SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (REGISTERED NUMBER .. 05582643) REPORT AND UNAUDrrED AccouKrs FOR THE YEAR ENDED 31 MARCH 2025 SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limilgj by guarantee and not having Fthare ca￿) DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The directors, who are also the truslees, preS￿t their rewxt arml the accounts for the year endwj 31 Marth 2025. The company incor[￿￿ on 4 Octs)ber 2005 and comm8nLxd ts adi¥thes on 1 April 2006. The registration nurnber of the company i8 5582643. The txmmpany is akn a register&l tharty (number 1112999). The charity is constiluted by its mem￿anduM and artKles ofasso(ath. The liability of the membets fj limited by Ilw'r guarantee. In the event of the company being M)und up during the pertod of their mernbership {or wthin a year following), rnernbern undertake to contr￿te suth amounts as may be required, up lo a maximum of £1. Ro 11 Porchester Road Woolston Southampton S019 2J8 counta Knighl Goodhead Liniled 7 Boumemouth Road Chandlerfs Ford Easuwgh Hampshire S053 3DA CAF 8ank Lid Kings Hlll West Majling Kent ME19 4JQ The prirKipal aclivity of the tharity k8 the proliwi of adYK8 reweS￿lation in th8 fietds of anployment law and wella benefits lo residents of Southampton. SOUTHAMPTON ADVICE & REPRESENTATION CENTRE {Company limitsd by guarantee and not having share caprtal) DIRECTORS, REPORT FOR THE YEAR ENDED 31 MARCH 2025 (continued) ectivts and actlvltle8 Within the field of employment rights and welfare benefits, th8 charity aims to provide its clients with high quality, accurate advice and (where appropriate) representation at tribunals etc. This Servi￿ is available to all who live within the area of Southampton and those from Other areas such as trade unions and housing associations with which the charity has funding agreements. The strategies for achieving these aims and objectives may be surnmarised as follows,, a) Staff - all staff are encouraged to provid6 an exceptional level of commitmenl to the client group. The charity has a well developed trydlning programme that ensures the quality of advice is sound, con8lStent and accurate; b) The Advice Service Alliance - adherence to the Quallty Mark ensures that management and staff ar8 committed to excellence based on a strong qualitalNe ba$8; cl Centre of Excellence . the tharity strives to b8 recognised as providing h￿h quality advice and representatton in its area of expertiBe; d) Specialists- the charity focuses only on ts areas of expertise in welfare benefits and employment lavr, e) Outreach - in order to ensure thal its servi¢xs are available lo all members of the community, the chaiity operated a number ol outreach centres., fj Equality of opportunity - the charivs staff complement is intended to be broadly representative of the ￿MMUnitY which11 sepies. Dlrecto The directors who Ser￿ during the year were., J Brear R Stokes DC Murray DG Wrighton CL McEwlng DI Goodall J Atkinson M Safi E Keogh (appointed12 November 2025) The Charity is managed by the board of Oireclors {truslees} who detegate day.tO-day responsibility to the Centre Manager and the management team who have operational responsibility for service delivery. A new Centre Manager, James Mccullough, was appointed in October 2025 on the reiiremenl of Gary Edwards. Chair Vtce chair Treasurer (resigned12 November 20251 Secretary Treasurer SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limitsd by guamtee and not ha¥ing share capita) DIRECTORS, REPORT FOR THE YEAR ENDED 31 MARCH 2025 {continued) ointment of trustees Trustees are elected lo post hawng been selthj frThn suitabts candth b ensure that the board coniains an appropriaie balance of experbse. Trustees und￿￿ an iniw lrKluclty￿ courne. The