Charity reglstratlon number 10835661England and Wales)
Compary registration number 04048683
HASTINGS ADVICE AND REPRESENTATION CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

HASTINGS ADVICE AND REPRESENTATION CENTRE
LEGALAND ADMINISTRATIVE INFORMATION
Dire¢tors
M Gratton
C Woollard
S Feldman
S Lewis
A Burnett
F Mapstone
R Roser
(Appointed 16 May 2024)
(Appointed 11 Febwary 2025)
S8cretsry
J Everard
Charity number (England and Wales)
1083566
Company number
04048683
Principal addre88
TheAdvice and Communty Hub
Renaissance House
London Road
St Leonards-on-sea
East Sussex
TN37 6AN
Rogistsred offlce
The Advice and Community Hub
Renaissance House
London Road
st Leonards-on-sea
East Sussex
TN37 6AN
Independent examiner
Peter Watters FCA BFP
Galloways Accounting (Bexhill) Limited
23 St Leonards Road
Bexhill-on-sea
East Sussex
TN40 1HH

HASTINGS ADVICE AND REPRESENTATION CENTRE
CONTENTS
Page
Directors, report
Independent examinefs report
ststement of financial activities
Statèment of financial position
Statement of cash flows
13
Notes to the financial statements
9-23

HASTINGS ADVICE AND REPRESENTATION CENTRE
DIRECTORS. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The directors present their annual report and financial statements for the year ended 31 March 2025.
The accounts have been prepared in accordance wilh the a¢¢ounting policies set out in note 1 to the accounts
and comply with the charit￿$ constituiion, the Companies A¢1 20C6 and °A¢¢ounting and Reporting by Charities:
Statement of Recommended Practice applicable to chariti8s preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). (as amended for
accounting periods commencing from 1 January 2016)
Objectives and actlvltles
Our Charity's purposes as set out in th8 company's Memorandum & Articles of Association are to:
To relieve the poverty of the inhabitants of the area of benefit, particularfy through th8 provision
of a comprehensive welfare benefit and tax credits advice seNice:
To educate the public about the needs of those who are suffering from the effects of poverty:
To promote research into the needs of those who are suffering from the effects of poverty and
associated issues and to disseminate the useful results thereof.
To promote the provision of facilities in the interest of social welfare, with the object of improving
the conditions of life for the said inhabitanls.
The aims of our charity are to relieve local poverty and to improve the quality of lrfe for people on a low income.
Our aims fully reflect the purposes that the charity was set up to further.
urw
iv
We review our aims, objectives and activilies each year. This review looks at what we achieved and the
outGomes of our WOTk in the previous 12 months. The review looks at the success of ea¢h key activiiy and the
benefts Ihey have brought to those people we are set up to help. Th8 review also helps us ensure our aims,
objectives and activities remain focused on our stated purposes. We have referred to the guidance contained in
the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in
planning our future activities.
efo
usofourw
Over the past year, HARC has Continued to provide a free information, advice and r8presentation seprfice to the
population of East Sussex and the South Coast of England in Welfare Benefits, thus assisting in improving
dients, quality of life and independent living. Responding to the needs of individuals and tailoring our servi￿, we
meet their needs with face to face, telephone and remote support at a range of community venues and home
visits.
We aim to help bring about a welfare system which is fair, accountable and recognises the needs of all. In doing
$0, we actively press toward positive policy change and provide specialist welfar8 training to ensure everyone
working with and for the most vulnerable in our society have the tools they need to provide Ihe right support.

