R•gistered numb•r. 04787378 Charity numb•r'. 1099640 ARUN AND CHICHESTER CITIZENS ADVICE BUREAU IA Company Limited by Guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 'AEGP3KS3* 0411212025 COMPANIES HOUSE 111 A07 *59 ARUN AND CHICHESTER cmzENS ADVICE BUREAU {A Company Limit•d by Guarants¢l CONTENTS Page Reference and *Almlnlstratlvo Detalls of th• Charlty. Its Trustees and Advls•rn Trust•es' Report Independent Audltorfs Report on th* Flnandal Slatem•nts SLitement ol Finan¢lal A¢tivits•s Balance Sheet 10 statem•nt of Cash Flows Notss lo tho FlnancSal Statemnts 12-24 ARUN AND CHICHESTER CITIZENS ADVICE BUREAU (A Company Limited ty Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. rrs TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Trustees H O Finlay. Chair M E G8rbett ABDHall C D Mackendrick, Treasurer A Medler G Palmer R Pelers J Wheale Company r•glst•T•d number 04787378 Charlty reglster•d number 1099640 Reglstered offi¢e 1 Oa The Arcade Belmont Street Bognor Regis West Sussex P021 1LH Indepgndenl audltor K￿810n Ree¥es A￿jit LLP s￿￿tory Auditor 9 Donnin9ton Park 85 Birdham Road Chichesler West Sussex P020 7AJ Page 1 ARUN AND CHICHESTER CITIZENS ADVICE BUREAU IA Company Limited by Guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 Trustees. Report The Trustees present their rew)rt Ic8elher with the a￿lted financial statements for th8 year ended 31 March 2025. The Twstees have adopted the provisions of the Statement of Recommended Practice ISORPI "Accounting and Reporting by Charities" (FRS1021 in preparing the annual ￿port and Financial Statements of the Charity. The Financial Statemenls have been wepared in accordance with accounting polictes Sel out in the notes lo the Financial Slatements and coM￿Y wth the Charitys goveming document. This is reference to the Charities Act 2011 and A¢¢ounting and Reporting by Charibes.. Statement of Recommended Practice appli¢able to charities Preparin9 their acGourhts in a¢¢ordance vAlh the Financial Repo￿ng Standard applicable in the UK and Republi¢ of Irdand. effective 1 January 2019. status and Administration The Charty is a registered c*arity (charity number lo9￿0) and a ￿MpanY ￿Mited ty guarantee {¢ompany number 047873781- The maximum liability of each member is limited lo £1. At 31 March 2025, the Bureau had 9 members. The Charity is govemed by its Memorandum and Artides of Assoaation issued on incorporation on 4 June 2003 and as amended in 2009. 12 September 2011, 21 November 2016 and 30 October 2018 per Charity Commission. The Directors of the Charrtable e￿anY are its Twstees for the purposes of Chanty Law. De¢l$lon Maklng The Charity is governed by its Board of Trustees who set the P0￿CY of Ihe charity. Policies are implemented by passing resolutions at the Annual General IAeeb"ng. The Boaftl consists of dected Trustees and appointsé Trustees. Elected Trustees a￿ elected at Annual General Meetin9s and appointed Trustees a￿ appointed at Ordinary meebngs of the Board. The Board meets at leasl S twnes a year. Trustee training and Inducllon Potential new Trustees a￿ sent detaik of tho charity and a short Charity CoMmissK￿ l)rochure explaining trustees, responsibilities. New Trustees are prowded wilh an inductton pack which indudes a fuller Charity Commission brochure and details of the charity. The Board looks lo recruit Trustees who have skills helpful lo the charity and offers trainirbg a5 required. R•vl•w of Flnan¢l•l Poslllon At 31 March 2025. Ihe Charity held reserves of £1.603.759 12024.. £1.329,0171 of which £1,41 5,603 12024.. £1,008,053> were unrestn"cled, represenb"r¥J the ¢haribes free reserves. Unrestrided funds are funds raised. or grants awarded. lo the ¢harity no restrict￿ ¢)n use other than they must be used in furlherance of the Charity's objectives and )Yn￿y wrfh the charitys Tr)rmal financial management requirements. Unre5tri¢t*d Reserv•s Policy The Trvsle8s believe that the chwity strwld hold finanaal reserves in order lo ensure that the chanty can continue to operate and meet the needs of clients in the event of Unf￿8$een ant1 potentially financially damaging circumstances arising. The Trustees Consider that it would be prudent to set aside an #mount equivalent to four months'1£778.005 as at 31st Marth 20251 opèr8ting expenditure. Res8rv8s exceeding this figure will be allocated tow*ds 8rthancing S￿pOrt and èxpanding the management team along with maintaining a buffer to nawgate the vdalile finanthal market. Restro¢t￿ r•seThe$ The funds are reslri¢ted by the donor or funder and cannot be used for the general purposes of the charity. Thelr existence, and the sums of money therein. do not imply Ihat there has