SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (REGISTERED NUMBER.. 05582643) REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limited by guatante8 and not having share capllal} DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The diredors, who are also the Iruslees, present their report and the accounts for the year ended 31 March 2024. al status Th8 company incorporated on 4 October 2005 and commenced its charitable activities on 1 April 2CNJ6. The registration number of the company is 5582643. The company is also a registered charity (number 11129991. The charity is consliluléd by ils memorandum and artidgs of association. The liability ol the members is limited by Ihelr guarantee. In the event of the company being wound up during lh8 peilod of their membership lor within a year following), membérs undertake lo contribute such amounts as may be required, up lo a maximum of £1. Ist?red offlc9 11 Porchesler Road Woolslon Southampton S019 2JB Accountants Knlght Goodhead Llmlled 7 Boum&moulh Road Chandlerfs Fofd Eastlolgh Hampshire S053 3DA Bank CAF Bank Ltd Kings Hill West Malling Kgnl ME19 4JQ Prlncl al acll The principal activity of the charity is the provision of advice and representation In the fields of 8mploymenl law and welfare benefits to r8sidenls of Southamplon.
SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limited by guarantee and rsol having share capital) DIRECTORS, REPORT FOR THE YEAR ENDED 31 MARCH 2024 (continued) Ob'eclives and actlvltiès Within the field of employment rights and welfarè b8n8fits, tho charity aims io provide its clients with high quality, accurate advice and Iwh&rg approprfatsl representation al tribunals elc. This seNIc8 Is available lo all who live within thè arèa of Southampton and those from other areas such as trade unions and housing associations wSth whlch the charity has fvnding agreements. The strategies for achiewng Ih8S8 aims and obj8clives may be sumrnaris8d as follows.. al Staff - all staff are encouraged to provldè 8n exceptSonal level of commllment lo tho cllenl group. The charity has a w811 developed training programme that ensures the quality of advice is sound. consislenl and accurate., bl The Advlce Service Alliance - adhence lo the Quality Mark ensures Ihal management and Staff are committed to excellence ba58d on a strong qualilalive base., cl Centre ol Excellenc8 - th8 charity slrfves lo be recognised as providing high quallly advlce and representation in Ils area of expertise,. dl Speciali5ts- the charity focuses only on Its area5 of expertis8 in welfare benefits and employmenl law,, el Outreach - In order to ensure that ils service5 are available to all members of the community, the charity operated a numb8r of outreach cenlres., n Equality ol opportunity - the charity's staff complement18 Intended lo be broadly representallve of the communlly which il seNes. Dlrector5 and trust898 The directors who served during Ihe yeaf were.. J Brear R Stokès DC Murray DG Wrlghlon CL McEwing DI Goodall J Atkinson M Safi Chair Vice chair Treasurer Secretary lappoinled 6 D8C8mb8r 2023} lappolnled 6 December 2023} Th8 charity Is managed by th8 trustees, who d8lega18 day to day iesponslbility to Gary Edwards, manag8r, and the management 18am who have operallon81 r8sponsibllSty for servlce deliv8ry.
SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limited by guarantee and not having share capilall DIRECTORS, REPORT FOR THE YEAR ENDED 31 MARCH 2024 (continued) olntmenl of trustee$ Tru51ees ar8 elected to post havlng been selected from suitable candidates to gn5urg that the board contains an appropriate balanc8 of expertise. Trustees undergo an initial induction course. Th@ trustees normally meet bi-monthly but more frequenlly il needed lo att8nd lo the legal and admini51rative affairs of the company and to review and s81 thè policy and long term strategies of the charity. Thgre is one sub commillee.. Pe150nnel and Development, which is charged with developing and monilorfng delivery ol the slralegic plan and policy and p81sonnel matter5. We have completely advised and updated our safeguarding pr0dureS, and this is a standing ilam at every board meeting. Risk ass&ssmfrnt Th& Irusl8es continue lo assèss the major iisks lo which th& charity is exposed, in particular those related lo the operations and finances of the charity and bèli8v8 effectiv8 insurance, checks, controls, and procèdures ate in place lo minimise those risks. Spacilic plans induding our three years buslnèss plan 2024-27 and contingency planning for a rangè of oulcornes Irom the review of ¢onlraclual arrangements are in place. A Risk Registèr is compiled and reviewed al each Board mèeting lo ènsure 811 necessary actions to minimisè risk are in place. As required by the AQS Quality mark procedures ther8 is a full s81 of offic8 manuals including rinancial proc8dur&s. In March 2024 we had our AQS exlemal audit whi¢h was again very positive. The auditor highlighted many ar8as where we 8x¢eeded national standards and idenlili9d our approach lo Risk Reporting as an area of good practsce. The next audit will tak8 pla¢e within the first quarler of 2026. Safeguarding is a slanding item al 8V8ry board meetSng and a Board member has lead re5pon5ibility for safeguarding issues. Rovlgw of Actlvlties We operate a five day working week, again w8 deliveied around 6,000 client ep150des and assisted al over 200 tribunal procèedings. A hlgh proportlon of our casèload is Personal Independence Appeals and Mandatory Reconsideration. Sadly, due lo the sheer volume within the Tribunal Service, appeals are now taking around 1 year 1018 months to be heard, We have al any one Ilm8 around 160 live Tribunal cases mad8 up of both Employment and Benefit law. We are innovative in our delivery methods lo me&1 the demands of our servic8. In th8 finan¢ial year no justified complaints We recelved, only compliments and donations. We published a very delalled annual report on our webslle and Included feedback from cllents, polltl¢ian5 and health professlonals. We generated over 7 limes the financSal benefit for our s8rvice users for every pound invested in our servSce, money that is spent in the local economy. In 2018 the Clty Council awarded an Advl¢e. Information and Guidanc8 Contract to a consortium led by Soulhamplon CAS for an initial five years. This was exlendod in April 2023 to Nn until the end of January 2025. We have subconlracled with that organisalion lo provide the whole of the specialist advice and fepresenlalion on employment and welfare matters funded under that contract. During the year we received final funding from the Henry Smith Charity and with this were able to employ and professionally support a wglfare benefit worker who operalas across several advic8 agencies. That ha5 now finished as they cannol support an individual charity for more than rsine years, we are always looking for additional funding stream5. Our piincipal funding comes from two conlraclual sources. We hold the sub-conliacl administered by Southampton CAS to undertake Ihe volume of specialisl work lemploymenl and welfare) provided for and funded in the Advice Infomialion and Guidance contract let by Soulhampion City Council. The other Contract is diie¢l with SCC for Disability Welfare Advice which again expiras al the end of January 2025. We await decisions as lo extension or r8vislons from SCC for future provlsion of Advice Services in the Cily. Flnancial rovlow A summary ol the charivs financial perf0mnCe is shown on page 7 of the accounts. The charity made a surplus of £37,760 12023- £7,482 deficill. Thg lolal reserves ol th8 ¢harity al the year end were £203,243 (2023.. £165,483).
SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limited by guarantee and not having share capilall DIRECTORS, REPORT FOR THE YEAR ENDED 31 MARCH 2024 (continued) Financial review Continued The laller contract complemgnls th8 AIG contact but provides largeled support for cllants with disabilities who ar& not coverad wllhin that contract. The City Council agreed. Both these contracts received an inflationary uplift of 60A on the contract values in 2023. Both contracts are due10 8xpira in January 2025 and our expedation is that thè City Council will commission n8w arrangèmènts in Ilné with ils Early Interv8nlion & Prev8nlion Slralègy. New contractual ariangèm8nls and contracts specifications are awailad and we expèct these lo reflect both the difficult financial posEtion of the local aulhorlty and a concenlrallon on delivering agaSnsl the core slalulory r8sponsibililies ol th8 Council. SARC will naturally se8k lo participate lully in thè exercise making lh8 case for slralegic contribution to thg City'5 priorities and th8 ne&d for this to be supported by fair and adequalglgvels of funding. SARC is clear that support from th8 City Council 15 vital lor us lo develop our longer-lerm business plans and allracl further exlemal financial 5UPPOrt bul most fundamentally lo ensurg that SARC r8mains vlable in the short la mgdium18rm, For over a d8cad8 or more we have made sustained efforts lo Identify and secure fresh Income sources lo complement our Council funding and hav& signifl¢anlly reduGed the proportion of our Income whlch is Council depgndenl. As alway5, with grant lunding from exlemal sources, funding is usually lime lirniled and the "rnaikel, for such funding is characlerised by an ever larger number of organi5ations seeking lo acc8ss the finite funding available. W@ currently ieceivg funding from th8 Alex Ferry Foundation and th8 Nalional Lollery Comrnunily Fund and are actively pursuing a number ol furth8r funding applications. Donations from clients again exc88ded our budget. Reservè The Iruslees, obj8clive is lo mainiain sufficient r858rv951o fund,. lil Opeialing costs lo enable the organisalion lo continue trading during any unusual disruption lo income. This is e51imaled lo represent at least 5¥¢ of annual income., li1} Cosls of Closure including redundancy costs, staff notice pay, potential legal costs should TUPE apply, holiday pay and other final payments lo creditors., liiil Anlicipaled building repairs and mainlenance lo ensure compliance with conlraclual obligations in terms of the leas& and for an ongoing programme of 8quipmant replacemenl. On the above basis il is cuiienlly eslima18d Ihal b8hveèn £105,000 and £110,000 is oquired lo b8 h81d in reseNe. Due lo the prudent cost reductions undertaken by SARC lo preseNe th8 viability of the centr8, together with the success of the team in secuiing olh8r SOue$ of grant fundin9 and an improv&m8nl In donaUon$, SARC is holdlng higher reserves than anlicipaled. However due lo tho extremely uncertain financial environment SARC Is currently operating In, the board believe It Is appropriate lo hold highei reserves until the 511ualion with funding becomes Glearer,
SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limited by guarante8 and not having share capital} DIRECTORS, REPORT FOR THE YEAR ENDED 31 MARCH 2024 (continued) Public beneflt The Iiuslees confirrn that they have referred lo the guidance contsined in the Charity Commisslon's general guidan on public benefit when raviowing Ihg charity's aims and objectives and In planning future aclivilies. Dlr8Ctors' res onslbllllles The charfty INslees (who are also the dlreclors lor the purposes of company lawl arè responsible for preparing the Irusle6s annual report and Ihe financial slalemenls in accordance wilh applicable law and United Kingdom Generally Accepted Accounting Practice. Company law r8quirgs th8 dir8clors lo prepare financial 51alemgnls for each financial ygar, which give a true and lair view of the stale ol affalrs of the Gompany and of Ihg income and expenditur8 of th8 company for that perfod. In pr8paring those acGounts the dlrectors aro requlr8d lo., select suitable a¢counling policies and then apply them consislenlly., obsoNe the methods and principles in the Chari118s SORP., make judgements and estifflalg5 that are reasonable and prudgnl., stale whether applicable accounting standards have been followed, subl8cI lo any material departur8s disclosed and explained in th8 