HASTINGS ADVICE AND REPRESENTATION CENTRE
DIRECTORS. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Developments, A¢livttifts and Achievements
A total of 19,668 client contacts were made during 2024125 and a remarkable £6,667,068 was secured in
previously undaimed, enhanced, or reinstated benefits of which £6,191,248 was secured for dients with
disabilities and long-term heafth issues. HARC staff supported 676 clients at various reviews and tribunals, of
which 643 won their cases, a 95.10/0 success rate, yet again demonstrating the expertise, skill. determination,
and motivation of the advice team. In order to attain these high standards, we continue to work in ￿rtnership
with a range of other agencies such as East Sussex County Council, Hasting$ Borough Council, Rother District
Council, British Gas Energy Trust, The Henry Smith Foundation, the MS Society and other voluntary and
charitable groups.
Our statistics show that HARC was able to assist 86.2ts/0 of dients who used our service, whether it is with a new
or increased benefit or Universal Credit entitlement, representation at tribunal or securing a loan or grant. Those
clients we are unable to help, we try and ￿fer onto an agency that can. bul like HARC, the majority of fronlline
advice agencies are running at full capacty.
A tolal of 1,373 client contacts were made through home visits and surgeries to elderly, disabled and isolated
ients. The continued support of the Magdalen & Lasher charity and funding re￿IVed from the British Gas
Energy Trust, Independent Age, Awards for All, the Foreshore Trusl, the Silver Lady Fund and the Sussex
Community Foundation ensured the continuation of our highly valued Outreach Servi￿.
In comparison it ¢osts £744,076 for HARC lo provide an extensive range of advice and representation services
comprising face to face advice., telephone and email advice- secondary advice to professional colleagues.
outreach Surgeries; home visits: complèx caseloads,. advo¢acy and tribunal work.
In 2013, East Sussex County Council approached HARC to set up a Welfare Reform Helpline, aimed al helping
working age people understand the changes the Welfare Refomis would bring about. More recentty it was
recognised that people generally have diffi¢ulty understanding th8 Welfare Benefits system and what they are
entitled to. The Welfare Refomi Helpline has now been succeeded by a Beneffts Helpline. This can be accessed
by people of all ages residing in Easi Sussex. In addition, many East Sussex residents with long-temi health
¢onditions now have access to a team of HARC specialist caseworkers to help them understand and access the
correct beneffts.
Since 2016. HARC has bèen conducting an advice and advocacy service relating io welfare beneffts for people
wilh and affected by Multiple Sderosis (MS). The Servi￿ is commissioned by the Eastbourne & Wealden and
Hastings & Rother groups of the MS Society and is delivered by appointment, tel8phone and email with home
visits for people more severely affected by MS. In De¢ember 2020, the Chichester and Bognor Regis group
commissioned HARC lo provide a similar remote seNice.
Since April 2018, the Magdalen & Lasher Charty has been funding HARC to support people in making online
digital applications for Universal Credit and to assist with the transfer from legacy beneffts to Universal c￿lt.
This managed migralion of moving people from legacy benefits to Universal Credit is well undenNay and is likely
to be Completed in ear￿ 2026.
Since Odober 2020, the British Gas Energy Trust {BGED has funded a project to deliver Energy Advice,
Budgeting Advice and Income Maximisalion as well as specialist benefits advice. HARC is the lead partner in a
partnership with Energise Sussex CoasL
In April 2021, East Sussex County Council awarded HARC a grant to put in place 'Additional Measures, for
providing financial and benefits advi￿ to people on the Shielded Patient List, and for people that had been
affected by Government Guidance in relation to the Covid pandemic. This annual grant is now for providing
financial and benefits advice to people that have been affected by the increased cost-of-living.
In February 2022, the Blagrave Trust awarded HARC funding for three years to explore more effective ways of
communioting our service, and the support we can offer, to young people. The information gathered will enable
us to adapt to the Specif￿ needs of local young people and thereby increase the number of young people using
our services.

