citlzens advice Hart ANNUAL REPORT AND FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 CITIZENS ADVICE HART- DIsTRILImITED (A COMPANY LIMITED BY GUARANTEE) Registered No: 05746008 Charity No 1113777
CITIZENSADVICE- HARTDISTRICT UMITED (CA Hart) TRUSTEES AND DIRECTORS REPOFrr For the year ended 315t Marth 2024 CONTENT5 Page Trustees, Rert 2-12 Independent Examlnerfs Report statement of Financial Activitles Balance Sheet 15 Notesto the Accounts Registered No.. 05746008 Charity No= 1113777
CITIZENS ADVICE- HAKf DISTRicf UMITED ICA Hart) TRusfEES AND DIRECTORS REPOF For the year ènded 31SI Marth 2Q24 The Trustees, who are also the Dirertors of CA Hart (the charity), are pleased to present thelr annual report and financial statements for the year ended 31 March 2024. The financial statements complywith the Charities Art 2011, the Companies Act 2006. the Memorandum and Articles of A5$0tiation, and Accounting and Reporting by Charities.. Statement of Recommended Practice ISORPI, aF)plicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 leffective l January 20151. REFERENCE AND ADMINISTRATIVE INFORMATION Current Dlrectors and Trustees John Nicholls Ichalrl stephen Surrall Icoyted 2210312023, elected 2511012023, Vice Chalr} Paula Downey Jones {co-opted 2410112024, Treasurer) Roger Durdle {Company Secretary) Nathalle Antoinet Ico-opted 26107/2023. elected 2511012023) Lee Bambrldge Ico-opted 26/Q712023, elected 25110n023) Robert Coffin {cw*pted 24101120241 Gareth Williams (copted 2410112024) Clare Rayment (co-opted 24104120241 Martin Stern Also served as a Director and Trustee durlng the reporting period Judlth Astles Iresigned 27/09/2023} Jayne Mounta in Iresigned 19111120231 Geoffrey Smith Ire5igned 27109n023 Graham Yule (resigned 26107n0231 Charity Reglstratlon Number.. 1113777 Company Reglstratlon Number: 05746008 Authorised and regulated bythefinancial Conduct Authorlty: FRN 617627 Registered offlee Civic Offices, Harlington Way, Fleet, GU514AE Senior Management Team Samantha Mabbott - Chief Officer Lucy WaEenstein - Deputy CO Louisa Crowsley- Athice Services Manager J3 ne Harris - Office Manager Registered No: 05746008 Charity No= 1113777
CITIZENS ADVICE- HART DISTRicf UMIIED ICA Hart) TRUSTEES AND DIREORs REpoKr For the year ended 315t March 2024 Bankers Lloyds Ba nk Aldermore Bank Unfced Trust Bank Ca mbridge and Counties Bank Redwood Bank Unity Tnjst External Examlner SKS Gilroy & Brookes Accwntants Limited Sutte 15, The Enterprise Centre. Coxbrldge 8uslness Parl Farnham, &Jrrey. GUIO SEH STRucfuRE, GOVERNANCE AND MANAGEMENT Governing Document CA Hart was formed as a company limited by guarantee on 16tTh March 21)06 (Company Number.. 057460081. The full name of the Charity Citizens Acfvice- Hart Distritt Limited was registered with the Charity CommSssion on 18th April 2Q06 (charity Number= 11137771. It is governed by its Memorandum and Articles of Association incorForated 16th March 2006 as amended on 28th March 2018. Having acquired consent from the Charity Commission a new Memorandum and Articles of Association were adopted at an Extraordlnary General Meeting on 3rd May 2023. These are in line with the new Model Articles published by Cltizens Advice in 2021. Recruitment and Appointment of Trustees CA Hart is governed through a Trustee board. ITrustee5 in this context are 5yTronwnou5 wrth Directors) Trustees who have held office during the year are listed on page 2. The new Articles of Association provide for a minimum of four and a maximum of fifteen Tru5tee5. Following a n objective recruitment process in accordance wlth Its adopted policy, Trustees are elected to the Board for a three-year period and shall retire from office at the third annual general meeting following the annual general meeting at which they were elected but may be r&elected. The Board has powers to appoint a co-opted Trustee provided that on appointment the total number Df Trustees does not exceed a maximum of fifteen Trustees. A co-opted Trustee appointed by a resolution of the other Trustees must retSre at the next annual general meeting but may then be elected or rea ppointed. A Chief officer is appointed by the Trustees to manage the charity and has delegated authority as set out in a Scheme of ReseNed and Delegated Matters which is reviewed annually by the board. Trustee Induction and Training Trustees receive an induction into the work of the charity including dotument5 setting out CA Hart's organisation structuro, the Articles of Association, current financial statements, and the business plan. Trustees are required to act in accordance with Charity Commission guidance as set out in its publication 'The essential Trustee ICC31' and subscribe to the cf¢izens Advice Code of Conduct incorporating the Nolan principle5 of 5tandard5 in public life. The Trustees are responsible for the effective management of risL including ensuring that internal controls are in place and are operating as designed. Organlsation Structure CA Hart is a member of Citizens Advice, the operating name of the National Association of Citizens Advice Burea'Jx, which provides a framework for standards of advice and casework management as well as monitoring progress against these standards. Operating pdicies are independently determined by the Board of Directors in order to fulfil its charitable objects and comply with the nati(al membership requirements. Registered No,. 05746008 Charity No.. 1113777
CITIZENS ADVICE- HAKf DISTRICT UMITED (CA Hart) TRUSTEE5 AND DIRECTO REPORT For the year ended ai$t Marth 2024 The Chief Officer of the organisation has been apwinted by the Trustees to manage the day-to4ay operations of the charity. Samantha Mabbott is the Chief Officer. In addition, there 15 an experienced team of paid st£ff and volunteer5 who are key to the service offered by the charrty. Decisions are made by the Trust board in line with the Busines5 Development Plan and are reviewed at least annuallv. The Senior Management Team ISMTI meet to review progress against targets and the charity's financial position and to discuss issues referred to them by the Trustee board. Reports and recommendation5 are then taken to the fvll board for approval, and their Implementatlon is organi5ed by the Chief Officer and the staff team. There are regular staff and volunteer meetings, and senior management team meetings which ensure that progress Is being made against targets. Pay and Remuneration of Key Management Personnel The Trustees consider that the board of Trustees and the SMT comprise the key management personnel of CA Hart and the senior management team are paid in accordance with salaries benchmarked across a range of voluntary sector org¥ni5ations. Any increases to salaries are approved by the Trustee board. The Chief Officer's salary 15 reviewed and approved by the Trustee board Separate but in line with the pjlicy Set out above. Key risks and Uncertainties The Trustees having