2025-03-31-accounts

REGISTERED COMPANY NUMBER: 04364628 (England and Wales) REGISTERED CHARITY NUMBER: 1090669 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 FOR RUSHMOOR CITIZENS ADVICE BUREAUX Rothmans Audlt LLP Statutory Audito Chartered Accountants Chilworth Point 1 Chilwoth Road Southampton S016 7JQ

RUSHMOOR cmzENS ADVICE BUREAUX CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Page Roport of tho Tru8ts08 1 to 11 Roport of the Independont Audltor8 12 to 14 ststement of Flnanclal Acllvltlo8 15 Balan¢e Shoot 16 Cash Flow Statsm•nt 17 Not•• to tho C•sh Flow Statement 18 Note• to th• Flnanclal Stst•ments 19 to 30

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 043546281 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees who are also di￿￿or8 of the charily for the Purposes of the Companies Act 2006, present their report ¥Mth the financial ststements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statemerrt of Recommended Practice applicable to tharities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and R8publi¢ of Ireland (FRS 1021 (effective 1 January 20191. OBJECTIVES AND ACTIVITIES Objectlves and alms The charity's purpose, Set out in the objects contained in the Company's Memorandum and Artides of Association, are to promote any charitable purpose for the benefit of the whole comrnunity of Rushmoor and surrounding areas by the advancement of education, the protection of health and the ￿lief of poverty, sickness and distress. The Servi￿ v81ues diversity, promotes equity, and challenges discrimination., it puts clients at the heart of all its activities. Ensurlng ourwork dellvers ouralms Trustees review aims. objectives and activities each year, examining achiavemenls and outcomes, including the Success and benefits of key projecls, and confinnlng that the aim8. objectives, and activilies are in line with the charity's stated purpose. Strategic priorities for 2024-25 were.. Respond." Respond to peoples, need5 wlth infomiation and advice fil for purpose. Improve our Glients, experience by making our advice as accessible, relevant and effective as it can be, so that they hav8 po¥itsve outcame¥. Reach.. Increase our reach to people experiencing inequality or disadvantage. - FoGug our support on the most marginalised Members of our community. ensuring they can access our Servi￿S in ways that suit them. Advocate.. Becorne an even 9tronger voice on is8ue5 that matter most. Prevent more people needing support or reaching cri8is point by advocating for policy change, increasing our research and campaigns focus and engaging with our community. How our actlvilles dellver public beneflt The service's main adivities and how il has achieved ils aims are described in the Achievements and Perfomiance section below. All charitable activities focus on providing the advice people need for the problems they fa￿ and a￿ undertaken specifically lo provide public benefit. The 8oard have had due regard to the Charity Commission guidancE on public beneflt and have complied wilh the duty In section 4 01 the Charities Act 2011. Rushmoor Citizens Advice Bureaux operates from hvo main centres in Aldershot and Famborough, providing free, independent, impartial, and confidential advi￿ to ils dients. Advice is delivered by phone, on-line, email and face-lowface at different locations. Ranging from brief one-off inteNentions lo in4epth casework, the 8eNice ig lail0￿d lo meet ndividual needs. The se￿1￿ is a constanl presence in Ihe fa￿ of change, giving a unique local insight into the challenges the community is facing today - and having the flexibility to stay ahead and ￿Main relevant in the light of future change. It wort(s in partnership with the local authority and key agencies to make sure local needs are met. It recognises the $ignific8nt diversity of the local populab'on and Works to address known areas of deprivation. 11 also undertakes research and campaigns activity to idenlify and report on issues that impact people, with a view lo influencing local and national decision makers lo improve policy and legislation. This is done through Shared national systems as well as undertaking local research and partnership WOTk. It provides support for dienls wilh mental illness through its core seNice, at mental health settings, in the community and in partnetship with NHS tearns. local services and charitie5. Ru5hmoor Citizens Advice Bureaux is one of only 16 local Citizen5 Advi￿ offices (out of c2401 to deliver the national Pension Imse service, giving expert advice and guidance to help people understand their pension options. After the end of the financial year, we have been advised that the Money and Pensions servi￿ intend to lake Pension Wise back in- house wrth effect from April 2026. The Board ig working with national Citizens Advi￿ (the contract holder) lo ensure the Iransition lor the ¢urrenl Pension Wise team 15 properfy managed. Al present outline plans only are av3i18ble and further details a￿ awaited. Tnjstees will a150 be working with the chief execulive officer to mitigate the financial loss {c£70KI arising to Rushmoor from the loss of this contract. In addition. the service works directly and with local partners to deliver a range of projects to support diffe￿ nt sections of the community, including vulnerable dients and, specifically, the significant local Nepali community. Ic100/D of total Rushmoor population of 1 OOKI. Page 1

RUSHMOOR CITIZENS ADVICE BUREAUX {REGISTERED NUMBER: 04354628 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 OBJECTIVES AND ACTMTIES Volunteers Servir£ delivery to dients is highly dependent on our volunteers. Pre-pandemic the seTvi￿ was fortunate lo have over100 volunteers, however, due lo ￿aSOnS induding reluctance to work digitally, Covid-related and other health issues, and the general changes in the volunteering landscape. the numbers redU￿d at one pointto around 40. Management and trustee effort has been focused on volunteer ￿CTU1￿ment, and this is bearing fruit. with current active volunteer numbers be￿en 50160. Volunteers work a variety of hours, ranging from 4 to 24 hours per week. Over the last financial year approximately 17.000 hours have been worked in total. This equates to a financial value of £573.646, calculations based on Ihe new Value of Volunteering datasheet provided by the Citizens Advi￿ neknrk. ACHIEVEMENTS AND PERFORMANCE Charitable actlvltles 2024125 was a year of significant achievement for Cttizens Advice Rushmoor, set against the ongoing challenges ol high dernand. sustained cosl-of-living pressures, and a volatile fvnding environment. In this context, our service has not only maintained its delivery across all areas but, in many cases, expanded it - offering greatar support, broader reach, and deeper collaboration across our community. Despite the impact of continued financial constraint. our team ha5 consislenlly demonslrated exceptional resilience, crealivily. and Gommilmenl. Our new operating model introduced during the previous year - has now fully bedded in, enabling more agile, collaborative. and suslainable way5 of working. Core serwce productivity ha3 improved, and efficiencies have helped lo reduce our projected deficit and deliver a financial gurplus at year end, while Improving access for those in greatest need. Advlce Services and Core Dellvery Our core Rushmoor Community Advice Service, lunded by Rushmoor Borough Counal, Gonts'nues to provide vital support across our hvo office locations in Famborough and Aldershol. Our drop-in service now operates five mornings per week, with high demand driven by cri$1¥ issues indudlng fuel poverty, housing in3ecurily. and personal debt. Meanthile, telephone ac￿35 has expanded followlng our SUC￿SsfUl integration into the Hampshire Adviceline Group, with additional volunteer support and new lethnological improvements helping lo enhance our responsivenegs. Cohort-baged volunteer recruitrnent, which is now fully embedded into our service model, has enabled us to maintain capacity and resilience. Our team has continued to provide both in-per80n and outreach 8UPPOrt, and we have worf<ed lo better record and capture Ihese'lighler touch" interactions, helping to rellect the full scope of our community engagement Our commitment to quality remains unwavering. We were pleaged to retain our Advice Quality Standard IAQSI and MaPS accreditations, and were newly awarded the Advice with Casework standard in Debt, Welfare Benefits, and Disability - an achievement held by very fvw LCAS across the ￿e￿ork. Reachlng Th08e Mo8t in Need Thig year saw a deepening of our commitment to reaching people facing disadvantage, isolation, or exdusion. Our specialist advice services - across mental health, domestic abuse, disability, homelessness prevention, and immigration have expanded ￿nSIderablY, with new posts, outreach locations, and referral pathways developed throughout the year. Our Mental Health Proje¢l, commissioned by NHS Frlmley. remains a comerstone of the local recovery Support Sy8tem. Recommissioned for up lo five years. Ihe project has helped hundreds of individuals this year and 1$ now supporting other LCAS in the region wth lechnical supervision and quality assur8n*, building a broader regional offer. Our specialist domestic and sexual abuse Bervice for the Nepali and wider Commonwealth wrnrnunily has continued to go from strength lo strength, re￿ntlY wnning the 'Supporting Victims of Crime, award at Ihe Hampshire Police & Crime Commi$sione¢s annual award5. This vital work continues to address deep-sealed barriers lo support among marginalised cornmunrties, wrth additional bids submitted to Ihe OPCC to fvrther expand this outreach and advocacy. In ￿spOnse lo the needs of asylum seeker5 and refugee5 in temporary Home offi￿ accommodation. we designed and launched the Seeking Sanctuary Project, providing direct advice, advocacy, and cri51S SUPPOrt in collaboration with Ioc81 council team5 and refugee sUPPOrt organisations. This project has since been extended into 2025126. We also continue lo dellver a nationwide Advice Clinic for people affected by brain lumours, in partnership with The Brain Tumour Charily. Entering ils tenth year, this unique model has now helped over 2,200 individuals and families. securing in ex￿55 of £5.5 million in finanaal outcomes. The Servi￿ remains a model of remote, specialist delivery at natr'onal level. Page 2

