Company Registration No. 04188591 (England and Wales) Charity Registration No. 1089018 CITIZENS ADVICE CENTRAL DORSET LIMITED (A company limited by guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 319tMARCH 2025 crrIzENS ADVICE CENTrAL DORSEf LIMrrED CONTENTS OF THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 319t MARCH 2025 Charity Information Report of the Trustees Independent Auditors, Rep)rt 9-11 ststement of Financial Activities 12 Balance Sheet 13 statement of Cash Hows 14 Notes to the Financial Statements 15-23 crrizENS ADVICE CENTRAL DORSET UMrrED CHARITY INFORMATION FOR THE YEAR ENDED 31st MARCH 2025 TRUSfEES: Mr S C Dawson (Chair appointed 07.08.24) Mr A Goldsad( (resigned 16.12.24) Mr S Abis (resigned 26.06.24) Mr C Bajfe Dr T Baker (appointed 07.08.24) Mr S P Beare Mr D A Collins (resigned 16.12.24) Mr J-P Dervley Ms I Ercegovic {appointed 07.08.24) Mr P D Green Ms S. Howard (resigned 30.07.24) Dr K Kansara Ms T McGregor Mr S. Payne Ms T Warr (appointed 07.08.24) COMPANY SECRETARY: Mr R J Baker CHIEF OFFICER: Mr D Cadisch REGIsfERED OFFICE: l Acland Road Dorchester Dorset DTI IJW CHARITY NUMBER: 1089018 COMPANY NUMBER: 04188591 (England and Wales) AUDrroR: Scott Vevers Ltd Chartered Accountsnts & Statutory Auditors 65 East Street, Bridpo¢ Dorset DT6 3LB BANKERS: Barclays Bank PIC 10 South Street Dorchester Dotset DTI IBT CAF Bank Ltd 25 Kings Hill Avenue, Kings Hill West Malling Kent ME19 4JQ crrIzENS ADVICE CEKfRAL DORSEf LIMrrED REPORT OF THETRUSTEES FOR THE YEAR ENDED 31st MARCH 2025 The Trustees, who are also directors of the charity for the purposes of the Companies Acti present their report together with the financial statements of the charity for the year ended 31" March 2025. They are also prepared in order to meet the requirements for a directors, report and accounts for Companies Act purposes. The accounts have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, applicable law and the requirements of the statement of Recommended practi￿ applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102). Objectives and Activities aims The object of the charity is to assist local people in resolving their legal, financial and other problems by providing information and a(fvice and by influencing pdlcy makers. The alm of Citizens Advice Central Dorset is to provide the advice people need for the problems that they face ar￿ flowing from this, to campaign for improvements to policies and practices that affect their lives. Our core principles are to: value and respect diversity promote equality and equity challenge discrimination and unfaimess work together and value the contribution of colleagues We glve free, confidential, independent and Impartial advice to anyone, regardless of age, race, gender, ethnic origin, *xual orientation, disability or religious bellef. These principles guide our provision of Servi￿S. a SeN[￿ that has to be responsive to changlng community needs, influential with those responsible for meeting these needs and focused on developing the awareness of rights and responsibilities. The Trustees have referred to the guldance contained in the Charity Commission's general guidance on public benefit when reviewing the Citizens Advi￿ aims and objectives and in deciding the activities undertsken by Citizens Advice during the year. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have *t. iness Pl nin The Business Development Plan 2025-2028, adopted in May 2025, updated our strategy for achieving the aims and objectives of the organisation over the next three years. The Plan describes the strategic priorities and using a number of appendices to describe and evaluate different aspects of the organisation, set out an Operational Action Plan for the three years. The strategic priorities for 2024125 were: Resilient, inclusive and valued workforce with capacity to deliver our advice seNice locally and across the Dorset Council area. Accessible Advice - the prowsion of quality, timely advice for everyone according to their need, by the most appropriate channel, within available resources and capacity. Influence - use evidence to develop and contribute to re*arch and campaigns activity that leads to improvements in national and local policy and practi￿. Resour￿ su5tainability- to ensure our continued existen￿ and future proof our work whilst delivering value for money Work in partnership - to meet the needs of our dients by working with a diverse range of partners across the Dorset Council area and beyond. crrizENS ADVICE CENTRAL DORSEf LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2025 Our focus during the year has been on maintaining a high quality advice service to clients at a time when household budgets have remained under extreme pressure due to the cost of living crisis. While our overall objective of focussing on the n￿dS of vulnerable clients does not change from year to year, the issues with which we are presented are continuing to become increasingly complex and numerous. During 2024 much of our workload continued to involve helping our dients with issues around Personal Independentr Payments (PIP), Universal Credit (UQ and other benefit issues. The number of dients who contatted us increased again, with a 14 % increase in the number of clients seen over 2023124. onitori ess The Operational Attion Plan is used by the *nior management team to record progress against implementation of the Business Plan. The plan is reviewed quarterly at a senior management team meeting and a RedlAmberlGreen flag given to each individual action. The Risk Assessment is also reviewed on a quarterty basis and any new actions arising as a result are added to the Operational Action Plan. A progress report is then presented quarterly to the Trustee Board, highlighting actions rated as Red, and any significant changes to the Risk Assessment. Our core advice service was available fa￿-tO-fa￿ in our main offices (Dorchester, Sherbome, Gillingham, Weymouth & Portland) and our 20 outreaches. The proportion of advice provided via phone (through the