Charity rngistratlon number 1086163 (England and Wal88) Company reglstratlon number 04171801 EASTBOURNE CITIZENS ADVICE BUREAU ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Caladine Chartered Certified Accountants
EASTBOURNE CITIZENS ADVICE BUREAU LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr M Frayne Mr R Fear Ms D Adeyemo Ms J Frame Mr A Bull Ms H Howard Ms A Jarrett Mr D lfyhite Ms C Costelloe MrT1gik (Appointed 28 January 2025) (Appointcd 28 Jonuory 2025) Sacratsry Mr A Bruzon Charfty number (England and Wales) 1086163 Company number 04171801 Reglsternd offlco Unlt 6. Highlight House 8 St Leonards Road Eastboume East Sussex BN213UH Indepondant examlnor Colin Dad8well FCA FCCA DChA Caladine Limited Chantry House 22 Upperton Road Eastbourne East Sussex BN211BF Bankern CAF Bank Llmited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
EASTBOURNE CITIZENS ADVICE BUREAU CONTENTS Page Trustees, report Independent examinerfs report statement of financlal activities 9-10 Statement of financial position 11 Statement of cash fiow8 12 Notes to the financial 8tatements 13-25
EASTBOURNE CITIZENS ADVICE BUREAU TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charivs Memorandum and Articles of Associatlon, the Companies Act 2006 and "Acccmjnting and Reporting by Charits'es: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Iland (FRS 102)" (effective 1 January 2019). Objectlves and actlvitles I he charity's objects, as set out in its Memorandum and Articles of Association, are to promote any charitable purpose for the public benefit by the advancement of education, the proteciion and preservation of health and the relief of poverty, sickness and distress in particular. bui without limitsts"on, for the benefit of the communty in East Sussex and the rest of the UK. Citizens Advi,$ alms are focused on the following: To provide the advice people need for the problems they face, and To improve the policies and practices that affect people's lives. citizens Advice provides free, independent, confidential and impartial advice to everyone on their rights and responsibilities. We value diversity. promote equality and challenge discrimination. Citizens Advice Eastboume has developed its own m15slon statement to refiect more accurately its purpose and role within the local community: We pmvide free, confidontlal advlce to help peop18 overcome their problems, and we campalgn on blg Issues when their voices need to be he8rd. We are a trusted local charfty providing responsive, high- quality seNices to help people find a way forward and meet con7munity needs. Our work and prnsence give us unique inslght into the needs of our community. We arn a constant in the f8c8 of change, but with the 17exibility to innovate and stay 8head. Cnteria used for8&8essing success Ensurlng ourwork dellvers our alms INe review our aims, objectives and activities each year. The annual review seeks to examine our achievements and outcomes, together with the success of individual key projects and the benefrts that are derived from them. In Carrying out the review, we are ensuring that our aims, objectives arKI activities are in line with our stated purpose. Our maln objectives for the year have b8én focused on maintaining our sen418 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 inflation and spir811ing Ilvlng costs. Key activities have included: Using our well-respected Research and Campaigns work to maximise our inffuence with key stakeholders. in particular feeding back on the effectiveness of govemment policies. This has induded an updated report on disability claims. Nothing has changed, Management of the Household Support Fund, which provided financial support in eXsS of £39,000 to individual households throughout Eastbourne. Reaching Communities - outreaches, new staff debt advice, 4 new members of staff Fundraising to maintain the service
EASTBOURNE CITIZENS ADVICE BUREAU TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Public benefft How our actlvlties deliver Publlc Benefft Our main activities and who we try to help are described below. All our charitable activities focus on providing the advice people need for the problems they face and are undertaken specifically to provide public benefft. The board of trustees have had due regard to the Charity Commisslon guidance on public benefit and have complied with the duty in section 4 of the Charities Act 2011. The trustees have paid due regard to guidance issued by the Charity Commission in deciding vthat activities the charity should undertake. Activitles Advlce and Infomwtlon Servlces The maln areas of charitable activty are.. the provision of general advice and Information seNice8 the provision of specialist advice and Casework service8 in the debt and welfare benefits categories of social welfare law, and helping people to make applications for Universal Credil vla the Help to Claim Service Throughout the year, we have continued to offer general advice and infomiation in the following ways.. The provision of advice by face-to-face meetlngs as well as remote means, in particular our telephone services, email and, in some cases. by video call. Advice Line participation continues as part of a county-wlde telephone service. The line is covered on a rota basis between the hours of 10.00am and 4.00pm from Monday to Friday. Outside of these times. there is an automated advice Service 24 hours a day. Full advice general and specialist advice through our team of trained advisers and paid staff. Information and self-help, particularly through online resources. Who used and beneffted from our 8ervlce87 We have helped 6,723 people during the year (2023124: 6,724.) Most cllents present wlth more than oné problem. In total, we helped wrth 26.170 issues (2023124.. 28,352). The major problem areas Identified during the course of the year were Benefits and Tax credits, Universal Credit claims, housing, debt and employment. There have been changes to the normal range of problems. In percentage temis, there is a large drop in the number of enquiries relating to Universal Credit but an Increase in benefits and claims. The two cornbined, however, continue to be the largest problem areas. We also Identify charitable support and food bank problems which have seen a large Increase. The largest single problem is Personal Independence Payment problems, which accounted for 1,591 of the issues dealt with in the year. This is an increase from the previous year (1,504). Citizens Advice uses an extemal Treasury-approved model that allows us to put a finanaal 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 2024125, for every £1 invested in our service, £2.08 is retumed in fiscal benefits savings to the government, £23.87 in public benefit through wider economic and social benefits to the local community and £22.89 directly to individuals. These figures are an increase over the previous year, especially the figure that goes directly to individuals up from £18.80 to £22.89. This reflects the significant efforts made to ensure our clients receive all the help they need to get through the cost-of-living crisis. Ilve have been activdy involved in identifying issues that affect the communty and have made representation to the appropriate organisations. During the period in question, key issues revolved around council tax arrears, the cost of energy and the growing problems associated with infflation, which has had a dramatic effect on the cost of living.
