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2024-03-31-accounts

ape me a —— 2 = Annual Report 2023-24 ee Helping people find a way forward

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We are Citizens Advice South Hams

We can all face problems that seem complicated or intimidating. At Citizens Advice South Hams, we believe no-one should have to face these problems without good quality, independent advice.

As a member of the national Citizens Advice service, we offer advice on the phone, face-to-face and via email.

Our goal is to help people find a way forward, whoever they are and whatever the problem. We also use our clients’ experiences, stories and evidence to research and campaign for positive change, locally and nationally.

When we say we’re here for everyone, we mean it. People rely on us because we’re independent and totally impartial.

Most of our advice team are highly trained volunteers. We are supported by local councils, a variety of specialist partner organisations and the public. We serve a population of 89,000 people across the South Hams and handle thousands of enquiries each year.

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Contents

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5
A welcome from the
Chair
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9 Our specialist advice

18

Our value to society

22

Treasurer’s report

6 Chief Officer’s report

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10
Supporting our
community
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24 Accounts

28

Contact information

7 What we do

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12
Research and
campaigns
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29

Volunteering information

5

A welcome from the Chair

I am pleased to welcome you to the Citizens Advice South Hams 2023-24 Annual Report.

I am pleased to report that the team has yet again successfully delivered free, independent, confidential, and quality assured advice to anyone in the South Hams at a time when the cost-of-living crisis is still affecting a significant segment of our local community.

Over 6,000 clients have received advice from our team of staff and volunteers. They have dealt with over 19,000 issues that collectively record £1.8 million of financial gains. This is a remarkable achievement, and I would like to give my warmest thanks to Janie Moor and all her hard-working staff and volunteers, whose personal devotion and enthusiasm is amazing.

I am delighted that we have continued to recruit volunteers to our illustrious team throughout the year. Volunteers are at the heart of our organisation, and I know the huge commitment that our volunteers

give and so it has been great to improve further the support and amenities at our main Follaton House office. I am also pleased that we have recruited new trustees to our board and thus maintain the flow of fresh thinking and energy to lead and sustain the charity into the future.

We set immense importance on our outreach services in local towns, Totnes, Ivybridge, Dartmouth and Kingsbridge. We are hugely thankful for the grants we receive from town councils and local parishes to sustain these weekly services which allow local access from across the wider rural landscape.

Collaboration, cooperation, and partnership is very much at the centre of our strategic planning, and we will take forward these themes as we work with other organisations and charities across Devon.

Chris Peach

Chair of Trustees

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Chief Officer’s report

2023/24 has been one of our busiest years on record. The rising demand for advice has been ably met by our dedicated volunteers and paid staff team who work tirelessly to help people move forward with their lives.

As well as delivering quality-assured advice to people across the South Hams and beyond, we have worked in partnership with Plymouth University and other local Citizens Advice to carry out research into the Local Housing Allowance freeze. Our report, ‘ I sit there on my sofa and cry...’ details the human impact of the freeze of the Local Housing Allowance. We are proud we can use our unique position to gather data and stories on the issues affecting local residents and use these to effect change at a higher level.

The cost of living crisis has loomed large over this past year and we are proud to have been at the forefront of helping people to navigate their way through, whether that be at our Follaton office, one of outreaches or at a community event.

I am, as always, incredibly grateful to our volunteers for their dedication, hard work and commitment to the service. We continue to support and develop our volunteers in their time with us - whether that be in furthering their knowledge of key advice areas or creating paid roles and opportunities.

As the cost of living crisis is far from over, and the pressures on people’s finances continue, we are poised as an organisation to continue to help people with whatever life may throw at them.

An immense thank you to all of our funders, partners and supporters who enable us to provide this essential service to the South Hams community.

Janie Moor Chief Officer

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What we do

Free, confidential, independent and impartial advice

Our incredible team of volunteers give advice over the phone and face to face, helping people to find a way forward with their problems. Always empathetic, always sincere - they are the lifeblood of our service, and we couldn’t do what we do without them.

During 23/24 we helped over 6,000 people with over 19,000 advice issues. Our advice teams generated over £1.8 million in financial gains for the clients we help. The cost of living crisis continued to impact many people’s lives as incomes failed to keep pace with rising inflation and soaring bills. Unsurprisingly we saw the demand for our service increase and people’s cases become increasingly complex.

We are proud to be able to support the community at this difficult time with qualityassured, independent advice. We have also advocated for change of their behalf through out research and campaigns work, and increased our volunteer numbers so we can help more people in need.

Specialist advice

Alongside our core service we give expert advice in the areas of energy, debt, health and benefits.

Research and campaigns

We carry out research and campaign on the issues that affect South Hams residents

Supporting our community

We are present in our community so people know what help is available.

Volunteer development

We train our volunteers and support them in their development.

During 2023-24 we helped over 6,000 people with over 19,000 advice issues.

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Our specialist advice

Alongside our core advice, we offer specialist advice in the following areas:

Energy Advice – helping people to save money on their bills and use energy more efficiently.

Healthwatch – providing information and advice to people navigating the health and social care system in Devon

Debt Advice – helping people to manage and deal with their debts and providing financial capability support.

Benefits Advice – helping people to navigate the benefits system and maximise their income.

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Supporting our community

We are a local charity working for our local community

Once a week we have an outreach in each of the four markets towns across the South Hams to enable more people to access our services.

We also attend community events and work with community partners to offer our services to those most in need. Partnerships during 23/24 have included Dartmouth United Charities, the Trussell Trust Ivybridge food bank, Totnes Caring and Totnes Town Council.

We have developed a referrals system so that we can work effectively with other local organisations and charities to ensure clients get access all the support and help they need in a quick and effective manner.

During 23/24 we helped local people to access food bank vouchers, fuel vouchers for those struggling to heat their homes and charitable and government support such as the Household Support Fund. Our holistic approach to advice means we look at the whole situation of the client to figure out the best way forward for them, and try to get them to a position where they no longer need ongoing support.

Left - one of our Dartmouth outreaches at The Flavel open every Tuesday morning for Dartmouth residents to access our advice and support.