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 04364628) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE Outreach and Community Presence We have further strengthened our local presence through regular outreach at foodbanks. pantries, libraries, GP practices, and cornmunity centres. These include-. - Weekly advice at the Aldershot Community Grub Hub, with UKSPF funding secured for continuity. - A Suc￿sSful new collaboration with Famborough Foodbank and Trussell, embedding advi￿ at tsvo sites and dislributing materials in food parcels. Advi￿ First ￿'d training for volunteers at Kerith Community Pantry, with outreach introduced and fijnding secured for continued provision. - Conversations initiated wth Step by Step and Hart & Rushmoor Young Carers, focusing on specialist youth advice. As part of our commitment to co*roduclion, we have begun establishing a UserGroup to bring the voice of lived experience into service development, building on learning from Advice First Aid and our broader engagement work. Advocacy and Inlluence Advocacy has remained central to our mission. Throughout 2024125, we mainlained strong relationships with IoGal decision-makers, including coun￿lI0Ts. the Leader of the Council, and our new MP, Alex Baker. Our offices hosted 9urgeries and briefings, and we submitted detsiled evidence ahead of the Autumn Budget, focused on themes such as evisas, asylum. and Pension Credit uptske. We continued to lead on the cost-of-living insight workstream within Rushmoor Borough Council's Supporting Comrnunitie$ Partnership, and are helping to re4stablish the Partnership al Place heafth inaqualitses fowm in North East Hampshire. Our Research & Campaigns Group has grown more confident and focused. Monlhly meetings, SMART objectives, and enhanced data collection methods have supported a steady stream of 8ubmi$sions lo nalional campaigns, while local case studies, issue codes. and ward data helped shape local pnorities. We also contributed to major local eon8ultslions on employment support, hou8ing inseGurity. and financial Inclusion, and will shortly be launching our proposal for a Mediats'on Partnership pilot- now provisionally funded at £75,000 over years by Rushmoor Borough Council. People and Culture Our success this year would not have been possible wilhoLrt the efforts of our inGredible staff and volunteers. The Board approved a newwellbeing Strategy 2024-26, and we were proud to renew our Digability Confident Level 2 and gain Mindful Employer acGreditation. The Perfomance and Reward Framework was successfully introduced, appraisals completed. and positive feedback received across the team. Recrultment and retention were strong, supported by new cohort-based training, leadership development opportunities, and regular 'Town Hall sessions hosted by the CEO and Chair to improve Internal communication. Staff aDd volunteer morale remaing high. Our 2025 People Survey Showed increased satisfaction across key metric8. with many comrnenting on the posits've, inclusive, and team-oriented culture. Financlal Sugtalnabillty and Partnershlps This year we Secured over £204,000 above our income target, delivering a SUTplus of £156,377-a major achievement ft)Ilowng previou8 years of financial pressure. Breakdown of Advice18sues 2024-25 Last year, across all our seNices, Citizen5 Advi￿ Rushmoor helped 11,307 clients 48,657 issues through 36,047 activities in 11,134 separate cases. In addition to 2,324 lightly recorded "simple queries" or where we signposted dienls to other seNic£s.' this indudes customer services from the Welcome Team or the Nepali drop4n service. Page 3

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 04364628) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE The chart below shows the distribution of advice issues across the level 1 categories of work we do. This excludes the 23.933 Finanual Capability codes recorded by the Pension Wise team. 8.000 2023-24 w2024-25 - % Change 80% 7.000 70% 6,000 6096 5.000 so 4,000 40% 3,000 30% 2,000 2096 1,000 1096 Overall, the number of issues helped wrth increased by 23 /0 compared lo 2023-24 with large increases in Unive￿al Credit 160Q/ol, Hou5ing1400/0l,' also, Oebt131 ¢/ol and Ulilities138Q/ol largely related to our expanded capacity on energy advie projects. There was also an increase in Foodbank and Charitable Funds issue¥1250/0l on lop of the previous yearfs173°101 increase along wth a 71 Vo incre88e in Immigration related issues - in part because of inryease in project work in these areas. Dlrecl and Indlrect Value of Advlce The illustration following uses directly recorded data from advice given, as well as a Treasury approved model to calculate public value and fiscal savings, provided through our national Citizens Advice ne￿ork. Value For every £1 invested in Citizens Advice Rushmoor we generated at least: £1.60 £23.39 £8.20 In flscal benefits Savlngs to 8overnment Reduttion In health servlce demand. local authority homeless servlces, and out of work benefits for our clients and volunteer5'. £2.038.179 in total. In pubSlc value Wider economlc and 5oclal benefrts Improvements in partlcipatlon and productivity for cllents and volunteer5,' equalllng £29.775.931. In benefits to Indlvlduals Value to our clients Income gained through benefits gained, debt5 wrltten off and consumer problems resofved., amounting to £10.445.985. T•flnd out more aboLrthowwekn rn¢Jdelkd ¢)Mrflnanclal¥alue. seeour tethnical onnex M￿de111n￿our¥41ue tt4societyin2024J25 Page 4

RUSHMOOR CITIZENS ADVICE BUREAUX {REGISTERED NUMBER: 043546281 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026 FINANCIAL REVIEW Financial posltlon Income in the year amounted to £1,339,024 with expenditure of £1.182,647. The result5 for the year and the charity's financial position at the end of the year are shovm in Ihe attached financial statements. The financial Statements have been prepared in accordance wth the Companies Act 2006 and the Financial Reporting Standard applicable in the UK and Republic of Ireland ISORPI.. and comply vthh the charity's Memorandum and Articles of Association. Prin¢lpal fundlng source8 Rushmoor Borough Counal is one of the tsvo prinGipal funders and in addition to the direct financsal grant and ￿nt detsiled in the financial statements, they also provide much appreciated help in kind, in the form of Gar parking ojncessions, meeling rooms and other informal support for services. In the context of the volatile, complex, and uncertain operating environment the Board continues to re¢ognise the importance of maintaining diverse funding and en$uring a flexible response to opportunities and challenges. Investment pollcy and obJéctlve• Regular reviews of investment of reserves are undertaken by the Treasurer and Finance Manager. Io ensure the most favourable return for the tharity. Reserves and running costs are with the Royal Bank of Scolland IRBSI for the financial year ending 31st March 2025. It has lemiinated its prior year arrangements of invests'ng in the Scottish Widows for more than 30 day5 and switched to RBS in-order to increa¥e the net income earned on ex￿$9 funds. Re8orve¥ pollcy The Trustees re¢ognise the need to maintain reserves to ensure Citizens Advice Rushmoor meets ils Statutory and contractual obligations, following Charity Commission guidance and best practice. The Reserve5 Policy is reviewed annually and updated in a report to Trustee Board meetings. Trustees aim to actively manage reserves, rettjgnising the changing operating environment. At Ihe March '25 Board Meeting the reserves policy has been changed from 3 months of past expense8 to 3 months of future expenses as the minimum amount of unreslricled re¥eNes lo be held. The ReseNeg Policy recognises the need lo hold finanual reserves lo ensure that the charity can continue to operate and meet the needs of clients in the event of unforeseen and potentially financially damaging circumstances arising. This include$ recognition of are85 such as staff redundancies., sickness cover.. uninsu￿d losses and late payrnenl by funders. The policy defines a minimum level for restricted and unrestricted reserves. Designated reserves are allocated Ihrough periodic review of requirements. Reserves as of 31 March 2025 total £489,004 being £334.943 unrestiicled reserves (excluding designated reserves), £149,060 designated reserves and £5.001 ￿Stncted reserves. The designaled reseNes were set up lo enable the necessary strategic changes such as mergers and collaboration Tequired to address the known headwinds Citizens Advice Rushmoor faGes such as the loss of Pension Wse contract and devolution and changes to boundaries etc. 11 has been confirmed that Cits'zens Advice Rushmoor will10$8 the Pension Wise contract Imore than one thirds of annual income and more than £70k of contribution) from 26127 onwards due to it being taken inhouse. The board consider8 that thè current level of unrestricted reserves is adequate to support cUr￿nt and anticipaled lev815 of actsvily, lo enable it to re4)ond to opportunities and to provide for emargencies. Golng Concem The financial statements as of 31 March 2025 were p￿pared on a going concern basis. In perfomiing the going concem assessment, the Tnjslees have Considered Citizens Advice Bureaux's ability lo continue to deliver seNice lo its clients,. the increase in client demand for services", the capacity of staff and volunteers to perfom their roles., current and future funding sour￿$,. cash p051tion," and available reserve5. Based on this asse55menl, Ihe Tnjstees concluded and were satisfied that the chanty h8s adequate resour￿$ to continue in operational existence for Ihe foreseeable future and that Rushmoor Citizens Advi￿ Bureaux remains a going con￿rn. For thi$ reason. they continue lo adopt the going concem basis in preparing the finanual slatements. Further details regarding the adoption of the going concem basis can be found irs the A￿Quntsn9 PoliGies. Page 5

