Charlty raglstratlon number 1086163
Company reglstration number 04171801 (England and Wal66)
EASTBOURNE CITIZENS ADVICE BUREAU
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Caladine
Chartered certifi￿ Accountants

EASTBOURNE CITIZENS ADVICE BUREAU
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr M Frayne
Mr R Fear
Ms D Adeyemo
Ms J Frame
Ms C French
MrA Bull
Ms H Howard
Ms A Jarrgtt
Mr D White
(Appointed 19 October 2023)
(Appoint8d 19 October 2023)
(Appointed 19 October 2023)
(Appointed 19 October 2023)
8ocr•tary
MrA Bruzon
Charlty number
1086163
Ct>mpany number
04171801
Reglstered office
Unlt 6, Highllght House
8 St Leonards Road
E88tbourne
East Su85ex
BN213UH
Indopondont axamlner
Colin Dadswell FCA FCCA DChA
C8ladine Llmited
Chantry House
22 Upp8rton Roaj
Ea8tbourne
Ea8t Sussex
BN2118F
Bankers
CAF Bank Limlted
25 Klngs Hlll Avenue
Klngs Hlll
West Malling
Kent
ME19 4JQ

EASTBOURNE CITIZENS ADVICE BUREAU
CONTENTS
Pago
Trustee8' report
Independent examineff8 report
Statement of finandal adlvltles
10-11
Statement of f4nanclal p081tlon
12
statement of cash flows
13
Notes to the Ilnanclal 8tstements
14-26

EASTBOURNE CITIZENS ADVICE BUREAU
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present thelr annual report and financlal statements for the year 8nd8d 31 March 2024.
The financial statements have been prepared in accordance wilh the accounting policies set out in note 1 to the
financlal statements and comply with the charws Memorandum and Articles of A5SO¢l8tion, Ihe Companies Act
2006 and "Accounting and R8POrting by Charities: Statement of Recommended Practice applicable to Gharilies
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Irelan(l (FRS 102) leffectlve 1 January 2019).
Objectfves and actlvltles
The charity's objects, as set out In Its Memorandum and Articles of Associats'¢)n, a￿ lo promote any charitable
purpose, in particular, but wlthout Ilmitation, for the b8nefit of the community in East Sussex by advancement of
education, the proteGtlon and preservatlon of health and the relief of poverty, slckness and dlstress.
Cltlzens Advlce's aims are focused on the following:
To provlde the advlee people need for the problems they f8ce, and
To lrnprove the policies and practices that affect people's lives.
Citizens Advice provides fr8e, independent, ¢onfld8ntlal and Impartlal advic8 to everyone on their rlgms and
responslblllties. We value diverslly, promote equality arKI challenge dlscrfminatlon.
citizens Advice Eastboume has developed own m1s8ion Statement to reflect more accurately Its purpose
and role within the local communlty..
Wg provid8 freo, confldentlal advlce to help people overcome thglr problsms, and we campaign on big
Issues when their voices need to ba h88rd. We are a trusted local charfty providlng r85ponsiv8, hlgh-
qU8llly serviG85 to help people find a way forwa￿ and meet communlly n88ds. Our wort( and pTrsenc8
give us uniqua Inslght Into the needs of our communlty. We 8re 8 constant in the face of change, but
wllh the Ilexibilily to innovate and slay ahead.
Cn'teria used for 8ssesslng SUCGess
Ensurlng ourwork d•llvers our alms
W8 review our alms, objectives 8nd activlties each year. The 8nnual revlew seeks tc examlne our
achlevements and outcome, together wilh the Su￿8$ of Individu81 key projects and the benefits that have
been derived froTn them. In pArrying out the revlew we are ensuring that our aims, obj8Ctives and activilles are
in line wlth our statsd purpose.
Our main otyectives for the year have been focused on rnaintalnlng our services through the year given the
problems we still experience following the pandemic. problems caused by the war in the Ukraine and the Impact
of high infiation and spiralllng Ilving costs..
Key activities have includad..
Using our well-respected Research and Campaigns work to maximise our inlluence with key
stakeholders, In particular feeding back on the 8ffeciiveness of government pollcles.
Management of the Household Support Fund vthiGh provided financial support In excess of £82,000 to
individual households throughout Eastbourn8.
Responding tD the cost of living crisis and working wlth the Foodbank to produce a report on its impact
in Ea5tbournè.
Support for Ukraine. Wth other voluntsry agencias we have maintained our support for refugees
coming from the Ukraine.

EASTBOURNE CITIZENS ADVICE BUREAU
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
PubliG benefit
How our activltles dellver Publle Benefft
Our main activities and who we try to help ar8 described below. All our charitsble activities focus on providing
the advi￿ people need for th8 problems they face and are undertaken specifically to provide publi¢ benefit.
Th8 board of trustees have had due regard to the Charity Commission guidance on publlc benefit and have
complied with the duty in sectlon 4 of the Charities Act 2011.
The trustees have paid due r8gard to guidance issued by the Charity Cammisslon in decidin9 whal activities
th8 charity should undertake.
Activiti&s
Advlce and Information SeNlce$
The maln areas of charitsble actlvity are:
the provlsion of general advice and inforn8￿0n 8ep4lces
the provlslon of sp8clali6t advice and casework servlces In the debt and welfare benefits categories of
social welfare law, and
helping people to make appllcallons for Unlversal Credit vla the help to Claim Servlce
Throughout the year we hava contlnued to offer general advlce and Informatlon in the followng way8
The provision of adviGe by face to face meellngs as w811 a8 remots rnean8, in particular our telephone
servlces em8il and, in some cases, by video call.
Advlce Line - partlcipation continues as part of a county-wide tdephone servlce. The Ilne Is covered
an a rota basis be￿een the hours of 10.00am and 4.00pm from Monday lo Friday. Outside of thes8
ts'mes there is an automated advice service 24 hours a day.
Full advlc8 - general and specialist advice through our team of trained advi8ers and paid stsff.
Infomiatlon and self-help, particularly through online resources.
Who US￿ and benefltsd from our servl¢e87
We have helped 8,724 people during the year 1202212023: 6,117). This Is a significant increase over the
prevlous year figlre. Most clients present with more than one problem, In tot81 we helped with 28,352 issuès
(202W23: 21,160).
The major problem areas Identified during the course of th8 year were Benefits and Claims, Universal Credlt,
housing, debt and employment. There have been changes to Ihe normal range of problems. In percentage
term$ there is a large drop in Ihe number of enquirles relating to Unlversal Credit but an Increase In benefit$
and clalms. The fvio comblned however. continue to be the largest pr¢Jblem areas.
We now identify charitsble support ar¥J food bank problems thlch have seen a large Increas8.
The largest single problem is Personal Indapendence Payment problems which accounted for 1,504 of the
issues we dealt wlth in the year.