We are a voice for our clients on the issues that matter to them

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Research and campaigns

Demonstrating the human impact of the Local Housing Allowance

During 23/24 we partnered with Citizens Advice Cornwall, Citizens Advice Plymouth and the University of Plymouth to carry out research into the impact of the Local Housing Allowance (LHA) freeze. Our report, ‘I sit there on my sofa and cry...’ detailed the damaging effects of the government’s three year freeze on Local Housing Allowance rates for local private sector renters.

The report tells the stories of local people struggling to keep-up with soaring rents and eviction notices and contained our suggestions to help ease the crisis, including an increase in LHA, an emergency cap on rents and provision of more affordable homes.

On 22 November 2023 the Chancellor announced in the Autumn Statement that the government would raise LHA rates to the 30th percentile of local market rates in April 2024. The increase was expected to provide an average of £800 of support to 1.6 million households across the country.

Research and campaigns is an important part of our work at Citizens Advice South Hams and demonstrates how we can use our data to affect change at a higher level so that in turn more people can benefit.

We are building on our relationship with the University of Plymouth so we can continue to do important and impactful research and make a real difference to people’s lives in the South Hams.

Our report details the damaging effects of the government’s three year freeze on Local Housing Allowance rates

In November 2023, we wrote to the Rt Hon Mel Stride, Secretary of State for Work and Pensions lobbying for a removal of the freeze on LHA rates.

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Our report revealed a growing crisis for renters in Devon and Cornwall

Our full report, ‘I sit there on my sofa and cry...’ can be found on our website.

Many thanks to Dr Nigel Jackson, Associate Professor in the Plymouth Business School, Dr Mike Sheaff and Dr Carl Evans also from the University of Plymouth, and to our colleagues at Citizens Advice Cornwall and Citizens Advice Plymouth for helping with this important piece of research.

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Research and campaigns

The Red Index - the rise of negative budgets

Research from Citizens Advice in early 2024 showed the worrying trend of negative budgets - where people’s expenditure on basic bills like energy, housing and food exceeds their income. The National Red Index uses the unique data we get from the people we help at Citizens Advice to estimate how many people are trapped in a negative budget.

Our research showed that more than 80,000 people living in Devon, including Plymouth and Torbay are in negative budgets.

The analysis found energy costs and housing are the key costs swallowing up people’s income, pushing many into the red. This means more and more people in this situation are likely to fall further into a spiral of debt.

National Citizens Advice has come up with four policy recommendations to tackle negative budgets:

At Citizens Advice South Hams we cover two parliamentary constituencies.

The Red Index in our constituencies:

5,850

people in a negative budget in South Devon constituency (formerly Totnes)

4,190

people in a negative budget in South West Devon constituency.

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Our volunteers

Volunteers are at the heart of how Citizens Advice South Hams delivers its service to the local community. Volunteering generates value to volunteers themselves, to our service and to other key stakeholders, such as the NHS and the local economy, worth at least £516,282 in 2023.

VALUE OF

VOLUNTEERING TIME

SKILL DEVELOPMENT HEALTH AND AND EMPLOYABILITY WELLBEING

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£392,998 + £19,158 + £1,431 + £74,483 + £28,212 = £516,282
Volunteering Gaining employment Receiving a higher Increased life Improved
time more quickly wage due to being satisfaction mental health
more skilled
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Monetary value of the time volunteers spend in their local office

Additional productivity for Additional productivity for the economy as a result the economy as a result of volunteers getting paid of volunteers being more employment sooner skilled due to volunteering and attracting a higher wage rate

Value of improved wellbeing for volunteers as a result of their volunteering

Reduction or prevention in need for treatment for anxiety and depression. Use of NHS mental health services reduces

ns ce

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The problems people face

In 2023-24, the top five advice areas were:

Utilities & comms

5,693 issues

Benefits & tax credits

4,461 issues

Debt

1,671 issues

Housing

1,506 issues

Consumer goods & services

1,465 issues

We see large numbers of utilities and communications clients due to our specialist energy advice team.

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Our value to society

During 2023/24 Citizens Advice South Hams generated at least:

We help thousands of people every year.

Our holistic approach to helping clients means we ensure they receive all the help necessary and appropriate to their circumstances. This can range from energy and debt advice to food parcels, benefits checks and referrals to other agencies.

It’s impossible to put a financial value on everything we do - but where we can, we have used a Treasury-approved model to demonstrate our local financial impact. The model is statistically reliable and provides a credible, conservative financial value of work.

Some examples of our impact are listed here.

£954,801

savings to the Department for Work and Pensions (DWP) through helping people keep in work

£320,157

in savings to the NHS by reducing the use of mental health and GPs services, and keeping people in work.

£15,222

in savings to the Criminal Justice System by preventing evictions and homelessness.

‘So grateful and appreciative to have the guidance and support from the Totnes Citizens Advice staff. They have been heroes helping me work through bureaucracy. Thank you for everything you've done.’

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Ken’s story

Ken is a pensioner in his 60s living in a one-bedroom flat and has recently lost his part-time job. His rent is £475-a-month and he receives around £200 in Housing Benefit. His neighbour recently had her rent increased to £575 for an identical flat and he fears his rent will also rise.

“So all in all, my life’s gone from being a happy-go-lucky guy, starting a new life, saying “goodbye old world, this is me” to someone now that, not a day goes by where you don’t think, what’s happened to my life?

“That, in a nutshell, is where I’ve come, where I’ve gone, and how that’s dragged me right down now to. I don’t have enough coming in to pay what’s going out.

“Rising bills, food - is one that’s hit me even harder. I mean I’ve been lucky, I managed to get some Asda vouchers (from the Household Support Fund) which I’m using.

“My self-respect has gone out the window. You know, yes I’ve had ups and downs, the way I feel about myself and that, you know, I lost my son to cancer, so, I’ve gone up and down like that. You know but, I just sit there, and I sit on my sofa and cry. How have I got into this state?”

‘I cannot praise the service enough. At all times I have been supported and treated with empathy and respect. The advisors are friendly, kind and knowledgeable. I was helped enormously and I am, and continue to be, incredibly grateful to the organisation.’

