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 - adhe￿nce 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 pr0￿dureS, 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 perf0m￿nCe 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 SOu￿e$ 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 p￿pared 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￿$ bet￿een 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