EASTBOURNE CITIZENS ADVICE BUREAU
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Citizens Advice uses an external Treasury-approved model that allows us to put a financlal value on a handful
of key areas where we can evidence the value we create locally through our advice provision and from working
with volunteers. This estimated that, in 2023124, for every £1 invested in our servi￿, £2.57 is returned in fiscal
benefits savings to the government, £22.72 in public benefit through wlder economlc and social benefits to the
local community and £18.60 directly to individuals.
Thes9 figures ere an Increase over the previous year especlally the figur8 that goes directly to individuals up
from £16.37 to £18.60. Thls reflects the 8ignfficant efforts we made lo ensure our client5 receive all the help
they need to get through the cost-of-living cr151S.
We have been actively involved In Identlfying Issues that affect the communlty and have made representation to the
approprlate organisatlons. During the period In qLtéstion, key Issues revolved around the cost of energy and the
growing problems assoclated with inflation which has had a dramatic effect on the cost of Ilving. We also hlghlighted
the impact of digital exclusion for som8 of our client8.
Achl•v8ments and performance
Swnificant 8Ctivities and achievements against obj8CtIV8S
Factors Affo¢tlng the Achlovernent of ObJectlv08
Our blggest problem continues to be generallng sufficient funds to maintain our CO￿ service and the detalled
help we provlde related to money advice and benefits. We have a very acllve fund-r8181ng commlttee who are
tasked wllh id8ntifying and obtaining funds. Our other major focus Is lo ensure we dellver the most Go$l-
eff8Ctlve servlce we possibly can. Thls is 8bout doliverlng a value for money service that genuinely meets
clients, needs so that we c8n Make the funding we receive work as effectively 88 POS8lbl8.
The complexity of the issues that clients are facing grows constantly whlch means that we h8V8 to allow more
tlme for each client. The sizè of the problems 15 also growing as a result of the Impact of Infi81ion.
W8 should not forget that our staff and volunteer3 face the Identical problems related to Incraases in the cost of
Ilvlng. Nobody is Immune.
We actively slgn-post clients to other agencies If we believe they could be better served elsewhere.
Covld.19
The immedlate problems associated wilh Covid 19 have largely disappeared but it has left major structural problems
such as NHS waitlng lists. It will be several years unlll thing$ go back to the way they were, if ever.
One slgnificanl thing that we have learnt from our reactlon to Covid-19 Is that there are other ways of delivering our
service, not just the 1818phone and office. Other means of servicing clients such as homeworking, outreach. video
conferencing and web chat are likely to grow in the future.
Contrlbutlon of Volunteer5 and Pald Staff
The charitvs su¢cess could not be a¢hiev8d without the hard work and dedicatlon of our volunteers and staff.
The trustee board re¢ognises the tremendous contribulion made by the charity's volunteers in advising the
public and adrninistering the service without which the service could not operate. Durlng 2023124 the seNice
employed 18 paid workers (12.3 FTE) and 52 active volunteers together deliverlng 6 projects, Including the
core serv1￿.
Volunteers represent the indlspensable core of the service. Citizens Advice Eastbourne benefits from an
average of 418 volunteer hours per week. This may be expressed as an annualised value of approximately
£370,000. However, their value is inadequately expressed in monetary term5. Without our volunteers. there
simply would not be a Citizens Advice service.

EASTBOURNE CITIZENS ADVICE BUREAU
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Fundraising Activities
Total Income for the year wa6 £581,061, an increase of £57,436 on 2022123.
Through the varlous activities of the fund-raising committee, we were able to obtsln grants from a variety of
sources as shown b@low, as well a5 a legacy of £45,000 from the estate of the L8ts Joan Elizabeth
Muggeridge.
Fundlng has been confirmed for the majorlty of our planned actlvities for 2024125.
INe are gpteful to ell our funders for their Gontlnuing 5UPPOrt and trust in us.
We are also delighted to have the continuing support of a number of important local clubs and socleties.
Financial revlew
The availabllity of fundlng In the charity sector remains difficult. The charity is focused on providing added valu8
to its funder$ from a base of sound financlal management and ensuring that our services remain relevari¢ to Ihe
strategic objedives of stakeholders at local and national level.
The charity is working hard to deliver a cost-effective service Ih8t genuinely maets the needs of our dlents. It
remains a chall8nglng prospect to meet the ever-increaslng demand wlth r8stricted funding sources.
There was an overall surplus of £34,828 for the year (2022123 surplus of £7,956) . At 31 March 2024 tot81 reserves
were £201,955 of whlch £152,955 represented unre6trict8d funds and £49,000 deslgnated reserves
ReseNes policy
Cltlzens Advice Eastbourne is required to ensure that free monles are avallable in each financial year to meet
any reasonably foreseeable contingency. Citizens Advice Eastbourne malnialns a projection of income for three
years ahead and trles to ensure Ihat this continues lo be derived from as wide a variety of sources as posslble.
We take all necessary steps to ensure Ihal al no time wlthin this perlod would li be posslbla for the cessallon of
one or more fundlng streams (apart from funding received frorn Eastbourne Borough Council) to present so
serious a Challenge to the future of the OTganisation th8t St could not be managed so as to rontinue to provide a
best value advlce 8ervlce.
The trustees thoreforg conslder that it is prudent to maintain an amount equivalent to three months of operating
expandlture In respect of the core advlty. Thls requires reserves of £50,000 based on the current year.
In addition, th8 trustse8 revlew every year the amount required to cover potential staff and other liabilities which
could be payable in the event of c105ure of Easlboume Cilizens Advlce; th18 18 estimated at approximatety
£75.000.
At the end of 2023124 the actual level of free reserves (i.e., unrestricted lunds less designated fund8) wa
£152,955.
Funds in Deflclt
If, at the end of a project the fund is in deficit, that deficlt is written off against general r8setves.
Any surpluses under £1,000 not required to be retumed to funders are transferred to general reserves, subject to
Board appfoval. Any such transfers of surpluses above £1,000 would be referred to the Charity Commis}ion.