HASTINGS ADVICE AND REPRESENTATION CENTRE
DIRECTORS. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
In November 2023, Independent Age awarded HARC a grant to enable increased ¢apa¢ity to extend our reach to
Ihe most vulnerable older people within our communrty, particularly Ihose wilh long temi healih issu8s and
disabilities who we know would otherwise struggle to access our seNices. This has involved building on existing
community partnerships, extending our advice surgery venues and visiting the most isolated and hard to reach
older people in their own homes.
In February 2025, The National Lottery Community Fund (Awards for All) awarded HARC a grant to deSver
additional support to our Beneffts Triage Outreach and Helpline Servi￿$.
A grant from Sussex Community Foundation enabled HARC to continue supporting hard lo reach and vulnerable
dients at Rye Foodbank.
Our charity Shops continue to raise vital funds for our advice services and continue to enjoy good local support
with stock donations and a dedie2ted team of volunteers. Our work at the shops has been supported by the Jim
Jackson Enabling and Educational Foundation, who funded the salary of a member of stsff undertaking
Professional Development.
Flnancial review
Despite the limited resources available to this sector and ongoing insecurities over funding, we have still been
able to maintain and develop our core services. The charity, with the aid of sound financial management and the
support of Èls staff has maintained a good level of unrestricted funds.
This position has largely been a¢hieved due to the financial support received from the British Gas Energy Trust,
Independent Age, The Henry Smith Foundation, the Blagrave Trust, The A&0 Sheamian Foundation. East
Sussex County Council, and the additional annual grant from the Magdalen & Lasher Charity. This fundng has
enabled HARC to continue providing advice and representalion services to an In¢￿ased number of clients over
the past bNelve months. However, we still need to rely on continued support from the local authorities. This also
needs to be supplemented from the continued income from the ¢harty shops. A sizeable proportion of the
extemal funding required for 2025126 is in place and with the Combined incomes of the two charity shops we will
be able to continue to deliver and develop our existing services.
Prin
Aside from the income generated by the ¢harity shops, the principal funding sources for the charity are Currentty
by way of grant and contracl income from East Sussex County Council, Rother Disttict Council and the
Foreshore Twsl. As a result of increasing constraints on local authority expenditure, the charity has to seek
fvnding from a much broader group of agencies and charitable trusts. The funding from Independent Age,
Magdalen & Lasher, British Gas Energy Trust, Sussex Community Fovndalion and Awards for All has all been
essential to enable the Charty to continue with its much-needed outreach work.
It is the policy of the charity that unrestricted funds which have not been designated for a specrfic use should be
maintained at a level equivalent to between Iwo and thr8e months expènditure. The directors consider that
serves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the
charity's current activities while consideration is given to ways in which additional funds may be raised.
The directors hav8 assessed the major risks to which the charity is exposed, and are satisfied that systems are in
place to manage 8xposure to the major risks.
Plans for the future
The charity plans continuing the activities outlined above in the forthcoming years subject to satisfactory funding
arrangements.
Structurei governance and management
The charity is constituted as a company limited by guarantee, and is therefore govemed by a Memorandum &
Artides ofAssociation.
The directors who served during the year and up to the date of signature of the financial statements were..
M Gratton
C Woollard

HASTINGS ADVICE AND REPRESENTATION CENTRE
DIRECTORS, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
S Feldman
S Lewis
D Poole
A Bumett
F Mapstone
R Lynch
R Roser
(Resigned 28 April 2025)
(Appointed 16 May 2024)
(Resigned 26 November 2024)
(Appointed 11 February 2025}
None of the directors has any beneficial interest in the company. All of the directors are members of the company
and guarantee to contribute £1 in the event of a winding up.
The govemance of the incorporated charity Slts with a Board of Directors together with rèpresentatives
nominated by Hastings Borough Council and Rother District Council. The maximum number of Directors at any
one time is sixteen. A quorum for a meeting of the Board is four D1￿ctorS.
The Board elects officers at its Annual General Meeting to fill the posts of Chairperson, Vice Chairperson.
Company Secretary and Treasurer.
The Board meets a minimum of four times a year with the provision to meet more frequently. The Board holds an
Annual General Meeting every calendar year with the provision to hold Extraordinary General Meetings as
necessary.
There are no specific restrictions imposed by the goveming document concerning the way the charty Can
operate.
There are no connected charities.
Asset cover for fund$
Note 15 sets out an analysis of the assels attributable to the various funds and a descrioion of the trusts. These
assets are sufficient to meet the charity's obligations on a fvnd by fund basis.
On behalf of the directors
MGra
Dire¢tor
Dated: .
3 Ip.2