had consideration to, and mindful of, the key strategic risk areas for the charity identify the following: Fwiancial Risks: Funding: need to ensure that the levels of core income assumed in the business plan are achieved otherwise there could be a reduction {or potential cessatiDn) in service Financial Controls: need to maintain strong financial controls around bank accounts and amounts spent to prevent Inappropriate spending, fraud. losse5 and reputational damage Blddlng: need to accurate assess the rfsks Involved to the organisation when bidding for new funding Operatlonal Rlsks: Systems dlsruptlon or data loss: an external attack or an internal Issue could cause a malor dlsruption to systems or a loss of data leading to client detrirnent and reputationa I Issues Reputatlonal damage: inapproprlate external messaging in respect of campaigns or by Staff/volunteers on s(xial media could damage the reputation of CA Hart Governance and Compllance Rlsks: Quallty of seNlce: need to maintain the quality of servlce to ensure good client outcomes nd minlmising complaints that may resu in clalms and regulatory issues Isuch as1055 of AQS accreditation and breach of FCA guidelines) Effectfve Governance: need to have an appropriate governance structure in place, including policies, assurance and a suitably skilled Board workn'ng effectively. Ary deficiency could result in a frdilure to optimise the value CA Hart can deliver and potential client detriment Business Model.. need to keep the service offered by CA Hart relevant and accessible to clients. Failure to do this could lead to a reduction in the social value delivered, undermining the purpose of the organisation and potentially its long-term future People Risks: Recrultwnt and Retention: an inability to recruit, train/develop and retain staff and volunteers could lead to a failure to provide the level of core seNice required Registered No.. 05746008 Charity No: 1113777
CITIZENS ADVICE- HART DISTRicf UMITED (CA Hart) TRUSTEES AND DIRECTORS REPORT For the year ended 315t March 2024 We have been undertaknng a number of inrciatives and implementing further controls to reduce and mitigate these risks Includlng: nanclal Risks". o A fundraisin8 Strategy and 5UStainability strategy is in place. We have appointed a Deputy Chief Officer to allow the Chief Officer more time for fundraisin8 and building stakeholder relationships A communication strategy is in place to manage key funder relationships We are an active memLEr of Crtiiens Advice Hampshire and support wider fundraising through its board and Strategic Manager forum. We have increased our collabixatNe working, establishing relationship5 With other Citizens Advice offices, irKluding working on joint funding arrar)gements o A contingency plan is in place which sets out the action5 neSsaryt0 addre55 a materlal reduction in ndIng o Board approved procedure in place with clear authori5ation leve15 which ensures the segregation of duties, that expenditure being signed off by those with sufficient seniority and in accordance with approved budgets Board approved budget which is rewewed and varlance5 explainedfinvestigated quarterly A pr(xedure is in place which is completed before a bid is made that assesses financial requirernents and all significarrt risks. Board approwdl is required for material projects Operatlonal Risks: Data protection / security policies and procedures are in place to ensure the chance of disruption has been minimised. Cyber Essentials Plus has been achieved A procedure is in place which sets out the process for the approval of external messages. o Access to CA Hart social media sites is restricted to approved personnel Governance and Cnmpliance Risks: Board approved policles and procedures are in place and Casebook is utilised to help ensure regulatory requlrements are met o Case checking. I ndependent File Reviews11 FR'SI and quality of advice audits take place to monitor quality of adwce given Resources and training in place to ensure FCA guidelines are adhered to o An annual business plan 15 produced that considers the requirements of clrents (need5 analysis) and how they can best be rnet by CA Hart. An artion plan is produced to ensure required changesldevelopments are made and reported to the board quarterly People Risks: The Business Plan sets the recrultment parameters which are then delivered vla the annua I recruitment plan An organisational training plan is in place and monitored Appraisals and I-ls monitored closely to develop and retain staff and objective setting takes place Furthermore, we have set a budget for the next two years to invest in staff to extend our services and to allow time to develop further income streams. Factors that are likely to affect the financial perforrnance or posttir)n in 2024125 and fiJrther years: As the service is heamly reliant on discretionary spend from Local Authorities to fund its core activities, this 15 subject to volatillty and uncertain economic conditions Registered No.. 05746008 Charlty No.. 1113777
CITIZENS ADVICE- HART D15fRICT UMrrED {CA Hart) TRUSTEES AND DIREcfoRS REPO For the year ended 31st Marth 2024 The availability of skn'lled staff and suitable volunteers can significantly affect operatlonal performance and our ability to demonstrate our value to potential funders Our ability to meet increased costs is highly challenging witfrKJut similar rises in our core funding, the principal source of which Ifrorn Hart District Councill has been at the same level for 15 years- there has been no real-terms increase in that funding over that perlod STATEMENT OF INTERNAL CONTROL sk Management CA Hart Is exposed to a ranse of risks in its operations and to ensure that the position 15 appropriatelv managed the Trustees have set out the level of riskthat they believe the org3ni5ation Should be willing tD accept in trying to achieve its objectives. This level, or risk appettte, can be described a5 'cautious' a5 thi5 is considered to be appropriate for a charity, although, a marginally higher risk profile may occasionally be acceptable on individual projects if the opportunities to benefit the organisation and our clients justify the risk. It is recognised by the Trustees that given the external environment, particularly for raising funding, it is not always possible for the charity to achieve the level of rlsk mffcigatlon that would allgn with its risk appetite, Risk is managed by the Implementation of a risk F*)licy which is remewed and approved annually and includes internal contro15, and the operation of a rlsk register which also considers horizon risks and opportunities. The overall risk positlon is revlewed at each quarterly Trustee meeting, so that any changes to the risk profile are considered along with any mitigatlng actions. Strategic risks in the risk register are organised in four categories wlth the top4evel risk currently in each category being as follows.. Financial