EASTBOURNE CITIZENS ADVICE BUREAU TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevements and performance Significant artivities and 8chievements against objectives Factors affecting tha achlevement of objectives Our biggest problem continues to be generating sufficient funds to maintain our core service and the detailed help we provide related to money advice and benefts. Vve were grateful, therefore, to receive a further one-year grant from the local authority for core work. We have 8 very active fund-raising committee who are tasked with identifying and obtaining funds and have been successful in being awarded significant grants, including from the Henry Smith Foundation Our other major focus is to ensure Y deliver the rnost cost-effectlve service V posslbly can. This is about delivering a value-for-money service that genulnely meets clients, needs so that we can make tlie funding we I'ec8iv& work as Èirreiliv¥ly &1¥ FJu¥¥ibl¥. The complexity of the issues that clients are facing grovts Constantly, which means that we have to allow more time for each client. The size of the problems is also growing. We should not forget that our Stsff and volunteers face Identical problems related to increases In the Cost of living. Nobody is immune. We actively signpost cllents to other agencies If we belleve they could be better seNed elsewhere. Contrlbutlon of voluntoer8 and pald staff The charity's Success could not be achieved without the hard work and dedic8tion of our volunteers and staff. The trustee board recognises the tremendous contribution made by the charity's volunteers in advising the public and administering the service without which the service could not operate. During 2024125. the sep4ice employed 21 Paid workers (13.2 FTE) and 48 active volunteers together delivering 6 projects, including the core service, Volunteers represent the indispensable core of the service. Citizens Advice Eastbourne benefits from an average of 380 volunteer hours per week. This may be expressed as an annualised value of approxlmately £330,000. However, their value is inadequately expressed in monetary terms. IAfjthout our volunteers, there simply would not be a Citizens Advice seNiCe. Fundralslng actlvltles Totsl income for the year was £615,924, an increase of £54,863 on 2023124. Through the various activlties of the fund-raising committee, we were able to obtain grants from a variety of sources as shown below, as vrfell as a final estimated legacy payment of £30.000 from the estate of the Lat6 Joan Elizabeth Muggeridge. Funding has been confirmed for the majority of our planned actlvltles for 2025126. Vrfe are grateful to all our funders for their Continuing support and trust in us, We are also delighted to have th8 contlnuing support of a number of Important local clubs and societies, Flnanclal revlew The availability of funding in the charity sector remains difficult. The charity is focused on providing added value to its funders from a base of sound financial management and ensuring that our services remain relevant to the strategic objectives of stakeholders at local and national level. The charity is working hard to deliver a cost-effectNe servlce that genuinely meets the needs of our clients. It remains a challenging prospect to meet the ever-increasing demand with restricted funding sourc8S. There was an overall surplus of £41,077 for the year (2023124 surplus of £34,828). At 31 March 2025, total reseNes were £243,032, of which £174,232 represented unrestricted funds and £68,800 designated reserves.
