REGISTERED COMPANY NUMBER: 043496411En8land and Wales) REGISTERED CHARITY NUMBER: 1091133 Re ort of the Trustees naudlted Ftnancial St tements for the Year Ended 31 Mafch 202 for South Hams Citizen5 Advice Bureau AEG(a4ZV 2911112025 COMPANIES HOUSE A06
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South Hams Citizens Advice Bureau Contents of the Financial Statements for the Year Ended 31 March 2025 Page Report of the Trustees to Independent Examlner's Report Statement of Flnancial Activities Balance Sheet Cash Flow Statement Notes to the Cash Flow Statement io Notes to the Financial Statements li to 21 Detailed Statement of Financial Activities 22 to 23
h Hams Citi ensA Re ort of the Trustees fortheye r Ended 31 March 2025 vice Bureau Re istered number.. 04349641 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the chaf Itable company's Memorandum and Articles of Association, the Companies Act 2006, the Charities Act 2011 and the Statement of Recommended Practice: Accountin8 and Reporting by Charitie5, applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFR5102) (effective l January 20191. South Hams Citizens Advice Bureau is the name formally registered at Companies House, operationally referred to as Citizens Advice South Hams. OBJECTIVES AND AcfiviTIES Oblectl¥es and aims The company is a charity and exists to promote any charitable purpose for the public benefit by the advancement of education, the protection and preservation of health and the relief of poverty, slckness and distress In partlcular, but wlthout Ilmitatlon, for the benefit of the community in the South Hams area of Devon and surroundin8 areas. SIBnlflcant a¢tivltles The charity operates from a central base at Follaton House, Plymouth Road. Totnes, where it has S interview looms and 6 Incomlng telephone advice lines, 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 bas15 in four market towns, those are Totnes, Dartmouth, Kln8sbrldge & Ivybrid8e. Telephone advice is available through Citizens Advice partnerships with other local offices Monday-Friday 9.30am 4.00pm. The charity operates at 'Advice only, level with telephone services. All clients receive a gateway assessment and the charity also provides specialist advice around, debt, benefits, health and energy efficiency. Main enquiry areas are in debt, benefits, energy Use, employment, housin8, family issues. education and healthcare. We continue to invest in the use of our VOIP telecoms and client software applications technology to continue the flexible home working for all our staff and volunteers. Much of the charity's work is delivered by volunteers which number around 60. including 27 trained Gateway Assessors, 15 Generalist Advisors, 10 Specialist Advisors, 2 social policy advisors and is also supported by volunteers in IT, reception and soclal policy research. The trustees are also all volunteers. STRATEGIC REPORT Aehlevemenl and performance Charitable aclivities The charity has been delivering Information and advice to clients across the South Hams since 2002. In retent years, and this year also. the highest number of enquiries have been in welfare benefits, debt. consumer issues, housing and energy advice. 2024125 was our busiest of recent years, where we helped over 6.830 clients with 22,625 issues. The number of issues presented by clients reflect5 the complexity of the cases we support with. which in turn reflects the complexity of their lives and of the support systems (statutory and non statutory) they seek to navigate. As client cases become more complex and interrelated, it is increasingly relevant that we take a holistic approach to helpin8 people move forward and resolve the issues they face. For these South Hams clients, the charity recorded £2.7 million of financial 8ains for the year 2024125 fiscal year. Internal and external factors The activities of the charity are subject to the sustainability of contracts and successful funding 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 Counclls make a significant contrlbution to the capacity of the operation to provide the volumes of client activity outlined in the report. Our income in the year, net of payments to partner charities was £528.668 compared with £499.396 in 2023124.