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 04304628) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 FINANCIAL REVIEW Prlnclpal risks and uncertalntles Trustees are responsible for the effective management of nsk and for making sure that intemal controls are in place and operating as designed. The Board has adopted a risk management strategy. Risk owners regulady review risks to assesg the likelihood. impact and relevance of risks, the plans for managing them and adequacy of those plans. The trustees identified the following as the key risks and uncertainties likely lo affect medium and long-temi service delivery and financial perfomance or position.. Pensionwise loss of Pension Wise contract income and associated contributlon following fomal notification from the Money and Pensions Service IMAPS) that the Pension Wse service will be taken bad( in house. This reprtsents a los$ of £442.000 in income and £78,000 in contribution for Citizens Advice Rushmoor. Citizens Advice Rushmoor has undertaken significant efforts in recent years lo diversify income Streams and ￿StrUCtUre its operating model to promote flnancial sustainability. Designated reserves have been set aside lo provide for potential costs arising from the transition The transfer Df activity back to MAPS wlll be carefully managed to minimise impact and disruption on staff and dients, and the financial consequences will be closely monitored. Devolution and Local Government Reorgani$alion the upcoming devolution and local govemment reorganisalion in Hampshire, induding the introduction of the Hampshire and Solent Mayor from 2026 and the transition from district and borough Cou￿rIS lo unitary authorities, creates significant uncertainty regarding future funding arrangements. Grants lotalling £280,000 from Rushmoor Borough Council, which currently support core services Ic clients in Ru5hmoor. are at risk. Should alternative funding not be secured from the new unitary authorities, there is a risk that vital services will be compromised. The mechanisms for allocation of funding, the distribution to Citizens Aclvice offi￿8 across the region, and the preferred engagement model of the new aulhorityès remain unclear. The Chair and Chief Executive Officer have begun preliminary discussions with neighbouring Citizens Advice offices, particularly those in the north of Hampshire, to prepare for potents'al changes. In addition, designated reseNes have been set aside lo cover 8850ciated risks and coslg. A robust system of internal financial controls is operated, which is compliant with charity commission guidance and good practice. Trustees agree annual budgets and review quarterly financial reports. The Board oversees the infoTmalion security of all personal infonnalion of our clients, Staff, fvnders and 8tralegic partners that is processed. Citizens Advice Rushmoor hold joint responsibility for dienl data that is held in our case management System, with the nation81 Citizens Advice Service. An information assurance management team exists lo ensure the confidentiality. integrity and availability of all personal and sensitive data is maintained lo a level which is compliant with the requirements of the UK General Data Protects'on Regulation and Dats Protection Act 2018. FUTURE PLANS The Board constantly reviews the service's plans and activities considering national 8nd IoGal pressures and challenges. Cittzens AdviTr Rushmoor hag ￿freshed its strategic priorities for the next years, to align with the national Crtizens Advice strategy, while also considering loc81 factors. The Strategy useg UP to date research and data insights to provide context, is rooted in a wealth of local knowledge and consullalion9, Wlth input from trustees and operational staff 8cr05S the organisation. The refreshed organisalional 8tralegy ancl supporting operational plan have been reviewed and adopted by the full board. sponding lo the changing needs of clients, funders, and partners. The overarching strategic aim is lo ensure the servi 18 ac¢essible, relevant, and sustainable for everyone who needs il. The priorities for 2025-27 are unchanged from those of the previous year, i.e.. Re5pond.' Respond to people's needs with infomation and advice fit for purpose improve our clients, experience by making our advice as accessible. relevant, and effective as it can be, 50 that they have positive outcomes. Reach.. In￿¥Se our reach lo people experienang inequality or disadvantage focus our support on the most marginalised members of our community, ensuring they can a¢cess our seNitss in ways that 5Ult them. Advocate.. Become an even Stronger voice on issues thal matter most- prevent more people needing 5UPPOrt or reaching crisis point by advocating for policy Ghange, increasing our research and campaigns focus and engaging wth our ommunity. For 2025-27 we wll support these priorities Wrth specific enablers, and by outlining our essential foundations. Page 6

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 043546281 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 FUTURE PLANS The enablers are.. Our People.. Be 8 great place to work and volunteer, building a culture that allows us to be the best VE can be for the people who need us. Our Sustainobility.. Seize opportunities to grow our income. whi15t carefully controlling our costs. Our Partners.. Invest our time to help build strong support neknorts inside and out of Citizens Advice, and in communilieg themselves. The foundations are.. Equity. Diversity, and Indusion.. Build a positive and purpose4riven culture to deliver for the people who need us. Digital Optimisation.. Use digital approaches to rethink how we operate as a service,. continually improving to enable scalable, cost-efficient, and responsive advice delivery. Effective Cornmunicatson.. Deliver clear, impactful messages that foster team working, drive action, and build relationships. STRUCTURE, GOVERNANCE AND MANAGEMENT Gov8rnlng document The Chanty was formed as a company limited by guarantee on 17th January 2002 (Company number 043546281. The full name of the Charity is Rushmoor Cit12ens Advice Bureaux which wa8 re-registered with the Chanty Commission in 2002, when incorporatsng as a company {Charity number 1090669}. It 18 govemed by its Memorandum and Articles of Assoaation. Govemance Trustees comply with the Citizens Advice Code of Conduct and are fully aware of their legal, ts9ulatory, and governanr regponsibilitse3. Reporting requirements lo the Charity Commission, FCA. and Companies House have been met. and trustees have undertaken mandatory training ag Outlined below. The Board pays particular attention to Ihe key tTUStee responsibilities outlined by the Charity Commisgion.. Ensure your charity is carying out ils purposes for the public benefit - Comply wlh your charity's governing document and the law Act in your chanty's best interests Ensure your charity is accountable Manage your charity, resources responsibty - Act with reasonable care and skill Training on govornance requirements is included in the bite-size inductlon sessions delivered to new trustees. A review of board effectiveness was updated in 2025, based on the Charity Govemance Code, to identify areas of8trengt and those where further development 15 needed. The Board adopts 3 continuous improvement approach to its own perfonnance and will continue lo identify prioritie5 for further action during the coming year. The tru51ee committees take responsibility for quarterly reviews of designated areas of the operatsonal plan and risk register. idenlifying emerging risk5 and instigating action to mitigate those risks, and linking with key staff to review plan delivery and report prog￿$$ to board meetings. Oryanisatlonal structure Rushmoor Citizens Advice Bureaux is a member of Citizens Advic£, the operating name of the National Association of Citizens Advi￿ Bu￿auX, which provides a framework for Standards of 8dvice and casework management, as well as monitoring progress against stsndards. Operating policies are independently detemined by the board to fulfil its charitable objectives and Comply with the national membership requirements. The chief executive offic£r is appointed by the INStees to manage the day-tTrday operations of the charity. During the financial year the formef Interim Chief Officer was confimed in a pernanent role a$ Chief Officer, subsequently titled Chief Executtve Officer in line wth national Citizens Advice poliGy- The Chief Executive Officer is supported by a team of paid staff and volunteers who deliver the ServI￿S offered by the charrty. Key role succession planning remains an area of ft)cus, linked to development and deployment of the organisation's seNice model and longer-temi sustainability. Page 7

