REGISTERED COMPANY NUMBER: 03794933 (England and Wales)
REGISTERED CHARITY NUMBER: 1094620
OFFICE
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMF.NTS FOR THE YEAR ENDED 31 MARCH 2024
FOR
BRIGHTON AND HOVE CITIZFNS ADVICE BUREAU
FI CRT Limited
Flat 24 Wellingtonia Court
Laine Close
Brighton
East Sussex
BNI 6TD

BRIGHTON AND HOVE CITIZENS ADVICE BUREAU
CONTENTS OF THf. FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Page
Report of the Trusteej
Independent Examlner's Report
Statement of Flnanelal Actlvlties
Balance Sheet
Cash Flow Statement
io
Notes to the Cash Flow Statement
Notes to the FRnanclal Statements
12 to 23
Detalled Statement of Flnanclal Actlvltles
24

BRIGHTON AND HOVE CITIZENS ADVICE BUREAU
REPORT OF THE TRUSTEES
FOR THE YEI AR ENDED 31 MARCH 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with
the fmancial 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 R¢porting Standard applicable in the UK and R¢public of Ireland (FRS 102)
(effective l January 2019).
ORJECTIVES AIYD ACTIVITIES
Objectives and aims
Objectlves: Citizens Advice Brighton and Hove's objectives are to offer any charitable service to benefit the public
through.. providing inforn]ation, advice and education, helping with living healthily and well and helping with low
income and povety. This is for anyone and especially the communities of Bribhton and Hove and surrounding areas.
The vlsion of Citizens Advice Brighton and Hove 15 to give people the knowledge and th¢ confidence they need to find
their way forward - whoever they are and whatever their issue.
The aims of Citizens Advice Brighton and Hove (CABH) are:
( l ) to provide the advice people need for the problems they face, and
(2) to improve the policies and practices that affect people's lives.
Our mission: Citizens Advice Brighton and Hove works towards these aims by providing free, independeTJt, impartial
and confidential advice on any subject, We gather infornlation about our clients, issues and the advice we provide and
use that inforniation to campaign and influen¢¢ poliLies and other changes to improve the lives of our clients and the
local community,
Our values: We value diversity, promote equality and challenge discrlminallon.
Our servic¢ provides advice to ev¢ryone without judgement. We ofter lielp to all clients and ￿yOne who needs help,
regardless of their age, class, race, religion, gender, disability or sexuality.
All our advice workers, whether paid or voluntary, are pri)fessionally trained to provide a quality service to our clients.
We ty lo have staff and teams that represent the communities we advise, support and are part of.
Citizens Advice Brighton and Hove holds the Advice Quality standard for advice, telephone advi¢¢ and advice with
casework in benefits.
Publlc beneflt- how we belp our Clients and communities
We follow the Charity Commission's guidance when r¢viewing and planning what we do. Our trustees conslder how
our planned activities are in line with our aims and objectives,
Our charity's purposes are s¢t out in a document call¢d our 'M¢moraiiduin and Articles of Association., These piirposes
are 'to promote any ch￿'itable purpose for the piiblic benefit by tlie advaiiccm¢nt ot. education, tli¢ proteLtion and
preSLrvatioii of liealth and tlie r¢li¢f of poverty, sickness and distress in parlieular, but without limitation, for the benefit
of the ¢oinmunity in Brighton & Hove and surrounding areas.,
Our aims, listed above, uphold the founding, purposes of our charity. We review and plan what we do every year to
niak¢ sure it always reflrcts our purp05e5. Tliis review looks at what we achieved and the outcom¢5 of our work in the
last year. Th¢ review looks at the success of all our activilies and the benefits th¢y hav¢ brought to our clients. The
revi¢w aLso belps mak¢ sure we are fully focussed on the purposes we have as a charity.
Researeh and campaigns
Our advisers collect evidence from cases they have worked on and we use this inforniation to influence policymakers to
improve services. We share anonymous inforniation about advice issues with Citizens Advice nationally to get a picture
of what's happening all over England and Wales. We work with them on national issues and campaigns. We also carry
out local research and work with other charities and organisation5 on local policy issues.
Page I