Dorset Advitrline) and email remained at a higher level while video consultations have also been made available. Dorset Council Is our key partner, having commissioned the provision of advice, information and guldan ServI￿S in the county and awarding us the contract, working with the other Dorset County atizens Advice offices. Our current contratt finishes at the end of September 2026 so we are working closdy with Dorset Council to secure the next round of funding. In addition to our general advice, we continue to run a number of projects that provide advitr and support to specific client groups or subjett areas.. Macmillan Welfare benefits seNice- advice to people and their famllles affetted by cancer GP Surgeries Project- advice delivered to patients in 10 GP practices Access to Justice - advi￿ delivered to clients to obtsin timely legal remedies Mental Health inpatients seryice- advice to inpatients of Forston Clinic in Dorchester and Linden Unlt in Weymouth Refugee Resettlement Projett - advice to reftJg￿ from Ukraine, Syria and Afghanistan Income maximisation - benefits advice, applications for discretionary payments and grants Debvwessex Water- specialist advice on managing debt Energy Advi￿ - advice on energy-related issues Employment Unit - providing specialist advice with employment disputes Kushti Bok- advice for members of the Gypsy, Roma and Traveller communities Money Advice Servitr- helping clients to manage their money Big4Littlemoor - outreach advice seNitr in Littlemoor Rough Sleepers Initiative homelessness benefits and debt advi￿ for rough sleepers and those threatened with Gillingham, Westham & Portland Foodbanks - outreach advi￿ service at these Foodbanks ributio of Vol eers The organisation continues to experience high demand from local people which could not be met without the help of the 122 volunteeFS (including 10 Trustees), who are involved in all aspects of the day to day running of Citizens Advice. While the main area of volunteer activity is the provision of advi￿, other people volunteer in administrative and secretarial roles. Volunteers contributed approximately 41,236 hours of work during the year, valued at £645,614. The cost of living crisi5 has put increased pressure on our under- CITIZENS ADVICE CENTRAL DORSET LIMrrED REPORT OF THE TRusfEES FOR THE YEAR ENDED 31st MARCH 2025 privileged client base, which translates into higher levels of stress for our volunteers. They have proved highly adaptable and risen to the challenge magnificently; without them the charity would be unable to operate, and every effort is made to support and encourage them. Whilst largely reliant on unpaid volunteers to provide advice, these volunteers need to be supported by a nucleus of paid professional stsff. The ability to raise funds to provide this core service is increasingly critical with b)th public and private sources of funding under growing pressure. The recruitment, training and retention of volunteer advise￿ is becoming more challenging. Athievements and Performance r 2024 Our staff dealt with 10,550 clients during the year - a 14 % increase on last year. aients presented with a total of 38,936 issues. We succeeded in gaining £8 million in income for our clients whith represents a 190/0 increase on 2023124. The staff also supported clients to write off £524,030 in debts. The main areas of advice by category were shows the following: Benefits (including Universal Credit and PIP) 36.70/0 (2023124: 440/0) Charitable suppjrt & food bank 26 % (2023124: 140/0) Debt 7.90/0 (2023124: 10 % ) Housing 6.60/0 {2023124: 80/0) Utilities & communication 3.6 % (2023124: 4 % ) Employment 2.9 % (2023124: 3 % ) Relationships 2.80/0 (2023124: 3 % ) All other 13.5 % (2023124: 14 % ) The ways in which clients contact us continues to evolve. The proportlon of dients who we saw fa￿-to-faCe in one of our 4 main offices, or 20 outreaches, continued to increase this year to 27 % (2024: 26 % , 2023: 24 % 1 2022: 130/0) while the rest were handled via telephone, emall or letter. Vinancial Review The Statement of Financlal Activities shows a surplus of £48,792 for the year (2023124.. £56,195), demonstrating a resilient performanTr despite the economic and operational pressures, Total income for the year was £1,366,596, with 40 % coming from unrestricted grants, donations and commissions which fund our CO￿ costs and the rest from contrarting bodies to deliver specific projects Crestrlcted, income). Dorset Council provide us with c.41 % of our total Income. This consists of the main grant that supports our general advice Service (which remained at the contracted level) and the additional funding for specialist support on the cost of living, rough sleepers and refugee resettlement programmes. Town and certain Parish Councils also provide grants to support local offices, and we reTrived generous donations from Corton Hill, Cooper-Dean Foundation and Valentine Trusts. Our restricted income increased c.300/0 from the previous year. This growth was primarily due to the two multi-year projects secured in the second part of 2023124: National Lottery grant supporting the Gypsy, Romanyi Traveller community project, worth £750,000 over 5 years and £136,000 in 2024125 (2023124: 32,000) Access to Justice grant from the Ministy of Justice to support the Dorset Employment Unit, worth É500,000 over 5 years and £IOO,IXIO in 2024125 (2023124: £8,OCrf)) The funding on other main pro]etts remained at similar levels compared with the prior year. We continue to attract smaller contracts through close co-operation with local partner5, including several food banks. Total expenditure for the year amounted to £1,317,804, an increase of 19 % which is broadly in line with the change in our income. Salaries remain the major cost element, accounting for 800/0 of total ovetheads, consistent with the prior year. The other main contributors to the increase in costs are partnership payments crrIzENS ADVICE CENTRAL DORSET LIMrrED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31°, MARCH 2025 to other Citizens