financial slalem8nls', and pr8par8 the a¢coun15 on the going concern basis unless il is inappropriate lo presum8 Ihg company will continue in operalion. The directors ar8 respon5ibl& for keeplng prop8r accounting racords that are suffici8nl lo Show and explain the company's Iransacts'ons and disc1059 with reasonabl8 accuracy al any lime th8 h'nancial position of th8 company and that enable them lo ensure that the financial slalem8nls comply with the Compani8s Act 2006. They are also r8sponsible for safeguarding the assets of the company and hence for taking reasonable steps lor the pr&venlion and d818clion of fraud and other irregularities. Thls report has been pr8pared in accordanc& wllh the special provlsions of Part 15 of the Companl8s Act 2006 relating lo small ¢ompanles. Approved by order of the board on and signed on their behalf by 4 edt&f QOVÉ D G Wrighton S8crptary
INDEPENDENT EXAMINER'S REPORT TO TTrIE MEMBERS OF SOUTHAMPTON ADVICE & REPRESENTATION CENTRE l port lo the Iruslees on my examination of thè accounts of Southampton Advice & Representation C8nlr& lor th& year ended 31 March 2024, which are sel out on pages 71016. RESPONSIBILITIES AND BASIS OF REPORT As the trusl98s of the chaiilab18 company land also its direGlors for the purposes ol company lawl you are responsible for the pr8paration ol the accounts in acGordance with Ihg requirements of th8 Companies Act 2006 Ilhe 2006 Act }. Having satisfied myself that the accounts of Ihe chaiilable company are not required to be audited under the Charities Act 2011 and ar8 eligible lor an independ8nl 8xaminalion, I report in respect of my examination of th8 Iruslee's accounts carried oul und&r seclion145 of the 2011 Act. In carrying out my 8xaminalion I have followed the Directions given by the Charity Commission undèr section 1451511bl of the 2011 A¢t. INDEPENDENT EXAMINER'S STATEMENT Since the ¢harity's gross income exceeded £250,000 your examiner must be a membef of a body listed in sedion145 01 thè 2011 Act. I confirm that l am qualified lo undertake the èxamination because l am a member of the Institu18 of Chart8red A¢untants in England and Wales, which is one of the listed bodi8S. I have completed my examlnallon. I confirm that no material matters have come lo my a118nlion in connecllon with the examination giving rne cause lo belleve Ihal,. 111 accounllng records W8r8 not kept in respect of the Charitable company as required by 88clion 386 of the 2006 Act,, 01 12} th& accounts do not accord with thos8 records; or 131 the accounts do not comply with the accounting requirèments of section 396 of the 2006 Act other than any requirement that the ac¢ounls giv8 a 'lrue and fairf view which is not a matter considered as part of an indep8ndenl examination,. 01 141 the accounls have not been prepared In accordance with the m8lhods and princSples of the Slalemenl of Recommended piadice for accounting and r6POrting by charities applicable lo charities pfftparing their accoun15 in a¢coidan¢8 with the FSnanc4al Reporting Standard appllcab18 in th8 UK and Republic of Ireland IFRS1021. I have no ¢oncems and have come across no other mallers in connection with the examination lo whlch attention should be drawn in this report in ord8r10 8nable a proper undefslanding of th8 accounts to be re8¢hed. J E Harrls FCCA Knlght Goodhead Llmlted Chartered Accountants 7 Boumemoulh Road Chandler's Ford, Easlleigh Hampshire, S053 3DA
SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company Ilmlled by guaranlee and not having share capital} STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 Ilncludlng Income and Expenditure account) Unrèstrictéd funds Restrictsd Totsl funds Total funds funds 2024 2023 Notés INCOME Donations and legacies 8,612 8,612 6,562 Charftable activRJes 178,677 65,902 2H,579 249,921 Investment income 3,924 3,924 1,221 TOTAL INCOME 191,213 65,902 257,115 257,704 EXPENDITURE Charitable acliwties 156,689 62,666 219,355 265,186 TOTAL EXPENDJTURE 156,689 62,666 219,355 285,188 NET INCOMEIIEXPENDITREI BEFORE TRANSFERS 34,524 3,236 37,760 17,482} Transfe bolween funds 1,700 11,700) NET MOVEMENT IN FUNDS 36,224 1,S36 37,760 {7,4821 FUND BALANCES BROUGHT FORWARD 165,483 165,483 172,965 FUND BALANCES CARRIED FORWARD 201,707 1,536 203,243 165,483 Th9 slalemenl of financial activities indudes all gain5 and10s5es r8cogni8ed in the year. All income and expendilure derives from continuing aGtivilies.
SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company Ilmlled by guarantee aNI not having share capital) PRIOR YEAR STATEMENT OF FINANCIAL ACTNITIES YEAR ENDED 31 MARCH 2023 Ilncludlng Income and Expenditure account) Unrostrlcted lund5 Restrlctsd ToLIl funds funds 2023 Notes INCOME Donations and16gacies 6.562 8,562 Chaillable acllvllles 168,068 81,853 249,921 Inves1rn8nl incomè 1,221 1,221 TOTAL INCOME 175,851 81,853 257,704 EXPENDITURE Charitable activlligs 183,333 81,853 265,186 TOTAL EXPENDITURE 183,333 81,853 265,186 NET EXPENDITURE BEFORE TRANSFERS 17,4821 17,482} Transfer8 between funds NET MOVEMENT IN FUNDS 17,4821 17,482} FUND BALANCES BROUGHT FORWARD 172,965 172,965 FUND BALANCES CARRIED FORWARD 165,483 165,483
SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limitèd by glraranlee and not having share capital} REGISTERED NUMBER . 05582643 BALANCE SHEET AT 31 MARCH 2024 2024 2023 Notes FIXED ASSETS Tangible as5e15 333 CURRENT ASSETS Debtors Cash al bank and in hand 23,085 190,636 213,721 11,013 190,354 201,367 CREDITORS: amounts falling due within one year {10,811) 135,884 NET CURRENT ASSETS 202,910 165,483 NET ASSETS 203,243 165,483 FUNDS R&slricled lund$ General fvnds 1,536 201,707 165,483 TOTAL FUNDS 203,243 165,483 For the financial yeai ended 31 March 2024, the company was enlilled lo ex8mplion from audit undgr s8clion 477 Companies Act 2006,. and no nollc& has been deposited under secllon 476. The dir8Ctors acknowledge Ihelr rèsponslbilities for ensuring that the Company keeps accounlSng records, which comply with section 386, and Preparfng accounts, which giv8 a true and lalr view ol the slate of affairs ol the MpanY as at the end ol the year and ol ils surplus or deficit for the financial year, in accordance with Ihe r8quirem8nls of s8¢1ion 394 and 395 and whSch otheMise comply with the r8quir8menis of the Companles Act 2006 relating lo accounts, so far as applicab181o th8 company, The accounts have been prepared In accordance with the special provisions of Part 15 of the Companies Act 2006 relating lo small companies. Approved by the Trustees on Lf - i Z and signed n Iheir behalf by D Murr TEasurei
SOUTHAMPTON ADVICE & REPRESENTATION CENTRE Icompany limited by guarantee and not having share capilall NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 I ACCOUNTING POLICIES la) Accounting convention The financial slalemenls have been ppared in ac£ordancg with the Financial Reportlng Standard applicable in the UK and Republic of Ireland IFRS 1021 effective 1 January 2019, the Accounting and Repcrting by Charities.. Slalemenl ol Recommended Practic8 applicab181o charili8s preparing Ih8ir accounts in accordance with FRS 102 and the Companies Act 2006. Soulhamplon Advic8 and R8presentalion Contr8 maals th8 definition of the public benefit entity under FRS 102. Assets and liabilities are initially recognised al historical cost or transaction value unless otherwis8 Stated in the relevant accounting policy nole. The accounts have been prepared on the going conc8rn basis. There are no malerlal uncertainties about Ihe charllls ability lo continue. Ibl Fund accounting Unr88tiicled funds are available loi use al the dSsciellon ol the trustees in further8nc8 of the g8n8ral obl8cIIv8s of th& charlty. Reslricled funds are subject8d lo reslriclions on their expenditur8 imposed by the donor, Icl Income All Income Is included iri th8 Slalem8nl of Flnanclal Acllvities when the charity Is enlllled lo th8 incom8 and the amount can be quanlllled wllh reasonable accuracy. Th8 followlng speciflc policles are applied lo partlculai calegoiles of incom8'. Donations and legades are received by way of grants, donations. legacies and gifts and Ss Included in full in the Slal8menl of Finanaal Actlvill85 when r9ceivable. Grants, when 8ntillemgnl is not condillonal on the delivery of 8 specific performance by the charity, are recogni58d when th8 charity becomes unconditlonally enlilled to the grant. Inveslrnenl income is included when receivable, Resources are deferred whgn, al the end of an accounting period, they have been received bul the charily has yet lo become unconditionally enlilled lo them. 10
SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limiied by guaranlee and not having shar8 capitsll NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) 1 ACCOUNTING POLICIES {conlinuedl Idl Expenditure EXpendIlu is recognised on an accrual basls as a liabllity is inoJrred.11 indudes any VAT paid, Costs are apportioned In line with the Income recelved from that source durlng the year. Charitable aclwities expenditur8 comprisès of those Costs incurrèd by th8 charity in th8 d81iv8ry of its activities and s8rvice3 for ils b9neficiaries. It indud&s both costs that can be alli)caled directly lo such aclivits&s and those costs of an indirect nature necessary to support thèm. All costs are allocated between the expendiluie ¢alegori6s of th8 Stsl8m8nl of Financial Activities on a basis designed lo reflect the usg of the resouice. Costs relating lo a particular adivity ar8 allocated directly. lel Fixed assets Fix8d ass8ts ar8 capitalised for ongoing use wilhln the company, where the indlvldual cost of the asset exceeds £100, Depreciation is provided on fixed a559ts lo spread the cost over the estimated useful Ilves of the relevant asse15 al the following rale5'. Leasehold improvements Ofllce equlpm8nl Fumilure 2nd Ilttings 339h slraighl line 33Vo 51ralght Ilne 33Yo slraighl line {fj Penslon costs Conlrfbullons in resP8cI of th8 company's de15ned conlrlbullon scheme are charged to the Stslement ol FSnan¢lal Advllles for the year in which they are payable lo the scheme. Differen$ beteen contributions payable and contiibullons aclually pald In th8 year are shown as ellher accruals or prepayments al Ihe year end. {g) Basic financlal instruments Tho charitable company only enters into basic financial instrument transactions that result in the recognition ol financial assets and liabilities like trade and other debtors, cash al bank and creditors. These basic financlal instruments are me85ured and transaction price. Financial assets and liabilities classified as due within one year arg not amortised.
SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limitèd by guarantee and not having share capilall NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) 2 LEGAL STATUS The Charity is a company limiled by guaran19e and has no sharg capital. The chaiilable company was incorporated on 4 October 2005 in England and Wales and was r8gis18red on 15 February 2006 with the Charity Commission in England and Wal8S. Th9 regisler8d office of th8 charitabl8 company is11 Porchast8r Road, Woolston, Soulhamplon, S019 2JB. 3 INCOME FROM CHARITABLE ACTIVITIES Unrestrlcted Rè$trlctsd 2024 2023 Funding contracts and grants: Southampton City Council Southampton Citizens Advic8 svs Henry Smllh Charlty Al8x Fery Foundation Th8 Access to Justice Foundation Other small grants Other Income., Training income 105,499 71,728 105,499 71,728 14,864 35,667 9,902 5,469 950 100,000 67,668 13,004 52,725 9,397 6,727 400 14,864 35,667 9,902 5,469 950 500 244,579 178,677 65.902 249,921 The r851ricted fund gran15 analy5ed above fomi part ol the leVant funds as delalled In note 9. 4 STAFF COSTS 2024 2023 Wag8s and salaries Soaal security c0518 Pension 156,240 9,542 7,727 173,509 196,773 12,167 7,114 216,054 The aveTage number of 51aff employed during the year wa5 612023.. 81. No employee recelved emoluments of £60,000 or more during Ihls year or the prlor year. Key management personn81 w8r8 paid a lolal 01 £49,08212023: £48,791). During th8 year or th8 prior year no trus188s received any emolument. were paid any 8xpenses nor w&re 18imbursed for exp8ndilure incurred on behalf of th8 charity. Total pènsion contributions of £7,72712023'. £7,114) were paid by the charity and are included in thé SOFA. Thèro were no oulstsnding contrlbutions payable al the end ol Ihis year or the prlor year. 12
SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limitèd by guarantee and not havin9 share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 Icontinuedl S EXPENDITURE Unrestrictod Restrlct8d 2024 2023 Costs dlr8ctly allocated to actlvlties Direct staff costs (see note 41 Staff and volunteer 8xpgnses staff welfare Training and recrullmenl 134,576 205 117 352 135,250 38,933 634 659 173,509 839 776 352 175,476 216.054 431 1,393 333 218,211 40,226 Support costs allocated lo actlvltles Rent and ratas Utililias Cleaning Computer Costs Publications and subscriptions Telephone Postage, pnnling and slalionery Insurance Malnlenance Legal and professlonal feeg Bank charg8s Depreciation 3,452 3,737 406 5,818 465 4,212 687 1,343 335 9,244 2,683 12.696 8,420 406 10,689 1,432 4,212 1,300 3,352 595 13,029 2,505 825 11,484 934 4,140 1,694 2,547 4,733 1,200 74 1,242 44,407 4,871 967 813 2,009 260 61 167 20,683 81 167 41,330 20,647 Gov•rnance ¢08ts Accountancy and examination fees Quality mark monitoring f90S 1,793 1,793 756 2,549 1,812 756 2,568 756 756 1,793 156,689 2,666 219,355 265,186 In¢ludgd w(thln accountancy and examinalSons fees above are amounts due lo the Independ8nl 8xamlners In relation to independent examination of £1,44012023'. £1,440} and £353 for other work {2023', £3721, 13
SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limlled by guarantee and not having share capltsll NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) 6 TANGIBLE ASSETS LBasehold Offico fvrnilur• Improvements & oqulpment Total COST Al baginning of year Additions Al end of year 40,489 17,561 500 18,Q61 58,050 500 58,550 40,489 DEPRECIATION Al beginning of year Charge for year Al end of year 40,489 17,561 167 17,728 58,050 167 58,217 40.489 NET BOOKVALUE Al end of year Al beglnning of year 333 333 7 DEBTORS 2024 2023 Prepayments Accw8d Income Other debtors 3,453 18,666 966 23,085 2,555 8,333 125 11,013 8 CREDITORS: amounts falling due within one year 2024 2023 A¢crua15 and d8ferr8d income Other credllors 1D,811 35,807 77 35,884 10,811 14
SOUTHAMPTON ADVICE & REPRESENTATION CENTRE Icompany limited by guaranl8a and not having share capits NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) 9 RESTRICTED FUNDS Funds blfwd Funds clfvid Income Expendituro Transfers SVS- S018 B1g Local Henry Smllh grant ex Ferry FOundat)n The Access lo Justic8 Foundation 14,864 35,667 9,902 5,469 65,902 {14,8641 {32,9311 19,9021 4,969 162,6661 (1,2001 1,536 500 1,700 1,536 SVS- S018 Blg Local S018 Big Local ¢ommi55ioned grant award lo lully fund an outreach seNice, providing two advice sessions pei monlh in Townhill Park for the local community. Henry Smlth Grant This funds the outreach worker post shared across the Advlc8 Soulhamplon Partn8rship, Conlinuallon funding was approved for further thr8e years In Septèmber 2020. The transfer represents costs accwed In Ihg prior year as unraslrlcled exp8ndllur8 which in realily was sp9nl from this grant. The £1,536 fund balanGe represents funding used to pay for the Quallly Mark monitoring lees lor the next year5. Al8x Forry Foundallon Funding toward5 the purchase ol a laptop and Io cov8r the company's compulgr Sa¢9 contract. Tho Access to Justlc8 Foundatlon This grant supports free legal advice lo enable the poorest in oui 50ciely lo fight injustice and deprivation. The £500 transfer represents fixed assets purchased from the fund during the year. 10 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unr8slrlcl&d R&strlclod 2023 Year ended 31 March 2024 Tangibl8 fixed assets Debtors Bank and cash Creditors 333 21,549 183,963 4,138 201,707 333 23,085 190,636 110,811 203,243 1,536 6,673 6,673 1,536 Unrè8lrlclèd Restrlctsd 2022 Yeargnded 31 March 2023 Tangible fixed assets Debtors Bank and cash Creditors 11,013 170,593 16,123 165,483 11,013 190,354 35,884 165,483 19,761 19,761 15
SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limited by guarantee and not having sharo capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 Icontinuedl 11 DEFERRED INCOME An element of grant income recelved by Ihg charity during the year has been deferred as il relates lo later accounting perSod5. The movement in the year is d&lailed below,, Income deferred In year Amounts released from piavious years Nel movement In the Slalgmenl of Financial Aclivilies 6.673 119,761 13,088 12 RELATED PARTY TRANSACTIONS The were no related party Iran5aclions during this year or the prior year. 13 OPERATING LEASES At 31 March 2024, the charity had annual commitments under non-cancellable op8rallng18as8s for 18nl ol th8 offlce building. This lease is due lo explre on 31 March 2029 and the annual commitment is £14,250. Th8 lotsl amount payable until Ihg end of thg lease IS £71,250 {2023.' £12,325). 16