EASTBOURNE CITIZENS ADVICE BUREAU
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Princlpal fijnding sourc9S
Prlnclpal Funding Sources
The trustees extend thelr gratitud& to Easlbourne Borough Council, our major funder who continued to provide
the majority of funding for the core operatlng capacity of the charity,. w6thoui this support, it would be difficult If
not impossible for us to continue serving the communty The core grant has rémained at the same level for
several years and has been insuff￿lent to cover our core costs for the last few years.
As mentioned under Fundraising Actrvrties. slgnlficant fundlng has also beén provided by the Nalional Loitery,
Sussex Communty Foundation, the Household SuFPOrt Fund, and the ESCC Addltional Measures during the
year.
Our Legal ￿Ik wlth the support of th8 Legal Support Trust ralsed £2,491. We thank them for thelr assistance.
Our volunteers were also active In malntainlng our presence In the local communty by organlslng tombolas at
Langney Shopping Centre and attending a local fete.
The Charity old not have any borrowings from elther provlders of funding or other Sources at the balance sheet
date.
Inv&stm8nt pollcy
As required in its Mernorandum paragraph 3.19 in furtherance of its ob￿ct5, and for no other purposes, the
Company has the power to invest the monies of the Company not imrnedlately required for its purposes in or
upon such investments, 8ecurltles or propety as may be thought fit, subject nevertheless to such conditions
and such consents a8 may for the time being be imposed or réquired by law.
Tha charity does not currently hold material inve8trn8nts.
M8Jorrisks
The truste8s recognise that any major rlsks to which the charlty is exposed need to be reviewed and measures
put In place to mltigate th088 risks. To that end the trustees maintain a corporate rlsk register which is reviewed
and updated regulady. Citlzens Advice Ea8tboume is continually monitorlng and managing It8 r18ks and
ensuring action plans are in place to mitigate Its key risks.
Internal rlsks are minimls8d by the implementatlon of policies and procedures for 8Uthorisallon of all
transactions and prolects, and to ensure consistent quality of delivery and the upholding of our values for all
operational aspects of the charltable company. These policies and procedures are periodically reviewed to
ensure Ihat they stlll meet the needs of the charity.
A key extemal rlsk181088 of fundlng from our traditional sources, both to fund speclfic projects aThl, potentlally,
to fund our core service. This Is a perennial rlsk which was arnpllfied by the Covid-19 pandemic and has been
the focus of the Fundraising Committee's work. This has resulted in funding being obtained from a number of
new sources during the year as noted under 'Fundraislng Activities, bdow. Despite this, funding remalns a key
risk and the charity continues to implement its longer-temi fundraising 8tralegy and to seek to diversify its
funding sources.
Plan5 for future porfods
Ilve entered the new year with an anticipated deficit. This is nol unusual and we have built up our reserves to allow
us to keep going. However, every year we seem to have a bigger hole to fill. This is a constant battle thet does not
get any easier.
We are reviewing our fund-raising strategy and hope that we Can r8alise our ambillons to widen our range of
funders.
We are Con￿Med that our staff and volunteers are under increased pressure both personally and professionally.
We have instigated a wellbeing revlew and have discussed the results wlth staff and volunteers. As a consequence.
we now have a trustee Wellbelng working group and have undèrtaken several initiatives to Improve wellbeing
across the organlsation.

EASTBOURNE CITIZENS ADVICE BUREAU
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2024
structure, govèrnance and management
Eastboume Citizens Advice Bureau (also known as Citizens Advice Eastbourne} was incorporated on 2 March
2001, company number 04171801, and 1$ registered wilh the Charily Commission in England and Wales,
reglstration number 1086163. It is governed by Its memorandum and articles of associakn'on. Further detalls of
the charity includSng ils reglstéred offi¢e, principal address and details of professional advisors can be found on
the second page of the a¢¢ounts headed 'Legal and adminislralive infomiauon,.
The trustees, are a150 the directors for the purpose of company law, and who served during the year and up to
the date of Slgnature of the financial statements were:
Mr M Frayne
Ms P Taylor
Mrs N Barrett
Ms R Gargiulo
Mr R Fear
Ms D Adeyemo
Ms J Frame
Ms C French
MrA Bull
Ms H Howard
Ms A Jarrett
Mr D Wffilte
{Resignéd 19 October 2023)
(Resigned 19 October 2023)
{Resigned 23 January 2024)
{Appolnted 19 October 2023)
(Appolnted 19 October 2023>
(Appolnted 19 October 2023)
(Appolnted 19 October 2023)
Recwltment and appointment ol tnistees
The charity is governed through a trustee board. Trustees who have held office durfng the year are listed on
page 2. The Artlcles of Association provide for a minimum of three and a maximum of fifteen trustees, The
trustees meet al least 4 times per year wilh additional meetings as required.
Trustees are elected to the Board for a threevyear period and are appointed by a resolutlon of Its members at
an AGM. The board has powers to co-opt members who shall retire at the followlng AGM and may offer
themselves for re-election.
Citizens Advlce appoints a repre8entatlve who Is entitled to attend tho Board as a non-votlng member.
Eastbourne Borough Coundl Is also Invited to send a representative from its paid staff, plu¥ o repre$enlative of
the councillors, to attend board meetlngs as observers.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the
company and guarantee to contribute £1 in the event of a winding up.