BRIGHTON AND HOVE CITIZENS ADVICE BUREAU
REPORT OF THE TRUSTEES
roR TFIE YEAR ENDEI D 31 MARCH 2024
OWECTIVES AND ACTIVITIES
Volunteers
Like many charities, we rely on volunteers in the day to day running of the organisation. To deliver a high quality
service for clients, we are always delivering training and developing how we do things. We put lots of time into
supporting volunte¢rs who come from a range of different backgrounds to deliver the best advice aThd feel part of a
supportive and profe55ional organisation.
Through volunteering, we help people to develop their abilities and the way that they feel about themselves. their skills
and their community, This can hav¢ a big impact on the volunteers, lives. for example..
gaining practical skills
increasing tbeir employability
increasingy their sense of purpose or self esteem
having a positive effect on their health
being more ¢ngaged with their community
During the year 2023-24 we continued to develop clear pathways of development for volunteers who want to move into
paid advice work within Citizens Advice Brighton and Hove.
ACHIEVEMENT AND PERFORMANCE
Chttritable aetivitles
2023-24 saw the office and reception area open daily, with the continuation of drop-in advice added to phone, email and
face lo face appointments. This has meant that ¢lients now have more options to use our services through our increased
accessibility and our in person attendance has lept from 899 in 22123 to 1784 in 22123 (980/0 increase).
During the year 2023-24, we helped 5,796 individual clients with 19,050 different issues. This ig a 22 % increase in
clients on the previous year, and a 36Q/o increase in issues.
Whilst it is 8reat to se¢ client numbers increase this year we know that there is more to do as we continue to receive
feedback from those who are unable to access us despite the increase in adviser capacity across the year. The increase
in the nuniber of issues we advise on suggcsts tl)at each client is experien¢iJig i)iultiple and mor¢ complex issues,
ne¢ding more activity to resolve these (3.2 issiies per client compared lo 2.9 issu¢s 22123). This, in tu1￿, takes more
adviser lime, affectingy the amount of clients we are able to see. We will coiilinue to stove to increase our volunteer
advice capacity during 2024125 to address this shortfall.
Our top 4 enqutry areas during 2023-24 were: benefits and tax credlts, Housing, Debt and, Utilities and communication.
"he biggest rise in enquiries is linked to energy advice which suw a 2130/0 rise compared to the previoiis year as our
new ¢nergy service grows iii strcngih. Another very worrying increase in issues was Charitable support and food banks
which saw a 1710/0 increase from 249 people in 22123 to 676 in 23124
Cit17£ns Advice Brighton and Hove also delivers specialist advice projects that h¢lp us to deliver on our aims. In the
year 2023-24 these were:
Money and Pension Service Debt Advice project.. Provides debt advice and casework
Macmillan Horizon Centre: Welfare benefits advice service for people affected by cancer in Brighton and Hove
Major 'fraunia Unil: Welfar¢ benefits advice seivice for palients who have suffered a recent trauina
Moneyworks: Citizens Advice Brighton and Hove lead ihis partnership which provides financial support and
education across the city
Advice Matters: Citizens Advice Brighton and Hove lead this partnership whtch delivers person-centred,
community-focused and tlexible advkce servic¢s with the aim of improving th¢ liealth and wellbeing of Brighton and
Hove residents
- Gamble Aware.. Provides debt and money management advice for people in recovery from gambling harn]s
Energyworks- PTovides advice on energy issues including warm homes and contacting encrgy providers
CABH advice in Trussell Trnst foodbanks.. Provides key advicc on the ground at 2 Trussell Trust food banks across
the city, supporting clients Wlth a range of issues to help maxiinise their income and reduce their need for food bank
support.
Ageing Well provides advice up to casework level for people over 55 in need to support claiming benefits in order to
maximise their income and live a moTe comfortable and secure life
- Outreach advic¢ and 'Advice First Aid,: Training in basic advice for community and volunteer groups so enable better
signposting of individuals at their f￿st point of contact. Advice based in outreach communities across the city
Page 2

BRIGHTON AND HOVE CITIZENS ADVICE BUREAU
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
FINANCIAL REVIEW
Financial position
During the year ￿ndS totalling £872,637 (2023: £668,558) wcr¢ received, comprising grant income £848,335 (2023:
£652,863) and other income £24.302 (including donations and interest). Restricted grants received in the year totalled
£544,769 and unrestricted grants £303,566.
Operational expenditure in the year was £813,722 (2023: £652,846) comprising expenditure on charitable activities of
£834,560 and support costs of £9,164 and a credit on pension scheme interest of £(30,000).
This represents a net surplus for the year of £20,616 on unrestricted activities (2023: sury)lus £18,703) and at 31 March
2024 unrestricted reserves show a balance of £332,451 before adjustments for pension asset (2023: £318,835).
There was a surplus on restricted funds of £38,297 and this has been added to the reserves brought forward of £4,728 to
leave £43,025 to be carried fonvard.
Investment policy and objectfives
Citizens Advice Brighton & Hove invests surplus funds in low risk accounts via an inveslment platforn. This allows us
to incr¢as¢ the int¢rest paid on surplus funds and improve our financial posltion.
Reserves pollcy
The trustees aim to hold free liquid reserves equal to three months unrestricted expenditure at any one time. In addition,
as a result of the decision to fully adopt FRS102, there is a Surplus on the defined benefit pension scheme of £726,000
(2023- surplus £624,000).
Th¢ trustees are detennincd to ensure the financial sustainability of the organisation and to that end the three-year
strategic Business and Development Plan ha5 been developed.
The trustees have a reserves policy which states thal the bureau should hold financial reserves in order to ensure that the
charity can continue to operate and meet the needs of clients in the event of unforeseen and potentially financially
damaging circumstances arising.
The trustees consider that it would be prudent to set aside an amount equivalent to three months, expenditure of fixed
and core costs, which amounts to £203,430 (2023124).
FUTURE PLANS
The Board reviews the three year Business and Development Plan annually with interim perforniance reports made to
th¢ board quarterly.
Our focus for 2024125 is OD securing a stable financial ￿tUre for the org)anisation throug)h a targeted tunding strategy,
by securing funding for our core delivery and continuing to ensure a face to face service for those less able to engage
with us digitally. We also aim to foGus on the training, development and wellbeing of our staff and volunteer leams as
our most valuable asset:
The Business Plan for 2024 - 2027 identifies the following objectives:
l. Meeting n¢¢ds - Meeting unm¢t need through wid¢ninbF our reach and ext¢nding access
2. Stability and sustalnability - Increase the diversity of our income to support growth, and nurture a stable and well
Staffed team
3. Quality - High perforniing so clients get a great service
4. Influence - Influential so we can help improve lives of more people
5. Culture - EDsur¢ an innovative and high perforn)ing service, with equality, diversity and inclusion at its heart
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Company was incorporated as a Company Limited by Guarantee on the 24 June 1999 and is governed by its
Memorandum and Articles of Association (as amended by special resolutions on 29 May 2002 and 17 FebNary 2016).
It took over the assets and undertaking of Citizens Advice Brighton & Hove (an unincorporated charity) on 11
December 2002.
Page 3