Risk- the abllity to achieve sufficient funding levels to maintainldevelop the service, People Risk- the recruitment, retention and training of suitable staff and volunteers. Operational Ri5k- a disruption to seNces from the loss of systems, people or facilities, Governance & Compliance Risk- failure to deliver the qualtty of service required. including meeting regulatory requirements. Our Buslness Contlnuity Plan details how we will handle significant risks that could cause disruption to our normal services, and which have the potential for significarrt impact on our organisathjn's busine55 Stability. Information Assurance CA Hart's Trustee board oversee the information security of all personal information of our clients, staff, funders and strategic partner5 that is proce55ed. The charity holds joint responsibility. with the Nationa I Citizens Advice Service, for client data that is held in our case management System. An information a$5urance management team exist5 to ensure the confidentiality, integrity and availability of all personal and sen51ttve data is maintained to a level which is compliant with the requirements of the UK General Data Protection Regulation and Data Protection Act 2018. Quality and Compliance CA Hart is a mernber, by subscription. of Citizens Advice. the National Association for the Citizens Advice service. The Citizens Advice Membership Scheme requires member organisations to undergo an annual audit of organisational standards and quality of advice by Citizens Advice. The Charity was audrted by a 51te visit in January 2024 and exceeded the standards required. Citizens Advice also confirmed it had attained an excellent equality rating and as a result the Charity continues to hold the Advice Quality Staridards kite mark Trustees Trustees who have served during the year can be seen above. None of the Trustees has any beneficial interest in the company. Atl existing Trustees are members of the company and guarantee to contrlbute £10 Registered No: 05746008 Charlty No: 1113777
CITIZENS ADVICE- HAKfDISTRICT LIMITED ICAHart) TRUSTEES AND DIRECTORS REPORT For the year ended 311t March 2Q24 In the event of a wlndlng up. oBJEIVEs AND AcfiviTIES Objects The chariws purposes, as set out in the objects contained in the Cotnpanvs Article5 of A550ciation, are to prornote any Charitable purpose for the public benefit by the adwancement of education. the protection and preservation of health and the rellef of Fjoverty. sickness and distress in particular, but without limitation, for the benefit of the communtty in Hart District and surrounding areas. The charitvs objects are defined a5 above. Our mi55ion, vision, purpose and values will be our guiding principles. Ourvtslon Finding a Way Forward Our Mission To actively listen and to be caring and understanding towards all individuals seeknng help To ensure all relevant information is passed to those seeknng help and they are able to interpret and action it as needed To influence local decision rnakers, be the "go to. organisation for policy makers, providing local data on issues such as poverty and health Inequalities To provide the same high 5tandard5 of advice to all age groups and sectors of society To be an inclusive and accessible service to everyone To support people in the community at an early stage before their issues become more signlflcant, for example, managing debt before it causes mental health issues, financial educationniteracy, givlng people the confidence to help themselves To be a key partnership organisation with the NHS to keep people well and at home and a key partner with other organisations to mlnimise/ prevent need for public services Statement of Purpose: To ensure that all indNiduals within our community are heard and understml, whatever challenges they are faclng, guiding them with care to confidently find a way forward. Ensurlng Our work Dellvers Our Akns In a fast-changing world we need to constantly evaluate and evoive the way we delNer our service and respon51ve to extern31 changes that affect our clients and stakeholders. We revyew Dur aims, objectives and activities each year. In carrying out the review we arp ensuring that that our aims, objectives and attivities are in line with our stated purpose. Registered No: 05746008 Charity No: 1113777
CITIZENS ADVICE - HART Di¥fRicf UMITED {CA Hart) TrUSTEES AN D DIREcfoRS REPORT For the year ended 31st March 2024 OUR ACTIVITIES, PERFORMANCE AND IMPAcr The followlng sectlon summarlse our actlvltles, performance and the impact we have on our clients and the wlder publlc benefit. Who we hel ed: In 2023124 we: helped 2,627 unique clients14.243 client cases) with 8.915 issues which is an average of 3.4 issues per client Icc*npared to 2.9 in the previous yearl Howwe hel ed: In 2023/24 we delivered: 46% of our advice by phone answering 4.411 phone calls from clients making 7,874 phone calls to clients 30% of our advice by email 19% of our a(fvice in-person holding 676 face-t¢>face app(Mntments 5% of admce via other channels le.g. letter) Effectlveness of our hel How our clients fe as a result of the help they reived. 87% felt less stressed, depressed or anxious 65% felt their physical health had impriwed furthermore, 40% of our clients with a physical or mental health condition sought less help from a professional, following our advice How effective did clients feel we were: 85% said we helped them find a wayforward 73Yo said they could not have resolved their problern WItht US 75% saidtheir problem wa5 Complete 501ved following athce 85% saidthey would recommend our service Outcomes of ourhel In monetary temis, the following outcome5 were delivered to our clients across Hart: £804,689 of income gained (for example through new inefit awards. charitable payments, budgeting changes and energy advice) £62,323 worth of debts written off £8,980 of additional services and loans lincluding through food provisionlreferrals, improvements to property and correcting bills) £136,954 of other gains {includlng improved health and capacity to manage) Registered No.. 05746008 Charity No: 1113777