EASTBOURNE CITIZENS ADVICE BUREAU
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Organisalional stniGture
The organisalion Is coordinat8d from rts office in Eastbourne.
Eastl)oume Clllzens Advice is a member of Citizens Advice, the operating nam8 of the National Association of
Citizens Advic@ Bureaux, which provides a framework for stsndards of advlce and casework management as
well as monitoring progress against these standards. Eastbourne Citizens Advlce Is. however, an Indepéndent
stand alone charlty, wth ils own constitution, board of trustees and charltable objects. Operating policies are
Independeniiy determined by Its Board of Trustees in order to both fulfil its own charitable objects and comply
with the national membership requiremenls.
Th8 Chl8f Officer, Mr. A Bruzon, h8s been apFointed by the trustees to manage the d8y-tOknday operations of
the charity. In additlon, there Is an experlenced leam of paid staff and volunteers who are key to the 5ervlce
offered by the charity. Decisions are made by the trustee board in line wlth the Busine$$ Development Plan and
are reviewed at least annually.
Reports and recommendations are taken lo the full board for approval, and thelr implementatlon Is organlsed
by Ihe Chlef Offic8r and the staff team. There are regular staff and volunteer m88tings which ensure thet
progre55 Is belng mad8 against targ8t8 and progress against the plan is ￿gUlarlY monitored by the board.
The board operates iwo sub-commltte85, the Fundraising Committee, and the Governance & Policies Group.
Addltlonally, there is a Wall-b8ing working group. The sub•committees operate under wrltt8n terms of reference
agreed by the full board,and are delegated authority withln cleady defined limits.
The charlty also co-operate5 and liaises wlth a number of other advi80ry sepiices, local chBrilles 8nd soclal
services departments on behalf of clients.
here one of the trustees holds the p08ition of trusleeldirector of another organisalion or charity they may be
involved in discussions regarding that other organisalion or charity but not in the ulllmate decislonvmaking
process. Any potentlal conflict of Interest must be dedared at the outset of every board meellng, and a
Truslee8' register of interests is m8intalned and regularfy updated.
Induction and training of Iruste8s
New trustees are briefèd on their legal obligallons under charlty and cornpany law, the content ol th8 Memor8ndum
and Artlcles of Association, the committ8e and dacislon-making processes, the buslnèss plan and recent financtal
performance of thè charity. They also meet key employees and other trustee5. Trusleas are encouraged to attend
appropriate external tralnlng event$ where these will faGilitale the understanding of their role.
Re18tionshlp wlth relaledp8thes
None of the trustees rer8ive remuner8tlon or other benefits for Ihelr work wlth the Charfty.
The truslees are not aware of eny contradual relationshlp with 8 related party and no related party transactions
have been reported In the current year.

EASTBOURNE CITIZENS ADVICE BUREAU
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Statement of trustees. responsibilitie5
The trustees who are also the directors of Eastbourne Citizens Advice Bureau for Ihe purpose of company law, are
responsible for prepartng the Trustees, Report and the financial statements in accordance with applicable law and
Uniled Klngdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial ststements for each financlal year which glve a true and fair
vlew of the state of affairs of the Charlty and of the Incoming resources and appllcation of resources, including the
Income and expendlture. of the charitable company for that year.
In pr8parlng these financial ststements, the truste8s are requlred to:
- select suitable accounting pollcies and then apply them consistently,.
obsepie the methods and princlp18s in the Charities SORP;
make judgements and estlmates that are reasonable and prudent.,
state whether 8ppllcable UK Accountlng Standard8 have been followed, subject to any material departures
dl$closed and explained in the financial statements: and
prepare the tln8nclal statements on the going concem basis unles8 It Is Inapproprlate to presume that Ihe ¢harity
will cc￿lInue in operation.
The trustees are ￿SpOnSIble for keeping adequate accountlng records thal dlsclose wlth reasonable accuracy at
any time the financial position of the Charity and enable them to ensure Ihat Ihe financial slalements comply with the
Companies Aci 2006. They are also responsible for safeguafding Ihe assets of the charity and hence for taking
reasonable steps for the prevention and detectlon of fraud and other irregularilie5.
I would like to thank all ol our staff and volunleers for thelr help and support over the last year. It h85 been
difficult, but wa have conlnued to provlde the people of Eastbourne with a first-class seNi¢e which hopefully
will continue.
Lastly, as a new Chair, I would Ilke to mention our board of trustees. Our board now has more wom8n than
men, diffefent ethnicilies, a wide age range and a mixture of working trustees and retirees. Their 8nthusiasm
and commltment is highly valued. l especially thank the prevlous Chair and the CEO for their invaluable
insights and support to me.
They all make an enormous conlrlbution to the Success of our organisatlon.
The Iwst8es' report was approved by the Board of Trustees.
Ms H Howard
Trustee

EASTBOURNE CITIZENS ADVICE BUREAU
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EASTBOURNE CITIZENS ADVICE BUREAU
I report to the trustees on my examlnation of the financial 8tstements of Eastbourne Cltlzens Advi￿ Bureau (the
charily) for the year ended 31 March 2024.
Responslbilitles and bagls of report
As the trustees of the charity (and also Its directors for thè purpos8s of company law) you are responsible for the
preparation of the financial statements in accordance wth the reqU1￿MentS of the Companies Act 2006 (the 2006
Acti.
HavirvJ satlsfied myself that the financial statements of the charlty are not required to be audited under Part 16 of
the 2006 Act and are eliglble for Independent examinatlon, I report In respect of my examination of the charlty's
financial ststement5 carried out under Section 145 of the Charltles Act 2011 (the 2011 Act). In carrying out My
examlnation I hgve followed all tho appllcable Dlrections glven by the Charity Commisslon under section 14515)(b)
of the 2011 Act.
Indepondent oxarnlner's 8talornont
Since the charlty's gross Income exceeded £250,000 your 8xamln8r musl be a member of 8 body Ilsted in 8ectlon
145 of the 2011 Act. I confirm that l am qualified to undertake the examln81ion because l am a member of
A5sociatlon of Chartered Certified Ac¢¢Juntants, wh￿h is one of the listed bodies.
I have Gompleted my examlnatlon. I confirm that no matters have come to my att8ntlon In Connec￿On with the
examlnation giving me cause to belleve that In any materlal respect..
8¢counling records were not kept in resp8Ct of Ihe charity as requlred by 8eGtlon 386 of the 2006 Act.. or
the financial statements do not 8ccord with those records., or
the financial statements do not comply wlth the accounting requirements of section 398 of the 2D06 Act other
than any requirement that the accounts give a true and fair view which Is not a mattar considered as part of an
Indapendent examlnation., or
the financlal statements have not been prepared in acrKJrdance with the methods and prlnciples of the
Statement of Re¢omm8nd8d Practlce for accounting and reporting by charttles appllcable to charltles
prèpariyg thelr accounts in accordanc& with the Financial Reportlng St8nd8rd applicable in the UK and
Republic of Ireland (FRS 102).
I have no conc8ms and have come across no other matters in connectlon with the examination to which attention
should be drawn in this report In order to enable a proper undetstanding of the finan¢i81 statements to be reached.
Colin Dad$woll FCA FCCA DChA
Caladine Llmlted
Chanty House
22 Upperton Road
Eastbourne
East Sussex
BN21 1 BF
Dated: .1411i1.lO2*