trustees nom￿lY meet bi4nonlhty but rrrtxe fr￿Uenty rf needed kn attend to Ihe legal and administrative affairs of Ihe company and b review and sei the pol* arml long temi stratvJies of the tharity. There is one sub committ88'. Personnel and Development, vknich is charged *ith developing and monitiNing del¥wy of the strabJic plan and policy and personnel matters. We have completdy adwsed th updaled our safeguardiNJ w￿dUreS, ￿ this is a slanding ilem al 8￿Y board meeting. Rlsk ajsess The trustees conb'nue to assess ts maior ttsks b ¥thith the tharity is exFM)sed. In parb'cu18r related to the operattons and finances of the charity and bdie¥e effective insuranc8. checks, C•)ntrob, and procedures ¥e in place to minimise those rfsks. Specific plans in￿1r0 our three ￿r5 business ￿an 2024-27 and contiryency ￿nIng for a rdnge of outcomes from the revlew of contraclval arrangements are in place. A Rksk Register is compiled and re￿8￿*d al ea(* Board m8eting to ensure all necessary aclj'ons to minimis8 iisk are in pface. As required by the AQS Quality marf( procedures there is a fijll sel of office manuals indudlng ftnancial procedures. In March 2024 VK had AQS extemal audit was again very positive. The auditcr highlighted many areas where exceeded national standards and KIentsf￿ our approath to W Repo￿.n9 as an area of good practsce. The next audit *ill take place within the firnt quarter of 2026. Safeguarding is a sknding itsm at e¥w board me*ing and a 8oard member has lead responsibillty for safeguardlng Issues, vlew of A We operate a fiveJncem basis. There are no material uncertainties about Ihe charitys atliity to continue. (b) Fund accounting Unrestr'cted funds a￿ availabk for use at the discretion of the trustees in fvrtheran￿ ofthe g￿eral objectives of trE charity. Restricted funds are Subl￿d to restrictions on their expendiiure imposed by the donor. (c) lftcome All inojme is W￿uded in the Statement of Financial Activities when the charity is enb'tt&J to the income and the amount can be quantified with Teasonable ac(xracy. The foll0v￿ng speafic pdicies are applied lo ParI￿lar catsgories of ino)me.' Donations and legacies are received by way of grants, donations, legacies and gifts and is Induded In full In the Statement of Financial Acb'vities when receivable. Grants, when entitlement is not condittonal on the delivery of a specific perfomiance by the tharity, are recognised when the charity becomes unconditionally entiled to grant. Investsnent income is nKluded when receivable. Resources are deferred when, at the end of an accounling period. they have been rerEived the charity has yet to become uncondit￿nallY entiNed to them. (d) Expendibjre Expenditure is r80)gnis&J on an accrual basls as a liabllity Is inuJrfwJ.11 indudes any VAT paid. Costs are app(Ktioned in line *ith Ihe income received from that Sour￿ during the year. Charitable actiwties expenditure comprises of those costs Incurred by the charity in the delivery of its acts'iities and servlces for ts beneficiaries. It includes both costs that can be allocated directly to such acbvib'es and those costs of an indirecl nature necessary to support them. All Costs are allocated between the expendilure categoties of the Statement of Financial Activities on a basis designed to reflect the use of the resourc8. Costs relatsng to a parb'cular ath'vity are allcKated directly. SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limikd by guarantee a￿1 not h￿iry share captsl) NOTES TO THE Accoupifs FOR THE YEAR ENDED 31 MARCH 2025 (continued) 1 ACCOUNTING POLICIES (continu&l) lel Fixed assets Flxed assets are capItal￿d for oThJoiry use *ithin the company, vk£re the individual cosl of the asset 8XC8eds £100. Depreciatim is pro¥#led on fixed a&sets lo we•J the