citizens advice Wealden Financial statements for the year ended 31 March 2025 Registered Charity Number 1090666 Company Number 04287877 Wealden Citizens Advice Wealden Citizens Advice Financial statements for the year ended 31 March 2025 CONTENTS Report of the Directors and Trustees 3-10 Independent Examiners Report statement of Financial Activities 12 Balance Sheet 13-14 Notes to the Flnancial Statements 15-22 Wealden Citizens Advice Report of the Directors and Trustees The Trustees of the Charity (who are also the Directors of the Company for the purpose of Company Law) have pleasure in presenting thelr annual ￿port and the financial statements for the year ended 31 March 2025. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities. 1. REFERENCE AND ADMINISTRATIVE DETAILS Charity Name: Wealden Citizens Advice Charity Registration: 1090666 Company Registration.. 04287877 Registered Office: Uckfield Library Library Way High Street Uckfield TN22 1AR Chief Executive: Jennifer Jadia Bank: CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Independent Examiner: Andy Fowler Solicitors: Dawson Hart The Old Grammar School Church Street Uckfield East Sussex TN22 1BH Wealden Citizens Advice Report of the Directors and Trustees continued The following people were directors/trustees of the Charity during this financial year were: DIRECTORSI TRUSTEES ROLE CHANGE 2025-25 Mr Tom Bell Resigned on 18 Sept. 2024 Mr Nick Foskett Chair Ms Kristina Watson Deputy Chair Mr John Perry Treasurer Mr Michael Salter Resigned on 18 Sept. 2024 Mr David Whensley Ms Linda Bonner Ms Corinne Askaroff Mr Steven Harrison Mr David Rule Ms Hannah Dickinson Appointed on 21 Jan. 2025 Mr Tim Murray Appointed on 23 Apr. 2024 Mr Paul Roche Appointed on 18 Jun. 2024 Ms Doriane Allais-Nalon Resigned on 23 Apr. 2024 2. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document Wealden Citizens Advice is a registered charity and company limited by guarantee. The Company was incorporated, under the name of Uckfield Citizens Advice Bureau, as a company limited by guarantee on14 September 2001. In April 2005, the Company changed its name to Wealden Citizens Advice. At the same time, Crowborough and Hailsham Citizens Advice Bureaux transferred their assets and liabilities to the Company and ceased to exist as independent legal identities. Prior to 31 March 2005, these operated as independent bureaux. Wealden Citizens Advice is governed by its Memorandurn and Articles of Association as amended in January 2011 and January 2018, The maximum liability of each member is Wealden Citizens Advice Report of the Directors and Trustees continued limited to £1. A register of members, interests is maintained at the registered office and is available to the public for inspection. Recruitment, Appointment and Induction of Trustees Trustees, who are also Directors of the Company, are elected from the local community. They are appointed by the Board and approved at the AGM or EGM as appropriate. A separate process agreed by the Trustee Board is followed for the election of the Chair and Vlce Chair, No other persons or bodies external to the Chan'ty were entitled to appoint persons to the Trustee Board. Newly appointed Trustees are provided with a comprehensive induction to Wealden Citizens Advice through the provision of training courses and mentoring by established trustees. Organisational Structure Wealden Citizens Advice is governed by its Trustee Board, which is responsible for setting the strategic direction and the policies of the Charity. The Trustees carry the ultimate responsibility for the conduct of the Charity and for ensuring that it satisfies its legal and contractual obligations. Trustees meet as a minimum quarterly and have delegated the day- to-day operation of its offices to the Chief Executive, who is supported by a manager at each site. The Trustee Board is independent from management. Related Parties The Charity is a member of Citizens Advice, the operating name for the National Association of Citizens Advice Bureaux, which provides a framework for standards of advice and casework management, as well as monitoring progress against those standards. Operating policies are independently determined by the Trustee Board of the Charity in order to fulfil its charitable objectives and comply with the national membership ￿quirements. The Charity also co-operates and liaises with a number of other advisory setvices, local charities and local government departments on behalf of clients. Where any of the trustees holds the position of a trusteeldirector of another charity, they may be involved in discussions regarding that charity but not in the ultimate decision-making process. Major risks The Trustees recognise that any major risks to which the Charity Is exposed need to be reviewed and systems established to eliminate, or at least mitigate, the effects of those risks. A risk management strategy and risk register have been agreed by the Trustee Board - the Board's appetite for risk is low. The strategy and register are reviewed continuously, ensuring that action plans are in place to manage the Charity's key risks. The Charity recognises Its responsibility for the personal data of clients. The Charity has adopted the recommended Citizens Advice Information Assuran￿ Policy. The Trustee Board agree an annual information assurance plan, with clear allocation of responsibilities for information assurance along with GDPR compliant policies and procedures. Any information assurance Incidents and required actions or lessons learned are reported to the Board at their regular meetings. Wealden Citizens Advice Report of the Directors and Trustees continued The major external risk to the Charity is the loss of funding provided by any of its major funders. The effects of this have been mitigated by the Implementation of a fundraising strategy, including actions to investigate and identify additional SoUr￿s, and to make timely submissions for funds. The Charity also seeks to establish and maintain adequate reserves to address unforeseen circumstances and to mitigate any budget deficits. