Company R•Jistration No. 05596895 (England and Wales)
Charity No: 1113231
REPORT OF THE TRUSTEES AND
UNAUDrrED FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
FOR
crrizENS ADVICE soiJfH ESSEX LIMrrED
citizens
advice
South Essex
INIII
*AACCKINS*
0410912021
COMPAN1ES HOUSE
AJ7
#131

crrizENS ADVICE soufH ESSEX LIMrrED
CONTENTS OF THE FINANCIAL sfATEMEfiTS
FOR THE YEAR ENDED 31 P4ARCH 2021
-Page -
Report of the Trust&s
IndepeThJent Examiner's Report
ststement of Financ￿1 Attivities
Balan￿ Sheet
ststement of Gish Flows
li
Notes to the Rnanaal Ststements
12

crrIzENS ADVICE SOUTh ESSEX UMTfED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2021
The Trustees, who a￿ also directors of the charity for the purposes of the Companies Art 2006, present their
report with the financial ststements of Citizens Advi￿ South Essex Ltmited (the company) for the year ended 31
March 2021. The Trustees confimi that the Annual Report and finanoal statements of the company comply with
cUr￿nt statutory requirements, the requirements of the company's goveming th)cument and Accounting and
Reporting by Charitie5: Statement of Recommended Practtce applicabk to charities preparing thar accounts in
accordance with the Finanaal Repjrting Stsndard applicable in the UK and RepL¢blic of Ireland published in
October 2019.
REFERENCE AND ADMINIsfRATIVE DEfAILS
Name of charity
Citizens Advice South Essex knmited
Registered company number
05596895 (Englarnl and Wales)
Registered char•ty number
1113231
Registered office & operational address
The Basildon Centre
st Martin's Square
BasFldon
E55ex
SS14 IDL
Trustees & Company Directors
A Hunter- Chair
L Talbot- Trustee
B Sainty- Trustee
P Cunliffe-Jones- Trustee
S Freel - Trustee
T Harrison - Trustee
M Lazell - Treasurer
P Fox - Trustee (Resigned 11 November 2020)
R Rackham - Trustee
M Fenn - Trustee
W Jones - Trustee
Company Secretary
K Kentish
Principal Staft
K Kentish - CEO

CITIZENS ADVICE soimi ESSEX LIMMD
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Independent Examiner
Mark Goldman FCA
M J Goldman (Chartered Accountsnts)
MJG AcccMJnts Limited
Hollinwrx)d 8u5iness Centre
Albert Street
Oldham
OL8 3QL
Bankers
CAF Bank
25 Kings Hill Avenue
Kirvjs Hill
West Malling
Kent ME19 4TA
srRucfuRE, GOVERNANCE AND ￿lANAGEMENT
Governing document
The charity is controlled by its govemir¥J d¢xument, a deed of trusL and constitutes a Limited ojmpanyi Limited
by guarantee, as defined by the Companies Art 2006.
OrganisatioTr and appointment and trnining of Trustees
The charity is managed by a board of Trustees, whose compxjgt￿n ts detsiled at the front of this document,
Trustees meet at least quartety and ddegatethe day-to-day operation of the organisation to senior management,
which is led by Kathryn Kentish the ￿0.
Wherever possible, Trustees are drawn from the local community and are selected to ensure the ￿ard has a full
range of management skills. An EkrtK)ns Committee. made up of Trustees, and thaired by the Chair is established
tctr oversee elections for Board appointments. A separate process agreed by the Board of Trustees is followed fc
the election of the Chair. No other pers￿￿ or t(#lies extemal to the charity are entiiled to appoint persons to the
Board of Trustees.
Newly app)inted Trustees are provided with a CoMp￿henSlve induction to the tharity through the provision of
training courses and mentoring by estsblished Trustees.
The Trustees of Citizens Adwce South Essex condurt an appraisal annually to evaluate the performan￿ of the
Trustee Board. National Citizens Adw"ce, our memiership organisakn"on, reviews and evaluates the annual appraisal
of Qtizens Athice South Essex as part of our annual leadership assessmenL
Organisational strurture
Citizens Advi￿ South Essex Limited is govemed by rts Trust￿ &JardlEoard of Dirertors which is responsible for
setting the strategic direction of the organisation arKI the pjlicy of the charity. The Tnjstees carry uieimate
responsibility for the condutt of the charity arKI for ensuring that it satisfies its *al and contractual obligations.
The Board of Trustees is independent of rnanagemenL

CMZENS ADVICE soimi ESSEX LIMITED
REPORT OF THE TRusfEES (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Related Parties
The charity is a member of Qtizens Advi￿, the operating name of the National Association of Citizens Advi
Bureaux, which provides a fram￿th for stsndards of adwce and casework managemenL Operating policies a
independentty determined by the Board of Trustees of the charity in (Yder to fu￿1 tts charitable objects and
comply with the national membership requirements.
The charity a150 Co-operates and Ivaises with a nufflber of other a¢kn"sory servi￿, local d￿ritIeS and local authority
departments on behalf of clients. Where one of the Tnjstees ￿ld5 the rM)Sition of Trusteeldirector of another
charity they may be involved in dixussions regarding that other thanty but not in the ultimate decision-making
prttess.
Risk management
The charity maintsins a formal risk register whith is regularly reviewed by the Tnjstees to ensure that all
significant issues are being activety managed afKI mibgated. This indudes seeknng to diversify funding as far as
possible.
Intsmal risks are minimised by defined procedures for the authorisation of all transactions and obligations and
which ensure consistent quality of delivery for all operational aspects. The charivs systems and procedures are
regularty reviewed by Otizens Advice as a condition of continued memtership.
OBJECTIVES AND ACTIVITIES
Alms, objertlves, strategies and activities
The charity's objects are to prC￿te any charitable for the public tthefit by the advancement of
education, the protection and preservation of health and the relief of poverty, sickness and distress in particular,
but without limitstion, for the benefft of the communty in the local aut￿rity areas of Bèsildon, Brentsvood, Casde
Point, Rochford. Thurr￿k and surrLwnding areas.
Ensuring our work delivers our aims
The charity reviews its aims, objettives and activities each year. The review books at the a(fvice needs of the local
community and seeks to ensure our resc4Jrces are aligned with their needs. The review also helps the charity
ensure their aims. objectives and activities remain f￿USed on the stated purpose. The charity has referred to the
guidance contained in the tharity Comrnission's general guidan￿ on pU￿1C benefit when reviewing its aims and
obiettives and planning futu￿ activities.
Publlc benefit
The Trustees confimi that they have complied with the requirements of section 4 of the Charities Art 2011 to
have due regard to the public benefft guidance pUl￿1Shed by the Commission for Etvjland and Wales.
How our activities deliver pubk benefft
Citizens Advi￿ South Essex ￿Mrted meets its chwitsbte obiecbves by free, confidenthil, impartial and
independent advi￿ and information for the benefit of the local cc¥nmLtnty. The charity also seeks to influence
the development of social poliaes and worts to ensure indrvKluals do not SLrffer through a lack of knowledge or
an inability to express their needs effecbvew. It is particularty frxused on the most vulnerable in our society who
find it hardest to access official suptx
In addits'on to the continuing provision of high quality advi9)ry services anotrw key objective is to maintain
service provision in tine with the Service Level Agreen*nts arIar￿ with local authorities artyj other funders.