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER.. 04354628) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT The senior management team are represented on the committees oullined above. which meet quarterly to review perfomiance against targets and Ihe tharity's financial position. Committee reports and recommendations are then taken to the Board for approval and then implemented by the operational tearn. There are regular staff. volunteer and management tearn meetings which focu5 on performan￿. communication, and teambuilding_ The capacity and skills of the management team are kept under regular review by the Board. There is an Annual General Meeting. which involves the stsff team, Trustee Board, volunteers, members, and other stakeholder5. The trustees continually pay d05e attention to whether the seNice has an appropriate organisab'onal structure to deliver dient support in the most cost-effe¢tive way. Trustees Iiave a strategic aim to "make Citizens Advice Rushmoor a great, safe and indusive place to work and volunteer." They recognise the importance of giving the right support lo staff who are consistently dealing with cri81S Sltualions for people, and work lo ensure flexibility and progression for staff and volunteers. Key man•gem8nt remuneratlon The Board considers that the ITUStees, Chief Executive Officer. and the senior leadership learn comprise the key management personnel of the charity. The charity's management team are all paid in accordan￿ with a published reward policy and salary ranges reflects'ng levels of responsibility. Any increase$ to ranges andlor individual salaries are approved by the board. The Chief Executive Officer's salary is reviewed and approved by the Board separately and is in line with the policy set out above. Operatlonal Envlronmenl The 5eTvice's clients and community are at the heart olall rt does. The impact of the c08twof-living cri8Is on all local people, particularfy those who are marginali8ed, is resulting in Increasing demand and Complexity of cases. with more clients presenting at crisis point. Meeting current demand is a continual operational challenge. Accordingly, there is a Gritical imperative to Sustain and enhance new ways of working, together wth 8doptsng a mulliaannel strategy using phone, chal, email, and video to increase acce88 for clients. "In person" appointments for clients unable to get the help needed by phone or digital services, will continue to be delivered in a 8ecure environment. In terms of day-towday operations. there is no doubt that the overall environment for Citizens Advice is the most challenging that has been seen for a long while. Accordingly, the importance of maintaining the resilience of the organisalion, both to continue lo support clients, and to add￿$$ fijlure challenges and opportunities, cannot be overslaled. Trustees are focusing on the suslainabilily of the service. and h¢)w they can work wlth the operational team to ensure the bèst service levels are offered within available resources. Tethnological developments, including emerging opportunits'es lo harness Ihe benefit5 of Al, will support delivery of services in new way5, recognising the diverse range of needs for advice, support and infomalion, and the requi￿rnent to reach more people. In addib'on to what night be temied the 'busines8 as usual, operational environment, Citizens Advice Rughmoor will face further slrategic challenges during the coming financtal year and beyond. Firstly, the1085 of the Pension Wise contract referenced above. Secondly. the fact that the national Crt12ens Advice organisation is itself focusing on its sustainability and effectiveness, with the resull that il is implementing several tranSfo￿atiOn programmes to increase efficiency and control costs. These programmes will impact Citizens Advits Rushmoor in different ways- ranging from Trustee and leadership involvement in review 8nd ¢04esign of new standards and proc£sses, to some services previousty provided by the national organisation as part of the membership fee only being available in future at additional cost, to potential increases in the membership fee itself. The Chair and Chief Executive Officer are dosely involved in these programmes and will be providing regular updates lo the Board. Thirdly. the service will need to respond to the changes outlined in the govemmenl's whtte paper on Devolution and Local Govemment Reorganisalion. At the time ofwriling this report it is known that Hampshire is within the government priority programme and there will be a Hampshire and Solent Mayor from 2026. It is also known that District and Borough Councils will be repla￿d by Unilary Authorities. Whal is not known 15 how many Unitary Authorities Ihere will be and where the boundaries will fall. Page 8

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 04354628) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT These changes will potentially impact the servi￿'S funding, premises occupation and people. The Chair and Chief Executive Officer have reached out to their colleagues in other local Citizens A¢Jvice teams, particularfy in the north of the county, to start conversations around how we might prepare oursefves for this new fomi of local govemmenL It is likely that the changes will result in the current local Crtizens Advice teams needing to collaborate more closely and may eventually result in 50melall those teams merging. The national Citizens Advice organisation has recognised that Devolution and Local Government Reorganisalion is strategic priority for the entire semce and is inlroduang a focused piece of work to support local teams to manage the impact. The Board Chair is involved in this work. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 04354628 (England and Wales) Reglst•rnd Charfty number 1090669 Regl•ter•d offic• Civic Offices Fambourgh Road Famborough Hampshire Trustoes M5 H Cooper (resigned 30.6.25) Mr J Dapre (appointed 9.12.241 Mrs N Dehal Mr J Halliday Ms U Indran Mr A Levey Ms J Ross lappoinled 11.10.241 Ms S Levey (resigned 22.7.24) Mr J Bennett Iresigned 11.10.241 Mr G J Baker {resigned 17.6.241 Mr G Ghale (resigned 17.6.241 Mr D R Raine {resigned 19.1.251 Mr J E Woolley Iresigned 8.1.25} Ms G Austin Iresigned 22.7.24} Mr D Whillans {appoinled 15.9.25} Mr D Brooks (appointed 28.7.251 The charity is govemed by a trustee board. Truslees who have held offic£ during the year are listed above. The Artides of Associabon provide for a minimum of four and a maximum of hvenly-three trugtee8. Board meetings are held quarterly, with additional quarterly meetings for the committee$ listed below. Tnjstees are elected to the board for a three-year period and are appointed al an Annual General Meetsng. The committee structu￿ is as follows.. Business Service5 Committee Finance and Risk Committee Reward Committee {meels annually) Service and Quality Committee None of Ihe tTU5tees has any benefiaal interest in Ihe company. All trustees are members of the company and guarantee to contribute £1 in the event of a winding up. Since the end of the last financial year, eight trustees have resigned and 3 new truslee5 have been appointed. wth effect from the dates Shown above. Therefore, as in previou5 years. the TnJ5tee Board has seen quite a degree of thum. Those who have stood down have left for a variety of reasons including change of circumstsnces. per50nallfamily reasons and sadly in M cases because of ill-health. In common with other LOCAI Citizens Advice offices- and the ¢harity sector in general - demand on trustee time continues to increase and the capaaty of trustees, who are all volunteers, to fulfil the responsibilities we ask of them remains a conceming feabj￿. Page 9

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 04364628) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026 REFERENCE AND ADMINISTRATIVE DETAILS Notwithstanding this degree ol change amongst trustees. an analysis based on the Charity Govemance Code, and the results of an assessment of leadership standards, conducted by a national Citizens Advi￿ perfomance assessor, which suhed in all areas assessed being rated as fully mel, confims that the board h8s continued to effectively fulfil its responsibilities. Twstees are all allocated to one or more of the committees listed above, and continue to have 'lead role, responsibility for key areas of the servi￿'S activities, providing direction and oversight and working collaboratively wilh staff members. Decisions made by the Trustee Board are recorded in the minute5 of board meetings, outlining discussions held and whether those decisions were unanimous, or subject to a vole. Decisions are made in line with the agreed strategy for Ihe service, outlined in the Organisational Strategy and Operational Plan, and in accordan￿ with Charity Commission guidan￿ on Decision-making for Chanty Trustees. The Board updated its skills audit during the year. to support its contlnued focus on further developing trustee knowledge and skills. New Iruslees re￿1ve a fvll Induction, induding bile-sized learning sessions. All trustees undertake annual mandatory training, comprising Financial Conduct Authonty IFCAI ￿qUirements, Dats Protection, Equity. Diversity & Indusion IEDII, Health & Safety, Cyber security, and Safeguardin9. Trustees are encouraged to undertake 3dditional discretsonary leaming, including attendance at external training events where these will enhance effectiveness in their role. They are fully briefed on their legal obligation5 under tharity and company law, the Memorandum and Articles of A55ociation, the board and cornmittee decision-making processes. the Qrganisational Strategy and Operational Plan, and cent financial performance of the charity. The Board ha8 appropriate policies and procedu￿$ in place to Comply with its mandatory and organisational EDI commilmenls. Particular attention is given. wherever pogsible, to appointing new trustee¥ that reflect the local community or that have lived experience of the i55ues that client8 face. Recruitment of new Irusteesls undertaken with diversity, as well as experience and skills, in mind. Company Socretsry Mr J Ayres Audltors Rolhmans Audit LLP Statutory Auditors Chartered Accountants Chilworth Point 1 Chilworth Road Southampton S016 7JQ Chief •xecutlve offlcor Mr C Stewart Banker• Holts (Royal Bank of ScotlandlNatWestl 36 St Andrew Square Edinburgh EH2 2Y8 Webslte citiien5advicerushmoor.org.uk STATEMENT OF TRUSTEES. RESPONSIBILITIES The Iruslees (who are also the directors ol Rushmoor cit￿en$ Advi￿ Bureaux for Ihe purposes ol company law} are responsible for preparing the Report of the TTUStees and the financial statements in accordan￿ with applicable law and United lfj'ngdom Accounting Stsndards Iunited Kingdom Generally Accepted Accounting Practi¢el. Company law require5 the trustees to prepare financial ststements for each finanaal year which give a true and fair view of Ihe state of affairs of the ¢haritable company and of Ihe incoming reSoUr￿S and application of resources, induding the income and expenditure, of the chanlable company for that period. In preparing those financial slatemenls, the trustees are required to select suitable accounting poliae5 and then apply them consistently., observe the methods and principles in the Charity SORP., make judgernents and eslimales that are reasonable and prudent., prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charitable company will continue in business. Page 10