EASTBOURNE CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Current flnanGlal year
Unrestrlcted Unrestrlcted
funds
funds
general deslgnated
2024
2024
Re5trlcted
funds
Totsl
Totsl
2024
2024
2023
Not?s
InGom& and endowments from:
Donatlons, legacies and
granls
Charitsble 8¢1ivities
Investments
Other Income
319.958
319,958
217,360
18,743
5,000
256,810
226,559
15,258
5,000
217,380
18.743
5,000
Total Incom8
343,701
217,360
561,061
503,625
Expondlture on:
Charltable activltles
Total expendlture
296,668
296,668
229,565
229,565
526,233
528,233
495,669
495,669
Net Incomol(oxp•ndlture)
47,033
(12,205)
34,828
7,958
Transfers between funds
17
(52,8451
45,000
7,845
Net movoment In funds
(5,812)
45,000
(4,360)
34,828
7,956
Reconclllatlon of funds:
Fund balances at 1 April 2023
158,767
4,000
4.360
187,127
159,171
Fund balances at 31 March 2024
152,955
49,000
201,955
167,127
The statemènt of ff nancial activftles includes all galns and losses recognlsed in thg year. All Income and exp&nditure
derive from contlnulng actlvilies.
10-

EASTBOURNE CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Prior financial year
Unrestrlcted Unrestricted
funds
funds
general deslgnat8d
2023
2023
Restricted
funds
Total
2023
2023
Notes
Income and endowments from:
Donations, legacles and grants
Charitabl8 activitie¥
Investments
Other Income
256,810
256,810
226.559
15,256
5,000
226,559
16,256
5.000
Total Income
277.088
226.559
503,625
Expendlturg on:
Ch8ritable activities
Total axpendlturo
267,398
267,398
228,271
228,271
495,8e9
495,689
Net Incomellexpenditure)
9,668
(1,712)
7,956
Tran8fers tstrween funds
17
(4,3501
4.350
N•t n￿veMent In funds
5,318
2,638
7,956
Rèconclllatlon of funds:
Fund balances at 1 Aprll 2022
153,449
4,000
1,722
159,171
Fund balance8 at 31 March 2023
158,767
4,000
4,360
187,127
11

EASTBOURNE CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL POSITION
ASAT31 MARCH 2024
2024
2023
Notss
Flxed assets
Property, plant and equipment
13
3,019
Current assets
Trade and other r8ceivab188
Cash at bank and in hand
14
15,570
231,044
9,391
254,512
246,614
(47,878)
263,903
{96,778)
Current Ilabllltieg
16
Net Cufrent assets
198,936
187,127
Net assets
201,955
167.127
Tho funds of the charlty
Restrlcted income funds
Unrestricted fund8 - general
Unrestri(Xed funds - designated
17
4.360
158,767
4,000
152,955
49,000
201,956
167,127
The company Is entitled to the exemplion from the audit requirement contained In sectlon 477 of the Companie8 Aci
2006, for the year ended 31 March 2024.
The directors acknowledge thelr responslbllities for complying with the requirementj of the Companles Act 20(
with respect to accounlng records and the preparation of financial stat8m8nts.
The membars have not required the company to obtaln an audit of its fin8nclal Statements for the year In question In
a￿OrdanCe with seclion 476.
These financial statsments hav8 been prepared in accordance with the provislons applicable to companles subject
to th8 srnall companies reglme.
The financial ststaments were approved by the trust8es on
..I.LC)l.xu4
Mr R Fear
Trustee
Ms H Howard
Tru8tee
Company reglstration number 04171801 (England and v￿leS)
12-

EASTBOURNE CITIZENS ADVICE BUREAU
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Cash flows from operatlng actlvllle8
Cash (absorbed by)Igenerated from
operations
23
(38.857)
44,504
Investlng actlvltles
Purchase of property, plant and equlpment
Investment income roceived
(3.354)
18.743
15,256
Net cash generated frorn Investlng
actlvltles
15,389
15,256
Net cash ueed In flnanclng actlvltlwd
Net Ide¢reasoVlncroase In cash and cash
equlvalont8
(23,468)
59,760
Cash and cash equlvalenls at beglnnlng of year
254.512
194,752
Ca8h and cash equlvalents at end of year
231,044
254,512
13-