crrIzENS ADVICE soirrH ESSEX LIMrrED
REPORT OF THE TRUSTEES (copifiNUED)
FOR THE YEAR ENDED 31 MARCH 2021
Contribution from volunteers
The Charity re￿iVeS help and SUPPK)rt in the form of voluntsry asthn￿ in aoknsin9 the tKJblTrc and administering
the Charity.
100 volunteets contributed tr*ir time to the charity durirMJ the year (2020: 157).
Additional￿, several kxal sc4Kitors provKle kgal to dients free of tharge and we would like to thank Birkett
Lo￿, Palmers. Paul RObinsc￿, Penmans and StemLwg Reed ￿liCitorS for their help in this respecL
ACHIEVEMENT AND PERFORMANCE
Charitable activities
In the year ended 31 March 2021, our team of volunteers and paid staff gave confidential information, advi
and guidance to 17,996 (2020: 20,061) dients. This decrease is due to the Covid-19 pandemic. Prior to Covid-
19, SeN1￿ were delivered primarily f￿e to fa￿ from our offI￿S in Basildon. Billericay. Breniwcod, Raybeigh,
Rochford, Thurrock and Wickford. Covid-19 restricbons required fjtizens Advi￿ South Essex to adopt
significanuy different service delNery strategy. At the start of the pandemic ser￿￿ delivery was shifted to non-
face to face channels, including A(fviceline our tdephone seNKe. email and webchat. Some limited face to face
services operated during the year. Wh￿ cov￿-19 restrith.ons allowed, aimed at supp)rting the most vulnerable
in our community who couldn't deal with their issue using non fa￿ to fa￿ channeb. The pandemic also changed
the nature of the most common advrce areas. for example at the start of the pandemic the service saw a surge
in requests for help with Universal CredtL and employmert issues.
The trustees are very grateful to the volunteers and stsff including 5￿cialiSt debt advisers and specialist welfa
rights advisers who dealt with the many challenges brought a￿ut by the pandemic and continued to deliver a
high quality and rnuch needed Servi￿ for the kcal cofflmunity.
During the year, Citizens Advi￿ ￿luth Essex Limited received funding from the following statutory and non-
statutory organisations..
Basildon Borough c￿ncil
Bren￿Ood Counol
Castle Point Council
DWP Help to Claim
Essex Community FurKI
Essex County Council
Maynower Rotary Club
Money & Pensions Se￿Ice$
National Citizens Advice
Rochford and Rayleigh Council
Talisman Charitsble Trust
Thurrock Voluntary Sector DeVekn￿ent Fur
The Trustees are extremety gratefvl ts t1￿ sUpp￿rt the charity rereNed from each of trE above supporters,
together with the donations rKgved frcrfn our smaller and fvndraisers who are equalty important to the
continuation of our goc*J work.
Fundraising activities
Totsl income for the year was £999,384.
Investment activities
Due to the current size of the Charity, all funds are t*esentty I￿k1 dep)srt or in low-risk investments.

CITIZENS ADVICE soimi ESSEX LIMITED
REPORT OF THE TRusfEES (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Factors afferting the achlevement of obiectsves
The charity understands the financial pressures experienced by its major supporters, and has taken active
measures to seek additicthl sources of funding. Tr Twstees continue to apply for further funding where
available.
FLrruRE PERIODS
The Charity derives the bulk of its revenue from a number of key donors as listed atove. Some funds flow through
National Citizens Advice by way of di5tritrMJtions from central Govemment. The Charty is not dependent on any
single donor and, in the unlikely event that one withdrew. C￿ld continue as a going concem. Additionalty, the
Charity continue5 to seeK and oitain, supplemenw projert based finance from other sources.
FINANCIAL REVIEW
Financial position
Incoming resources in the year were £999,384 {2020'. £855,952). OF this £791,463 (2020: £654,270) related to
projert restricted activities.
The surplus of income over eXpendth￿ for the year was £43.065 (2020: £42,502 deficit of expenditure over
income). At 31 Marth 2021, totsl resetNes were £443,644 (2020: £400,579) of which £26,252 (2020: £nil)
represented restrirted funds.
Reserves policy
The Trustees of Citizen5 P1vi￿ S(xth Essex seek to er￿U￿ that general rewrfes are available to meet any
reasonably foreseeable contingency. The charity maintsins a proieckn.on of income for at least 3 years ahead and
seeks to ensu￿ that this continues to be derived from as wide a variety of S￿rceS as possible. The Trustees will
tske appropriate steps to ensu￿ that at no time within this perioj would the cessation of one or more fvnding
streams prevent the continued provisr￿ of a best value advi￿ Se￿￿e.
The Trustees have deternined that fr& reserves shoukd be maintained to cover costs that would te required to
minimise the impact on clients and to cover ￿al obligations should a significant reducb.on in income arise. Costs
should cover at least the following elements. alttwh the total exp0￿re is limited on the basis that any scaling
down of operations wwld be managed to minimise the impart ￿ costs:
Contractual and regulatory commitments suth as redundary costs and premises lease costs;
Fixed assets net of any material disp)sal value;
Four months, ntxmal operating costs excluding costs directy attributable to projects which are
covered by funding Sour￿ on those projects;
In addition, Un￿strICted fijnds may be designated from time to for purr*￿5 deterniined by the Trustees.
These funds will not form part of free reserves.
Restricted funds are restricted by the funder and canrK* be used frx the general purposes of the charty.
The assessment is that policy requires free reserves of £211.000. Free reserves as at 31 Marth 2021 were
£417,392, which exceeds the requirement under this p)licy.
This reserves pdicy is rrthitored and rewewed by the Trustee5 annualty.
Funds in deficit
No funds were in deficit at the balance sheet date. Where unrestrited funds have been used to meet costs in
relation to restricted fijnds projetts awaiting drawdown. the amunts due back to unrestrirted reserves have
been shown as interfund creditors at the year P￿d.