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects, and by ensuring Gonsistent quality of delivery of service for all aspects of the Charity. The procedures are periodically reviewed to ensure that they continue to meet the needs of the Charity. At present, the main internal risk to the Charity is its ability to continue to recruit sufficient numbers of volunteers for the offices. In common with many other charities in the sector (and in other sectors) It has become more challenging to secure enough volunteers to service the increasing demand across the range of services provided by Wealden Citizens Advice, The management team and Board of Trustees are developing a strategy to maintain and enhance the number of volunteers at the offices. 3. OBJECTIVES AND ACTIVITIES Objects The Charity's objectives are to promote any charitable purpose for the benefit of the community in Wealden, by the advancement of education, the protection and preservation of health and the relief of poverty, sickness and distress. Objectives, Strategies and Activities for the Year Wealden Citizens Advice aims to". provide free, confidential, impartial and independent advice and information for the benefit of the local community., exercise a responsible influence on the development of social policies and services. and ensure individuals do not suffer through a lack of knowledge or an inability to express their needs effectively. In addition to the canlinuing provision of high quality advisory services to the local community, the primary objectives for the year were to: Maximise access to advice and information; maintain a specialisl debt advisory service (including for Preventative Support), staffed by appropriately qualified personnel; trial new processes to enhance the efficiency and effectiveness of clients, accessing our services and responding to their enquiries (including Adviceline calls). and to provide disbursements from the UK govemment's Household Support Fund and a parish council's hardship fund, to pay for goods and seNices for residents facing particular hardship, To obtain the necessary funding to provide the additional services, applications were made to various local and national providers of community finance. Advertisements were placed in the local press for volunteers, induction and training being provided to the extent that necessary knowledge and skills were not pre-existing. Wealden Citizens Advice Report of the Directors and Trustees continued Publlc Benefit Required The Trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding the activities undertaken by the local Citizens Advice during the year. The Trustees are satisfied that the information provlded in the report and accounts meets the public benefit reporting requirements. The principal activity of Wealden Citizens Advice remained the provision of free, confidential, independent and impartial advice and information for members of the public. This is provided through local Citizens Advice offices in Crowborough, Hailsham and Uckfield. In addilion to generalist advice the following specialist advisory services were provided.. expert money advice and preventative support casework; cost of living advice., support for pension credit applications. and resources to support a local foodbank. Advisory services were provided through a telephone adviceline and by email, webchat and letter. Contribution of Volunteers The Charity receives help and support in the form of voluntary assistance in advising the public and adminlstering the Charity. An average of 72 volunteers supported 3,967 clients with 21,048 issues, delivering 17,946 activities and managing 5,257 cases. We achieved a total of £2,683,973 in income gain for our clients and we supported them with having £1 ,329,296 in debts written off. We also achieved a total of £100,213 in reimbursements for our clients. The Charity continues to provide essential support to the community, with particular demand in areas such as welfare benefits, debt, housing, and health-related issues. 4. ACHIEVEMENTS AND PERFORMANCE Charitable Activities We offer confidential advice over the phone, via email and in person, for free. When we say we're here for everyone, we mean it, People rely on us because we're independent and totally impartial. No one else sees so many Wealden residents with so many different kinds of problems, and that gives us a unique insight into the challenges we are facing today. With this eviden￿, we can then influence and campaign - from individual companies right up to the govemment - and work with them to make things better for Wealden. That's why we're here: to give people the knowledge and the confidence they need to find their way fO￿ard - whoever they are, and whatever their problem. Wealden Citizens Advice {WCA) staff and volunteers continued to deliver face-to-face, telephone and email advice and casework. Throughout the year we supported 3,967 clients with 21,048 issues. Of these, 803 clients