CITIZENS ADVICE- HART DISTRicf LIMITED (CA Hart) TRUSTEES AND DIRECTORS REPORT For the year ended 31. Marth 2024 Publicvalue of our hel We help people to solve their problems. I n doing so, we create financial value, not only for the client, but for the wider cornmunity. This mean5 that we save the Government and society money by stopping problems that cost money. It's impossible to put a £ sign on all of the crucial work that we do, but where we have the evldence to do so, talking about the flnancial value of our service tells a powerful story. Uslng the natlonal Cltliens Adce fiscal mi)delllng tool of publlc benefit, approved by HM Treasury, the work we undertake at CA Hart provldes the following public value. For every £1 invested in CA Hart: £2.45 is saved by local and national govemment due tofewer payments for out of work benefits, less costty housing issues and less demand on the NHS £14.70 is gained as when people have fewer problems, they have higher levels of wellbein& participation in society and produrtivity £6.93 is gained bythe people we help through new and backdated benefits, debts written off and consumer refunds Pro ects: In addrcion to core advice service offer, we undertake number of projects, including: Advlce FirstAid- our award-wlnning Advice Flrst Aid project has now tralned 233 people to be able to deliver basic advice first aid to a range of clients across the district Outreach- our Outreach projecttakes ourservices to 11 locations in the communty and has helped 224dients with 414 different Issue5 during 2023who otherwise may have been unable to access our services Macmillan Prolert- our Macmillan Project helped 92 clients make gains of £232,830 Foodbank Adviser- providinga FoodbankAdviserto attend Hart Foodbanks and provide advice and signposting for foodbank clients Home and Well- providing a service that helps vulnerable residents of Hampshire with energy poverty needs and advice or signposting for related social needs- the service aims to eq uip the person with the necessary support to live safely and independently. Homeless Preventlon - providi a Money A{fvI Adviser for Fast Track Debt referrals Registered No.. 05746008 Charty No,. 1113777
CITIZENS ADVICE- HAFrf DlSTricf UMITED (CA Hart) TrUSTEES AND DIRECTORS REPORT For the year ended 315t March 2024 FINANCIALREVIEW In the financial yearto 31 March 2024, total income from Citizens Advice Hart increased by 24.5% to £478,306, from £384,069 in the previousyear. This reflerts an increase in restricted income to £129,371 (2022/23.. £88,261} and an increase in unrestrirted incorne to £348.935120W23: £295,808). Unrestricted fund ing for charitable actwities has remained fairly static at £266.241 {202V23.. £266,808>, howeverthe charity has seen benefitfrom an increase in unrestricted donations and grant5 £72.305 12022/23.. £26.565} as the charity Starts to focus on the development of more diverse income sources. The growth in restrirted funds for charitable activities has benef ited from projects such as providing an advisor to the Hart Foodbank, providing Advice First Aid training and provision of a Money Advice Adviserunderthe Homeless Prevention programme. Incomefrom our bank deposit5 lunrestrirtedl has increased to £11,38912022123: £2,435) due to increases in interest rates. The most sIgnlC3nt unrestricted fundingforour core activities continues to be provided by a grant from Hart District Council at £148,58612022/23: £148,586}, The grant does not fully coverourgeneral advice service costs and we continue to raise funds from other sources to maintain our core provision. Although,we haveseen SUCSsfrOMthe ongoing development of ourfundraisingefforts this year. the fundraising landscape continues to be challenging and in the event of a reduction In grant f rom the Hart District Council, the Board would be required to re-assess the chart5 capacity to provide on-going general advice, Total expenditurewithin theyearhas grown by 9%. Unrestritted expenditure has increased to £271,750 (2022/23.. £238,343), reflertrue of the increase in income achieved and the subsequent increase in £ttivfcies. Restricted expenditure has been in line with previous yearat £133, 121, however, the increase in restricted income has led to a smaller def icit of £13,750)12022123: £144,87211, we expect restricted 2Ctwty to breakeven inthe comingyear. Staff and volunteercosts make up 68% of total expenditureat £274,371 {2022123.. £229,032) and are essential for the Charity to deliver its core advice provision. Reserves at 31 March 2024 were £353,912, wtth £1,212 restricted funds and £352,701 of unrestricted funds, The unrestricted f unds include £255,(K)5 of designated funds. Investment Pollcv Total cash held as at 31 March 2024 was £371.561. The charity's investment policy is to manage the cashflow and investments controllingthe associated risks to maximise income and minimise risk. For this reason, theTrustees restrictthe investmentof fundsto UK bankdepositaccountsfor a maximum of one year. The Board regUlaY reviews the chartvs investments. Reserves Policy Our reseNes policy aims to ensure that ourwork is proterted from risk of disruption due to any unforeseen reduttion in income or additional expenditure, while atthe same time ensuringthatwe do not hold funds unnecessarily atthe expense of delrvering benefitto the cornrnunty. Unre5tritted (general) Reserves: £97.696 The general reserves are available forthe day-to-day operdtion of the char¥ty, to provide temporary financial as5iStance for projerts that are awaiting funding from other organisations and to develop io Registered No.. 05746008 Charity No.. 1113777
CITIZENS ADVICE - HART DISTRicf UMITED (CA Hart) IRUSTEES AN D DIRECTORS REPORT For the year ended 315tMarth 2024 services forthe communitywe serve. In orderto balance this with not holding eXsse funds forthis purpose, thetrustees have agreedtoset a reserves target that sits between a minimum threshold (of 3 months of unrestricted operational cost5, plus contingency for ctosure plus the fixed asset fund) and a maximum threshold (which adds an additional 3 months of unrestricted ope rational costs to the minimurn threshold). The reseNes will be monitored between these thresholds on a quarterly ba51S. Designated reseNes: £255,IX)5 Designated reserves are funds set aside bytrustees to meet specific costs. Operational cost reserve - a reserve of £,417 provides forthree months, unrestricted operatingcosts based on the budgetforthe coming year. The trustees have reviewed the risks assoclated with income and expenditure and believe that three months, costs are sufficient to either close the charity in an orderly manner or to allow it to source funding to continue to operate. Closure contingency- this fund of £17,295 provide5forthe cost of statutory redundancyfor all staff who have more than twelve months. seNice as of 31 March 2025, this is to provide sufficient cover in the event of closure at any point durlng the year a head, together with a provision for dilapidations. Fixed a55et fund linwrporating the IT equipment and development reserve) - it is recognised that money tied up in f ixed a55ets is not readily available to support business operations and should not be recognised within general reSee5. The fund of £4,423 represents the value of unrestrirted funds tied up in fixed a55ets. Cover for deficit budget. The cost-of-living crisis has resulted in a signif icant increase in the need foroursÈNices and the trustees have agreed a deficit budgetforthe next two years to invest in staff to extend our services and to allow time to develop fu rther income streams. The trustees ¢onsider£142,870 to be sufficientto meetthe budget deficitfor the coming two years. It is noted that in the 3rd