been an underspend but may result from varrety of circumstances. This ir￿ude$ timing differences between the Charitys fi￿ar￿la1 year, and the funding year of the project cOn￿med. The reserves policy is nK)nitored and reviewetl by Ihe Trustees annualty. Pagè 2 ARVN AND CHICHESTER CITIZENS ADVICE BUREAU IA Company Limlted by Guarant••) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 IAARCH 2025 Risk Management The Trustees assess the major risks to the Charity may be ex￿sed. This incbjdes operational. financAal. regulatory. exlem81 and govemance risks. This invdves identty'ng the ￿e5 of risk and putting systems in place to ensure that S￿n￿¢ant risks are recorded for svbsequenl monitoring. The TnJstees remain satisfied that all insurable risks have been identif￿d and adequately dealt wth. Also. that the Charity's exposure to other risks is kepl 8t a minimum. This is by the applicatK)n of g￿d working practices by the managemenl team. Pa￿ staff and voltjnteers. Public Benefit The current artivities of the Charity are detailed in Ihe anwal report. The Trustees confirm Ihat they have referred to the guidance contained in the Charity Commission guidance on pubiK benefit when reviewing the ¢haritls aims and objectives in planning future ac11vil￿5. Trust•e$' R•$pon$ibilltl•s The Tnlstees Iwho are also the directors ol Ihe Charity for the purposes of company law} are responsible for preparing thè Trustees. Rèport and the financtal staternents in acc£Jrdance wih applicable law and United Kingdom Accounting Standards {Uniled Kingdorn Generally Accepted Accounting Praclicel. Company law requires the Trustees to prepare financial staterrents for each financial year. Under company law. the Trustèès must not approve the financial ststements unless they ar8 satisf*d that they give a tru8 and fair view of the state ol affairs of the Charity and of its incoming resources and appl￿tIOn of r8sour¢os, including its incom8 and expenditurg. for that period. In preparing these financial slatements. the Truslees are required to- select 5Uitable a¢¢ounting ￿l¢leS and then apply them consistenty. obsetve the methods and prin￿￿eS of the Charities SORP IFRS 102): make judgments and acGountin9 estimates Ihat are reasonablè and prndent.. state whether applicable UK Accounting Standards IFRS 1021 have been followed. subject to any material departures disdosed and explained in the financial ststements., prepare the financial statements on the goiThJ con￿rn basis unless il is inappropriate to p￿Surne that the Charity will continue in bus1r￿. The Trustees are responsible for keeping adequate accounting re￿[d$ that are sufficient lo show and explain the Charitys transactions and disclose wilh reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply the Companies Act 2006. They are also responsible for safegLharding the assets of the Charity ￿ hence for tsking roa50nable steps lor the prevention and tjetection ol fraud ar￿ other iiregularitie5. Salary Policy The Charity has an intemal pay structure for Ihe various roles with each salary calculalion being based on a collection of pay grades pef hour relating to Ihe specrfic role and capat*lilies. The pay stru¢ture provides a transparent framework for managing emplosws, salary. pay increases and careeT progression, as well as ensuring equal pay. There is an annual pay rewew. bul this does not guarantee an annual salary increase. If appropriate, and fvnding is available. an annual pay award may be made, which can: prevent the gap developing betsyeen current pay rates and market rate5,' stay in line lor close lol inflation rales where wissibb,. and reward staff in Ihe evenl of an organisational thange. Pa9e 3 ARUN AND CHICHESTER cmzEIIS *DWICE BUREAU (A Company Llmrted by Guarartee) TrUSTEES' REPORT ICONT*4UED) FOR THE YEAR ENOED 31 IAARCH 2025 Dls¢logur• of ln10m￿tIOft to the 4udltor lfi so lar as Ihe.Trusiets are aware-, There Is no relevant audtt Inlrntknn whth fv Chgibtable CunpgrbY$ ￿￿11￿1 ts unaware". ahd The Tryslee$ bave tsken all st￿8 thmi t￿Y owhl to hav• tsken to rnake thgmgokns 8ware of any i¥kvdrit ajjdit inlomalhjn ar]d to eststlith IW the audrtor is oflhal infrffi￿. Auditorn The aiKlit re.gistralkJn of Kresknn R•wes LLP was tra￿er[e￿ to Kreston Reoves Audll LLP on 6th October 202>. Krnston Reevos LLP were fonmalty apprynled as a￿lItOr lo thechwity on 61h OGlob8r 2025. ApprD th•m of the ol T￿1•*$ and b&h￿t W. Chair Pwje 4 ARUN AND CHICHESTER cmzENS ADVICE 8UREAU IA Company Limlted by GuaTanleel INDEPENDENT AUOITOR'S REPORT TO THE MEMBERS OF ARUN AND CHICHESTER CITIZENS ADVICE 8UREAV Oplnlon We have audrted the financial statements of Arun arKI Chichester c￿"zenS