CMZENS ADVICE soufH ESSEX LIMtrED
REPORT OF THE TRvsfEES (CONTINUED)
FOR TIIE YEAR ep4Deo 31 MARCH 2021
Cwe to the SI￿ of the tharity and its osh IhM reqUi￿￿￿S. all fvnds are hetd on dep)slt or In low.risk
1mie5tm￿ts, in furtheran￿ of its objects. arKI r(* PLWfQSe. The charbty has the twer to invest
monie5 of the charity Thjt wnm8Jiately r8Juired for its wrFty)ses in or ￿[￿n suth investrnents, securftles or proFerty
as rr￿Y be thought fiL s￿]￿t neverthdes5 to 9Jth COTrJrti￿ and suth c(¥wts as may for the time being be
or required by law.
TrusrEES' RESPONSIBILTfiES sfATEMEKf Iii RELATION TO THE FINANCIAL STATEMENTS
The Trust￿ {Ytho are alg) (lirthr5 of oliz￿5 S¢)uth E55ex Limited for the purkmxs of company law)
¥e respon9t￿e tr Freparing the Tn&ees Annual and Rnanoal state￿￿ in accordatxt with
applicable law ￿ UTr￿ed Kingdm AcC￿￿tit￿j kndards (United General￿ Accepted Accounti
Company law re]uires Tr￿ to prepare finarKbal #atements fcK fir*naal year whth give a and
falr of the ststs of affairs of the charitst4e crAnpany and of Ir￿n1r￿j rv￿r£e5 and applICatK￿ of
re50wces, including tr* irKome and exFenditure. of the dwrtable c(Mnpany that pviod. In kyeparing the
fi￿claI statements, ttE Trustees are rquired to:
selKt suitable accourknrbj lY)l￿e$ and apk4y tlwn C￿..
obsave the method and princi￿e5 in ￿ tharitie5 S)RP 2019 (FRS 102):
make Judgements arHI eslimates that are reasonatAe and pKudent.'
state W￿ther aFWicable UK a(twnting staThJards have been fdkh¥d, SUb￿t to any materfal depathres
disclosed and explained in the firs?￿la1 ststemerts;
prepare the financial staten*rts on a gok¥J ba￿r unkn it 15 napprwate to pre￿￿ that the
Chanty Mll continue in iA￿eSS.
The Trustees a￿ re5pJngble for keep¥r¥J accountwig r￿dS t1¥3t dithse with reasonable acojracy at
any time the finarKial poglicffl cl the thartab￿ company aThl wlabje them to enswe Ihe fmandal statements
pty with ts Ccfftpanles Art 2Cth. are a19) resw6bk for safeguardiThJ tre assets of the dwr(table
ompany and for taking reas￿bk sws f(¥ the weventi￿ and ddection offraud other irregularitles.
This report has been Lxepared in Kcordar(e wth the S￿al provi90n5 of Part 15 of ￿ COM￿1n0e5 Act 2006
rdating to Small companies.
On Ixhalf of the Boanl olTntstoes
A P Hunter- cha￿ of the Trus
25 PJJgust 2021

CTflZENS ADVICE SOUTh ESSEX UMITED
INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES
FOR THE YEAR ENDED 31 MARCH 2021
Independent Examinerfs Report to the Trustees of Citizens Advice South Essex Limited
I report to the charty Trustees on my examination of the accounts of the company for the year erthd 31 March
2021 which a￿ set out on pages 8 to 26.
Responsibilities and basis of report
As the charity Tntstees of the company {and also its dir￿torS for the wrposes of company law) you are
responsible for the preparation of the aCc￿nts in acc￿dance with the r4uirements of the Companies Act 2006
Cthe 2006 ACK).
Having satisfied myself that the accounts of the company a￿ rKX requi￿ to be audited under Part 16 of the
2006 Att and are eligible for independent examination. I rep)rt in ￿SpeCt of my examination of your company's
accounts as carried out under section 145 of the Charities Att 2011 Cthe 2011 Acn. In carrying out my
examination I have followed the Directio￿ given by the Charity C(%nmis5ion under S￿l0n 145{5)(b} of the 2011
Art.
Independent examiner's statement
sin￿ the company's gross income exceeded £250,000 your examiner must tE a member of a body listed in
section 145 of the 2011 Act. I confirm that I am qualffied to undertake the examination because I am a member
of the Insts'tute of Chartered Accountants in England and Wak5, which is one of the listed bodies.
I have completed my examinatron. I C￿firyn that rv) matters have coffe to my attention in connection with the
examination giving me cause to believe that in any material ￿spect.
accounting records were not kept in rw of tr* company as required by settron 386 of the 2006 Act;
or
2. the accounts do not accord with those r￿5. or
3. the accounts do not compty with ￿ accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a Irue and fair view which is not a rnatter considered as part of
an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Ststement of
Recommended Practice for accounting and reporting by charities applicable to charities preparing their
accounts in accordance with the firkincial Re￿rting Stsndard appliGible in the UK and Reput4ic of I￿lar￿j
(FRS 102).
I have no concerns and have come across no other matters in COn￿tiOn with the examination to which attention
should be drawn in this rewrt in order to enable a proper understanding of the accounts to be reached.
M Goldman FCA
' M J Goldman (Chartered Acc(xJntsnts)
MJG Accounts Limite(I
Hollinw(x)d Business Centre
Albert Street
Oldham
OL8 3QL
25 August 2021