cost over ts estimated uselul lives of ts reknnt assets at the foSlthbing rates.. Leasehold improvements Office equipment Fumiture and fittings 33% straght li 33% straight lTrne 33% stra￿t liie (Q P￿Slon costs Contribu￿0￿5 in reSp￿t of the companls deffined c¢MtthJtion thme are chaW to the staten￿nt of Flnancial Activities for the year in which they are payable to ts stheme. Diffwences bel￿￿ ￿lInI￿lI￿$ payab￿ and contribull(￿S actually paid in Ihe year are shown as either acuuais or prepayments al IIK8 ￿ar Igl Basic finaniaal instruments The charitsble company only ente￿ Inlo basic financral tnstrument transaci#)ns that result in the recognition of financial assets and liabilitt8s like trade arml Olher deblots. cash ai bank ￿ Cred￿)rS. These financial iistrumants are measured and transactknn prtce, Flnanual assets ￿ liabil￿e5 dassitsd as due *ilhin one ￿ are not amortised. 2 LEG4L STATUS The charity ts a company limitsd by guaranlee and has no sh￿e •1. The thantsble company was incorporated on 4 October 2005 in England ￿ Wales and Wds regiSte￿d on 15 Febwary 2006 *ith the Charity Commission li England and Wa18S. The registered ofte of the charitalAe company is 11 PO￿￿eSt￿ Roaj. W￿)IS￿. Southampion, S019 2J8. 10 SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limited by guaralltee and not having share capitsl) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued) 3 INCOME FROM CHARITABLE ACTIVITIES Unrestslcted funds Restrlcted Total funds Total funds fun(ts 2025 2024 Funding contracts and grants: Southampton City Council Southampton Cibzens Adiice svs H￿ry Smith tharity Alex Fery Foundation The Aixess to Justic8 Foundation Cornmunity Fund Other small grants (Xher income: Training income 106,498 71,728 3,600 106,498 71,728 3,600 105,499 71,728 14,864 35,667 9,902 5,469 6,673 6,673 20,000 20,000 1,200 1,200 950 500 244,579 183,026 26.673 209,699 The restiicted fund grants anatysed above fom part of the relevant funds as detalled in note 9. 4 STAFF COSTS 2025 2024 Wages and salaries Social se(JJrity costs Pension 154,504 8,509 7,727 170,740 156,240 9,542 7,727 173.509 The average number of staff employed during the year was 7 (2024: 6>. No employee received emoluments of £60.000 or more during this year or the piior year. Key management personnel We￿ paid a total of£49,877 {2024.' £49.0821. During the year or Ihe prior year no trustees received any emolumenL were paid any expenses nor were reimbutsed for expenditure inCu￿ed on behalf of the charity. Total pension conlributions of £7,727 {2024.' £7,727) were paid by the tharity and are induded in the SOFA The outstanding contributions payable al the end of this year was £506 (2024: £nd). SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limited by guarantee and not haMng share •) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued) 5 EXPENDITURE R6strtcted Tolal funds Tolal funds nd8 2025 2024 funds Costs dlrecty allo¢atsd to aclvttleB Direct staff costs (see note 41 Staff and volunteer expenses Staff wellare Training and r￿rUi￿￿ent 170,740 170.740 173.509 839 776 352 175.476 136 171,865 136 171.865 Support costs allocated to acdvttl Rent and rates Utilities aeaning Computsr costs Publicalions and subscripbons Telephone Postage, printing and Ststionery Insurance Maintenance Bank charges Depreciaticii 4.970 1.290 9,676 4,483 14.646 5,773 12,696 6.420 406 10,689 1,432 4,212 2,344 2,308 595 61 167 41,330 1,327 1,069 1.014 672 1.036 1.400 61 347 13,236 4,729 6,056 1,069 4,221 2.410 2,255 1,400 61 347 38,288 3207 1.738 1,219 25,052 Governanu Costs Accountancy and examinal(m fees Quality mark mnitoring fees 361 1,621 1,982 1,793 756 2.549 361 2,389 2,750 185,462 27,441 212,903 219.355 Included Y•ithin accountancy ￿ examinations fees atx)ve are amounts due to the independent examiners in relalion b independent examinabon of£1,560 {2024: £1.440) and £422 for other th (2024: £353). 