ou￿y.
8￿1¢ finanelalassets
Bastc finanaal assets, which indude debtors and c85h bank balan￿3, are iTritialty measured at
transaction price including transact￿n costs and are subsequenlty carried at amortised ￿$1 using the effective
Inte￿51 rnethod unless the arrangement constilules a financing transaction, where the transaiAion is
measured at Ihe present value of the fijture receipts discounted at a market rale of interest Financial assets
dassif*d as receivabie within one yw are not amortised.
asl¢ financlalliabi7ths
Bas￿ financial liabifities, indudiry creditors and bank loans are initiauy reojgnised at tra￿action pri￿ unless
the arrangement constilutes a financ4ng transaction, where the debl instTumenl is measured at the p￿sent
value of the future paymerrts discounted at a market rate of interesL Financial liabllities da$sÉf*d as payable
within one year are not amortisèd.
Debt instrumnts are subsequentty ￿led at amorttsed cost. using Ihe effective interest rate method.
Trade credit¢ys are r￿AIgatIonS to pay goods or swwces that have been acquired in the ordinwy cours• of
operations fmm suppliers. Amounts payable are dasstfied as current liab￿lieS rf payment is due within one
year or less. It not. they are preserrted as nonwcurrent IHbilities. Trade creditors are recognised initially al
transactiijn price and subsequenty measwed at amortised cost usiw the effocaive interest method.
Derecognluon of fftmncial liabilitles
Financial liabilities are derecognised when the rtharit￿s contractual Obl￿allOnS expre or are discharged or
cancelled.
1.11 Employee b•Mfits
The cost of any unused holwjay eTrtiUemenl is reo)gnised in the pwK¥l in YthKh the employee's sernices are
rec*ived.
T6miination benoffts are Fecognised immediately as an expense when the tharrfy is domonstrably G￿nMitted
to tanninate the employment of an employee or to proyide temiwHtson beneffts.
1.12 Cleferred In¢om
Income is deferred in rospect of nKnes f￿ved in respecl ol ¢ontracts which do nol Comrnen￿ untl after
the balance sheet dale.
11

HASTINGSADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Cash flows from op•rating aclivitles
Cash labsorb8d by)Igonerated from
operations
23
(73.303)
24,916
Invesllng adivltle8
Purchase of tangible fixed assets
Purchase of investments
Investment income re￿ived
(￿)
13.9131
(4)
Net cash generatsd fronil(u8•d In)
Inv•sting a¢ts"viti05
{3267)
N•t cash usod in flnanclng Xtlvilles
Plet (decreas¢Yln¢rease In ¢ash and coh
equivalents
(67.204)
21,649
Cash and cash equr¥alents al beginning of year
354.380
332.726
Cash and cash equivalont• at and of year
287.173
354,380
12-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Crftkal •ccounttng 9￿M*1•4 and JudgffiRnts
In the apfvtion of the cha￿6 accounting pol*ies. the directors are requ¥ed lo make judgèrrents,
e$limates and assumptions about the carying amount of assets and liabilities that ale not read￿Y apparerrt
from other sources. The estimates 2nd associated as$ufflptions are based on histori(xl experl&nee and other
factors that ate conS￿ered lo be relevanL Adual results rnay dffier from these e8tirnates.
The estimates and underfyw49 assumptions are iewewed on an orwing basis. Revisions to accounting
estimates are recognised in the period in whi¢h the estim*e is revtsed wh¥e the revision affects onty Ihat
period. or in the period ol the WiSKJn and future ￿TiOdS where the revisKm affeds both current and future
Income from donatlom and graiits
Unre3trlcted Unrostrkt•d
funds
2023
2024
Donations and gifts
Grants receivable
30,414
12.948
32,931
19.126
43,362
52.057
Grants receivable for core acllvlll•s
Olher
12.948
19,126
12.948
19.126
Income from investménts
Unrostrfcted Unrestrtcted
funds
funds
2024
2023
Interest receNabfe
6,925
650
13-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charftablo •Ctlvhl•s
Grants Charlty
re￿1¥ab
for tradlng &
¢harltab
grnnt
Total
Grants Charity shop Total
2024 re¢•lvalAe
tradlng &
2023
for grant inGom•
activitles
2024
2024
23
20Z3
PerformarKe relaled grants
Anc￿ary trading In￿￿•
533.855
533.855 580.403
122.586 122.586
580,403
135.709 135,709
533,855 122.586 656,441
580.403
135,709 718,112
AnaPysi3 by frjnd
UNeslnded funds- genernl
Reslri(aed funds
93.533 122.588 216.119
66.577
440.322 513.826
135,709 202,286
513,826
533,855 122.588 656,441
580.403
135,709 716,112
14-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Rmlslng funds
Unrntrlct￿ Unrestricted
funds
fvnds
goneral
general
2024
2023
Other trading 8clivities
Staff costs
34,415
79.759
36,028
80,976
Fundrwng trading'.wsts of ch*ity slw salaTW al￿ o¥erheads
114,174
117,004
114.174
117,004
Expandi￿￿ (M charftable activitie•
Charitiabl• Charitiable
a¢llvities
a¢Ovltlo8
2024
2023
Direct costs
Slaff ￿$ts
Depreaation and impairment
Activities undertaken diredy
Service Cha￿e5
Insuran
Repairs arKI renewals
Telephone
Piinting, postsge and stationery
Hire ol equipment
Computer ￿51$
Course fe85
Travelling
Sundries
552,057
4.774
59,283
4,805
689
178
1.053
3.226
534,151
6,560
52,927
5,262
629
1,072
12
1,764
3.549
455
2,180
1.490
386
2,422
633,927
614,125
Sharo of support and gov•rnan¢e costs (wo not• 8)
Governance
8,314
5,920
642.241
620.045
Analy818 by fund
Unrestricted lunds- general
Restricted fijnds
102.034
540,207
104,521
515,524
642.241
620,045
15-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS (coKfiNUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs allocated to a¢tritses
2024
2023
Governance costs
8,314
5.920
Ana￿ed between:
Charttiable activitres
8,314
5,920
Govemance costs includes paymerrts to Independonl ExamineTS of £3,710 P023: £3.2￿1) for examlnation
Not movernent in funds
2024
2023
The net movement in fu￿ is stated aftor chargirW(crediting):
Depreciation of owned tangible fixed assets
4.774
6,560
10 DireGtOTS
None of the dTector5 (or any per￿￿ connected with them) weceived any remuneration or expen￿3 during
the year.