year, the charity will have developed its income streams Sufficiently to be able to move to a baland (no deficit) budget. Restred ReseNes.' £L212 Restrtied re5ervesarefund5which have been given by variou5 bodies forspecrfic projects. At the start of the financi31 year the level of restricted funds was £4,962, relatingto outreach, and at the end of the yearwas £1,212, relating to Hart Foodbank. Going Conorn The Trustees have assessed the chariws financial posrtion and have a reasonable expectation that the charty has adequate resourcesto continue in operationalexistente forthe foreseeable future. For this rea50n, it is therefore appropriate to prepare the chartty's accounts on a going concern basis. FUTURE PLANS Dellvering a sustainable service that meets the needs of our clients remain5 a priority of the Trustee board over the coming two years. The charitywill continue to develop diversified funding streams to increase our sustainability and enable us to build a dlverse service that is responsEve to client needs. li Registered No: 05746008 Charity No-. 1113777
CITIZENS ADVICE- HAirr DISTRicf LIMrrED (CA Hart) TRUSTEES AND DI RECTORS REPORT For the year ended 31¥t March 2024 CA Hart will continue to work to ensure that it delivers a CoStffective service, meaning that we are not only offering value for money to our exi5tir8 funders but that we have a viabte offer, whilst never compromising on the high-quallty service that our clients expert and deserve. STATEMENT OF TRUSTEES, RESPONSIBIUTIE5 The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations. Company and charty law require the Trustees to prepare financial statements for each financial year. Under that law. the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice Iunited Kingdom Accounting Standards and applicable lawl. Company law requires that the Tru5tee5 must not approve the financial statements unle55 they give a true and fair view of the State of affair5 of the company and of the surplus or deficit of the charitable compary for that period. In preparing those financial statements. the Trustee5 are required to: selert sultable accounting policies and then apply them eonsistently. make judgements and estimates that are reasonable and prudent. State whether appll¢able accounting standards have been followed subject to any materlal departures disclosed and explored in the financial statements. prepare the financlal statements on the going concern basis unless It Is Inapproprlate to presume that the charitable cornpany will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the companvs trznsactions and disclose with reasonable accuracy at anytime the financial posltion of the charity and that enables them to ensure that the financial statements comply with the Companies Att. The Trustees are responslble for safeguarding the assets of CA Hart and hence for taklng reasonable steps for the prevention and detection of fraud and other irregularf(ies.' and that, where appropriate the Trustees are responsible for the maintenance and integrity of the corp)rate and financial information included on the charltvs website. In preparing this report, the Trustees have taken advantage of the small companWs exemptions provided by section 415A of the Companies Act 2CM)6. Approved by the Trustees of the charity on 24th July 2024 and signed on its behalf by John Nicholls Chair of Trustees 12 Registered No., 05746008 Charity No: 1113777
CITIZENS ADVICE - HART DISTRicf UMITED (the charity) TRUSTEES AND DIREcfoRS REPORT For the year ended 31, Marth 2024 INDEPENDENT EXAMINER'S REPORT I report on the account5 of the company forthe year ended 31 March 2024, which are set out on pages 14 to 28. Respertlve responsibilltles of trustees and examlner The trustees (who are alsothe directors of the companyforthe purposes of company lawl are responslble for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 14412) of the Charitie5 Act 2011 (the 2011 Act) and that an independent exami nation is needed. The charit¢s 8ross income exceeded £250,000 and l am qualifiedto undertake the examination by being a qualified member of ICAEW. Having satisfied myself that the charity is not required to be audited under part 16 of the Companies Act 2006 and is eligible for independent examination. it is my responsibility to: examine the accounts under section 145 of the 2011 Act; follow the procedures laid down in the General Directions given by the Chartty Commission lunder section 14515I(bl of the 2011 Act; and state whether particular matters have come to my attention. Basis of independent examlnerfs statement My examlnation was carried out in accordance with the General Directions given by the Charity Commlssion. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosure5 in the accounts, and seeking explanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below Independent examiner's Statement In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accountin8 records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charltles have not been met,. or to whlch, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Gilroy & Brookes Accountants Limited Suite 15, The Enterprise Centre Coxbridge Business Park Farnham, Surrey, GUIO Date l August 2 13 Registered No: 5746008 Charlty No.. 1113777
CITIZENS ADVICE- HART DISTRicf UMITED (CA Hart) TRUSTEES AND DIRECTORS REPORT For tho year ended 31. March 2024 SUMMARY OF FINANaAL ACtIVlTIES Ilncorporating an Income and Expenditure Account) for the year ended 31 March 2024 Unrestrlcted Funds Restrlrted Funds Total Funds 2024 Total Funds 2023 Notes Income from: Donations and grant5 Charitable activities 71,305 266,241 11,389 348.935 1,000 128,371 72,3Q5 394,612 11,389 478,306 26,565 355,069 2,435 Investment income Total Income 129.371 384,069 Expenditure on: Cost of ralsing funds Charitable activities 271,750 271,750 133,121 133,121 404,871 404,871 371,476 371,476 Total expenditure Net Incomel(expenditure) before transfers Transfer between funds Net movement In funds for the year Tota I funds brought forward Total funds carrled forward 77,185 13,7501 73,435 12.593 77,185 (3,7501 73,435 12,593 275.516 352,701 4,962 1,21Z 280,478 353,913 267,885 280,478 All income and expendf(ure derNe from continuing artNities. There were no other recognised gains or losses otherthan those stated above. Movement in funds is disclosed in Note 17to the financial statements. 14 RegSstered No.. 05746008 Charity No.. 1113777
