2023-03-31-accounts

REGISTERED COMPANY NUMBER: 04349641 (EDgland And Wale5) REGISTERED CHARITY NUMBER: 1091133 f ih Trustees and udiied Fina the Year ded 31 March 2023 South Hams Ci¢izen5 A vice 'KFJL8XT* 2711012023 COMPANIES PK)USE A07

25

W R Frosi &'Co Riversdale Ashburton Road Devon TQ9 5JU

South Hams Citizens Advice Bureau Contents of the Financi the Y ar Ended 31 tAtements h202 Pag¢ Report of the Trustees P to 3 Independent Examiner's Report Siat¢meni of Financial Aciivities Balance Sheet Cash Flow Ststem¢nt Notes to the Cash Flow Statement Notes to the Financial Statements 9 to 17 Detailed Stst¢rnent of Financial Activiiies 18 to 19

uth Hams Citizen5 A vi¢¢ Bureau tered numi*r.' 04 Re ort of he Trustees for the Year Ended 31 March 20 The t￿￿treS who are also directors of th¢ charity for th¢ purposes of the Companies Act 2¢)06, present their report with th¢ financial statements of the Charity for the year ended 31 Mar¢h 2023. The trusiees have adopted th¢ provisions of Accouniing and Reporting by Charities.. Stsiement of Re¢ommended Practice appli¢abl¢ to charities preparing thetr accounts in accordance with the Financial Reporting Stsndard applicabl¢ in the UK and Republi¢ of Ireland (FRS 102) (effective l January 2019). 0￿ECTIVEs AND AcfiviTIES Objeetive$ 8nd 8lms Th¢ ¢otnpany is a charity and exists to provide infonnation and #dvice kn th¢ general public.we have refeThed to the guidance contained in the Charity Commission's genual guidance on public benefit wh¢n r¢viewing our objectiv¢$. Significant 8ctivities The charity 0￿rat¢S from a central b&5¢ at Follaton House. Plyrnouth Road. Tothes, where it has 5 interview rooms and 6 incoming telephone advi¢e lines. together with a VOIP telephone neiwork to enable flexible homeworking for our 60+ volunteers. The central office is open from 10am to Ipm and 2pm lo 4pm Monday to Friday. Outreach services are available on a weekly basis in four market towns. those are Tome4 Dartmouth. Kingsbridg¢ & Ivybridge. Telephon¢ advi¢¢ is available through CitiZ￿S Advice paTkn¢rships with other local offices Monday.Friday 9.30am - 4.00pm. The charity operaies at'Advice only level with telephone services. All clients r¢c¢iv¢ 4 gateway ossessment and th¢ ¢harity also provides specialist advice aroun¢1 d¢bL benefits. h¢alth and energy efficiency. Main enqutry ar¢a5 are in debL benefits. energy use, ¢mployrnenL housiD& family i55u¢& education and healthcare. We continue to invesi in the use of our VOIP tele¢0rn5 and ¢li¢iit 50ftware applications trchnology to continue the flexible home working for all our staff and volunteers. Volunteers Much of the charitys work As delivered by volunieers which number around 62. including 26 trained Gateway Assessors, 14 Generalisi Adviwrs. 5 Specialist Advisors. 2 social policy advisors and 15 also supported by volunteers in IT. reception and social policy research. The tnksiees are also all volutrt¢¢rs. RATEGIC REPORT Athievem¢nl 3nd performanc¢ Charitabl¢ aeiivities The charity has b¢¢n delivering information and advice io GlienLg across the South Hams since 2002. In recent y¢ars the highest nuznber of enquiries have been in welfare benefits and debt. tn 202Y23 the charity helped more than 6.451 clients (an increase of 17Y• over 2021r22). with 14.540 issues. For these South Hams clients. the charity recorded £2+ millkon of fmancial gains. We are now Coniirtually seeing substanrially more demand for our services ps the cost of living crisis lakes hold with. energy bill support ceasin& rents escalating and food costs spiralling. The Government schemes wi(h Cost of Living payinents and the House Support Fund go 50m¢ way to alleviating the immense strain on th¢ ¢lients we h¢lp, though our advisoTS daily ¢vid¢nc¢ the ]n¢T￿giti8 level of ¢lient debt and inability to meet b￿1 living exp¢ns¢s. Int¢rng1 and external faetors The aciivities of the charity are subject to the sustsinability of contracts and suc¢e55fv1 funding applications to develop the work of the charity and support its core service. Th¢ success of the funding applications, b¢yond grants received from County, DLStri¢¢ and Town and Parish Councils make a significaDt contribution ts) the ￿paCIty of the operarion to provide ihe volumes of client activiry Outlined in the report. Our tncome in the year. net of payment to partner charities wa5 £426,308 compared with £337.173 in 2021ll2. . Finanf ial r¢vi¢w Principal funding ￿￿rE¢S The Counry Council, District Council and the Town and Parish Councils of the district support the major part of ¢h¢ core service. All other funders are short temi fixed F¢rithJ project contracts and represent significant additional publi¢ benefit to our core services whilst also allowing som¢ costs of the ¢or¢ work to b¢ funded by the5¢ projects. We manage s¢v¢rnl Devon-wide projects i.e. Healthwatch and Empower, which together with other projects are critical to ow financial sustsinability through diversificatiott of fimding str¢ams." Page I