CrnZENS ADVICE soimi ESSEX UMITED
srATEMENT OF FINANCIAL ACtIvrriES (INCORPORATING AN INCOME AND EXPENDMIRE
ACCOUNT)
FOR THE YEAR ENDEO 31 MARCH 2021
Year
ended
31 March
2020
Total
Funds
Year ended 31 Marth 2021
Total
funds
funds
Income from:
Donations and legaoes
Investrnents
Charitable attivities
4,061
1,234
202,626
4,061
1,234
994,089
7,298
515
848, 139
791,463
Total income
207.921
791,463
999,384
855,952
Expenditure on:
Charitable activities
191,108
765,211
956,319
898,454
Total expenditi•re
-191,108
765,211
956,319
898.454
Net income l (expenditure)
before transfers
16,813
26.252
43,065
(42,502)
Transfers funds
Net Income l (eXpendI￿re) for
the year
16,813
26,252
43,065
(42,502)
Recondliatlon of funds
Totsl funds brought forward
400,579
400,579
+13,081
Total funds orried forwanl
417,392
26,252
443,664
400,579
The accompanying notes forn) part of these finanoal statem￿.

CITIZENS ADVICE soufH ESSEX UMrrED
BALANCE SHEET
FOR THE YEAR ENDED 31 MARCH 2021
2021
Total
Funds
2020
Total
Funds
funts
funds
Fixed assets
Tangible assets
12
10,500
Current assets
Debtors
Cash at bank and in harKI
13
8.238
458,301
35,000
26,252
43,238
484,553
20.500
459,432
466,539
61,252
527.791
479,932
Liabilities
Creditors falling due within one year
14
53,647
35.000
88,647
89,853
Net current assets
412,892
26,252
439,144
390,079
Total assets less current liabilities
417,392
26,252
443,644
400,579
Net assets
417,392
26,252
H3,644
400.579
Funds of the charity:
Unrestricted fijnds:
General funds
Designated funds
16
417,392
330.579
70,OCKJ
Restricted funds
26,252
Total charity funds
443,644
400,579

cmzEN5 ADVICE soirrH ESSEX UMITED
BALANCE SHEEr {coririNVED)
FOR ThE YEAR ENDED 31 MARCH 2021
The thar￿a￿e company is to SLxtkn 477 of Comparles Art 2LM)6 for tr
year eThled 31 March 2021.
The mernters have ￿t required the tharitat4e c(xnpany to oFrtain an auditof its statements for the year
ended 31 March 2021 in a￿(*da￿ with serth￿ 476 of com￿￿$ Art 21#)6.
These finanual statements have teth prepwed n acc(*d￿￿ with the appiicable to c(¥nwyes 5ubJ'
to the small companie5, wJim&
The T￿￿ acknovAedge their respjnsbffities ftr
la) ensuring that the tharitable company ke4¥s aLtountiThJ rtttyd5 that with 386 and 387 of the
Companies Act 2006 aTr
(b) greparing financial statemerts ￿*1￿ give a true fair vithv of the state of affats clthe charitab￿ company
as at the end of each financial year and of its surplus or deficit for eath fir￿￿al year in actrKdance with the
reyuir&nents of Sections 394 artd 395 whith otlvwi* compty wtth tre rwjuirements of the Cornwies kt
XNJ6 relatirwJ to frtancrdl siatw*nts. so far as applicab￿ to the cK4riiable company.
The lIna￿￿1 statemerts ￿re approval by tr£ 8o¥d of Tn&ees on 25 August 2021 and were s&ned cffi its
bthaif by..
A P Hunter- Chair of the Tru5tee5
M A Lazd . Treasurer
Company Reglstration Number: 05596895
The accompanyirffJ fcffm part Oft￿ Stat￿
-1

CITIZENS ADVICE soiJrM ESSEX UMfTED
srATEMENT OF CASH FLOWS
YEAR ENDED 31 MARCH 2021
2021
2020
Cash flows from operating artivities
Net movement in funds
43,065
(42,502)
Adjustment to Gish Ilows from non-cash ftems
Depreciation
Investment Income
37,051
(1,234)
19,337
(515)
78,882
(23,680)
Worklng capital adjustments
Decreasel{increase) in debtors
(Decrease)lincrease in ueditors
13
14
(22,738)
(1,206)
13,887
8,479
Net cash flows from operating activities
54,938
(1,314)
Cash flows fmm investing artivities
Interest receivable and similar income
Purchase of tsngible fixed assets
1.234
(31,051)
515
(1,409)
12
Net cash flows from investing activtties
(29,817)
(894)
Cash flows from financing activities
Repayment of borrowing
Net cash flows from finanang activities
Net Increase In cash and cash eguivalents
25,121
(2,208)
Cash and cash equivalents at l April
459,432
461,640
Cash and cash equivalents at 31 March
484.553
459.432
Cash and cash equivalents consists ofr.
Cash at bank and in hand
484.553
459,432
Cash and cash equivalents at 31 March
484.553
459.432
All of the cash flows are derived fr(￿n continuing operations thjring the atw two periods.
-li-