BRIGHTON AND HOVE CITIZENS ADVICE BUREAU
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 IVtARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organlsatfional structure
The Charity is governed by a Board of Trustees that oversees the strategic development of the Charity including the
adoption of the three-year business plan. The Board has the following standing sub-committees: Human Resources.
Finance & Risk and Fundraising. Each of these committees contains a mixture of Trustees and senior paid sLqff. and
each sub-¢ommitt¢e produces reports for consideration by the Board. The Board also oversees the work of the Chief
Exwutive Officer who is responsible for the day-to-day management of the charity, which includes the delivery of the
business plan. In addition to this general role the Board may delegate specific responsibilities to the Chief Executive
Officer in order to progress one otT' items of work.
CABH has 50 plus volunteers and 23 paid staff (including managers) all offering advice on a wide range of advice
matters, Th¢ Chief Executive Officer line manages the Operations Manager, the Partnerships Manager and the Projects
Manager. The Projects Manager oversees the delivery of the specialist advice projects including Debt, Benefits and
Health advice. The Operations Manager oversees the General Help Unit, including line managing the Advice Session
Supervisors and ensuring volunteer welfare and training. The Operations Manager also oversees the premises, utilities
and IT services. The Partnerships Manager coordinates Moneyworks and Advice Matters and attends network meetings
across the city and also leads on our Research and Campaigms activity.
The Chief Executive Officer produces management and perfornlance reports for the Board.
The Trustees are appointed in accordance with Clause 37 of the Memorandum and Articles of Association. The Trustee
Board undertakes an annual ski115 and training audit to identify any potential skills gaps.
Key mAnagement remuneratlon
Citizens Advice BTighton & Hove has a Human Resources sub-group of the trustee board. This group is responsible for
reviewing and setting levels of pay using national scales and market rates.
Wider network
CABH is a member of Citizens Advice, the national body for all local Citizens Advice offices {LCAs). Citizens Advice
provides all LCAS with policies and procedures for the recruitment, induction and trliining of Trustees. These policies
are regularly updated to take account of changes in legislation and best practice. It is a requirement of being a Local
Citizens Advice that these policies b¢ followed. These policies are accessed via Citizens Advice's intranet.
Citizens Advice Brighton & Hove is a completely independent local charity but must adhere to the Citizen's Advice
principles of service and pass a regular membership and qualiiy of advice audit. The organisational audit and quality of
advice assessment took place in D¢c 2023. The outcome sliowed that we had achieved a green score for equality
leadership. and a green for lead¢rship. We will revisit these scores annually with a clear plan for continuous
improvement.
We are a leading member of the local Advice Partn¢rship which is a group of local advice providers and stakeholders
who work toward the aim of the city's Sustainable Communities Strategy.
CABH is a180 a member of the local Advice Services Network, the Welfare Reform group> the Fuel Poverty AtTordable
Warnith steering group, the Community Works Reps Council and Food Partnership meetings as well as the new VCSE
alliance working to enable connectivity and connections between health and care partners across Sussex,
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate
controls are in place to Provide reasonable assurance against fraud and error. CABH iindertakes strategic risk
assessment each quarter. This is done by the Finance & Risk sub group of the Trustee Board and in accordance with
Citizens Advice guidance. The result5 are used to inforn fllmncial and business planning and contingency planning.
REFERENCE AIYD ADMIIYISTRATIVE DETAILS
Registered Company number
03794933 (England and Wales)
Registered Charity number
1094620
Page 4

BIUGHTON AND HOVE CITIZENS ADVICE BUREAU
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
Registered office
Hove Town Hall
Tisbury Road Offices
Tisbury Road
Hov¢
East Sussex
BN3 3BQ
Trustees
M Clark
M l Green
Mrs F S Harrison
G Longfoot
N Meager
R M Priestman (resigned L1,5,23)
Ms H Gamper
S W F Blakeney
Ms B Tatton (appointed 21.3.24)
Ms A Howard-macey (appointed 21.3.24)
Ms K Stipala (appointed 21.3.24)
F Woodward (appointed 21,3,24)
Independent Examlner
Christopher Robert Tyler FCA DChA FCIE
FI CRI. Limited
Flat 24 Wellingtonia Court
Laine Close
Brighton
East Sussex
BNI 6TD
Bankers
Charilies Aid Foundation
PO Box 289
West Malling
Kent
ME194TA
Chief Exeeutive Offlcer
Ms J Carden
FUNDS HELD AS CUSTODIAN FOR OTHERS
As at 31 March 2024 the Bureau held £25,664 on behalf of others.
STATEME]YT OF TRUSTEESI RESPONSIBILITIES
The trustees (who are also th¢ directors of Brighton and Hove Citizens Advice Bureau for the purposes of company
law) are responsible for preparing the Report of the Trustees and th¢ financial statements in accordance with applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each fmancial year which give a true and fair
view of the state of affairs of the charitable company and of the incoming resources and application of resources,
including the income and expenditure, of the charTrtable company for that period. In preparing those financial
statements, the trustees are required to
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charity SORP"
make judgements and estimates that are reasonable and prudent.
prepare the f￿ancial statements on the going concern basis unless it is inappropriate to presume that the charitable
company will continue in business.
Page 5