itizens Advice Bureau number. 0434 March 2 STRATEGIC REPORT Fin*ncial review Reserves policy The dir¢¢tors believe thal il is necessary to nwint•its a l¢v¢l of reserves io manage uncertainty and ensur¢ that the service can continue to operate ￿ planned on a day to day b&8is. The rdained (unrestricted) reserves ar¢ iniended io provide a buffer against future cut-backs and a contingency to meel any unforeseen ¢XP¢Dditur¢ which may arise. tn order to miligate against the risk of fuftwe fi]Dding cuts, il 15 th¢ rharitys Fxjlicy to fftain an amount equivalent to al le&st three month5 ¢ore ¢osts (i.e.. those costs not expended on projects under the Restricted fimds). The Unrestricted reserves ￿ at the 31 March 2023 are £80,507 a de¢￿se of £626 over last year represent four months operating costs for the core service of the charity. w.e also hold £15.000 d¢signat¢d r¢5¢rves to provide a buffer against any futur¢ ￿nding1¢0$t un¢¢rtainty as a result of signifi¢anl inflationary pressures which both our filnders and we are suffering from. W¢ also hold a desi￿lated IT fund of £1 1.6(Xl 10 assist the c05t of the ex¢end¢d VOIP telephone network we estsblished post Covid and the Bro￿h of volunteer homeworkin Fu¢ur¢ plaDS The charity plans continuing the activities of #dvising the general public of their rights and responsibilities and all 5¢rvices available to the￿ in order that they may resolve their issues effeciively. The charitY5 51rat¢gic plan is to ensur¢ thal &5 many ￿ople a5 POS5ibl¢ are able to a￿¢55 th¢ 5eryice. thi5 will include d¢v¢loping acces5 in the outreaches and developing parln¢rship working acros5 digital platfonns across the district. The success of th¢ implementation of the rapid changes to clieni xcess chartnels brought about as a consequence of the Covid restrictions has proven that remote and flexible working. together with new ITrrelecoms investment wniinues to bring benefits 10 our organisation and clients, and we will continue this hybrid model thmugh 2023ll4. Our major focus continu¢5 lo be th¢ recruitsnenl and training of volunt¢¢rs who ttpresent the core stsffmg of our advice service and wiihout volunteers we could not opernt¢ * the level of effectiveness we achieve presently. STRUCTURE, GOVERNANCE AND MANAGEMEiYr Coverning document The charity is controlled by its governiftg d￿llMen￿ a deed of ffi￿. and c4)nstitutes a limiied company. limiied by guarantee, as defined by the Companies Act 2006. Recrultment and appoirttment of Dew trustees Trustees are recruited in line with the ienns and tonditions of the Memornidum and Articles of Association of ihe harity. A terni of olTice is three years and tnL%tres may be elected at the annual meeting. nominated by members or co-opted by the trustee board. Organisational structure Responsibility for the day-itrday managem¢nt of the service is delegated to the Chief Executive Officer. The t￿slee boaTd sels the strdt¢gic direction, 15 involv¢d with the ongoing plaDnin& JDak¢s fmancial de¢isions and helps 10 Set the framework for the application of all other policies. Induetlon #nd tralnlng of new trnstees All new trust¢¢5 are given indu¢iion rnat¢rials from Citizens Advie¢. are invit¢d into the offi¢¢ to discuss and view the work of the clwity and ar¢ given details of how to access the govemane¢ materials from the Citizens Advice intranet. Wider network The board include repr¢s¢nlatiYes of th¢ Iwl governmeAt funders. As such each is entitled to sit on the board a5 a representstive member. This comprises of the District Council. the Counry Council and each of the Town Councils. Related partles No trust¢¢, fi￿der, rnember. officer or employee has undu¢ control over. or significant interest I￿ the charity. Any related party transactions. whi¢h require disc105ur¢. are logged internally #Dd reported appropri#t¢ly as required under both Companies Act law and Charity law. Th¢ trustees. expenses for thr fUTrertt year report¢d upon are discloscd in the No¢e5 to th¢ Financial Ststements. Page 2