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Treasurer’s report

The 2023/2024 fiscal year certified accounts, summarised in this report, show our income in the year was £589,647 (£547,907 in the previous year). Of this income £90,251 was paid directly to partner charities in Devon and Cornwall (£121,599 in the previous year. The direct income to the charity was £499,396 (versus £426,308 in the previous year). This increase in income represents the success of securing more restricted projects, particularly at a time when both local and central government are looking to our charity to provide extra resources to support local communities.

Our current income level is sustained by our continued focus on securing project income to support and extend our free, core services where local government grant funding only covers a smaller proportion of the costs. Our range and number of projects underpins the charity's sustainability, a position that has taken several years to build and a strong focus of our income strategy.

Our costs were £494,062 this year compared with £407,176 in the previous year 2022/23.

In the year our unrestricted reserves increased slightly by £1,724 and as at the year end are £82,235, which represents 2 months of net expenditure for the charity and demonstrates that this material increase in income in the year has been directed to client facing resources and not building up our unrestricted reserves. We also hold £11,600 designated funds to support investments in IT. We are investing to achieve the required Cyber Essentials certification, which will be a condition of many of our funders. A further £15,000 of designated funds are supporting the cost of living and remote working environment.

In the year, we also distributed over £70,000 of fuel vouchers and over £10,000 of items to help clients stay warm in their homes, though as client, not charity funds, these are not shown in our income or expenditure.

Both our cost efficiency and high service level model would not be possible without the commitment of our 50+ volunteers

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The 20+ projects outlined in the funding sources schedule, are aimed primarily for the benefit of the South Hams residents and enable us to support some of the costs of running our core advice services. Without these projects, that we compete to secure, we would not be able to sustain the level of free, core advice services provided to thousands of South Hams residents every year.

In addition to the grants and project funds, both our cost efficiency and high service level model would not be possible without the commitment of 50+ volunteers (excluding trustees); a hidden financial gain that we are immensely grateful for.

Looking ahead to 2024/25 and beyond, the funding environment remains both competitive and more difficult than last year. We continue to be conscious of any reduction in our core income and the need to continually secure more funded projects to both support our core operational costs and allow us to continue to enhance the essential service offering in the district. We are not immune to the cost of living crisis, which our clients, funders, staff and volunteers are also grappling

with. We have designated reserves to help support the inflationary pressures on the charity and do not see a material risk to the client service levels we achieve, which are increasing year on year.

We are confident that Citizens Advice South Hams, a locally registered independent charity, continues to deliver a highly efficient and effective service to those in need, which in turn represents good value for money for all the funding bodies who we remain extremely grateful to for their continued support.

Chris Mottram Treasurer

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Accounts - funding sources

Notes

  1. Full copies of the Certified Accounts and Trustees Report are available from the Manager at the Totnes office or the Companies House website.

  2. Accountants: WR Frost & Co., Riverside, Ashburton Road, Totnes, TQ9 5JU

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Accounts - expenditure

Notes

  1. Restricted funds of £91,181 were brought forward from 22/23 to cover project expenditure commitments for 23/24.

  2. Restricted funds carried forward for 24/25 are £101,785

  3. The total unrestricted funds carried forward are £82,235 (£80,507, in previous year), excluding designated funds of £15,000 COVID/cost of living support and recovery & £11,600 IT/ Innovation, which we did not need to use in the year.

26

Our volunteers and staff

A sincere thank you to all our volunteers and paid staff who contribute to making Citizens Advice South Hams so successful year upon year. Without you we would not be able to offer this essential service to the local community.

Christine G
Christopher L		 Jo C
Jo W		 Peter L
Richard L
Chryz C John M Richard P
Clare G
Dagny B
David S		 Juliet C
Katie P
Kimberley S		 Robert S
Rosemarie J
Rosie M
David S Lesley T Sacha Q
Denise D Loraine E Sally C
Douglas C Louise P Sharon H
Elaine H
Elly R		 Lucy G
Maggie K		 Simon D
Simon G
Emma R Malcolm S Simone C
Aaron H Frances A Manu A Steve M
Abigail H Gill S Marianne H Steven F
Allison Q Gill F Marie S Susan W
Ann H Graham C Mark P Susan G
Anne M Graham E May O Tamara E
Barbara B Heather M Mike K Tilly M
Bridget D Helen N Molly B Tracey D
Carmen L Helen W Oleh B Viv O
Carol A Hilary F Owen B Wailim W
Carol G Jane M Pam W Wendy M
Carole L Janet R Pat S Wim V
Caroline H Janice G Pat K Youlie G
Chris M Janie M Paul C
Chris P Jean C Pauline M
Chris W Jennie H Penny E

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Our partners

We couldn’t do what we do without the help and support of our partners. Thank you all.

We are hugely grateful for the donations from our town and parish councils which enable us to keep our outreach services open to help more people within the community.

Contact us

0808 278 7948 (free from mobiles and landlines) Monday - Friday 10am - 4pm

Email us using the form on our website southhamscab.org.uk

Come and see us

Follaton House, Plymouth Road, Totnes, TQ9 5EZ Monday - Friday 10am - 1pm, 2pm - 4pm

Ivybridge

The Watermark Erme Court Leonards Road Ivybridge PL21 0SZ

Every Monday 9:30am to 12:30pm

Dartmouth

The Flavel Flavel Place Dartmouth TQ6 9ND

Every Tuesday 9.30am to 12.30pm

Kingsbridge

Quay House Ilbert Road Kingsbridge TQ7 1DZ

Every Tuesday 9:30am to 12:30pm

Ivybridge

St John’s Church Bridgetown Totnes TQ9 5AD

Every Wednesday 9:30am to 12:30pm

Dartmouth

Health and

Wellbeing Centre Wessex Way Dartmouth TQ6 0JL

Every Tuesday 1pm to 4pm

Dartmouth

Yorkshire Building Society 3 South Embankment Dartmouth TQ6 9BH

Every Thursday by appointment only

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Volunteer with us

Volunteering with us is your chance to make an active difference to people’s lives in your community.