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 04354628) REPORT OF THE TRUSTEES FOR THE YEAR ENDeD 31 MARCH 2026 STATEMENT OF TRUSTEES. RESPONSIBILrriES - ¢ontlnued The tNstees a￿ responsible for keeping proper accounting records which disclose vath reasonable accuracy at any time the financial position oflhe charitable company and to enable them to ensure that the financial ststements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for tsklng reasonable steps forthe prevention and detection of fraud and other irregularities. In so far as the tswstees are aware.. there is no relevant audit information of which the charitable companys auditors are unaware.. and the trustees have tsken all steps that they ought to have taken to make them8elves aware of any relevant audit information and to establish that the auditor8 are aware of that infonnab'on. AUDITORS The auditors, Rothmans AudR LLP, will be proposed for re-appoinbment at the forthcoming Annual General Meeting. This report ha5 been prepared in aw)rdance with the speaal provlslons of Part 15 ofthe Companies Act 2006 relating to small companies. J ¥p¢4i¢J 2025 Approved by order of the board of Iruslees on ...-... and signed on its behalf by: Mr A Levey - Trustee Page11

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF RUSHMOOR CITIZENS ADVICE BUREAUX Opinion We have audited the financial statements of Rushmoor Citizens Advi￿ Bureaux I'the charitable company'l for the year ended 31 March 2025 which comprise the Statement of Financial Activities. the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framewoth that has been applied in their preparation is applicable law and United Kingdorn Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdorn Generally Accepted Accounting practi￿). In our opinion the finanaal statements.. give a true and fair view of the state of the charrtable company's affairs as at 31 March 2025 and of its inwming resources and application of resources for the year then ended., have been propedy p￿pared in accordan￿ with United Kingdom Generally AC￿pIed Accounting Practice,. and have been prepared in accordan￿ wth the requirements ofthe Companies Act 2006. Bas18 for oplnlon We conducted our audit in accordance with Intemational Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilrties under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the chantable company in accordan￿ with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordancE wth these reqU1￿MentS. We believe that the audit evidence we have obtained is sufficient and appropnate to provide a basis for our opinion. Conclu8lon6 ralatlng to golng concern In auditing the financial statements, we have concluded Ihal the trustees, use of the going concem basis of accounting in the preparation of the finanaal Slalemenls is appropriate. Based on the work we have performed, have not identified any material uncertainties relating to events or conditions thal, individually or collectively. may cast significant doubt on the charitable company's ability lo conlinue as a going concern for a period of at least twelve months from when the financial statements are aulhorised for i55ue. Our re8ponsibililies and the responsibilities of the trustees wth respect lo going concern are described in the relevant sections of this report. Emphasls of matter We draw attentr'on to note 15 to the financial stslements whiGh explains 8 number of prior year adjustments made. Our opinion is not modified in respect of this matter. Other infomiatlon The other infomiation comprise5 the inforrnation included in the annual report. includlng the Report of the Trustees, other than the finanual statements and our auditor's ￿port Ihereon. The trustees a￿ responsible for the other infomiation contained within the annual ￿pOrt. Our opinion on the financial statements does not coverthe other information and, except to the extent otherNMse explicitly slated in our report, we do not exp￿$$ any fomi of assurance conclusion Ihereon. Our responsibility 15 to read the other Infomiation and. in doing so, consider whether the other infomalion is materially inconsislenl with the financial slalemenls or our knowledge obtained in the Course of the audit, or otherwise appears lo be rnaterially misstated. If we Idenllfy Such material inconsistencies or apparent material misstatements, we are required lo determine whether this gives rise lo a mateiial misstatement in the finanaal slalements themselves. If, based on the work we have perfomied. we condvde that there 1$ a material misststement of this other informatron, we are required to report that fact. We have nothing lo report in this regard. Oplnlons on other matters prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit., the infomialion given in the Report of the Trustees, which includes Ihe d1￿CtOrS, report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial stslements., and the directors, report induded ￿thin the Report of the Trustees has been prepared in accordance with applicable legal requirements. Page 12

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF RUSHMOOR CITIZENS ADVICE BUREAUX Matters on which we are requlred to report by exception In the light of the knowledge and understanding of the charitsble company and its environment obtained in the course of the audit, we have not identified material misststements in the directors, report included within the Report of the Trustees. We have nothing to report in respect of the following matters in relation to whith the Companies Act 2006 requires us lo report to you if. in our opinion.. adequate and proper accounting records have not been kepL or relums adequate for our audit have not been rerkived from brar¢ches not visited by us. or the financial 8t8temenls are not in agreement with the accounting records and retums,. or certain disclosures of trustees, remuneration specified by law are not made., or we have not received all the infomat'on and explanations we require for our audit., or the trustees were not entilled to prepare the financial Slatements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the Report ofthe Trustees and from the requirement to prepare a strategic report. Responsibllltles of trusteè# As explained more fully in the Statement of Trustees. Responsibilities, the trustees (who are also the directors of the charrtable company for the purposes of company lawl are responsible for the preparation of the financial ststemenls and for being satisfied that they give a true and fair view, and for such internal control as the trustees detemiine is necessary lo enable the preparation of financial statements that are free from material misststement, whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the charitable company's ability lo continue as a going concem. disdosing, as applicable, matters ￿ laled to going concem and uslng the going concem basis of accounting unless the Iruslees ellher intend to liquidate the charllable Company or to ¢ease operations, or have no realistic altemative but to do so. Our re8ponsibilitles for the audlt of the flnaD¢lal statements Our objectives are lo obtain reasonable assurance about whether the financial st8lernents ag a whole are free from malerial misstatement, whether due lo fraud or error, and lo issue a Report of the Independent Auditors that includes our oplnion. Reasonable assurance is a high level of assuran¢e, bul is not a guarantee that an audit conducled in accordance wlh ISAS IUKI will always detect a material misstalemenl when il exists. Mis$talements can arise from fraud or error and are considered malenal if. individually or in the aggregate, they could reasonably be expected lo influenGe the economic decisiong of user5 taken on the basis of these financial slatemenls. The extent to which our procedure8 are capable of detecting irregularities, including fraud 1$ detailed below.. our approach w89 as follows.. Enquiring of management, including obtaining and reviewing supporting documentation, conceming the policies and procedures relating lo.. identifying, evaluating and complying with law5 and regulations and whether they were aware of any inStan￿S of non-compliance., detecting and responding to the riskg of fraud and whether they have knowledge of any actual, suspected or alleged fraud,, and the intemal controls established to mitigate risks related to fraud or non-compliance with laws and regulaliong. Discussing among the engagement team how and where fraud might occur in the Financial Statements and any potential indicators of fraud. Obtaining an understsnding of the legal and regulatory frameworks that the charity operates in focusing on those laws and regulations that had a direct effect on Ihe FinanGial Statements or that had a fundamental effect on operations. We identified the greatest risk of material impact on the financial statements from irregularities. induding fraud, to be within the recognition of income and the override of controls by managemenL To address the risk of fraud in these areas, we.. selected a sample of Iransadions from material income 5tream$. reviewed the classification and restrictions applied, and compared expecied income to Ihat recorded within the financial 5tatements'. PerfO￿ed analytical procedures to identify unusual or unexpected relationships.. tested journal entries to identify transactions which were not in the usual course of charitable aGtivities'. assessed whetherjudgements and assumptions made in detemiining Ihe accounting estimates were indicative of potentsal bias,. and investigated the rationale behind significant or unusual transactions. Page 13

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF RUSHMOOR CITIZENS ADVICE BUREAUX There are inherent limitations in our audit prO￿dureS described above. The more removed that laws and ￿gulatIOnS are from financial transactions, the less likely it is thal we would become aware of non-compliance. Albditing standards also limit the audit pr￿dU￿$ required to identify nOn￿Omplian￿ with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal Co￿espondenCe, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate con￿alment or collusion. A further description of our responsibilities for the audit of the financial statements is located on the Financtal Reporting Council's website at ww.frc.org.uklaudilor&responsibilitses. This description fomis part of our Report of the Independent Auditors. Other matters which we are requlred to address The prior year finanual statements were audited by Menzies LLP. An unmodified opinion was expressed in the report dated 27 September 2024. Use of our report This report is made solety to Ihè charitable company's members, a8 a body, In accordance wth Chapter 3 of Part 16 ofthe Companies Act 2006. Our audit work has been undertaken so that we might Btate to the charitable company's members those matters we are required to stale to them in an auditors, report and for no other purpose. To the fullest extent pemitted by law. we do not accept or assume responsibility lo anyone olher than the charitable company and Ihe chaiitable company's members as a body, for our audrt work, for this r&porL or for the opinlon8 we have fomed. Lisa Wilson FCA Isenior Ststulory Auditor) for and on behalf of Rothmans Audit LLP Stslutory Auditors Chartered Accountants Chilworth Point 1 Chilworth Road Soulhamplon S016 7JQ Dale.. Page 14