uth Hams Citi ns Advi¢¢ Bu au numbtr. h202 REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 04349641 (England and Wal¢s) Registered Charlty number 1091133 Registered Citizens Advice South Hams Follaton House Pliqnouth Road Totnes D¢von TQ9 SNE Trustees Mr C Mottram Trea5wer Dr K Porkess Mr D J Sprent Ms P A Elghady Mr C Peach Chair Ms C Laithwaite Ms D Deane Mr S Finnemore (resigned 2.8.23) Company Secretsry Mr5 J Moor Indeptrtdent Exarniner RJ Lewis ACA WRFrosi&Co Riversdale Ashburton Road ToT￿s Devon TQ9 SJU Report of the directors, on . 51ees, ncorporaiing a Str￿e81¢ repoTL approved by order of th¢ Ixmrd of tn￿tees. as the company d signed on the b0￿d,5 behalf by. Mr C Peach - Trustee Page 3

Inde en ouih H ent Examiner's Re iz nsAd ort to the Trnstee5 of te lrtdep¢ndent examiner's report to tht trusttts of South Hams Cittztn$ Advlet Bureau Cthe Company.) I r¢port io the charity trustees on my examination of the accounts of the Company for th¢ year end¢d 31 March 2023. Re5ponsiblllties 8nd basts of report As the Charit￿s trust¢¢5 of the Company (and also its dire¢tors forth¢ purposes of ¢ompany law) you are responsible for the preparatiotj of the accounts in accordance wilh the requirements of the Compatties Act 2LK16 (Ihe 2006 A¢i'). H4ving satisfied myself that the a¢￿UnIS of the Company are not required to b¢ audited und¢r Part 16 of the 2006 Act and aTe eligible for independent examinalion, E report in resped of my examination of your charity'$ accounts as carried oui under Seciion 145 of the Charities Act 2011 Cthe 2011 Act.). In carrying out my examination I have follow¢d the Dir￿tionS given by the Charity Commission under Section 145(5) (b) of the 2011 ACL Independent examiner's ststement Since your charitys gr05s income ex£eeded £250,000 your examiner must be a member of a listed body. I can Confm that l am qualified to undertake the examination because l am a membeT of the Institute of Chartered A¢countants in England and Wal¢$. which is on¢ of the li51ed bodies. I haye ¢omplet¢d my examxnation. I confimi that no matters have come EO my attention in connectiOD with the examination giving me cause to b¢lieve: accounting records were k¢pt in respeci of the Company r¢quired by Seciion 386 of the 2006 Act. or rhe accounts do not accord with those records; or the accounts do nol comply with the accounting Tequirements of Section 396 of the 2006 Act other than any r¢quireTneni ihat th¢ a¢COllnts give 4 triie and hir view whi¢h 1$ not a m4tt¢r considered as part of an independent examination- or the accounis haye not been prepared in a(￿rdance with the meihods artd principles of the Statemeni of Recommended Praciice for accounting and reporting by tharities (applicable to ¢haTiti¢s preparing their ac¢ounts itl accordance with the Financial" Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)). I have no concerns and have come across no other matters in connedion with the examination to which alltstion should b¢ drawn in thi5 report in order lo enable a proper understanding orth¢ accounts to be reach¢d. RJ Lewis ACA The Institute of Chartered Accouniants in England and Wal WRFrost&Co Riversdale A5hburton Road TOTNES Devon TQ9 5JU Date.. Page 4