Volunteering with Citizens Advice South Hams offers you:

For more information and to apply visit our website – southhamscab.org.uk/getinvolved

Citizens Advice helps people find a way forward.

We provide free, confidential, impartial and independent advice to help people overcome their problems. We are a voice for our clients and consumers on the issues that matter to them.

We value diversity, champion equality, and challenge discrimination and harassment. We’re here for everyone.

southhamscab.org.uk

Citizens Advice South Hams August 2024

Citizens Advice South Hams is an operating name of South Hams Citizens Advice Bureau Ltd, company limited by guarantee (04349641) and registered charity (1091133). Registered address Follaton House, Plymouth Road, Totnes TQ9 5EZ

REGISTERED COMPANY NUMBER.. 04349641 (England and Wales) REGISTERED CHARITY NUMBER.. 1091133 Unaudited Financial Siatements for the Year Ended 31 March 2024 for South Hams Citizens Advlce Bureau 'ADEZJRAY* 0111112024 COMPANIES HOUSE A13

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South Hams Citizens Advice Bureau Contents of the Financial Statements for the Year Ended 31 March 2024 Page Report of the Trustees to Independent Examiner's Report Statement of Financial Activities Balance Sheel Cash Flow Statement Notes to the Cash Flow Statement io Notes to the Financial Statements li to 21 Oetailed Statement of Financial Activities 22 to 23

South Hams Citizens Advice Bureau Re ort of the Trustees for the Year Ended 31 March 2024 Re istered number.. 04349641 The trustees who are also directors of the charlty for the purposes of the Companies Act 2006, Present thelr report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} {effective l January 20191. OBJEcfivES AND AcfiviTIES Oblertlv¢s and alms The company is a charity and exists to provide information and advice to the general public.we have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our objectives. Slgnlfleant artlvlties The charity operates from a central base at Follaton House. Plymouth Road. Totnes, where it has 5 interview rooms and 6 incomin8 telephone advice Ilnes. together with a VOIP telephone network to enable flexible homeworking for our 60+ volunteers. The central office is open from 10am to Ipm and 2pm to 4pm Monday to Friday. Outreach services are available on a weekly basis in four market towns, those are Totnes, Dartmouth, Kin8sbrid8e & Ivybrid8e. Telephone advice 15 available through Citizens Advice partnerships with other local offices Monday-Friday 9.303rn - 4.00pm. The charity operates at 'Advice only, level with telephone services. All clients receive a gateway assessment and the charity also provides speci3list advice around. debt. benefits, health and energy eff iciency. Main enquiry areas are in debt, benefits, ener8V use, employment, housing, family issues, educatlon and healthcare. We continue to invest in the use of our VOIP telecoms and client software applicatlons technology to contlnue the flexible home working for all our staff and volunteers. Volunteers Much of the charity's work Is dellvered by volunteers which number around 70, includlng 27 irained Gateway Assessors, IS Generallst Advisors. 5 Speclalist Advisors, 2 soclal policy advisors and Is also supported by volunteers In IT, reception and soclal policy research. The trustees are also all volunteers. STRATEGIC REPORT Af hievement and performance Charitablè activities The charlty has been dellverln8 information and advlce to cllents across the South Hams slnce 2002. In recent years. and thls year also, the highest number of enquiries have been in welfare benefits and debt. In 2023124 the charity helped more than 6.658 clients lan increase of 3% over 20221231, with 18,368 issues lan increase of 26% over 20221231. The dramatic increase In the issues our client5 require support with reflects the complexity of the cases we deal with, where debt and other financial capacity difficulties have spiralled post Covid and then the Cost-of-livin8 crisis. The governmenl support through the Household Support fund, delivered through the Devon Citizens Advice offlces. has 8iven an element of relief thou8h the continuation of such schemes is now doubtful. For these South Hams clients, the charity recorded £2+ mllllon of financial gains for the year 2023124 fiscal year. We continue to see substantially more demand for our services year on year, as can be seen in the excalation of the number of client issues we handled this year. Internal and external factors The activities of the charity are Subject to the sustainability of contracts and successful fundin8 applications to develop the work of the charity and sUPPOrt its core service. The success of the new and renewal funding applications, beyond grants received from County, District and Town and Parish Councils make a significant contribution to the capacity of the operation to provide the volumes of client activity outlined.in the report. Our income in the year, net of payment5 to partner charities was £499,396 compared with £426,308 in 2022123.

South Hams Cit12ens Advice Bureau Re ort of the Trustees for the ear Ended 31 March 2024 Re istered number: 04349641 Financial review Prlncipal funding sourtes The County Council, District Council and the Town and Parish Councils of the district support the major part of the core service. All other funder5 are short term fixed period project contracts and represent Significant additional public benefit to our core services whilst also allowing some administration and overhead costs of the core work to be funded by these projects. We manage several Devon.wide projects i.e. Healthwatch and Empower, which together with other projects are critical to our flnancièl sustainability through diverslfication and number of funding streams. STRATEGIC REPORT Financial review Reserves policy The directors believe that it is necessary to maintain a level of reserves to manage uncertainty and ensure that the service tan continue to operate as planned on a day to day basis. The retained lunrestrictedl reserves are intended to provide a buffer against future cut.backs and a contSnEency to meet any unforeseen expenditure whlch may arSse. In order to mitlgate agalnst the risk of future funding cut5, it is the charity's policy to retain an amount equivalent to at least three months core costs li.e. those costs not expended on projects under the Restricted funds). The Unrestricted reserves as at the 31 March 2024 are £82,234 an increase of £1,728 over last year and represent lour months operating costs for the core service of the charity. We also hold £15.000 designated reserve5 to provide a buffer asain5t any future cost uncertainty as a result of si8nificant Inflationary pressures which both our funders and we are sufferin8 from. We also hold a desi8nated IT fund of £11,600 to assist the cost of the extended VOIP telephone network we now use and also support our plan to achieve Cyber Essential Plu5 accreditation, a necessary requirement we see becoming mandatory in the coming years for specific funder contracts. The reserves policy and designated funds are reviewed annually by the Board together with assessment of the charity as a "8oin8 concern" in respect of future years, Future plans The charity plans continuing the activities of advising the general public of their ri8hts and responsibilities and all services available to them, in order that they may resolve their issues effectively. The charity's strategic plan is to ensure thai as manv people as possible are able to acce5S the 5ervlce, this will include developlng access In the outreaches and developin8 partnershlp workin8 acro55 digltal platforms across the district. Our major focus contlnues lo be the recruitment and training of volunteers who represent the core staffing of our advlce service and without volunteer5 we could not operate at the level of effectivene55 we achleve presently. We have In the year achieved growth in the levels of volunteers which adds greatly to the number of cllents we can help, especially when demand for services exceeds our resources. STRUCTURE, GOVERNANCE AND MANAGEMENT Governin8 document The charity is controlled by its 8overnlng document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companles Act 2006. Recruitment and appointment of new trustees Trustees are recruited in line with the terms and conditions of the Memorandum and Articles of Associatlon of the charity. A term of office is three years and trustees may be elected at the annual meetin8, nomlnated by members or co-opted by the trustee board. Organlsatlonal strutture Responsibility for the day-to-day manaeement of the service is delegated to the Chief Executive Officer. The trustee board sets the strate8ic direction. is involved with the ongoing planning, makes financial decisions and helps to set the framework for the application of all other policies.