South Hams Citizens Advice Bureau Re ort of the Trustees for the Year Ended 31 M Re istered number: 04349641 025 Financial review Principal funding sources The County Council. District Council and the Town and Parish Councils of the district support the major part of the core service. All other funders are short term fixed period project contracts and represent significant additional public benefit to our core services whilst also allowin8 some administration and overhead costs of the core work to be funded by these projects. We manage several Devon-wlde projects {Healthwatch, fuel vouchers) which together with other projects are critical to our f inancial sustainability through diversification and number of funding streams. STRATEGIC REPORT Flnancial review Reserves pollcy The directors believe that it 15 necessary to maintain a level of reserves to rnana8e uncertainty and ensure that the service can 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 contingency to meet any unforeseen expenditure which may arise. In order to mitigate against the risk of future funding cuts and to meet our reserve commitments under our National Citizens Advice membership, the trustees have reviewed and adjusted the charity's reserve policy to retain an amount equivalent to at least three months total organisational costs. The Unrestrlcted reserves as at the 31 March 2025 now stand at £130, 170, including £1 1,600 of designated IT fund which contlnues to be held to support our CyberEssentlals accreditation and continued investment in IT and cybersecurlty. The remaining £15,000 designated fund has been reabsorbed into the general reserve f und in order to honour our commitment to hold three months of total expenditure for the organisation in a time of increasing expenditure in support of client issue5. The reserves pollcy and designated funds are reviewed annually by the Board together with assessment of the charlty as a "goin8 concern" in respect of future years, Future plans The charity plans contlnuing the activlties of advlsin8 the general public of thelr right5 and responsibllities and all services available to them, in order that they may resolve their issues effectively. The chèrlty's strategic priorlties are to be an outstandin8 information and advice service, meeting demand with better outcomes and to direct the most help to the most need. This will be achieved by being efficient and effective - simplifying the client journey and strengthenin8 a culture of servlce Innovation,. being a local voice for local people - raising awareness of local155ue5 like hidden homele55ness,' and remaining accessible to all by developinB access in the outreaches. In addition. we will continue to invest in our long term sustainability by developing partnerships working across digital platforms throughout the district, increasing en8a8ement with younger people, securing long-term sources of fundin8 and Investing in our staff and volunteers. To thls end, a major focus continue5 to be the recrultment and trainlng of volunteers who represent th¢ corc dtaffing of our advioe 4crvice and without whom we Gould not operate at the level of effectiveness we achieve presently. We have in the year achieved growth in the levels of volunteers which adds greatly to the number of clients we can help. especially when demand for services exceeds our resources. STRucfuRE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document. a deed of trust. and constitutes a limited company, limited by guarantee. as deflned by the Companies Act 2006. This document was updated In line with current legislation in July 2024. We referred to the 8uidance contained in the Charity Commission'5 general guidance on public benefit when reviewing our objectives. Recruilment and appointment of new trustees Trustees are recruited in line with the terms and conditions of the Memorandum and Articles of Association of the charity. A term ofoffice is three years and trustees may be elected at the annual meeting. nominated by members or co-opted by the trustee board.
South Hams Citizens Advice Bureau Re ort of ihe Trustees for the Year Ended 31 March 2025 Re 1Stered number.. 04349641 Organlsatlonal strurture Responsibility for the day-to-day management of the service is delegated to the Chief Executive Officer. The trustee board sets the strategic direction. is involved with the on80inE planning, makes financial decisions and helps to set the framework for the application of all other policies as well as the recruitment. induction and training of new trustees. Inductlon and tralnlng of new trustees All new trustees are given induction materials from Citizens Advice. are invited into the office to discuss and view the work of the charity and are given details of how to access the 8overnance materials from the Citizens Advice intranet and the Charities Commission. Wider network The board can include representatives of the local government funders. As such each Is entltled to slt on the board as a representative member. This comprises of the District Council, the County Council and each of the Town Councils. Related partles No trustee, funder, member, officer or employee ha5 undue control over. or significant interest in. the charity. Any related partv transactions, which require disclosure, are logged internally and reported appropriately a5 required under both Companies Act law and Charity law. The trustee5' expenses for the current year reported upon are disclosed in the Notes to the Financial Statements. Statement of Internal Control The Board oversees the information security of all personal informatlon of our cllents. staff, funders and Strategic partners that is processed. Local Citizens Advice hold joint responsibility for client data that is held in our case management system with the national Citizens Advice Service, An information assurance managment team exists to ensure the confidentiality, integrity and availability of all personal and sen51tive data 15 maintained to a level which is compliant with the requlrernents of the UK General Data Protection Regulation and Data Protection Act 2018.