CITIZENS ADVICE soimi ESSEX UMrfED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
I. ACCOUNTING pouaES
Basls ol preparation of financial statsments
The financial statements have been prepared in accordance wtth Accounting and Rep￿Ing by Charities:
Statement of Recommended practi￿ applicabfe to charf(ies preparing their accounts in accordan￿ with
the Financial Reporting Stsndard applicable in the UK and Republic of Ireland issued in Ortober 2019,
the Financial Reporting Standard applicable in the United ￿'ngdoM and Republic of IrelaThJ {FRS 102),
the Companies Att 2006 UK Generalty Accepted knounting Practice.
The financial statements are presented in sterling which 15 the functional Curre￿ of the company.
Monetsry amounts in these finanoal statements are rounded to the nearest £.
tizens Advice South Essex Limited meets the definrtion of a pU￿￿C benefit entity under FRS 102. Assets
and liabilrties are initialty recc#3nised at historical cost or transaction value unless otherwise ststed in the
relevant accounb.ng policy.
Prepardtion of the accounts on a going concern basis
The financial Statements have been prepared on a going con￿rn basis as the Trustees believe that no
material uncertainties exist. The Trustees have considered the level of funds held and the experted level
of income and expenditure for 12 months from authorising these financial statements. The budgeted
income and expenditure is SUffi￿t with the ILyel of reserves for the to be able to continue as a
going cOn￿m.
Income
Contract incijme is included as incoming resources in the to whith r( relates.
Income from grants is recognised when the charity has ents"tlement to the funds. any performance
conditions attached to the grants have been mel it is probable that the income will be received and the
amount can be measured reliably.
Bank interest is induded in the income and exp&)diture account on receipt.
Other income, induding donatims. gifts WKI covenants are included as they were received.
Donated seThices and facilities
Donated services and donated facilities are recognised when the charity has confrol over the item, any
conditions assocjated with the donated item have been met, the ￿elpt of economic benefit from the
use of the item is probable and that economic benefit can ￿ measured reliably. In accordance with the
Charities SORP (FRS 102), the general volunteer time the charity receives is not recognised and refer to
the Trustees, report for more information about their contritrrtrtion.
-12-

crrizENS ADVICE SOiITH ESSEX UMrrED
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
I. ACCOUNTING POLICIES (CONTINUED)
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objecti'ves of the thanty and whhth have not been designated for other
purwses.
Designated funds are afkncated out of unrestrthd fU￿ts by the Trustees for specific purposes. The.use
of such funds is at the Trustees. discrelion.
Restrirted funds are funds which &e to be used in xcordance with skvific restrictions imp)sed by the
donor5 or whKh have been raised by the tharity for particular ￿rpO￿.
Further explanation of the natu￿ arbJ purp)se of each fund is indLbJed in the notes to the financial
ststements.
Expenditure
Expenditure 15 recognised once there is a legal or constructive oljigats'on to make payment to a third
party, it is probable that SetUem￿rt will be required and the amount of the obligation can be measured
reliably.
Charitable expenditure comprises those costs incurred in the delivery of its act[vit￿5 and SeNt￿ for its
beneficiaries. It includes both costs that can be alk(ated diredty to such activitie5 and those costs of an
indirect nature necessary to gjpport them.
Governance costs include those costs asstsiated wth n￿eting the constitutional and statutory
requirements for the charity and irKlude accwntanfs fees and cost linked to the strategic management
of the charity-
Costs relating to a particular activity are allocated direth, others are appOrt￿)ned on an appropriate basis
such as stsff ts'me dedKated to each artiwty.
Taxatio
The Charity is exempt from corForation tsx on its charitable artmties.
Tangible fixed assets
Tangible fixed assets are initialty recorded at cost and depreaabon ￿ provkded at the following annual
rates in order to write off each asset over its estimated useful lrfe:
Leasehokl improvements
Fixtures atYE fittings
Computer equipment
20% on cost
. lo￿ on cost
100% on cost
Assets with no intringc vafue after instsllab)n will be written off in the year the expenditure was incurred.
Debtors
Trade and other debtors are recognised at the settlement arn￿j￿t due after any trade discount offered.
Prepayments and accrued income comprise payments made in advano relating to the following year and
income ￿lating to the current year, whith will r￿t be invoiced until after the balan￿ sheet date.
Cash at bank and in hand
Cash at bank and cash in hand inC￿deS cash and short tem highly ￿quid investments with a short
maturity of three months or less from the date cl acquigtTh or owing of the deFQSit or similar account.
-13-

CITIZENS ADVICE SOUTH ESSEX UMrrED
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
I. ACCOUNTING POLICIES (copifINUED)
Creditors and provisioThs
Creditors and provisions are recognised vthere the charity has a present Obligat￿)n resulting from a past
event that will probaw result in the transfer of funds to a third party and the amount due to settle the
obligation can be measured or estimated reliabty. Credrtors and provisions a￿ rM)rmalty reccrt3nised at
their setuement amount after allowng for any trade discounts due.
Hire purchase and leasing commitments
Rentsls paid under operat'ng leases are charged to the Statement of Finanaal Activifies on a straight line
basis over the peric#J of the le¢lSe.
Penthns
Employees of the chartty are entiljed to join a defined contribution money purchase scheme. The charity
contribution is restricted to the contrilxrtions d￿b)Sed in note 10. There were"Th) outstsnding
contributr'ons at the year end.
2. INCOME FROM DONATIONS AND LEGACIES
Unrestrirted Restricted
funds
funds
Total
funds
2021
Total
funds
2020
Donations - general
4,061
4,061
7.298
4,061
4,061
7,298
3. INVESTMENT INCOME
Unrestricted Restrlcted
funds
funds
Totsl
funds
2021
Total
funds
2020
Deposit account interest
1,234
515
1,234
1.234
515
-14-