CITIZENS ADVICE- HART DISTRicf UMITED {CA Hartl TRUSTEES AND DIREOR$ REPORT For the year ended 31. Marth 2024 BALANCE SHEET AT 31 MARCH 2024 Note5 2024 2023 Fixed assets Tangible assets li 4,423 9,584 Current assets Debtors 12 11,603 371, 561 383,164 2,527 321.286 323.813 Cash at bankand in hand Total current assets Current liabilities Creditors.. amount5 falling due within one year Net current a55et5 13 33,674 349,490 52,919 270,894 Total net assets 16 353,913 280,478 Funds Restricted income funds 17 1,212 4,962 Unrestricted incorne funds Designated funds General funds 255,005 97,696 352,701 353,913 131,712 143,804 Total unrestricted fvnds Total fund5 275,516 280,478 For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of tts accounts for the year in question in accordance with sertion 476. The Directors acknowledge their respK)nsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. The Financial Statements were approved by the Board on 24th July 2024 and were signed on its behalf bv: John Nicholls Chair of Tr*Jstees Paula Downey Jones Honorary Treasurer 15 Registered No.. 05746008 Charity No.. 1113777
CITIZENS ADVICE- HAltr DISTRicf UMrrED ICA Hart) TRUSTEES AND DIREcfoRS REpoirr For the year ended 31" Marth 2024 NOTES TO THE ACCOUNTS l Acrountlng pollcles al Statutory Informatlon Citizens Advice - Hart Distrirt Limited is a charitable company limited by guarantee and is incorporated in Engla nd. The registered office is Hart Distrlct Clvlc affites, Harlington Way, Fleet GU514AE. b) Basls of preparatlon The financial 5taternents have been prepared in accOrdare with Accounting and Reportlng by Charities: statement of Recommended Practice applicable to chartties preparing their attounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021- Icharlties SORP FRS 1021, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. c} Public benefit entity Citizen5 Advice Hart meets the definition of defined benefrt entty under FRS 102. Assets and liabilities are initially recognised 4t historical cost or transaction value unless Otherwise stated in the relevant accounting policv. d} Golng concern The Trustees consider that there are no material uncertainties about the charitable cornpany'5 ability to continue as a going concern. e) Income I ncome is recognised when the charty has entitlement to the funds. any performance conditions attached to the income have been met, it is probable that the income will be recelved and that the amount can be easured reliably. Income from government and other grants, whether'tapital, grants or'revenue, grants, is recogni5ed when the charity has entitlement to the funds, any performance condition5 attached to the gra Nts have been met, it is probable that the income will be received. and the amount can be measured reliably and is not deferred. Voluntary income is received by way of donations arKI gifts. including gtft aid and is included in full in the statement of financial activities when receivable. Donated services and faciltties are included at the value to the charity where this can be quantified and is material. The value of services provided by volunteers has not been included in these accounts. Income receNed in advance of the provision of a specified Service is deferred until the criteria for income recognition are met. fj Interest receivable. I nterest on funds held on deFo5it Is included when receNable and the amount can be measured reliably by the cha rity. g) Fund accounting Restricted funds are to be used for spetific purrrt)ses as laid down by the donor. Expenditure which meets these criteria is charged to the fund. Unrestrlcted funds are donatlons and other incoming resources received or generated for the charitable purposes. Designated funds are fijnds allocated by the Trustees for specific projects or costs. 16 Registered No: 05746008 Charity No: 1113777
CITIZENS ADVICE- HART DISTRicf UMITED {CA Hart) TRUSTEES AND DIREcfoRS REPORT For the year ended 31st Marth 2024 NOTES TO THE AccouKrs h) Resour¢es expended Expendlture Is recognised once there is a legal or constructive obligation to make a payment to a third party. it 15 probable that settlement will be required, and the amount of the obligation can be measured reliably, Expenditure is classified under the following actlvity headings.. Cost of raising fijnds - expenditure incurred in inducing third parties to make voluntary contributions to the charitv. Charitable activities - expendfcure incurred by the charity in the delivery of it5 actlvltles and services for its beneficiaries. The primary functional activity of the charity is the giving of free and onfidential advlce to the public. Support and governance costs- expenditure incurred which cannot be directly attributed to cost of raising funds or charitable activities. l) Allocatlon ofsupport costs Support costs whlch cannot be directly attributed to a project are allocated based on time directly spent on each project. j> Operating leases Rental charges are charged on 3 5traight-line basi5 over the term of the lease. kl Tangibl? fixed assets Tangible fixed assets are stated at C05t less accumulated depreciation. Assets are capitalised where the wrchase cost exceeds £1,000. Depreciation is provided on all tangible fixed assets at rate5 calculated to write down the cost of each asset to its estimated residual value over tts expected useful life. Office equipment 15 depreclated on a straight-line basis over 3 years. Tangible fixed assets purchased uslng restrScted funds are depreciated at the rate of 100% in the year of purchase, assuming no residual value. l) Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. m) Cash at bank and kn hand Cash at bank and in hand include5 cash and term deposits with a maturity of twelve months or less from the date of the opening of the deposit. nl Credltors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting f rom a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliabty. Creditors and provision5 are normally recognised at their Settlement amount afterallowing for any trade discount5 due. ol Pensions The Charity operates a defined contribution pension plan for its employees. Contributlons are recognised as they become payable. 17 Registered No.. 05746CKJ8 Charity No.. 1113777
CITIZENS ADVICE- HART DISTRICT UMITED (CA Hart) TrV5TEES AND DIREcfoRS REPORT For the year ended 315t March 2024 NOTES TO THE ACCOUNTS 2 Income frorn donations and Erants Unrestritted funds Restricted 2024 funds Total Funds 2023 Total Funds Yateley Town Council Hook Parish Council Elvetham Heath PC Church Crookham Parish Council Qdiham Parish Council Fleet Town Council Eversley Parish Council Winchfie Id Par15h Council Crookham Village PC Crondall PC Ewshot Parish Council Odiham Cottage Hospital Emmanuel Kaye Foundation National Lotte ry Tesco Groundworks 5,000 2,000 2.000 2,000 1,500 1,000 750 5,000 2,000 2,000 2,000 1,500 1,000 750 1,500 1,500 250 250 250 250 250 250 200 200 1,0 1,000 15,000 35,134 1,450 260 15,000 35,134 1,450 260 Hart Rotary Miscella neous Donations 5,000 2,480 666 3,357 904 3,357 904 Donations at Events East Hampshire Household &Jpport Fund Pierrepoint Trust Charlotte Bonham Carter Charitable Trust Hampshire & Isle ofwight Communiiy Fund HCC Counsellor Grant 1,000 5,000 3,000 4,919 1,000 500 Waitrose Total 71,305 72,305 26,565 18 ReEistered No.. 05746008 Charity No: 1113777