HASTINGS ADVICE AND REPRESENTATION CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS OF HASTINGS ADVICE AND REPRESENTATION CENTRE
I report to the directors on my examination of the financial statements of Hastings Advice and ReFfesentation
Centre {the charity> for the year ended 31 Ma￿h 2025.
Responsibilities and basrs of report
As the directors of the charity (and also its directors for the purposes of company law), you are responsible for the
preparation of the financial statements in accordance with the requir8ments of the Companies Act 2006.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of
the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the
¢harily's financial statements carried out under sedion 145 of the Charities Act 2011. In carrying out my examination
I have followed the Directions given by the Charity Commission under section 145{5){b> of the Charilies Act 2011.
Independent examinorfs statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section
145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of ICAEW,
which is one of the listed bodies.
I have completed my axamination. I confimi that no matters have come to my attention in connedion with the
examination giving me cause to believe that in any material re$ped=
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act
2006.
the financial statements do not accord with those re¢ords', or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act
2006 other than any requirement that the financial statem8nts give a true and fair view, which is ncrt a matter
considered as part of an independent examination. or
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for a¢¢ounting and ￿porting by charities applicable to charities
preparing their financial statements in accordan￿ with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination lo which attention
should be drawn in this ￿port in order to enable a proper understanding of the financial statements to be reached.
Potsr WattorJ FCA BFP
Galloways Accounting {Bexhill) Limited
23 St Leonards Road
Bexhill-on-sea
East Sussex
TN40 1 HH
Date: ............................

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Current financlal year
Unrestrfcted Unrestrlcted
funds
funds
general Deslgnated
2025
2025
Re$tri¢ted
funds
Total
Total
2025
2025
2024
Notes
Income from:
Don*ions and grants
Charitable aclivities
Investmenls
54,793
169.153
8,303
54,793
712.429
8.303
43.362
656.441
6,925
543,276
Total incomo
232,249
543,276
775.525
706,728
Expenditure on:
Raising funds
Charitable activities
110,185
109.331
110,185
628,851
114,174
842,241
519,520
Total expenditure
219.516
519,520
739,036
756,415
Net gainsl(losses) on
investments
12
39
39
Net incomel(expendlturel
12,772
23,756
36,528
(49,679)
Transfers between fijnds
(10.000)
10,000
Net movement In fund$
11
2,772
10,000
23,756
36,528
(49.679)
Roconclllatlon of funds:
Fund balances at 1 April 2024
90,106
200.000
31,818
321,924
371,603
Fund balances at 31 March 2025
92,878
210,000
55,574
358,452
321,924
The statement of financial activities includes all gains and losses recognised in the year. All income and expendilure
derive from continuing aclivities.

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF FINANCIALACTIVITIES {CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Prior financial year
Unrestricted Unrestricted
funds
funds
general Dèslgnated
2024
2024
Restrlcted
funds
Total
2024
2024
Notes
Income from:
Donalions and grants
Charitable activities
Investments
43,362
216,119
6,925
43,362
656,441
6.925
440.322
Totsl income
266,406
440.322
706.728
Expenditure on:
Raising funds
Charitable activities
114,174
102,034
114,174
642,241
540,207
Total expenditure
216,208
540.207
756,415
Net gainsl(losses) on investments
12
Net Incomel(expenditure}
50.206
(99,885)
(49,679)
Transfers behveen funds
<42,509)
20,000
22,509
Net movement In fund$
11
7,697
20,ODO
(77,376)
(49,679)
Reconciliation of funds:
Fund balances at 1 April 2023
82,409
180,000
109,194
371,603
Fund balances at 31 March 2024
90,106
200,000
31.818
321.924

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF FINANCIAL POSITION
AS AT31 MARCH 2025
2025
2024
Notss
Flxed assftts
Tangible assets
Investments
14
15
50
138
1,854
99
188
1.953
Current assets
Debtors
Cash at bank and in hand
16
67,411
309,779
55,454
287,177
377,190
342,831
Credltors: amounts falling due within
one year
17
(18,928)
{22.660)
Net current assets
358,264
319.971
Total assets 1¢$$ current liabilities
358,452
321.924
The funds of the charity
Restricted income funds
Unrestricted funds - general
Unrestricted funds - Designated
18
20
19
55,574
92.878
210.000
31.818
90,106
200,000
358,452
321,924
The company is entitled to the ￿eMptIOn from the aLtdit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2025.
The directors acknowledge Iheir responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial staternents.
The members have not required the company to oblain an audit of its financial slatements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to Gompanies subject
to the small companies regime.
L&_102
The financial statements were approved by the directors on ..... .. ...........
tton
Dlrector
Company registration number 04048683 (England and Wales)