CTfIzENS ADVICE SOUTH ESSEX LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
4. INCOME FROM CHARITABLE Ac￿¥[flEs
Unrestricted Restricted
funds
funds
Total
Funds
2021
Total
Funds
2020
Bas11d￿ Borough Council -
Services
Basildon Borwgh Council- DEFRA-
Covid-19 Emergency Assistance
Basildon Borough Counol - Welfare
Reform
8wtwood Borough Counol - Core
Services
Broadband
Castle Point Extra UC
CitA- Energy Advi￿ Programme
Citizens Advice Chelmsford- Suicide
fund
Citizens Advice Essex
Referrals
Citizens Advice Essex - Emeryency
Fuel Scheme
Citizens Advice Essex - Fuel Admin
Citizens Advi￿ Essex . ManagJnent
Support
Citizens Advi￿ Essex - Volunteer
Recruitment
Citizens Advi￿ Essex
Homes
Olizens Advice Essex - Warrn Start
Clarion Housing AsS￿atIon
Essex Community Fund -
Essex Community Fund -volunteer
Recruitment- rina Cantrelki Fund
Esw County Council
Services
Essex Cwnty Counal - CoMd-19
Recovery Fund
Essex University- Intem
FABA
Ford Motor Company
Help to aaim
HTC- Dip Checks
Maffjower Rotary Club
Money and Pensions Servi
National Citizens Advice
Softphones
National Cthzens Advi
Remote Working
Rayleigh and Ashingdon Councils
Rochford and Ra￿eIgh
SeNices
205,000
205,000
205,000
10.150
10,150
15,833
59,OLM)
59.000
59,000
500
15,200
3,720
15,5C
15,500
1,440
9,555
9,555
1,375
4,029
4,348
4.029
4,348
3,000
3,000
3,637
3.637
Wa
49,577
5,833
49,577
5,833
5,760
14,256
14.256
36.653
36,653
36,653
59,540
59,540
7,600
1,425
10, 150
162,447
236
1,000
159,879
801
9,000
186,091
159,879
186,091
181,330
1,300
1,300
BEIS
11,600
11,600
210
70,000
70,0
70,000
-15-

CITIZENS ADVICE SOLmi ESSEX UMITED
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Santtuary Housing Association
Talisman Charitable Trust
Thurrock VSDF - Core ServKes
Universal Credit Best Prathce Lead
1,000
53.020
10,460
53,020
10,460
50,000
17,700
202,626
791,463
994,089
848,139
-ifv

crrizENS ADVICE SOUTH ESSEX UMITED
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
5. cosr OF CHARrrABLE AcnvrriES BY FUND TYPE
Totsl
Funds
2021
Total
Funds
2020
funds
funds
Basildon BLYough Counol
Services
Basildon Borough Council- DEFPA-
Covid-19 Emergency Assistsnce
Basildon Borough Council - Welfare
Reform
Brentwoc*J Borough c￿r￿lI - Core
Services
Broadband
Castle Point Extra UC
CitA- Energy Advice Programme
Citizens Advice Chelmsford - Suiade
fund
Citizens Advi￿ Essex - Consumer
Referrals
Citizens Advice Essex - EmergerKy
Fuel Scheme
Citizens Advi￿ Essex- Fuel Admin
Citizens Advice Essex - Managwnent
Support
Citizens Advice Essex
Recruitrnent
Citizens Adwce
Homes
Cib'zens Ad￿￿ Essex - Warm Stsrt
aarion Hciusing Assc(iation
Essex Communty Fund -
Essex Community Fund -volunteer
Recruitrnent- Tina Cantrello Fund
Essex County Council
Services
Essex County CcthJFKbl - Covid-19
Recovery Fund
Essex UniveNty - Intem
FABA
Ford Motor Company
Help to aaim
HTC - Dip Checks
Mayfiower Rotary aub
Money and Pensions Serv
National Otizens Advice
Softphones
National Cib'zens Plvice - BEIS -
Remote Working
Rayleigh and Ashingdon Counols
Rochford and RayleKJh
Co
Services
Core
178.748
178,748
205,000
10,150
10,150
15,833
59,(M))
59,000
59,000
500
15,200
3,720
15,51Kl
15,500
I,Ho
9,555
9,555
1,375
4.029
4.348
4,029
4.348
3,000
Volunteer
3,637
3,637
Warm
49,577
5,833
49.577
5,833
5,760
14,256
14,256
36,653
36,653
36,653
59,540
59,540
3,8C
3,800
7,600
1,42S
10,150
162,447
234
1.0
159,879
159,879
9,000
186,091
186,091
181,330
BE[5
1,300
1,300
11,600
11,600
70,0￿)
70,000
70,000
-17-

CrnZENS ADVICE SOLrrH ESSEX UMrrED
NOTES T.0 THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 ￿RCH 2021
Rochford and Rayleigh Technolo
Sanctuary Hougng Assooatii)n
South Essex GeT*ral Funds
Talssman Charitsble Trust
Thurrock VSDF- Core Sen41
Universal Credit Best practi￿ L&id
3.310
1.000
SO,217
(11,518)
(11,S18)
53.020
10,460
53,020
10,460
50,000
17,700
191.108
765,211
956,319
898,454
-18-

CITIZENS ADVICE SOLTfH ESSEX LIMITED
NOTES TO THE FINANCIAL sfATEMEtirs
FOR THE YEAR ENDED 3114ARCH 2021
6. COST OF CHARITABLE AcfIviTIES BY ACTMTY TYPE
Totsl
furKIs
2020
funds
funds
funds
2021
General Advisory Services
191,108
765,211
956,319
898,454
191,108
765,211
956,319
898,454
7. GOVERNANCE cosrs
Total
funds
2021
Total
funds
2020
funds
funds
Accountancy fees
2,880
2,880
4,380
2.880
2,880
4,380
8. INCOME FOR THE YEAR
Net resources are ststed aft￿ (twging:
2021
2020
Depreaation
Other operating leases
37,054
34,475
19,337
33,035
9. TRvsfEES' REMUNERATION AND BENEFrrs
There We￿ no Trustees. reMun￿atIOn or benefits the year amled 31 March 2021. nor for the year
ended 31 March 2020.
There were £nil Trusttts. expenses paMI during the year ended 31 March 2021 (2020: £62).
-19-