uih Hams Citizens Advi Statement of Fin Inco oratin anln for the Year Ended and Ex enditiire.Account l March 2023 2023 Total fvnds 2022 Totsl funds Unrestricted Restricted fimds Notes INCOME AND ENDOWMENTS FROM Donations and legach&q IOlJ46 443.136 544.482 410.946 Other trading activitie5 Investment income 1,170 2255 1.170 2.255 1,266 49 Total 412261 EXPENDITURE ON Raising funds 2,870 Charltable aetlvities Charitable acti￿tIeS - advice services 116J97 412.378 528.775 421.021 Other 109 Tot41 116397 412378 424 000 NET INCOMEI(EXPENDTfuRE) (11.626) 30,758 19.132 (11.739) RECONCILIATION OF FUNDS Total frjnds brought fonvard 118.733 67.423 186,156 197,895 TOTAL FUNDS CARRIED FORWARD 107 107 205 288 186 156 The notes fom part of these fjnancial ￿ternents Pag¢ 5

South Hams Citizens Advi Bureau 4349641 Balan¢e Sheet 2023 Tothl nds 2022 Total funds UnTe5tri￿ed Restrithed funds Notes. FIXED ASSETS Tangible assets 12 313 CURRENT ASSETS Debtors Cash at bank and in hand 13- 1.454 ,454 339.944 162470 243 949 178.928 162,470 341.398 243.949 CREDITORS Amounts falling due within one year 14 {71.821) (64.289) (136.110) (58,106) NET CURRENT ASSETS 107 107 205 185 843 TOTAL ASSETS LESS CURRENT LIABILITIES 107,107 98.181 205.288 186,156 iYET ASSETS 107.107 205 186,156 FUNDS Unrestricted funds R¢strict¢d funds 16 107.107 118,733 TOTAL FUNDS 205,288 186 156 Th¢ Charitable tompany is entitled to ¢x¢mption from #udit under S￿tIOn 477 of the Companies Act 2006 for the year ended 31 March 2023. Th¢ members have not required th¢ wrnpany to obtain an audit of its financial statements for the year ended 31 March 2023 in a¢wrdane¢ with Section 476 of the CompaniES Act 2006. The truslees acknowledge their responsibilities foT ensuring thai the charitable wmpany keeps accounting r¢¢ords that comply with Sections 386 and 387 of ¢h¢ Companies Act 2006 and preparing financial stsiements which give a true and fair view of the State of affairs of the ¢h¥ritable company a5 at the end of each financial year and of its Surplus or defL¢lt foT ¢ach financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies A¢t 2006 relating to financial siatements, so far'as applicable to the charitable company. (b) The financial sthtements were approved by l...(J.9.'..%o.K￿....... and were signed ori its Board of ThL8*es and authorised for issue on hal MrCPe . Truste¢ Mr C Mottram. T￿￿1¢¢ Th¢ notes forni p¥rt of these f￿anCial 5¢akments Poge 6 Lxiniinued...

ams itizen Ad ceBu Cash Flow Siatemen for the Year Ended 31 Mareh 2023 2023 2022 Notes Casb flows from operating 8¢tiviti¢s Cash generated from op¢raiions Net cash provided byl(u5¢d in) OFrating activities 93.740 Casb flows from Investing activiti¢s Lnt¢r¢s¢ rer¢iv¢d 49 Net Cosh provided by investing activities 49 Change In cash and cash equlvleTrts iii the reporting period Cash And cash equivalents At ¢h¢ beginning of th¢ r¢portine perlod 95.995 (2,072) 246.021 C¥4sh and cash equiv#kDts at th¢ end or the reporting period 243.949 The notes fom w of these financial ststements Pag¢ 7

outh Ham izens Advice Bureau th hFlowS RECONCILIATION OF NET INcOME1￿XPEND1TuRE) TO NET CASH FLOW FROM OPERATING ACTIVITIES 2023 2022 r4et incomel(expendlture) for the reporting peri￿1 (w5 per the St&t¢menl of FinaneiAI Activities) Adjustrnents for: Depre¢iation tharge5 Int¢r¢st received Incre￿ in debtors Increase in creditors 19.132 (11.739) 313 (2.255) (1,454) 764 (49) Ne¢ fa5b provided byl(used iD) (4JtratiOM5 2,121) ANALYSIS OF CASH AND CASH EQUIVALENTS 2023 2022 Cash in hand Notice deposits Oess than 3 months) 87 339,857 179 243.770 Total ¢gth and ush equivalents 339,944 AIY ALYSIS OF CHANGLS I]4 IYET FU]¥DS At 1.4.22 Cash flow At 31.3.23 Net e¥4sh Cash at bank and ID hand 243.949 95.995 339,944 Total 95.995 Th¢ notes fonn part of these rUw￿la1 ststements Page 8