HASTINGS ADVICE AND REPRESENTATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ounting policies
Charity infomiation
Hastings Advi￿ and Representation Centre is a private company limited by guarantee incorporated in
England and Wales. The registered office is The Advice and Cornmunity Hub. Renaissance House. London
Road. St Leonards-on-sea, East Sussex. TN37 6AN.
1.1 Accounting convention
The accounts have been prepared in accordance with the charity's constitution. the Companies Act 2006 and
'Accounts"ng and Reporting by Charities: Statement of Recommended Practice applicable to charities
preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102). (as amended for accounting periods commencing from 1 January 2016). The
harity a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling. which is the functional currency of the charity. Monetary
amounts in these financial ststements are rounded to th8 nearest £.
The accounts have been prepared under the historical cost convention. modified to indude certain financial
instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial slatemenls, the directors have a reasonable expectation that the charity
has adequate resources to continue in opèrational exi$ten¢e for the foreseeable future. Thus the directors
continue to adopt the going concern basis of accounting in preparing the financial ststements.
1.3 Charitable funds
Unrestricted funds are available for usè at the discretion of the directors in furtherance of their charitable
objectives.
Designated funds ¢omprise funds which have been sèt aside at the discretion of the directors for specific
purposes. The purposes and uses of the designated funds are s8t out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the accounts.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
tharity.
1A Income
Income is recognised when the charity is legally entitled to it after any perforniance conditions have been mel.
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donation5 are recognised once the charity has been notified
of the donalion. unless performance cA)nditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gfft Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or othe￿iSe ff the charily has been notified of an impending distribution,
the amount is known, and retsipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
Incoming resources from charitable trading actrvity are accounted for when earned, donated items for the
shops are recognised in the accounts when sold.

HASTINGS ADVICE AND REPRESENTATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ounting policies
(Continued)
Grants are accounted foi gross when receivable as long as they are capable of financial measurement unless
perfomiance conditions require deferral of the amounl.
1.5 Expendlture
Expenditure is recognised ono there is a legal or cOnstru￿1ve obligation to transfer economic benefit to a
third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of dIr￿t costs and
shared ¢osts, including support costs involved in undertaking ea¢h activity. Direct costs attribLrtable to a single
activity are allocated directly to that activity. Shared cosls which contribute to more than one activty and
support costs which are not attributable to a single activity are apportioned between those activities on a basis
consist8nt with the use of ￿SoUr￿$. Central staff costs are allocated on the basis of time spent. and
depreciation charges are allocated on the portion of the asset's use.
Expenditure is reGognised on an accwal basis as a liability is in¢urred. Expenditure includes any VAT whi¢h
cannot be fvlty recovered, and is reported as part of the expenditure to which it relates.
Cost of generating funds comprise the costs associated with trading for fundraising purposes induding the
charity's shops.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activitie5 and
servi¢8s for its beneficiaries and the cost of attracting voluntary incomè. It includes both costs that can be
allocated directly lo such activities and those of an indirect nature to support them.
Govemance costs include those costs asso¢ialed with meeting the constitutional and statutory
requirements of the charity.
1.6 Tanglble fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation. net of
depreciation and any impairment losses.
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates ¢al¢ulated to wriie
off the cost less estimated residual value of each asset over its expected useful lrfe, as follows..
Office Equipment
Shop Fittings
33°/o per annum on a slraight line basis
33°h per annum on a straight line basis
The gain or loss arising on the disposal of an asset is detemiined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the ststement of financial activities.
1.7 Flxed asset Inveslments
Fixed asset investments are initially measured at transaction price excluding transaction ¢osts, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel(expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Impaim)ent of flxed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to detemine
whether there is any indication that those assets have suffered an impaimienl loss. If any such indration
exists, the recoverable amount of the asset is estimated in order to detemiine the extenl of the impairment
loss {if any).
10-