RUSHMOOR CITIZENS ADVICE BUREAUX STATEMENT OF FINANCIAL ACTIVITIES IINCORPORATING AN INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 MARCH 2025 2025 Totsl funds 2024 Totsl funds as ￿stated Unrestricted fvnds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacjes 111,352 384,539 495,891 471,229 Charftable actlvltles Chantable activrties 386.383 422,714 809,097 678,065 Other trading activities Investment income 21,732 11,417 887 22,619 Total 530.884 808 140 1.339 024 1 154227 EXPENDITURE ON Raising funds 347 Charltsble acllvllles Charilable activitie8 386,288 796.359 1,182,647 1 152,240 Total 386,288 796 359 1.182647 1 152 587 NET INCOME Trnn8fer8 between fund• 144.596 11,781 156,377 1,640 20 Net movement In fund• 154,953 1,424 156,377 1,640 RECONCILIATION OF FUNDS Total funds brought forward 329,050 3.577 332,627 330,987 TOTAL FUNDS CARRIED FORWARD 484 003 489 004 332 627 The notes form part of these finanaal statements Page 15

RUSHMOOR CITIZENS ADVICE BUREAUX (REGISTERED NUMBER: 04364628) BALANCE SHEET 31 MARCH 2026 2025 Total fiJnds 2024 Total fvnds as restated Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible assets 16 16,100 16,100 28,296 CURRENT ASSETS Debtors Cash at bank 17 120,114 467,574 2,170 3,213 122.284 470,787 49,967 369,627 587.688 5.383 593,071 419,594 CREDITORS Amounts lalling due wrthin one year 18 1119,785) {3821 1120.167} (115,263) NET CURREKf ASSETS 467 903 472.904 304 331 TOTAL ASSETS LESS CURRENT LIABILITIES 484,003 5,001 489,004 332.627 NET ASSETS 484 003 5.001 489 004 332 627 FUNDS un￿striCted fvnds Designated funds Restricted fvnds 20 334,943 149,060 329.050 3.577 TOTAL FUNDS 489,004 332.627 These financial Statements have been prepared in accordance wth the provisions applicable to tharitable companies subject to the small companies regime. /GI The financial slatemenls We￿ approved by the Board of Trustees and authorised for issue on ........................... and were signed on ils behalf by.. 2o2f Mr A Levey- T 8tse The notes fon￿ part of the8e financial Statements Page 16

RUSHMOOR CITIZENS ADVICE BUREAUX CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 as restated Notes Cash flows from operating acllvllles Cash generated from operations 38 294) Nel cash provided byllused in) operating activrties 91,400 38 294) Cash flows from Invesllng actlvltles Purchase of tangible fixed assets Interest received 11,657) 11,417 (18,625) 4.933 Net cash provided byl{used in) investing activltle8 13692) Chang• In ¢a$h and ¢a•h equlvahnts In the reportlng perlod Cash and cash equlvalents at the beglnnlng of the reportlng perfod 101,160 151,9861 369 627 421 613 Ca8h and ca¥h equlv•lentJ at the end of the reportlng perlod 470 787 369 627 The notes form part of these finanaal statements Page 17

RUSHMOOR cmzENS ADVICE BUREAUX NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 as restated Not incoffle for the reportlng period las per the Stslement of Fln•n¢lal Activities) Adjustrnents for: Depreciation charges Interest received Increase in debtors Increasel{decreasel in ¢￿dItorS 156,377 1,640 13,853 111.4171 172,3171 4,904 14.343 {4,9331 117,2901 32.054 Net cash provlded byllused In} operatlons 38 294) ANALYSIS OF CHANGES IN NET FUNDS Al 1.4.24 Cash flow Al 31.3.25 Net eash Cash at bank 369 627 101 160 470 787 369 627 101 160 470 787 Total 369 627 101,160 470 787 The noles form part of these finanaal statements Page 18

RUSHMOOR CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES BASIS OF PREPARING THE FINANCIAL STATEMENTS The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordan￿ with the Charities SORP IFRS 1021 'Accounting and Reporting by Charitr'es.. Stslement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of IrelaTrd IFRS 102} (effective 1 January 20191,, Finanaal Reporting Standard 102'The Finanaal Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial Statements have been prepa￿d under the historieAI cost convention. Rushmoor Citizens Advice Bureaux meets the definition of a public benefit entity under FRS 102. Assets and liabilities a￿ initially recognised 8t historical c08t or transaction value unless othemiise stated in the relevant accounting policy. The Charrty ig a company limited by guarantee. In the event of the charity being wound up. the liability in respecl of the guarantee is limited to £1 per member of the Charity. GOING CONCERN The Trustees believe that the charity has suffiuenl resources to continue ils operations from at ￿ast hvelve months from the date of approval of thèse financlal gtatsmenls. The accounts are accordlngly prepared on Ihe Going Con￿rn basi5. PRESENTATION CURRENCY The financial slalemen15 a￿ prepared in Sterling which is the functional and presenlation currency of the charity. The financial statemen15 are prepared lo the nearest pound. INCOME All income is recognised in the Slalement of Financial Activities once the charity ha8 entitlement to the fund8, il is probable that the income will be re￿iVed and the amount can be measured reliably. Grants are induded in the Slalemenl of Finanaal Activities on a re￿1vable basis. The balanr2 of incorne received for speGific purpose8 but not expended during the period is 8hown in the relevant funds on the balance Sheet. Mlhere income is re￿iVed in advance of meeting any perfornance related conditions there is not unGondilional enlillement to the income and its recognition is deferred and induded in credrtors as deferred income until the performance-relaled conditions are met. INhere entitlement occurs before income is received, the income is accrued. Donated services or faalilies are recognised when the tharity has control over the item, any conditions associated with the donated item have been mel. the re￿ipl of economic beneflt from the use of the charity of the rtem is probable and the economic benefit can be measured reliably. On ￿ceIpt, donated protessional seNices and facilities are recognised on the basis of the value of the gift to the Charity which is the amount il would have been willing to pay to obtain services or faCil￿'e5 of equivalent economic benefit on the open market.. a corresponding amount is then recognised In expenditure In the period of receipt. EXPENDITURE Expenditure is recognised once there is a legal or constructive obl￿allOn lo make payment to a third party, it is probable that setttement will be required and the amount of the obligats'on can be measured reliably. All expenditure 1$ accounted for on an accruals basis. All expenses induding support costs and governance costs are allocated lo the applicable expenditure headings. Support cost5 are Ihose cost5 incurred directly in support of expenditure on the oblects of the charfty and include project management carried out at Headquarters. Irrecoverable VAT is charged against the expendibjre heading for which it was incurred. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. GOVERNANCE COSTS Governance costs are those incurred in connection wth the constitutional and statutory ststutory requirements of the charity. Page 19 continued...

RUSHMOOR CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS - ¢onllnued FOR THE YEAR ENDED 31 MARCH 2026 ACCOUNTING POLICIES - continued TANGIBLE FIXED ASSETS Depreciation is provided at the following annual rates in order to write off each asset over its estsmated useful life. Office equipment 33% on cost Expenditure on items with an estimated useful economic life of more than one year, costing more than £500, are capitslised. Tangible fixed assets are slated at historical cost less accumulated depreciation and any accumulated impaiment losses. Historical cost indudes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. TAXATION The tharity is considered to pass the tests sel out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a tharity for UK income tax purposes. Accordingly. the Charity is potentially exempl from taxation in respect of income or capital gains received within calegones Covered by Part 10 Income Tax Act 2007 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the exlent that such inc¢)me or g8in5 are applied exclusively lo charitsble purpo8e$. FUND ACCOUNTING General funds are unrestrlcled fvnd$ which are available for use at the discretion of the Tru5te&s in furtherance of the general objectives of the charity and which have not been designated for other purposes. Degignaled funds comprise unrestrickd funds that have been sel aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes lo the financtal 5tatement8. Restncted funds are lo be u9ed in accordance wth gpecifiG restrictions imposed by donor8 or which have been raised by the charity for particular purposes. The cosls of raising and administering such funds are Charged against the specific fund. The aim and use of each ￿$trIcted fund is sel out in the notes to the financial 8tstements. Investment income. gain$ and1088es are allocaled lo the appropriate fvnd. HIRE PURCHASE AND LEASING COMMITMENTS Rentals payable under operating leases where substantially all of the benefits and riskg of ownership remain wth the lessor are Gharged to the Slalement of Financial Activities Dn a straight-line basis over the term of the lease. The aggregate benefit of lease incentives are recognised as a reduction to the expense recognised over the lease lern on a straight line basis. PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS The charitable company operates a defined contribution pension scheme. Conlributs'ons payable lo the charrtable company's pension scheme are charged to the Statement of Financial Activities in the period lo which they relate. DE8TORS Debtors recelvable within one year or upon demand are recorded at transaction price whether or not a rate of interest is charged on the balance. Trade and other debtors are recognised at the Settlement amount due after any trade disGounl offered. Accrued income is recognised in respect of services provided, but not fomially recorded. Prepayments are valued al the amount prepaid nel of any trade discounts due. CASH AT BANK AND IN HAND Cash and short-lemi deposits included in the Statement of Finanual Position comprise cash in hand and short- term deposits th an original maturity of three months or less. CREDrroRS AND PROVISIONS Creditors and provisions are recognised where the charity has a present obligation results'ng from a past event Ihat will probably result in the transfer of funds lo a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions within one year or upon demand are nomally recognised at their settlement amount after allowng for any trade discounts due. Page 20 continued...