Sout Hams Citizens Advice 8ure3U Re ort of the Trustees forthe Year Ended 31 March 2024 Re istered number: 04349641 Indurtlon and tralnlng of new trustees All new trustees are given induction materials from Citlzens Advice. are InvSted into the office to discuss and view the wark of the charity and are 8iven details of how to access the governance materials from the Cit12ens Advice intranet and the Charities Commission. Wider network The board can include representatives of the local government funders. As such each is entitled to sit on the board as a representative mernber. This comprise5 Of the Oi5trict Councll. the County Council and each of the Town Councils. Related parties No trustee, funder, member, officer or employee has undue conlrol over, or significant Interest in. the charlty, Any related party transactions, which require disclosure. are logged internally and reported appropriaiely as required under both Companies Act law and Charity law. The trustees. expenses for the current year reported upon are disclosed In the Notes to the Financial Statements.

South Hams Citizens Advice 8ureau Re ort of th Tr ste for the Year Ended 31 March 2024 Re i5tered number: 04349641 REFERENCE AND ADMINISTRATIVE DETAILS Réglstered Company number 04349641 (England and Walesl ReÉlstered Charlty number 1091133 Re8lstered office Cit12ens Advice South Hams Follaton House Plymouth Road Totnes Devon TQ95NE Trustees Mr C Mottram Treasurer Dr K Porke55 Mr D J Sprent Ms P A Elghadv Iresl8ned 25.06.20241 Mf C Peach Chair Ms C Laithwaite Iresigned 02.09.20231 Ms D Deane (resigned 19.03.20241 Mr S Finnemore (resigned 02.08.20231 Mrs T Earlev lappointed 06.12.20231 Mr D Colliver lappolnted 06. 12.2023 and reslgned 01.09.20241 Mrs L Pilkin8ton (appointed 06.12.20231 Company Secretary Mrs J Moor Iresl8ned 02.08,20231 Mrs H Mclntyre (appointed 02.08.20231 Independent Examlner R J Lewis ACA WRFrost&Co Riversdale A5hburton Road TOTNES Devon TQ9 5JU Report of the trustees, incorporating a strateglc report, approved by order of the board of trustees, a5 the company directors. on .A£': i o,,.&?.L￿... and signed on the board's behalf by: Mr C Peach- Trustee

Inde endent Examiner's Re ort to the Trustees of South Hams Citizens Advice Bureau Re istered number- 0434964 Independent examlner's report to the trustees of South Hams Citizens Advice Bureau I'the Company.) I report to the charity trustees on my examination of the accounts of the Company for ihe year ended 31 March 2024. Responslbllltles and basls of report As the charity's trustees of the Company land also its director5 for the purposes of company lawl you are responsible for the preparation of the accounts In accordance with the requirements of the Companies Act 20061'the 2006 Act'l. Havin8 satisfied myself that the accounts of the Company are not requlred to be audited under Part 16 of the 2¢X16 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Art 20111'the 2011 Act,). In carrying out my examination I have followed the Directions 8iven by the Charity Commission under Section 145{51 Ibl of the 2011 Act. Independent examiner's statement Slnce your charity's gr055 income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales. whlch is one of the Ilsted bodies. I have completed my examination. I confirm that no matters have come to my attentlon in connection with the examination 8iving me cause to believe.. accounting records were not kept in respect of the Company as required by Sertion 386 of ihe 2006 Act,. or the accounts do not accord wlth those records,. or the accounts do not comply with the accounting requirements of Sectlon 396 01 the 2006 Act other than any requirement that the account5 give a true and fair view which is noi a mètter considered as part of an independent examination,. or the accounts have not been prepared in accordance with the methods and principles of the statement of Recommended Practice for accounting and reportlng by charltles (applicable to charitle5 preparin8 their accounls in 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 connection with the examination to which attention should be drawn in thls report in order to enable a proper understanding of the accounts to be reached. ewis ACA The Institute of Chartered Accounrants in England and Wales WRFrost&Co Riversdale Ashburton Road TOTNES Devon TQ9 5JU Date..