HASTINGS ADVICE AND REPRESENTATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Aceounting policies
(Continued
1.9 Cash and cash equivalents
Cash and cash equivalents indude cash in hand. deposits held at call with banks. other short-term liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within bo￿owingS in current liabilities.
1.10 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financral instruments.
Financial instruments are recognised in the charitys balance sheet when the Charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, wilh the net amounts presented in the financial statements, when
there is a legally enforceable righl to set off the recognised amounts and there is an intention lo settle on a nel
basis or to realise the asset and settle the liability simultaneously.
Basle flnanclal assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amorti$ed ¢ost using the effective
interest method unless the arrangement ¢onstitutes a financing transaction. where the transaction is
measured at the present value of the future receipis dis¢ounted at a market rate of interesl. Financial assets
classified as receivable within one year are not amortised,
Basic financlal Ilablllties
Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price unless
the arrangement conslitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabililies dassified as payable
within one year are not amorlised.
Debt instruments are subsequently carried at amortised cost. using the effective interest rale method.
Trade crediiors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations trom suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not. they are presented as non-current liabililies. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
¢ancelled.
1.11 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the employee's s8rvi¢es are
received.
Temiination beneffts are recognised immediately as an expense when the charity is demonstrabty committed
to lerminate the employment of an employee or to provide termination benefits.
1.12 Dèferred Income
Income is deferred in respect of monies received in respect of contracts which do not commence untl aft8r
the balance sheet date.
11