RUSHMOOR CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS - conllnued FOR THE YEAR ENDED 31 MARCH 2026 ACCOUNTING POLICIES - contlnued FINANCIAL INSTRUMENTS Th8 charity onty has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. DONATIONS AND LEGACIES 2025 2024 as restated Total funds Unrestricted funds Restricted funds Total funds Donations Grants Donated servi￿9 and fadliti8S 7,946 30.418 72,988 7,946 414.957 15,270 401,257 54,702 384,539 111.352 384.539 495 891 471 229 During the year the Charity received a donation in kind for the rent on ￿ 8lte8, Famborough and Aldershot, from Rushmoor Borough Council., the Charity received 90Yo relief £72,988 12024. £52,902) income against the rent expenditure of £88,231 12024.. £58,780). Grant5 received, included In the above, are as follows.. 2025 2024 as reststed Armed ForcEs Covenant Fund Trust Citizens Advi¢8- Hampshire Citizens Advice- National Hampshire County Counol Hart Voluntary Limited Heallhwatch Hampshire National Lottery NHS Frimley Police and Crime Commissioner for Hampshire &18le of Wight Rushmoor Borough Council Surrey Welfare Rights Unit 40,333 15,118 67.584 7,053 15,000 84.032 79,339 500 250 250 33,548 32,000 213,819 48,599 5,009 190.460 3.520 414 957 401,257 Government grants, induded in the above, totalled £373,62412024.. £281,554). from Ctlizen$ Advice, Hampshire County Council, NHS Frimley and Rushmoor Borough Counpil, as detailed above. OTHER TRADING ACTIVITIES 2025 2024 as restated Total funds Unrestricted fvnds Restricted funds Tolal funds Other In￿Me Rent5 re￿iVed 2,172 887 3,059 887 Page 21 continued...

RUSHMOOR CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS - Conllnued FOR THE YEAR ENDED 31 MARCH 2026 INVESTMEpif INCOME 2025 2024 as restated Total fijnds Unrestricted funds Reslricted funds Total funds Deposit account interest 11.417 4,933 INCOME FROM CHARITABLE ACTIVITIES 2025 2024 as restated Activity Charitable activ￿83 Grant ¢ontracts 809 097 678,065 Grants received, induded in the above, are as follows.. 2025 2024 as restaled Broadhurst Trust Citizens Advice- East Hampshlre Citizens Advice- National Department for Busines9 and Trade Famborough Foodbank NHS Fnmley The Pebble Estate Southern Gas Ne￿￿￿(5 PLC Surrey Vvelfare Right5 Unil The Brain Tumor Charity Vivid 33,907 38,955 433,327 9.216 20.664 147.882 10.000 59,884 13,468 39,759 33,622 22,720 398.491 157,133 28.161 37,383 555 809 097 678 065 Government grants. induded in the above, totalled £629,379 {2024'. £578,344), from Citizens Advic4, the Department for Busines$ and Trade, NHS Frimley, a5 detailed above. RAISING FUNDS RAISING DONATIONS AND LEGACIE8 2025 2024 as restated Total fvnds Unrestricted ftJnds Restricted funds Total funds Sundrias 347 CHARITABLE ACTIVITIES COSTS Grant funding of activilie$ 15ee note 91 Direct Costs (see note 81 Support costs (see note 10} Totals Charitable activities 882.124 22,395 278 128 1.182647 Page 22 continued...

RUSHMOOR CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026 DIRECT COSTS OF CHARrrA8LE ACTIVITIES 2025 2024 as restated Staff costs Operating lea8es T8lephone Postage and stationery Sundries Computer and equipment costs Training Subscriptions and publications Travel Consultsnts costs Interpreting costs Depreciation 846,901 12,801 3,885 612 524 4,260 1,086 1,730 4.583 3,360 1,429 953 902,587 800 4,215 470 496 771 2,174 890 3,793 3.393 789 882 124 925 363 GRANTS PAYABLE 2025 2024 as restated Charitable activities 10. SUPPORT COSTS Governance costs Management Finance Totals Charitable activities 253 140 374 278 128 All support CO8*5 are alloGated against the Sole charitable activily ol the entity. Support costs, included in the above, are as follows: MANAGEMENT 2025 2024 as restated Total activities Chantable activities Wages Social securiiy Pensions Operating leases Insurance Telephone Postage and stabonery Sundries Computer and equipment Gosts Training Sub$cripts'ons and publiGations Travel Depreciation of tsngible and heritage assets 128,334 9,493 4,197 75.431 3,417 1,669 4,540 1,345 5.201 170 6.1iJo 345 12,898 68,060 4,991 1,947 58.780 3,296 1.695 2,576 950 2,365 375 5,862 373 253,140 160 626 Page 23 continued..

RUSHMOOR CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS - conllnued FOR THE YEAR ENDED 31 MARCH 2025 10. SUPPORT COSTS . conllnued FINANCE 2025 2024 as reststed Total adivities Charitable activities Bank charges 374 512 GOVERNANCE COSTS 2025 2024 as restated Total activities Charitable activities Wages Social security Pensions Auditors. ￿MUneratIon Insuran Legal and professional fees Trustee expenses Tru$lee training 6.932 548 242 13,691 2,484 69 323 325 7,740 630 246 11.730 2,394 48 62 75 24,614 11. NET INCOMEIIEXPENDITURE) Net incomellexpenditurel is staled after chargingllcreditingl.. 2025 2024 a5 restated Auditors, rernuneration Depreciation - owned assets Operating leasas 13,691 13,853 11,730 14.343 59,580 12. TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. TRUSTEES, EXPENSES During the year four tN8tees 12024.. were ￿1mbur$&d £323 for expenses 12024.. £621, for travel and subsistence. 13. STAFF COSTS 2025 2024 a5 restated Wages and salaries Social security costs Other pension costs 894,629 70,742 885,942 72,127 28.132 996 647 The average monthly number of employees during the year was as follows.. 2025 2024 as restated 37 Employees 36 Page 24 continued...

RUSHMOOR CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS . continued FOR THE YEAR ENDED 31 MARCH 2026 13. STAFF COSTS - continuod No employee received remuneration amounting to more than £60,000 in ether year. The remuneration and beneffts received by key management personnel in the year totslled £134,219 12024". £161,989). 14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Restri¢tsd funds Total funds as restated INCOME AND ENDOWMENTS FROM Donalions and legacies 261,233 209,996 471.229 Charltable actlvltles Charitable activities 279,574 398,491 678,065 Other trading activities Investment income Total 545,740 608 487 1 154227 EXPENDITURE ON Raising funds 347 347 Chavltabla acllvltles Charitable activities 551,285 600,955 1,152,240 Total 551632 600.955 1152,587 NET INCOMEIIEXPENDITURE) Transfers between funds {5,892) 4,542 7,532 1,640 Net movem•nt In lund• 11,3501 2,990 1,640 RECONCILIATION OF FUNDS Total funds brought fo￿ard 330,400 587 330,987 TOTAL FUNDS CARRIED FORWARD 329 050 332 627 16. PRIOR YEAR ADJUSTMENT Prior year adjustments have been made in regpect of the following.. During a review of income it was noted that the charity receives a combination of grant and contract income. A prior year adjustment was therefore made to reclassify £678.065 of income from voluntary income to chatilable aGlivilies. Alongside the above, a review was carried out as to which income streams were restricted. A prior year adjustment was made to move an amount of £51,436 of income and £33,717 of expenditure out of restn'cted funds, and instead include them in the general fund. During the year it was noted that support costs had been understated. A prior year adjustrnent was made to dassify £57.960 of direct costs as support costs. Previously an amoullt of income had been net off. under an agency arrangement, however during review it was noted that not all of this qualified as an agency arrangement A prior year adjustmerrt was proposed to increase voluntary income and charitable expenditure by £42,814. No adjuslments were made to assets or liabililies. and the net effect on the SOFA was £nil. Page 25 continued...