South Hams Citizens Advice Bureau Re ort of the Trustees he Year Ended 31 March 2025 Re istered number: 04349641 REFERENCE AND ADMINISTRATIVE OETAILS Registered Company number 04349641 (England and Wales) Registered Charity number 1091133 Registered office Citizens Advice South Hams Follaton House Plymouth Road Totnes Devon TQ9 SNE Trustees Mr C Moltram Treasurer Dr K Porkess Mr DJ Sprent Ms P A Elghady (resigned 25.06.20241 Mr C Peach Chair Mrs T Earlev Mr D Colliver Iresi8ned 01.09.20241 Mrs L Pilkin8ton Company Secretary Mrs H Mclntyre Independent Examinei R J Lewis ACA WRFrost&Co Riversdale Ashburton Road TOTNES Devon TQ9 5JU Report of the trustees, incorporatin8 a strateglc report, approved by order of the board of trustees. as the company dlrectors, on - and slEned on the board's behalf bv: Mr C Peach- Trustee
Inde endent Examiner's Re ort to the Trustees of outh Hams Citizens Advice Bureau Re istered number.. 04349641 Independent examiner's report to the trustee5 of South Hams Citlzens Advlce Bureau (Ihe Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of report As the charity's trustees of the Company land also its directors 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,). 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'5 accounts as carried out under Section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commlssion under Section 145151 {bl of the 2011 Act. Independent examlner's statement Since your charity's gross income exceeded £250.000 your examiner must be a member of a Ilsted body. I can confirm that l am qualified to undertake the examlnation because l am a member of the Instltute of Chartered Accountants In England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attentlon in connectlon with the examination 8ivin8 me cause to believe.. accounting record5 were not kept in respect of the Company a5 required by Section 386 of the 2006 Act: or the accounts do not accord with those record5; or the accounts do not comply with the accounling requirements of Section 396 of the 2006 Act other than anv 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 charities 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 wlth the examination to whlch attention should be drawn in this report in order to enable a proper understandlng of the accounts to be reached. wis ACA The Institute of Chartered Accountants in England and Wales WRFrost&Co Riversdale Ashburton Road TOTNES Devon TQ9 5JU Date: . its..,: I I,: LOZS........
South Hams Citizens Advice Bureau Statement of Financial Activities Incor oratin an Income and Ex enditure Account or the Year Ended 31 March 2025 2025 Total funds 2024 Total funds Unrestricted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 132.795 426,906 559,701 576.708 Other trading activities Investment income 1,204 9,828 1,204 9,828 3,449 9,490 Total 143,827 426,906 570,733 589,647 EXPENDITURE ON Raising funds Charltsble actlvitles Charltable activities - advice 5ervlces 133,455 450,851 584,306 584,313 Other Total 133,455 450,851 584,306 584.313 NET INCOMEIIEXPENDITURE) 10,372 {23,9451 113,5731 5.334 RECONCILIATION OF FUNDS In Year Adjustment Total funds brought forward 10,964 108,834 10,964 210,622 101,788 205,288 TOTAL FVNOS CARRIED FORWARD 130,170 77,843 208,013 210.622
outh Hams Citizens Advice Bureau Balance Sheet 31 March 2025 Re istered number= 04349641 2025 Total funds 2024 Total fund5 Unrestrirted funds Restricted funds Notes FIXED ASSETS Tangible'èssets 12 CURRENT ASSETS Oebtors Cash at bank and in hand 13 701 171,108 701 274,076 506 282,104 102,968 171,108 102,968 274,777 282,610 CREDITORS Amount5 falling due wlthin one year 14 41,639 25,125 66.764 71.988 NET CURRENT A55ET5 129,469 77,843 208.013 210.622 TOTAL ASSETS LESS CURRENT LIABILITIES 129.469 77,843 208,013 210,622 NET ASSETS 129,469 77,843 208,013 210,622 FUNDS Unrestricted funds Restricted funds 16 130,170 77,843 108,834 101,788 TOTAL FUNDS 208,013 210622 The charitable companyls entitled to exemption from audit under Section 477 ofthe Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of its financial statement5 for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their re5pon5ibilities for lal ensuring that the charitable company keep5 accountin8 records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which 8ive a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirement5 of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relatln8 to financial statements. $0 far as applicable to the charitable company. The financial statements were approved by the Board of Tru were signed on its behalf by: esa authorised for issue on /? ZQ and MrCPea Trustee Mr C Mottram- Trustee