A¢Jvice Bureau lthe 'charityl for the year ended 31 March 2025 which comprise the Ststement of Financial A¢tsvilie$, the Balance Sheet, the Statement of Cash Fl¢)ws and the related notes. indudin9 a summary of signthcant a￿UntIng policies. The rinancial reporting framework that has been applied in Iheii preparation is applicable law and United Kin9dom AccoLtnting Standards, including Finanaal Rew)rb"ng Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. (United TrQngd￿ Generally Accepted Ac¢oLJnllng PractKe). In our opinion the finanoal ststements.. give a true and.fair view of the stste of the chafilable compan￿$ affairs as al 31 March 2025 and of its incoming resources and application of rex￿rCeS. ind￿1ng its income and expenditure for the year then ended., have been property prepared in accordance with United Kingdom Generally Accepted Aco)unling Practice; and have been prepared w) aC￿ar￿ with Ihe requiremen1$ of the Companies Ad 2006. Basis for opiTri¢)n We conducled our aLKlit in aC￿rdance ￿ Internat￿1 Standards on Audits"ng IUKI IISAS IUKI} and applicable law. Our responsibilities under those standards are further described in the Audilorfs responsibilities for the audit of the financial ststements sect￿￿ of wr report. We are independenl of the charitable company in accordance wf(h the ethical requirements that a￿ relevant to cwr audit of the ffinancial statements in lh8 United Kingdom. including the Finanaal Reporting cou￿1vS Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance wth these requirements. We believe that the audit evidence we have obta￿ed is sufficient and appropriate to provkde a basis for our opinx)n. Cort¢lusions r•lallng to golng conc•rn In auditing the finanoal statements. we have conduded that the Trustees. use of the going concem basis of a¢cwnting in the preparation of th& financial slat•ments is appropriate. Based on the work we have perfomed, wo have nol identifie{1 any material uncertainties relating to events or conditions that, individually or cdleclivety. may cast signfficant doubt on the tharitable companys ability to continue as a going oyKem for a period of at least ￿e1Ve months from when the financial statements are authorised for issuo. Our reSpOn￿bIllI1es and the respx)nsitM"lities of the Trustees wilh resped to going concem are dewbed in the relevant sectins of this rewt. Page 5 ARUN AND CHICHESTER CtrizENS ADVICE BUREAU IA Cofflpany Lim•ted by Guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ARUN AND CHICHESTER CMZENS ADVICE BUREAU {CONTINUEDI Other Inforrnall¢)n The other information ￿mpriseS the infofmalion induded in the Annual Report other than the financial statements and our Auditorfs Report Ihereon. The TTUStees are responsible for the other informatKJn contained within the Annual Report. Our opinion on the financial statements does not cover the other information ar￿. except lo the extent otherwise expliciuy stated in our ret•Jrt. we do not express any form of assurance conclusion Ihereon. Our resrM)nsibilty is to read the other infom)ation and. in doing so, ¢onsi¢Jer whether the other information is materially inconsistent with Ihe financial statements or ow krtowledge obtained in the course of the audit, or otherwise appears lo be materially misstated. If we hlenty such material irKonsistencies or apparent malerial misstslements. we are required to delem)ine whether this gives rise to a material misslalement in the financial ststements themsefves. If. based on the work we have performed. con¢lude that there 1$ a material misslatement of this olher information, we are required to report thal fact. We have nothing to report in this regard. Opinion on other mattws prns¢rlb¢d by the Companles kt 2006 In our opinion. based on the work undertaken in Ihe C￿￿e of the audit.. the infom)alion &¥ven in tr* Twstees. Report for ts financial year for which the finan￿01 stalements are prepared is consistent with the financial stslements. the Trustoes. Report has been prepared in accordanc* with applicab￿ legal rewiremgnts. Matters on vthi¢h we ar• required to report by •xceptl¢)n In the lithl of our knowledge and underslanding of the ¢haritabl& company and its environment obtained in the course of the audit. we have not identifi8d material nNsststements in the Trustees. Report. We have nothing lo report in ￿SpeCt of Ihe fdlOWw￿ matters wi relats"¢M to which Companies Act 2006 requires s to report to you if, in our opinion.. equate a¢¢ounlin9 re¢ord$ have not teen kept. or retyms adgquate for our audit have not been received from branches not visited by us.. Or the financial statements are not in a9reement with the accounting records and retums.. or