crrIzENS ADVICE SOLmi ESSEX LIMrrED
NOTES TO THE FINANCIAL sfATEMEpirs
FOR THE YEAR ENDED 31 MARCH 2021
10. srAFF cosrs
2021
2020
Wages and salaries
Employers National Ingjrance
Pension costs
657,023
47,558
12,592
599,936
41,246
10,200
717,173
651,382
The average monthty number of empbyees durir¥J the year was as follows:
2021
29
2020
29
Charrtable purposes
Management and administration of charrty
35
35
The vast mai￿rtY of empbyees were part time.
No employee received rernuneratK)n of more than £60.000 during the year (2020: Nil).
11. INDEPENDENT EXAMINERS REMUNERATION
The Independent Examinerfs paid in the year to 31 March 2021 was £2,880 (2020.. £4,380)
12. TANGIBLE FIXED ASSETS
Leasehold Fixtures
Computer
Irnprovewnts and Fittings Equipment
Totals
cosr
At l April 2020
Additions
Dy4)sals
30.000
106.033
3.766
35,270
27,285
(2.092)
171,303
31,051
(2,092)
At 31 Marth 2021
30.O¢XI
109.FJ9
60,463
200,262
DEPRECIATION
At l April 2020
Charge for the year
On disposals
19,500
6,(KlO
106,033
3,766
35,270
27,285
{2,092)
160,803
37,051
(2.092)
At 31 March 2021
25,51XI
109,799
60,463
195,762
NET BOOK VALUE
At 31 March 2021
4,500
4,500
At 31 March 2020
10.500
10,500
-20-

CITIZENS ADVICE SOLrrH ESSEX UMrrED
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
13. DEBTORS: AMOUNTS FALUNG DUE WrnIIN ONE YEAR
2021
2020
Prepayments and accrued
income
Inteffjjnd debtors
31.677
11.561
20,500
43.238
20,500
14. CREDrroRS: Amoupifs FALUNG DUE wmiIN ONE YEAR
2021
2020
Trade creditors
Taxation and social security
Other creditors
Accruals and deferred incon
Interfund creditors
12.097
2,035
75,721
2,534
74,552
11,561
88,647
89,853
InterfurK1 loans a￿ interest free and will be repaid as and vthen required.
15. OPERATING LEASE COMMrn4Etirs
Totsl annual future minimum opwating lease payments under non-carKellable operating leases for land
and buildings are strown below:
2021
2020
ExpirirKJ:
Between one and fve years
After fwe years
12,005
14
13
18
12,019
-21-

CITIZENS ADVICE Soiml ESSEX LIMtTED
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
16. MOVEMENT IN FUNDS
At Net movement
l April
in funds
2020
At
31 March
2021
UNREsfRICTED FUNDS
General fijnd
Designated fvnd
330,579
70,000
86.813
{70,000)
417.392
400.579
16,813
417,392
REsfRIcfED FUNDS
Basildon Borough Counol - Core
Services
Ba5ildon Borough Council - DEFFA
- Covid-19 Emer9enLy Asgstsn
Castle Point Council
Universal
Credit
Citizens Advice Es*x
Recruitment
Citizens Advi￿ Essex
Homes
tizens Advice Essex - Wann Start
Essex Communty Fund - IT
Essex Communty Fund - Volunteer
Recruitment - Tina Cantrello Fund
Essex County Council Covid-19
Recovery Fund
Help to aaim
Money and Pewons ServKe
National Citizens Advi
Covid-19 Softphones
Natior￿1 Citizens Advice
Remote Worknng
Talisman Charitable Trust
Thurrock VSDF- Core SeNi
Universal Credit Best Practice Le&1
26,252
26,252
Volunteer
Warm
BEIS
26,252
26,252
TOTAL FUNDS
400,579
43,065
443.644

CITIZENS ADVICE soiTfH ESSEX LIMITED
NOTES TO THE FINANCZAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
16. MOVEMEKTS IN FUNDS (COtiriNUED)
Net movement in funds, induded in the aLx)ve are as folkn￿.
Incoming
Resour￿ Trnnsfers Movement
in funds
UNREsfRIcfED FUNDS
General fuThJ
Designaled fund
207,921
191,108
70,000
86,813
{70,000) (70,000)
207,921
191.108
16,813
REsfRICTED FUNDS
8asildon Borough Council
Services
Basildon Borough Counal - DEFRA -
Covid-19 Emergency Assistan
Castle Point Counal - Universal Credrt
tizens Advice Essex
vO￿nteer
R￿rUitsMent
Citizens Advice Essex - Warni Homes
Citizens Advice Essex - Wam Start
Essex Community Fund -
E55ex Community Fund Volunteer
Recruitment - fina Cantrelb Fund
Essex County CrAJncil
Covid-19
Recovery Fund
Help to aaim
Money and Per6K>ns SeN
National Citizen5 Advice - BEtS- Covid-
19 Softphones
National Citizens Athi
Remote Working
Talisman Charitable Trust
Thurrock VSDF - C¢ye Servi￿5
Universal Credrt Best practi￿ Lead
205,(MXI
178,748
26,252
10,150
15,5CN)
10,150
15,500
3,637
49,577
5.833
14.256
3,637
49,577
5,833
14,256
59,540
159,879
186,091
59,540
159.879
186,091
1,300
1,300
BEIS
11,600
680
53.020
10,460
11.600
680
53,020
10,460
791,463
765,211
26,252
TOTAL FUNDS
999,384
956,319
43,065
-23-