CITIZENS ADVICE- HARTDlsTRl LIMrrED ICA Hart) TRv¥fEES AND DIRECTORS REPORT For the year ended 315t Marth 2024 NOTES TO THE ACCOUNTS 3 Income from ¢harltable artivities Unrestricted fund5 Restritted 2024 funds Total Funds 2023 Total Funds Hart District Council- Funding grant Hart District Council- Rent Hart Dlstrict Council -Homelessness Prevention 148.586 77,095 148,586 77,095 41.928 6,240 6,998 1,700 148,586 72,095 18,072 I,ioo 41,928 6,240 6,998 Hart Distritt Council - Ukraine Relief Fund Citizens Advlce Hampshire- Home & Well Clt12ens Advice Hampshire- Healthwatch Citizens AdvSce East Hampshire - Household Support Fund Citizens Advice- EnergyAdvice Programme Citizens Advice Test Valley Pot 2 fvnding Citizens Advice- Energy Advlce Programme, National Grid 1.700 2.500 15,916 15.916 1.050 13,834 1,050 13,834 5,200 5,200 Hampshire Ma¢millan Canr Advice Service Hampshire County Council IHCCI - Local Solutions Outreach Frimley 10 100 Course fees for AFA Hart Voluntary Action for AFA The ClothwNkers Foundation Hart Foodbank Artion Hampshire Fleet Crondall & Crookham Welfare Trust Hart District Council- Grant for office move Hart District Council- Househo Support nd Fee 10,053 10,053 8,273 27,532 27,532 5,438 1,938 1,290 1,451 10.000 20,941 1,938 1,290 1,451 10,000 20,941 2.450 410 7,762 2,450 410 5,715 7,326 1,540 11,946 15,OQO 4,046 11,243 Cltlzens Advice Hampshire Citizens Advice- Money and Pensiorns Service Citizens Advice- Cost of Living grant Citizens Advice - HSF Energy Fund The Armed Forces Covenant 8,927 HCC- Lctal Solution5 - Home Money Management HCC- Connect br Communities 3,500 12.000 10,000 355,069 HCC- Get Going Partner payment Total 266,241 128,371 394,612 19 Registered No.. 05746008 Charity No= 1113777
CITIZENS ADVICE- HAirr DISTRicf LIMITED (CA Hart TRUSTEES AND DI RECTORS REPORT For the year ended 315t March 2024 NOTESTO THE Accour 4 Investment Income Unrestritted funds Restricted fund5 2024 Total Fund5 2023 Total Funds Bank interest receivable 11.389 11,389 2,435 5a Ana]ysls of expendlture (current year) Unrestricted Restricted fund5 fund5 Support & governance Q5ts 2024 2023 Total FL¢nds Total Funds Cost of ralsing funds Wages and salaries a)arltable actlvltles Wage5 and salarie5 staff and volunteer support Office services 103,985 72.327 93,500 269,812 223,627 1,828 6.233 72,095 865 1,866 30,121 4,249 4,559 49,028 76,344 5,405 42,038 66,793 13,745 17,524 369,132 12.674 Premises Partner payments Other costs Totsl 1,492 185,633 1,645 87,511 1,177 130,913 4,314 404,057 Governance Other costs 814 814 2,344 371,476 Totalexpendfture Allocatlon of support and goveman¢e costs Total expenditure 2024 L85,633 86.117 271,750 87,511 45,610 133.121 131,727 1131,7271 404,871 Total expend5ture 2023 238,343 133,133 371,476 20 Registered No: 05746008 Charity No- 1113777
CITIZENS ADVICE- HART DISTRicf UMITED {CA Hart) TrUsfEES AND DIRECTOIiS REPORT For the year ended 315t March 2024 NOTES TO THE ACCOUNTS 5b AnalysLs ol expenditure (prior year) Unrestricted Restricted fun(ts funds Support & governance costs 2023 2022 Total Funds Total Funds Cost of ralsln8 funds Wages and salaries Charltable actlvltles Wage5 and Salaries Staff and vdunteer sUppt Office services 74,507 85,053 64,067 223,627 264,548 1,154 1,273 61.586 1.719 10,312 2,532 30.453 5,207 5,405 42.038 66.793 13,745 17,524 369,132 9,551 38,596 49,478 29,526 1,599 393.298 Premise5 Partner payments Other costs 13,745 1.703 112,532 14,888 153,408 933 Total 103.192 Governance Other costs 2,344 105.536 1105,5361 2,344 371,476 1,053 394,351 Total expenditure AllocatloTr of support and governance costs Total expenditure 2023 153,408 112,532 84,935 20,601 238,343 133,133 371,476 Total expendlture 2022 221,161 173.190 394,351 6 Net in¢omefor theyear Th is is stated after charging: 2024 2023 Depreciatlon Independent examinerts remuneration 14.203 18 13,234 570 Independent ex3mlner's renumeration in 2024 is £588 with a release of accrual for £570 relating to previous years, agreed with Independent examiner as no I¢ger needed. 21 Registered No.. 05746008 Charity No,. 1113777
CITIZENS ADVICE- HART DISTrICT LIMITED(CA Hart) TRUSTEES AND DI RECTORS REPORT For the year ended 31st March 2024 hlOTES TO THE ACCOUNTS 7 Analysls of staff costs, Trustee remuneration and expen5e5, and the Cost of key management personnel 2024 2023 Salaries and wages Social security costs Employer's contribution to pension scheme Termination payments 246,480 12,183 11,149 201,593 8,822 8,673 4,539 223,627 269,812 No employee received employee beneffits (excluding employer pension costs) in excess of £60,0). The total amount of employee benefits received by key management per5¢)nnel is £85,04812023: £71, 1561. The charitable company considers its key management personnel to be the Chief Officer and Deputy Chief OfFicer. None of the Trustees have received any remuneration or received any other benefits from any contracts with the Charitv. 8 Staff numbers The average numberof employees (head countbasedon numberof staff employed) during the yearwas as follows.. 2024 2023 No. No. Charitable activr(ies Management and administration 10.35 3.73 9.30 2.70 14.08 12.00 9 Related party transactlons There were no related party tran5artions during the year{2023: NIL). 10 Taxation The charity is exempt f rom corporation tax as all its income is charitable and is appld for charriable purposes. 22 Registered No.. 05746008 charlty No., 1113777
CITIZENS ADVICE- HART DISTRicf UMITED (CA Hart) TRUSTEES AND DIRECTORS REPORT For the year ended 31st March 2024 NOTES TO THE AccouKrs 11 Tanglble fixed assets Office Equipment Total Cost At the start ofthe year Additions in the year Dispo5a15 in the year At the end of theyear Depreclatlon At the start of the year Charge for the year Eliminated on disposal At the end of the year 24,739 9,042 24,739 9,042 33,781 33,781 15,155 14.203 15, 155 14,203 29.358 29,358 Net book vae At the end of the year At the start of the year 4,423 9,584 4.423 9,584 All the assets shown above are used for charitable purposes. IZ Debtors 20Z4 2023 Trade debtors 9,296 138 Accrued income Prepayments Total 2,169 11.603 2,527 2,527 13 Credltors.. amounts falling due within one year 2024 2023 Trade Credltors 7,297 3,770 18,488 4,119 33,674 1,649 3,892 9,587 37,791 52,919 Taxation and social security Accruals Deferred I ncome (note 141 Total 23 Registered No.. 05746008 Charity No.. 1113777