Advitr offitrs for ddivering joint projects (£23,000 higher in 2024125) and disbursements to clients (£30,000) which were fully funded by the Glasspool grant. serv Our reserves at the year end comprise: Restritted funds for projects Free reserves Total 92,672 74 528,412 At 31st March 2025 unrestricted reserves represented just under 4 months of operating costs. The Trustees consider this level appropriate to ensure continuity of services in the event of a significant drop in funding or unexpected expenditure. The Trustee Board reviews the reseNes policy annually and alms to keep sufficient funds in reserve to allow the organisation to operate for a period of between three and six months in the absen￿ of any income. Future Plans Our Business Development Plan 2025-2028 Sets out our strategy for the current three year period, as we continue to develop services according to our key principles of equality of access and tackling social justi against a background of challenges for our clients arKt the voluntary sector. We continue to work with partners and stakeholders to deliver our objectives and we recogni* that we cannot deliver for clients by working alone. This is particularly through Citizens Advice in Dorset, the consortium of three local Citizens Advice offi￿5 in the Dorset Council area, with whom we are delivering the Dorset Council contract. We are looking to position ourselves for the future Suc￿sS of delivering this Advice, Information and Guidan contract which currently expires in September 2026, The organisation continues to support many clients who are experlencing crisis and this places additional strain on our resources. In order to cope with this demand, we will need to maintaln and support our strong volunteer base, as well as focusing on recruitment for volunteer adviser5 across our offices. We will also focus on attracting new funding opportunities for project work, and look for ways to diversify our funding streams. Our futu￿ plans Include developing a Law Centre model in the Dorset Council area which wlll allow us to expand our specialist services for dients, induding in the areas of immigration, employment, welfare benefits and housing. Our management team is also focused on developing recruitment a¢JOSS the organisation which assists us to meet demand and further improve our diversity representation to match our community. Post Year End Events Funding of our long-stsnding GP surgery outreach projett was not renewed beyond June 2025. We are attively exploring alternative funding sources and delivery models to enable us to continue providing this service. Structure, Governance and Management ov um The charity is a company limited by guarantse. It is governed by its Memorandum and Articles of Assoaation originally dated 28th March 2001, with five subsequent amendments up to 12 March 2019. enta ointm nt of ew Truste The year saw our longstanding Trljstee Adrian G()Idsack stand down as Chair of Trustees. The organisation recognised his outstanding contribution to Citizens Advitr, including volunteering as adviser and Trustee. Our existing Trust* Board member Stuart Dawson successfully stepped up into the role. Our long serving Treasurer David Collins also stepped down during the year. Again, the organisation expressed its gratitude to David for his long service and dedication to maintaining a robust financial position. Trustees have been CITIZENS ADVICE CENTrAL DORSET LIMITED REPORT OF THE TRusfEES FOR THE YEAR ENDED 31si MARCH 2025 recruited via a rigorous independent process with specific remits based on the skills audit which is completed annually. AJI Trustees are actively involved in one of the Board sub-committees. A skÉlls audit of the Trust￿ Board is carried out annually and a peer review process is operating. During the year, 3 new Trustees joined the Board and 4 resigned. ind New Trustees are invited to meet key membeks of staff and volunteers, either in person or virtually, and encouraged to attend a m*ting of each sub-committee. They are also briefed on their legal obligations under charity and company law, the contents of the Memorandum and Articles of Association, recent financial performance and the future financial and objective plans of the charity. Given the changes to the Trustee Board in recent years, we assign each new member an existing Trustee as a mentor to ease their introduction into the organisation. -stan Tr As part of the Trustee recruitment pro￿sS, the Trustee Board also considers the status of the long-standing Trustee members. During the year, it was agr￿d to retain Peter Green as a Trustee due to his significant contribution to the Board and People sub-committee regarding safeguarding and Equity Diversity and Inclusion topics as well as his links with our partner organisation. Or ion tructu The Board of Trustees hold at least four ordinary meetings in each year and may hold such other ordinary meetings as are required. The quorum for these meetings is the g￿ater of one third of the members of the Board of Trustees, or three members. Board attendan￿ during the year has been consistently high, with two meetings held virtually and two in person. The Board also conducts its business through the use of sub- committees for People, Business Planning and Risk, I￿ and Finance and Premises. A Board Executive committee (comprising the Chair, Vice-chair, Treasurer and sub-commlttee chairs) meets between quarterly Board meetings to deal with urgent matters. The Trustee Board is independent from management. A register of members, Interests is maintained at the registered office and is available to the public, erne Citizens Advice Central Dorset is an independent charity that is a member of Citizens Advice (trading name of the National ￿socIation of Citizens Advi￿ Bureaux), which provldes a framework for stsndards of advice and casework management as well as monitoring progress against these standards. Operating poliaes are independently determined by the Trustee Board in order to fulfil its charitable objectives and comply with the national