EASTBOURNE CITIZENS ADVICE BUREAU TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Reserves policy Citizens Advi Eastboume is required to ensure that free monies are available in each financial year to meet any reasonably foreseeable contingency. Citizens Advice Eastbourne maintains a projection of income for three .years ahead and tries to ensure that this continues to be derived from as wide a variety of sources as possible. ,VVe take all necessary steps to ensure that at no time within this period would it be possible for the cessation of one or more funding streams (apart from funding received from Eastboume Borough Council) to present such a serious challenge to the future of the organisation that it Could not be managed so as to continue to provide a best value advice service. The trustees therefore consider that tt Is prudent to maintain an amount equivalent to three months of operating expenditure in respect of the core activty. Thi8 requires reserves of £60,000 based on the current year. In addition, the trustees review every year the amount required to cover potential staff and other liabilities which could be payable in the event of dosure of Eastbourne Citizens Advice., this is estlmated at approximately £80,000. At the end of 2024125, the actual level of free reserves (l.e., unrestricted funds less designated funds) was £174.232. Funds In deficlt If, at the end of a project. the fund is in deficit, that deficit 18 written off against general reserves. Any Surpluses under £1,000 not required to be retumed to funders are transferred to general reserves, subject to Board approval. Any such transfers of surpluses above £1,000 would be referred to the Charty Commission. Prlnclpal funding sourcas The trustees extend their gratitude to Eastbourne Borough Council, our major funder, who continued to provide the majority of funding for the core operating capacity of the charity., without this support, it vnuld be difficult rf not impossible for us to continue serving the community. The core grant has remained at the same level for several year8 and has been insufficient to cover our core costs for the last few years. As mentioned under Fundraising Activities. significant funding has also been provided by the National Lottery, the Household Support Fund. the ESCC Additional Measures, The Community Cost of Living grant and the Henry Smith Foundation during the year. Our Legal Walk with the support of the Legal Support Trust raised £3,118. We thank them for their assistance. Our volunteers Vre also active In maintaining our presence In the local community by organising tombolas at Langney Shopping Centre. The charity did not have any borrowings from either providers of funding or other Sources at the balance sheet date. Inv8Stm8nt pollcy As required in its Memorandum paragraph 3.19 in furtherance of its objects, and for no other purposes, the Company has the power to invest the monies of the Company not immediately required for its purposes in or upon such investments, securrties or propety as may be thought fit. subject nevertheless to such conditions and suth consents as may for the time bein9 be imposed or required by law. The charity does not currently hold material investments.
EASTBOURNE CITIZENS ADVICE BUREAU TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Maiorrisks The trustees recognise that any major risks to which the charity is exposed need to be reviewed and measures put in pla to mitigate those risks. To th8t end. the trustees maintain a corporate risk register, which is reviewed and updated regularly. Citizens Advice Eastbourne is continually monitoring and managlng its risks and ensuring action plans are in place to mitigate its key risks. Internal risks are minimised by the Implernentstion of policies and procedures for authorisation of all transactions and projects, 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 that they still meet the needs of the charity. A key extemal risk is loss of fvnding from our traditional sources, both to fund specific projects and, potentially, to fund our cor8 service. This is a perennial risk which has been the focus of the Fundraising Committee's work. This has resulted in funding being obtained from a number of new sources durlng the year, as not8d under 'Fundraislng Activities, below. Despite this, funding remains a key risk, and the charity continues to implement its longer-term fjjndralsing strategy and to seek to diverslfy Its funding sources. Plans for future perlods We entered the new year wlth an antlcipated deficit. Thls Is not unusual, and we have bullt up our reserves to allow us to keep going. Due to successful fundraising, we ended the year with a small surplus. However, we enter the new financlal year with a forecast deficit. Ilve are reviewing our fund-raislng strategy and our ambition is that we can realise our ambltions to widen our range of funders. To this end, we are working with a local marketing business to raise our profile and, in the long term, Increase donations. INe are concemed that our staff and volunteers are under increased pressure both personally and professionally. Our wellbeSng work with staff and volunteers has expanded and is well received. We received a Commitment Award from East Sussex County Council and are currently engaged in completing the Bronze Award. IAle regularly sup4ey our stsff and u8e their responses to tailor support for them, structure. governance and management Eastboume Citizens Advice Bureau (81so known as Citizens Advice Eastbourne) was Incorporated on 2 March 2001, company number 04171801, and is registered with the Charity Commission in England and Wales, registration number 1086163. It Is govemed by its memorandum and articles of association. Further details of the charity including its registered office, principal address and details of professional advisors can be found on the second page of the accounts headed 'Legal and adminlstratlve information,. Thè trustees. tho are also the dlrectors for the purpose of company law, and who served durlng the year and up to the date of signature of the fin8ncial statements were.. Mr M Frayne Mr R Fear Ms DAdeyemo M5 J Frame Ms C French MrA Bull Ms H Howard Ms A Jarrett Mr D Vvhite Ms C Costelloe MrT Isik (Resigned 23 July 2024) (Appointed 28 January 20251 (Appointed 28 January 20251