CITIZENS ADVICE- HAKf DISTRICT LIMITED(CA Hart) TRUSTEES AND DIREcfoRS REPORT For the year ended 31st March 2024 NOTES TO THE ACCOUNtS 14 Deferred Income Deferred income relates to grants recelved to be Lrtilised in the following financial year. 2024 2023 Balance at the beginning of the year Amount releasedto Income in the year Amount deferred In the year 8alan¢eat the end of theyear 37.791 137.7911 4,119 4,119 31,300 131,3001 37,791 37,791 15 Penslon scheme The charity operate5 a defined contribution personal pension plan for qua1lfyi employee5. The employer contributes 5% of earnings to this plan. The pen5i9n cost represents contributions payable by the charlty to the plan and the contributions payable in the year were £11,149 (2023.. £10,445). There were £1,822 outstanding contributions at the year-end12023.. £1,457). The assets of the plan are held 5eparatelyfrom tPK)se of the Charity in an irKlependently administered fund. 164 Analysls of group net assets between funds Irrent year) General unrestricted Restricted funds Total funds Tangible fixed assets Net current a5set5 4,423 348,278 4.423 349,490 353,913 1,212 1,212 Net assets at the end of the year 352,701 16b Analysls of group net assets between funds Iprior year) General unre5trirted Restricted funds Total funds Tangible fixed a55et5 Net current assets 9,584 265,932 9,584 270,894 280.478 4,962 4,962 Net assets atthe end of theyear 275,516 24 Registered No.. 05746008 charlty No: 1113777
CITIZENS ADVICE- HART DISTRICT UMITED (CA Ht] TRUSTEES AND DIREcfoRS REPORT For the year ended 31" Marth Zo24 NOTES TO THE ACCOUNrs 178 Movement In funds {current year) At the start of the year Expenditure & losses Atthe end of the year IrKome Transfers Restrlcted fvnds: Hampshire Macmillan Cancer Services 10,OS3 110,0531 Outreach- AFA 4,962 5,679 27.532 110,6411 127.5321 Outreach Hart District Council IHDCI - Homelessness Prevention HDC - Ukraine Relief Fund 41,928 6.240 10,000 20,941 6,998 141,9281 (6.2401 iio,0001 119,7291 {6,9981 The Clothworkers Foundation Hart Foodbank 1,212 Home & Well Total restrlcted funds 4.962 129.3n (133.121) 1,212 Unrestricted funds: Deslgnated funds: Operational cost reserve Fixed asset fur)d 74,268 9.584 7,280 40,580 16,149 90,417 4,423 17,29S (5,1611 Closure contingency Service development fund 2024-25 planned defictt 2025-26 planned deficit 10,015 125,452} 86,493 56,377 115,1281 86,493 56.377 Total deslgnated funds 131,712 120,2891 143,582 255,005 Total unrestrlcted fijnds 143.804 348.935 1251.4611 1143,5821 97,696 Totalfvnds 280,478 478,306 (404.871) 353,913 25 Registered No- 05746008 CharSty No: 1113777
CITIZENS ADVICE- HARTDISTRicf UMITED {CA Hart) TRU51EES AND DIRECTORS REPORT For the year ended 3151 March 2024 NOTES TO THE ACCOUNTS 17b Movement in fund5 (prior year) Atthe start of the year Expendrture & losses Income Transfers At the end of the year Restrlcted funds: Hampshlre Macmillan Cancer Services 8,273 18,2731 Armed Forces Covenant 19,575 5,762 2,420 387 11,243 130,8181 15,7621 {14,3661 13871 110,9041 13651 BEIS remote working Money and pensions service Help to clalm Universal credit OLrtreach Hampshire CC IHCCI Local 5olutlons - Outreach 11,946 10,904 5.327 4,962 5.438 15.4381 HCC Loc81 Sdutions - Home Vi5tting Energy best deal extra Advice line Emergency fund AeetlCrookham/Crondall Emergency Rotary fund Hart District Council IHDC) - Homelessness Prevention HDC - Ukraine Rellef Fund HCC- Connert for Communities 3.103 929 8.927 {12,0301 19291 14931 493 192 11921 1742} 742 18,072 I, loo 118,0721 ii,Icoi 3.500 I3,5} HCC Get Going- Advice First Aid {AFAI Frimley 10 100- AFA 12,000 7.762 I12.0) 17.7621 Total restrkted funds 49,834 88.261 {133.1331 4,962 Unrestrirted funds: Designated funds.. Operational cost reserve Fixed asset fund 56,831 8,079 12,864 17,437 5,028 15,5841 40,580 74.268 9.584 7.280 40.580 (3.523} Closure contingency Service development fund Total designated fiinds Total unrestricted funds 77,774 13.523) (234.820) (371,476) 57,461 (57,461) 131,712 143,804 280,478 140,277 267,885 295,808 384,069 Total funds 26 Registered No: 05746008 Charity No: 1113777
cinzENS ADVICE- HART DISTRicf UMITED (CA Hart) TRU5TEE5 AND DIREcfoRS REPORT For the year ended 31st Marth 2024 NOTES TO THE ACCOUNTS Des¢rlptlon of Fund5 service5: Hampshlre Macmillan Cancer Advlce Servke specia list support and advice Services to people affetted by cancer across Hampshire. Advtce First Ald Providing Citizens Athce- Hart training to frontline workers in other Icral partner organisations to become Advice First Aiders, Outreach Provision of advtce services delivered outside of Citizens A(fvice offi$ across the Hart District. Homelessness Preventlon Funding to provide a Money Advice Adviser for Fast Track Debt referrals. HDC- Ukralne Rellef Fund Provide5 funding to support Ukrainian ref4gee5 in the local community. Clothworkers Foundation Funding for replacerfjent and upgrade of IT equipment. Hart Foodbank Funded project to provide a Foodbank Adviser to attend Hart FdbankS and provide advice arsd signp05ting for foodbank clients. Advlce First Ald training provided to Hart F(K#Jbank volunteers. Home & Well Provision of a wraparound service that helps vulnerable residents of Hampshire with energy poverty needs and advice or 5ignp05ting for related soclal needs. In turn, the service aims to equip the person wlth the necessary support to live safely and independently. Armed Forces Covenant {prlor year) An adte service for Armed Forces familie5 funded by the Armed Forces Covenant Trust. BEIS Remote Worklng {prloryear) Funding to support local offices wf(h the right technology and equipment. Money and Pensbns SeNice (prloryear) Funding to increase capacity within the debt aifvice sector by only)ard1 trainees. Help to aaim {prlor yearl A National Citizens Advice serwce commL55ioned by the Department for Work & Pensions to help claimants make a Universal Credit application and provide 5UPPOrt up to the first payment. Universal Credit Iprior year) Provides person31 budgetlng and asslsted dlgltal support to claimants when they apply for 17 service Universal Credit benefit. 27 Registered No= 05746008 charlty No,. 1113777
CITIZENSADVICE- HART DISTRicf UMITED (CA Hart) TRUSTEES AN D DIREcfoRS REPORT Forthe year ended 31st Marth 2024 NOTES TO THE ACCOUNTS Home Visiting Iprlor year> Money management advice pr(Mded for clients at Trh)me. referred from Adult and Sxial Care team5. Energy Best Deal Extra Iprlor year) A central Cttizens Advice fund to provide energy advi to those exFerlenclng difficulty managin8 fuel payments. Advicellne Iprlor year) Provides self-help informatlon to clients seeking advice by telephone. Emergency Funds (prlor year) Cash grants given to assist with emergency situation5 such as fuel debt. travel costs and equipment for housing. HCC- Connert for Communltles (prlor year) Fundlng provided to support with s ignposting at summer holiday playschemes for local children. 18 Operating lease ¢ommltments The charltls total future minimum lease payments under non-cancellable operating leases is as fdlows for each of the following periods: Property Less than one year One to five years Overfive years 61,320 183,9EtI 61,320 245,280 245,280 Lease costs of le55 than one year are covered by a restricted grant from Hart District Council. 19 Legal status of charity The charlty is a company limited by guarantee and has no share capital. The liability of each member in the event of a wlndir)g up is £10. 28 RegisteTed No: 05746008 Charity No: 1113777