BRIGHTON AND HOVE CITIZENS ADVICE BUREAU
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STATEMENT OF TRUSTEES, RESPONSIBILITIES - continued
The trnstees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time
the fmancial position of the charitable company and to enable them to ensure that the fmancial statements comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for
taking reasonable steps for th¢ prevention and detection of fraud and other irregularRties.
Approved by order of the board of trustees on ........
. and sI￿¢d on its behalf by:
lakeney -
Page 6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
BIUGHTON AND HOVE CITIZENS ADVICE BUREAU
Independent examiner's report to the trustees of Brighton and Hove Citizens Advice Bureau ('the Company,)
I report to the charity tNstees on my examination of the accounts of the Company for the year ended 31 March 2024.
Responslbilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('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, J report in respect of my examination of your charity's accounts as carried
out under Section 145 of th¢ Charities Act 2011 ('th¢ 2011 Act,). In carying out my examination I have followed the
Directions given by the Charity Commission under SectiOD 145(5) (b) of the 2011 Act.
Independent examiner's statement
Sinc¢ your charity's gross 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 b¢¢aus¢ I am a member of th¢ Institute of Chartered Accountants in
England and Wale5, which is one of the listed bodies.
I have completed my ¢xamination. I confrn that no matters have come to my attention in connection with the
examination giving me cause to believe:
accounting records were not kept in respect of the Company as requlred by Section 386 of the 2006 Act. or
the accounts do not accord with those records. or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 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 a¢￿Unts 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
(FRS 102)).
I have no concerns and have come across no other matters in connection with lh¢ examination to which attention should
be drawn in this report in order lo enable a proper understanding of the accounts to be reached.
Christopher Robert Tyler FCA DChA FCIE
FI CRT Limited
Flat 24 Wellingtonia Court
Lain¢ Close
Brighton
East Sussex
BNI 6TD
Date..
Page 7

BRTGHTON AND HOVE CITIZENS ADVICE BUREAU
STATEMENT OF FINANCIAL ACTIVITIES
IOR THE YEAR ENDED 31 MARCH 2024
2024
Total
funds
2023
Total
fijnds
Unrestricted
fi￿d$
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
6,540
6.540
9,425
Charllable activiti¢s
Advi¢¢
303.566
544.769
848,335
652,863
Other trading activities
Investment income
1,557
1,557
2,092
Total
327,868
544 769
872 637
668,558
EXPENDITURE ON
Charllable actlvilies
Advice
307,252
506 472
813 724
652,846
NET INCOME
Other recognlsed gain$l(losses)
Actuarial gains on defmed benefjt schemes
20,616
38,297
58,913
15,712
276 000
Net movement In funds
115,616
38,297
153,913
291,712
RECONCILIATION OF FUNDS
Total funds brought forward
942,835
4,728
947,563
655,851
TOTAL FUNDS CARRIED FORWARD
1058.451
1 101476
947 563
The notes forn) part of these fll)ancial statements
Page 8

BIUGHTON AND HOVE CITIZENS ADVICE BUREAU
BALANCE SHEET
31 MARCH 2024
2024
Total
funds
2023
Total
flmds
Unrestricted
funds
Restricted
funds
Notes
CURRENT ASSETS
Debtors
Cash at bank and in hand
13
102,586
469,482
102,586
512 507
45,378
482,186
43,025
572.068
43,025
615,093
527,564
CREDITORS
Amounts falling due within one year
14
(239,617)
(239,617)
(204,001)
NET CURRENT ASSETS
332451
375 476
323 563
TOTAL ASSETS LESS CURRENT
LIABSLITIES
332,451
43,025
375,476
323,563
PENSION ASSET
16
726,000
726,000
624,000
NET ASSETS
1058451
1 101476
947 563
FUNDS
Unrestricted fimds
Restricted funds
15
1,058,451
942,835
TOTAL FUNDS
101476
947 563
The charitable company is entitled to exemption from audit under S¢ction 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 Se¢tion 476 of the Companies Act 2006.
The trnstees acknowledge their responsibilities for
(a)
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the
Companies Act 2006 and
preparing financial statements which give a true and fair view of the stat¢ of affairs of the charitable company as
at the end of each financial year and of its surplus or d¢ficit for ea¢h fmancial year in accordance with the
r¢quirements of Sections 394 and 395 and which otherwise comply with the requir¢ments of the Compani¢s Act
2006 relating to fmancial statements, so far as applicable to the charitable company.
(b)
These fmancial statements have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
ial statements were approved by the Board of Trustees and authorised for issue on
. and were signed on its behalf by:
The finan
SWFBlake
The notes forn] part of these financial statements
Page 9

BRIGHTOI¥4 AND HOVE CITIZENS ADVICE BUREAU
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operaling activities
C&8h generat¢d from operations
18,310
67,278
Net cash provided by operating activities
18,310
67,278
Cash flows from investlDg actlvitl¢s
Interest received
12,011
3,362
Net cash provided by investing activities
12,011
3,362
Cbange In cash and cash equlvalents in
the reportlng perlod
Cash and eash equivalents at the
beginning of the reportlng perlod
30,321
70,640
482,186
411546
Cash and cash equlvalents at the end of
thc r¢porling perlod
512507
482 186
The notes forn) part of these fmancial statements
Page 10