South Hams Citizens Advice Bureau Cash Flow Statement for the Year Ended 31 March 2025 2025 2024 Notes Cash Ilows Irom operating activities Cash 8enerated from operations 117,8561 167.3301 Net cash provided byllused in) operating activities 117,8561 167,3301 Cash IIow5 from Investinz activities Interest received 9,828 9,490 Net cash provided by investing activities 9.828 9,490 Change in cash and cash equlvalents in the reporting pertod 18.0281 157.8401 Cash and cash equlvalents at the be8lnnSn8 of the reportlng perlod 282,104 339,944 Cash and cash equlvalents at the end of the ieportln8 perlod 274,076 282,104
South Hams Citizens Advice Bureau Notes to the Cash Flow Statement hey Ended 31 Mar h 2025 RECONCILIATION OF INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING AcfiviTIES 2025 2024 Net income/lexpenditure) for the reporting period (as per the Statement of Financial Actlvities> Adjustments for: Depreciation charges Interest received In Year Adjustment Decf easelllncreasel in debtors IDecreasel/lncrease in creditors {13,5731 5,334 {9,8281 10.964 {1951 {5,2241 19,4901 948 {64.1221 Net cash provlded byllused Inl operatlons 17,856 67,330 ANALYSIS OF CASH AND CASH EQUIVALENTS 2025 2024 Cash In hand Notice deposits (le55 than 3 months) 122 273,954 403 281,701 Total cash and cash equivalents 274,076 282,104 ANALYSIS OF CHANGES IN NEf FUNDS At 1.4.24 Cash flow At 31.3.25 Net cash Cash at bank and in hand 282,104 18,0281 274,076 Total 282,104 18,0281 274,076 io
South Hams Citizens Advice Bureau Notes to the Financial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which 15 a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charitie5.' Statement of Recommended Practlce applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective l January 20191,, Financial Reportlng Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statement5 have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds. it Is probable that the income will be received and the amount can be measured reliably. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obli8ation committing the charity 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. Expenditurels accounted for on an accruals basis and has been classlfied under headin85 that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headin8S they have been allocated to activities on a basis consistent with the use of resources, Allotatlon and apportionment of costs All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis. Tangible fimed assets Depreciation is provided at the following annual rates In order to write off each 35set over it5 estimated useful life. Plant and machinery 33% on cost Taxatlon The charity is exempt from corporation tax on its charitable activities. Fund a¢countln8 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 purposes within the objects of the charity. Restrictions arise when specifled 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 purchase and leaslng commitments Rentals paid under operating lease5 are charged to the statement of Financial Activities on a straight line basis over the period of the lease. Pension costs and other p05t-retirement 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 Activities in the period'to whlch they relate. li
South Hams Citizens Advice Bureau Notes to the Financial Statements - continued for the Year Ended 31 March 2025 DONATIONS AND LEGACIES 2025 2024 Donations Gift aid Grant5 10,651 7.019 549,050 569,689 559,701 576,708 Grants received. Included in the above, are as follows., 2025 2024 Grants 549.050 569,689 OTHER TRADING AcfiviTIES 2025 2024 Fundraising events INVESTMENT INCOME 2025 Z024 Deposit account Interest 9,828 9,490 RAISING FUNDS Raising donatlons and le8aties 2025 2024 Support costs CHARITABLE AcnvmE5 COSTS Support C05ts1see note 71 Direct Costs Totals Charitable activltles- advice services 500,995 83,311 584,306 12
South Hams Citizens Advice 8ureau Notes to the Financial Statements - continued for the Year Ended 31 March 2025 SUPPORT COSTS Governance costs Management Totals Charitable activities - advlce servlces 79,843 Support costs, included in the above, are as follows: 2025 Charitable activities advice services 2024 Total activities Wages Social securltv Pensions Rent Service charges Insurance Postage and stationery Advertlsing Sundries Publication5 and subscriptions Office expenses Repairs and renewals Professional fees Accountancy and legal fees 27.547 2,349 1,369 25,056 10,000 1,748 459 181 26,166 1,997 1,017 25,056 5,121 1,902 183 1,752 3,218 2,206 479 2,934 3.088 4.631 3,270 7,044 83,113 75,662 NET INCOME/(EXPENDITVRE) Net income/lexpenditure} is stated after chargin81{credStingl: 2025 2024 Depreciation- owned assets Other operating lease5 Independent examination 25,056 2,500 25,056 2.403 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024, Trustees, expenses 2025 2024 Trustees, expenses 198 76 13