RUSHMOOR crrizENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 16. TANGIBLE FIXED ASSETS Office equipment COST At 1 April 2024 Additions 42,639 1,657 At 31 March 2025 44,296 DEPRECIATION At 1 April 2024 Charge for year 14.343 At 31 Marth 2025 NET BOOK VALUE At 31 March 2025 At 31 Marc* 2024 28,296 17. DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2025 2024 as restated Trade debtors Accrued income Prepayments 85,136 16,650 20,498 12,115 10,658 122 284 18. CREDITORS: AMOUNTS FALLING DUE ￿THIN ONE YEAR 2025 2024 a9 restatad Trade creditors Soual security and other tsxes Other creditors Client grants Deferred ints)rne Accrued expenses 7,395 20,557 1,656 1,108 46,724 10.078 16,885 1,915 4,195 68,189 120 167 115263 2025 2024 as restated Deferred income at 1 April 2024 Resources deferred during Ihe year Amounts released from previous periods 68,189 46,724 104,084 68,189 Deferred income for 2025 relates to grants and other income received in respect of fijture periods. Page 26 continued...

RUSHMOOR CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 LEASING AGREEMENTS Minimum lease payments under non<Ancellable operakn'ng leases fall due as follows= 2025 2024 a5 restated Within one year 20. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.3.25 At 1.4.24 Unrnstrlctsd funds General fund Capital lrnprovemenls to 3549 High Street Collaboration I merger Communi¢alion9 resource Partnership with Step by Step Pension Wse decommissioning 329,050 144,596 1138,7031 50,000 20,000 49,060 25,000 334,943 50,000 20,000 49,060 25.000 329,050 144,596 10,357 484,003 Restricted funda AFCFf- Force$ Home stra￿h1 {in collaboration with CASE) AFCFT- Nepali Domestic and Sexual Abuse Service HCC- Energy Advice via Household Support Fund Nepali Advice Services NHS Fnmley- COPD Project NHS Frimley-'REACH' Outreach Project OPCC Hants & IOW- Nepali Domestic and Sexual Abuse ServiGe (Outreach) RBC- 'Advice for Ukraine, Project RBC- Rushmoor Community Advice Servi RBC - Seeking Sanctuary Project RBC IUKSPFI _ Mental Health Project expansion RBC IUKSPFI- Community Grub Hub Outreach 13821 {3821 3,576 1,806 5,382 6.937 307 3,939 2,853 16,9371 13071 13,9391 {2,8531 12,0781 1511 2,078 51 {5,0761 1.364 5,076 11,3641 2.298 12,298} 136 3,577 TOTAL FUNDS 332,627 156 377 489 004 Page 27 conlinued..-

RUSHMOOR CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS . contlnued FOR THE YEAR ENDED 31 MARCH 2025 20. MOVEMENT IN FUNDS - contlnued Net movement in funds, induded in the above are a$ follow3= Incoming resources Resources expenéed Movement in fundg Unrostricted funds General fund 530,884 1386.2881 144,596 Restricted funds AFCFT- Forces Home Str8ight lin collaboration with CASE) AFCFT - Nepali Domestic and Sexual Abuse Service Client grants HCC- Energy Advice via Household Support Fund MaPS- Pension Wlse Nepali Advice SeNices NHS Frimley- COPD Project NHS Frirnley-'REACH' Outreach Project OPCC Hants & IOW- Nepoli Domestic and Sexual Abuse Service Ioulreachl RBC- 'Advice for Ukraine, Project RBC- Rushmoor CDmmunity Advice Service RBC - Seeking Sanctuary Project RBC IUKSPFI - Mental Health Project expansion RBC IUKSPFI- Community Grub Hub Outreach 7,000 17,3821 {3821 33,334 22.395 131,5281 122,3951 1,806 26,284 422,714 9,580 15,028 8,000 119,3471 1422,7141 19,2731 111.0891 15,147} 6,937 307 3,939 2,853 32,000 884 134.078} {9351 12,0781 1511 189,961 15,550 1195,0371 114,1861 15,0761 1.364 10,520 (8,2221 2.298 14,890 150261 1361 808 140 796 359 11,781 TOTAL FUNDS 1339 024 1,182,647) 156,377 Comparatlv•s for movern8nt Sn fund¥ Net movement in fund8 Transfer8 be•￿een funds At 31.3.24 At 1.4.23 Unre$trletsd fund8 General fund Oesignated 280.400 36,952 42.8441 11,698 329,050 330,400 15,8921 4.542 329.050 Restrlcted funds AFCFT- Nepali Domestic and Sexual Abuse Servic£ CitA- Cost of Living Project Comrnunity Grub Hub - Client Grants HCC - Energy Advice via Household Support Fund NHS Frimley- COPD Project National Lottery OPCC Hants & IOW- Nepali Domestic and Sexual Abuse Service Ioutreachl 586 1,372 59 171 1,618 1591 3.576 2,088 4,453 187 {2,0881 14,4531 (1871 620 587 7,532 3.577 TOTAL FUNDS 330.987 1,640 332,627 Page 28 continued...

RUSHMOOR cmzENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 20. MOVEMENT IN FUNDS - contlnued Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in fundg Unrestrlcted funds General fund Designated 545,741 1508,789) 42.8431 36,952 42,844) 545,740 1551,632) 15.8921 Re•trlctsd funds AFCFT- Nepali Domestlc and Sexual Abuse SeThice CitA - Cost of Living Project Community Grub Hub- Client Grants Client grants HCC- Energy Advice via Household Support Fund MaPS- Pension Imse NHS FTimley- COPD Project National Lottery OPCC Hants & IOW- Nepali Domestic and Sexual Abuse S8rvice Ioulreachl 35,585 28,275 499 42,814 134,213} 128,216) {5061 {42,8141 1,372 59 171 17.217 398,489 5,009 48,599 115.1291 1398,4891 1556} 148,412) 2,088 4,453 187 32.6201 ￿620) 608,487 600.955 TOTAL FUNDS 1.154,227 1152,5871 1.640 The General Purp08es Fund represents the free funds of the Charity which are not designated for a particular purpose other than to meet the obligations set down in the regerve8 policy included in the Trustees, Annual Report. The Pension Wise Fund has been received to provide Pensions Guidanc£ within the area designated to be covered by the Charity. The OPCC Fund has been rec£ived as part of a project to raise awareness and support victims ol Domestic Abuse and provide a Nepali Speaking Domestic Abuse Worker. The A￿ed Forces Covenant Trust Fund has been received to provide Domestic Abuse Support and awareness. NBlional Lottery Funds were ￿ceiVed to help cover the shortfall in funding delivery of our Core Services. Various other funds have enabled the provision of localised outreath Support au0$$ the Rushmoor area with ac￿8$ to Cost of Living Support, Energy Advice and Designated Clienl Grant funds lo meet immediate needs for Household Support. The Seeking san￿Uary Fund haves been received to support refugees. The TNL Communty Fund has been received to support core organisational costs. Client grants are amounts provided for the dI￿¢t distribution of energy vouchers and household support (white goods etc.) to individuals in need. TRANSFERS BETWEEN FUNDS A number of Iransfers have been made in respect of balances remaining as at the year-end. In all cases these represent amounts which are not reqUI￿d to be repaid to the fijnder. Similarly, a number of restricted fvnds in deficit as at the year-end have received transfers from the general fund. During the year. the trustees designated a number of fvnds with regards to planned future costs. The trustees have set aside reserves to cover the expected costs of a likely fornal collaboration with other LCAs. The trustees have Set aside reserves to cover predicted cos15 of the exil and transition plan during the next financial year. Page 29 continued...

RUSHMOOR CITIZENS ADVICE BUREAUX NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 MARCH 2025 20. MOVEMENT IN FUNDS - contlnued TRANSFERS BETWEEN FUNDS - continued The InJstee5 have set aside ￿selVeS to coverthe part-time employment ofa dedicated communications, maTketing andlor fvndraising resourGe over a tsvo-year period to help raise the profile and effectiveness of our work. The trustees have set aside reserves to undertake both cosmetic improvements and functional Changes to meet the needs of the new'Advice and Support Centre, model. The trustees have set aside ￿serveS to contribute toward5 Staff costs (Launch Lead role employed by Step by Slep), a8 well as marketing and other costs of the seNice. 21. CAPITAL COMMITMENTS 2025 2024 as restated Contracted bul not provided for in the financial statements 22. RELATED PARTY DISCLOSURE8 During the year the charity had a number of transaction8 with Rushmoor 8orough Council, of thich Mr C Stewart and Ms G Austin are elecled counallors. The charily received an amount of £286,60712024.' £244,6621 in grant and contract income. The charity incurred rental cos18 of £85.744 {2024', £59,580) and recewed relief againsl th0￿ costs of £72,988 12024.. £54,702). During the year the Gh8rrty received £15,118 (2024.. £nill in grant and contract income from Citizens Advice Hampshire, of which Mr J Dapre is a trustee. Page 30