EASTBOURNE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcle$
Company informatlon
Eastbourne Citbzens Advlce Bureau is a prNate company limited by guarant88 incorporated In England and
Wales. The registered office is Unit 6, Hlghlight House, 8 St Leonards Road, Eastbourne, East Sussex, BN21
3UH.
1.1 Accountlng convention
The financial statements have been prepared in accord8nc8 with the charity's memorandum and articles of
association, the Companies Act 2006, FRS 102 'The Financlal Reporting Standard applicable in the UK and
Republic of Ireland. I'FRS 102.1 and the Charities SORP "Ac¢ounling and Reporting by CharitiÈs.' St8tÉment
of Recommendecl Practice appllcable to charities preparing their 8c¢ounts in accordance with the Financial
Reporting Standard appllcable in the UK and Republic of Ireland (FRS 1021" (effective 1 January 2019). The
charity is a Public Benefrt Entity as defined by FRS 102.
The financial stat8menls are prepared in stsrllng, which is the functional currency of the ¢harfty. Monetary
amounts In thèse flnancial slatements are rounded to the nearest £.
The financial statements have been prepared under the hlstorical cost convention. The prlncipal accounting
policies adopted are set out below.
1.2 Golng concgrn
At the tlme of approvlng the financial 8tatemenls, the trustees have a reasonable expectatlon that the charity
has adequate resources to continue Sn operational existence for thè forese8able future. Thus the trustees
contlnue to adopt the going concarn basls of accountlng In preparlng the financial statements.
1.3 Charitable funds
Unrestricted funds 8r8 available for use at the dlscretion of the trustees in furtherance of their charitabla
objectlves.
Designated funds comprise funds which have been set 88ide at the dlscretion of the trustees for speclflc
purposes. The purposes and uses of the designated funds are set out in the notes to thè flnancial statements.
Restricted funds are Subject to SP8cifi¢ conditions by donors or grantors as to how they may be used. The
purposes and uses of th8 restricted funds are set out in the notes lo the financlal statement3.
1.4 Income
Income Is recognised when the ch8Tity Is legally entitled to it after any performance condltions have been met,
the aM￿ntS can be measured reliably, and It is probable that income will b8 recelved.
Cash donations ar8 recognlsed on reoelpt. Other donations are recognised once the charlty has been notified
of the donalion, unless performance condltions require deferral of the amount. Income tsx recoverable in
relation to donations receiv8d under Grft Abd or deeds of covenant Is recognised at the time of the donation.
Legacies *e recognised on rec￿lpt or othe￿Ise if the Gharlty has been notified of an impending distribution,
the amount is known, and recelpt is expected. If the amount is not known, the legacy is treated as a
ontingent asset.
Grants receivable are accounted for In the period to which they relate.
Rental income is accounted for when it falls due,
14-

EASTBOURNE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcl88 Icontlnued)
1.5 Expenditure
All expenditure is inclusive of VAT, accounted for on an accruals basls and has been cla8slfied under headings
that aygregate all costs related to that category.
here costs cannot be d1￿ctlY attributable to particular heading3 they have been allocated to activlties on a
basis consistent with the use of resource5.
Support costs are those incurred dlrectly In support of expenditure on the objects of the charity and include
govemance cost8. Govèmance costs are those costs associated with meeting the statutory requirements of
the charity, and Include independent examination costs.
Any expenditure on equipment and assets exc88dlng £1,000 Is capllallsed.
1.6 Property, plant and 8quipment
Property, plant and equipment are initialty measured at cost and Subsequently measur8d at C08t or valuation,
net of deprec18tion and any Impalrment losses.
Depreciatlon Is recognised 80 as to write off th• cost or valuation of assets less thelr residual values over their
useful lives cn the followin9 ba51S'.
Flxtures, fittings and equipment
5 years straigm line
The galn or Ios5 arlsing on the dlsp08al of an a58el is determined as the dlfference between the sale proceeds
and the carrylng value of the asset, and 15 recognlsed in th8 statement of financial actlvlties.
1.7 Impalrment of non.current assets
At each reporting end dat8, the charlty rèvlews the carying amountg of Its tangible assèts to determlne
whether there is any indlcalion that those assels have suffered an impalment loss. If any such indication
exlsts. the recoverable arnount of the asset is èstimated In ordar to detemiine the extent of th8 Impairmenl
loss (If any).
1.8 Cash and ¢a8h equlvalents
Cash rynd c8sh equivalents Include cash in hand, deposits held at call with banks, other short-temi liquid
inveslmenls wlth origlnal maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in Gurrent15abilities.
1.9 Flnanclal instruments
The Charlty has elected to apply the provisions of Section 11 'Basic Flnancial Instrurnents. and S8Ction 12
'oth8r Financial Instrumènts Issues, of FRS 102 to all of ils finandal Instrum8nts.
Financial instruments are recognised in the charlty's balan￿ sheet when the charlty becomes paty to the
contractual provisions of the Instrument.
nancial assets and liabilities are offset, with the net amounts p￿Sented in the financial staternents, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to ￿alise the asset and settle the liability simultaneously.
Basic financial asset5
Baslc financial assets, which include trade and other re￿1V3b1es and cash and bank balances, are initlally
measured al transaction price inGluding transaction costs and are 5ub5equently carrled at amortised cost
using the effective interest method unless the arrangement constitutes a financing transacllon, whgre the
transaction is measured et the present value of the future re￿ip1S discounted at a market rate of Interest.
Flnancial assets classified as recelvable within one year are not amortised.
15-

EASTBOURNE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng policles (Contlnued)
Basic financlal liabllltles
Basic finartial liabilrtles, including trade and other payables and bank loans a￿ Initially recognised at
transaction price unless the arrangement constitutes a financing trans8¢lion, where the debt instrument is
measured al the present value of the fvture paymenls discounted at a market rate of interest. Finandal
li8bililies dassified as payable withln one year are not amortised.
Debt instruments are $ubsequentty carried at amortised cost, uslng the effective Interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current Ilabillties if payment is du& wlthln one
year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at
transaction price and subsequently measured at amortised cost uslng the effective interest method.
Derecognlllon of financlal Ilabllltles
Financial liabilitses are derecognised when the charity's contractual obligallons expire or ar8 dlscharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement18 recognlsed In the pèriod in vthich the employee's services are
r8celved.
Temlnation b8nefft8 are recognised immedlately as an expense when the charlty is demonstrably committed
to terminate the employment of an employee or to provide termination benefit8.
1.11 Retlrement bèneffts
Payments to defined contrlbutSon retirement benefit schemes are charged as an expense as they fall due.
Crltical acGountlng estlmatss and Judgements
In the applicallon of the charlty's ac¢ounting pollcies, the trustees are requlred to make judgements, estlmales
and assumptions about the carrying amount of assets and liabilities that are not readlly apparent f(om other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are Gonsidered to be relevant Actual results may differ from thesé estimates.
The estimates and underfying assumpllons ara revlewed on an ongolng basis. Revisions to accounting
estimates are recognised in the period in whlch the estimate is revised where the revisSon affects only that
perlod, or in the period of Ihe revision and fijture periods whare the revlsion affects both currenl and future
periods.
Income from donatlons, legacles and grant8
Unrestrlcted
fund9
2024
Unrestrfcted
funds
2023
Donations and gifts
Legacies receivable
Grants receivable for core activities
4.839
45,000
270.119
3.705
253,105
319,958
256,810
16-