EASTBOURNE CITIZENS ADVICE BUREAU TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Recruitment and 8ppointm8nt of tnjstees The charity is governed through a trustee board. The Articles of Association provide for a minimum of three and a maximum of fifteen trustees. The trustees meet at least 4 times per year with additional meetings as required. Trustees are elected to the Board for a three-year period and are appointed by a resolution of it8 members at an AGM. The board has powers to COvOPt members who shall retire at the following AGM and may offer themselves for r&election. Eastboume Borough Council is invited to send a representative from its paid staff, plus a representative of the councillors. to attend board meetings 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. Organisational struGture The organisation is coordinated from its office in Ea5tbourne. Eastbourne Citizens Advlce Is a member of Citizens Advi, the operating name of the National Association of Citizens Advice Bureaux, which provides a framework for standards of advice and casework management, as well as monitoring progress against these standards. Eastboume Citizens Advice is, however, an independent stsnd- alone charity, with its own constitution, board of trustees and charitable objects. Operating policies are independently determined by its Board of Trustees in order to both fulfil Its own charitable objects and comply with the natlonal member8hlp requirements. The Chief Officer, Mr. A Bruzon, has been appointed by the trustees to manage the day-to-day operations of the charity. In addition, there is an experlenced team of paid staff and volunteers who are key to the senfice offered by the charity. Decisions are made by the trustee board in line with the Business Development Plan and are reviewed at least annually. Reports and recommendations are taken to the full board for approval. and their implementation is organised by the Chief Officer and the staff team. There are regular staff and volunteer meetings which ensure that progress is being made against targets and progress against the plan is regularly monitored by the board. The board operates sub-committees, the Fundraising Committee, and the Governance & Polici8s Group. Additionally, there is a Well-being working group. The suComMitteeS operate under written terms of reference agreed by the full board, and are delegated authority wlthin clearly defined limlts. The charity also co-operatss and liaise8 wlth a number of other advlsory servlces, local charitles and social sepilces departments on behalf of cllents. Should one of the trustees hold the position of trusteeldirector of another organisation or charity, they may be involved in discussions regarding that other organisation or charity but not in the ultimate deci8ion-making process Any potential conflict of interest must be declared at the outset of every board meeting, and a Trustees, register of interests is maintained and regularly updated. Induction and training of tnistees New trustees are briefed on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision-making pro53es, the business plan and rent financial performance of the charity. They also meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the understsnding of their role. Relationship with related parties None of the trustees re1ve remuneration or other beneffts for thelr work with the charity. The trustees are not aware of any contractual relationship with a related party and no related party transactlons have been reported in the current year.
EASTBOURNE CITIZENS ADVICE BUREAU TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Statement of trustses. responsibilities The trustees, who are also the directors of Eastbourne Citizens Advice Bureau for the purpose of company law, are responsible for preparing the Trustees. Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally A¢pted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure. of the charitable company for that year. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently., - observe the methods and principles in the Charilies SORP., make judgements and estimates that are reasonable and prudent. state whether applicable UK Accounting Standards have been foll0vd, 8ubJect to any materlal departures disclosed and explained in the financial statements., and prepare th9 financial statements on the going concern basis unless tt Is inappropriate to presume that the charlty wlll continue in operatlon. The trustees are responslble for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. Note from Chair of Trustee8 I would like to thank all of our staff and volunteers for their help and support over the last year. They provide high-qu81ity service and despite increasing pressure and demand, they make a real difference in our community. Lastly, as Chair, I would like to mention our board of trustees. Our board has recruited new trustees and has range of skills and expertise. It reflects diversity and all trustees make a significant contribution to the progress we have made this year. l also thank the CEO for his support and for the immense breadth of knowledge and expertise that he brings to Citizens Advice. They all make an enormous contributlon to the success of our organisatlon. The trustees, report was approved by the Board of Trustees. Ms H H¢)ward Trustee ID