membership requirements. Rel Citizens Advice Central Dorset are members of the local consortium, Citizens Advice in Dorset (CAID), enabling joint working beiween the 3 local Citizens Advi￿ offices in the Dorset Council area. CAID manages several county-wide contracts on behalf of its members. Some joint gr3nt applicatior6 are made with other local Citizens Advice offices and funds which are collected by Citizens Advi￿ Central Dorset are paid over on presentation of properly approved expenditure. Similar co-operation exists with Citizens Advice Bridport and District in the operation of the defined contribution pension scheme with Stsndard Life. The board of direttors, who are also the Trustees, together with the senior management team, comprise the key management personnel in charge of directing, controlling, running and operating the charity on a day to day basis. All directors give of their time fr*ly and no director received remuneration in the year. The pay of the senior staff is reviewed annually and is increased in light of what the charity can afford and market rates. The directors tske into consideration pay levels in other charities of a similar size. CITIZENS ADVICE CENTRAL DORSET LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2025 Ris The main risks and untrrtainties facing the charity are.. That Inaccurate advice is given to clients. Our polioes and procedures set out the standards of advi￿ and documentation required. These are implemented through an ongoing process of supervision of advisors and advi￿ given. This is followed by a series of quality control measures checking the accuracy and completeness of advice. That major sources of funding are reduced or losL This is managed through continual engagement with providers of funding and applications for new sources of funds where existing contratts end. Carefijl oversight and monitoring of each contract means that management can respond to changes promplly. That busine5s-critical ICT systems are unavailable due to theft, virus, cyber-attacK unauthorised access or loss of electrical supply. This is addressed by regular testing, the introduction of multi-factor authorisation and enhanced IT security measures. That there is a need to recruit additional volunteers to be able to maintain a servltr that has seen an increase in demand over the last few years. The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in Pla￿ to provide reasonable assurance against fraud and error. There is a nominated Trustee with overall responsibility for risk management, supported by each of the sub- committees who are responsible for evaluating and mitigating against the risks in their parttcular areas of responsibility. The risk management strategy comprises: an annual review of the risks the charity may face induding a review of the Risk Matrix review of the Risk Register at quarterly sub-committees and Trustee Board meetlngs the establishment of systems and procedures to mitigate those risks identified in the plan the implementation of procedures designed to minimise any potential impatt on the charlty should those risks materialise consideration of risks when designlng operational serVI￿S Citizens Advitr Central Dorset Trustee Board oversees the information security of all personal infomiation of our clients, staff, funders and strategic partners that is processed. Local Citizens Advitr offices hold joint responsibility for client data that is held in our case management system (Casebook), with the national Citizens Advice Service. An information assur3ntr management team exists to ensure the confidentiality, integrity and availability of all personal and sensitive data is maintained to a level which is compliant with the requirements of the General Data Protection Regulation and Data Protection Att 2018. The management team reports on dats security on a quarterly basis to the Trustee Board. It also provides an annual review of data security which analyses any data incidents and the organisations perf0rrnan￿ when handling dats on behalf of clients and partners. Refereno and administratlve details For day-to-day management of the charity, Trustees delegate to the senior management team, comprising.. Daniel Cadisch - Chief OffI￿r Sian A]vis - Operations Manager Tom Hensher - Business & Pathership Manager sts￿y Rook- Finantr Manager Jane Bilozerova - HR Manager CITIZENS ADVICE CENTRAL DORSEf LIMrrED REPORT OF THE TRusfEES FOR THE YEAR ENDED 31st MARCH 2025 statement of Trustees, Responsibilities 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 financial activities of the charity for that period. In preparing those financial statements, the Trustees are required to: select suitsble accounting policies and then apply them consistentlyi ob*Ne the methods and principles in the Charities SORP," make judgements and estimates that are reasonable and prudent. stste whether applicable accounting standards have b&n followed, subject to any material departures disdosed and explained in the financial statements. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accurac at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for ensuring that the company maintains an adequate system of internal control designed to provide reasonable assurance that assets are safeguarded against loss or unauthorised use and to prevent and detect fraud and other irregularits'es. Statement as to ￿"SdoSure of Infomiation to Auditors So far as the Trustees are aware, the￿ is no relevant audit infomiation of which the charitable company's auditors are unaware, and each Trust& has taken all the steps that he or she ought to have taken as director in order to make himself or hersdf aware of any relevant audit information and to establish that the charitable company's auditors are aware of that information. Auditors The auditors, Scott Vevers Ltd, have slgnified their willingness to remain In office and a resolution for their re-appointment will be proposed at the forthcomlng annual general meeting. This report has been prepared in accordance wlth the small