uthH ms iiizens Advice Bure ar h 202.3. ACCOUNTING POLICIES BasAs of preparing the financial statements The financial statements of the ¢lwi¢abl¢ company, whi¢h is A publi¢ benefit entity under FRS 102, have been prepared in a￿ordance with ihe Chariti¢5 SORP IFRS 102)'Atsounting and Reportitig by Charities.. Sthtem¢nt of Recornmendel Pra¢ii¢e applicable to ¢lwities preparing their accounLS in accordance with the Financial Reporting Standard applicable in the UK artd Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Companie5 Act 2006. Th¢ financial statements have been pr¢pared under the historical cost convention. Incorne All income is recogrtised in the Statement of Financial Activities once the charity has entidement to the funds. it is probable that the income will be Teceived and the an￿Unt can be wKasured reliably. Expendlture Liabilitl¢s ar¢ ￿(Qg￿lS¢d as ¢xp¢nditur¢ a5 50on ￿ there 1$ a legal or constructive obligation committing the charity to that expenditurt. it is probable that a ts2nsfe"r of economic benefits will be required in %ttlernent and the amount of the obligation can be measured reliably. ExpendiDJre is accounted for on an ac¢Tuals basis and has been classified under headings that aggregate all cost rel￿ed to the cal¢gory. Wher¢ wsts W￿01 be directly attributed to particular headings they have been all¢xated to ￿(1¥[¢1¢5 on a b&%is consistent with the use of resources. Allocation and *pportionment of costs All ¢osts ar¢ allo¢at¢d b¢nve¢n the ¢xp¢ndits]r¢ categories of the SOFA on a basis designed to reflect the use of the resource. Costs relacing to a parti'cular activity are allocated directly. oih¢rs are apportioned on an appropriate basis. Tangible fixed assets Depreciation is provided ai the following annual rat¢5 in ordEr to write off each assei over its estimated u5¢ful life. Plant and machinery 33Y• on cost Taxation The charity 1$ exem￿ from corpordtion tsx 00 its ¢haritsbl¢ activitie$. Fund aeeounting Unre5tTiCted funds can be used in accordance with the charitsbk objectives at th¢ dis¢r¢tion of the tn￿lee5. Restri¢ted funds ¢an only be wed for parti¢ul¥r TeStrt¢ted pu￿0$¢$ within the objects of the charity. Restrictions arise when $pe¢ified by the donor or when funds are raised for particular restricted PUTpose5. Further explanation of the nature and purpose of eath fimd is in¢luded in the notes to th¢ financial siatements. Hire pur¢ha5e and IvASjDg ¢omrnitm¢nts Rentals paid under operating leases are charged to the stsiement otFinancial Activiue5 on a straight line bA5iS over the period of the lease. Peosion ¢05ts and other post-retiremtot benefits The charitable company op¢rdt¢5 a d¢fuJ¢d wntribution pension scheme. Contribulion5 payable to the charithble company's pensioll s¢hem¢ ar¢ Ghorged io the Stat¢m¢nl of Financial A¢¢ivities in th¢ period ¢0 which they relate. Page 9 ontinued...

mscliz Note5 t th Fin forthey tatements - continued h 2023 DONATIONS AND LEGACIES 2023 2022 Donations Gift aid Grants 15.047 10.S49 865 399 532 529.435 410.946 Grants recetved. included in the above. are as follows: 2023 2022 Grdnls 529 435 OTHER TRADING AcfiviTILS 2023 2022 Fundraising events INVEsfMENT INCOME 2023 2022 Deposit account interest 2,255 49 RAIs￿c FUNDS Raising donations and legacies 2023 2022 Support costs CHARITABLE AcrIvrriES cosrs Support costs (see note 7) Direct ' Costs Totals Charitsbl¢ a¢tivtti¢$- advice services 528 775 Page 10 ¢ontinued...