EASTBOURNE CITIZENS ADVICE BUREAU INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EASTBOURNE CITIZENS ADVICE BUREAU I report to the trustees on my examination of the financial statements of Eastbourne Citizens Advice Bureau (the charity) for the year ended 31 March 2025. Responsibilities and basis of report As the trustees 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 requirements 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 charity's financial statements carried out under section 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 Charities Act 2011. Ind•pendent •xamlnorf8 8tatement Slnce the charity's gross income exceeded £250,000, the Independent examiner must be a member of a body listed In section 145 of the Charities Act 2011. 1 confirm that l am qualified to undertake the examination because l am member of Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with tho examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 388 of the Companies Act 2006. the financial statements do not accord with those records; 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 statements give a true and fair view, which is not 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 accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable 8 proper understanding of the financial statements to be reached. Colln Dadswell FCA FCCA DChA Caladine Limited Chantry House 22 Upperton Road Eastbourne East Sussex BN211BF
EASTBOURNE CITIZENS ADVICE BUREAU STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Current financlal year Unrestrfctsd Unrnstrlcted funds funds general deslgnated 2025 2025 Restrlcted funds Total Total 2025 2025 2024 Notes Income and endowments from: Donations, legacies and grsnts Charitable activities Investments other income 260,986 30,000 290,986 298,797 21,141 5,000 319,958 217,360 18,743 5.000 298,797 21,141 5,000 Total Income 287.127 30.000 298,797 815,924 561,061 Expendttur• on: Charitable activities 258,885 10,200 305,762 574,847 526,233 Total expendlture 258,885 10,200 305,762 574,847 526,233 Net Incomel(expendlture) 28,242 19.800 (6,965) 41,077 34,828 Transfers between funds 17 (6,965) 6,965 Net movement In fund8 21,277 19,800 41.077 34,828 Reconclllatlon of funds: Fund b81ances at 1 April 2024 152,955 49,000 201,955 167,127 Fund balances at 31 March 2026 174,232 68,800 243,032 201,955 The statement of financial actlvities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
EASTBOURNE CITIZENS ADVICE BUREAU STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Prlor flnanclal year Unrestrfcted Unre5trlcted funds funds general deslgnated 2024 2024 RwJtrlcted funds Total 2024 2024 Notes Income and endowments from: Donations, legacies and grants Charitable activities Investments Other income 319,958 319,958 217,360 18,743 5,000 217,360 18,743 5,000 Total Income 343,701 217,360 561,061 Expendlture on: Charitable activities 296,668 229,565 528,233 Total expendlture 296,668 229,565 526,233 Net Incomel(expendlture) 47,033 (12,205) 34,828 Transfers betrween funds 17 (52,845) 45.000 7,845 Not movement In fund8 (5,812) 45,000 (4,360) 34,828 Reconclllatlon ol lunds: Fund balances at 1 April 2023 158,767 4,000 4,360 167,127 Fund balances at 31 March 2024 152,955 49,000 201,955 10-
EASTBOURNE CITIZENS ADVICE BUREAU STATEMENT OF FINANCIAL POSITION AS AT31 MARCH 2025 2025 2024 Not86 Flxed assets Property, plant and equipment 13 2,348 3,019 Curront assets Trade and other receivables Cash at bank and in hand 14 54,262 305,595 15.570 231,044 359,857 (119,173) 246,614 (47,678) Current Ilabllltles 15 Net current assets 240,684 198,936 Totsl assets le88 current Ilabllltles 243,032 201,955 The funds of the charlty Unrestricted funds - general Unrestricted funds- designated 19 18 174,232 68,800 152,955 49,000 243,032 201,955 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025. The directors acknowledge their responsibilities for complying wlth the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of Its financial statements for the year in questlon In accordanc6 wlth section 476. These finandal statements have been prepared In accordance with the provisions appllcable to companles subje¢t to the small companies reglme. £1 Iikn¥ IL5 The financial ststements were approved by the trustees on .......,......,. ........ Mr R Fear Trustse Ms H Howard Trustee Company registration number 04171801 (England and Wales) 11
EASTBOURNE CITIZENS ADVICE BUREAU STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operatlng actfvitles Cash generated froml(absorbed by) operations 53,410 {38,857) Investlng actlvltles Purchase of propety, plant and equipment Investment income received (3.354) 18.743 21,141 Net cash generatsd from Investlng actlvltles 21.141 15,389 Net Incrnasel{decreas6) In cash and cash equlvalents 74,551 (23,468) Cash and eA8h equivalents at beginning of year 231,044 254,512 Cash and cash equlvalents at end of year 305,595 231,044 12-