rtain disclosures of Trustees. remunerab.on specified by law are not made." or we have not r8ceTrved all Ihe infomiation and explanations we require for our audit.. or the Trustees were nol entiued lo prepa￿ the financial statements in accordance th the small companies regime and tske at1vantage of the small companies. exemptlons in pr8paring the Trustees. Report and from the requirement to prepare a Strategic Rèport. R•sponslbllltl•s of Iw$t•es As explained more fully in the Trustees. ResponSibilit￿S Ststement, Ihe Twste85 IwtrK) a￿ also the directors of Ihe charitable company for the purposes of company lawl are r&sponsible for tha prèparation of the finand81 statements arKI for being satisfied that they gNe a true and fair wew, and for such intemal control as the Tru51ees determine is necessary lo enable Ihe preparation of finanual slalements that are free from material misstatement. whether due to fraud or error. In preparing the financial ststements, the Trustees are responsible for assessing the charitable coffoanls ability lo continue as a going COn￿rn. disdosing. as applicable, matters related to going concem and using the going concem basis of accounb.ng unless the Trustees either intend to ￿quIdate the charitable company or to cease opef*ions, or have no realistic attemative but to do so. Page 6 ARUN AND CHICHESTER cmzENS ADVICE BUREAU IA Company Limited by Guarantee) INOEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF *RUN AND CHICHESTER CITIZENS ADVICE BUREAU ICONTINUEDI Auditorfs rnsponslblliti•s lor th• audit of the financial stst•m•nts Our objectives are lo obtain reasonable assurance a￿Jt whether the financial statements as a whole are free from matgrial misstatement, whether due to fraud or error. and to 1$5ue an Auditorfs Report that includes our opinion. Reasonable assurance is a hb3h level of assurance. bLrt is not a guarantee that an audit Conducted in accordance with ISAS (UK) will ah¥ays deteGt a material mi5stslement when li exists. Misststements can 8rtse from fraud or error arKI a￿ considered material if, indmdually or in the aggregate. they ￿Uld reasonably be expected to Inffluence the gcononM¢ decisions of users taken on the basis of these financial ststements. Irrewlarities, inclLKling fraud, are instanc*s of ncffi-cornplian￿ with la￿ and regulations. We design procedures in line wilh our responsit>ililies, ouuined above. to detect material misstatements in resped of irregularities. including fraud. The extent to which our procedures are capable of detecting irregularilies. including fraud is detailed below. Capab￿lty ofthe autht in delecfr.ng iffegulantitrs. incluthng fraud Based on our understanding of Ihe chm and the sector as a wthole. and through discussKJn the Trustees and other management las required by auditing standards). we Hlentified that the principal risks of noncompliance wrth laws and regulations rdated to health & safety, ernploymenl L4w and the Charities Act 2011. We considered the extent to which r￿COMpliance rnight have a material effect on the financial statements. We also considered those laws and wulations that have a direcl impact on Ihe preparation of the financial staternents such as the Charities SORP IFRS 1021 Second Edition (released October 20191, the Companies Act 2006 and other relevant charity legislation. We communicated identrfTred laws and regulations throughout our learn and remained alert to any indications of non-cornpl￿nce Ihroughout the audit. We evalu8ted Trustees. and management's incentives anol opportunib.es for fraudulent manipulation of the financial statements lincluding the risk of override ol conlrolsl and determined that the prinapal risks related to posting inappropriate joumal enlries to increase in¢ome or reduce expenditu￿. Audil procedures performed by the engagement tearn induded.. Discussions with management and assessment of known ry suspected inStar￿S of non-compliance laws and regulalions lincluding heaNh and safety) and fraud, and revw of the reports rnade by rnanagemenl: and Assessmenl of identified fraLhJ risk factors: aTrJ Challenging assumptions and judgements made by management in its signth¢ant a¢counting èstimates,. and Confirmat￿n of ￿lated parlies wilh management. and review of transactions throu9houl ihe period to identrfy any previously undisclosed transactions wilh related parties outside the normal Course of bu$ines5,' and Performing analytical Procedures to identify any unusual or unexpected relationships, including rèlated paty Iransaclions. thal may indicate risks of rnaterial misslalement due lo fraud: and Roading minutes of meeb"ng5 of those tharyed with govemance. ￿￿eWIng inlemal