South Hams Citizens Advice 8ureau Statement of Financial Activities Incor oratin an Income and Ex enditure Account for the Year Ended 31 March 2024 2024 Total funds 2023 Total funds Unrestricted Restricted funds funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 126,931 449,777 576,708 544,482 Other trading activities Investment income 3,449 9,490 3.449 9,490 1.170 2,255 Total 139,870 449,777 589,647 547,907 EXPENDITURE ON Raisin£ funds Charltable a¢tlvltles Charltable activltles - advlce services 138,143 446,170 584,313 528,775 Other Total 138,143 446.170 584,313 528,775 NEf INCOMEI(EXPENDITUREI 1,727 3,607 5,334 19,132 RECONCILIATION OF FUNDS Total funds brought forward 107,107 98,181 205,288 186.156 TOTAL FUNDS CARRIED FORWARO 108,834 101 788 210 622 205,288

South Hams Citizens Advice Bureau Balance Sheet l March 2024 Re istered number.. 04349641 2024 Total funds 2023 Total funds Unrestricted Restritted funds funds Notes SIXED ASSETS Tangible assets 12 CURRENT ASSETS Debtors Cash at bank and in hand 13 506 158,205 506 282,104 1,454 339,944 123,899 158,711 123,899 282.610 341,398 CREDITORS Amounts fallin8 due withln one year 14 49,877 22.111 71,988 136,110 NET CURRENT ASSErs 108,834 101.788 210.622 205,288 TOTAL ASSETS LÉSS CURRÉNT LIABILITIES 108,834 101,788 210,622 205,288 NET ASSETS 108,834 101788 210 622 205 288 FUNDS Unrestricted funds Restricted funds 16 108,834 101,788 107,107 98,181 TOTAL FUNOS 210,622 205 288 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for lal ensuring that the charitable company keeps accounting records that comply wlth Sections 386 and 387 of the Companies Act 2006 and preparlng financial statements which give a true and fair view of the state of affair5 of the charitable company a5 at the end of each financial year and of its surplus or deficit for each flnancial year in accordance with the requirements of Sections 394 and 395 and which otherwlse comply with the requirements of the Companles Act 2006 relating to financial statements, so far as applicable to the charitable company. The financial statements were approved by the Board of Trustees and were signed on its behalf bv: sed for issue on Mr C Peach - Trustee Mottrary- Trus ee

South Hams Citizens Advice Bureau Cash Flow Statement for the Year Ended 31 March 2024 2024 2023 Notes Cash flows from operating activities Cash generated from operations 167,330) 93,741 Net cash provided by/lused inl operating activities 167,3301 93,741 Cash flows from inve5tlng artlvltles Interest received 9,490 2.255 Net cash provided by Investing activities 9.490 2.255 Change In cash and Cash equlvalents In the reportlng perlod 157,840} 95.996 Cash and cash equlvalents al the beglnnlng ol the reportlng period 339,944 243,948 Cash and ush equlvalents at the end ol the ieportln8 perlod 282,104 339.944

Sou h Hams.Citizens Advice Bureau Notes to the Cash Flow Statement for l March 2024 RECONCILIATION OF NET INCOMEIIEXPENDITUREI TO NET CASH FLOW FROM OPERATING AcfiviTIES 2024 2023 Net incomel{expendlturel for the reportlng perlod las per the Statement of Flnancial Activities) Adjustments for: Depreciation charges Interest received Decrease/llncreasel in debtors IDecreasel/lncrease in creditors 5.334 19.132 313 12.2551 11.4S41 78,005 19.490} 948 164,1221 Net cash provlded byl(used In) operations 67.330 93,741 ANALYSIS OF CASH AND CASH EQUIVALENTS 2024 2023 Cash In hand Notlce deposits Iless than 3 months) 403 281,701 87 339.857 Total cash and cash equivèlents 282 104 339.944 ANALYSIS OF CHANGES IN NEf FUNDS At 1.4.23 Cash flow At 31.3.24 Net cash Cash at bank and In hand 339.944 57,8401 282,104 Total 339.944 157.840) 282,104 io

South Hams Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2024 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 accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191,, Financial Reporting Standard 102 'The Financial Reportin8 Standard applicable in the UK and Republic of Ireland. and the Companies Act 2006. The financial statements have been prepared under the hlstorlcal cost convention. Incorne All income Is recognised in the Statement of Financial Activities once the charlty has entitlement to the fund5, It Is probable that the income will be received and the amount can be measured reliably. Expendlture Liabilities are reco8nised as expenditure as 500n as there Is a legal or constructive obli8atlon commlttin8 the charitv to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expendlture is accounted for on an accruals basis and has been classified under headln8s that aggregate all cost related to the category. Where costs cannot be directly attributed to partlcular headin8s they have been èllocated to activities on a basis conslstent with the use of resources. Allocatlon and apportlonment of costs AII costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relatin8 to a particular activlty are allocated directly, others are apportloned on an appropriate basis. Tan8Sble flxed assets Depreclatlon is provlded at the followin8 annual rates In order to write off each asset over its estlmated useful Ilfe. Plant and machinery 33% on cost Taxation The charity is exefflpt from corporation tax on its charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purpose5 Wlthin the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Hire purthase and leasing commttments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basi5 over the period of the lease. Penslon costs and other post-retlrement benefits The charitable company operates a defined contribution pension Scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activlties in the period to whlch they relate. li

uth Ham5 Citizens Advice Bureau Notes to the Financial Statements - continued for the Year Ended 31 March 2024 DONATIONS AND LEGACIES 2024 2023 Donations Gift aid Grants 7.019 15.047 569,689 529.435 576.708 544.482 Grants received, included in the above. are as follows: 2024 2023 Grants 569 689 529,43S OTHER TRADING AcfiviTIES 2024 2023 Fundraising events 3.449 INVESTMENT INCOME 2024 2023 Deposit account interest RAISING FUNDS Ralsln8 donatSons and legacies 2024 2023 Support costs CHARITABLE ACTIVITIES COSTS Support costs (see note 71 Direct Costs Totals Charitable activitie5 - advice services 508,575 75,738 584,313 12

South Homs Citizens Advice 8ureau Notes to the Financi31 Statements- continued for the Year Ended 31 March 2024 SUPPORT COSTS Governance costs Managemenl Totals Charitable activities advice services 75.662 Support cosls. included in the above, are as follows.. 2024 Charitable activities advice servlces 2023 Total activltles Wages Social securitv Pensions Rent Service char8es Insurance Postage and stationery Advertlsing Sundries Publications and Subscriptions Office expense5 Repairs and renewals Disposal of files Depreciatlon of tangible and herita8e assets Accountancy ènd legal fees 26,166 1,997 1,017 25,056 S,121 1,902 20,750 1,321 822 19,843 15,213 1,350 483 289 290 1,338 4,176 1,541 loo 313 6.084 183 1,752 3,218 2,206 7,044 75,662 73.913 NET INCOMEIIEXPENDITURE) Net incomellexpenditurel is stated after chargin81lcreditingl.. 2024 2023 Depreciatlon - owned assets Other operating leases Independent examination 313 19.843 2.290 25,056 2.403 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Truslees, expenses 2024 2023 Trustees. expense5 76 13