EASTBOURNE CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcles Company Informatlon Eastbourne Citizens Advice Bureau is a private company limited by guarante8 incorporated in England and Wales. The registered office is Unit 6, Highlight House, 8 St Leonards Road, Eastbourne, East Sussex, BN21 3UH. 1.1 Accountlng convontlon The financial statements have been prepared in accordance with the charity's m8morandum and articles of association, the Companies Ad 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. ('FRS 102.) and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2019). The charity Is a Public Benefit Entity as defined by FRS 102. The financlal statements are prepared in sterling, whlch Is the functional currency of the charlty. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are Set out below. 1.2 Golng concern At the ts'me of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charltable funds Unrestricted funds are available for use at the discretion of the trustee5 in furtherance of their charitable objectives. Designated funds comprise funds whlch have been set aside 8t the dlscretion of the trustees for speclfic purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements. Restricted funds are subject to speclfic condltlons by donors or grantors as to how they may ba used. The purposes and uses of the restricted funds are set out in the notes to the financial statements, 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution. the amount is known, and reIpt is expected. If the amount is not known, the legacy is treated as a contingent asset. Grants receivable are accounted for in the period to which they relate. Rental income is accounted for when it falls due, 13-
EASTBOURNE CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollci8s (Contlnued) 1.6 Expenditure All expenditure is inclusive of VAT, accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Where costs cannot be dlrectly attributable to particular headings they have been allocated to activities on a basis consistent with the use of resources. Support costs are those incurred directly in support of expenditure on the objects of the charity and include governance costs. Govemance costs are those costs associated with meeting the statutory requiroments of the charity, and include independent examination costs. Any expenditure on equlpment and assets exceeding £1.000 Is capitalised, 1.6 Property, plant and equlpment Propety, plant and equipment are inltlally measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuatlon of assets18s5 thelr residual values over thelr useful lives on the following basis.. Fixtures, fittings and equipment 5 years straight line The gain or loss arising on the disposal of an asset is detem)ined as the difference beeen the sale proceed8 and the carrying value of the asset, and is recognised in the statement of financial activities. 1.7 Impalrment of non-current assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impaimient loss. If any such indication exists, the recoverable amount of the asset is estimated in order to detennine the extent of the impairment Ioss (if any). 1.8 Cash and cash equivalents 'Cash and cash equivalents include cash In hand, deposlts held at call wlth banks. other short-term Ilquid Investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown wtthin borrowings In current liabilitles. 1.9 Flnanclal 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 financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes paty to the contractual prov5sions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, 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 realise the asset and settle the liability Simultaneously. Basic financial assets Basic financial assets, which include trade and other receivables and cash and bank balances. are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing trans8Ction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 14-
EASTBOURNE CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcles (Continued) Baslc flnancial liabilitles Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transacts'on price unless the arrangement constitutes 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 liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost. using the effective interesl rate method. Trade payables are obllgatlons to pay for goods or sep41ces that have been acquired In th8 ordinary course of operations from 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 liabilities. Trade payables are recognised Initially at transaction price and subsequently measured at amortiged cost using the effective interest method. Dgrecognltlon of flnanclal Ilabilities Financial liabilities are derecognised when the charlty's contractual obligations explre or are discharged or cancelled. 1.10 Employ99 beneflts The cost of any unused holiday entitlement is recognised in the period in which the employee's Services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide tennination benefits. 1.11 Retlrement beneflt8 Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Crltlcal accountlng estlmat88 and Judgements In the appllcatlon of the charity's accounting pollcles, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. Tha 8Stimate8 8nd associated assumptions are based on historical experience and other factors that are consldered to be relevant. Actual results may dlffer from these estimates. The estlmates and underlying assumptions are revlewed on an ongoing basls. Revisions to accountlng estimates are recognised in the period in which the estimate Is revised where the revlsion affects only that period, or in the period of the revision and future periods where the revlsion affects both current and future perii)ds. Income from donatlons. legacles and grants Unrestrlcted Unrestrlcted funds funds general designated 2025 2025 Totsl Unrestrlcted Unrestrlcted funds funds general designated 2024 2024 Total 2025 2024 Don8tions and gifts Legacies Grants 4.769 4,769 30,000 256,217 4,839 45,000 270,119 4,839 45,000 270,119 30,000 256,217 260,986 30,000 290,986 319,958 319,958 15-