audit reports and rewewng correspK>ndence wrth relevant lax and regulaw auihorities; and Review of significant and unusual Iransaclions and evaluation of the underfying financial Talionale supporting the transactions.. arKI Idenkn￿.ng and lesling joumal entries. in parkncular any manual entries made at the year end for financial ststemenl preparation. Because of the inherent lirnitalions of an audit. there is a risk thal we will not detect all irregularities, induding those leadin9 to a material misstatement in the finan¢ial statements or non-compliance with ￿gUlatIOn. This risk increases the more that compliance with a law or regulation is rèmoved from the events and transactions reflecled in the financial stslements. as we wll be less likdy lo become awa￿ of instsnces of t)on-compliance. The risk is also greater regarding irregulariti.es occurring dve to fraud rather than error, as fraud involves intentional con¢ealmenl. forgery. collusion. onwssim or mtsrepresentation. As part of an audil in accordance wth ISAS IUK). t* exercise professional jud9menl and mainlain professional s¢eplicism throughout the audsl. We also: Id8ntsfy and assess th8 risks of material misstatement of the finanaal statements. whether due to fraud or Page 7 ARUN AND CHICHESTER CITIZENS ADVICE BUREAU IA Company Limited by Guaran1•• INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ARUN AND CHICHESTER CITIZENS ADVICE BUREAU ICONTINUEDI error. design 8nd perform audtt Pr￿edureS resFW15ive to those risks. and obtain audit evidence Ihat is Sufficient and appropnale lo pro¥￿e a basis for our opinion. The risk of not detecting a material misslalement resulting from fraud 1$ higher than for one resulting from èrror. as fraud may invofve collusion, forgery, intentsonal Omiss￿nS, misrepresentstions, or the override of nlernal control. Oblain an understanding of intemal control relevant lo the audrt in order to design audit procedu￿$ that are appropriate in the circumstanc8s, but not for the purpose of expressing an opin￿￿ of the effectiveness of the charitable companls intemal contrd. Evaluate the appropriateness of acc￿nting Fdicies usod and Ihe reasonatleness of accounting estimales and related disclosures made by the Trustees. Conclude on the approprialenèss of the Trustees. use of the going conc8m basis of accountin9 an¢J, based on thè audrt evidence obtained, whether a material uncertainty exists related to 8v8nts or conditions that may cast signfficanl dwbt on the charitable companYs ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required lo draw attention in my Auditorfs Report to the related disclosures in the financial ststèm$nt$ or. rf such disdosures are inadequate. to modify our opinion. Our condusions are based on audit e￿den￿ obtsined up lo the date of my Aucjilorfs Report. However, future even15 or cor￿lt40n5 may ¢ause Ihe charilable company lo cease lo continue as a 90ing Evaluate the overall presentatim. struclure and witent of the financial statements. ￿lUding the disclosures, arKI whether the finanaal stalernenls represent the undedying transactions and events in a manner that achieves fair present8￿n. We ¢ommuni¢ate wtth those charged wth govemance regwding, arn￿ other matters. the planned scope and liming of the audit and signfficant audit findings, Ind￿j￿ arly siwificant defi¢igncie$ in intomal control that we identify during our audit. U$• of our r•port This report is made solely to the charilable company5 members. as a body, in accordance wth Chapter 3 of Part 16 of the Companies Act 2006. Our audrt work has been undertaken so that we might slate to the charitable companls members those matters ¥￿ are required to State to them in an Auditorfs Report and for no other purpose. To the fullest extent pemiitted by law. we do not accept of assume responsibAity to anwjne other than the charilable company and its members, as a t￿dy, for our audit worf(. for this ￿pOrt. or for Ihe opinions we havg fonned. Lucy Hammond BS¢ FCA (Senlor Sta￿tOry Auditor} for and on behalf of Kreston Reeves Audit LLP ststulory Auditof Chichester 28 November 2025 Page 8 ARUN AND CHICHESTER cmzENS ADVICE BUREAU {A Company Llmlted by Guarantsel STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted fund$ 2025 Restricted funds 2025 Total funds 2025 Total fun(Js 2024 Incom• from: Donations and legacies Charitsble a¢tivities Other trading activrties Investments 18,749 357,823 18.749 5.747,152 281,903 12,863 3,020 5.692,844 19,386 24,736 5,389,329 276.660 12.863 Totsl in¢ome 394.678 5.665.989 6.060.667 5.739,986 Expendlture on: Charilable activit￿¥ 261.041 5.524.884 5.785.925 5,098,093 Total •xpendilur• 261.041 5.524.884 