outh Hams Citizens Advice Bureau otes to the Financi I Statements - continued for rEn d 31 March 2025 io STAFF COSTS 2025 2024 Wages and salaries Social security cost5 Other pension cost5 388,819 22,009 16,857 357,117 17,765 12,093 427 685 386 975 The average monthly number of employees during the year was as follows.. 2025 2024 21 21 Charitable Activitles No employees received emoluments in excess of £60,000, 14
South Hams Citizens Advice Bureau Notes to the Financial Statements - continued for the Year Ended 31 March 2025 li COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES Unrestricted funds Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 126,931 449,777 576,708 Other trading activities Investment income 3,449 9.490 3,449 9,490 Total 139,870 449,777 589.647 EXPENDITURE ON Raising funds Charli•ble a¢tlvltles Charitable activities - advice services 138,143 446,170 584,313 Other Total 138,143 446.170 584,313 NET INCOME/{EXPENDITUREI 1,727 3.607 5.334 RECONCILIATION OF FUND5 Total funds brought forward 107,107 98.181 205.288 TOTAL FUNDS CARRIED FORWARD 108,834 101,788 210,622 15
outh Hams Citizens Advice Bureau Notes to the Financial Statements - continued for the Year Ended 31 March 2025 12 TANGIBLE FIXED ASS5 Plant and machinery COST At l April 2024 and 31 March 2025 8,821 DEPRECIATION At l April 2024 Char8e for year 8,821 At 31 March 2025 8,821 NET BOOK VALUE At 31 March 2025 At 31 March 2024 13 DEBTOR5: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Prepayment5 and accrued income 701 506 14 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Social security and other taxes Accrued expenses 6.213 60,S51 945 71,043 66,764 71.988 16
South Hams Citizens Advice Bureau Notes to the Financial Statements continued for the Year Ended 31 March 2025 15 MOVEMENT IN FUNDS Net movement in funds At 31.3.25 At 1.4.24 Unrestrirted funds General Unrestricted Covid Response Innovation 82.234 15,000 11,600 47.936 115,0001 111,6001 130,170 108,834 21.336 130,170 Restrlrted funds Dartmouth Unlted Charities Scottish Power Energy Advice Project Thrive Trussel Trust TQ6 Yorkshire Building Society National CA- Pot 2 Household Support Fund Schools Project ECP Caseworker 18.651 27,247 10,853 2,000 1,963 3,147 4,478 13,522 8,940 {5,661) 12,990 27,247 14,221 3,368 12.0001 278 {3.147} 118 {1,424) 18,9401 4.450 110,9871 2,241 4,596 12,098 4.450 10,987 101,788 123,9451 77,843 TOTAL FUNDS 210,622 2,609 208 013 17
South Hams Citizen5 Advice Bureau Notes to the Financial Statements - continued for the Year Ended 31 March 2025 15 MOVEMENT IN FUNDS- contlnued Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrlrted funds General Unrestricted 143,827 1133.4551 10,372 Restrirted funds South Hams District Council {Outreach} Healthwatch Dartmouth United Charities MAPS Energy Advice Project Independent A8e Household Support Thrive CMAP Trussell Trust TQ6 Yorkshire Building society National CA . Pot 2 Energy Outreach Project Caring Town Totnes Energy Casework Project CA8 Devon (Devon Communitle5 Conne¢tl Schools Project 10.000 79,063 12,989 56.424 51,974 1.525 43,098 iio.0001 179,063} 118,6501 156,4241 148.6061 11,5251 {52,0381 12.0001 (23,2201 {23,7091 13,1471 {10.1461 (51.4571 112.8361 17.9131 (45,6171 14,5001 {5.6611 3,368 {8,9401 {2,0001 23,220 23,987 278 {3, 1471 118 {1,4241 10,264 50,033 12,836 7,913 34,630 4,500 4,450 110,9871 4,450 426.906 1450,8511 123,9451 TOTAL FUNDS 570.733 584,306 13,573 18
South Hams Citizens Advice Bureau Notes to the Financial Statements - continued for the Year Ended 31 March 025 15 MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net In funds Transfer funds At 1.4.23 31.3.24 Unrestrlrted 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 Restrlcted funds Healthwatch Dartmouth United Charities Scottish Power Totnes Support Services The Mansion Energy Advice Project Empower Homes for Ukraine Independent Age Thrive Trussel Trust TQ6 Yorkshire 8uildin8 Soclety 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 1405) {2,3331 {1,133) 1148} 114,2121 120,537) (6.631) 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 5,334 210.622 19