12 SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limited by guarantee and nol having thare capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued) 6 TANGIBLE ASSETS Lea8ehold Office furnlture lrnpmvements & equipment Total COST Al beginning of year Additions Disposals At end of year 40.489 18.061 540 3,588 15,013 58.550 3,588 55,502 40,489 DEPRECIATION At beginning of year Charge for year Eliminated on disposals At end of year 40,489 17.728 347 3,588 14,487 58.217 347 3.588 54,976 40,489 NET BOOK VALUE Al end of year Al beginning of year 526 333 526 333 7 DEBTORS 2025 2024 Prepayments Accrued income Other debtors 2,723 8,833 1,045 12,601 3,453 18,666 23,085 8 CREDITORS: amounts fdling due within one year 2025 2024 Acc￿81$ and deferred income Other crediiors 15,393 1,593 16,986 10,811 10.811 13 SOUTHAMPTON ADVICE & REPRESEKfATION CENTRE (Company limited by guarantee and not hawrvj ca￿1￿) NOTES TO THE ACCOUNTS FOR ThE YEAR ENDED 31 MARCH 2025 (continued) 9 RESTRICTED FUNDS Funds Funds year￿ed 31 Marth 2025 Incom Expendliure Transfers Henry Smilh grant Alex Ferry Foundation Community Fund (768) (6.673) 20.LH)O 27.441 6.673 26.673 768 Year￿ded 31 Marth 2024 SVS- S018 Big Henry Smith grant Alex Ferry FoundaiKin The Access to Justice Foundati￿1 14.864 35.667 9.902 5.469 65.902 (14,864) (32.931) (9,902) 4.969 62,666 (1,200) 1,536 1,700 1.536 Henry Smith Grant This funds the outreach wther post shar4J a(¥oss Ihe Advice sLw1ham￿ Parknw5hip. The £768 fund balance represents fvnding used to pay for the ￿alIty Mark rnmikn'ng fees for Ihe next year. The wior year transfer reFYesents costs accrued in eiryous years as unrestrthd expendilure *thtch in realty Wds S￿￿1 frThm thts Alex Ferry Foundthn and Communlty Fund This funding enables SARC to continue to run a Ser¥1￿ same staff eslablishn*nt, this funding is ¥itsl &) the running ofthe centre. as this covers part of our ovetsats. SARC has suffered ￿lbad(S in fundin9 over many years, and il is vtsl to continue to find fresh fijnding every ￿ar to enable SARC b conlinue the S￿19￿￿[ of swtce, and filt the shothtl in funding year on year. SVS . S018 819 Loul S018 Big Local commissM)ned grant award to fulty fund an outreach servKe, wovKling Iw) advice sessions per mnth in Townhill Path for the local community. The Access to Justlce Founthtlon This grant supports free legal ad￿ to pmaue the powl n our SOLaety b ftht injuslice and dewivalion. The £500 transfer rgvesenls fixed purchased from Ihe duirKJ Ihe >tar. 14 SOUTHAMPTON ADVICE & REPRESENTATION CENTRE (Company limikd by guarantee and not having share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued) 10 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unreslricted funds Restricted Total fund* funds 2025 Yearend8d 31 Marth 2025 Tangible fixed assets Debtors 8ank and cash Creditors 526 11,833 206,217 6,986 211,590 526 12.601 216,217 16,986 212,358 10,000 10,000 Unre8lrfcted funds Rathct￿ Total fundg funds 2024 Y68rended 31 March 2024 Tangible fixed as88ts Debtors Bank and cash Creditors 333 21,549 183.963 4,138 201,707 333 23,085 190,636 10,811 203,243 1,536 6,673 6,673 1,536 110EFERRED INCOME An element of grant income received by the charity during the year has been deferred as it relates lo later acctyjnting pèriods. The movement in the year is detailed below: Income delerred in year Amounts released from previous year8 Net mvemenl in the Statement of Financial Actlviles 10,000 6,673 3,327 12 REL4TED PARTY TRANSACTIONS There were no related party transactions during this year or the prior year. 13 OPERATING LEASES Al 31 March 2025, the charfty had annual commitsnents under non