BRIGHTON AND HOVE CITIZENS ADVICE BUREAU
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
RECONCILIATION OF IYET JNCOME TO NET CASH FLOW FROM OPERATING
AcfiviTIES
2024
2023
Net income for th¢ reporting period (as per the Statement of Financial
Actlvltle5)
Adjustments for:
Interest reGeived
Increase in debtors
Increasel(decrease) in creditors
Difference between pension cbarge and cash contributions
58,913
15,712
(12.011)
(57.208)
35,616
7.000)
(3,362)
(18,735)
(5,337)
79,000
Net c8sh provided by operations
67,278
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.23
Cash flow
At31.3.24
Net cash
Cash at bank and in hand
482 186
512,507
482 186
512,507
Total
482 186
512,507
The notes forni part of these financial statements
Page 11

BRIGHTON AND HOVE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
Basis of preparlng the financial statements
The flnancial statements of the charitable company, which is a public benefit entity under FRSI 02, have been
prepared in accordance with the Charities SORP (FRS102) 'Accounting and Reporting by Charities: Statement
of Recommended Practice applicable to charities preparing their accounts with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS102) (effective l January 2019),, Financial Reporting
Standard FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Companies Acl 2006. The financial statements have been prepared under the historical cost convention.
The accounts are prepared in sterling, which is the fiu]ctional currency of the charity. Monetary arnounts in these
financial 5tatem¢nts are rounded to th¢ nearest £.
The ttusleesldirectors consider that there are no material uncertainties about the company's ability to continue as
a going concern.
Income
Income is recognised on a receivable basis except for income from the Legal Services Franchise (LSF). The
LSF changed their funding arrangement last year from paying on an hourly rate basis to paying only cases
cleared. Due to the fact that measurem¢nt of the amount due to Brighton and Hove Citizens Advice Bureau
cannot b¢ readily assessed until cases are closed ihis income has been included on a receipts basis.
Grants are recognised on an accruals basis, accounted for in relation to the period to which they relat¢, Where
grants have been received for capital projects the costs have been capitalized on the Balance Sheet and
depreciation, in accordance with the accounting policies, has been charged against that income.
Income is only deferred when:
The donor specifies that the grant or donation must only be used in future accounting periods. or
The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Donated assets are recorded as both Incoming Resources and additions to Fixed Assets where a market value
can be ¢stimat¢d At th¢ date the donation is mad¢. Donatcd s¢rvices are not recognised.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or Constructive obligation committing the
harity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the oblibNation can be m¢asured reliably. Expenditure is accounted for on an a￿rualS basis and has
been classifjed under headings that aggregate all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the us¢ of
r¢sources.
Resources expended are accounted for on an accruals basis and include attributable VAT which cannot be
recov¢red.
i) Charitable Activities comprises all expenditure directly relating to the running of the bureau and includes
support costs relating to project management.
li) Support Costs include those incurred in the governance of the charity and its assets and are primarily
associated with constitutional and statutory requirements.
Tanglble fixed Assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.
0￿]re equipment and furniture
Computer equipment
250/0 on cost
330/0 on cost
Only assets over £500 are capitalised.
Page 12
continued...

BRIGHTON AND HOVE CITJZENS ADVICE BUREAU
NOTE¢ S TO THE FINANCIAL STATEMETITS- continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES- eonlinued
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 Finance Act 2010 and therefore it
meets the defmition of a charitable company for UK Corporation PUTposes. Accordingly the charity is
potentially exempt from taxation in respect of income or capital gains received within categories covered by
Chapter 3 Part I I Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Cvains Act 1992, to
the ¢xtent that such income or gains are applied exclusively to charitable purposes.
Fund aeeounting
The charity has various fijnds for which it is responsibl¢:
Unrestricted funds - these funds are for use on the general charitable objectives of the Ch￿lty.
Restricted funds - these funds are for use as directed by the donor.
Designated fund5 . these ￿ndS are unrestricted funds that the Trustees hav¢ to set aside for a specific purpose
Penslon sehemes
The charity operates two pension schemes .
a).Defin¢d Benefit Scheme.
Eligible employees may participate in the East Sussex County Council Pension Fund. part of the Local
Government Pensions Scheme, a defined benefit statutory scheme. The fund is administered by East Sussex
County Council and detsils of the scheme can be found in note 15.
For defined benefjt schemes the amounts charged in resources expended are the current service costs and gains
and losses on settlements and curtailments. They are included as part of staff costs. Past service costs are
recognised immediately in the profit and loss account if the benefits have vested. If the benefits have not vested
immediately> the costs are recognised over the period until vesting occurs. The interest cost and the expected
return on assets are shown as a net amount of other finance costs or credits adjacent to interest. Actuarial gains
and losses are recogni5cd immediately in the 'Other recognised gains and losses,.
Defmed benefit schemes are funded, with the assets of the scheme held separately from those of the group, in
separate trustee-adiiiinisterLd funds. Pension scheme assets are measiired at fair value and liabilities are
easured on an actuarial basis Lising ihe projected unit Inetliod and discoiinted at a rate equivalent to IhL current
rate on return on a high-quality corporat¢ bond of eqiiivalent ciirr¢ncy and i¢nn to Ilie scheme liabilitics.The
actuarial valuation5 are obtained annually and ar¢ updated at each balance Sheet date. Th¢ resulting defined
benefit asset or liability, net of the related deferred tax, is presented separately after other net assets on the face
of the balance sheet.
b).Defined Contribution Scheme.
The charity contributes to a group personal pension scheme administered by Scottish Widows. The assets of the
scheme are held separately from those of the ¢harity. The annual Contribution payrnents are charged to the
statement of financial activities.
For defined contribution schemes th¢ amount charged to the statement of fmancial activities in r¢sp¢¢t of
n5ion cost5 and other p05t-retir¢m¢nt benefits is the contributions payable in th¢ year. Differences behveen
ontributions payable in the year and contributions actually paid are shown as either accruals or prepaym¢nts in
th¢ balance sheet, In the y¢ar under revi¢w the employer contrtbution wa5 30/0.
Pag¢ 13
continued...