South Hams Cit12ens Advice Bureau Notes to the Financial Statements - continued forthe Year Ended 31 March 2024 io STAFF COSTS 2024 2023 Wa8es and salaries Social security costs Other pension costs 357,117 17,765 12,093 290,181 13.027 10.269 386,975 313,477 The average monthly number of employees durin8 the year was a5 follows.. 2024 2023 Charitable Activities 21 21 No employees received emoluments in exce55 of £60,000. 14

South Hams Cit12ens.Advice Bureau Notes to the Financial Statements - continued for the Year Ended 31 March 2024 li COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES Unrestricted Restricted funds funds Total funds INCOME AND ENDOWMENTS'FROM Donations and legacies 101,346 443,136 544,482 Other trading activities Investment income 1.170 2,255 1.170 2,255 Total 104,771 443,136 547,907 EXPENDITURE ON Raisin8 funds Charltable artlvlties Charitable activities . advlce servlces 116,397 412,378 528,775 Other Total 116,397 412,378 528,77S NEf INCOMEIIEXPENDITURE) 111,626) 30,758 19,132 RECONCILIATION OF FUNDS Total funds brought forward 118,733 67,423 186,156 TOTAL FUNDS CARRIED FORWARD 107,107 98.181 205 288 15

Sou h Hams Cit12ens Advice Bureau Notes to the Financial Statements- continued for the Year Ended 31 March 2024 12 TANGIBLE FIXED ASSETS Plant and machinery COST At l Aprll 2023 and 31 March 2024 8,821 DEPRECIATION At l April 2023 Charge for year 8,821 At 31 March 2024 8.821 NET BOOK VALUE At 31 March 2024 At 31 March 2023 13 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Prepayments and accrued income 506 14 CREDITOR5: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Social securlty and other taxes Accrued expense5 945 71,043 2.554 133,556 71,988 136,110 16

South Hams Citizens Advice Bureau Notes to the Financial Statements - continued for the Year Ended 31 March 2024 15 MOVEMENT IN FUNDS Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds General Unrestricted Covid Response Innovation 80.507 15.000 11,600 1,727 82,234 15,000 11,600 107,107 1,727 108,834 Restrlrted funds Specialist Advice in Dartmouth Scottish Power Totnes Support Services The Manslon Energy Advice Project Empower. Homes for Ukraine Independent A8e Thrive Trussel Trust TQ6 Yorkshire Building Society National CA- Pot 2 Household Support Fund ECP Caseworker 14,682 27,652 2,333 1,133 ii,ooi 14,212 20,537 6,631 3.969 14051 12,3331 11,1331 11481 114,2121 120,5371. 16,6311 2,000 1,963 3.147 4,478 13,522 8,940 10,987 18.651 27,247 10.853 2.000 1,963 3.147 4.478 13,522 8,940 10,987 98,181 3,607 101,788 TOTAL FUNDS 205 288 210 622 17

South Hams Citizens Advice Bureau Notes to the Financial Statements- continued for the Year Ended 31 March 2024 15 MOVEMENT IN FUNDS- contlnued Net movement in funds, included In the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General Unrestricted 139.870 1138.1431 1,727 Restrlcted fvnds South Hams District Council Ioutreachl Healthwatch Specialist Advice in Dartmouth Scottish Power MAP5 Totnes Support Services The Mansion Energy Advice Project Empower Homes for Ukralne Independent Age CAB Service Support & Secondments Household Support Thrive ECP Caseworker CMAP Trussell Trust TQ6 Yorkshire Building Society National CA - Pot 2 Energy Outreach Project 10.000 62,648 18,651 iio.000) 162,648) 114,682} 14051 157,4881 12,3331 17,1021 161.1731 162,2381 120,5371 122,1311 112.0731 147,1681 14,8001 15561 115,2901 19,8151 13.7181 14,9721 116,1031 110.9381 3,969 14051 57,488 12,333) 11,1331 11481 114,2121 120,5371 16,6311 5,969 61,025 48,026 15,500 12,073 56,108 6.800 11.543 15,290 11,778 6,865 9,450 29,625 10,938 8,940 2,000 10,987 1.963 3.147 4.478 13,522 449,777 1446.1701 3,607 TOTAL FUNDS S89,647 584,313 5,334 18

South Hams Citilens Advice Bureau Notes to the Financial Statements- continued for the Year Ended 31 March 2024 15 MOVEMENT IN FUNDS- continued Comparatlves for movement In funds Net in funds Transfer funds At 1.4.22 31.3.23 Unrestrscted fund5 General Unrestricted Covid Response Innovation 81.133 26.000 11.600 111,626) 11,000 Iii,0001 80,507 15.000 11,600 118.733 111,6261 107,107 Restrlrted funds Healthwatch Specialist Advlce In Dartmouth Scottish Power Totnes Support SeNices The Mansion Energy Advice Project Empower Homes for Ukraine Independent Age IS.800 30,290 3,833 3.500 9.000 s.000 11,1181 12,5881 11,5501 12,3671 2,001 9,212 20,537 6.631 14,682 27.702 2,283 1,133 ii,ooi 14.212 20,537 6.631 67.423 30.758 98,181 TOTAL FUNDS 186,IS6 19.132 205,288 19