were provided with tailored debt advice on 3,685 issues.. As expected, as a result of the effect of recent European conflicts and the consequent cost-of-living challenges, issues with debt continued to be a major challenge that our clients are dealing with. Wealden Citizens Advice Report of the Directors and Trustees continued Benefits, tax credits and universal credit issues continue to be one of the main challenges that face our clients with 1,525 clients with 4,770 issues approaching us for advice on these subject areas. Particular subject areas of advice include support for Personal Independence Payments, general benefit entitlement, initial claims, Attendance Allowance, Employment Support Allowance, Pension Credit and Housing benefits. Research and Campaigns (R&C)- We have been actively involved in addressing issues that our community are facing and have made representations to the appropriate organisations. Campaigns include- digital exclusion., Post Office account closures,, access to GP surgeries and cost of living. Volunteers, Trustees and Staff - WCA currently have on average 72 dedicated and highly professional volunteers who are the backbone of our service. They are supported by a small but highly experienGed team of hard working staff. The seNice was led by Chief Executive Mrs Jennifer Jadia. The Chair of Ihe Board was Mr Nick Foskett and the Deputy- Chair was Ms Kristina Watson. Fundraising Activities Total income for 2024125 was £390,529, a decrease of £11,321 on 2023124. The main reason was the approximately £37,500 reduction in the Cost of Living fund received from Wealden District Council. The sum received from the Household Support Fund for disbursement to clients also fell by about £8,500 (but this was mostly offset by a new 'Preventative Support, grant). The sum received from East Sussex County Council for money advice was also slightly reduced, and the previous £15,000 Cit4 Adviceline fund was discontinued. As partial offsets, a grant of £5,000 was received again from the Chalk Cliff Trust, a new award of £20,000 was made by the Natlonal Lottery fund, £7,200 was re￿iVed to support Hailsham Food Bank, and £10,000 was provided by Sussex Community Foundatlon. The charity continues to have a proactive fundraising strategy in place. No separate expenditure was incurred in fundraising activities outside of stafflvolunteer time incidental to main duties. Investment Activities The Charity does not currently hold material investments. Factors Affectlng the Achievement of Objectives In addition to the funding pressures outlined above, the Charity continues to find it difficult to secure sufficient volunteers able to offer the time commitment required. 5. FINANCIAL REVIEW Flnancial Position Incoming ￿sOurceS in the year were £390,529 (2023-24.. £401 ,850). Of this £88,839 (2023- 24: £148,176) related to project restricted activities. W8alden Citizens Advice Report of the Directors and Trustees continued A surplus of £3,872 was made in the year {2023-24: deficit £2,754). At 31 March 2025 total reserves were £116,496 which represented unrestricted funds (2024. £112,624). Reserves Pollcy The Charity is required to ensure that free monies are available in each financial year to meet any reasonable foreseeable contingency. The Charity will maintain a projection of income, and will ensure that this continues to be derived from as wide a variety of resources as possible. In reviewing the potential costs that could arise should a significant reduction in income be incurred, the Trustees aim to maintain reserves equivalent to three months nonnal operating expenditure. The reserves included Unrestricted Funds of £116,496 of which £20,000 (2023-24, £20,000) are Designated Funds for potential dilapidations claims, and £50,000 (2023-24, £50,000) for costs arising in the event of funding being withdrawn at any time in the future. The reasons for holding particular reserves are outlined in note 14. Principal Funding Sources The Trustees express their gratitude to: Wealden District Council. the Town and Parish Councils in Wealden. East Sussex County Council. the Sussex Community Foundation., Hailsham Foodbank. the Chalk Cliff Trust; the National Lottery Community Fund. the Friends of Crowborough CA8 and local partners, businesses and individual donors, without whom the Charity could not have operated. The Charity did not have any borrowings from any source at the balance sheet date. Investment Policy As required in its Memorandum, in fvrtherance of its objects, and for no other pu￿Ses, the Company has the power to invest the monies of the Company not immediately required for its purposes in or upon such investments, securities or property as may be thought fit, subject nevertheless to such conditions and such consents as may for the time being be imposed or required by law. Going Concern After making further appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existen￿ for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. 