BIUCHTON AND HOVE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YE% AR ENDED 31 MARCH 2024
DONATIOIYS AND LEGACIES
2024
2023
Donations
Employment allowance
Miscellaneous income
1,390
5,000
150
1,762
5,000
2,663
OTHER TRADIIYG ACTIVITIES
2024
2023
Fundraising events
INVESTMENT INCOME
2024
2023
Rents r¢ceived
Deposit account interest
4,194
12,011
816
INCOME FROM CHARIT ABLE ACTIVITIES
2024
2023
Activity
Advice
Grants
848 335
652 863
In addition the following pjnounts have been deferr¢d to 2024125:
2024
2023
Gamble Awareness
Brighton and Hove City Council - Energy Works
Money Advice Service
Citizens Advice Bur¢au - Cost of Living Crisis
22,343
461
6,983
15,000
Grants received, included in the above, are as follows:
2024
2023
Aging Well
Arun and Chichester Citizens Advice Bureau
Brighton and Hove City Council - Advice Matters
Brighton and Hove City Council - Digital Innovation
Brighton and Hove City Council - En¢rgy Works
Brighton and Hove City Council - EUSS Immigration
Brighton and Hove City Council - Fixed Costs
Brighton and Hove City Council - Moneyworks
Brighton and Hove Citizens Bureau - Warnith for Wellbeing
Cardinal Management
Citizens Advice Bureau - Cost of Living Crisis
Citizens Advice Bureau - Debt Modernisation
27,933
3,431
133,306
45,000
133,136
103,631
41,022
48,812
54.830
87.000
21.023
57,395
21,059
15,000
c￿led forward
362,405
434,424
Page 14
ontinued..

BRIGHTON AND HOVE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS - eontinued
FOR THE YEAR ENDED 31 MARCH 2024
INCOME FROM CHARITABLE ACTIVITIES - eontlnued
2024
2023
Brought forward
Citizens Advice Bureau - Outreach Advice
Citizens Advice Bureau - Wamith for Wellbeing
Gamble Awareness
Hastings Citizens Advice Bureau
Macmillan
Money Advice se￿iCe
Redress
Trussell Trust
Univ¢rsity of Sussex
362,405
40,806
434,424
9.210
35,187
13,820
82,498
111,441
167,890
30,988
67,137
124,389
14,203
848 335
652 863
CHARITABLE ACTIVITIES COSTS
Direct
C05t5 (see
note 7)
Support
costs (see
note 8)
Totals
Advice
834 560
20 836)
813 724
DIRECT COSTS OF CHARITABLE ACTIVITIES
2024
2023
Salary costs
Staff costs
Office costs
Premises costs
636,582
15,333
153,736
544,784
11,487
56,068
834 560
654 496
SUPPORT COSTS
Governance
costs
Finance
Totals
Advice
20 836)
Page 15
continued...

BRICHTON AND HOVE CITIZENS ADVICE BURE+ AU
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED 31 MARCH 2024
SUPPORT COSTS - contlnued
Support costs, included in the above, are as follows:
2024
Total
activities
2023
Total
activities
Expected return on pension scheme assets
Interest on pension scheme liabilities
Interest payable and similar charges
Independent examiners fee
Accountancy
(97.000)
(57.(K)O)
(30,000)
2,000
(10,000)
1,800
6,550
20 836)
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, rernuneTation or other benefits for the year ended 31 March 2024 nor for the year ended
31 March 2023.
Trustees, expense$
There were no tnistees, expenses paid for the year ended 31 March2024 nor for the year ended
31 March 2023.
io.
STAFF COSTS
The total emoluments of all employees during the year were as follows..
2024
2023
Salaries and Wages
Social Security Costs
Pension Costs
FRS17 Pension Scheme Adjustment
549,756
44,413
14,295
21,000
411,429
36,162
8,447
87,000
The number of employees during the year was 26 (2023 19).
No cmployee received remuneration (gross pay) in ex¢ess of £60,000 (2023 none).
The key management personnel of the charity comprise the trustees and the chief executive officer. The tolal
employee benefits (gross pay plus employers national insurance and pension contributions) of th¢ key
management personnel were £52,071 (2023 £52,072).
COMPARATIVES FOR THE STATEMEIYT OF FINANCIAL ACTIVITIES 2023
Unrestrict¢d
Restricted
nds
funds
Total
funds
INCOME AI¥4D ENDOWMENTS FROM
Donations and legacies
6,762
2,663
9,425
Charitable activltles
Advice
360,025
292,838
652.863
Other trading activities
Investment incorne
2,092
2.092
Total
373,057
295,501
668,558
Page 16
continued...

