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
I￿land (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 sen41￿8 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 eX￿sS 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 V￿re 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 su￿ComMitteeS 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 pro￿53es, the business plan and
re￿nt 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 re￿1ve 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 foll0v￿d, 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 re￿Ipt 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 be￿een 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 w￿re £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-