5.785.925 5,098,093 N•1 Incom• Transfers bè￿een fuThts 133.637 273.913 141.105 {273.9131 274.742 641.893 12 Net movoment in funds 407.550 1132.8081 274.742 641.893 Recon¢lllatlon of funds: Totsl fijnds brought fornard Nel movement in funds 1.008.053 407.550 1.329.017 274,742 687.124 641,893 {132.808> Total funds carried fonvawd 1,415.603 188.1 1.603.759 1.329,017 The Stalement ol Financial Aclivities includes all gains and k)sses reco9nised in the year. The notes on pages 12 to 24 form part of these financial statements. Page 9 ARUN AND CHICHESTER CITIZENS ADVICE 8UREAU IA Company Llrnlted by Guarnnte81 REGISTERED NUMBER: 04787378 8ALANCE SHEET AS AT 31 AIARCH 2025 2024 c￿rr*nI assèts Debtors Cash al bank atyj li hand 10 478.527 2.062.153 289.571 1.739.913 2.540.660 1029.484 Curr•Dt Ilabllllies Creditors.. arnOLmls falirrfJ wlthin c¥ 11 VJ36.921) (71K),4671 1M3.759 1.329,017 Totsl a¥$el¥ ¢urrgrrt Ilabilili95 1.603.759 1.329.017 T4)tsl n•t assets IW3.7S• 1,329.017 Chaylty fonds Reslrided fun Unlostr￿ted 12 12 188,156 1h15.603 320.964 1.CrfJ8.053 Total fvnds 1.603.759 1.329.017 Tlw Tni61•&6' iheir wswsltAII￿ for cryrthiiwj *ith the Fg4UiTvmenls ol tho Ad with I•¥p￿1 Iv ec*Jnting rècorfs and preparalion of slaterrwnl¥. Thp fmanc.lal stAtem1￿ts havH Ix**n pr•pAr*d kn Atr£rfmpany Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Analysis Of •xp•ndilur* on ¢haritabl• a¢lfvlll•s Summary by fund type Unrestrl¢t•d R•$trl¢ted funds lunds 2025 2025 Tolal 2025 Salaries. Nl and ernpro￿$ pansh￿ contribUt￿)n Slaff and volunt8er costs Premises plus oifice expenses Expendilure on grant proie¢ts Misc expenses Govemance and bank tharges 169.290 23.941 40.447 1,870.902 2,040.192 23,941 225.661 3,454,303 2.136 39.692 185.214 3,454,303 2.136 25.227 14.465 261.041 5,524.884 5.785.925 Included within governance costs of £39.69212024". £15,094) 1$ audit fees of £14,000 {2024." £12.6601. accountsncy fees of £1,500 12024=£Nil) legal and professional fees of £19.080 12024.. £2.0201. bank tharges of £20012024". £109), trustee expenses of £26 {2024.' £Nill and other miscellaneous govemance cosls of £4.88612024: £305). Unreslricted funds 2024 Restricted funds 2024 Total 2024 Salartes. Nl and employerfs Fension contribution Staff and volunteer costs Premises ￿u$ offi¢e gynses Expenditure on grant projects Misc expenses Governance and bank Charges 32,392 13.630 2.052 1,562.891 1,595.283 13.630 217.915 3,254,878 1.293 15.094 215.863 3.254,878 1.293 15.094 64,461 5,033,632 5.098.093 Page 16 ARUN AND CHICHESTER cmzENS ADVICE BUREAU (A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 IAARCH 2025 AudltoVs r•muneratlon 2025 2024 Fees payable to the Charitys auditor for the aLhJit of the Chariils ￿nUal accounts 14.000 12.660 Fees payable to the Charitys a￿JitOr in respect of.. Other advisory ser¥ices The preparalion of Ihe ChaTWs annual accwnts 1.360 Slaff costs 2025 2024 Wages and salar￿S S¢wal security costs Contribution lo defined COntri￿tiOn pension schemes 1.872.802 136.991 30.399 1.473.446 99,296 22.541 2.040.192 1.595,283 The average Nmber of persons employed by ttle ch￿ during the year was as follows.. 2025 No. 2024 No. GeneTrVAdmin National Lottery- Home Visiting Household Support Fund Financial Capabilty Imulbply) Energy Projects Social Prescribing l other small projects 18 13 30 13 14 107 87 The average headc(xmt expressed as full-line equivalents was: 2025 No. 2024 No. Full-lime equivalents 57.7 Paje 17 ARUN AND CHICHESTER CITIZENS ADVICE BUREAU IA Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Staff ¢o$ts {contlnuod) The number of employees whose empw be￿ lexdudiThJ employer pension costs) exceeded £60,000 was: 2025 2024 No. In the band £60.001- £70.000 The Trust considers its key managernent petsonnel comprised of Ihe Chief Execulive Offi¢er. Finance Manager. OperalK)ns Manager. and one Projecl Manager 12024.. Chief ExecutNe Officgr. FinarKe Managw. Operations Manager. Service Delr¥ery Manager. al￿ two PK4ect Managers}. The total employment benefits induding employer pension contri￿j￿0ns of the key managemènt personnel were £194,502 12024: £227.106}. Trustees. rtmun•ration ¥nd ex￿ns•S During the year. no Trustees received any omuneralioll or olher beneffts12024 - £NIL). DLJring Ihe year ended 31 March 2025. expense$ tolalling £26 Y￿re reimbursed or pahj drectly to 1 Truslee12024- £NIL to no trustees). 