11 Employees
The averag6 monthty number enplDyees thiring the yèar was."
2024
Numbor
2023
Numbgr
23
24
Employrnnt c¢xts
2024
2023
Wages and salaries
631.816
615.127
There were no employees whose annua remunerath'on vrds more than £60.IXiO.
Remun•rntion of key m•nagttn•rt petsonnel
The remur*rali￿ of key management personnel was as follows:
2024
2023
Aggregate ¢ompensati
121,970
119.827
16-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMEKf OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Galns and loss￿ ¢)n inve*tsn•nts
Unrestrlctsd Unrèstrkted
fund8
fund$
2024
2023
GainslOo$ses) arising on:
Revaluation of imiestrnents
13 Taxatton
The charity is exempt from ta￿lI)n ¢)n its a¢trth$ because all ts ￿COme is f(K charitable purposes.
14 Tangible fixed as60ts
offl￿ Shap Flttbigs
Cost
Al 1 Aptil 2023
Addthns
19.621
826
27,121
826
At 31 March 2024
20.447
7,500
27,947
Deproclation and impairnient
At 1 April 2023
Deprec4tion charged in the year
13.819
4.714
21,319
4,774
Al 31 March 2024
18.593
26,093
Canylng amount
At 31 March 2024
1,854
1.854
At 31 Marth 2023
5,803
5,803
15 Flxèd ￿¥&t Inv•3tmonts
Llsted
invutments
Cost or valuation
At 1 April 2023
Valuation changes
91
At 31 March 2024
99
Carrying Amount
At 31 March 2024
99
At 31 Marth 2023
91
17-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS ICONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2024
16 Debtop•
2024
2023
Amounts falling duè wilhin OM yèar
Trade debto
Prepayments and accrued Micome
53,817
1.637
29,320
1,266
55,454
30,586
17 CrndltQV5: amounts lalllng due wlthift one year
2024
2023
other laxatton and soGk?15eaJtity
AKwals and deferred income
10.395
12.265
11.988
7.289
19,257
18 Unrtttrkt•d funds - Designated
At 1 Aprfl
2023
Transfor4 At 31 MaT¢h
2024
Three months running costs
180,000
20,000
2LKI,000
Pr•vlou¥ y•ar
At1Ap
2022
Tr•nsf•r8 At 31 IAar¢h
2023
165.1
15.000
180,000
£21)0,01)J of designated funds have been sel aside to contribute ttrwards thr8e months runnirw Costs of the
charity.
19 Unrnstrfctsd funds
At l Aprfi
Incoming Resour
2023 rnsources •xp8nded
Tmnsf
Gains and At 31 M•rch
loues
2024
Un￿striCted
funds
(216.208)
(42.509)
90,106
18-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Unrnstrlcted funds
(C¢)nllnued)
Previous yo•r.
At 1 Aprfl
2022
Incomlng Resourc
resources expended
Tran•f•r8
Galn$ and At 31 March
losses
2023
Unrestrlc*ed
funds
80.892
(221.525)
(31.956)
82,409
20 Analysis of net a$s•ts b•tw•en funts
Unrn81rktsd Unr••tri¢t•d R••tiicted
funds
funds
gonerdl Designatsd
2024
2024
Total
2024
2024
At 31 March 2024:
Tangible as5els
Investment5
Current assetsl(liabilities)
1.854
99
319,971
88.153
2￿.000
31.818
90.1L
2￿,0[mI
31.878
321,924
Unrgstricted Unrostrtcted Ro•trlcted
funds
funds
gen8ral tk80gnat&d
2023
2023
Total
2023
2023
At 31 March 2023:
Tangible assets
Investm8nls
Current assetsl(IFabilities)
1,595
91
80,723
4,208
5,803
91
365,709
180.000
104.986
180.OCvJ
109.194
371,603
19-

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HASTINGS ADVICEAND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
22 Rèlatod ￿rtY transactk)
There were no dtsthsable related pkn transaclions during Ihe year12023- none).
23 Cash generat￿ frorn operntioTrs
2024
2023
{Deficilysurpu$ for the year
{49.679)
31.775
Adjustments for.
Investmenl income ret￿nised in statement of finanaal
Fair value gains arml losses on ThiestmeTrts
Depreciatton and inyaimient of tsngible ￿ed assets
(6.925)
{8)
4.774
(650)
15)
PAovements in working Gapital".
(Increase) in debtors
InGreasel(de¢rease) in ueditors
(24.868)
3.403
(10,292)
12,472)
Cash (absorbed byygenerat8d from opordllons
173,303)
24.916