companies, regime under the Companies Art 2006. Approved by the Board on signed on its behalf by: stuart Dawson (Chair) CITIZENS ADVICE CEMfRAL DORSEf LIMITED INDEPENDENT AUDITORS. REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2025 Opinion We have audited the financial statements of Citizens Advitr Central Dorset Limited for the year ended 31 March 2025 set out on pages 12 to 23. The financial reporting framework that has been applied in their preparation is applicable law and United lfjngdom Accounting Stsndards (United lfjngdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 The Financial Repoffjng Standard3pp/icable in the UKandRepub/ic ofIre/and{United Kingdom Generally AC￿pted Accounting practi￿}. In our opinion the financial ststements give a true and fair view of the state of the charitable company's affairs as at 31# March 2025 and of the Incoming ￿sOurceS and application of resources, including its income and expenditure, for the year then have been properly prepared in accordance with United Kingdom Generally AC￿pted Accounting Practice. and have been prepared in accordance with the Charities Act 2011. Basis for opinion We condutted our audit In accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standanjs are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCS Ethical Standard, and we have fulfilled our other ethical responsibilities in accordan with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion, Conclusions relatlng to going concern In auditing the financial statements, we have concluded that the Trustees, use of the going concern basls of accounting in the preparation of the financial statements is appropriate. Based on the wor* we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collettively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least ￿e1ve months from when the financial statements are authorised for Issue. Our responsibilities and the responsibilities of the Trustees with respect to going con￿rn are described In the relevant sections of this report. other infomiation The Trustees are responsible for the other infomiation. The other information comprises the information included in the Trustees, annual report, other than the financial statements and our auditor s report thereon. Our opinion on the financial ststements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of a￿Urance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we dentify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material mi55tatement in the financial statsments or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact, We have nothing to report in this regard. Matters on which we are required to report by exception In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors, report. We have nothing to report in respect of the following matters to which the Charities Att 2011 requires us to report to you if, in our opinion: crrizENS ADVICE CENTRAL DORSET LIMITED INDEPENDENT AUDITORS. REPORTTO THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2025 the information given in the financial statements is inconsistent in any material respect with the Trustees, Annual Report; or the charitsble company has not kept adequate accounting records; or the charitable company financial statements are not in agreement with the accounting records and returns. or we have not re￿iVed all the information and explanations we require for our audit. Responsibilities of Trustees As explained more fully in the Trustees, Responsibilities Statement set out on page 8, the Trustees (who are also the directors of the charitsble company for the purposes of company law) are responsitle for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary tr) enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial ststements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosingi as applicable, matters rdated to a going concem and using the going con￿rn basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Auditor's resporKsibilitles for the audit of the financial statements We have been appointed as auditor under section 151 of the Charities Act 2011 and report in accordance with gulations made under section 154 of that Act. Our objettives are to obtsin reasonable assuran￿ about whether the financial statements as a whole are free from material misststement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assuran￿ is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when It exists. Misstatements can arise from fraud or error and are considered material If, Individually or in the aggregate, they could reasonably be expected to Influence the economic decisions of users taken on the basis of these finanaal statements. Irregularities, including fraud, are instsnces of non-compllance with laws and regulations, We deslgn prO￿dureS in line with our responsibilities, oudined above, to detett material misstatements in respect of irregularities, induding fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed bdow: the engagement partner ensured that the engagement team collectively had the appropriate cornpeten￿, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations. we identified the laws and regulations applicable to the charity through dlscusslons with Trustees and other management, and from our commercial knowledge and experience of the charity sector. we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, tsxation legislation and data protection, employment and health and safety legislation; we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal CO￿espondenCe. and identified laws and regulations were communicated within the audit team regularly and the team remained alert to Instan￿ of non-compliance throughout the audit. We assessed the susceptibility of the charity's finanaal statements to material misststemen¢ including obtaining an understanding of how fraud might occur, by: making enquiries of management as to where they considered there was sUStrPtibility to fraud, their knowledge of actual, suspected and alleged fraud; and considering the internal contrds in Pla￿ to mitigate risks of fraud and nonrm part of these financial statements 14 CITIZENS ADVICE CENTRAL DORSET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31"MARCH 2025 l General informatlon Citizens Advitr Central Dorset Limited is a company, limited by guarantee, incorporated in England and Wales under the Companies Act 2006 and Charities Att 2011. The address of the registered office is provided in charity information on page l. Detsils of the charity's operations are provided in the Report of the Trustees. 