CITIZENS ADVICE soimi ESSEX LIMrrED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
17. PURPOSES OF REsfRzcfED FUNDS
Basildon Borough C￿ne01- Core SeThices
Funding to provide a free and impartial inft)rmakn, ad￿￿ and a SFea'alst welfare rights Servi￿ to those
who live within the Basildon Borough.
Basildon Borowgh Council- DEFRA - Covid-19 Emeryency knistance
Funding to provide emergency asSiStsn￿ for f(M)d and essenb'al supplies during the Covid-19 pandemic
for residents who live in Basildon PA)rough.
Castle Point Coundl- Universal Credit
Funding to provide advice to SUPW universal credit daimants who live in Castle Point.
Citizens Advice Essex- Essex Community Fund
Funding to contribute towards volunteer recruitment durir¥J the Covid-19 parKlemic in Basildon,
Brentwijod, Castle Point & R(xhford.
Citizens Advice Essex - Warni Homes
Funding for the provision of services and artiwtie5 required under the Wam) Pk)me Fund for residents
who live in Basildon, Bren￿(0d, Castle P(Hnt & R￿f0rd.
Cftizens Advice Essex . Warni Start
Funding to employ a Famity Energy Advi￿ Worker as part of the Energy Redress Fund for families who
live in Thurrock.
Essex Community Fund-
Funding to pmwde IT hardware to supp)rt home working.
Essex Communlty Fund - Voluntsw Recruitment- fina Cantrello Fund
Funding to inC￿aSe vO￿nteer recruitiment and trainin9 in Basildon PA)rough.
Essex County Counal- Covid-19 RecovEYy Fund
Funding to recruit and train volunteer5. test video software irKwse core service capacity in Basildon,
Brent￿0￿￿, Castle Point & Rochford.
Help to Claim
Funding to mobilise a project to provide front line supwt to Universal Credrfc daimants in South Essex.
Money and Pension5 Service
Funding to provide money, pens￿ and debt PAfvice sesSK>ns to the ￿Idents of South Essex.
National Citizens Advice - BEIS - Covld-19 Softphones
Funding to enable the service to increase capacity to respond to the immediate dmnd for advice arising
from Covid-19 in a cost effective manner by rnakirvj a switch from usirKJ Mobi￿ phones to using
softphones.
National Citizens Advice - BEIS - Remote Working
Funding for ￿ hardwa￿ to support hcffie woth"rw.
Talisman Charitable Trust
Grant payment for a clienys bankruptry f&.
Thurrock VSDF- CO￿ SeThices
Funding to provide a free and impartRI infoThation, advi￿ and guidan￿ wrfice to those who INe within
the Thurrock Borough.
-24-

CMZENS ADVICE SOUTH ESSEX UMTfED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
UnSversal Credit Best Prartice Lead
Funding research to guide best Fyacti￿ for Citiz￿$ knKe Essex to sUp￿rt UnNersal Credit applicants.
18. DESIGNATED FUNDS
Development reseThe
A reserve to allow fjtizens South Essex to pursue oppJrbJnitEs to increase the reach and quality
of its free athce SeThi￿. The funds were urKtesignated in September 2020.
19. LEGAL STATUS OF CHARrrY
The tharity is a company limtted by guarantee and has no Share capitsl. The liability of each member in
the event of winding up is limited to £1. The number of members as at the 31 March 2021 was 10.
20. CONTROL
The charity is controlled by its Tr￿DirectOrs.
21. FUNDS HELD AS AGEiir
The followng funds were received and paKI by the charty as agent:
Basildon. Billericay & CVS - Fuel VC￿cherS
BrentsVC￿d CVS- Covid-19 Winter Grant
Rayleigh. Rochford and Distritt AVS- Winter Wamith
Family Support
5,000
1,499
2.000
8.499
No balances were hdd as ag￿t as at 31 March 2021.
-25-

CITIZENS ADVICE SOUTh ESSEX LIMrrED
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
22. sfATEMENT OF FINANCIAL ACTIVTfIES FOR THE YEAR ENDED 31 MARCH 2020
(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)
Year ended 31 Marth 2020
Total
funds
funds
funds
Income from:
Donation5 and legacies
Investments
Charitsble activities
7,298
515
193.869
7,298
515
848.139
654,270
Total Income
201,682
654.270
855,952
Expenditure on:
Charltsble activities
240.874
657,580
898.454
Total expenditsre
240,874
657,580
898,454
Net income l (expenditure)
before transfers
(39,192)
(3,310)
(42.502)
Transfers between fund5
Net income l (expenditsre) for
the year
(39,192)
(3,310)
(42,502)
Reconciliation of funds
Totsl funds brought fonvard
439,771
3.310
443,081
Total funds carried forward
400,579
400,579
-26-

CITIZENS ADVICE soimi ESSEX LIMrrED
DETAILED sfATEMENT OF FINANCIAL ACTivmES
FOR THE YEAR ENDED 31 MARCH 2021
2021
2020
INCOMING RESOURCES
Voluntary income
Donations
4,061
7,298
Investment income
Deposit account interest
1,234
515
Incoming resources from tharitable activitse5
Grants
994.089
848,139
Total incoming resour
999,384
855,952
RESOURCES EXPENDED
Charitable activibes
Wages
Partner costs
Rent
Rates, water and insurar
'ght and heat
Telephone
Postage and ststion￿y
Advertising
Sundries
Computer costs
&aff training
staff and volunteer travel and subsistence
staff and volunteer expenses
Publications and subsuiptions
CA central charge
Legal and professional fees
Bookkeeping and payroll
aeaning, repairs and maintenance
Bank charges
Pension costs
AGM expenses
Trustee expenses
t)epreciation
704,581
9,312
44,587
13,665
2,129
40.189
3,473
224
1,019
31,745
5.128
911
12,084
4,728
7,849
7,277
1,300
13,380
133
12.592
79
641,182
11,162
48,401
6,423
5,572
23,511
10,800
109
4,438
34,160
33,237
6,088
18,286
5,204
7,849
1,120
1,333
4,888
245
10,200
467
62
19,337
37.054
953,439
894,074
-27-

crrizENS ADVICE sowfH ESSEX LIMrrED
DETAILED sfATEMENT OF FINANCIAL ACTIvrrIES
FOR THE YEAR ENDED 31 MARCH 2021
2021
2020
Support CostslG0vernan￿ Costs
Accountsncy fees
2,880
4,380
4,380
Totsl resources expended
956,319
898,454
Net incomel(expenditure)
43,065
(42,502)