10. Debtors 2025 2024 Due withln one year Olher debtors Prepayments arKI acCn￿d income 474,780 3.747 279,689 9,882 478.527 289,571 Page 18 ARUN AND CHICHESTER CITIZENS ADVICE BUREAU IA Company Limlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 11. Credltors: Amounts falling dug wlthin on¢ yoar 2025 2024 Trade Creditors Olher tsxalion and sw81 securty Accrual$ and deferTrd income 336.307 30,882 S69.732 288.102 27.204 385,161 936,921 7¢JJ.467 2025 2024 Deferred income al 1 April 2024 Resources deferred during the year Amounts released from previous periods 233,633 158.557 {233,633) 456,345 233.633 (456.345) 158.557 233.633 Deferred income relates to income rec*ved durir¥J the year that relates to projects carrie(J out post-yoar- end. Page 19 ARUN AND CHICHESTER cmzENS ADVICE BUREAU (A Company Umited by Guarantse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 12. Statement of funds Statsm•nt of funds- ¢urrnnt year Balance at 31 March 2025 Balan¢e at 1 April 2024 TTan5fers inlout Income Expendituro Unrestrlct•d funds General Fund 1.008.053 394,678 (261.041) 2n.913 1,41 S.603 R¢$trlct•d funds AJun DC IDebl & ProsFenty Fund) Bognor Foodbank Chichester County Counol Chichester D.C Energy Chichester FC￿bank Cil A IEner9y & Core serv￿8) Eneryy Redress 2 & 3 Food Partnership (inc ADCIFFCCI Fuel Vouchers East Sussex Henry Smith- Mental Health MaPS Nab"onal Lottery- Home Visitng MultI￿Y SGN Carers Social Prescribing Tackling Fuèl Poverty Together WSCC HSF & Energy Adwce UKPN Fuel Povety 1 & 2 1 Carbon 76.680 21.242 32.760 2Q.000 (76,8601 (16.3751 (32,6911 (19.8321 (24,4321 (20.1851 1231.7171 180 4.867 (69) 12.152 20.322 231.748 (1371 (311 71.774 158.3661 11.280 (11.407} 60,694 {60.634} 55,860 {55.789) 94,036 {93.949) 144,650 (124.800) 60,135 {59,580) 102,406 1102,284) 236,419 1280,784) 2.549.608 11549.484) 13h08 127 160) 171) 187) 119.850) 555 1122) 44.365 1124) 320,964 1.830.343 11,696,134) (9,5811 1297.9991 133 157,174 320,964 5.665.989 (5.524,8841 {273.9131 188,156 Total of funds 1.329.017 6.060.667 15.785.925} 1.603.759 Page 20 ARUN AND CHICHESTER cmzENS ADVICE BUREAU {A Company Limited by Guarante¢} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 12. stat•m•nt of funds {¢ontInu￿) In DC (Debt and Prosperity FundF To work wilh d￿nts with high levds of debt who hav8 difficulties managing their finances. Support and guidan￿ provKled to improve dients. overall financAal [￿SitIon allowing them to better manage their commitments. Bognor Reg1$ Foodbank- Supporting users of the Bognor Regis Foodljank to maximise iheir income. Chl¢hest¢r DC Energy- Providing an enefgy helpline suppo￿"ng re$￿entS energy advice. Chlchosler Foodbank- Supporting users of the Chichester Fo(xlbank to maximise thgir income. Cit A Energy Projects - Providin9 consurner5 aSSiStance wrth energy tsrrffs. benefrts, and support available. ways lo reduce energy bills and maximise energy effiaen¢y and raise Carbon Monoxide awarenes5. Energy Redre$$ (2 and 31- Oeyeloping a regional energy advice seNce single point of (Ljntact. Training is given lo our core seNice advisers to upskill them in delivering energy advice and lo make sure that they can recognise fuel poverty and offer INJhl touch energy advi￿ or ￿ler to specialists if needed. Food Partnership linc ADCIFFCC) - Develop f(M)d coordination and support seThices to enable a move from food ￿lIart¢e lo food ￿$￿IlenCe. Fuel Voucher S¢hÈme IEa$t Sussex)- Administrative support to Hastin9s LCA in issuing fuel voucher5 to those facing a financial crisis. H•nry Smlth - M•ntal H•alth - Provhle oulreach seThice at Chapel Street Clinic in Chichester (Pibl Originally funded by a private dorKJrl MaPS - Deliver debt advice to dbents leading on to specialist ￿se work. Multiply WSCC - To provide numeracy chaMp￿nS to pro¥Kle money mwmenl and ThJmeracy skills lo those who are most disenfranchised in need of support. National Lott•ry - Hom• Visiting - Home visils to provide advice lo dienls who are unable lo visit a centre. SGN Carers - A carers focused proiect funded by SGN and delivered by ACCA and Carers Support West Sussex I'CSWS'I where CSWS provides training to ACCA staff lo identify and refer carers and ACCA provide training lo CSWS lo idenlify and refer carers in poverty and ACCA delivering energy advice services lo Carers. Social Prescribing - Link workers. based in GP surgeries in Littlehampton. Rustiwon, East Preston, and Angmering, to provide a holistic approach lo patient's well-being. Tackling Fuel Poverty - A partnership funded by SGN. SSEN and SW to target people within the Ni¢8 Vulnerable Group list and kjcated in 8reas of depriVatio￿h1gh fuel povety. The project is delivered in Arun. Chichester. Crawley. Hastiry. Rother and Easttx)ume. ACCA subconlracts with olher LCAS to deliver the service oulside its core area. UKPN- Fuèl Pov•rty and Carbon- Working other Citizens Advice in Sussex and Essex, to fo￿$ on providing a low carbon transmission seThice to vulnerable UKPN ¢ustorner5 