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**
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## **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:
- 1.Legislate to uprate working-age benefits using inflation data from the Household Costs Indices, so they better reflect the true cost of living for low-income households.
- 2.Keep increasing the national minimum wage so more people in work can be lifted out of a negative budget.
- 3.Improve energy bill support by expanding eligibility for the Warm Home Discount and increasing support for those with the greatest energy needs.
- 4.Ensure affordable access to essential markets through social tariffs for water, broadband and motor insurance.
- 5.Reform the Local Housing Allowance so it better supports people with high private rent costs.
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.
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## **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:
- A chance to learn new skills – free training is provided
- A way to meet new people
- Enhanced employability skills
- The ability to help others and give back to your community
- Free travel expenses – we will reimburse 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
#24
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: ...