BRIGHTON AND HOVE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDID 31 MARCH 2024
ii.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 2023 - eontinued
Unrestricted
Restricted
funds
funds
Total
funds
EXPEIYDITURE ON
CharitV4ble activitie5
Advice
354 354
298.492
652.846
NET INCOME/(EXPENDITURE)
Other reeognised gainsl(losses)
Actuarial gains on defmed benefit schemes
18,703
(2,991)
15,712
276,000
276,000
Net movement In funds
294,703
(2,991)
291,712
RECONCILIATION OF FUNDS
Total funds brought forward
648,132
7,719
655,851
TOTAL FUNDS CARRIED FORWARD
942 835
947 563
12.
TANGIBLE FIXED ASSETS
Office
equipment
and
furniture
Comput¢r
equipment
Totsls
COST
At l April 2023 and 31 March 2024
DEPRECIATION
At l April 2023 and 31 March 2024
IYET BOOK VALUE
At 31 March 2024
At 31 March 2023
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
Prepayments
95,285
38,138
102586
Page 17
continued...

BRIGHTON AND HOVE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS - eontinued
FOR THE YEAR ENDED 31 MARCH 2024
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
VAT
Accn￿lS
D¢f¢rr¢d income
Amounts held on behalf of others
173,050
829
10.287
29,787
25.664
138,693
14,279
15,000
36,029
239,617
204 001
Is.
MOVEMENT IN FUNDS
Net
movement
in fund5
Trdnsfers
between
funds
At
31.3.24
At 1.4.23
Unreslrleted funds
General fund
Designated Fund - IT Eqipment
Designated Fund - Pension
Designated Fund - Training
Designated Fund - Digital
896,214
3,000
10,000
12,000
21,621
134,732
(4,110)
710
6,537
(3,137)
1.026,836
3,710
16,537
8,863
2,505
942,835
115,616
1,058,451
Restrlcted funds
Aging Well
Brighton and Hove City Council -
Moneyworks
Brighton and Hove City Council - Warnith
ror Wellbeing
Citizens Advice Bureau - BEIS
Gamble Awareness
Outreach Advice
9,744
9,744
797
797
3,786
145
(3,786)
(145)
8,918
8,918
TOTAL FUNDS
947 563
153 913
101476
Page 18
continued...

BRIGHTOIY AND HOVE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
15.
MOVEMENT IN FUNDS - eonllnued
Net movement in ￿nds, included in the above are &8 follows..
Incoming
resources
Resources
expended
Gain5 and
losses
Movement
in funds
Unrestricted funds
General fund
Designated Fund- Digital
327,866
(288.134)
19,117)
95,000
134,732
19 116)
327,867
(307,251)
95,000
115,616
Restrlcted funds
Aging Well
Brighton and Hove City Council - Advice
Matters
Brighton and Hove City Council - Energy
Works
Brighton and Hove City Council -
Moneyworks
Brighton and Hove City Council - Wannth
for Wellbeing
Citizens Advi¢¢ Bureau - BEIS
Citizens Advire Bureau - Debt
Modernisation
Gamble Awareness
Money Advice Service
Outreach Advice
Trussell Trust
27,933
(18,189)
9,744
133,136
(133,136)
103,631
(103,631)
57,396
(57,396)
(3,786)
(145)
(3,786)
(145)
4,251
35,188
111,441
40.806
(4,251)
(26,270)
(111,441)
(17,240)
30 988)
8,918
23,566
544 770
506 473
TOTAL FUNDS
872.637
813 724)
95,000
153 913
Page 19
continued..

BRIGHTON AND HOVE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
15.
MOVEMENT IN FUNDS - continued
Comparydtives for movement in funds
Net
mov¢ment
in fund5
Transfers
between
funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
Designated Fund - IT Eqipment
Designated Fund - Pension
Designated Fund - Training
Designated Fund - Digital
645,132
3,000
294,703
(43,621)
896,214
3,000
i 0,000
12,000
10,000
12,000
648,132
294,703
942,835
Restrlcted funds
Brighton and Hove City Council -
Moneyworks
Brighton and Hove City Council - Wamith
for Wellbeing
Citiz¢ns Advice Bureau - BEIS
5,243
(4,446)
797
3,786
3,786
145
TOTAL FUIYDS
655,851
291712
947 563
Comparativ¢ net movement in ￿nds, included in the above are as follows..
Incoming
resources
Resources
expended
Gains and
losse5
Movement
in funds
Unrestrlcted funds
General fund
373,056
(354,353)
276,000
294,703
Restrlcted funds
Brighton and Hove City Council - Advice
Matters
Brighton and Hove City Council -
Moneyworks
Brightoll and Hove City Council - Warn]th
for Wellb¢ing
Citizens Advice Bureau - BEIS
Cost of Living Crisis
Trussell Trust
136,806
(136,806)
54,830
(59,276)
(4.446)
87,000
(83,214)
(2,331)
(2,663)
3,786
(2,331)
2,663
295 502
298 493
TOTAL FUNDS
668 558
652 846
276 000
291712
The income funds of the Brighton and Hove Citizens Advice Bureau include the following funds where grants
for specific purposes .
l.Ageing well - Advice for older people in the city
2.BHCC Moneyworks - Debt and money advice
Page 20
continued...