by helpiNJ them lo make their homes rnore energy efficient. WSCC & Energy Advlce - One-stop sfK)p for all energy related for residents. Providww light touch and specialist Energy advice via le￿phOne and Vid￿ services. Household Support Fund {HSF}- Grants to support those at risk of fuèl poverty by helping with costs of fuel & w8ter debts. prowding wami dothinglhousehdd ilems & e￿erg￿ffiUent white 9oods. Other funds indudes: Aglllty Eco - W¢xkww WTlh other LCA to sup￿1 dients who are most vulnerablè to fvel poverty whh upgrades to reduce bills arid make their homes wamier. Ford Prfson - To support inmales wiiti a range of issues induding debL benefrts. housing, employmenl and budgeting advice. Homes for Ukralne - Working with partner organisations to support all aspecls of well-being of sponsors, guests and families who are part of Ihe Homes for Ukraine s¢heme. Page 21 ARUN AND CHICHESTER CITIZENS ADVICE BUREAU IA Company Limited by Guafant•e) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 12. Stsl•ment of fvnds l¢ontlnu•d) Statement of funds- prior year Balance at 31 March 2024 BalarrE at 1 Awl 2023 Transfers inloul Income ExpeThJiture Unrestricted funds General Fund 667.124 387.288 164.4621 11.897) 1.008.053 Restrlcted fund$ Arun DC - Debt Lantlknrd 84.333 25.852 10.000 28.607 49.155 5,957 4.200 2.751 224.359 98.700 {84.SOSI {25.866) {10.1261 {28,6691 {49.2001 15,957) 15.568 12.833) 1226,432) {98.773) 172 Bognor Regis F¢X￿ Bank Chichester DC Energy Chichester Foodbank Ad￿Ser Cit A Energy Projects Community Food Growing Oementia Support Outreach Oigital Money Coach Energy Redress (1 a 2) Food Povety Fuel Voucher Scheme {East Sussex) Henry Smrth- Mental Heatth MaPS 14 126 62 45 1,368 82 2.073 73 12.340 $6.889 55.860 154.650 90,169 80.971 220,650 2.779.461 {12.367) (56.903} {55,865} 1154.740) 190,186) 180.972} 1220.715} 12.777,055) 27 14 Multiply National Lottery- HO￿ WisitwKJ Social Preseribing Tackling Fuel Poverty Together WSCC HSF & Energy Advice UKPN Fuel Povety 1 & 21 Carbon Other 90 17 65 (2.4061 1.319,608 48,186 {998.644} 148,255) 320.964 69 5.352.698 {5.033.6311 1.897 320,964 Total of funds 687.124 5.739.986 {5.098.0931 1.329.017 Page 22 ARUN AND CHICHESTER cmzENS ADVICE BUREAU {A Company Lifflitod by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13. Anatysls of net assets botw••n lunds Anatysls of n•t assets betw•on fvnds . Currènt year Unrestrlcted Rostrlct fund$ funds 2025 2025 Total funds 2025 Current assets Creditors due wilhin one 2.352.524 1936.9211 188.156 2.540.680 1936.9211 Total 1.415.603 188.156 1.603,759 Analy$i$ of n¢t assets belween funds - prior y￿1 Unrestricted Restricted funds fiJnd5 2024 2024 Total fiJnds 2024 Current 8ssels credi￿ due within one year 1.708.520 {700.467) 320.964 2.029,484 {700.4671 Total 1.008.053 320,964 1.329,017 14. Reconclllatl¢)n of net movement in lunds to net cash Ilow from op•rating a¢tiviti•$ 2025 2024 Net income for the year (as per Statement of Finanaal Aclivibes} 274.742 641.893 Adjustments for. Dividend5, interests arKI rents Irom Miv•stsTr￿nts Decreasel(increase) in debtors Increaselldecreasel in ¢redilors 112.8631 {188.9561 236.454 {24,7361 1.079,522 {845.3591 N•t ¢ash provid8d by operating actlvities 309,377 851.320 Page 23 ARUN AND CHICHESTER CITIZENS ADVICE BUREAU (A Company Limited by Guarantsel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 15. Analysis of cash and Cash oquivaknts 2025 2024 Cash in hand 2.062.153 1.739,913 16. Analysls of changes In net debt At 31 March 2025 2024 Cash Ilows Cash at bank aryl in hand 1.739.913 322.240 2.062.153 17. Pension commitments The Charity opefates a defined contribulion pensk)n scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The penS￿n cost charge included within the Slatement of Financial Aclivitie5 represents c¥)ntributions payable by the Charity lo the fund and amounted lo £30.39912024 - £22.5411. The outstanding amount owed to Ihe pension scheme at the year erHJ was £Nil12024= £Nill. arKI is indude(l in uedltors. 18. Op•ratlng lease commitments Al 31 March 2025 the Charity had Commilments to make fulure minimum lease pa￿ents under non- ¢an¢ellable operating leases a$ fdbws: 2025 2024 Land. buildings and olh•r Not latsr than 1 year Later than 1 yEar arKI not later than S J*8rs 6.976 12,669 14,669 21.117 19.645 The Company has made payments totalling £7.451 {2024: £17,645), ￿1¢h are recognised as an expense in th¢ Slalemenl of Finanoal Ackn'vilies. 19. Related party tran&ictions The Charity has not entered into any related party transaction during the year. rnr are there any outslanding balan¢es ¢)wng befv￿n related partbes and the Charity al 31 March 2025. Page 24