ns Advice B Noies to the Financial S for the Year Ended 31 Ma niinued SUPPORT COSTS Govenwice Costs Management Totsls Charitable activitbes- advice setvices 6.084 73.913 Support costs, included in the above. ¥r¢ as follows: 2023 Charitabl¢ activities - advice services 2022 Total attivities Wages Social security Pensions Rent Service Charges Insurance Postage and stationery Advertising Sundries Publicalions and subscriptions Offic¢ ¢xpens¢$ Repairs and renewals Disposal of files Depr¢ciation of tangible and heritage assets A¢countancy and legal fees 20,750 ,321 822 19,843 15213 1,350 483 289 290 .338 4,176 1,541 100 313 6,896 22,752 12,804 1.238 339 188 99 1.761 7,332 2,930 300 764 2,150 NET INCOMFJ(EXPENDITURE) Net incomel(expenditure) is 5tat¢d after Chargin￿[credItin￿). . 2023 2022 D¢pre¢iation- owned assets Other operating leases Independent examinalion 313 19,843 764 22.752 TRUSfEES' REMUNERATION AND BENEFrrs There were no trusl¢es' remun¢r￿Il)ft or other benefirs for the year ended 31 March 2023 nor for the year ended 31 March 2022. Trustees, expenses 2023 2022 Trusiees, expenses 109 P¥g¢ll ontinued...

Notes to the Financial S for the Year Ended 31 atem io. STAFF COSTS 2023 2022 Wages and salarie$ Social securiry costs Other pension costs 290,181 13,027 250,286 10,022 313.477 268,666 The average monthly nurnttr of employ￿5 during the yeaT w&$ as follows: 2023 2022 19 Charitable Activities No employees Teceived emoluments tn excess of £60.0￿. COMPARATIVES FOR THE STATEMEwf OF FINANCIAL A￿1vITIEs Unre5triCt¢d Restricted nds Totsl funds INCOME AND ENDOWMENTS FROM Donations and legaoies 97,712 313.234 410.946 Other trading activities Investment inwme 1.266 49 1,266 49 Total 313,234 412261 EXPENDITURE ON Raising funds 2,870 Ch¥ritable 8¢tiviti¢s Charitable a¢tivilies- advi¢¢ 5¢rvi¢es 96,868 324,153 421.021 109 Total 325.157 424 000 NET INCOMEI(EXPENDITURE) 184 (11.923) (11,739) RECONCILIATION OF FUNDS Total furtds brought forward 118.549 79.346 197,895 TOTAL FUNDS CARRIED FORWARD 118733 67.423 186 156 Pag¢ 12 conttnued..

vic Notes io the Financial Stsiemen for ihe ontinue 12. TAIYGIBLE FIXED ASSETS Plant and machinery COST At l April 2022 and 31 M4r¢h 2023 8,821 DEPRECIATION At l April 2022 Charge for year 8.508 313 At 31 March 2023 NET BOOK VALUE At 31 Marth 2023 At 31 March 2022 313 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 PrepayThents and accrued income 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Social security and other taxes Accrued expeD5¢5 2.554 133 556 8,098 136 110 58,106 Page 13 continued...

ifizen Advice Bureau the Fin f h Year Ende cial ents- IM h202 in 15. MOVEMENT IN FUNDS Transfers between funds movement in fimds At 31.3.23 At 1.4.22 Unrestricted fund$ General Unrestricted Covid Response Innovation (11.620) i 1.000 (I 1.000) 80,507 15,000 26,000 118.733 (11.626) 107.107 R¢stri¢ted funds Specialist Advice in Dartmouth 19llO Scottish Power Tomes Support Services The Mansion Energy Advice PToject Empower Hom¢s for Ukraine Independenr Age 15.800 30.290 3.833 3,500 9.000 5.000 (1.118) (2.588) (1.550) (2.367) 2.000 9,213 20.537 14,682 27,702 2.283 1,133 11,000 14.213 20,537 TOTAL FufiDS 186.156 19.132 205 288 Net movement in fijrtds, included in th¢ •bov¢ are as follows: tncoming resowce5 Resouros exp¢nded Movement in fvnd$ Unrestricted funds General Unrestrict¢d 104.771 (116,397) (11,626) Restricted funds South Hams District Council (Outreach) H¢althwatch Victim Support Big Energy Saving Network Specialist Advice in Dartmouth 19f20 Scottish Power MAPS Devon Car¢rs Totnes Support SeThices The Mansion Energy Advi¢¢ ProjKt Empower Covid Outbreak Management Fund Homes for Ukraine Ind¢pend¢nl Age CAB Service Suprx)rt & S¢¢ondmenL% Household Support 10,c 64,821 .497 6.563 14,768 (10.O(Kl) (64.821) (1,497) (6.563) (15,886) (2,588) (52,864) (1.794) (8,550) (9.367) (38.170) {121,085) (9,925) (11.306) (10,394) (10.510) (1,118) {2.588) 52,864 7.(M)O {1,350) (2.367) 2,000 9.213 40.170 130.298 9,925 31.843 17.025 10.510 20.537 6,631 412 378 TOTAL FUNDS 528 775 Page 14 continued...