EASTBOURNE CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donatlons. légacles and grants Unrestrlcted Unrestrlcted funds funds general designated 2025 2025 Total Unrestricted Unrestrictsd funds funds general designated 2024 2024 Total 2025 2024 (Contlnued) Grants Eastboumts Borough Councll Eastbourne BC - Cost of Llving ESCC - Addltlonal MeasureslPension Credlt Household Support Fund Henry Smith Legal Support Trust Lottery - Cost of Living Cita - Cost of Living Sussex Community Foundatlon Masonic Lodges Other 117,500 117,500 117,500 117,500 30,000 30.000 31,447 39,982 33,000 3,118 31,447 39,982 33,000 3,118 37,000 62.723 37,000 82,723 2,491 25,800 15,000 2,491 25,800 15,000 7,080 1,110 1,415 7,080 1,110 1.415 1,170 1,170 256,217 256,217 270,119 270,119 Income from charltable activltle8 Restrlcted funds 2025 Restrictsd funds 2024 Charltable actlvltles Performance related grants 298,797 217.360 16-
EASTBOURNE CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from charitabla actlvltles (Continued) Perfomiance rnlated grants analysls Charltable actlvltles 2026 Charltable activltles 2024 CIL4 Funded- Help to Claim ESCC General Benefits Reaching Communities 179,317 49,157 70,323 169,380 48,000 298,797 217,360 Income from Investments Unrestrlcted Unrestrfcted funds funds 2026 2024 Rental Income Interest receivable 13,750 7,391 13,750 4,993 21,141 18,743 Oth•r Income Unr8Strlcted Unréstrfcted funds funds 2026 2024 Other income 5.000 5,000 17-
EASTBOURNE CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendlture on charltable activities Advlsory services Project costs Total Advisory Project costs services Total 2026 2025 2025 2024 2024 2024 Dlrect costs Staff costs Depreaation and Impairment Household support Travel costs Training Telephone Printing, postsge and ststionery Computer expenses Subscriptions Legal and professional fees Bank charges Office equipment Sundry expenses Management fee8 Security 171,657 271,637 443,294 188,693 200,262 388,955 671 31,000 2,334 1,725 4,827 671 31.000 2,419 1.835 5,727 335 52,269 1,034 450 5,643 335 52,568 1,102 2,300 5,643 299 68 1,850 85 110 900 3,155 6.323 652 1,257 2,018 4,412 8,341 652 4,127 8,924 359 954 5,081 8,924 359 24,571 60 858 2,643 (28.515) 607 823 25,194 60 1,384 2,734 11,567 427 11.994 526 91 28,515 1,438 1,651 (17,340) 1,438 2,016 365 17,340 607 222.568 305.762 528.330 258.156 221,565 479,721 Share of 8UPPOrt and governance costs {see note 8) Support 43,817 Govemance 2,700 43,817 2,700 35,620 2.892 8,000 43,620 2.892 269.085 305,762 574,847 296.868 229,565 526,233 Analys5s by fund Unrestricted funds - general Unrestricted funds - designated Restricted funds 258,885 258,885 296.668 296,668 10.200 10,200 305.762 305,762 229.565 229,565 269.085 305,762 574.847 296,688 229.565 526.233 18-
EASTBOURNE CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocatad to actlvltles Advisory servicès 2025 Total 2024 Rent and rates Insurance Light and heat Cleaning Repairs and renewals Govemance 27,500 3,512 9,094 2,080 1,631 2,700 27,500 3,184 9,096 2,140 1,700 2,892 46,517 46,512 2025 2024 Governance costs comprlse: Independent examination 2,700 2,892 2,700 2,892 Included in support and governance costs above are payments of £2,700 (2024.. £2,892) to the independent exafftiner for independent examination and accountsncy services. Net movement In funds 2025 2024 The net movement in funds Is stated afier ChargIn(crediting).' Depredatlon of owned property, plant and equipment 671 335 10 Tru$toes None of the trustees, or any persons connected with them, received any remuneration or benefits from the charity during the year (2024.. £nil). None of the trustees were 1MbUrSed any expenses during the year (2024.. one trustee was reimbursed travel expenses of £14). During the year, trustees, Indemnity insurance cover costing £194 (2024.. £194) was pald by the charity. 19-
EASTBOURNE CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Employeos The average monthly number of employees during the year was: 2026 Number 2024 Number Charitable activities 21 18 Ernployment costs 2025 2024 Ijvages and salaries Social security costs other pension costs 402,141 29,869 11,284 352,836 27,398 8,721 443,294 388,955 There were no employees whose annual remuneration was more than £60,000. Remuneratlon of key management personnel The remuneration of key management personnel was as follovA8.' 2026 2024 Aggregate compensation 41,103 41,621 The charlty receives help and support In the form of voluntary asslstance in advlslng the public and administering the charity. 48 volunteers (2024: 52 volunteers> contributed approximately 384 hours of work to the charity each week during the year {2024'. 416 hours oach week). Wo estlmate the value of thls help to be approximately £330,000 (2024.. estimate of £370,000). 12 Taxatlon The charity is exempt from tsxation on its activities because all its income is applled for charitsble purposes. -20-