EASTBOURNE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from donatlon$, legacles and grants
Unrestrlcted Unrestrfcted
funds
nds
2024
2023
£ £ {Contlnued)
Grants recelvable for coro acllvities
Eastboume Borough Councll
CIL4. C06t of Living
Lottery - Cost of Livlng
Household Support Fund
Su55ex Communlty Foundation
Awards forAII
ESCC Addltlonal Measure8 I Shleldlng
Legal Support Tru8t
M8$onlc Lodges
Mead8
Other
117,500
15,000
25,800
62,723
7,080
127,500
48,485
18,824
7,IXIO
37,000
2,440
37,000
2,491
1,110
6,700
7,156
1,415
270,119
253,105
Incomo from charltable actlvltles
Restrlctod
fund8
2024
Restrlctsd
funds
2023
Charltablo actlvltle8
Perfomiance related grants
217,360
228,559
Perlomiance relatsd grants anatysl$
Charltsble
activitie8
2024
Charltsble
activitles
2023
ESCC General Benefits
CitA Funded- Help to Clai
48,000
169,360
48,232
178.327
217,360
226,559
17-

EASTBOURNE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from Inveslments
Unrastrlctsd Unr¢strlcted
funds
funds
2024
2023
Rentsl income
Interest recelvable
13,750
4,993
13,713
1.543
18,743
15.256
other Income
Unmtrlctsd Unrestrlcted
funds
funds
2024
2023
Other Income
5,000
5,000
18-

EASTBOURNE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
expenditure on charltable actlvltles
Advlsory
services
Project
costs
Total
Advisory Project costs
services
Total
2024
2024
2024
2023
2023
2023
Dlrect Costs
Staff costs
Depreciatlon and
impalrment
Staff recrultment
Travel & 3ubsl8tenc8
Trainlng
Telephone
Postage, prlntlng &
photocopying
Cornp'jter expense5
Subscrlptions
Legal and prof8sslonal
fees
Bank charges
Office equipment
Sundry expenses
Management fees
Security
Household support
188,693
200.262
388,955
173,977
198,773
372,750
335
33S
299
1,102
2,300
5,643
225
225
397
1,306
5,803
1,034
450
5,643
397
775
5,467
1,850
531
338
4,127
6,924
359
954
5,081
6,924
359
2,975
4,680
178
2,195
3,834
5,170
8,514
176
11,567
427
11,994
60
1,438
2,018
9,082
72
421
620
(7,700)
837
42,500
2,490
11,572
72
870
638
1,438
1,651
(17,340)
449
18
7.700
17,340
837
42.500
52,269
52,269
258,156
221,585
479,721
234.279
216,551
450,830
Share of support and governance costs Isee note 8)
Support
35,620
8,000
Govèmance
2,892
43,620
2,892
30,879
2,240
11,720
42.599
2,240
296,868
229,585
526,233
267,398
228,271
495,869
Analysls by fund
Unrestricted funds -
general
Restricted funds
296,868
296,668
229,565
267,398
267.398
228,271
229,565
228,271
296,668
229.565
526.233
267,398
228.271
495,669
19-

EASTBOURNE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs allocated to activitles
Advlsory Project costs
services
Total
Totsl
2024
2024
2024
2023
Rent and rates
Insurance
Llght and heat
Cleaning
Repairs and renewals
Governance
19,500
3,184
9,098
2,140
1,700
2,892
8,000
27.500
3,184
9,096
2.140
1.700
2,892
27,5iJl
2.685
9,094
1,960
1.360
2,240
38,512
8,000
46,512
44,839
2024
2023
Governanco costs compri88:
Independent exBminatlon
2,892
2,240
2,892
2,240
Included in Governance Costs above are payments of £2,892 {2023.' £2,240) to the Independenl Examlner for
Independent Examlnation and accountsncy $8rvice¥.
Net movement In fund8
2024
2023
The net movemènt In funds Is stated after charglngl(cr8dltlng)'.
Depreciation of owned property, plant and equlpment
335
10 Trustee8
None of the trustees lor any persons connected with them) recelved any remuneration or benefits from the
charity during the year.
Travel expenses totalllng £14 (2023: £40) were relmbursed to one of the trustees during the year.
During the year, trustees, indemnity Insurance cover costlng £194 (2023: £185) was paid by the charity.
-20-

EASTBOURNE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
11 Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
Charltable activit188
18
17
Emplcjment costs
2024
2023
Wages and sBlarle8
Social 8ecurlty costs
Other pgnsion costs
352,836
27,398
8,721
336,962
27.088
8,700
388.955
372,750
Th8r8 were employees wh08e annual remuneration more than £60,000.
Remunaratlon of key managernont pernonnel
The ￿MuneratiOn of key management per80nn81 was as follovts:
2024
2023
Aggregate compensation
41,621
40,230
The charlty re¢elves help and 8UPPOrt In the fomi of voluntary assistance In advlslng the publlc and
administering the charity. 52 volunteers {2023'. 52 volunteers) contrlbuled approxlmately 416 hours of work to
the charlty each week durlng the year12023: 352 hours each week). Vve estlmate Ihe valu8 of thls h8lp to be
8pproxlmat8ly £370,000 {2023.' estlmate of £300,000).
12 Taxation
The charity is exempt from taxation on its activities because all Its income 1$ applied for charbtable purposes.
21