dvic Notes to the Financial S for the Year Ended 31 Ma tinued 15. MOVEMENT IN FufiDS- continued Comparatives for movement in fumds Net movement in funds At 31.3.22 At 1.4.21 Unrestricted funds G¢n¢ral Unrestricted Covid Response Innovation 80,949 26,0(￿> 81,133 26,000 118,549 118.733 Restricted H¢alihwaich Specialist Advice in Dartmouth 19r20 Heal Well 4 Less Scottish Pow¢r Innovation Fund BESN 20r21 MAPS Totne5 Support Services The Mansion Energy Advice Project Empower 2.425 13.487 (2.425) 2,313 (4,000) (1.045) {15,181) (2.054) (3,031) (4,000) 3,500 15.800 31,335 15,181 2,054 3.031 7.833 30,290 3.833 3.500 9,000 TOTAL FUNDS 197 895 11739) 186 156 Page 15 continued...

South Hams Citizens Advi Bureau Notes io the Financial End tatem ntin 15. MOVEMENT IN FUI¥DS- contin￿ed Comparative net movement in fund5. included in the above ar¢ ￿ follows: ]Dcoming Resour￿5 exp¢nd¢d Movement in ftmd5 Uttrestrleted funds G¢n¢ral Unrestricted 99,027 (98,843) 184 Restrict￿ funds South Hams Distri¢¢ Council (Outreach) Healthwatch Vi¢tim Support Specialisi Advice in Dartmouth 19QO Heat Well 4 Less Scottish Power H¢lp ¢0 Claim Innoyaiion Fund BESN 20121 MAPS D¢von Carers Totnes Support Setvices The Mansion Energy AdYic¢ Pmject Empower HSF Fu¢1 Vouchers Covid Outbreak Management Fund Finance Secondmen HTC Secondment 10.0 66.082 1.497 16,490 17.735 (io.000} (68.507) (1,497) (14,177) (21,735) (1,045) (25,545) (15,181) (6.992) (35.039) (4,587) (4,000) (2,944) (14.760) (81,339) (2.060) (7.227) (6,033) 2.487 (2,425) 2.313 (4.000) (1.045) 25.545 (15,181) (2.054) (3.031) 4.938 32.008 4.587 (4,000) 3,500 9.000 S.(N)O 23,760 86,339 2,060 7.227 6.033 313.232 325 155 TOTAL FUNDS 412.259 423,998 11.739 16. RELATED PARTY DISCLOSURLS There were no rela¢ed party tran5acIioDS for th¢ yur ended 31 March 2023. 17. PURPOSE OF RESTRICTED FUNDS SHDC Outreaches - this project 15 bwd irt Iyybridge, Kingsbridge and Dartsnouth wtrLere weekly drop ins and advice appoiniments for ¢lieMs who prefer face to fac¢ services are offered. Healthwatch- in our partnership with Healthwatth Devon we provid¢ a voiee for consumers of health and social car¢ 5ervi¢es in Devon. Victim Support - fvnds received from th¢ Str*egic Victim SUp￿rt Parth¢rthip to provid¢ emotional and prnctical sUPPCrt services for victims of crirne. Specialist Advi¢e irt Dartmouth 2019r20 - providing supwl to thos¢ in need in the Dartmouth parish through the provision of advice that promotes ttlief from poverty. Scottish Pow¢r - providing energy advice io thos¢ facing or at risk of experiencing fuel poverty, supportirt8 ¢li¢nts with th¢ir energy and wat¢r bills. Page 16 continued..

