citlzens
advice
Hart
ANNUAL REPORT AND FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
CITIZENS ADVICE HART- DIsTRI￿LImITED (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, Re￿rt
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 (co￿pted 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 DIRE￿ORs 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:
Recrultw￿nt 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 ne￿Ssaryt0 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.
oBJE￿IVEs 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 re￿ived.
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 WIth￿t 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 i￿nefit 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 Ad￿ce 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 sIgn￿lC3nt 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 SUC￿SsfrOMthe 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 chart￿5 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 regUla￿Y 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 eX￿ss￿e 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 reSe￿e5. 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 balan￿d (no deficit) budget.
Restr￿ed 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 CoSt￿ffective 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 DIRE￿OR$ 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 accOrdar￿e 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 Can￿r 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
sUpp￿t
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 appl￿d 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 va￿e
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 I￿rrent 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 H￿t]
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 F￿dbankS 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 ad￿te 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