6. FUTURE PLANS Wealden Citizens Advice aims to continually improve access to its services. Its strategic plan to 2026 focuses on: maintaining access to its services (including its expert money advice caseworker services), supporting claimants applying for Universal Credit and Pension Credit, and extending advice out into the local community. Wealden Citizens Advic8 Report of the Directors and Trustees continued 7. DIRECTORS, RESPONSIBILITIES The directors are responsible for preparing the Report of the Directors and Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the Income and expenditure, of the charitable company for that period. In preparing those financial statements, the directors are required to: select suitable accounting policies and then apply Ihem consistently; observe the methods and principles in the Charity SORP,. make judgements and estimates that are reasonable and prudent; and prepare the financial statements on the going concem basis unless It is inappropriate to presume that the charitable company will continue in business. The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In accordance with company law, as the company's directors, we certify that: so far as we are aware, there is no relevant independent examination information of which the company's examiners are unaware; and as the directors of the company we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant independent examination information and to establish that the Charity's independent examiners are aware of that infomation. This report has been prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities and in accordance with the provisions applicable to companies subject to Ihe small companies regime. Signed". Chair of Trustees.. Nick Foskett Date: 10 Independont examinerfs report to the trustees of Wealden Citlzens Advice I report to the charity trustees on my examination of the accounts of Wealden Citizens Advice for the year ended 31 March 2025, Responsibilltles and basis of report As the Charity's trustees, and also the directors of the Company for the purposes of company law, you are responsible for the preparation of the accounts in accordan￿ with the requirements of the Companies Act 2006 ('the 2006 Act). Having satisfied rnyself that the accounts of the Company are not required to b8 audited under Part 16 of the 2006 Act and are eligible for indep8nd8nt examination, I report in respect of my examination of your Charitls accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out rny examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of th6 2011 Act. Independent examlner's statement SinGe the Company's gross Income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act, I confirm that l am qualified to undertake the exarnination because l am a metnber of CIMA, 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 the examination giving me cause to believe.. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act" or 2. the accounts do not accord with these ￿CordS,. or 3. Ihe accounts do not comply with the accounting requirements of section 396 of the 2006 Act oth6r than any requirement that the accounts give a 'true and fair view, whiGh is not a matter considered as part of an independent examination., or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practi￿ for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)]. I have no concerns 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 a proper understanding of the accounts to be reached. Andy Fowler Associate Chartered Management Accountant 33, Station Road N6whaven East Sussex 8N9 ONL Date.. 11 October 2025 Wealden Citizens Advice statement of finanGial activities for the year ending 31 March 2025 Incorporating the Income and Expenditure AcGount Unrestricted funds Restricted funds Total func 2024 Note Total funds 2025 Income from: Donations and legacies Charitable activities other (including fundraisi'ng) Total Incom8 Ib 19,820 276,789 5,081 301,690 19,820 365,628 5,081 390,529 4,327 393,234 4.289 401,850 88,839 88,839 Expenditurè on: Charitable activities Other Total Expendlture 297,818 88,839 386,657 404,604 297,818 88,839 386,657 404,604 Net Incomel{expendlture) before transfers 3,872 3,872 (2.754) Transfers between funds Transfers between funds Net movement In funds for the year 3,872 3,872 (2,7541 Reconclliatlon of funds: Balances brought forward 12 112624 112,624 115,378 Balances carrled fO￿ard 12 116,496 116,496 112,624 There are no recognised gains or losses in the year other than those included in the statement of financial activities. All activities derive from continuing operations. 12 Wealden Citizens Advice Balance Sheet as at 31 March 2025 Unrestrlcted Restrlcted Total Total Note Funds Funds 2025 2024 Flxed Assets Tangible Fixed Assts Non-current assets 4,550 4,550 4,550 Current Assats Debtors Short term deposits Gash at bank and in hand 2,960 2,960 3,718 138,065 141,025 138,065 145,255 14,025 148,971 Creditors - amounts falling due withln one year 10 29,079 29,079 40,897 Net Current Assets 111,946 111,946 108,074 Creditors - amounts falling due after one y8ar Net assets 10 11 116496 116,496 112,624 Represented by; Funds of the Charity Unreslricted funds General funds Designated funds 12 12 46,496 70,000 46,496 42,624 70,000 70,000 Restricted Funds 12 116,496 116496 112624 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 r8lating to subsidiary charitable companies for the year 8nd6d 31 March 2018. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledg8 their responsibilities for: (a) ensuring that the charftable company keeps accounting records that comply with Sections 386 of the Companies Act 2006. and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in acGordance with the requirements of Sections 394 and 395 and which otheNise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 13 Wealden Cilizens Advice These financial statements have been prepared in accordan￿ with the provisions applicable to companies subject to the small cornpanies regime. The financial statements were approved by the Board on3/Q. 64. &•A