Sou h Hams Cit12ens Advice Bureau Notes to the Financial Statements . continued South Hams Citizens Advice Bureau 15 MOVEMENT IN FUNDS- contlnued Comparative net movement in funds, included in the above are as follows- Incoming resources Resources expended Movement in funds Unrestricted funds General Unrestricted 104.771 1116,3971 111.6261 Restrlcted funds South Hams District Council (Outreach) Healthwatch Victim Support Specialist Advice in Dartmouth Heat Well 4 Less Scottish Power The Mansion Ener8y Advice Project Empower Blg Ener8y Savln85 Nelwork Devon Carers Help lo Claim Innovation Fund MAPS Totne5 Support Services Covid Outbreak Mana8ement Fund Homes for Ukraine Independent Age CAB Service Support & Secondments Household Support 10,000 64,821 1,497 14,768 {io.0001 {64.8211 (1.4971 115,8861 {1,1181 12,5881 19.3671 138.1691 1121,0861 16,5631 11,7941 12,5881 12,3671 2,001 9,212 40,170 130,298 6,563 1.794 52,864 7.000 9,925 31,843 17,025 10,510 37,058 152.8641. 18,5501 19,9251 111,3061 110,3941 110,5101 137,0581 11,550) 20,537 6,631 443.136 1412,3781 30,758 TOTAL FUNDS 547,907 528,7751 19.132 16 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2024. 20

South Hams Citizens Advice Bureau Notes to the Financial Statements - continued for the Year Ended 31 March 2024 17 PURPOSE OF RESTRicfED FUNDS Scottish Power - providing energy advice to those facing or at risk of experiencing fuel poverty. supporting clients with their energy and water bills. Totnes Support Services - project to support work In the Totnes area. The Mansion - funds from Totnes Town Council to fund outreach services in Totnes (Mansion House). EnerEV Advice Project - fundin8 to provide one.to-one energy advice to clients in fuel poverty to assist with their domestic ener8V Usage and support with finding energy savin85 in the home. Empower- a project funded by the Energy Redress Scheme to support clients in fuel poverty to find energy savin8S and efficiencies in their homes. Home for Ukraine - fundin8 Teceived from Souih Ham5 District Councll through the Homes for Ukralne scheme to provide dedicated support to Ukralnian refugees in the South Hams area. Independent A8e - funding received from Independent Age in partnership with Totnes Caring and Dartmouth Caring to provide support and home visits to over 655 in the South Hams area. Household Support- funds received from Department of Work and Penslons through local 8overnment to support clients most in need of help with significantly risin8 Costs and specifically for the distribution of fuel vouchers for Devon clients on prepayment meters. CA8 Servlce Support & Secondments - staff are undertakln8 SUPPOrt servlces under contract to other local Cltliens Advice offices. Thrive - supporting investment in volunteers. Trussell Trust - a project wlth Trussell Trust to fund an advisor In Ivybrldle Foodbank, TQ6 - a project with local Dartmouth charity TQ6. to increase advlce support to clients in Dartmouth. Yorkshire Building Society- è project funded by partnership wilh National CA and Yorkshire Building Society to offer advice in YBS branches, National CA Pot 2 - funding from National CA to increase Core capacity on Adviceline. ECP Caseworker- funding from National CA to fund indepth energy casework for complex clients. 21

u h Hams Citizens Advice Bureau Detailed Statement of Financial Activities for the Year Ended 31 March 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Grants 7,019 15,047 569.689 529,435 576.708 544,482 Other trading actlvltles Fundraisin8 events 3.449 1,170 Investment Income Deposlt account interest 9,490 2,255 Total incomln8 resources 589,647 547,907 EXPENDITURE Charltable actlvltles Wages Social securitv Pensions Telephone Postage and stationery Publications and subscriptlons Travel Trainin8 Software Leases Advertlsln8/Publicity Fundraisin8 COSt5 Recruitment Conference and workshop expenses Payments to Charity Partners Contract Staff Staff Welfare Translatlon costs Entertainment 330,951 15,768 11,076 3,303 2,330 1,703 8,610 1.490 17,718 4.877 269.431 11.706 9,447 8,453 1,448 4,014 6,253 2,346 8.048 2.410 866 144 128 121.599 2,823 4,251 1.378 117 531 90,251 14,776 4.936 121 134 508.575 454,862 22

South Hams Citizens Advice Bureau Oetailed Statement of Financial Activities for the Year Ended 31 March 2024 Other Trustees, expenses 76 Support costs Management Wages Social security Pensions Rent Service charges Insurance Posta8e and stationery Advertisin8 Sundries Publications and subscriptions Office expenses Repairs and renewals Disposal of files Oepn of equipment 26.166 1.997 1,017 25.056 5,121 1.902 20,750 1,321 822 19,843 15.213 1,350 483 289 290 1,338 4,176 1,541 loo 313 67,829 183 1,752 3,218 2,206 68,618 Governance co$t$ Accountancy and legal fees 7,044 6,084 Total resources expended S84,313 528.775 Net Income/{eMpendlturel 5,334 19,132 23

Inde endent Examiner's Re ort to the Trustee5 of outh Hams Citizens Advice Bureau Re istered number: 04349641 Independent examiner's report to the trusiees of South Hams Citizens Advlce Bureau Ilhe Company'l I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. Responsibilities and basis of report As the charity's trustees of the Company land 3150 It5 directors for the purposes of company law} you are responsible for the preparation of the account5 in accordance with the requirements of the Companies Act 20061'the 2(K)6 Act'l. Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Att 2011 {'the 2011 Art'l. In carrying out my examination I have followed the Directions given by the Charity Commission under Section 14SISI Ibl of the 2011 Act. Independent examiner's statement Slnce your charity's 8ross income exceeded £250,000 your examiner must be a memberof a listed body. I can confirm that l am qualified to undertake the examination because l am a fflember of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodie5. I have completed my examination. I confirm that no matter5 have come to my attention in connection with the examination 8iving me cause to believe.. accounting records were not kept in respect of the Company as required by Settion 386 of the 2006 Art- or the accounts do not aCCOTd with those records,. or the accounts do not comply with the accounting requirements of Section 396 of the 21)06 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination: or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charitie5 preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ewis ACA The Institute of Chartered Accountant5 in England and Wales WRFrost&Co Rivefsdale Ashburton Road TOTNES Devon TQ9 5JU Date: ...