2 Accounting policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: 2.1 Basis of preparation The charity constitutes a public benefit entity as defined by FRS 102. The financial statsments are prepared on a going con￿rn basis under the historical cost convention and in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accor(lance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP 2019 (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The accounts include the results of the charty's operations which are described in the Trustees, Report, all of which are contlnuing. 2.2 Accounting convention The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going cOn￿rn. 2.3 Fund accounting Unrestritted income funds are general funds that are available for use at the trustees, discretion in furtherance of the objettives of the charity. Restricted funds are those donated for use in a partlcular area or for speclflc purposes, the use of whlch is restrirted to that area or purpose. 2.4 Income Income from donations and grants, including capital grants is included In Incoming resources when the amount can be quantified with reasonable accuracy except as follows: When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not Included in incomlng resourtrs until the pre-conditions for use have been met. When donors specify that donations and grants, Including capital grants, are for particular restrlcted purposes which do not amount to pre-cond￿10nS regarding entiljement, this income is included in incoming resources of restricted funds when receivable. Grant clawbacks are deducted from incoming resources if they occur in the same accounting perlod. Grant clawbacks made In subsequent accounting periods are shown as OLrtgoing resources in preference to negative income. 2.5 Expenditure Expenditure is included when incurred. Costs which are identified as relating to restricted activities are allocated directly to tho* attivities. Costs which relate to the general running of the bureau are allocated against unrestricted funds, and withln the statsment of financial attivities these expenses are shown as cost of advisory ￿1￿5, support costs and governan￿ costs. Grant payments are payments made to third parties in the furtheran￿ of the charttable objectives. Where the charity gives a grant with conditions for its payment being a specific level of SeN1￿ or output to be provided, such grants are only recognised in the Statement of Financial Attivities once the recipient of the grant has provided the specific service or output. Governan￿ costs are those relating to the charity's compliance with constitutional and statutory requirements. Irrecoverable VAT is allocated to the expenditure heading to which it relates. 15 crrizENS ADVICE CENTRAL DORSET LIMrrED NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31"MARCH 2025 2 Accounting poliaes (continued) 2.6 Tangible r￿ed assets and depreciation Tangible fixed assets costing more than £750 a￿ capitalised at cost. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: Fixtures, fitting and equipment 250/0 straight line and 20 % reducing balance basis Computer equipment 33 % straight line 2.7 Operating leases Rentals payable under operating leases a￿ charged in the statement of financial activities on a straight line basis over the lease term. 2.8 Pensions The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial attivities as they become payable in accordance with the rules of the scheme. 2.9 Financial instruments ClasNfication Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Flnancial liabilities and equity Instruments are classified according to the substance of the contractual arrangement entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after dedutting all of its liabilities. Recognltlon and measurement All financial assets and liabilities are inits'ally measured at transath.on price (Including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction prlce excluding transaction costs), unless the arrangement constitutes a financing transattions. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the futurt payments discounted at a market rate of interest for similar debt Instruments. Financial assets and Ilabilities are only offset in the ststement of finanaal posltion when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to reallse the asset and settle the liability simultaneously. Flnancial assets are derecognlsed when and only when a) the contractual rlghts to the cash flows from the flnandal asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownershlp of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another paty. Flnancial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires. 3 Donations and legacies Total (unrestricted) 2025 2024 Gift Aid refunds Alice Ellen Cooper-Dean Foundation Valentine Trust other donations 1,277 10,000 10,000 6,789 1,363 10,000 17,262 28,066 16 CITIZENS ADVICE CENTRAL DORSET LIMrrED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2025 4 Income from charitable activities Unrestricted funds 2025 2024 Restritted funds 2025 2024 Total 2025 2024 Operation of bureaux Citizens Advi￿ in Dorset The Access to Justi Foundation Big4 Littlemoor project Blandford PCN Leaming Disability Project Blandford Town Council Bridport Citizens Advice - Recharge for training supervisor Citizens Advi￿ East Dorset & Purbeck Community Fund - The Gypsy, Romany, Traveller Project Dorchester Town Council Dorset Community Foundation Dorset South & West Circuit - Portland Caseworkers