BRIGHTON AND HOVE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
15.
MOVEMENT IN FUNDS - eontlnued
3.BHCC Warnith for wellbeing - Energy advice
4.CAB BEIS - Improving digital capacity
5.Gamble Aware - Debt and general advice for those affected by gambling and affected others
6.Outreach advic¢ - Advise and advice training in the community for those who f￿d us hatd to reach.
16.
EMPLOYEE BENEFIT OBLIGATIONS
Some employees may participate in the East Sussex County Council Pension Fund, part of the Local
Government Pensions Scheme, a defined benefit statutory scheme. The fund is administered by Easl Sussex
County Council in accordance with the Local Government Pensions Regulations 1997 as amended.
The estimated Net Pension Asset of the scheme at 31 March 2024 revealed 8 surplus of £726,000 (2023: surplus
£624,000).
A full actuarial valuation was carried out at 31 March 2024 by a qualifi￿ indep¢ndent actuary. An outline of the
most r¢cent fornial actuarial valuation is given in these accounts.
The amounts recognised in the Statement of Financial Activities are as follows,,
Defined benefit
pension plans
2024
2023
Current service cost
Net interest from net defined benefit
assevliability
Past service cost
20,000
36,000
(30,000)
(10,000)
10 000)
Actual return on plan assets
161000
109 000)
Changes in the present value of th¢ defmed bencfit obligation ar¢ as follow5:
Defined benefit
pension plans
2024
2023
Opening defined benefit obligation
Current service cost
Contributions by scheme participants
Interest cost
Actuarial losses/(gains)
Benefits paid
Remeasurements:
Actuarial (gains)Ilosses from changes in
demographic assumptions
Actuarial (8ains)/losses from changes in
fmancial assumptions
1,408,000
20,000
5,000
67,000
5,000
(45,000)
1,823,000
36,000
5,000
47,000
248,000
(61.000)
(16,000)
48,000
20 000)
738 000)
1.424 000
1,408,000
Page 21
continued...

BRIGHTON AND HOVE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
16.
EMPLOYEE BENEFIT OBLIGA TIONS- continued
Changes in the fair value of scheme assets are as follows:
Def]ned benefit
pension plans
2024
2023
Opening fair value of scheme assets
Contributions by employer
Contribution5 by scheme participants
Administration expenses
Expected retun)
Actuarial gains/(losses)
B¢nefits paid
2,032,000
( 1,000)
5,000
(2,000)
97,000
64,000
45,000
2250,000
(51.000)
5,000
(2.000)
57,000
(166,000)
61,000)
2 150000
2 032 000
The amounts re¢ogThised in other recognised gain$ and losses are as follows:
Defined benefit
pension plans
2024
2023
Actuarial (gains)/losses from changes in
demographic assumption5
Actuarial (gains)/losses from changes in
financial assumptions
Actuarial gainsl(losse5)
16,000
(48,000)
20,000
738.000
414,000)
276.000
The major ¢ategorie5 of scheme assets as a percentage of total scheme assets are E4S follows:
Defined benefit
pension plans
2024
2023
690/0
Equities
Bonds
Property
C&sh
120/0
160/0
l 0￿/0
Principal actuarial assumptions at the Balance Sheet date (expressed as weighted averages):
2024
2023
4.800/0
2.9￿/0
2.90%
Discount rate
Future salary increases
Future pension increases
RPI inflation
2.90 %
3.25%
Page 22
continued...

BRIGHTON AND HOVE CITIZENS ADVICE BUREAU
NOTES TO THE FINANCIAL STATEMENTS - eontlnued
FOR THE YEAR ENDED 31 IKARCH 2024
17.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
18.
STATUTORY INFORMATION
The charity is a company lirnited by guarantee, regist¢r¢d in England and Wales, and has no share capital. No
one member has overall control of the charity.
Every member of the Charity undertakes to contribute such amount as may be required, not exceeding £1, to the
Charity Assets if it should be wound up while they are a member or within one year after they cease to be a
mcmber.
On the event of the Charity being wound up or dissolved, any propety that remains after all debts and liabilities
have been satisfied shall be given or transferred to some other charitable institution or instttutions having similar
objects.
The company's registered number and registered office address can be found in the 'Legal and Administrativ¢
Inforniation, section of the accounts.
Page 23

BRIGH'foN AND HOVE CITIZENS ADVICE BUREAU
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
INCOME AND ENDOWMENTS
Donatlons and legaci£4
Donations
Employment allowance
Miscellaneous income
1,390
5,000
150
1,762
5,000
6,540
9,425
Other tradlng actlvlties
Fundraisin¥ events
1,557
2,092
Investment in¢ome
Rents received
Deposit ￿COUnt interest
4,194
816
16.205
4,178
Charitable actlvltlej
Grants
848 335
652 863
Total incomlng resource$
872,637
668,558
EXPENDITURE
Charltable Acllvltles
Salary costs
Staff costs
Office costs
Premises costs
636,582
15,333
153,736
544,784
11,487
56,068
834,560
654,496
Support eosts
Financ¢
Exp¢cted return on pension scheme assets
Interest on pension scheme liabilities
{97,000)
(57,000)
(30,000)
(lo,￿0}
Goverllance eosls
Ind¢pendent examiners fee
Accounlancy
2,000
1,800
Total resources expended
813 724
652 846
Net Income
This page doe5 not forn) part of the statutory fjnancial statements
Page 24