HASTINGS ADVICE AND REPRESENTATION CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
crftlcal accounting estimates and judgements
In the application of the charty's accounting policies, the directors are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affeds both current and future
periods.
12-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operatlng actlvltles
Cash generated froml{absorbed by)
operations
23
14,300
(73,303)
Investing activities
Purchase of tangible fixed assets
Investment income received
(826)
6,925
8,303
Net cash generdted from inve$ting
aclivities
8,303
6,099
Net cash used in financlng actlvltles
Net increasel(decrease) in cash and cash
equivalents
22,603
(67.204)
Cash and cash equivalents at beginning of year
287,177
354,380
Cash and cash equivalents at ond of year
309.775
287,177
13-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donations and grants
Unrestricted Unrestricted
funds
funds
2025
2024
Donations and gifts
Grants receivable
38,713
16,080
30,414
12.948
54,793
43.362
Grants re¢eivable
Other
16.080
12,948
16,080
12,948
Income from Investments
Unrestricted Unrestricted
funds
funds
2025
2024
Interest receivable
8,303
6,925
Income from ¢haritable a¢tivitie5
Unrestrictsd Restrlcted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Totsl
Performance related
grants
35,993
543,276
579,269
93,533
440,322
533.855
Totsl
Shop income
133,160
133.160
122,586
122,586
169,153
543,276
712,429
216,119
440,322
656,441
14-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on raising funds
Unrestricted Unrostrictsd
funds
funds
2025
2024
Fundraising trading:¢08ts of charity shop salarles and overhèads
Other trading activities
Staff ¢o$ts
30,563
79,622
34,415
79,759
110,185
114,174
Exponditure on charltable a¢tivitie$
Total
2025
Total
2024
Direct costs
Staff costs
Depreciation and impairment
Activities undertaken diredly
Service charges
Insurance
Repairs and renewals
Telephone
Printing. postage and stationery
Computer costs
Course fees
Travelling
Sundries
557,509
1,805
46.764
4,015
658
552,057
4,774
59,283
4,805
689
178
1,053
3,226
1,490
3,564
386
2,422
2,588
2,867
4,167
83
2,864
623,566
633,927
Share of support and govemanGe costs (see note 8)
Governance
5,285
8,314
628,851
642,241
Analysls by fund
Unrestricted funds - general
Restricted funds
109,331
519.520
102,034
540.207
628,851
642,241
15-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to activities
2025
2024
Govemance costs
5,285
8.314
Analysed betwoen:
Total
5,285
8,314
Directors
None of the directors (or any persons ¢onnected with them) reLYived any r8muneration or expenses during
the year.
10 Employees
The average monthly number employees during the year was:
2026
Number
2024
Number
23
23
Employment costs
2025
2024
Wages and salaries
637,131
631,816
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was a5 follow5..
2025
2024
Aggregate compensation
119,365
121,970
11 Net movement in funds
2025
2024
The net movement in funds is stated after chargingl(crediting)'.
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
3,850
1,805
3,710
4,774
16-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Galns and losses on investments
Unrestricted Unrestrlcted
funds
funds
2025
2024
Gainsl(losses) arising on-
Revaluation of investments
39
13 Taxation
The chaiity is exempt from taxation on its activities because all its income is applied for charrtable purposes.
14 Tangible fixed assets
Offl¢• Shop Flttlng$
Equlpffl9nt
Total
Cost
At 1 April 2024
20.448
7,500
27.948
At 31 March 2025
20,448
7,500
27,948
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
18,593
1,805
7,500
26,093
1,805
At 31 March 2025
20.398
7.500
27.898
Carrying amount
At 31 Mar¢h 2025
50
Al 31 March 2024
1.854
1.854
15 Flxed asset inve¥tmonts
Llsted
Inveslments
Cost or valuation
At 1 April 2024
Valuation changes
99
39
At 31 Mar¢h 2025
138
Carrying amount
At 31 March 2025
138
At 31 March 2024
99
17-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Debtors
2025
2024
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
60,237
5,040
2,134
53,817
1,637
67,411
55,454
17 Creditors: amounts falling due within one year
2025
2024
Other taxation and social security
Accruals and deferred inwme
11,638
7,288
10,395
12,265
18.926
22,660
18-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Restricted fund8
The reslricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to spe¢ifi¢ conditions by donors as to how they may be used.
At 1 April
2024
Incoming
resources
Resources
expended
Transfers At 31 March
2025
Springboard
Back to Work
ESCC Helpline
ESCC Specialist
ESCC HWL&H
Magdalen & Lasher UC Project
Foreshore Trust
British Gas Energy Twst
(BGET)
Sussex Communty Foundation
National Lottery Community
Fund Grant
Henry Smilh Foundation
The Blagrave Trust
Silver Lady Fund
Isabel Blackman Foundation
ESCC Additional Measures
Fund
Independent Age
HVA- Big Local Project
Magdalen & Lasher
258
655
258
612
(43)
(83,630)
(167,260)
(55,335)
(30,749)
(5,400)
83,630
167,260
55,335
30,749
5,400
58,349
{57,767)
{10,01)O)
582
10,000
20.000
22,150
{3.333)
16,667
22,150
13,039
(13,039)
(2,648)
(1,304)
1,892
1,304
50,022
18.651
{39.022)
(22,800>
11,000
4,149
2,413
2.413
27,190
{27,190)
31,818
543,276
(519,520)
55,574
19-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Rostricted funds
{Contlnuedl
Provlous year:
At 1 April
2023
Incoming Resources
resour¢e$
expended
Transfers At 31 March
2024
Springboard
Back to Work
ESCC Helpline
ESCC Specialist
ESCC Support
ESCC HWL&H
Magdalen & Lasher UC Project
For8shore Trust
British Gas Energy Trust
(BGET)
Grants from Sussex Communrty
Foundation
National Lottery Awards for All
The Blagrave Trust
Isabel Blackman Foundation
ESCC Additional Measures
Fund
HVA- Big Local Pioject
Little Cheyne Court Wind Farm
Frant
A￿sS to Justice Foundation
RVA Hfu Grant
Independent Age grant
258
655
258
655
89,364
115,741
36,242
64,878
30,749
600
(95,585)
(115,741)
{36,242)
(73,019)
{33,193)
(5,196)
6,221
8,141
4,596
13,752
48,940
(62,692)
3,333
10,000
13,884
4,208
10,000
(3.333)
{10,000)
{16.492)
(2.904)
10,000
15.647
13,039
1,304
43,000
2,413
(43.000)
2.413
5,000
10,607
2,084
(5,000)
(21,224)
(2,084}
(14,5021
9,510
1,107
18,651
4.149
109,194
440,322
(540,207)
22,509
31,818
-20-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Restrlcted funds
(Continued}
The Springboard Fund is a furniture starter grant to help young homeless people under 26.
The Back to Work Fund provides grants for the long ieTm unemployed to purchase the required tools. dothes,
travelling expenses etc as required to help them secure employment.
East Sussex County Council fund the Benefrts Advice Proje¢t {BAP) t0 5UPPOrt residents who are affected by
ongoing welfare benefft changes and issues.
The project employs 7.4 fte specialist advisors, comprising of, 5.4 casewort advisors and 2.0 telephone
advisors to operate the Benefits Helpline to residents living in East Sussex.
The Universal Credit Support Project funded by the Magdalen & Lasher Charity is a project to assist Hastings
residents to claim and maintsin their entitlement to Universal Credit. In addition, a further grant from the
Magdalen & Lasher Charity is to provide assistance to the charity's Pension and Grants Committees.
The Foreshore Trust fund a project to enable the delivery of benefits surgeries al specified venues within
Hastings Borough Council.
The British Gas Energy Twst (BGET) fund a project to deliver Energy Advice, Budgeting Advice and Income
Maximisalion as well as specialist benefrts advi￿. HARC is the lead partner in a partn8rship with Energise
Sussex Coast. The project commenced on 1st October 2020 and will run until 31 st March 2026.
A grant from The Sussex Community Foundation has enabled HARC to support hard to ￿a¢h and vulnerable
clients at Rye Foodbank.
The National Lottery Community Fund (Awards for All) grant is to provide additional support to our Benefits
Triage Outreach and Helplin6 services.
The Blagrave Trust are funding HARC to explore more effective ways of communicating our service, and the
support we can offer, to young people. The project commenced in March 2022 and is for three years.
The Isabel Blackman Foundation grant was to purchase some new IT equipment (moniiors and laptops).
The East Sussex County Council grant is to put in place 'Additional Measures, for providing financial and
benefits advice to people that have been affected by the increased eost-of-living.
The Big Local Norlh East Hastings granl is to enable the delivery of beneffts surgeries for people residing in
the Big Local area.
The Henry Smith Foundation grant is to provide financial and welfare benefrt advi￿ over a three year period
for people from disadvantaged communities in Hastings and Rother.
The Independent Age grant is to provide additional Welfare Benefits advice capacity to improve the lives of
lo¢al older people facing financial hardship.
The Silver Lady Fund grant supports the delivery of ben8ffts surgeries at specified venues in the local area.
21