Energy Advice Projett (EAP) Gilllngham Foodbank Health Setvl Ingenus UK Macmillan Money and Pensions service Shaftesbury Town Council Sherborne Town Council The Elizabeth & Prince Zaiger Trust Wessex Water Vale Panty Other amounts under £5,000 342,287 352,864 182,230 179,104 524,517 531,968 loo,000 51,064 loo,000 51,064 13,468 14,274 14,274 13,468 5,000 5,000 5,000 5,000 5,000 5,000 3,498 3,498 27,275 27,275 136,242 31,708 136,242 31,708 8,793 20,000 8,471 30,000 8,793 20,000 8,471 30,000 32,327 21,902 32,327 21,902 19,950 13,104 23,273 19,950 19,791 109,814 16,876 143,238 55,937 5,000 8,000 13,104 23,273 108,551 10,919 141,906 55,860 19,791 109,814 16,876 143,238 55,937 108,551 10,919 141,906 55,860 5,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 11,050 4,550 11,050 14,503 39,258 4,550 14,258 36,660 14,503 14,258 16,048 39,258 20,612 490,840 825 232 636 320 1,319 845 1127 160 5 Costs of rdising funds Unrestricted funds 2025 2024 Restricted funds 2025 2024 Total 2025 2024 Fundraising costs 562 803 562 803 17 crrIzENS ADVICE CENTRAL DORSET LIMrrED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31"MARCH 2025 6 Expendlture - Charitable actlvltles Unrestricted funds 2025 2024 Restricted funds 2025 2024 Total 2025 2024 Stsff costs 386,169 94,533 48,768 8,071 394,192 62,631 46,857 6,118 661,213 90,249 28,239 510,123 65,751 22,367 1,047,382 184,782 77,007 8,071 904,315 128,382 69,224 6,118 Direct costs Support costs Governance cost5 537 541 509,798 779,701 598 241 1317 242 1,108,039 Salaries Recruitment and training Travel Other costs 378,160 2,257 5,453 299 386,872 1,576 5,776 (32) 394,192 647,341 621 7,461 5,790 661,213 501,135 135 4,927 3,926 1,025,501 2,878 12,914 6,089 888,007 1,711 10,703 3,894 386,169 510,123 1,047,382 904,315 Direct costs; Partnership payments Premises costs Disbursements 1,403 54,844 6,384 62,631 58,997 31,252 34,498 31,253 58,997 89,703 36,082 35,901 86,097 6,384 58,451 36,082 94,533 90,249 65,751 184,782 128,382 rtcos Office costs Volunteer expenses Depreciation 41,141 6,681 946 38,228 7,408 1,221 28,184 55 22,367 69,325 6,736 946 60,595 7,408 1,221 48,768 46,857 28,239 22,367 77,007 69,224 vem ncec Audit fee Cost of trustee meetings Other sundry costs 7,933 104 34 5,940 164 14 7,933 5,940 164 14 34 8,071 6,118 8,071 6,118 18 CITIZENS ADVICE CENTRAL DORSEf LIMrrED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2025 7 Employee costs No TrUSt￿S retrived remuneration during the year (2023124 - £nil). The costs of the rernaining staff were: 2025 2024 Wages and salaries Social security costs Pension costs 936,595 54,893 34,013 805,850 53,918 28,239 1025,501 888 007 No employee earned more than £60,000 during the period. The average full time equivalent number of staff employed by the charity during the year was as follows: 2025 No 2024 No Average full tlme equivalent number of staff employed The average number of staff employed (Headcount) 8 Tangible fixed assets Flxtures, fittings & equipment Total Cost At 1st April 2024 Additions At 31st March 2025 93,138 93,138 95,598 Depreciation At 1st April 2024 Charge for the year At 31st March 2025 92,507 946 92,507 946 93,453 Net book value At 31st March 2025 At 31st March 2024 631 631 9 Debtors 2025 2024 Operational debtors Other debtors Prepayments and accrued income 146,622 5,754 10,759 163,135 150,023 54,830 204,853 19 crrIzENS ADVICE CENTRAL DORSET LIMThED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10 Creditors: amounts falling due within one year 2025 2024 Other creditors Deferred income Social security and other taxes Accruals 8,756 150,641 78,963 110,576 14,464 31,900 235,903 16,362 175,759 11 Members, liability The charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. 12 Defined contribution pension scheme The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £34,013 (2023124 - £28,239). There was £3,450 (2023124 - £3,427) outstanding contributions at the end of the financial year. 13 Related partie5 The charity is controlled by the Trustees who are all directors of the company. There were no donations from Trustees during the year (2023124 - £nil). 14 Analysis of funds At l April 2024 Incoming resources Resources expended At 31 March 2025 Trdnsfers Restricted funds Big 4 Littlemoor Cost of Living Gillingham Foodbank Income Max Macmillan MaPs MOJ - Ingenus NHS & Forston Portland caseworker projects Refugee Resettlement Projett Rough Sleepers (Dorset Council) The Access to Justice Foundation ITLA The Gypsyi Romany, Traveller Projett Ukralne Refugee Vale Pantry 14,274 24,902 19,791 24,168 143,238 55,937 16,876 109,814 32,327 29,941 39,782 100,000 136,242 63,437 14,503 825 232 12,875 26,060 22,920 22,232 145,989 59,898 17,154 107,898 23,390 30,408 36,691 89,917 122,048 47,756 14,465 779 701 1,399 (2,428) (3,129) 5,555 2,561 2,806 490 26,146 8,937 7,112 7,695 12,657 16,853 5,281 737 (1,270) 3,619 5,312 6,767 24,230 7,579 4,604 2,574 2,659 5,283 699 (15,683) 62,824 15,683 92,672 Unrestricted funds General funds 416,796 416,796 541364 541364 538 103 538,103 479,620 1,317,804 The Trustees reviewed the restricted funds and decided to transfer £15,683 from Ukraine Refugee Project to General Advice to cover supervision costs in line with the budget from Ukraine Reftjgee Project. 