th reau No es io the Financial tatements- for the Year Ended 31 March 2023 ontinued 17. PURPOSE OF RESTRfcTED FUNDS- eontinued BESN 20lll - Big Ertwgy Savings Network pn)ject supwtlljg clients in fijel poverty by advising on energy saving in the home. switching energy supplies and guidance on how to access schernes that help vulnerable household5 Stay warn) and lower energy bills. MAPS- National Citizen5 Advice funded trainee scheme to incre4s¢ ¢wity for debt and money advice. Devon Carers - funding provided by Devon Carers through Citizens Advice Devon to provide an income maximisalion service for D¢von'5 ¢aTer& Toffies SupEM)n ServRces- proj¢ci to support work in the Tothes are&. Th¢ Mansion- fimds from TottK5 Town Council to fimd outr¢a¢h Servic￿ in Totnes (Mansion House). Energy Advice Project - funding to provide one4ovone energy advice to clients in fuel poverty to &s$ist with th¢ir dom¢5ti¢ energy u5ag¢ and support with finding ¢nergy 5aving5 in th¢ IKTrm¢. Empower - a project fimded by the Energy Rethess Scheme to siipwt clients in fi￿1 poverty to fthd energy saving5 and efficiencies in their l)ome5. Covid Outbreak Management Fund - fimding provided through local government to fund LCA staff to help support clienis ¢0 reduce the spread of corollavirus and sUp￿)rt local public health. Home for Ukraine- fvnding received from South Ham5 Distrirt Coun¢il thTough the Homes for VI￿lne scherne to pmvide dedicated support ¢0 ijkrainian refugees in the South Hams area. Independent Age - fitnding received from Jndependent Age in partn￿Ship with Totnes Caring and Dattsnouth Caring to provide suppon and home visits to over 65$ in the South Hatns area. Household SupEK)rt - fijnds received from Department of Work and Pensions through local govemment to support clients most in need of help with significantly rising costs and 5pecifiully for the distribution of fuel vouchers for Devon clients on pr¢pI￿¢llt m¢leTS. CAB Setryice sUp￿)rt & Secondments - 5tsff are und¢rtskin8.SUPPOrt services under Contract to other local Citizens Advice otTices. Page 17

South Ham tizens A vice Burea tetnent f Financial Aciivities for th¢ Y¢ar En March 2023 . 2023 2022 INCOME AND ENDOWMENTS DontlODY and legeies Donations Giftaid Grants 15,047 10,549 865 399,532 529 435 544.482 410,946 Other trading activilies Fundraising events 1.170 1.266 Investment Income Deposit account inieresi 49 Total incorning r¢50urc¢s 547.907 412261 EXPENDITURE .Ch4ritable i¢tivitÉes Wages Social security Pensions T¢lephon¢ Postage and 5tation¢ry Publications and 5ub5¢ription$ Trav¢1 Trairting Softwar¢ Leases AdvertisingTrublicity Fundraising w5ts Recruiimert¢ Conference and workshop ¢xpens¢s Payments to Charity PaTffi#S Contract Staff Staff Welfare TrnnslatlOTh ¢05ts Ent¢rtainment 269,431 11,706 9.447 8.453 1.448 4.014 6253 2.346 8,048 2,410 866 243,390 10,022 8,358 9,086 1,016 5,284 2.187 2,370 3,477 1,224 563 75 275 144 128 121,599 2.823 4,251 1,378 117 75,089 726 1.196 454.862 364.338 Other Tru51ee5' exp¢n5¢S 109 Support costs M8nag¢m¢nt Wages Social security C￿le{l forward 20.750 1.321 22,071 6,896 6,896 This page does not fonn part of the slatutory r￿J￿rial s¢Jt¢ments Page 18

ns Advic Detailed Statement of Financial for the Year Ended 31 March 20 2023 2022 Management Brought forward Pension$ Reni Service charges Insurance P051ag¢ and s¢ation¢ry Advertising Sundries Publications and subscriptions Office expenses Repairs and renewals Disposal of file5 tkpn of ¢4uipm¢nt 22.071 822 19,843 15,213 1,350 483 289 290 lJ38 4,176 1,541 loo 313 6,896 22.752 12,804 1,238 339 188 99 1,761 7,332 2,930 300 764 67.829 57.403 Gov¢rDan¢e costs Accountancy and legal fees Total resources expended 424.000 Net ID¢Ont¢l(eipenditurt) 11,739) This pa8¢ do&$ not fonn part. of the statutory fmancial stalements Page"19 .