South Hams Citizens Advice Bureau Notes to the Financial Statements - continued South Hams Citizens Advice Bureau Is MOVEMENT IN FUNDS- continued Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General Unrestricted 139,870 {138.1431 1.727 Restricted funds South Hams District Council (Outreach) Healthwatch Dartmouth United Charities Scottish Power The Mansion Energy Advice Project Empower MAPS Totnes Support Servlces Homes for Ukraine Independent Age CA8 Service Support & Secondments Household Support Thrive ECP Caseworker CMAP Trussell Trust TQ6 Yorkshire Building Soclety National CA - Pot 2 Ener8y Outreach Project 10,000 62,648 18.651 {io.0001 {62,6481 114,6821 14051 17,1021 161,1731 162,2381 157,488 12,3331 120.5371 122.1311 112,073 147.168) 14,800) 1556) 115,290) 19,815} 13,718) 14.972} 116,103> 110,9381 3,969 14051 11,1331 11481 114,2121 S.969 61.025 48,026 57.488 12,3331 120,5371 16,6311 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 589.647 584,313 5.334 16 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 202S. 20
South Hams Citizens Advice Bureau Notes to the Financial Statements - continued for the Year Ended 31 March 2025 17 PURPOSE OF RESTRICTED 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 Manslon- funds from Totnes Town Council to fund outreach services in Totnes (Mansion House). Energy Advice Project - funding to provide one-to-one energy advice to clients in fuel poverty to asslst with their domestic energy usage and support with finding ener8y savings in the home. Empower- a project funded by the Energy Redress Scheme to support clients in fuel poverty to flnd energy savings and efficiencies in their homes. Home for Ukralne - funding recelved from South Hams District Council through the Homes for Ukraine scheme to provide dedicated 5UPPOrt to Ukrainian refu8ees in the South Hams area. Independent Age- funding recelved from Independent A8e in partnership wlth Totnes Carin8 and Dartmouth Carlng to provSde support and home vislts to over 655 in the South Hams area. Household Support- funds received from Department of Work and Pensions through local government to support clients most in need of help with significantly risin8 Costs and specifically for the distribution of fuel vouchers for Oevon clients on prepayment meters. CAB Service Support & Secondments- staff are undertaking support services under contract to other local Citizens Advice offices. Thrive - supportin8 Investment In volunteers. Trussell Trust - a project with Trussell Trust to fund an advisof In Ivybrid8e Foodbènk. TQ6- a project with local Dartmouth charity Ta6, to increase advice sUPPOrt to clients in Dartmouth. Yorkshlre Building Society - a project funded by partnership with National CA and Yorkshire Buildin8 Society to offer advice in YBS branchès. National CA Pot 2 funding from National CA to increase Core capacity on Adviceline. ECP Caseworker- fundin8 from National CA to fund indepth ener8y casework for complex clients. Dartmouth United Charlties - providlng support to those in need in the Dartmouth Parish through the provision of advice that promotes relief from poverty. Schools Project individual donations to fund an adviser in local schools . 21
South Hams Citizens Advi Bureau Detailed Statement of Financial Activities for the Year Ended 31 March 2025 2025 2024 INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Grant5 10,651 7.019 549.050 569,689 559,701 576,708 Other trading activities Fundraising events 1,204 3,449 Investment Income Deposit account interest 9,828 9,490 Total Incomln8 resources 570,733 589,647 EXPENDITURE Charltable acllvltles Wages Social security Pensions Telephone Postage and stationery Publications and subscriptlons Travel Training Software Leases Advertlsin81Publiclty Fundraising costs CA Membership Conference and workshop expenses Payments to Charity Partners Contract Staff Staff Welfare Translation costs Entertainment 361,272 19,660 15,488 1,340 1,378 1.438 9,995 149 16,581 4,949 543 407 3,910 498 42,068 14,664 6.278 333 44 330,951 15,768 11,076 3,303 2,330 1,703 8,610 1.490 17,718 4,877 531 90,2SI 14,776 4,936 121 134 500,995 508,575 22
South Hams Citizens Advice Bureau Detailed Statement of Financial Activities for the Year Ended 31 March 2025 Other Trustees, expenses 198 76 Support ¢os15 MaTraEement Wages Social security Pensions Rent Service charges Insurance Postage and stationery Advertisin8 Sundries Publications and subscriptions Office expenses Repairs and renewals Professional fees 27,547 2,349 1,369 25,056 10,000 1,748 4S9 181 26,166 1,997 1,017 25,056 5.121 1.902 183 1,7S2 3,218 2.206 479 2.934 3,088 4,631 79.843 - 68.618 Governance costs Accountancy and le8al fee5 3,270 7.044 Total resources expended 584,306 584.313 Net Income/(expendlture} 113,5731 5,334 23