EASTBOURNE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Prop8rty. plant and equipment
Fixtiire8,
fittings and
equipment
Cost
Addltlons
3,354
At 31 March 2024
3,354
Depreclatlon and Impalrment
Depreciation charged in the year
335
At 31 March 2024
335
Carylng amount
14 Trada and othor r•colvabl
2024
2023
Amounts falllng due wlthln onè year:
Trade receivabl8S
Prepayments and accrued Income
220
15,350
5,953
3,438
15,570
9,391
16 Currènt Ilabilltles
2024
2023
Olher taxatlon and social secur
Trade p8yables
Other payable8
A¢crual8 and deferred Income
6,425
6,088
435
1,4149
88,804
1,709
39,544
47,878
98,776
16 Retirement beneflt schemes
2024
2023
Deflned contrlbutlon s¢heme8
Charge to profit or loss In respect of defined contrlbution schemes
8,721
8,700
The charity operates a defined contribution pension scheme for a15 qualifying employees. The assets of th8
schème are held separately from those of thg charity in an independently administered fund.
-22-

EASTBOURNE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Restrlcted funds
The restricted funds of the charlty comprise the unexpended balances of donallons and grants held on trust
subject to specific conditions by donors a8 to how they may be used.
At 1 Aprll
2023
Incoming
resou￿88
Rasources
expended
Transfers At 31 MarGh
2024
Homeless Fund
Awards for All
Surviving Winter
ESCC General 88n8fits
CitA
1,360
(365)
(995)
192)
{270)
6,892
2,310
270
48,000
169,360
(54,892>
(174,308>
2,638
4,360
217,360
(229,565)
7,845
Provlou8 year:
At 1 Aprll
2022
Incomlng Regources
resources
expended
Transfers At 31 March
2023
Homelèss Fund
Awards for All
Surviving Wtnter
ESCC General B8nofit8
CttA
1,360
92
270
1,360
92
270
48,232
178,327
152,582)
{175,689)
4,350
2,638
1,722
226,559
(228.271)
4,350
4,380
The trustees agreed in 2024, in Ilne with Charlty Commlsslon guidance (given the balance are below £1,000),
to transfer the remaining balances on the Homeless Fund (expenses for homeless cllentsl. Awards for All (for
IT upgrades) and Surviving Wnter (to support cllent's heating costs) to general fund8.
The ESCC General Benefit5 Fund includes grants from East Sussex County CounGII and is used to increase
capaciiy In the area of gèneral advlce.
The CItA Fund is made up of grants from Ihe Natlonal Assoclation of Citizens Advice Bureaux and is used to
assist with Universal Credit claims and the MAPS scheme which provides debt advlce. The project is included
in restricted funds In order to report to C&tA. Any remaining balance held at the end of the project is transferred
to genera5 reserves.
The transfers into the the ESCC and CitA fund in 2024 are from unrestricted funds to clear the negative
balances.
-23-

EASTBOURNE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
18 unr￿trICted funds . designated
The funds of the charity include the following designated funds which have been set aside out of unrestricted
funds by the trustees for specific purposes.
At 1 Aprll
2023
Transfers At 31 March
2024
Property dllapldation8
Legacy fund
4,000
4.000
45,000
45.000
4,000
45,000
49,000
Prevlous y•ar'.
At 1 Aprll
2022
Transfer8 At 31 March
2023
Property dilapidations
4,000
4.000
The Propety dllapid8tions r888rve18 set aslde for potentlal renovatlons to the offices at Highlight Hou68.
The Legacy Fund contains a 18gacy received In 2024, whlch the Truste88 wlsh to put aslde for 8P8cific
fundral8lng arKJ d8velopment activltl88 in the future.
19 unr￿trICted funds
The unre8tr1cted funds of th8 charity comprise tho unexpended balances of donatlons and grants wh5ch are
not subject to 8peclflc Condi￿On8 by donoTS and grantors as to how th8y may be used. These Include
dèslgnatsd fijnds which have been set agld8 Out of unrestrictsd fund8 by Ihe trustees for spaclfi¢ purposes.
At 1 Aprll
Incomlng Resources
Transfers At 31 March
2023
resouKe8
oxpendod
2024
General funds
158,767
343,701
(296.688)
152,845)
152.955
Prevlous year:
At 1 Aprll
2022
Incomlng
resources
Resourc•s
expended
Transfers At 31 March
2023
General funds
153,449
277,066
(267.398)
(4,350)
158,767
-24-

EASTBOURNE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Analysis of net assets between funds
Unrestrlcted Unrestrlctsd
fund5
funds
general deslgnatgd
2024
2024
Restrlcted
funds
Total
2024
2024
At 31 March 2024:
Property, plant and equipment
Current 8S8etsllllabilillesl
3,019
149,936
3.019
198,936
49.000
152,955
49,000
201,955
Unrestrlcted Unrestrl¢ted
funds
funds
general deslgnatsd
2023
2023
Regtrlcted
funds
Total
2023
2023
At 31 March 2023:
Currer,'t assetsllliabiliti88)
158,787
4,000
4,360
167.127
158,767
4,000
4,360
167,127
21 Operntlng lea8e Gommltments
Le88ee
The current rental lease ended at 31 March 2020. A rolling extension is In place and the charity Is still in
negotlation with tho landlo￿ ragarding rènawal.
Lea88 payments in the year were £27,500 {2023.' £27,500)
22 Related party trangactlons
There were no dlsclosable rolated party transactlons durlng the year {2023 - none),
-25-

EASTBOURNE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2024
23 Cash generatsd from operations
2024
2023
Surplus for the year
34.828
7,956
Adjustments for..
Investment income recognised in ststement of financial activilles
Depreciation and Impaimient of propety, plant and 9quIpm￿t
(18,743)
335
(15,256)
Movements in worklng capltal:
(Increase) In trade and other recelvables
{De¢reaselllncrease In trade and other payables
(6,179)
(49,098)
(9.391)
96,776
Cash labsorbed by)Igenerated frorn oporatlon8
(38,857)
80.085
24 Analy818 of changes In net funds
The chariiy had no materfal debt durlng the year.
-26-