EASTBOURNE CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Property, plant and equlpment Flxtures, flttingg and equipmont Cost At 1 April 2024 3,354 At 31 March 2025 3,354 Depreciation and Impalrment At 1 April 2024 Depreciation charged in the year 335 671 At 31 March 2025 1,006 Carrylng amount At 31 March 2025 2,348 At 31 March 2024 3,019 14 Trade and other recelvables 2026 2024 Amounts falllng due wlthln one year: Trade receivables Prepayments and accrued Income 150 54,112 220 15,350 54,262 15,570 16 Currént Ilabllltle8 2025 2024 Other taxation and social security Other payables Accruals and deferred income 6,780 2,440 109,953 6,425 1,709 39,544 119.173 47.678 16 Retlrement beneflt schemes 2025 2024 Deflnéd contrlbutlon schemes Charge to profit or loss in respect of defined contribution schemes 11,284 8,721 The charity operates a defined contribution p8nsion scheme for all qualifylng employees. The assets of the stheme are held separately trom those of the charity in an independently administered fund. -21
EASTBOURNE CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 Aprfl 2024 Incomlng resources Resources expended Transfers At 31 March 2026 ESCC General Benefits CitA Help to Claim Reaching Communities 49,157 179,317 70,323 (56,122) (179,317) (70,323) 6,965 298.797 (305.762) 6,965 Prevlous year. At 1 Aprll 2023 Incomlng Resources rg8ourc88 expended Transfers At 31 March 2024 Homeless Fund Awards for All Sur4iving Vvlnter ESCC General Benefits CitA Help to Claim 1,360 92 270 (365) (995) (92) (270) 6,892 2,310 48,000 169,360 (54,892) (174,308) 2,638 4,360 217,360 (229,565) 7,845 The ESCC General Benefits fund Indudes grants from East Sussex County Coundl and is used to Increase capacity in the araa of general advice. The transfer into the fund in 2024-25 was to clear the negative balance. The Cit4 Help to Clalm fund is made up of grants from the National Citizens Advice Association (on behalf of the Department for INork and Pensions) and is used to assist with Universal Credit claims. The Reaching Communities fund consists of grants from the National Lottery for money advice and outreach work in the community. 2024-25 is the first year of a three year agreement. The trustees agreed in 2023-24, in line with Charity Commission guidance (given the balance are below £1,000), to transfer the remaining balances on the Homeless Fund (expenses for homeless clients), Awards for All (for IT upgrades) and Surviving 1Ofinter (to support clienvs heating costs) to general funds. These funds are now closed. -22-
EASTBOURNE CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Unrnstrlcted 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. Incomlng résources Resources •xpendod Transférs At 31 March 2025 2024 Property dllapidations Legacy fund 4,000 45.000 4,000 64,800 30,000 (10,200) 49,000 30,000 (10,200) 68,800 Prevlous year: Incomlng resources Resource8 expended Transfer8 At 31 March 2024 2023 Property dilapidations Legacy fund 4.000 4,000 45,000 45,000 4,000 45,000 49,000 The Propety dilapidations reseple is set aside for potential renovations to the offices at Highlight House. The Legacy fund contains a legacy, the first part of which was received In 2023-24 {£45,000) and the final part is recelvable in 2025 (estimated at £30.000). The trustees have put these amounts a8ide and stsrted using them for specific fundraislng and development activities. In 2024-25 £10,200 was spent on Professional fees. 19 Unrestrlcted funds The unrestricted fund5 of the charity comprise the unexpended balances of donations and grants whlch are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted fund5 by the trustees for specific purposes. At 1 Aprll 2024 Incoming resources R880urce8 expended Transfers At 31 March 2025 General funds 152,955 287,127 (258,885) (6,965) 174,232 Previous year: At 1 April 2023 Incomlng resources Resources expended Transfers At 31 March 2024 General funds 158,787 343,701 (296,668) (52,845) 152,955
EASTBOURNE CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Analysis of net assets between funds Unrestrlcted Unrestrlcted funds funds general deslgnated 2025 2025 Totsl 2025 At 31 March 2025: Propety, plant and equipment Current as5etsl(liabilitie$) 2,348 171,884 68,800 240,684 174,232 68,800 243,032 Unrestrlcted Unrestrlcted funds funds genoral deslgnatsd 2024 2024 Total 2024 At 31 March 2024: Propety, plant and equipment Current a8setsl(liabilitie8) 3,019 149,936 3,019 198,938 49,000 152,955 49,000 201,955 21 Oporatlng lease commltments Lessee The current rental lease ended at 31 March 2020. A rolllng extension is In place and the charity is stlll In negotiation with the landlord regarding renewal. Lease payments In the year wre £27,500 (2024: £27,500) 22 Related party transactlons There were no disclosable related paty transactions during the year (2024 - none). -24-
EASTBOURNE CITIZENS ADVICE BUREAU NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 23 Cash generated froml(absorbed by) operatlons 2025 2024 Surplus for the year 41,077 34,828 Adjustments for: Investrnent income recognised in statement of financial activits'es Depreciation and impairment of property, plant and equipment (21,141) 671 (18,743) 335 Movements In worklng capltal: (Increase) in trade and other receivable8 Increasel{decrease) In trade and other payables (38,692) 71,495 (6,179) (49,098) Cash generatsd froml(ab80rbed by) operatlons 53,410 {38,857) 24 Analysls of chang•8 In net funds The charfty had no material debt durlng the year. -25-