435,740 435 740 15,683 1366 596 528,412 20 CITIZENS ADVICE CENTRAL DORSET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14 Analysis of funds (contlnued) At l Apn/ 2023 Incoming Resources resources expended At 31 March 2024 Transfers 2024 Restri"rtedfunds BlandfordPCN Leamiypg Disability Projett Cost of Living Income Max Macmillan MaPs NOJ- Ingenus NHS & Forston Portland caseworkerprojects Refugee Resettlement Pmjett Rough Sleepers (Dorset Council) Specialist Employment & Housing Advice Support to Thrive The Access to Justitr Foundatson IfL4 The Ac￿sS to justi￿ Foundation LSUP The Gypsy, Romany/ fraveller Pmjett ljkraine Refugee Vale Pantry 970 45 1,022 (548) 19,563 20,878 19,434 129,891 56,924 10,151 101,796 [1,270) 3,619 5,312 141,906 (6,703) 7,831 10,919 108551 21,902 29,942 38,892 768 24,230 612 (9,290) 24,962 4,985 7,579 34,273 48,416 (5,000) 611 (611) 5,759 43,576 29,049 36,138 13,559 598 241 2,574 42,731 31,708 2,659 2,746 (30,000) 14,258 636 320 699 62,824 Unrestrlcted funds Designated funds Jrinvestment fvnd 1,852 (1,852) General funds 358 501 360,353 423 425 528,717 5287J7 510 601 510,601 1,165,037 1108 842 40,179 38,327 416 796 479,620 15 Purpose of Designated and Restricted Funds Restrirted Big 4 Littlemoor We deliver a weekly outreach at Littlemoor Foodbank which provides holistic advice to local residents on a full range of adviTr subjects. The caseworker is also able to provide follow up to cases outside the morning advi session. The projett links in with other serVi￿S provided by our Weymouth office. Cost of Livlng Funding from Dorset Council via the Citizens Advi￿ in Dorset consortium provides a general advice caseworker in the North Dorset area. Based at Blandford and Gillingham, the caseworker links with partners such as Blandford Town Council to give intense support to claim a range of grants and benefits to alleviate the impact of the cost of living crisis. Gillingham Foodbank We deliver 20 hours of support for debt and welfare beneftts issues to users of the Foodbank. The caseworker is able to carry our triage and then provide ongoing support alongside practical support from volunteers at the Foodbank. The projett links in with other servitrs provided by our Gillingham office. Income Max Funding from Dorset Council via the Citizens Advice in Dorset consortium allows delivery of support in a library setting. Clients get additional support to maximise their income through benefit calculations and heSp to claim, 21 crrIzENS ADVICE CENTRAL DORSEf LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31°, MARCH 2025 15 Purpose of Designated and R&stricted Funds (continued) Macmillan This Dorset-wide project is to provide four part-time advisers for Macmillan clients who need to be visited in their own home. The project also pays for administration help for each advisor, a part-time project co-ordinator, a part- time projett manager and some supeNision. The project is managed by the Dorchester bureau. MaPs (Money and Pension Services) Funding from the Money and Pension SeNice contratt with National ￿￿1zenS Advice which sub contrarts CACD to deliver specialist debt advice and casework. MOJ - Ingeus Supplying sub contracted Servi￿ under the main contract held by Ingeus. Ingeus provides Finan￿ Benefits and Debt for clients in the probation Servi￿ or in one of the prisons in the wider Dorset area. Linking up with a wider team of Ingeus staff to provide adwce on benefit claims and debt advice. providing a link to debt casework where appropriate, NHS and Forston To provide funding for the provision of outreach work in six GP surgeries. Portland Caseworker Project Funding to deliver a range of outreach services on Portland to target those most in need. Venues include the Foodbank and Tophill library. Refugee Resettlement Project To provide support to Syrian and Afghan refugee families being resettled in central Dorset to help with their integration into the local community. Rough Sleepers Initiative Providing direct support and advlce to those who experien￿ homelessness or are threatened with homelessness in the Dorset Council area. This can include those who are street homeless or those who do not have a settled home. The Access to Justice Foundation rrLA Fhve year funding to support the delivery of advlce to marglnallsed groups In the communty. The funding specifically provides funding for the Dorset Employment Unit and our houslng speclalist. It also provides the flexlbility to respond to emerglng trends in core adv1￿ for the communlty. The Gypsyi Romanyi Traveller Project This project provides advocacyi information and advitr for those from the Gypsy Traveller and Roma community. It funds an Advocacy Worker who links closely with the Kushti Bok charity in Dorset. This partnership improves trust within the community to work with Citizens Advice. Vale Pantry (Sturminster Newton Outreach) Fundlng from the Lottery allows the Vale Pantry to fund us to provide a dedicated caseworker based at the Vale Pantry. Working closely with the Pantry team we offer advice, support and information to the Serv1￿ users of the Social Supermarket. Ukraine Refugee Providing dedicated and specialist coordinator to work with Ukrainian Refugees based in the Dorset Council area. The Coordinator builds knowledge and capacity to better support this client group. 22 CITIZENS ADVICE CENTRAL DORSET LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31°'MARCH 2025 16 Analysis of net assets between funds Unrestritted Restricted funds funds Total funds Tangible fixed assets Current assets Creditors: atnounts falling due within one year 2,145 609,354 (175,759) 2,145 702,026 (175,759) 92,672 435 740 92,672 528,412 2024 rangible fixed assets Current assets Cffditots." amounts falling due within one year 631 652 068 [235 903) 631 714,892 (235,903) 479,620 62,824 416 796 62,824 17 Lease Commitments As at 31 March the charity had future minimum lease commitments as follows: 2025 2024 Not later than l year Later than l year and not latsr than 5 years Later than five years 47,297 99,297 42,000 33,797 82,344 52,500 168,641 188,594 18 Reconciliation of net Income l (expendlture) to net cash flow from operatlng actlvltles 2025 2024 Net income / (expenditure) for the year Interest receivable Depreclatlon and Impairment of tangible fixed assets (Increa*) I decrease In debtors Increase l (decrease) In credltors Net cash flow from operating activities 48,792 {18,685) 946 41,718 (60,1+1) 12,627 56,195 (9,252) 1,221 (138,869) 94,232 19 Financial instruments Categorisation of financial instruments 2025 2024 Financial assets that a￿ debt instrument measured at amortised cost 691267 660 062 Financial liabilities measured at amortised cost 175 759 Items of income, expensei gains or losses The totsl interest income for financial assets not measured at fair value through profit or loss is £18,685 (2023124 . £9,252). 23