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Unrestricted funds - Designated
At 1 April
2024
Transfers At 31 March
2025
34 months running costs
200.000
10,000
210,000
Prèvlou$ year:
Al 1 April
2023
Transfers At 31 March
2024
Three months running costs
180,000
20,000
2IXI,000
£210,000 of designated funds have been set aside to contribute towards 34 months running costs of the
charity.
20 Unrestricted funds
At 1 Aprll
2024
Incomlng
resources
Resour¢es
expended
Transfers
Gain$ and At 31 March
losses
2025
Unrestricted
funds
90,106
232,249
(219,516)
{10,000)
39
92,878
Previous year:
At 1 April
2023
Incoming Resources
resources
expended
Transfers
Galns and At 31 March
losses
2024
Unrestricted
funds
82,409
266,406
(216,208)
(42,509)
90,106
21 Analysis of net assets between funds
Unrestrictsd Unrestricted
funds
funds
general Designated
2025
2025
Restricted
funds
Total
2025
2025
At 31 MarGh 2025:
Tangible assets
Investments
Current assetsl{liabilities)
50
138
92.690
50
138
358.264
210,000
55,574
92.878
210.000
55.574
358,452
-22-

HASTINGS ADVICE AND REPRESENTATION CENTRE
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Analysis of net assets between fund5
(Contlnued
Unrestricted Unrestricted
funds
funds
general Deslgnaled
2024
2024
Restrlcted
funds
Total
2024
2024
At 31 March 2024..
Tangible assets
Investments
Current asset51(liabilities)
1,854
1.854
99
319.971
88.153
200,000
31,818
90.106
200,000
31,818
321,924
22 Related party transactions
There were no disdosable related paty transactions during the year (2024- none).
23 Cash generated fromllabsorbed by) operations
2025
2024
Surplusl{deficit) for the year
36,528
(49,679)
Adjustments for:
Investment income recognised in statement of financial aGtivities
Fair value gains and losses on investments
Depreciation and impairment of tsngible fixed assets
{8,303)
<39)
1,805
(6.925)
(8)
4.774
Movements in working capital:
(Increase) in debtors
(Decrease)lincrease in creditors
(11,957)
(3.734)
(24.868)
3.403
Cash generated froml(ab$orbed by) operations
14,300
(73,303)
-23-